Jurnal Riset Akuntansi dan Keuangan
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.
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<![CDATA[PENGARUH PROFIBILITAS DAN KINERJA LINGKUNGAN TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL ]]>
<![CDATA[Agustami, Silviana]]>;
<![CDATA[Hidayat, Syarif]]>
<![CDATA[ Jurnal Riset Akuntansi dan Keuangan Vol 3, No 3 (2015): Jurnal Riset Akuntansi dan Keuangan. Desember 2015 ]]>
Publisher : <![CDATA[Program Studi Akuntansi FPEB UPI ]]>
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DOI: 10.17509/jrak.v3i3.6618
<![CDATA[The pulp paper industry in CSR disclosure has been heavily criticized because it often advertises itself but does not match performance. This research is generally intended to know the effect of profitability and environmental performance on the disclosure of social responsibility on the pulp paper and wood industries listed on BEI 2010-2013. The research method used is the method of causality research using two data collection techniques, namely through literature review and secondary data collection. The results obtained are as follows: 1. Profitability in the pulp paper and wood industry in BEI 2010-2013 is not good because the average every year always suffered losses, 2. Environmental performance in the pulp paper and wood industry in BEI 2010-2013 Is good enough, 3. Disclosure of responsibility on pulp paper and wood industry in BEI 2010-2013 is good enough, 4. There is a positive effect of profitability on corporate social responsibility disclosure, 5. There is a positive influence of environmental performance on the disclosure of social responsibility company. From these results can be concluded that based on regression calculation results obtained a positive effect between profitability and environmental performance on corporate social responsibility disclosure.]]>
<![CDATA[Analisis Stakeholders Management PT ABC Terkait Kasus Kebakaran Lahan ]]>
<![CDATA[Ganesha, Irena]]>;
<![CDATA[Hartanti, Dwi]]>
<![CDATA[ Jurnal Riset Akuntansi dan Keuangan Vol 7, No 2 (2019): Jurnal Riset Akuntansi dan Keuangan. Agustus 2019 [DOAJ & SINTA Indexed] ]]>
Publisher : <![CDATA[Program Studi Akuntansi FPEB UPI ]]>
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DOI: 10.17509/jrak.v7i2.17430
<![CDATA[Abstract. This study aims to analyze the way PT ABC improves stakeholder management to be more effective after the smoke case and the way PT ABC responds to the fire issue. This study uses the legitimacy theory and stakeholder theory as the basis of research theory. This research was conducted using the case study research method through literature studies on press releases issued by PT ABC and interviews with PT ABC managers. The results showed that PT ABC tried to convince the public that the fire incident was not those who did it and PT ABC had made significant changes to its stakeholders management to prevent future fire incidents.. Keywords. Legitimacy Theory; Stakeholders Management; Stakeholders Theory.Abstrak. Penelitian ini bertujuan untuk menganalisis cara PT ABC memperbaiki stakeholders management menjadi lebih efektif setelah kasus asap tersebut dan cara PT ABC merespon isu kebakaran tersebut. Penelitian ini memakai teori legitimasi dan teori pemangku kepentingan sebagai landasan teori penelitian. Penelitian ini dilakukan dengan menggunakan metode penelitian studi kasus melalui studi literatur atas press release yang dikeluarkan PT ABC dan wawancara dengan manajer PT ABC. Hasil penelitian menunjukkan bahwa PT ABC berupaya untuk meyakinkan publik bahwa peristiwa kebakaran tersebut bukan mereka yang melakukannya dan PT ABC telah melakukan perubahan secara signifikan atas stakeholders management yang dimilikinya untuk mencegah terjadinya peristiwa kebakaran di kemudian hari.Kata kunci. Manajemen Pemangku Kepentingan; Teori Legitimasi; Teori Pemegang Kepentingan.]]>
