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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
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Search results for , issue "Vol 12, No 3 (2024): Jurnal Riset Akuntansi dan Keuangan. Desember 2024 [DOAJ dan SINTA Indexed]" : 15 Documents clear
The Effect of Inflation Rate, BI Rate, and Income Per Capita of Indonesia on Spread Based Income of Conventional Banking Sector in 2014-2023 Christie, Florencia; Hermanto, Florentina Elena; Kosasih, Valerie Angela; Huda, Aulia Nurul
Jurnal Riset Akuntansi dan Keuangan Vol 12, No 3 (2024): Jurnal Riset Akuntansi dan Keuangan. Desember 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.v12i3.72552

Abstract

The banking industry is an important member of Indonesia’s economy as an intermediary that circulates the country’s money. The purpose of this study is to ascertain the effects of certain economic variables, namely, inflation, interest rate, and income per capita towards the banking industry’s main source of income known as spread based income. This study employs time series regression to analyze data collected from Bank Indonesia, Indonesia Banking Statistics, and Statistics Indonesia. The research provided results that indicate a positive yet insignificant relationship between inflation and spread based income, a negative and insignificant relationship between interest rate and spread based income, as well as a negative and significant relationship between income per capita and spread based income.
The Influence of Tax Planning, Leverage, and Managerial Ownership on Earnings Management in Indonesian Financial Sector Companies Yulianingtias, Riccarizki; Suryadi, Edy
Jurnal Riset Akuntansi dan Keuangan Vol 12, No 3 (2024): Jurnal Riset Akuntansi dan Keuangan. Desember 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.v12i3.75148

Abstract

Dalam era perubahan yang cepat, peningkatan laporan keuangan menjadi penting bagi perusahaan untuk menunjukkan kondisi dan kinerja mereka. Pelaporan keuangan menjadi indikator utama bagi investor dan manajer dalam mengelola aset dan laba perusahaan secara stabil. Penelitian ini memfokuskan pada sektor keuangan yang terdaftar di Bursa Efek Indonesia (BEI) dan mengkaji faktor-faktor seperti perencanaan pajak, leverage, dan kepemilikan manajerial sebagai pertimbangan bagi investor dalam pengambilan keputusan investasi. Data dari perusahaan sektor keuangan yang terdaftar di BEI dari tahun 2020 hingga 2022 digunakan untuk menganalisis pengaruh faktor-faktor tersebut terhadap manajemen laba perusahaan. Hasil penelitian menunjukkan bahwa perencanaan pajak dan kepemilikan manajerial memiliki pengaruh yang signifikan terhadap manajemen laba, sementara leverage tidak memiliki pengaruh yang signifikan. Implikasi dari temuan ini adalah pentingnya mempertimbangkan faktor-faktor ini dalam pengambilan keputusan investasi dan manajemen keuangan perusahaan di pasar modal Indonesia.
The Readiness of The Young Generation to Invest Nugroho, Jovita Antania; Usman, Usman
Jurnal Riset Akuntansi dan Keuangan Vol 12, No 3 (2024): Jurnal Riset Akuntansi dan Keuangan. Desember 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.v12i3.76214

Abstract

This study aims to determine the readiness of young generation to invest by exploring the relationship between financial literacy, risk attitude, and the role of social media in investment decision-making. The research utilized a quantitative approach and involved 207 young generation from Semarang who had either never invested or were previously invested. Data were collected using a questionnaire and analyzed with PLS-SEM. The results show that young generation who have never invested perceive social media as enhancing financial literacy, affecting their risk attitude and investment behavior. In contrast, those with prior experience find social media content irrelevant, their financial literacy directly influences their risk attitude and investment behavior. Demographic factors do not moderate the relationship between social media and financial literacy for either group. The study emphasizes strong financial literacy and better-quality investment content on social media to support informed decisions among youth.
Navigating Financial Integrity: Gender Diversity in Boards as a Moderator in Indonesia’s Digital Economy Alexander, Ferdinand Morin; Carolina, Yenni
Jurnal Riset Akuntansi dan Keuangan Vol 12, No 3 (2024): Jurnal Riset Akuntansi dan Keuangan. Desember 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.v12i3.72720

Abstract

The rapid growth of Indonesia's digital economy has highlighted the need for transparent and accountable financial practices. This study examines the factors influencing earnings management practices in technology sector companies in Indonesia, focusing on top management compensation and audit quality, with gender diversity as a moderating variable. Using a quantitative descriptive approach, data from 16 tech companies over the period 2018-2023 were analyzed through panel regression. The findings indicate that top management compensation significantly affects earnings management practices, while audit quality shows a significant but positive impact, and gender diversity does not show a significant moderating effect. The results suggest that adequate compensation structures are essential for reducing earnings management practices, highlighting the need for improved audit standards and further exploration of gender diversity's role in corporate governance
The Influence of CEO Narcissism on CSR: The Role of Family Business as a Moderating Variable Winston, Winston; Haryanto, Hery; Suprapto, Yandi
Jurnal Riset Akuntansi dan Keuangan Vol 12, No 3 (2024): Jurnal Riset Akuntansi dan Keuangan. Desember 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.v12i3.75095

