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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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THE ROLE OF ERP IMPLEMENTATION AS A MODERATION VARIABLE, THE INFLUENCE OF AUDIT COMMITTEE EXPERTISE ON THE TIMELINESS OF FINANCIAL STATEMENT DURING THE COVID-19 PANDEMIC Herry Laksito
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.v6i1.4342

Abstract

The purpose of this study was to examine the effect of the expertise of the auditcommittee members on the timeliness of financial reporting by implementingERP as a moderating variable. The independent variable used in this study isthe expertise of the audit committee members. While the dependent variableused in this study is the timeliness of financial reporting and the moderatingvariable in this study is the implementation of ERP. The population in thisstudy are companies listed on the IDX and included in the LQ45 stock index.The population used in this study were 44 companies. The results of this studyindicate that the expertise of the audit committee members has a positive andsignificant effect on the accuracy of the company's financial reporting. Theresearch result showed that the implementation of ERP weakened therelationship between the expertise of the audit committee members and thetimeliness of the company’s financial reporting.
IMPACT OF FINANCING DECISIONS ON PROFITABILITY DIMEDIENT POLICY Supami Wahyu Setiyowati; Mochamad Fariz Irianto
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.v6i1.4349

Abstract

Funding decisions are management decisions in investment financing. Thepurposes of the studies were to determine the impact of funding decisions ondividends policy mediated by profitability. The population of this research iscompanied registered in the Jakarta Islamic Center for the period 2017-2019.The sample selection method is based on the specified criteria. The data'sanalysis technique used parth analysis. The results of the research shows thatfunding decisions have an impact on dividend policy. Profitability affectsdividend policy. Der's proxied funding decision has no effect on profitability.Funding decisions proxied by DER have an effect on profitability. Fundingdecisions affect dividend policy mediated by profitability.
ANALYSIS OF IMPLEMENTATION AND REPORTING OF ENVIRONMENTAL COST ACCOUNTING AT PT. SEMENT PUGER JAYA RAYA SENTOSA Wahyu Saskia Istiqomah; Arik Susbiyani; Elok Fitriyah
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.v6i1.4343

Abstract

Environmental accounting is a practice or activity that has a role in providingaccounting information and can be influenced by the company onenvironmental problems that are realized in the form of financial and nonfinancialreports. Environmental costs are costs incurred by the company toprevent environmental damage or costs incurred in the event of environmentaldamage caused by company waste. This study aims to analyze the applicationand reporting of environmental cost accounting at PT. The Puger Jaya RayaSentosa Cement is in accordance with the current PSAK, Law, and theory.This study uses primary data obtained through observation and interviews,secondary data obtained through documentation and company record data.Data analysis techniques in this study using descriptive analysis, whichdescribes by analyzing and comparing the findings with PSAK no. 33 yearsrevised 2011 on General Mining Accounting.
The Effect of Financial Ratios on Profitability of Consumer Goods Listed on the IDX in 2015-2019 Manurung, Yanti Lorenza; Atmoko, Alfriadi Dwi
Riset Akuntansi Keuangan Vol 6, No 2 (2021): JURNAL RAK
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v6i2.5624

Abstract

This study aims to examine and obtain empirical evidence of the Effect of Financial Ratios on Profitability in Consumer Goods Industrial Sector Companies Listed on the Indonesia Stock Exchange in 2015-2019. The analytical method used is descriptive analysis, Classical Assumption Test, and Hypothesis Testing with IBM SPSS Statistics 23. The test results show that partially Current Ratio (CR), Total Assets Turn Over (TATO), Price Earning Ratio (PER) have a negative effect on Return On Assets (ROA). Debt to Equity Ratio (DER) has a positive and insignificant effect on Return On Assets (ROA), Debt Ratio (DR) has a negative and insignificant effect on Return On Assets (ROA), Fixed Charge Coverage (FCC) has a positive effect on Return On Assets (ROA), Simultaneously Current Ratio (CR), Debt to Equity Ratio (DER), Debt Ratio (DR), Total Assets Turn Over (TATO), Fixed Charge Coverage (FCC), Price Earning Ratio (PER) affect Return On Assets (ROA)
AUDIT QUALITY: INSIGHT FROM REAL AUDIT TENURE Bone, Hariman; Affan, Nurita; Bone, Hamid
Riset Akuntansi Keuangan Vol 6, No 2 (2021): JURNAL RAK
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v6i2.5625

Abstract

This study intends to examine the association between real tenure and audit quality. There are two main reasons underlying this study: the first is the debate on the impact of tenure on audit quality between regulatory and economic perspectives. Regulatory viewpoint argues that tenure restriction could increase audit quality, while economic perspective states that such restriction could increase initial audit engagement costs instead and therefore decrease audit quality. Secondly, this study elaborates the phenomenon of pseudo auditor rotation which possibly misleads the calculation of auditor tenure in a company. This study utilizes 238 companies from various industrial sectors. The Regression test result shows positive association between real tenure and audit quality. Therefore, this result is in line with economic perspective which contradicts the restriction of audit tenure both on auditor and public accountant firms.
The Effect of GCG on Company’s Value Mediated by CSR and Profitability on Banking Companies Alfarisi, Ardhi Aristo; Irianto, Bambang Setyobudi; Putri, Negina Kencono
Riset Akuntansi Keuangan Vol 6, No 2 (2021): JURNAL RAK
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v6i2.5627

