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INDONESIA
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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Financial Behavior in Yasinan Consumption Suryaningtiyas Surya Pratiwi; Maretha Ika Prajawati
Jurnal Riset Akuntansi dan Keuangan Vol 12, No 1 (2024): Jurnal Riset Akuntansi dan Keuangan. April 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.v12i1.63264

Abstract

This research was conducted to explore the meaning and determine the financial behavior of mothers in managing finances to carry out yasinan activities. This research uses a qualitative approach with a case study research type. In this study, data collection was carried out using three methods, namely interviews, observation, and documentation. The results of this study indicate that this yasinan activity is a hereditary activity that is carried out every week on Monday night and the place takes turns in the homes of the community. In this activity usually read yasin and istighosah, at the end of the event usually served consumption. The funds spent on yasinan consumption are quite large because in the past the consumption served was light food, now it has changed to heavy food. The considerations used to determine the consumption of yasinan are the consumption that is usually served by the mothers according to their development, price and type of food. In this case, mothers have good financial behavior by making wise financial decisions by planning in determining yasinan consumption.
ANALISIS KUALITAS KINERJA AUDITOR INSPEKTORAT” arif fajar wibisono
Jurnal Riset Akuntansi dan Keuangan Vol 11, No 3 (2023): Jurnal Riset Akuntansi dan Keuangan. Desember 2023 [DOAJ dan SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v11i3.57458

Abstract

Penelitian ini dilakukan agar dapat mengetahui apakah kompetensi, independensi, akuntabilitas, objektivitas, motivasi dan masa kerja berpengaruh terhadap kualitas hasil auditor Inspektorat dari salah satu Kantor Inspektorat yang ada di Daerah Istimewa Yogyakarta. Pengumpulan data dilakukan dengan menggunakan kuesioner. Model regresi yang digunakan dalam penelitian ini adalah model regresi linear berganda dengan menggunakan SPSS. Sampel pada penelitian ini dipilih menggunakan metode purposive sampling sebanyak 31 responden. Hasil penelitian ini menunjukkan bahwa variabel kompetensi dan motivasi berpengaruh negatif dan signifikan terhadap kualitas hasil audit internal, sedangkan variabel akuntabilitas, objektivitas, dan masa kerja berpengaruh positif dan signifikan terhadap kualitas hasil audit internal serta variabel independensi tidak berpengaruh terhadap kualitas hasil audit internal.
The Impact of Tax Law 7/2021 on the Indonesian Stock Market: Pre and Post Analysis Adeline Colinkang; Yani Permatasari
Jurnal Riset Akuntansi dan Keuangan Vol 12, No 1 (2024): Jurnal Riset Akuntansi dan Keuangan. April 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.v12i1.67523

Abstract

This study aims to obtain empirical evidence of the stock market's reaction regarding the enactment of Tax Harmonization Law Number 7 of 2021 by the Ministry of Finance of the Republic of Indonesia towards companies listed on the Indonesia Stock Exchange (IDX) in the tax year 2022. The research method employed is the Wilcoxon Signed-Rank test to compare the market's reaction 10 days before and 10 days after the enactment date of the Tax Harmonization Regulation Law (THRL), which was implemented at the beginning of 2022, namely January 1, 2022. The research sample consists of 696 companies listed on the Indonesia Stock Exchange (IDX). The results indicate a negative difference in market reaction before and after the enforcement of the THRL, as seen from the Cumulative Abnormal Return (CAR) and Average Trading Volume Activity (ATVA) variables. This is possibly due to market participants' uncertainty in acting after the enactment of the new THRL.
PENGARUH TIPE KEPRIBADIAN AUDITOR DAN PENGETAHUAN TEKNOLOGI INFORMASI TERHADAP PENDETEKSIAN FRAUD (STUDI PADA KANTOR AKUNTAN PUBLIK DI KOTA BANDUNG) Azzahra Aulia Putri; Hanifa Zulhaimi
Jurnal Riset Akuntansi dan Keuangan Vol 11, No 3 (2023): Jurnal Riset Akuntansi dan Keuangan. Desember 2023 [DOAJ dan SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v11i3.62034