Abstract

The manufacturing industry in Indonesia plays a crucial role in economic growth, but it is also a major contributor to carbon emissions. Therefore, the need for corporate social responsibility (CSR) becomes increasingly important in addressing these environmental issues. Various factors influence a company's adoption of CSR, one of which is the CEO's characteristics. This study aims to explore the impact of CEO narcissism on CSR, with a focus on how family firms can moderate this relationship. The research involves a sample of 73 manufacturing companies listed on the Indonesia Stock Exchange, covering the period from 2018 to 2022. The data was analyzed using the Ordinary Least Square (OLS) method with the help of Stata 17 software. The results indicate that CEO narcissism has a positive impact on CSR. Furthermore, the influence of family firms can also moderate the relationship between CEO narcissism and CSR. 
Financial Behavior, Inclusion, and Technology in MSMEs: The Mediating Impact of Financial Literacy on Performance Ali Sugih, Frasendi; Fitriyah, Fitriyah
Jurnal Riset Akuntansi dan Keuangan Vol 12, No 3 (2024): Jurnal Riset Akuntansi dan Keuangan. Desember 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.v12i3.76010

Abstract

     The purpose of this study was to determine the impact of financial behavior, financial inclusion, and financial technology on MSME performance with financial literacy as a mediating variable. The research population included all micro, small, and medium enterprises (MSMEs) located in Ciamis Regency, and the sample was drawn using a random sampling technique. A total of 106 respondents participated; this number was determined by applying Slovin's formula. Information was collected using a questionnaire, which was then processed and analyzed using Partial Least Squares (PLS). The results show that financial behavior has a positive impact on MSME performance, financial inclusion has no significant impact on MSME performance, financial technology has no impact on MSME performance, and financial literacy has a positive impact on MSME performance, financial literacy acts as an intermediary between financial behavior and MSME performance, financial literacy mediates the relationship between financial inclusion and MSME performance, and financial literacy does not mediate the relationship between financial technology and MSME performance. Recommendations for government agencies and financial institutions include providing well-structured financial literacy programs and assisting MSMEs in implementing financial technology. This approach is intended to increase MSMEs' access to financial services as well as their capacity for sustainable growth by equipping them with the knowledge and skills to effectively utilize these resources in their day-to-day business activities.    
Analysis of The Use of AI in Detecting Managerial Fraud: Systematic Literature Review Nadila, Nadila; Panggeso, Anastasia Gloria; Usman, Asri; Mediaty, Mediaty
Jurnal Riset Akuntansi dan Keuangan Vol 12, No 3 (2024): Jurnal Riset Akuntansi dan Keuangan. Desember 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.v12i3.75231

Abstract

This article discusses the role of artificial intelligence (AI) in managerial fraud detection, a critical issue for many organizations. In recent years, technology has driven the use of AI to identify and prevent fraud, such as misleading financial statements and asset misappropriation. AI offers a more sophisticated approach than traditional techniques, using big data analytics and machine learning algorithms to detect suspicious patterns with high accuracy. By leveraging historical and real-time data, AI systems can spot anomalies that humans might miss. The application of this technology increases the efficiency of fraud detection and helps organizations take more proactive preventive measures, potentially reducing the cost of investigations and litigation. However, challenges such as ethical issues, data privacy, and algorithm transparency need to be addressed. Overall, the potential for AI to improve integrity and accountability in management is significant, making it a critical tool in maintaining organizational health. With the ever-increasing complexity of the business environment, the use of AI in managerial fraud detection is expected to continue to grow.
The Effect of Corporate Social Responsibility on Corporate Financial Performance with Non-Financial Aspects as Moderator Yeni, Yeni; Sutarti, Sutarti; Pamungkas, Bambang
Jurnal Riset Akuntansi dan Keuangan Vol 12, No 3 (2024): Jurnal Riset Akuntansi dan Keuangan. Desember 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.v12i3.75076

