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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 HUMAN CAPITAL TERHADAP KINERJA AUDITOR PADA KAP YANG ADA DI BANDUNG Supriatna, Nono
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.v1i2.6644

Abstract

This study is based on the importance of accountant professionalism as human capital in accounting firm as a service company. This research is intended to study the effect of human capital on the performance of auditors in KAP in Bandung by proposing research hypothesis that, human capital have positive effect on auditor performance, either partially or simultaneously. Several dimensions as sub-variables that form human caputals to be studied are represented by individual capability, individual motivation, leadership, the organizational climate, and workgroup effectiveness factors. The auditor's performance is measured by three factors that make the performance are (1) individual factors, (2) psychological factors, and (3) organizational factors. The study was conducted at an accounting firm located in Bandung. From the number of population taken random sample consisting of senior accountant and junior accountant as respondent. Data collection technique used is by using questionnaire. In accordance with the measurement scale, the data that have been collected tested the validity of Rank Spearman correlation formula and reliability with Alpha Cronbach. Data that have been tested and declared valid and reliable are then analyzed by correlation and regression analysis. Based on the results of correlation and regression analysis to test the hypothesis obtained findings of research results that human capital simultaneously have a fairly close relationship with its performance. While from multiple regression analysis it is known that each dimension gives various contribution to auditor performance and significant at p = 0,05, so from result of significance test, either partially or simultaneously can be concluded to accept research hypothesis, that is human capital have positive effect to auditor performance
PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN YANG DIMODERASI OLEH CORPORATE SOSIAL RESPONSIBILITY (CSR) DAN GOOD CORPORATE GOVERNANCE (GCG) iwan, Nur
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.v6i1.10225

Abstract

Studi penelitian ini meneliti pengaruh kinerja keuangan yang diproksikan dengan Return on Asset (ROA) terhadap nilai perusahaan dengan pengungkapan Corporate Social Responsibility (CSR) dan Good Corporate Governance (GCG) sebagai variabel moderasinya. Tujuan penelitian ini adalah untuk mengetahui pengaruh kinerja keuangan terhadap nilai perusahaan, pengaruh CSR terhadap hubungan kinerja keuangan dengan nilai perusahaan dan pengaruh GCG terhadap hubungan kinerja keuangan dengan nilai perusahaan. Untuk sampel penelitiannya perusahaan perbankan yang listing di BEI periode tahun 2013-2016, sehingga diperoleh sampel sebanyak 28 perusahaan dengan 112 observasi. Analisis data yang digunakan adalah analisis regresi sederhana untuk hipotesis pertama, serta untuk hipotesis kedua dan ketiga menggunakan analisis regresi linear dengan uji selisih mutlak. Hasil penelitian hipotesis pertama menunjukkan bahwa kinerja keuangan berpengaruh terhadap nilai perusahaan. Sedangkan pada hipotesis kedua menunjukkan bahwa CSR tidak mampu mempengaruhi hubungan kinerja keuangan dengan nilai perusahaan, dan hipotesis ketiganya yaitu GCG tidak mampu mempengaruhi hubungan kinerja keuangan dengan nilai perusahaan. Kata Kunci : ROA, PBV, CSR, GCG
PENGARUH SISTEM PENGENDALIAN INTERNAL DAN KEKUATAN KOERSIF TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH S Purnomo, Budi
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.v2i1.6581

Abstract

This research aims to empirically examine the effect of the internal control system and the coercive force of the quality of local government financial reports. The method used is descriptive method of verification. While the technique of data analysis using correlation coefficient analysis and coefficient of determination. Quantitative data is secondary and primary data. Secondary data in the form of examination reports on the financial statements of local government district / city in the first Bogor region of West Java province in 2012 were obtained from Badan Pemeriksa Keuangan (BPK). Sementara data primer dikumpulkan dari kepala seksi akuntansi pada pemerintah daerah kabupaten/ kota di wilayah I Bogor provinsi Jawa Barat. The results showed that the internal control system is not a positive influence on the quality of financial reports of local governments while the coercive power of positive influence on the quality of local government financial reports.
PENGARUH STRUKTUR KEPEMILIKAN, STRUKTUR MODAL, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Solikin, Ikin; Widaningsih, Mimin; Desmiranti Lestari, Sofie
Jurnal Riset Akuntansi dan Keuangan Vol 3, No 2 (2015): Jurnal Riset Akuntansi dan Keuangan. Agustus 2015
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v3i2.6616

