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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
Stock Market Volatility in ASEAN Plus Three Countries during Geopolitical Crisis Fatikasari, Imania; Robiyanto, Robiyanto; Wijayanto, Petrus
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.v12i3.74333

Abstract

The purpose of this study is to examine the effect of stock market volatility in ASEAN Plus Three Economic Relation toward gold prices and the value of the US Dollar Index during geopolitical crisis. The technique used in this study is Generalized Autoregressive Conditional Heteroskedasticity (GARCH) or GARCH. This study found that the volatility of PSEi, STI, and KOSPI effect the gold price positively. The same finding also applies on the US Dollar Index, where the volatility of the VN30 and KOSPI proved to have a positive effect. Therefore, that increased stock market volatility encourages investors to seek alternative investments such as Gold and the US Dollar Index.
The Influences of Financial Distres and Internal Control on Earnings Management with Good Corporate Governance as a Moderating Variable Fathiha, Ananda Ulvira; Alimuddin, Alimuddin; Usman, Asri
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.v12i3.75615

Abstract

This study investigates the effects of financial distress and internal control on earnings management, considering good corporate governance as a moderating factor. The research targets primary consumer goods firms listed on the Indonesia Stock Exchange (IDX) during the period from 2020 to 2023. The objective is to evaluate the influence of financial distress and internal control on accrual-based earnings management using a quantitative approach and path analysis. The findings indicate that financial distress has a significant positive impact on accrual earnings management but does not affect real earnings management. In contrast, internal control negatively influences accrual earnings management, without significantly impacting real earnings management. Furthermore, good corporate governance moderates the effects of financial distress and internal control on accrual earnings management but does not extend this moderating effect to real earnings management. These results enhance the understanding of the moderating role of good corporate governance in managing earnings practices.Keyword:Financial Distress, Internal Control, Good Corporate Governance, Earnings Management
IOS, Company Growth, and Profitability to Firm Value Moderated By Dividend Policy Hulaila, Aini; Ika Prajawati, Maretha
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.v12i3.75568

Abstract

This study aims to quantify how IOS, growth, and profitability affect firm value while taking dividend policy into account as a moderator. Firm value is regarded as a crucial metric that shows how well a business can generate value for its investors. There are 27 samples of financial sector companies that have distributed dividends and are listed on IDX for 2020-2023 periods as samples. Data analysis using panel data linear regression and MRA methods through SPSS version 27 shows IOS correlates positively to firm value, while growth and profitability are not significant. Dividend policy is found to moderate the relationship between firm growth and firm value, but not IOS and profitability. This study will contribute an empirical study in financial literature and have implications for investors, corporate management, and capital market regulators.
ANALYSIS OF IMPLEMENTATION PSAK 72 ON REAL ESTATE COMPANY PERFORMANCE Odagoma, Oswald Octaviano Orlando; Lindrawati, Lindrawati; Susanto, Adi
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.v12i3.75569

Abstract

Public companies in Indonesia use the Statement of Financial Accounting Standards (PSAK) as a standard for preparing financial reports. In 2020, PSAK 72 appeared which regulates contract income from customers. This research aims to analyze the performance of real estate companies before and after the implementation of PSAK 72. The sample are real estate companies listed on the Indonesia Stock Exchange for period 2018-2021 period which were selected using a purposive sampling method with The total sample is 59 companies. The data analysis technique used is a difference test using the Wilcoxon Signed Test. The research results show that there is a difference in financial performance before and after the implementation of PSAK 72 which is proxied by the current ratio, return on assets, return on equity, debt to equity ratio, and total asset turnover, but there is no difference if proxied by the debt to asset ratio. Meanwhile, in market performance, there is a difference in price book value before and after the implementation of PSAK 72 but there is no difference in the price earnings ratio before and after the implementation of PSAK 72.
The Influence of Regional Financial Accounting System and Internal Control System on the Quality of Regional Government Financial Reports with Human Resource Competence as a Moderating Variable Muhdsan, Mudhi'ah; Usman, Asri; ., Alimuddin
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.v12i3.76237

Abstract

Penelitian ini bertujuan untuk menguji pengaruh SPI dan SAKD terhadap LKPD, dengan Kompetensi SDM sebagai variabel moderasi. Sampel penelitian sebanyak 81 pegawai SKPD di Kabupaten Sinjai yang dipilih dengan metode purposive sampling. Analisis dilakukan dengan menggunakan MRA yang merupakan fitur dari perangkat lunak SPSS versi terbaru. Hasil penelitian menunjukkan bahwa kualitas LKPD tidak dipengaruhi oleh SAKD, tetapi dipengaruhi secara positif oleh SPI, sedangkan Kompetensi SDM mampu memoderasi pengaruh kedua sistem tersebut .

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