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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 446 Documents
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PENGARUH TRANSPARANSI LAPORAN KEUANGAN, PENGELOLAAN ZAKAT, DAN SIKAP PENGELOLA TERHADAP TINGKAT KEPERCAYAAN MUZAKKI Nasim, Arim; Syahri Romdhon, Muhammad Rizqi
Jurnal Riset Akuntansi dan Keuangan Vol 2, No 3 (2014): Jurnal Riset Akuntansi dan Keuangan. Desember 2014
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v2i3.6603

Abstract

The purpose of this study was to determine how the effect of transparency of financial reporting, management of zakat, and the manager attitudes towards the level of trust muzakki. (Case studies on amil zakat institutions in Bandung).This study includes research into the associative casual. Sampling technique used was non-probability sampling using Quota sampling technique. The data used are primary data using a questionnaire research instruments. In analyzing the data, researchers used statistical regression analysis that had previously been tested with test instruments and classical assumption.The results of this study indicate that; First there is a significant influence on the level of transparency of financial statements muzakki trust. Secondly, there is a significant influence on the level of confidence in the management of zakat muzakki. Thirdly there is a significant influence on the level of trust managers attitude muzakki. Fourth, the existence of significant influence transparency of financial reporting, management of zakat, and the attitude of managers simultaneously on muzakki confidence level. 
REAKSI PASAR ATAS ISU PADA PERISTIWA ACCOUNTING RESTATEMENT Nirmala Dewi, Dian
Jurnal Riset Akuntansi dan Keuangan Vol 1, No 3 (2013): Jurnal Riset Akuntansi dan Keuangan. Desember 2013
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v1i3.6698

Abstract

Accounting restatement is used to be assumed as a negative signal in capital market. This research is aimed to find out market reaction to accounting restatement in Indonesia. Specifically, the objective of this research is not only for empirically investigating market reaction in general, but also for investigating the difference of market reaction based on issue of restatement. Using abnormal return and cumulative abnormal return as the proxy of market reaction, one sample and two sample independent t-test were run to reach the objectives. 63 samples were obtained from the restatement event during 2009-2012. While, event period were determined for 5 days around restatement date. The result shows that, in average, market positively react to accounting restatement. Further, the results indicate that market do not react differently within the issue of restatement.
PENGARUH SISTEM PENGENDALIAN MUTU KANTOR AKUNTAN PUBLIK TERHADAP EFEKTIVITAS PERENCANAAN AUDIT Fathurochman, Tb. Aman
Jurnal Riset Akuntansi dan Keuangan Vol 4, No 1 (2016): Jurnal Riset Akuntansi dan Keuangan. April 2016
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v4i1.7719

