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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.
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Articles 446 Documents
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Uji Pengaruh Profitabilitas, Leverage, Media Exposure Terhadap Pengungkapan Emisi Karbon Dengan Pemoderasi Florencia, Vania; Handoko, Jesica
Jurnal Riset Akuntansi dan Keuangan Vol 9, No 3 (2021): Jurnal Riset Akuntansi dan Keuangan. Desember 2021 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v9i3.32412

Abstract

This study aims to examine and analyze the effect of profitability, leverage, media exposure on the disclosure of emissions with environmental performance as a moderating variable. The type of data used is quantitative data in the form of annual reports and sustainability reports. The object of research is mining companies listed on the Indonesia Stock Exchange (IDX) for the 2014-2019 period. Technical data analysis using multiple linear regression and Moderated Regression Analysis (MRA). The results showed that profitability did not have a significant effect on carbon emissions disclosure. The size of the profitability does not affect the company's carbon emissions disclosure. Leverage has a negative effect on disclosure of carbon emissions. Media exposure has a positive effect on disclosure of carbon emissions. Companies will increasingly carbon emissions disclosure through the media to get a positive response from the public. Environmental performance weakens the relationship between profitability and media exposure on carbon emissions disclosure, but strengthens the effect of leverage on carbon emissions disclosure.
Analisa Faktor-Faktor Yang Mempengaruhi Kualitas Audit Elen, Trismayarni; Prasetio, Mochammad Adam; Dewi, Kurnia Sari
Jurnal Riset Akuntansi dan Keuangan Vol 9, No 3 (2021): Jurnal Riset Akuntansi dan Keuangan. Desember 2021 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v9i3.28322

Abstract

The objective of study is to analyze effect of organizational culture, the auditor's professional code of ethics and audit fees on audit quality. The research sample are 100 respondents who were auditors from several public accounting firms located in the South Jakarta area. Multiple regression was used to test hypothesis to analyze effect of factors that cause audit quality. The results of this study shows that  there has a positive effect on organizational culture, the auditor's professional code of ethics and audit fees on audit quality.
Pengaruh Pengendalian Biaya, Fungsi Penjualan Terhadap Peningkatan Laba Perusahaan Bisnis Era Covid-19 Safkaur, Otniel
Jurnal Riset Akuntansi dan Keuangan Vol 9, No 3 (2021): Jurnal Riset Akuntansi dan Keuangan. Desember 2021 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v9i3.37283

Abstract

Profit is the difference between revenue and total costs (implicit costs as well as explicit costs). Implicit costs include the opportunity costs incurred when the firm chooses to use a particular factor of production. Profit in accounting is the difference between the sales price and production costs. Profit is the element of most concern because the earnings figure is expected to be sufficient to represent the company's overall performance. Profits include three levels, namely: semantics, syntax and pragmatics. Then the sales target is to compare the profitability between products with different sizes and also the profitability between one sales area and another. This research focuses on cost control, sales function to increase PT Freeport Indonesia's profit. The population in this study are related units within PT Freeport Indonesia, namely the mining unit, production unit, warehouse unit, sales unit, accounting unit in Papua. These five units are part of the accounting-related department of PT Freeport Indonesia in Papua. The sample collection method is purposive sampling by taking samples from related units. The data analysis technique used in this study was SEM PLS. The results of this study indicate that cost control and sales functions have an effect on increasing the company profit in the Era Covid-19 of PT Freeport Indonesia.Laba adalah selisih antara pendapatan dengan total biaya (biaya implisit maupun biaya eksplisit). Biaya implisit termasuk biaya kesempatan yang terjadi ketika perusahaan memilih untuk menggunakan factor produksi tertentu. Laba dalam akuntansi adalah selisih antara harga penjualan dengan biaya produksi. Laba merupakan elemen yang paling menjadi perhatian karena angka laba diharapkan cukup untuk merepresentasi kinerja perusahaan secara keseluruhan. Laba meliputi tiga tataran, yaitu: semantik, sintaktik, dan pragmatik. Kemudian target penjualan adalah dengan membandingkan profitabilitas antar produk – produk dengan ukuran yang berbeda dan juga profitabilitas antara daerah penjualan yang satu dengan daerah pemasaran yang lainnya.  Penelitian ini focus pada pengendalian biaya, fungsi penjualan untuk peningkatkan laba PT Freeport Indonesia. Populasi dalam penelitian ini adalah unit-unit terkait didalam PT Freeport Indonesia yaitu pada unit bagian tambang, unit produksi, unit gudang, unit penjualan, unit akuntansi di Papua. Kelima unit ini adalah bagian terkait akuntansi pada PT Freeport Indonesia di Papua. Metode pengumpulan sampel adalah purposive sampling dengan mengambil sampel pada pada unit terkait. Teknik analisis data yang digunakan didalam penelitian ini memakai SEM PLS.  Hasil penelitian ini menunjukan bahwa pengendalian biaya, fungsi penjualan berpengaruh dalam peningkatkan laba perusahaan PT Freeport Indonesia Era Covid-19.
Analisa Faktor-Faktor yang Mempengaruhi Pengambilan Keputusan Finansial Mahasiswa Paradita, Bella; Ganda S, Irwan Adimas; Basuki, Basuki
Jurnal Riset Akuntansi dan Keuangan Vol 9, No 3 (2021): Jurnal Riset Akuntansi dan Keuangan. Desember 2021 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v9i3.33467