Abstract

This study aims to determine whether there is influence of managerial ownership structure, institutional ownership structure, capital structure, and firm size to company value in mining sector companies listed in Indonesia Stock Exchange.The method of this research is descriptive method used to analyze data by way of describing or giving description to the object under study through sample data or population as it is without doing analysis and make conclusion which apply to public. This research uses managerial ownership variable, institutional ownership, capital structure, and firm size as independent variable, and firm value as dependent variable. The population of this study is a mining sector company listed on the Indonesia Stock Exchange in 2010-2012. After going through purposive sampling, obtained 29 companies as sample. The type of data used in this study is secondary data in the form of annual financial statements of the company. The method of analysis used is simple linear regression analysis. Before performing regression test, data analysis test consisted of linearity test and normality test.The results of this study indicate that managerial ownership, capital structure and firm size have a positive effect on firm value. While institutional ownership variable has no positive effect on firm value.
PENGARUH TIME BUDGET PRESSURE DAN RISIKO AUDIT TERHADAP KUALITAS AUDIT (SURVEY PADA AUDITOR DI KANTOR AKUNTAN PUBLIK DI BANDUNG) Suryo, Medianto
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.v5i1.6757

Abstract

Empirically the application of principles of corporate governance can improve the quality of financial statements. However, in the implementation of Good Corporate Government and the quality of financial statements has not been done perfectly. Based on the results of research indicates that the failure of GCG implementation in Indonesia can be seen from various cases of audit failure. Based on the above, it shows that GCG mechanism is not working properly, where the stakeholders can not use the financial statements because of the low quality of financial statements or irrelevant and unreliable. This study will provide an overview of the influence of time budget pressure and audit risk on audit quality at public accounting offices in Bandung. This research uses path analysis with Time Budget Pressure variables, Audit Risk, and Audit Quality. The result of the research shows that both independent variable (Time Budget Pressure and Audit Risk) give contribution (influence) to the Quality of Audit equal to 34,20%. While the rest of 65.80% influenced by other factors outside the two independent variables.
PENGARUH AKUNTANSI BERBASIS ETAP TERHADAP KUALITAS LAPORAN KEUANGAN UMKM Almujab, Saiful; Budiutomo, Setyo
Jurnal Riset Akuntansi dan Keuangan Vol 5, No 3 (2017): Jurnal Riset Akuntansi dan Keuangan. Desember 2017
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v5i3.9217

Abstract

Abstrac. The quality of financial statements presented by UMKM is still limited to the information of receipt and expenditure. Based on the Ministry of Trade (2013), the financing institution also plays a role in providing technical assistance in terms of financial management and it is common knowledge that MSMEs have weaknesses in financial management. The influence of many UMKM entrepreneurs who are difficult to get credit banking or financial services to expand its business. The purpose of this study to know the problem of MSMEs in the preparation of entity-based financial statements without public accountability (etap) in SMEs Cigondewah Bandung. The research was done by determining the samples by stratified random sampling method, collecting the data, then testing with simple linear regression analysis. The results of data analysis have been done can be concluded that ETAP-based accounting positive effect on the quality of financial statements of UMKM Cigondewah Convection Center Keyword: accounting based etap; quality of UMKM financial statements Abstrak. Kualitas laporan keuangan yang disajikan oleh UMKM masih terbatas pada informasi penerimaan dan pengeluaran. Berdasarkan Kementerian Perdagangan (2013), lembaga pembiayaan juga berperan dalam memberikan bantuan teknis dalam hal pengelolaan keuangan dan sudah menjadi rahasia umum bahwa UMKM memiliki kelemahan dalam pengelolaan keuangan. Pengaruhnya banyak pengusaha UMKM yang sulit mendapatkan layanan perbankan kredit atau jasa keuangan untuk mengembangkan usahanya. Tujuan penelitian ini untuk mengetahui permasalahan UMKM dalam penyusunan laporan keuangan berbasis entitas tanpa adanya pertanggungjawaban publik (etap) pada UKM Cigondewah Bandung. Penelitian dilakukan dengan cara menentukan sampel dengan metode stratified random sampling, mengumpulkan data, kemudian melakukan pengujian dengan analisis regresi linier sederhana. Hasil analisis data yang telah dilakukan dapat disimpulkan bahwa akuntansi berbasis ETAP berpengaruh positif terhadap kualitas laporan keuangan UMKM Pusat Konveksi Cigondewah.Kata Kunci: akuntansi berbasis ETAP; kualitas laporan keuangan UMKM
PENGARUH AUDIT TENURE TERHADAP FRAUDULENT FINANCIAL REPORTING DENGAN PENDEKATAN AKRUAL DISKRESIONER Nur apandi, R. Nelly
Jurnal Riset Akuntansi dan Keuangan Vol 1, No 1 (2013): Jurnal Riset Akuntansi dan Keuangan. April 2013
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v1i1.6569