Abstract

Abstract. This study aims to determine the description of Quality Control System of Public Accountant Firm and the Effectiveness of Audit Planner at Public Accounting Firm in Bandung and Cimahi, and to know the effect of public accountant quality control system on the effectiveness of audit planning. The research method used is descriptive-verification method with quantitative approach. Data obtained from primary data by using questionnaire. To analyze the data of the researcher using Spearman Rank correlation coefficient analysis and coefficient of determination. Based on the results of this study showed that the quality control system of public accounting firms in Bandung and Cimahi included in the category very well that is, equal to 91.63%. While the effectiveness of audit planning included in category very good / effective that is equal to 85,56%. Quality control system of public accountant office has a positive effect on the effectiveness of audit planning that is equal to 0,2079 or 20,79%. Keywords: Quality Control System of Public Accounting Firm; Effectiveness of Audit Planning. Abstrak. Penelitian ini bertujuan untuk mengetahui gambaran Sistem Pengendalian Mutu Kantor Akuntan Publik dan Efektivitas Perencana Audit pada Kantor Akuntan Publik di Bandung dan Cimahi, serta untuk mengetahui pengaruh sistem pengendalian mutu kantor akuntan publik terhadap efektivitas perencanaan audit. Metode penelitian yang digunakan adalah metode deskriptif-verifikatif dengan pendekatan kuantitatif. Data diperoleh dari data primer dengan menggunakan kuesioner. Untuk menganalisis data peneliti menggunakan analisis koefisien korelasi Rank Spearman dan koefisien determinasi. Berdasarkan hasil penelitian ini menunjukan bahwa sistem pengendalian mutu kantor akuntan publik di Bandung dan Cimahi termasuk dalam kategori sangat baik yaitu, sebesar 91,63%. Sedangkan efektivitas perencanaan audit termasuk dalam kategori sangat baik/efektif yaitu sebesar 85,56%. Sistem pengendalian mutu kantor akuntan publik berpengaruh positif terhadap efektivitas perencanaan audit yaitu sebesar 0,2079 atau 20,79%. Kata Kunci: Sistem Pengendalian Mutu Kantor Akuntan Publik; Efektivitas Perencanaan Audit
PERSEPSI WAJIB PAJAK TERHADAP KEPATUHANNYA DALAM MEMBAYAR PAJAK MENGGUNAKAN CONFIRMATORY FACTOR ANALYSIS (STUDI TERHADAP WAJIB PAJAK DAERAH YG TERDAFTAR PADA DINAS PELAYANAN PAJAK KOTA BANDUNG) Putri Saraswati, Frist; Sofia, Alfira
Jurnal Riset Akuntansi dan Keuangan Vol 4, No 2 (2016): Jurnal Riset Akuntansi dan Keuangan. Agustus 2016
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v4i2.4042

Abstract

Abstract. Referring to various studies, journals, books, and reviews, this research proposes six dimensions which are reflective dimensions or indicators of taxpayer compliance, these six dimensions will be tested using confirmatory factor analysis with the help of SmartPLS software to obtain dimensions and or indicators that can explain The concept of taxpayer compliance. The results obtained through Confirmatory Factor Analysis (CFA) show the estimation results loading factor forming Taxpayer Compliance which consists of six dimensions of the Effectiveness of Taxation System, Tax Sanctions, Knowledge Tax, Service Quality, Tax Inspection, and Taxpayer Awareness. From the weight dimensions obtained visible dimensions of Service Quality is the most dominant dimension in establishing Taxpayer Compliance. The dimension that gives the least influence in forming Taxpayer Compliance is the effectiveness of Taxation System.Keywords: Taxpayer compliance Abstrak. Mengacu pada berbagai penelitian, jurnal, buku, dan resensi, penelitian ini mengajukan enam dimensi yang merupakan dimensi atau indikator reflektif dari kepatuhan wajib pajak, keenam dimensi tersebut akan diuji menggunakan analisis faktor konfirmatori dengan bantuan software SmartPLS untuk diperoleh dimensi dan atau indikator yang dapat menjelaskan konsep kepatuhan wajib pajak. Hasil yang diperoleh melalui Confirmatory Factor Analysis (CFA) memperlihatkan hasil estimasi loading faktor pembentuk Kepatuhan Wajib Pajak yang terdiri atas enam dimensi yaitu Efektivitas Sistem Perpajakan, Sanksi Perpajakan, Pengetahuan Pajak, Kualitas Pelayanan, Pemeriksaan Pajak, dan Kesadaran Wajib Pajak. Dari bobot dimensi yang diperoleh terlihat dimensi Kualitas Pelayanan merupakan dimensi paling dominan dalam membentuk Kepatuhan Wajib Pajak. Adapun dimensi yang memberikan pengaruh paling kecil dalam membentuk Kepatuhan Wajib Pajak adalah Efektivitas Sistem Perpajakan.Kata Kunci: Kepatuhan wajib pajak
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.
PERANCANGAN SISTEM INFORMASI AKUNTANSI ENTITAS NIRLABA DALAM PENYAJIAN LAPORAN KEUANGAN BERBASIS AKUNTABILITAS MASJID Firdaus, Dony Waluya; Yulianto, Hery Dwi
Jurnal Riset Akuntansi dan Keuangan Vol 6, No 1 (2018): Jurnal Riset Akuntansi dan Keuangan. April 2018 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v6i1.8975

