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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 MANAGERIAL ABILITY DAN KARAKTERISTIK PERUSAHAAN TERHADAP PRAKTIK PENGHINDARAN PAJAK Faza Nisasilmi Nasuha; Sony Devano; Selly Herdianti
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.v12i1.66708

Abstract

This study aims to determine the effect of managerial ability and company characteristics proxied by profitability, leverage, and company size on taxㅤavoidance. The researchㅤpopulation is manufacturing companies listed on the Indonesia Stock Exchange in 2020-2022. The sampling methodㅤused was purposiveㅤsamplingㅤandㅤobtained 87 observations in the consumer goods sector. Hypothesis testing in this study uses the PanelㅤData regression statistical test with the Fixed Effect Model (FEM) model. Theㅤresults of theㅤanalysis show that partially the managerialㅤability variable and company characteristics proxied by profitability, leverage, and company size haveㅤaㅤnegative effect onㅤthe Effective tax rate (ETR). This means that the higher the profitability, the smaller the ETR. The smaller the ETR indicates the higher the tax avoidance. So managerial ability, profitability, leverage, and company sizeㅤhave aㅤpositive influence on tax avoidance. And simultaneously the variables of managerial ability, profitability, leverage, and companyㅤsizeㅤaffect tax avoidance practices.
Analisa Persepsi dan Intensi Penggunaan E-money pada Pedagang Pasar Tradisional di Kota Malang Erdini Nugrahini
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.v11i3.59579

Abstract

Quick Response Code Indonesian Standard (QRIS) adalah alternatif pembayaran digital yang menyediakan kemudahan bagi penggunanya. Penelitian ini ditulis dengan tujuan untuk mengeksplorasi persepsi pedagang di pasar tradisional terhadap penggunaan QRIS, dan menguraikan faktor-faktor yang mempengaruhi penggunaan QRIS oleh pedagang. Penelitian ini merupakan penelitian kualitatif deskriptif dan menggunakan metode penelitian wawancara semi-terstruktur. Pertanyaan wawancara disusun dengan dipandu teori Technology Acceptance Model dan Theory of Planned Behavior. Wawancara dilakukan pada pedagang pasar tradisional yang ada di Kota Malang secara acak. Hasil dari analisa jawaban wawancara ditemukan bahwa, intensi Pedagang dalam menggunakan QRIS dipengaruhi oleh 1) Kegunaan, yaitu metode pembayaran QRIS yang memiliki berbagai manfaat seperti alternatif pembayaran dan keuntungan dalam menjaring pembeli gen Z; 2) Kemudahan, yaitu kemudahan dalam bertransaksi, memudahkan pembayaran dan penarikan;3) Pemahaman yang mudah mengenai QRIS, yaitu pedagang memahami QRIS dengan baik; 4) Pengaruh eksternal, yaitu tokoh terkenal, teman dekat, dan pembeli. 5) Hambatan, yaitu biaya dan koneksi/jaringan internet. Implikasi dari penelitian ini diharapkan adanya persepsi penggunaan QRIS menjadi referensi bagi lembaga keuangan bank dalam mengoptimalkan fungsi pembayaran, terutama pada limit saldo minimal penarikkan yang tidak terlalu tinggi dengan mempertimbangkan penggunanya, dan diharapkan penelitian ini dapat lebih membuka persepsi kemudahan penggunaan QRIS pada pedagang QRIS.
Profitability as Moderation on The Influence of Green Accounting on Sustainability Development Pricilia Joice Pesak
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.v12i1.63101