<![CDATA[Behavioral Intention Mahasiswa dalam Penggunaan ERP ]]>
<![CDATA[z, annisa hakim]]>
<![CDATA[ Jurnal Riset Akuntansi dan Keuangan Vol 7, No 3 (2019): Jurnal Riset Akuntansi dan Keuangan. Desember 2019 [DOAJ & SINTA Indexed] ]]>
Publisher : <![CDATA[Program Studi Akuntansi FPEB UPI ]]>
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DOI: 10.17509/jrak.v7i3.17504
<![CDATA[Abstract. This study examined the external factors of education and training on TAM with three research models, namely the relationship of education and training to perceived usefulness and perceived ease of use; the relationship perceived ease of use towards perceived usefulness; and the relationship perceived ease of use and perceived usefulness to behavioral intention. The research sample was students who took the SAP Finance in semester 20182019 as many as 163. The research model was analyzed using Structural Equation Model variant base with SmartPLS 2.0. The results of the study stated that education and training had a significant effect on perceived usefulness and perceived ease of use, perceived ease of use had a significant effect on perceived usefulness, and perceived ease of use had a significant effect on behavioral intention. Only the perceived usefulness does not significantly effect on the behavioral intention to use ERP system. This might be due to the respondents being students who do not have experience in the world of work so that they are less aware of the benefits to the system that is used in real terms.Keywords. Behavioral Intention; Education and Training; Tecnology Acceptance Model (TAM).Abstrak. Penelitian ini menguji faktor eksternal pendidikan dan pelatihan terhadap TAM dengan tiga model penelitian, yaitu hubungan pendidikan dan pelatihan terhadap perceived usefulness dan perceived ease of use; hubungan perceived ease of use terhadap perceived usefulness; dan hubungan perceived ease of use dan perceived usefulness terhadap behavioral intention. Sampel peneitian ini adalah mahasiswa yang mengambil matakuliah SAP Keuangan semester ganjil 20182019 sebanyak 163. Model penelitian dianalisis menggunakan Struktural Equation Model berbasis varian (SEM) dengan SmartPLS 2.0. Hasil penelitian menyatakan bahwa pendidikan dan pelatihan berpengaruh secara signifikan terhadap perceived usefulness dan perceived ease of use, perceived ease of use memiliki pengaruh signifikan terhadap perceived usefulness, dan perceived ease of use memiliki pengaruh signifikan terhadap behavioral intention. Hanya perceived usefulness yang mempengaruhi tidak signifikan terhadap behavioral intention sistem ERP. Hal ini mungkin disebabkan responden adalah mahasiswa yang belum memiliki pengalaman di duni kerja sehingga kurang merasankan manfaat terhadap sistem yang digunakan secara nyata.]]>
<![CDATA[Risiko Politik Internasional dan Obligasi Negara ]]>
<![CDATA[Pratama, Ahmad Aziz Putra]]>;
<![CDATA[Siddiq, M. Hafidz Ash]]>
<![CDATA[ Jurnal Riset Akuntansi dan Keuangan Vol 8, No 1 (2020): Jurnal Riset Akuntansi dan Keuangan. April 2020 [DOAJ & SINTA Indexed] ]]>
Publisher : <![CDATA[Program Studi Akuntansi FPEB UPI ]]>
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DOI: 10.17509/jrak.v8i1.20835
<![CDATA[A political event is considered a crisis if it undergoes a perceived change as a possible threat that causes the beginning or end of an international political crisis. This research uses sampling method of international crisis behavior and yield of state bond with maturity of 3 years, 5 years, and 10 years since 2003 until 2015. Based on the analysis result, it can be concluded that the risk of international politics has a significant positive effect on the yield of Indonesian state bonds with 3 years, 5 years, 10 years and 15 years due to the more international political risks occurring at a given time so investors will expect more high yield. Likewise, inflation has fallen positively to international political risk, while stock market development has a negative effect on government bonds due to high market stock development letter indicating that the Indonesian capital market is good and many investors want to invest so that it will reduce the yield of Indonesian state bonds..  