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INDONESIA
Jurnal RAK (Riset Akuntansi Keuangan)
Published by Universitas Tidar
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : -
Articles 85 Documents
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PROFIT MANAGEMENT ANALYSIS OF PROPERTY AND REAL ESTATE COMPANIES Fyona Chelindiva; Maria Stefani Osesoga
Riset Akuntansi Keuangan Vol 5, No 2 (2020): October 2020
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v5i2.3659

Abstract

This research aims to determine the effect of profitability, firm size, environment uncertainty, and growth opportunity towards earning management. By using the purposive sampling method, there were 43 companies listed in Indonesia Stock Exchange (IDX) from property, real estate, and building construction sectors for the period 2016-2018 used as samples. The results are profitability, firm size, environment uncertainty, and growth opportunity simultaneously has a significant effect on earnings management. Partially, profitability has a significant positive effect toward earning management, firm size and environment uncertainty has no positive effect toward earning management, and growth opportunity has no negative effect toward earning management.
THE EFFECT OF GOOD CORPORATE GOVERNANCE AND FINANCIAL PERFORMANCE ON DISCLOSURE OF SUSTAINABILITY REPORT Wijaya Triwacananingrum; Ellesia Briohny Gunawan; Shelly Lolitha; Velda Verika
Riset Akuntansi Keuangan Vol 5, No 2 (2020): October 2020
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v5i2.3654

Abstract

This study aims to analyze the effect of Good Corporate Governance (GCG) which is proxied by independent commissioners, audit committees, managerial ownership, governance committees, and Financial Performance proxied by profitability, and leverage on disclosure of sustainability reports, using quantitative logistic regression methods and samples chosen using a purposive sampling method from annual report data and sustainability reporting published in 2018, published by the Indonesia Stock Exchange (IDX), obtained 249 research samples. The results of this study are the audit committee and the governance committee show a positive and significant effect on the sustainability report disclosure, while the independent board of commissioners, managerial ownership, profitability, and leverage do not show a significant effect on the sustainability report disclosure.
THE EFFECT OF AUDIT COMMITTEE EFFECTIVENESS AND AUDIT QUALITY ON EARNINGS MANAGEMENT Jannah Zahra Inayah; Andrian Budi Prasetyo
Riset Akuntansi Keuangan Vol 5, No 2 (2020): October 2020
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v5i2.3655

Abstract

This study examines the effect of audit quality and audit committee effectiveness on earnings management in manufacturing company with effectiveness of audit committee as moderating variable. This study uses 300 samples from manufacturing company listed on the Indonesian Stock Exchange during the period of 2016-2018, and it is determined by using purposive sampling method. The data used in this study is secondary data which contains company financial information and annual reports obtained from Indonesia Stock Exchange (IDX) and Bloomberg. This research is using multiple regression analysis as data analysis technique. The result shows that there is a significant negative effect towards the specialization of auditors moderated by audit committee on earnings management. However, the auditor's reputation moderated by the audit committee has a positive and significant effect, and the period of auditor moderated by the audit committe
INTERNAL CONTROL IN REFOCUSING AND USE OF DANUREJO MERTOYUDAN MAGELANG VILLAGE FUNDS IN PANDEMIC COVID-19 OUTBREAK Fuad Yanuar AR
Riset Akuntansi Keuangan Vol 5, No 2 (2020): October 2020
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v5i2.3656

Abstract

This study aims to measure and understand the effectiveness of internal control in refocusing and using village funds in the Danurejo village during the covid 19 pandemic based on PP No.60 Year 2008. This study uses a qualitative descriptive approach by collecting data through online interviews because it follows the health protocol due covid global pandemic 19. This study illustrates the internal controls carried out and explains the lack of reliability of financial statements and efforts to streamline internal control over the use of village funds for handling the Covid 19 pandemic based on PP No. 60 of 2008.
INTEGRATION OF COST VOLUME PROFIT AND ACTIVITY BASED COSTING IN OBTAINING COST ACCURACY FOR DECISION MAKING Andi Muliati; Syamsuri Rahim
Riset Akuntansi Keuangan Vol 5, No 2 (2020): October 2020
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v5i2.3657

Abstract

This study aims to provide an explanation of how the integration of CVP and ABC can provide results of analysis and information that is more accurate than the traditional CVP on Elegant Photography to be used as a basis for decision making. The method used in this research is descriptive quantitative method by collecting data and information from the research location directly through interviews, observation and documentation. Furthermore, data and information analysis is obtained using cost volume profit analysis tools including break-even analysis, profit planning, margin of safety, shut down point, degree of operating leverage, and contribution margin and Activity based costing. The results obtained from this study provide the availability of more accurate and varied information. The CVP analysis results show the number of break-even points, earnings plans and contribution margins. As well as showing excellent performance in terms of the percentage of MOS and DOL while ABC analysis provides information about better cost accuracy so that the data and information from these two Terk can be the basis for strategic decision making for management
ANALYSIS OF FINANCIAL PERFORMANCE AND INTERNET FINANCIAL REPORTING ACCESSIBILITY IN IMPROVING THE COMPLIANCE IN FINANCIAL INFORMATION DISCLOSURE Anissa Windarti
Riset Akuntansi Keuangan Vol 6, No 1 (2021): April 2021
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v6i1.4345