Abstract

Limited natural resources will affect the company's sustainability development. If the government and business people do not manage natural resources properly, it will hamper the sustainability of the Company's development. One way to overcome sustainability development problems is through the application of green accounting. This study aims to examine the influence between green accounting and sustainability development moderated by profitability. Mining companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period are the population of this study and sampling by purposive sampling so that 102 observational data were obtained. The data was analyzed using the Partial Least Square (PLS) Technique with the help of Smart PLS application version 3.2.9. The results showed that green accounting has no influence on sustainability development and profitability cannot be a moderation variable between green accounting and sustainability development.Keywords. Green accounting; Profitability; and Sustainability Development
ANALYSIS OF THE EFFECT OF TAX AVOIDANCE ON FIRM VALUE: SYSTEMATIC REVIEW Idah Paridah; Hijroh Rokhayati
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.v11i3.55990

Abstract

This research aims to analyze and synthesize theory, research results, other explanatory variables and measurement of research variables about the effect of tax avoidance on firm value. This study uses the systematic literature review (SLR) method which examines 36 articles with a year of observation 2013-2020. The results of the study present theoretical mapping, research results, other explanatory variables, and measurements of research variables from literature sample. The most widely used theory is agency theory. The synthesis of the research results shows three classifications: tax avoidance has a significant positive effect, a significant negative and has no effect on firm value. Other dominant explanatory variables that also have a significant positive effect on firm value are profitability, firm size, capital structure, leverage and transparency. The synthesis of research variable measurements provides proxies and formulations for the operationalization of variables. The contribution of this research provides conceptual insights and managerial decisions.
QRIS Adoption Among Students is Reviewed from Financial Literacy, Digital Literacy, and Information Security Setiana Siti Humayroh; Riawan .; Titi Rapini
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.v12i1.67819

Abstract

Technological developments are now penetrating the financial sector, one of which is the payment system. Bank Indonesia has launched a standardized QR code, namely QRIS, whose users have increased significantly since it was first launched. However, amidst the high number of QRIS users, it turns out there are still some who don't know and use this payment technology. The aim of this research is to find out whether financial literacy, digital literacy and information security influence the decision to use QRIS among students at Muhammadiyah University of Ponorogo. This research is included in quantitative research. The population in this study were students at Muhammadiyah University of Ponorogo who used QRIS. The sample in the study was selected using a purposive sampling method and 128 respondents were obtained who met the sample criteria. Empirical data was collected from questionnaires distributed via Google Form, then analyzed using Structural Equation Modeling - Partial Least Square (SEM-PLS). The research results show that there is a significant influence between the variables financial literacy, digital literacy, and information security on the decision to use QRIS among Muhammadiyah University Ponorogo students.
The Influence of Accounting Information Systems and HR Competence on the Performance of MSMEs Mediated by E-Commerce Jufri, Ali; Hadiwibowo, Imam; Safitri, Nabila; Dewi, Vinda Auralia Kesuma
Jurnal Riset Akuntansi dan Keuangan Vol 12, No 2 (2024): Jurnal Riset Akuntansi dan Keuangan. Agustus 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.v12i2.70044

Abstract

This research aims to determine the influence of accounting information systems and human resource competence on the performance of MSMEs mediated by e-commerce in Cirebon City. The research method used is descriptive with a quantitative approach. The sampling technique used was 110 business units and  Eviews 12 for data processing. The research results found that e-commerce and financial literacy did not partially influence the performance of MSMEs, while accounting information systems and accounting knowledge partially influenced the performance of MSMEs. However, simultaneously e-commerce, accounting information systems, accounting knowledge and financial literacy influence the performance of MSMEs. This research makes a contribution by examining the influence of E-Commerce, accounting information systems, accounting knowledge, and financial literacy on the performance of MSMEs in Cirebon City. This research offers an in-depth understanding of the role of e-commerce, accounting information systems, accounting knowledge, and financial literacy on the performance of MSMEs in Cirebon City.
Does Board Gender Diversity Moderate ESG, Dividend Policy, and Firm Value Relationships? Nur Aisyah, Fara Sahira; Haryati, Tantina; Vendy, Vicky
Jurnal Riset Akuntansi dan Keuangan Vol 12, No 2 (2024): Jurnal Riset Akuntansi dan Keuangan. Agustus 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.v12i2.69390