Abstract

The design of accounting information systems for non-profit entities to improve accountability in presenting the mosque's financial statements. Non-profit entity accounting information system using Enterprise Resources Planning (ERP) is odoo accounting. Approach to ERP methodology using ASAP (Accelerated SAP) methodology, software development stage using Software Development Life Cycle (SDLC), in design using DFD and system flowchart. Keywords: Accountability; Non-Profit Entity; Enterprise Resources Planning; Financial statements; Odoo Accounting; Accounting Information System Design.
PROFITABILITAS DAN PERTUMBUHAN PERUSAHAAN TERHADAP KEBIJAKAN DEVIDEN PADA PERUSAHAAN MANUFAKTUR DI INDONESIA Safrida, Eli
Jurnal Riset Akuntansi dan Keuangan Vol 2, No 1 (2014): Jurnal Riset Akuntansi dan Keuangan. April 2014
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v2i1.6582

Abstract

The purpose of this study was to analyze the effect of profitability on dividend policy, to analyze the effect of the company's growth to dividend policy, to analyze the effect on the company's profitability and growth dividend policy.The object of research companies listed in Indonesia Stock Exchange the period 2008-2011. The number of samples is 26 companies, the samples were taken by using purposive sampling method. Tools of data analysis using linear regression.The results obtained from the analysis of the data is positive and significant effect of profitability on dividend policy, growth companies positive but not significant effect on dividend policy, profitability and corporate growth and a significant positive effect on dividendpolicy.
PERANAN ADMINISTRASI PERPAJAKAN DALAM MENINGKATKAN EFEKTIVITAS PEMERIKSAAN PAJAK PADA KANTOR WILAYAH DIREKTORAT JENDERAL PAJAK JAWA BARAT I BANDUNG Surjono, Welly
Jurnal Riset Akuntansi dan Keuangan Vol 4, No 1 (2016): Jurnal Riset Akuntansi dan Keuangan. April 2016
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v4i1.7705

Abstract

Abstract. One of the products of tax regulation reform is the modernization of tax administration which includes among others the changes of the original organizational structure based on the type of tax into function, applying integrated tax administration system that can monitor the service process so that the service can be done quickly, transparently and accountability . Identify the problems discussed in this paper is how the administration of taxation, how the effectiveness of tax examination and how the role of tax administration in improving the effectiveness of tax examination At Kanwil DJP Jawa Barat I. The research method that will be used is descriptive method of analysis and verification method of analysis. The analysis tool that will be used is correlation coefficient analysis, coefficient of determination analysis, and t distribution test for hypothesis testing. Administration of taxation has been done to obtain the actual total score of 3199 compared with the ideal total score of 3640, meaning that employees express very well with the tax administration applied. The result of statistical analysis obtained, it shows a strong relationship and direction between tax administration with effectiveness of tax examination, determinant coefficient analysis obtained, it shows that tax administration can increase effectiveness of tax examination. T test results obtained, then accepted and rejected, meaning that tax administration plays a role in improving the effectiveness of tax examination.Keywords: Tax Administration; Tax Examintaion Abstrak. Salah satu produk dari pembaharuan peraturan perpajakan adalah adanya modernisasi administrasi perpajakan yang meliputi antara lain meliputi perubahan struktur organisasi yang semula berdasarkan jenis pajak menjadi fungsi, menerapkan sistem administrasi perpajakan terpadu yang dapat memonitor proses pelayanan, sehingga pelayanan dapat dilakukan dengan cepat, transparan, dan akuntabilitas. Identifikasi masalah yang dibahas dalam penulisan ini adalah bagaimana administrasi perpajakan, bagaimana efektivitas pemeriksaan pajak dan bagaimana peranan administrasi perpajakan dalam meningkatkan efektivitas pemeriksaan pajak Pada Kanwil DJP Jawa Barat I. Metode penelitian yang akan digunakan adalah metode deskriptif analisis dan metode verikatif analisis. Adapun alat analisis yang akan digunakan adalah analisis koefisien korelasi, analisis koefisien determinasi, dan uji distribusi t untuk pengujian hipotesisnya. Hasil penelitian  menunjukkan hubungan yang kuat dan searah antara administrasi perpajakan dengan efektivitas pemeriksaan pajak, analisis  koefisien determinan menunjukkan bahwa administrasi perpajakan dapat meningkatkan efektivitas pemeriksaan pajak. Hasil Uji  t  diperoleh bahwa  administrasi perpajakan berperan dalam meningkatkan efektivitas pemeriksaan pajak.Kata Kunci: Administrasi Perpajakan; Pemeriksaan Pajak
Analisis Pengaruh Karakteristik Spesifik Bank Terhadap Fungsi Intermediasi Pada Perbankan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2013 Sampai Tahun 2017 Kembuan, Dymas Timothy; Rahman, Ilham Fathur; Setiawan, Naomi
Jurnal Riset Akuntansi dan Keuangan Vol 6, No 2 (2018): Jurnal Riset Akuntansi dan Keuangan. Agustus 2018 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v6i2.11645

