Articles
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<![CDATA[THE IMPACT OF CREDIT RISK ON THE PROFITABILITY WITH CHARACTERISTICS BANK AS CONTROL VARIABLES ]]>
<![CDATA[Rini Syahril Fauziah]]>;
<![CDATA[Nur Hidayah K Fadhilah]]>
<![CDATA[ Riset Akuntansi Keuangan Vol 6, No 2 (2021): Oktober 2021 ]]>
Publisher : <![CDATA[Universitas Tidar ]]>
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DOI: 10.31002/rak.v6i2.5717
<![CDATA[The purpose of this study is to determine the extent of the influence of bad loans on return on assets with the characteristics of the bank as a controller in the banks listed on the Indonesia Stock Exchange in 2015-2019. Purposive sampling was chosen as a sampling technique where the data obtained were 23 companies with a 5-year observation period. Multiple linear regression analysis was used to analyze the data. The results found from this study simultaneously bad credit influences return on assets. Partially, net performing loans have a negative and significant effect on return on assets. Then, the Loan to Deposit Ratio also has a positive and significant effect on return on assets. The existence of the characteristics of the bank as a controller in this study influences the relationship between the independent variable and the dependent variable in this study.]]>
<![CDATA[THE EFFECT OF GCG ON COMPANY’S VALUE MEDIATED BY CSR AND PROFITABILITY ON BANKING COMPANIES ]]>
<![CDATA[Ardhi Aristo Alfarisi]]>;
<![CDATA[Bambang Setyobudi Irianto]]>;
<![CDATA[Negina Kencono Putri]]>
<![CDATA[ Riset Akuntansi Keuangan Vol 6, No 2 (2021): Oktober 2021 ]]>
Publisher : <![CDATA[Universitas Tidar ]]>
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DOI: 10.31002/rak.v6i2.5712
<![CDATA[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.]]>
<![CDATA[DEBT DEFAULT, IFRS IMPLEMENTATION, AND FOREIGN OWNERSHIP TO GOING CONCERN AUDIT OPINION ]]>
<![CDATA[Kenny Ardillah]]>;
<![CDATA[Samuel Oscar Prawira]]>
<![CDATA[ Riset Akuntansi Keuangan Vol 6, No 2 (2021): Oktober 2021 ]]>
Publisher : <![CDATA[Universitas Tidar ]]>
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DOI: 10.31002/rak.v6i2.5713
<![CDATA[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.]]>
<![CDATA[BIOLOGICAL ASSET INTENSITY, COMPANY SIZE, GROWTH, OWNERSHIP CONCENTRATION, AND TYPE OF PUBLIC ACCOUNTANT FIRM AGAINST BIOLOGICAL ASSET DISCLOSURE ]]>
<![CDATA[Istutik Istutik]]>;
<![CDATA[Ainun Navisha]]>
<![CDATA[ Riset Akuntansi Keuangan Vol 6, No 2 (2021): Oktober 2021 ]]>
Publisher : <![CDATA[Universitas Tidar ]]>
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DOI: 10.31002/rak.v6i2.5714
<![CDATA[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.]]>
<![CDATA[THE ROLE OF ZAKAT ACCOUNTING: NORMATIVE AND CONTEXTUAL APPROACH TO CASE STUDY IN INDONESIA ]]>
<![CDATA[Endang Kartini Panggiarti]]>;
<![CDATA[Azis Muslim]]>;
<![CDATA[Baiq Ismiati]]>
<![CDATA[ Riset Akuntansi Keuangan Vol 6, No 2 (2021): Oktober 2021 ]]>
Publisher : <![CDATA[Universitas Tidar ]]>
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DOI: 10.31002/rak.v6i2.5715
<![CDATA[The aim of this study is to find out about the role of zakat accounting according to PSAK No. 109 and its implementation in Zakat Management Organizations of regions in Indonesia during the period 2015 - 2020. This research method used a qualitative research approach with case study design, which is a review of various scientific studies on the development of zakat accounting based on PSAK No. 109 in Indonesia. The result obtained is that some Zakat Management Organizations still do not fully implement PSAK No. 109. This is because less understand about the standard and the limitations of existing human resources. The recommendation given is that the manager participates in training on PSAK No. 109 and increases the number of administrators.]]>