Abstrak. Sebuah peristiwa politik dianggap sebagai krisis jika mengalami perubahan yang dirasakan sebagai kemungkinan ancaman yang menyebabkan awal atau akhir dari sebuah krisis politik internasional. Penelitian ini bertujuan untuk mengetahui pengaruh risiko politik internasional terhadap surat obligasi negara Indonesia. Penelitian ini menggunakan metode pengambilan sampel dari international crisis behaviour dan yield obligasi negara dengan jatuh tempo 3 tahun, 5 tahun, dan 10 tahun sejak 2003 sampai dengan 2015. Berdasarkan hasil analisis dapat disimpulkan bahwa risiko politik internasional berpengaruh positif signifikan terhadap yield obligasi negara Indonesia dengan jatuh tempo 3 tahun, 5 tahun, 10 tahun, dan 15 tahun dikarenakan semakin banyak risiko politik internasional yang terjadi pada suatu waktu maka investor akan mengharapkan yield yang lebih tinggi. Begitu juga dengan inflasi yang berpengatuh positif terhadap risiko politik internasional sedangkan stock market development berpengaruh negative terhadap surat obligasi negara dikarenakan surat tingginya stock market development menunjukan bahwa pasar modal Indonesia tergolong bagus dan banyak investor yang ingin melakukan investasi sehingga akan menurunkan yield obligasi negara Indonesia.]]>
<![CDATA[PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PERUSAHAAN ]]>
<![CDATA[Andriana, Denny]]>
<![CDATA[ Jurnal Riset Akuntansi dan Keuangan Vol 2, No 1 (2014): Jurnal Riset Akuntansi dan Keuangan. April 2014 ]]>
Publisher : <![CDATA[Program Studi Akuntansi FPEB UPI ]]>
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DOI: 10.17509/jrak.v2i1.6578
<![CDATA[The purpose of this research is to examine the influence of intellectual capital and its components, represented by physical capital (capital employed), human capital, and structural capital,on financial performance of mining and manufacturing companies listed in Indonesia Stock Exchange (Bursa Efek Indonesia – BEI) period of 2010 – 2012. Total population observed during this research shows 169 mining and manufacturing companies.The sample was determined by purposive sampling method and found a total of 70 samples as the research subjects. The analytical technique for the quantitaive data uses a statistical tool, i.e. multiple regression. Intellectual capital and its components were measured by Pulic Model, while financial performance uses Return on Equty (ROE) ratio. The results show that intellectual capital and human capital have negative influence, yet insignificant, impacton companies financial performance. While physical capital (capital employed) and structural capital do have positive influence but not significanton companies financial performance.]]>
<![CDATA[PENERAPAN MODEL PEMBELAJARAN CONTEXTUAL TEACHING AND LEARNING DENGAN MENGGUNAKAN MEDIA MODUL DALAM MENINGKATKAN HASIL BELAJAR MATA PELAJARAN AKUNTANSI PADA SISWA SMA SE-KOTA BANDUNG ]]>
<![CDATA[Purnamasari, Imas]]>;
<![CDATA[Tanuatmodjo, Heraeni]]>;
<![CDATA[Yuliyanti, Leni]]>
<![CDATA[ Jurnal Riset Akuntansi dan Keuangan Vol 2, No 3 (2014): Jurnal Riset Akuntansi dan Keuangan. Desember 2014 ]]>
Publisher : <![CDATA[Program Studi Akuntansi FPEB UPI ]]>
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DOI: 10.17509/jrak.v2i3.6597
