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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 15 Documents
 1   2 
Search results for , issue "Vol 12, No 1 (2024): Jurnal Riset Akuntansi dan Keuangan. April 2024 [DOAJ dan SINTA Indexed]" : 15 Documents clear
The Role of Company Performance in Determine Effect of ESGD on Risk of Financial Distress Dian Oktarina
Jurnal Riset Akuntansi dan Keuangan Vol 12, No 1 (2024): Jurnal Riset Akuntansi dan Keuangan. April 2024 [DOAJ dan SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v12i1.61918

Abstract

This study aims to determine the role of company performance in assessing the effect of ESGD on the occurrence of financial distress. This study uses the dependent variable financial distress as measured by the Altman z-score method, the independent variable ESGD, whose score is obtained from the website of the BGK Foundation, and the intervening variable of company performance as measured by stock price. The samples used in this study are all non-financial and banking companies listed on the IDX in 2018-2021 and reporting the value of ESG disclosure on the BGK Foundation website. The tool used in this research is path analysis. The result of this study indicates that company performance and ESG disclosure have no effect on financial distress. ESG disclosure has a negative impact on company performance. In addition, company performance also cannot mediate the effect of ESGD on financial distress.
AUDIT QUALITY IN SOEs BASED ON THE INTERNAL CONTROL OF COMPANY ASPECT Lita Natalia; R Nelly Nur Apandi; Agus Widarsono
Jurnal Riset Akuntansi dan Keuangan Vol 12, No 1 (2024): Jurnal Riset Akuntansi dan Keuangan. April 2024 [DOAJ dan SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v12i1.67768

Abstract

Public accounting, a profession held in high regard by the public, instills confidence in business owners by ensuring a thorough audit process and delivering expert opinions on their financial accounts. Emphasizing the significance of audits, it is crucial to note that the primary goal of auditors is to ascertain if financial statements are presented accurately and in compliance with the relevant financial accounting system, hence providing assurance to users of these accounts. Currently, the performance indicators of numerous state-owned firms remain inefficient. This study intends to examine the influence of internal control comprehension on audit quality in state-owned enterprises in Indonesia. The selected research approach is quantitative, employing a causal associative study design. This study will encompass all Indonesian State-Owned Enterprises in 2023, comprising 30 businesses with a financial reporting period of 2022. The data analysis technique employed will be Logistic Regression. The findings of this study indicate that the quality of audits is affected by the extent of comprehension of internal control through monitoring. The level of internal control involving the control environment, risk assessment, control activities, and information and communication has little impact on Audit Quality at BUMN in Indonesia.
PENGARUH MANAGERIAL ABILITY DAN KARAKTERISTIK PERUSAHAAN TERHADAP PRAKTIK PENGHINDARAN PAJAK Faza Nisasilmi Nasuha; Sony Devano; Selly Herdianti
Jurnal Riset Akuntansi dan Keuangan Vol 12, No 1 (2024): Jurnal Riset Akuntansi dan Keuangan. April 2024 [DOAJ dan SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v12i1.66708

Abstract

This study aims to determine the effect of managerial ability and company characteristics proxied by profitability, leverage, and company size on taxㅤavoidance. The researchㅤpopulation is manufacturing companies listed on the Indonesia Stock Exchange in 2020-2022. The sampling methodㅤused was purposiveㅤsamplingㅤandㅤobtained 87 observations in the consumer goods sector. Hypothesis testing in this study uses the PanelㅤData regression statistical test with the Fixed Effect Model (FEM) model. Theㅤresults of theㅤanalysis show that partially the managerialㅤability variable and company characteristics proxied by profitability, leverage, and company size haveㅤaㅤnegative effect onㅤthe Effective tax rate (ETR). This means that the higher the profitability, the smaller the ETR. The smaller the ETR indicates the higher the tax avoidance. So managerial ability, profitability, leverage, and company sizeㅤhave aㅤpositive influence on tax avoidance. And simultaneously the variables of managerial ability, profitability, leverage, and companyㅤsizeㅤaffect tax avoidance practices.
Profitability as Moderation on The Influence of Green Accounting on Sustainability Development Pricilia Joice Pesak
Jurnal Riset Akuntansi dan Keuangan Vol 12, No 1 (2024): Jurnal Riset Akuntansi dan Keuangan. April 2024 [DOAJ dan SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v12i1.63101

Abstract

Limited natural resources will affect the company's sustainability development. If the government and business people do not manage natural resources properly, it will hamper the sustainability of the Company's development. One way to overcome sustainability development problems is through the application of green accounting. This study aims to examine the influence between green accounting and sustainability development moderated by profitability. Mining companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period are the population of this study and sampling by purposive sampling so that 102 observational data were obtained. The data was analyzed using the Partial Least Square (PLS) Technique with the help of Smart PLS application version 3.2.9. The results showed that green accounting has no influence on sustainability development and profitability cannot be a moderation variable between green accounting and sustainability development.Keywords. Green accounting; Profitability; and Sustainability Development
QRIS Adoption Among Students is Reviewed from Financial Literacy, Digital Literacy, and Information Security Setiana Siti Humayroh; Riawan .; Titi Rapini
Jurnal Riset Akuntansi dan Keuangan Vol 12, No 1 (2024): Jurnal Riset Akuntansi dan Keuangan. April 2024 [DOAJ dan SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v12i1.67819

Abstract

Technological developments are now penetrating the financial sector, one of which is the payment system. Bank Indonesia has launched a standardized QR code, namely QRIS, whose users have increased significantly since it was first launched. However, amidst the high number of QRIS users, it turns out there are still some who don't know and use this payment technology. The aim of this research is to find out whether financial literacy, digital literacy and information security influence the decision to use QRIS among students at Muhammadiyah University of Ponorogo. This research is included in quantitative research. The population in this study were students at Muhammadiyah University of Ponorogo who used QRIS. The sample in the study was selected using a purposive sampling method and 128 respondents were obtained who met the sample criteria. Empirical data was collected from questionnaires distributed via Google Form, then analyzed using Structural Equation Modeling - Partial Least Square (SEM-PLS). The research results show that there is a significant influence between the variables financial literacy, digital literacy, and information security on the decision to use QRIS among Muhammadiyah University Ponorogo students.

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