Abstract

The purpose of this research was to describe audit tenure, fraudulent fianncial repoting, and the effect audit tenure on fraudulent fianncial reporting with discretionary accrual approach. This research used 83 samples of companies listed in Indonesia Stock Exchange period 2009-2010. Samples was collected by used puposive sample method. The hypothesis tested by simple linear regression analysis. The results of this study indicate that audit tenure for three consecutive years (2009-2011) there were 16 companies that have changed auditors every year, 36 companies that perform audit engagements with the same auditor for 2 years, and 31 companies that perform audit engagements with the same auditor for 3 years.While, the results of descriptive analysis showed that the fraudulent financial reporting has a minimum value is -0.7940, maximum values is 0.3670, and an average of fraudulent financial reporting at 83 companies listed in the Indonesia Stock Exchange is -0.010622. Financial reporting fraud rate indicates a value of less than zero (-0.010622), which indicates that there are indications of fraud in the form of earnings management with minimazation income, which lowers the level of income reported earnings. The results of hypothesis showed that the audit tenure has no effect on fraudulent financial reporting.
PENGARUH PENERAPAN GREEN ACCOUNTING TERHADAP KINERJA PERUSAHAAN Zulhaimi, Hanifa
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.v3i1.6607

Abstract

The purpose of this research is to analyze the implementation of green accounting and to find an impact of application of green accounting toward earning and stock price growth in Indonesian Industri. Industri activities oftentimes give some bad impact to environment surroundings such as natural devastation and the changes of culture, social and economic. Green accounting is a realization of corporate social responsibility to relieve the impact. The implementation of green accounting can give good image for the company however preliminary research found not many companies are implementing green accounting. This research will use quantitave approach and different test or  paired T-test will use for statistical testing, in order to test the research assumptions. Variable of this research are Green accounting, Earning per Shares and Stock Price Growth. This research is expected will contribute for the development of green accounting theory and enhancement of the implementation of green accounting especially in Indonesian Industri on Asian Economic community era.
PENGARUH UTANG TERHADAP PROFITABILITAS PADA PERUSAHAAN FOOD & BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2011-2015 Rosita, Maizah; Gantino, Rilla
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.v5i1.6729

Abstract

The purpose of this research is to determine the effect of The Debt (Long Term Liabilities to Total Assets and Liabilities Total Assets) to the return on assets, return on equity and earning per share. The research used secondary data from annual financial report  of Food Beverage Company from 2011-2015 listed on BEI,  used  purposive sampling method and used multiple regression analysis. Based on the test result of simultan or test F The Long Term Liabilities to Total Assets and Short Term Liabilities is significant to the Return On Assets, Return On Equity and Earning per share. Result of partial test  or T Test, Long Term Liabilities to Total Assets is not significant on Return On assets, Short Term Liabilities to Total Assets is significant on Return on Assets. Long Term Liabilities to Total Assets is not significant to Return On Equity, Short Term Liabilities to Total Assets significant to Return On Equity, Long Term Liabilities to Total Assets in not significant to Earning per share, and Short Term Liabilities to Total assets is significant to Earning per share.
PERANCANGAN SISTEM INFORMASI AKUNTANSI KOPERASI DAN UMKM BERBASIS TECHNOPRENEUR Firdaus, Dony Waluya; Widyasastrena, Dimas
Jurnal Riset Akuntansi dan Keuangan Vol 5, No 2 (2017): Jurnal Riset Akuntansi dan Keuangan. Agustus 2017
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v5i2.8124

Abstract

Abstract. The design of Accounting Information System of Cooperatives and UMKM based on Technopreneur can assist Cooperative and UMKM in presenting Financial Statement and produce accountable financial statements Accounting system development method using Rapid Application Development (RAD) adjust the pace Software Development Life Cycle (SDLC ) in design using DFD and flowchart. UMKM and Cooperative accounting information system using Enterprise Resource Planning.Keywords: Design; Accounting information system; Cooperative; UMKM; ERPAbstrak. Perancangan Sistem Informasi Akuntansi Koperasi dan UMKM berbasis technopreneur dapat membantu Koperasi dan UMKM dalam menyajikan Laporan Keuangan dan menghasilkan laporan keuangan yang akuntabel. Metode pengembangan sistem informasi akuntansi menggunakan Rapid Application Development (RAD) menyesuaikan pase Software Development Life Cycle (SDLC) dalam perancangan menggunakan DFD dan flowchart. Sistem informasi akuntansi UMKM dan Koperasi menggunakan Enterprise Resources Planning.Keywords: Perancangan; Sistem Informasi Akuntansi; Koperasi; UMKM; ERP

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