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Jurnal Riset Akuntansi dan Keuangan
Published by Universitas Pendidikan Indonesia
ISSN : 23381507     EISSN : 2541061X     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Riset Akuntansi dan Keuangan with registered number ISSN 2338-1507 (Print) and ISSN 2541-061X (Online) is published by Program Studi Akuntansi Fakultas Pendidikan Ekonomi dan Bisnis Universitas Pendidikan Indonesia. It is published thrice a year in April, August, and December. Jurnal Riset Akuntansi dan Keuangan Publishes papers in the field of accounting and finance that give a contribution to the development of accounting science, accounting practices, the accounting profession, and finance. We accept mainly research-based articles related to accounting science and finance. The scopes of the topics include Management Accounting, Financial Accounting, Public Sector Accounting, Sharia Accounting, Accounting Information Technology, Auditing, Professional Ethics, Accounting Education, Banking, and Finance.
Arjuna Subject : -
Articles 7 Documents
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Search results for , issue "Vol 1, No 2 (2013): Jurnal Riset Akuntansi dan Keuangan. Agustus 2013" : 7 Documents clear
PENGARUH NON PERFORMING LOAN (NPL) TERHADAP PROFITABILITAS Agustami, Silviana; Moris Wirekso, Antoni
Jurnal Riset Akuntansi dan Keuangan Vol 1, No 2 (2013): Jurnal Riset Akuntansi dan Keuangan. Agustus 2013
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v1i2.6647

Abstract

Profitability is one of the essential elements in the process of assessing performance in banking finance. Bank needs to keep its profitability to maintain the continuity of its corporation. In the process of attaining income and making profit, a bank commonly does many efforts. One of them is through offering the credits to the public. However, in fact, credit which becomes the basis to run the company has the risk of failure when the clients/ debtors have to pay the loan back on its deadline/ Non Performing Loan (NPL). The objective of this study is to find out whether NPL influences negatively or not towards the bank profitability.This study employed the basic regression analysis method through linearity and normality tests. The data used is the financial statement of PT. Bank OCBC NISP, Tbk in 2002 until 2010 published by Bank Indonesia.Based on the revealed elaboration and the data analysis about the influence of NPL towards profitability, it can be concluded that the condition of Non-Performing Loan (NPL) in PT. Bank OCBC NISP, Tbk is good in general since it is still below the NPL value regulated by Bank Indonesia which is 5%. Meanwhile, the profitability based on the return on assets (ROA) in PT. Bank OCBC NISP tends to be below the minimum standard which is 1,5%, but it is classified in high category in the framework of performance determination of banking finance governed by Bank Indonesia. In PT. Bank OCBC NISP, Tbk, Non-Performing Loan (NPL) influences negatively towards profitability.
HUBUNGAN PENERAPAN ENTERPRISE RESOURCE PLANNING (ERP) DENGAN KUALITAS LAPORAN KEUANGAN Heryana, Toni; Sartono Rahman, Ano
Jurnal Riset Akuntansi dan Keuangan Vol 1, No 2 (2013): Jurnal Riset Akuntansi dan Keuangan. Agustus 2013
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v1i2.6648

Abstract

This study aims to find out (1) the implementation of ERP in seven state-owned enterprises in Bandung, (2) the quality of financial statements in seven state-owned enterprises in Bandung that have implemented ERP, and (3) how the relationship of ERP implementation with the quality of financial statements at seven state- Bandung. The variables tested were Enterprise Resource Planning (ERP) and quality of financial statements. This study uses primary data for both variables in the form of questionnaires to seven State-Owned Enterprises in Bandung.The method used in this research is descriptive method. Population in this research is 20 SOEs in Bandung that have implemented ERP. Sampling technique used is Convenience Sampling so taken 7 SOEs from the population as a sample. The unit of analysis in this study is the financial manager. The hypothesis proposed in this study is "There is a strong relationship between the implementation of Enterprise Resource Planning (ERP) with the quality of financial statements". This hypothesis was tested by using Spearman Rank correlation statistical analysis while the coefficient of determination used to know how big the influence.From the result of the research, it can be concluded that (1) ERP implementation in seven SOEs in Bandung has very good with score 32,7; (2) the quality of financial statements at seven SOEs in Bandung City which have implemented ERP is very good with score 30,3; And (3) ERP implementation has a strong relationship with the quality of financial statements with correlation coefficient value 0.697. Based on the calculation of determination coefficient obtained 48.58% results, which means 48.58% quality of financial statements in seven SOEs in Bandung affected by Enterprise Resource Planning (ERP) and the remaining 51.42% influenced by other factors.
ANALISIS PERHITUNGAN TARIF BIAYA PENYELENGGARAAN PENDIDIKAN DAN IMPLIKASINYA TERHADAP PENDAPATAN SPP SEKOLAH Widarsono, Agus; Zulfikar, Faris
Jurnal Riset Akuntansi dan Keuangan Vol 1, No 2 (2013): Jurnal Riset Akuntansi dan Keuangan. Agustus 2013
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v1i2.6649