Abstract

Financial information disclosure is a public demand that must be fulfilled bythe local government. This study aimed to describe the financial performanceand IFR accessibility in improving compliance in financial informationdisclosure. There were 34 provincial governments in Indonesia taken as thepopulation of this study. The sample was taken using purposive samplingtechnique with the requirements of having e-government and accessiblewebsite until June 2018 and having a Financial Statement for the period of2015-2016. The data were analyzed using descriptive analysis withquantitative approaches. The results showed that the financial performanceduring the period of 2015-2016 did not show an evenly improved performancein each financial ratio. IFR accessibility in obtaining financial informationhas also not been maximally provided in the official website of the localgovernment. The level of compliance of financial information disclosures in2016 has decreased from which in 2015. This situation showed that theexisting financial performance and IFR accessibility had not been able toimprove compliance in disclosing financial information on the official localgovernment websites.
GCG, CORPORATE CHARACTERISTICS, AND FINANCIAL DISTRESS AS A DETERMINANT OF EXTENSIVE VOLUNTARY DISCLOSURES Indri Kartika; Icca Pramadila; Sri Sulistyowati
Riset Akuntansi Keuangan Vol 6, No 1 (2021): April 2021
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v6i1.4346

Abstract

The existence of a conflict of interest between the principal and theagent causes information asymmetry. This information asymmetry canbe minimized by voluntary disclosure in the annual report. GCGfactors, company characteristics, and financial distress are predicted toinfluence the extensive voluntary disclosure. This study aims to examinethe effect of ownership dispersion, financial distress, the board size,CEO duality and age of listings on the extensive voluntary disclosure.Data population are basic and chemical industry companies listed onIDX for the 2015-2018. A purposive sampling was used as method andobtained 160 samples. This study used secondary data from annualreports. Data were analyzed by using the Multiple Linear RegressionAnalysis method. This study found that Ownership Dispersion and Sizeof the Board of Commissioners have a significant positive effect onExtensive Voluntary Disclosure. Whereas Financial Distress, CEODuality, and Age of Listing have no significant effect on ExtensiveVoluntary Disclosure.
THE EFFECT OF EPS, ROA, DIVIDEND AND INFLATION ON STOCK PRICES IN FINANCIAL SECTOR COMPANIES LISTED ON IDX FOR THE 2015-2019 PERIODS Maya Sabirina Panggabean; Clara Clara; Vidya Natalie; Fanny Fanny; Vanessa Titania
Riset Akuntansi Keuangan Vol 6, No 1 (2021): April 2021
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v6i1.4347

Abstract

This study intends to explore and analyze how the relevance between EPS,ROA, Dividends and Inflation on stock prices in financial sector companies in2015-2019. This test method uses a quantitative approach, with quantitativedescriptive type of testing and uses multiple linear regression methods.Population of 91 companies with purposive sampling method, obtained totalsample of 120 from 24 companies. Based on the test results, it can beconcluded that simultaneously EPS, ROA, Dividend and Inflation have asimultaneous and positive effect on stock prices., it is obtained Fcount138.822> Ftable 2.451. Partially, EPS has a positive effect on stock prices,the results obtained are Tcount 7,215> Ttable 1,981 and sig. 0.000 <0.05compared to ROA has a negative effect on stock prices, the results obtainedare Tcount -4.053 <Ttable -1.981 and the sig value. 0.000 <0.05. Dividend resultsobtained Tcount 1.621 <Ttable 1.981 and sig.0.108> 0.05 for inflation, the resultsobtained Tcount -0.597> Ttable -1.981 and sig value. 0.552> 0.05.
THE EFFECT OF LOAN TO DEPOSIT RATIO (LDR), INFLATION, INTELLECTUAL CAPITAL AND NET PROFIT MARGIN (NPM) ON PROFITABILITY IN CONVENTIONAL BANKS LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE 2014-2018 PERIOD Wenny Anggita
Riset Akuntansi Keuangan Vol 6, No 1 (2021): April 2021
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v6i1.4341

Abstract

This study aims to analyze the effect of Loan to Deposit Ratio, Inflation,Intellectual Capital and Net Profit Margin on profitability. This research usesthis type of research with a quantitative approach by using panel data andprocessed using e-Views software. The sample used was 29 ConventionalBanks listed on the Indonesia Stock Exchange 2014-2018. The results of thisstudy reveal that the Loan to Deposit Ratio, Inflation and Net Profit Marginhave a positive effect on profitability. While Intellectual Capital does not havea positive effect on profitability.
THE INFLUENCE OF PROFITABILITY, LEVERAGE AND GOOD CORPORATE GOVERNANCE ON COMPANY VALUE Ermia Puspaninggiri
Riset Akuntansi Keuangan Vol 6, No 1 (2021): April 2021
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v6i1.4348

Abstract

This study aims to find empirical evidence of the influence between variables,namely profitability, leverage, and good corporate governance (auditcommittee, institutional ownership) on firm value. The number of samplesused are 14 food and beverage sector manufacturing companies listed on theIDX in the 2017 – 2019 period and a total of 168 data. The secondary dataselected were obtained from the financial statements of companies listed onthe IDX. Purposive sampling method (sampling technique selected randomly)was used to collect samples. The data was processed by multiple regressionanalysis with SPSS 23 for windows by looking at the results of descriptivestatistical analysis, classical assumption testing and hypothesis testing with ttest and F test. Based on the research conducted, the result is that profitabilityhas a positive and significant effect on firm value. Meanwhile, Leverage, auditcommittee, and institutional ownership have no effect on firm value.

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