Abstract

The objective from this study is to investigate the relationship from ESG performance and dividend policy on firm value, and the impact of moderating variable that from board gender diversity. The sample comprises 103 manufacturing companies registered on the IDX in both 2021 and 2022. Data were gathered from annual and sustainability reports and analyzed by panel data regression. The research findings show that environmental performance and dividend policy have a positive effect on firm value. Combined ESG, social, and governance performance have no influence on firm value. On the other hand, board gender diversity can negatively moderate the effect of dividend policy on firm value, but it cannot moderate the influence from combined ESG performance on firm value.
The Effect of the Implementation of Good Corporate Governance on the Company's Financial Performance During the Covid-19 Pandemic (Case Study on Manufacturing Companies in the Goods and Consumer Sector Listed on the IDX for the 2020-2021 Period) Yuniarti, Rozmita Dewi; Amartya, Thariza
Jurnal Riset Akuntansi dan Keuangan Vol 12, No 2 (2024): Jurnal Riset Akuntansi dan Keuangan. Agustus 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.v12i2.54918

Abstract

This study aims to determine the effect of implementing good corporate governance on company financial performance during the Covid-19 pandemic. The sampling technique uses purposive sampling measuring 46 manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange during the period 2020 to 2021. The analysis technique used is the random effect model (Ordinary Least Squares). The results of the study show that managerial ownership does not affect the company's financial performance, institutional ownership affects the company's financial performance, corporate social responsibility costs affect the company's financial performance and managerial ownership, institutional ownership, and corporate social responsibility costs simultaneously affect the company's financial performance.
The Influences of Profitability, Company Growth, Financial Condition, and Debt Default on Going Concern Audit Opinions Permana, Ghozy Agung; Setyadi, Edi Joko; Fakhruddin, Iwan; Inayati, Nur Isna
Jurnal Riset Akuntansi dan Keuangan Vol 12, No 2 (2024): Jurnal Riset Akuntansi dan Keuangan. Agustus 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.v12i2.72172

Abstract

This research focuses on property and real estate companies in Indonesia, especially in the context of profitability, company growth, financial condition and debt default on going concern audit opinions. The aim is to evaluate the influence of these factors on going concern disclosures in audit opinions, thereby providing a deeper understanding for stakeholders in assessing the company's financial risk. This research uses secondary data from the annual financial reports of companies listed on the Indonesia Stock Exchange (BEI) during the 2019-2022 period. This research applies logistic regression analysis to test the proposed hypothesis. The results show that profitability and financial condition have a significant negative relationship with going concern as an audit opinion, while company growth and debt default do not show a significant relationship. This emphasizes the importance of financial factors in determining a company's business continuity
ESG Performance and Indonesia Stock Return Agustin, Isnaini Nuzula; Suhendri, Nindi; Anchao, Wang; Yulfiswandi, Yulfiswandi
Jurnal Riset Akuntansi dan Keuangan Vol 12, No 2 (2024): Jurnal Riset Akuntansi dan Keuangan. Agustus 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.v12i2.71539

Abstract

As the sustainability become imperative, investors started to pay attention on how ESG performance affect the market performance. This study aims to analyze the influence of ESG performance on stock returns and volatility, with Covid-19 stringency posits as moderating variable. This study include all companies listed on the Indonesia Stock Exchange spans from 2020 to 2022, resulting 150 observations. Employing panel regression, this study exhibit that the Social aspect significantly influence stock returns, while environment aspect has a significant effect on stock return. Further, it has also revealed that covid-19 stringency proved to moderating the relationship between Governance and ESG on stock volatility, implying the prominence of government intervention during the pandemic. This finding is expected to be useful for investors who are concerns on ethical and sustainability point of view. By understanding the ESG- market performance nexus, investors are expected to have clearer picture on sustainable stock selections.

Page 42 of 45 | Total Record : 446

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