Abstract

Abstract:This study aims to find out the specific characteristics such as Capital Adequacy Ratio, Bank Size, Non-Performing Loan, Return on Assets, management burden of banks which have a significant effect on the intermediation function of banks in Indonesia (LDR). Research based on 42 banks in Indonesia listed on Indonesia Stock Exchange with research method using panel data regression in the period 2013 to 2017. the results of the study resulted that all the specific characteristics of banks simultaneously affect the intermediation function of banks in Indonesia. Partial research results only significant on the specific character of the return on assets with significant negative effects. Hypothesis testing using chow test, hausman test, and lagrange multiplier test.Keywords: Bank Size, Capital Adequacy Ratio, Loan to Deposit Ratio, management burden,Non-Performing Loan, Return on Assets, Specific characteristic of bank. Abstrak: Penelitian ini bertujuan untuk mengetahui karakteristik spesifik seperti rasio kecukupan modal, ukuran bank, kredit bermasalah, rasio pengembalian aset, beban manajemen bank manakah yang berpengaruh signifikan terhadap fungsi intermediasi perbankan di Indonesia atau rasio kredit terhadap dana pihak ketiga (LDR). Penelitian berdasarkan 42 bank di Indonesia yang listed di Bursa Efek Indonesia dengan metode penelitian menggunakan regresi data panel pada periode 2013 hingga 2017. Hasil penelitian menghasilkan bahwa seluruh karakteristik spesifik bank secara simultan berpengaruh terhadap fungsi intermediasi perbankan di indonesia. Hasil penelitian secara parsial hanya signifikan pada karakter spesifik yaitu rasio pengembalian aset dengan pengaruh negatif signifikan.pengujian hipotesis menggunakan uji chow, uji hausman, dan uji lagrange multiplier.Kata kunci: Beban manajemen, Karakteristik spesifik bank, Kredit bermasalah, Rasio kecukupan modal, Rasio kredit terhadap dana pihak ketiga, Rasio pengembalian aset, Ukuran bank.
Efektivitas Audit Internal Pada Perusahaan Perkebunan di Sumatera Utara Deliana, Deliana; Mahyuni, Sri
Jurnal Riset Akuntansi dan Keuangan Vol 6, No 1 (2018): Jurnal Riset Akuntansi dan Keuangan. April 2018 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v6i1.11281

Abstract

Abstract. This study examained  effectiveness of  internal audit in plantation Companies North Sumatera.   The sample in this study were 43 people consisting of internal audit chief, team leader and internal auditor at plantation company in North Sumatera.  This study used descriptive analysis to analyze the responses of respondents on the questionnaire and hypothesis test using regression with SPSS software  The results of this study indicate that the support of top management and internal auditor competence affect the effectiveness of internal audit Keywords:. internal auditor competene ; internal audit effectiveness; Topmanagement support

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