Abstract

The aim of the research was to analyze the effect of GCG on company’s value mediated by CSR and profitability. The independent variable was GCG; The mediating variable were CSR and profitability; while the dependent variable was company value. Banking companies listed in the Indonesia Stock Exchange in 2015-2017 were sampled. Purposive random sampling was applied to 120 sampled companies verified and simple linier regression analysis to test the hypothesis of the research. This research found that the GCG positively and significantly affect the CSR, CSR positively and significantly affect the profitability, profitability positively and significantly affect the company value and GCG positively and significantly affect the company value.
DEBT DEFAULT, IFRS IMPLEMENTATION, AND FOREIGN OWNERSHIP TO GOING CONCERN AUDIT OPINION Ardillah, Kenny; Prawira, Samuel Oscar
Riset Akuntansi Keuangan Vol 6, No 2 (2021): JURNAL RAK
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v6i2.5628

Abstract

The purpose of the study is to test the effect of debt default, IFRS implementation, and foreign ownership on going concern audit opinion. This study used the purposive sampling method. This research sample was taken from all listed manufacturing companies registered in Indonesia Stock Exchange from 2017-2019. The data analysis method used in this study is descriptive analysis with the analytical method used in testing the hypothesis in this study using the logistic regression method. The results achieved from this study were that debt default has a positive influence on the going concern audit opinion, while IFRS implementation and foreign ownership have a negative influence on the going concern audit opinion.
BIOLOGICAL ASSET INTENSITY, COMPANY SIZE, GROWTH, OWNERSHIP CONCENTRATION, AND TYPE OF PUBLIC ACCOUNTANT FIRM AGAINST BIOLOGICAL ASSET DISCLOSURE Istutik, Istutik; Navisha, Ainun
Riset Akuntansi Keuangan Vol 6, No 2 (2021): JURNAL RAK
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v6i2.5629

Abstract

This study aims to examine and analyze the effect of biological asset intensity, company size, company growth, ownership concentration, and type of public accounting firm on biological asset disclosure in agricultural companies listed on the Indonesia Stock Exchange 2016-2018. This study used purposive sampling in determining the sample and obtained 57 samples. The analytical method used is multiple linear regression analysis. The results of this study indicate that biological asset intensity and company size have a positive effect on biological asset disclosure. Company growth and ownership concentration have a negative effect on biological asset disclosure. Meanwhile, the type of public accounting firm has no effect on the biological asset disclosure.
VALUE OF THE COMPANY AND IT’S FACTORS (STUDY IN INDONESIA’S MINING COMPANY SECTOR) Sigit Handoyo; Kinanthi Putri Ardiami; Rifqi Setya Perdana
Riset Akuntansi Keuangan Vol 6, No 2 (2021): Oktober 2021
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v6i2.5716

Abstract

Many financial and non-financial factors that can affect the value of the company. This study aims to examine the effect of tax avoidance, disclosure of corporate social responsibility, firm size and sales growth on firm value in mining sector companies listed on the Indonesia Stock Exchange for the period 2014-2018. This research uses descriptive statistical test, classical assumption test and multiple linear regression test. The results showed that the disclosure of Corporate Social Responsibility and sales growth had a positive effect on firm value, while tax avoidance and firm size had no effect on firm value.
THE EFFECT OF FINANCIAL RATIOS ON PROFITABILITY OF CONSUMER GOODS LISTED ON THE IDX IN 2015-2019 Yanti Lorenza Manurung; Alfriadi Dwi Atmoko
Riset Akuntansi Keuangan Vol 6, No 2 (2021): Oktober 2021
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v6i2.5711

Abstract

This study aims to examine and obtain empirical evidence of the Effect of Financial Ratios on Profitability in Consumer Goods Industrial Sector Companies Listed on the Indonesia Stock Exchange in 2015-2019. The analytical method used is descriptive analysis, Classical Assumption Test, and Hypothesis Testing with IBM SPSS Statistics 23. The test results show that partially Current Ratio, Total Assets Turn Over, Price Earning Ratio have a negative effect on Return On Assets. Debt to Equity Ratio has a positive and insignificant effect on Return On Assets, Debt Ratio has a negative and insignificant effect on Return On Assets, Fixed Charge Coverage has a positive effect on Return On Assets, Simultaneously Current Ratio, Debt to Equity Ratio, Debt Ratio, Total Assets Turn Over, Fixed Charge Coverage, Price Earning Ratio affect Return On Assets.

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