<![CDATA[AUDIT QUALITY: INSIGHT FROM REAL AUDIT TENURE ]]>
<![CDATA[Hariman Bone]]>;
<![CDATA[Nurita Affan]]>;
<![CDATA[Hamid Bone]]>
<![CDATA[ Riset Akuntansi Keuangan Vol 6, No 2 (2021): Oktober 2021 ]]>
Publisher : <![CDATA[Universitas Tidar ]]>
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DOI: 10.31002/rak.v6i2.5710
<![CDATA[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.]]>
<![CDATA[DEBT DEFAULT, IFRS IMPLEMENTATION, AND FOREIGN OWNERSHIP TO GOING CONCERN AUDIT OPINION ]]>
<![CDATA[Ardillah, Kenny]]>;
<![CDATA[Prawira, Samuel Oscar]]>
<![CDATA[ Riset Akuntansi Keuangan Vol 6, No 2 (2021): Oktober 2021 ]]>
Publisher : <![CDATA[Universitas Tidar ]]>
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DOI: 10.31002/rak.v6i2.5713
<![CDATA[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.]]>
<![CDATA[BIOLOGICAL ASSET INTENSITY, COMPANY SIZE, GROWTH, OWNERSHIP CONCENTRATION, AND TYPE OF PUBLIC ACCOUNTANT FIRM AGAINST BIOLOGICAL ASSET DISCLOSURE ]]>
<![CDATA[Istutik, Istutik]]>;
<![CDATA[Navisha, Ainun]]>
<![CDATA[ Riset Akuntansi Keuangan Vol 6, No 2 (2021): Oktober 2021 ]]>
Publisher : <![CDATA[Universitas Tidar ]]>
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DOI: 10.31002/rak.v6i2.5714
<![CDATA[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.]]>
<![CDATA[AUDIT QUALITY: INSIGHT FROM REAL AUDIT TENURE ]]>
<![CDATA[Bone, Hariman]]>;
<![CDATA[Affan, Nurita]]>;
<![CDATA[Bone, Hamid]]>
<![CDATA[ Riset Akuntansi Keuangan Vol 6, No 2 (2021): Oktober 2021 ]]>
Publisher : <![CDATA[Universitas Tidar ]]>
Show Abstract
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Original Source
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Check in Google Scholar
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DOI: 10.31002/rak.v6i2.5710
<![CDATA[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.]]>
<![CDATA[THE ROLE OF ZAKAT ACCOUNTING: NORMATIVE AND CONTEXTUAL APPROACH TO CASE STUDY IN INDONESIA ]]>
<![CDATA[Panggiarti, Endang Kartini]]>;
<![CDATA[Muslim, Azis]]>;
<![CDATA[Ismiati, Baiq]]>
<![CDATA[ Riset Akuntansi Keuangan Vol 6, No 2 (2021): Oktober 2021 ]]>
Publisher : <![CDATA[Universitas Tidar ]]>
Show Abstract
|
Download Original
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Original Source
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Check in Google Scholar
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DOI: 10.31002/rak.v6i2.5715
<![CDATA[The aim of this study is to find out about the role of zakat accounting according to PSAK No. 109 and its implementation in Zakat Management Organizations of regions in Indonesia during the period 2015 - 2020. This research method used a qualitative research approach with case study design, which is a review of various scientific studies on the development of zakat accounting based on PSAK No. 109 in Indonesia. The result obtained is that some Zakat Management Organizations still do not fully implement PSAK No. 109. This is because less understand about the standard and the limitations of existing human resources. The recommendation given is that the manager participates in training on PSAK No. 109 and increases the number of administrators.]]>