Abstract

Abstack. This study empirically examines the effect of lifestyle, financial literacy, and student family education on student saving decisions in Surabaya. The method used is the sampling method. Sampling using purposive sampling technique on undergraduate and postgraduate students in Surabaya. The data used are primary data using a questionnaire. The results showed that lifestyle, financial literacy, family education have a positive effect on saving.Keyword. Saving; lifestyle; Financial Literacy; Family Education Abstrak. Penelitian ini mengguji secara empirik pengaruh gaya hidup, literasi keuangan, pendidikan keluarga mahasiswa terhadap keputusan saving mahasiswa di Surabaya. Metode yang digunakan adalah metode sampling. Pengambilan sample menggunakan tehnik purposive sampling pada mahasiswa tingkat sarjana dan pasca sarjana di Surabaya. Data yang digunakan adalah data primer dengan menggunakan kuisioner. Hasil penelitian menunjukan bahwa gaya hidup, literasi keuangan, pendidikan keluarga berpengaruh poitiv terhadap saving.Kata kunci. Saving, gaya hidup, literasi keuangan, pendidikan keluarga
Pengaruh Net Profit Margin, Return On Assets Dan Debt To Equity Ratio Terhadap Pertumbuhan Laba Pada Perusahaan LQ-45 Widiyanti, Marlina
Jurnal Riset Akuntansi dan Keuangan Vol 7, No 3 (2019): Jurnal Riset Akuntansi dan Keuangan. Desember 2019 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v7i3.17826