Abstract

This study aims to determine the effect of auditor personalitytype and information technology knowledge on frauddetection. The research method used is associative clauseand obtained by distributing questionnaires. The populationin this study are Auditors who work at the Public AccountingFirm in Bandung. Based on Pusat Pembinaan ProfesiKeuangan (PPPK) as of Januari 23, 2023 there are 24 PublicAccounting Firm registered and still active in Bandung withconvenient samping techniques resulting in total of 14 PublicAccounting Firm were obtained with 41 respondents as theresearch sample. Hypothesis testing in this study usesmultiple linear regression analysis with SPSS 29 softwaretools. According to hypothesis testing result show thatauditor personality type has no effect on fraud detection,while information technology knowledge has a positive effecton fraud detection. This study has limitations, namely byusing two independent variables where there are othervariables that are considered to have a greater effect, as wellas a limited research sample with the majority ofrespondents being junior auditors.
Pengaruh Koneksi Politik terhadap Manajemen Laba dengan Moderasi Keahlian Komite Audit Rini Adriani Auliana
Jurnal Riset Akuntansi dan Keuangan Vol 11, No 3 (2023): Jurnal Riset Akuntansi dan Keuangan. Desember 2023 [DOAJ dan SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v11i3.59488

Abstract

Abstract. This research aims to prove the effect of political connections on earnings management and prove audit committee’s expertise in weakening the effect of  political connections on earnings management. The population is manufacturing companies listed on the Indonesia Stock Exchange during 2017-2020. Sample selection using purposive sampling technique by certain criteria. The number of sample is 102 manufacturing firms with 408 observations during four observation years. The hypotheses were tested using two anaylsis, that is multiple regression analysis and moderated regression analysis. The results showcased that political connection has no effect on earnings management and audit committee’s expertise as a moderating variabel cannot weakening the effect of  political connections on earnings management.Keywords. Earnings Management; Political Connection; Audit Committee Expertise
Wealth Accumulation: The Influence of Certain Types of Financial Literacy and Moderated Islamic Spiritual Intelligence Khilmatun Nafisah; Ananda Setiawan
Jurnal Riset Akuntansi dan Keuangan Vol 12, No 1 (2024): Jurnal Riset Akuntansi dan Keuangan. April 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.v12i1.63381

Abstract

This study aims to examine whether several types of financial literacy, namely deposit literacy, risk literacy and debt literacy  affect on wealth accumulation, with Islamic spiritual intelligence as a moderating variabel. Respondents in this study were 200 households in Magelang City and Magelang Regency. Through multiple linear regression test and MRA tests, it is known that deposit literacy, risk literacy and debt literacy  have a significant effect on wealth accumulation. Furthermore, the Islamic spiritual intelligence is able to strengthen unsignificantly the influence of deposit literacy and debt literacy  on wealth accumulation. Meanwhile, the influence of risk literacy to wealth accumulation is weaken significantly by Islamic spiritual intelligence. This indicates the importance of financial literasy to grow up wealth accumulation
Penyesuaian Proses Bisnis Pasca Implementasi PSAK 73 Sewa (Studi Kasus Pada PT XYZ) Farahdiba Tara Soraya; Aria Farah Mita
Jurnal Riset Akuntansi dan Keuangan Vol 11, No 3 (2023): Jurnal Riset Akuntansi dan Keuangan. Desember 2023 [DOAJ dan SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v11i3.53221