Abstract

ABSTRAK Penelitian ini mengkaji pengaruh tanggung jawab sosial perusahaan (CSR) terhadap kinerja keuangan dengan aspek non-keuangan sebagai moderator, yang meliputi tekanan kelembagaan, tekanan lingkungan, dan tata kelola. Sampel terdiri dari 32 perusahaan yang terdaftar di Bursa Efek Indonesia, yaitu 16 perusahaan manufaktur dan 16 perusahaan pertambangan, dengan total 256 observasi dari tahun 2015-2022. Data dianalisis menggunakan model pengaruh langsung dengan metode Generalized Least Square (GLS). Hasil penelitian menunjukkan bahwa CSR memiliki pengaruh positif terhadap kinerja keuangan perusahaan. Semakin banyak kegiatan CSR yang dilakukan, maka kinerja keuangan perusahaan semakin baik, mendukung teori legitimasi dan teori stakeholder. Tekanan kelembagaan memperkuat pengaruh positif CSR terhadap kinerja keuangan, sedangkan tekanan lingkungan dan tata kelola (diukur melalui keberagaman latar belakang pendidikan direksi) melemahkan pengaruh tersebut. Penelitian ini memberikan implikasi penting bagi regulasi di negara berkembang, seperti Indonesia, dengan menekankan perlunya aturan yang lebih ketat mengenai penerapan CSR oleh perusahaan untuk memastikan praktik tanggung jawab sosial yang efektif.Kata Kunci: Aspek Non Keuangan, CSR, Tekanan Kelembagaan, Tekanan Lingkungan, Tata Kelola, Kinerja Keuangan  ABSTRACTThis study examines the effect of corporate social responsibility (CSR) on financial performance with non-financial aspects as moderators, which include institutional pressure, environmental pressure, and governance. The sample consists of 32 companies listed on the Indonesia Stock Exchange, namely 16 manufacturing companies and 16 mining companies, with a total of 256 observations from 2015-2022. The data were analyzed using a direct influence model with the Generalized Least Square (GLS) method. The results showed that CSR has a positive influence on the company's financial performance. The more CSR activities carried out, the better the company's financial performance, supporting legitimacy theory and stakeholder theory. Institutional pressures strengthen the positive influence of CSR on financial performance, while environmental and governance pressures (measured through the diversity of directors' educational backgrounds) weaken this influence. This study provides important implications for regulation in developing countries, such as Indonesia, by emphasizing the need for stricter rules regarding the implementation of CSR by companies to ensure effective social responsibility practices.Keywords: Non-financial aspects, CSR, Institutional Pressure, Environmental Pressure, Governance, Financial Performance 
The Role of Succession Firm in CSR Disclosure Manufacturing Companies Listed on IDX 2018-2022 Haryanto, Hery; Candy, Candy; Liana, Jumi
Jurnal Riset Akuntansi dan Keuangan Vol 12, No 3 (2024): Jurnal Riset Akuntansi dan Keuangan. Desember 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.v12i3.75737

Abstract

This study aims to analyze the influence of family firm succession on corporate social responsibility (CSR). A sample was drawn from manufacturing companies listed on the Indonesia Stock Exchange, comprising 147 firms, equivalent to 735 data points from the years 2018 to 2022, meeting the required criteria. A quantitative approach was employed as the research method to identify relationships and effects among variables, specifically family firm succession on corporate social responsibility (CSR). Companies meeting the family firm criteria were measured using a nominal scale in the form of dummy variables, while the disclosure of social responsibility was assessed using the Global Reporting Initiative (GRI) indicators. Data analysis was conducted using Stata software, applying descriptive statistical methods and OLS regression. The findings of this research testing are consistent with prior studies, indicating decrease in CSR levels during leadership transitions within family firms.
PwC Involved in Evergrande Financial Scandal: An Ethical Crisis for the Auditing Profession? Insirat, Mutahira Nur; Masnia, Masnia; Amiruddin, Amiruddin; Syamsuddin, Syamsuddin
Jurnal Riset Akuntansi dan Keuangan Vol 12, No 3 (2024): Jurnal Riset Akuntansi dan Keuangan. Desember 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.v12i3.75147

Abstract

This article discusses PricewaterhouseCoopers' (PwC) involvement in the Evergrande financial scandal and its implications for the audit profession. The scandal exposed PwC's failure to detect and report significant financial discrepancies that led to the collapse of Evergrande, one of China's largest property developers with more than $300 billion in debt. The findings highlight weaknesses in the audit process as well as a lack of effective regulatory oversight. PwC, as one of the Big Four accounting firms, faced severe sanctions in the form of a $62 million fine and a six-month ban on operating in China. The article also explores how the scandal exacerbated the loss of public trust in the auditing profession, which is perceived as failing to maintain the integrity of financial reporting. This analysis offers important lessons about the need to strengthen ethical rules, auditor independence, and accountability in the audit process. In addition, the research recommends reforms in oversight and corporate governance to prevent similar crises in the future. This article is expected to contribute to efforts to improve audit quality and restore public confidence in the global financial system.

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