Abstract

Abstract. This research aimed to analyze the effect of Net Profit Margin, Return On Assets and  Debt to Equity Ratio toward growth of profit at LQ 45 Company. This study used secondary data obtained through company financial report. The population was entire LQ 45 company period 2013-2017. The sample was determine by purposive sampling method, so that could be obtained as many as 14 companies. Multiple regression analysis was used in this reseach by using SPSS version 20. The result of this research showed that Return On Assets had positive significant effect on profit growth, Debt to Equity Ratio had negative not significant effect on profit growth then Net Profit Margin had a significant positive effect on profit growth. The implications of this research result were divided into two, namely the implication of the results for the investor show ROA and NPM have a significant positive effect that could be used by investors as a signal of increase in profit, so investors can plan’s the company's future strategy and the implication of  the results for the company that DER has negative effect not significant to be important valuation judging from the company's debt, a high level of profitability will reduce the debt so as to increase the percentage of profits of the company LQ-45. Keywords. Debt to Equity Ratio (DER); Net Profit Margin (NPM); Return On Assets (ROA).  Abstrak. Penelitian ini bertujuan untuk menganalisis pengaruh  Net Profit Margin, Return On Assets dan  Debt to Equity Ratio terhadap Pertumbuhan laba pada perusahaan LQ 45. Data yang digunakan dalam penelitian ini adalah data sekunder yang didapatkan melalui laporan keuangan perusahaan. Populasi penelitian ini adalah seluruh perusahaan LQ 45 periode tahun 2013-2017. Sampel ditentukan berdasarkan metode purposive sampling, sehingga dapat diperoleh sampel sebanyak 14  perusahaan. Teknik analisa data dalam penelitian ini menggunakan analisa regresi berganda dengan menggunakan program SPSS versi 20. Hasil dari penelitian ini menunjukan bahwa Return On Assets berpengaruh positif signifikan terhadap Pertumbuhan laba. Debt to Equity Ratio berpengaruh negatif tidak signifikan  terhadap Pertumbuhan laba. Net Profit Margin berpengaruh positif signifikan terhadap Pertumbuhan laba. Implikasi hasil penelitian terbagi menjadi dua yaitu Implikasi hasil bagi invstor menunjukkan ROA dan NPM berpengaruh positif signifikan yang dapat dugunakan oleh investor sebagai sinyal kenaikan laba, sehingga investor dapat merencanakan strategi perusahaan kedepan dan Implikasi hasil bagi perusahaan yaitu DER berpengaruh negatif tidak signifikan menjadi penilaian penting yang dilihat dari hutang perusahaan, tingkat profitabilitas yang tinggi akan mengurangi hutang sehingga dapat meningkatkan persentase keuntungan perusahaan LQ-45.
DAMPAK PENYAJIAN KEMBALI EPS DAN CFPS TERHADAP RETURN SAHAM Sinaga, Imelda
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.v2i3.6594

Abstract

The problem in this study is whether there is a positive influence of CFPS and EPS before and after restatement in giving positive impact on stock returns. The sample used in EPS before and after the restatement, while as many as 102 samples meanwhile CFPS before and after restatement using 82 sample companies listed on the Stock Exchange. Independent variables used in this study are the earnings per share and cash flow per share and the dependent variables used in this study is the stock return. Test equipment used in this study using multiple regression statistical model          The results of this study demonstrate that EPS before restatement did not impact significantly on the stock returns which indicates that investors have been aware that there is signal to improve the EPS before the restatement. EPS after restatement had no significant effect on return, this indicates that the new information is in accordance with the Market Efficiency hypothesis is that will make the market participants to react and take action to respond that new information. CFPS before and after restatement also had no significant effect on stock returns because investors do not use operating cash flow information as a basic for investment decisions. This can have implications on investors who use financial statements to make right decisions on the location of their assets in the companies that perform restatement as well for the company itself that financial report restatement can be made if it is seen as a form of commitment and sense of responsibility to the market to provide trustable information
PERANAN AKUNTANSI PERTANGGUNGJAWABAN DALAM KINERJA MANAJER PUSAT PERTANGGUNGJAWABAN Andriana, Denny; Balqis, Kartika
Jurnal Riset Akuntansi dan Keuangan Vol 3, No 1 (2015): Jurnal Riset Akuntansi dan Keuangan. April 2015
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v3i1.6610

Abstract

This study was conducted with the aim to know the role of accounting responsibility in the performance of central managers accountability at PT. PINDAD (Persero). The research method used is descriptive method of analysis with survey approach, so that information collected from respondents using questionnaire. Sampling in this research using probability sampling technique. The variables tested are accountability (X) and performance of central responsibility manager (Y). Data analysis technique of this research using statistical analysis of simple correlation analysis Spearman Rank and to find out how big the role of variable X to variable Y is used coefficient of determination. Based on the calculation of correlation analysis with the help of SPSS 20.0 for Windows Software on 36 questionnaires at PT. PINDAD (Persero) resulted that there is a strong relationship between accounting accountability with the performance of central managers accountability that is equal to 0.831 with determination of 69.06%. This shows that accounting accountability has an effect of 69.06% in the performance of central managers accountability and the balance of 30.94% influenced by other factors not examined in this study.
GCG, Corporate Characteristics, Financial Distress As A Determinant Of Extensive Voluntary Disclosures Kartika, Indri; Pramadila, Icca; Indriastuti, Maya
Jurnal Riset Akuntansi dan Keuangan Vol 9, No 3 (2021): Jurnal Riset Akuntansi dan Keuangan. Desember 2021 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v9i3.31445