Abstract

School is one form of educational services business which was originally only a social institution, but currently a business institution that participate in seeking profit. With the various tuition fees in school, the determination of tuition fees should be accurate because of the effect on school revenues. So it takes a method of tariff determination that can overcome the problem, namely Activity Costing System.The purpose of this research is to know the determination of tariff of education cost using Activitty Costing System method, difference between tariff cost determination of education using traditional method and ACS method, to know the effect of costing tariff determination using traditional method to school fee income and to know the effect of determination Tariff of educational cost using ACS method to school fee income.This study uses sample data on the calculation of unit cost of new school year education services, and the costs that became the basis of tariff determination in 2010 to determine the tariff of SPP in 2011. Hypothesis testing of this study was conducted by using two sample t-test, coefficient Correlation and coefficient of determination.Result of research indicate that tariff determination using traditional method and ACS seen some difference difference between two tariff, but if used statistical approach hence both tariff have no significant difference. Based on the value of the correlation coefficient between the influence of the tariff of the traditional method SPP with the income of school fees obtained by 0.884 with a positive direction and coefisein determination sebsear 78.2%. Based on the value of the correlation coefficient between the influence of the tariff rate of SPP ACS method with the income of school fees obtained by 0.873 with a positive direction and coefisein determination sebsear 76.2%. With these results both tariffs equally affect the income SPP
PENGARUH HUMAN CAPITAL TERHADAP KINERJA AUDITOR PADA KAP YANG ADA DI BANDUNG Supriatna, Nono
Jurnal Riset Akuntansi dan Keuangan Vol 1, No 2 (2013): Jurnal Riset Akuntansi dan Keuangan. Agustus 2013
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v1i2.6644

Abstract

This study is based on the importance of accountant professionalism as human capital in accounting firm as a service company. This research is intended to study the effect of human capital on the performance of auditors in KAP in Bandung by proposing research hypothesis that, human capital have positive effect on auditor performance, either partially or simultaneously. Several dimensions as sub-variables that form human caputals to be studied are represented by individual capability, individual motivation, leadership, the organizational climate, and workgroup effectiveness factors. The auditor's performance is measured by three factors that make the performance are (1) individual factors, (2) psychological factors, and (3) organizational factors. The study was conducted at an accounting firm located in Bandung. From the number of population taken random sample consisting of senior accountant and junior accountant as respondent. Data collection technique used is by using questionnaire. In accordance with the measurement scale, the data that have been collected tested the validity of Rank Spearman correlation formula and reliability with Alpha Cronbach. Data that have been tested and declared valid and reliable are then analyzed by correlation and regression analysis. Based on the results of correlation and regression analysis to test the hypothesis obtained findings of research results that human capital simultaneously have a fairly close relationship with its performance. While from multiple regression analysis it is known that each dimension gives various contribution to auditor performance and significant at p = 0,05, so from result of significance test, either partially or simultaneously can be concluded to accept research hypothesis, that is human capital have positive effect to auditor performance
PENGARUH PERTUMBUHAN EKUITAS DAN PERTUMBUHAN LABA TERHADAP INVESTMENT OPPORTUNITY SET Karsam, Karsam; Yanalia Salampessy, Yanalia Salampessy
Jurnal Riset Akuntansi dan Keuangan Vol 1, No 2 (2013): Jurnal Riset Akuntansi dan Keuangan. Agustus 2013
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v1i2.6646

Abstract

This study uses a sample of 35 companies engaged in the Property and Real Estate Industries listed on the Indonesia Stock Exchange (IDX) period 2004-2008. Data source is secondary data obtained from Indonesian Capital Market Directory with data collection is done by time series.The results of the analysis show that simultaneously Growth Equity and Profit Growth affect Investment Opportunity Set especially on Market Book Value of Asset (MBVA) ratio. While partially, Growth Equity and Profit Growth significantly influence Investment Opportunity Set especially in Market Book Value of Asset (MBVA) raidtio.
PENGARUH PELAKSANAAN AUDIT INTERNAL TERHADAP PENERAPAN GOOD CORPORATE GOVERNANCE Soedijatno, Karli; Esa Teddy S., Morena
Jurnal Riset Akuntansi dan Keuangan Vol 1, No 2 (2013): Jurnal Riset Akuntansi dan Keuangan. Agustus 2013
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v1i2.6693

Abstract

This study aims to find out how the implementation of internal audit, the application of the principles of Good Corporate Governance, and the influence of the implementation of internal audit on the application of the principles of Good Corporate Governance at SOEs headquartered in Bandung. The hypothesis of this research is the influence of the implementation of internal audit on the implementation of Good Corporate Governance.Hypothesis testing in this study using software SPSS 19.0 for windows. The research method used is associative method with quantitative approach. The data used is the primary data in the form of questionnaires distributed to respondents. Data collected amounted to 66 questionnaires from BUMN internal auditors headquartered in Bandung.The results of this study indicate that the implementation of internal audit on SOEs headquartered in Bandung has been implemented very well and the implementation and application of Good Corporate Governance principles in SOEs headquartered in Bandung has been implemented very well so that only need to be maintained implementation. While the influence of internal audit variables on the implementation of principles of Good Corporate Governance of 67.08%. Thus, the hypothesis proposed in this study is accepted, that is, internal audit has an effect on the implementation of Good Corporate Governance.
PENGARUH LEVERAGE DAN PROFITABILITAS TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Andriana, Denny
Jurnal Riset Akuntansi dan Keuangan Vol 1, No 2 (2013): Jurnal Riset Akuntansi dan Keuangan. Agustus 2013
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v1i2.6694

Abstract

This study aims to examine the characteristics of the company, such as leverage and profitability, and its influence on disclosure of social responsibility of mining companies listed in Indonesia Stock Exchange (BEI). Corporate social responsibility disclosure indicators refer to Global Reporting Initiatives (GRI) 2000 guidelines.Observations made on 30 mining companies listed on the BEI for the period 2009-2011 refers to the purposive sampling method undertaken in this study, resulting in 13 companies being the study sample. Data analysis technique used in this research is doubled linear regression.The test results proved that leverage has a negative effect but failed to show significant influence on corporate social responsibility disclosure. Variable profitability on the other hand successfully proves positive influence on disclosure of corporate social responsibility but the influence is not significant

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