<![CDATA[The results of student learning is a combination of various factors that affect the overall learning process. The phenomenon in this study is the lack of student learning outcomes are seen from the results of the national exam on economic subjects, especially the material accounting, one of the causes of the problems in the learning process, namely on how to give lessons conducted by teachers, and the use of instructional media, especially the media module.This study, use the method of the experiment to make a difference between the results of the study on the student teaching and learning by contextual the use of the media, the students are not using the models of the contextual teaching and learning to use media. Results of the analysis of 10 schools in the city of bandung at 8 school with the influence of contextual teaching and learning module, using this hypothesis can be seen from the increase is the result of study to students.]]>
<![CDATA[Pengaruh Suku Bunga, Struktur Modal, dan Ukuran Perusahaan Terhadap Nilai Perusahaan: Studi Empiris Pada Perusahaan Di Indonesia ]]>
<![CDATA[Ningsih, Meidiana Mulya]]>;
<![CDATA[Waspada, Ikaputera]]>
<![CDATA[ Jurnal Riset Akuntansi dan Keuangan Vol 7, No 1 (2019): Jurnal Riset Akuntansi dan Keuangan. April 2019 [DOAJ & SINTA Indexed] ]]>
Publisher : <![CDATA[Program Studi Akuntansi FPEB UPI ]]>
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DOI: 10.17509/jrak.v7i1.16343
<![CDATA[Abstract. The purpose of this study is to determine the effect of SBI interest rate, capital structure and firm size on firm value in property and real estate companies. The research method used is a quantitative approach with a type of causal associative research. Time Horizon used in this study is time series with the period 2015 - 2017. The population of this study are property and real estate companies listed on the IDX and sampling techniques using non-probability sampling techniques with 38 companies as a total sample. Data analysis techniques use multiple regression accompanied by a series of tests. The results showed that Bank Indonesia interest rates (BI Rate) and company size have a significant and positive effect on firm value while the capital structure does not have a significant and negative effect on firm value.Abstrak. Penelitian ini bertujuan untuk mengetahui pengaruh dari suku bunga SBI, struktur modal dan ukuran perusahaan terhadap nilai perusahaan pada perusahaan properti dan real estate. Metode penelitian yang dipergunakanadalah pendekatan kuantitatif dengan jenis penelitian asosiatif kausal. Time Horizon yang digunakan dalam penelitian ini adalah time series yaitu periode tahun 2015 – 2017.Populasi penelitian ini adalah perusahaan properti dan real estate yang terdaftar di BEI dan teknik sampling menggunakan teknik non probability sampling dan diperoleh jumlah sampel penelitian sebanyak 38 perusahaan. Teknik analisa data menggunakan regresi berganda yang disertai serangkaian uji. Hasil penelitian menunjukkan bahwa suku bunga Bank Indonesia (BI Rate) dan ukuran perusahaan berpengaruh signifikan dan positif terhadap nilai perusahaan sedangkan struktur modal tidak berpengaruh signifikan dan negatif terhadap nilai perusahaan.Kata kunci: nilai perusahaan, suku bunga, struktur modal, ukuran perusahaan.]]>
<![CDATA[Front Matter Jurnal Riset Akuntansi dan Keuangan Vol 6 No 1 April 2018 ]]>
<![CDATA[Setiawan, Yana]]>
<![CDATA[ Jurnal Riset Akuntansi dan Keuangan Vol 6, No 1 (2018): Jurnal Riset Akuntansi dan Keuangan. April 2018 [DOAJ & SINTA Indexed] ]]>
Publisher : <![CDATA[Program Studi Akuntansi FPEB UPI ]]>
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DOI: 10.17509/jrak.v6i1.17203
<![CDATA[The Nexus Between Risk and Investment Factors on Insurance Companies Profit in Indonesia ]]>
<![CDATA[Purnamawati, I Gusti Ayu]]>
<![CDATA[ Jurnal Riset Akuntansi dan Keuangan Vol 7, No 2 (2019): Jurnal Riset Akuntansi dan Keuangan. Agustus 2019 [DOAJ & SINTA Indexed] ]]>
Publisher : <![CDATA[Program Studi Akuntansi FPEB UPI ]]>
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DOI: 10.17509/jrak.v7i2.17275