Abstract

The existence of a conflict of interest between the principal and the agent causes information asymmetry. Information asymmetry is the imbalance of information held between the principal and the agent. This information asymmetry can be minimized by the disclosure of additional information in the annual report, namely by voluntary disclosure. GCG factors, company characteristics, and financial distress are predicted to influence the extensive voluntary disclosure. This study aims to examine the effect of ownership dispersion, financial distress, the board size, CEO duality and age of listings on the extensivevoluntary disclosure. Data population are basic and chemical industry companies listed on the Indonesia Stock Exchange for the 2015-2018. A purposive sampling was used as method and obtained 160 samples. This study used secondary data from annual reports. Data were analyzed by using the Multiple Linear Regression Analysis method. This study found that Ownership Dispersion and Size of the Board of Commissioners have a significant positive effect on Extensive Voluntary Disclosure. Whereas Financial Distress, CEO Duality, and Age of Listing have no significant effect on Extensive Voluntary Disclosure.
Front Matter Jurnal Riset Akuntansi dan Keuangan Vol 5 No 1 April 2017 Setiawan, Yana
Jurnal Riset Akuntansi dan Keuangan Vol 5, No 1 (2017): Jurnal Riset Akuntansi dan Keuangan. April 2017
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v5i1.17200

Abstract

Pengaruh Motivasi Akuntan Terhadap Minat untuk Memperoleh Gelar Chartered Accountant (CA) di Wilayah Yogjakarta Setyawan, Supanji; iswanaji, Chaidir
Jurnal Riset Akuntansi dan Keuangan Vol 7, No 2 (2019): Jurnal Riset Akuntansi dan Keuangan. Agustus 2019 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v7i2.16855

Abstract

Abstract. This research is driven by various phenomena, the dynamics of the rapidly growing accounting profession, and the professionalism of an accountant in a particular state accountant register in the ASEAN Economic Community by 2015. The population in this study is an accountant data register in Yogyakarta province amounted to 65, a sample with purposive sampling method was selected then a sample of 40 accountants with 95% confidence level is taken. The data used in this study is the primary data. The results showed that the variables of quality motivation, and social motivation variables proved to positively affect the interest of accountants to obtain Chartered Accountant  (CA). In addition, career motivation variables, and economic motivation variables do not provide evidence of positive impact on the interests of state-owned accountants to obtain Chartered Accountant  (CA). The results are expected to serve as a reference for further research as well as useful for the institution concerned to provide information and references to increase the interest of accountants to obtain Chartered Accountant  (CA) in relation to motivation. Keywords. Accountant; Chartered Accountant (CA); Motivation.Abstrak. Penelitian ini didorong oleh berbagai fenomena, dinamika profesi akuntansi yang begitu pesat berkembang, dan profesionalisme seorang akuntan dalam register akuntan negara tertentu di  ASEAN Economic Community pada tahun 2015. Populasi dalam penelitian ini adalah seorang register data Akuntan di Provinsi Yogyakarta berjumlah 65, sampel dengan metode purposive sampling terpilih kemudian sampel sebanyak 40 akuntan dengan tingkat kepercayaan 95% diambil. Data yang digunakan dalam penelitian ini adalah data primer. Hasil penelitian menunjukkan bahwa variabel motivasi kualitas, dan variabel motivasi sosial terbukti berpengaruh positif terhadap minat akuntan untuk memperoleh Chartered Accountant (CA). Selain itu, variabel motivasi karir, dan variabel motivasi ekonomi tidak memberikan bukti dampak positif terhadap kepentingan akuntan BUMN untuk memperoleh Chartered Accountant (CA). Hasilnya diharapkan bisa dijadikan acuan untuk penelitian lebih lanjut sekaligus bermanfaat bagi institusi yang bersangkutan untuk memberikan informasi dan referensi untuk meningkatkan minat akuntan untuk memperoleh Chartered Accountant (CA) dalam kaitannya dengan motivasi.Kata kunci.  Akuntan; Chartered Accountant (CA); Motivasi. 

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