Abstract

Penelitian ini merupakan penelitian studi kasus pada PT XYZ, perusahaan yang bergerak di sektor pendistribusian dan pemasaran produk energi, yang memiliki transaksi sewa menyewa untuk menunjang kegiatan usahanya. Dengan adanya implementasi PSAK 73, Perusahaan sebagai penyewa disyaratkan mengakui aset dan liabilitas atas seluruh kontrak sewa. Saat ini Perusahaan belum memiliki pengendalian yang baik terkait manajemen data kontrak untuk mendukung proses penilaian kontrak mengandung sewa. Hal ini menimbulkan permasalahan tidak lengkapnya data kontrak sewa untuk melengkapi dokumentasi audit. Penelitian bertujuan untuk memberikan rekomendasi terkait penyesuaian proses bisnis dan aktivitas pengendalian pengelolaan pencatatan akuntansi sewa dalam mendukung keberlanjutan implementasi PSAK 73. Penelitian menggunakan mixed method research dengan instrumen penelitian berupa dokumentasi dan wawancara. Teknik analisis data mengacu model interaktif Miles Huberman (1994). Hasil penelitian menunjukkan bahwa diperlukan penyesuaian atas proses bisnis dan aktivitas pengendalian terkait kelengkapan data kontrak sewa untuk mengurangi risiko salah saji material dan meningkatkan kualitas informasi keuangan.
The Role of Company Performance in Determine Effect of ESGD on Risk of Financial Distress Dian Oktarina
Jurnal Riset Akuntansi dan Keuangan Vol 12, No 1 (2024): Jurnal Riset Akuntansi dan Keuangan. April 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.v12i1.61918

Abstract

This study aims to determine the role of company performance in assessing the effect of ESGD on the occurrence of financial distress. This study uses the dependent variable financial distress as measured by the Altman z-score method, the independent variable ESGD, whose score is obtained from the website of the BGK Foundation, and the intervening variable of company performance as measured by stock price. The samples used in this study are all non-financial and banking companies listed on the IDX in 2018-2021 and reporting the value of ESG disclosure on the BGK Foundation website. The tool used in this research is path analysis. The result of this study indicates that company performance and ESG disclosure have no effect on financial distress. ESG disclosure has a negative impact on company performance. In addition, company performance also cannot mediate the effect of ESGD on financial distress.
AUDIT QUALITY IN SOEs BASED ON THE INTERNAL CONTROL OF COMPANY ASPECT Lita Natalia; R Nelly Nur Apandi; Agus Widarsono
Jurnal Riset Akuntansi dan Keuangan Vol 12, No 1 (2024): Jurnal Riset Akuntansi dan Keuangan. April 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.v12i1.67768

Abstract

Public accounting, a profession held in high regard by the public, instills confidence in business owners by ensuring a thorough audit process and delivering expert opinions on their financial accounts. Emphasizing the significance of audits, it is crucial to note that the primary goal of auditors is to ascertain if financial statements are presented accurately and in compliance with the relevant financial accounting system, hence providing assurance to users of these accounts. Currently, the performance indicators of numerous state-owned firms remain inefficient. This study intends to examine the influence of internal control comprehension on audit quality in state-owned enterprises in Indonesia. The selected research approach is quantitative, employing a causal associative study design. This study will encompass all Indonesian State-Owned Enterprises in 2023, comprising 30 businesses with a financial reporting period of 2022. The data analysis technique employed will be Logistic Regression. The findings of this study indicate that the quality of audits is affected by the extent of comprehension of internal control through monitoring. The level of internal control involving the control environment, risk assessment, control activities, and information and communication has little impact on Audit Quality at BUMN in Indonesia.
Peran Green Innovation Dan Environmental Responsibility Terhadap Nilai Perusahaan Sektor Manufaktur di Indonesia Sayekti Endah Retno Meilani; Riski Arum Sukmawati
Jurnal Riset Akuntansi dan Keuangan Vol 11, No 3 (2023): Jurnal Riset Akuntansi dan Keuangan. Desember 2023 [DOAJ dan SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v11i3.60311

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh green innovation, environmental responsibility terhadap nilai perusahaan dengan ukuran perusahaan, leverage, ROA, dan umur perusahaan sebagai variabel kontrol. Penelitian ini menganalisis perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2019 – 2021. Data yang digunakan adalah data sekunder dari laporan keuangan tahunan perusahaan. Populasi dalam penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2019 – 2021. Teknik pengambilan sampel yang digunakan adalah Teknik purposive sampling diperoleh sampel akhir sebanyak 30 perusahaan. Teknik analisis yang digunakan adalah analisis regresi data panel menggunakan program Eviews 10. Hasil penelitian menunjukkan bahwa green innovation tidak berpengaruh terhadap nilai perusahaan dan environmental responsibility tidak berpengaruh terhadap nilai perusahaan

Page 41 of 45 | Total Record : 446

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