<![CDATA[Abstract. This study aims to analyze the nexus between risk factors and investment returns to the profits of insurance companies in Indonesia, using a quantitative approach. The population of this research is insurance companies listed on the Indonesia Stock Exchange. The sampling technique uses purposive sampling. The number of samples is 10 insurance companies. This study uses secondary data with the documentation method, and uses multiple linear regression analysis models. The results showed: risk based capital, underwriting, and investment returns had a significant positive effect on insurance profit, while the claim expense ratio had a significant negative effect on insurance profit. Keywords. Investment; Insurances; Â Profit; Risk.Abstrak. Penelitian ini bertujuan untuk menganalisis hubungan antara faktor-faktor risiko dan pengembalian investasi terhadap keuntungan perusahaan asuransi di Indonesia, menggunakan pendekatan kuantitatif. Populasi penelitian ini adalah perusahaan asuransi yang terdaftar di Bursa Efek Indonesia. Teknik pengambilan sampel menggunakan purposive sampling. Jumlah sampel adalah 10 perusahaan asuransi. Penelitian ini menggunakan data sekunder dengan metode dokumentasi, dan menggunakan model analisis regresi linier berganda. Hasil penelitian menunjukkan: risiko berbasis modal, underwriting, dan pengembalian investasi memiliki pengaruh positif signifikan terhadap laba asuransi, sedangkan rasio biaya klaim memiliki pengaruh negatif signifikan terhadap laba asuransi.Kata kunci. Â Asuransi; Investasi; Laba; Resiko.]]>
<![CDATA[Peran Kepemilikan Terkonsentrasi Terhadap Nilai Perusahaan Dengan Efisiensi Operasional Sebagai Variabel Mediasi ]]>
<![CDATA[Utomo, Mohamad Nur]]>;
<![CDATA[Kaujan, Kaujan]]>;
<![CDATA[Pratiwi, Sulistya Rini]]>
<![CDATA[ Jurnal Riset Akuntansi dan Keuangan Vol 7, No 3 (2019): Jurnal Riset Akuntansi dan Keuangan. Desember 2019 [DOAJ & SINTA Indexed] ]]>
Publisher : <![CDATA[Program Studi Akuntansi FPEB UPI ]]>
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DOI: 10.17509/jrak.v7i3.17602
<![CDATA[Abstract. In this study, the relationships between ownership concentration and operational efficiency and firm value are examined. Companies are ranked following the Environmental Performance (PROPER) and listed in Indonesia Stock Exchange as the sample in this study. Data analysis techniques in this study using PLS-SEM with WarpPLS application version 6.0. The findings indicate that ownership concentration has a positive effect on operational efficiency and firm value. The main findings indicate that operational efficiency mediates the effect of concentrated ownership on firm value. The overall findings support agency theory and RBV theory. Monitoring ownership concentration that directs managers to maximize operational efficiency can be a competitive advantage and value the higher value of the company. Keywords.  Agency Theory; Firm Value; Operational Efficiency; Ownership Concentration; PLS-SEM.Abstrak. Dalam penelitian ini, hubungan antara kepemilikan terkonsentrasi, efisiensi operasional dan nilai perusahaan diuji. Perusahaan-perusahaan yang mengikuti program peringkat Kinerja Lingkungan (PROPER) dan terdaftar di Bursa Efek Indonesia sebagai sampel dalam penelitian ini. Teknik analisis data dalam penelitian ini menggunakan PLS-SEM dengan aplikasi WarpPLS versi 6.0. Temuan menunjukkan bahwa kepemilikan terkonsentrasi memiliki efek positif pada efisiensi operasional dan nilai perusahaan. Temuan utama menunjukkan bahwa efisiensi operasional memediasi pengaruh kepemilikan terkonsentrasi pada nilai perusahaan. Temuan keseluruhan mendukung teori agensi dan teori RBV. Monitoring kepemilikan terkonsentrasi yang mengarahkan manajer untuk memaksimalkan efisiensi operasional dapat menjadi keunggulan kompetitif dan memberikan valuasi nilai perusahaan yang lebih tinggi.]]>
