cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Dendi Purnama
Contact Email
dendi.purnama@uniku.ac.id
Phone
+6282145530894
Journal Mail Official
jrka.acc@uniku.ac.id
Editorial Address
Jl. Cut Nyak Dhien No.36 A, Cijoho, Kabupaten Kuningan, Jawa Barat 45513, Indonesia
Location
Kab. kuningan,
Jawa barat
INDONESIA
Jurnal Riset Keuangan dan Akuntansi (JRKA)
Published by Universitas Kuningan
ISSN : 24424684     EISSN : 26213265     DOI : https://doi.org/10.25134/jrka
Core Subject : Economy,
Economics, Econometrics & Finance
JRKA (Jurnal Riset Keuangan dan Akuntansi) diterbitkan oleh Program Studi Akuntansi Fakultas Ekonomi Universitas Kuningan secara berkala dua kali dalam satu tahun yaitu pada bulan Februari dan Agustus. Tujuan jurnal ini adalah untuk mempublikasikan hasil riset Keuangan dan Akuntansi yang relevan bagi pengembangan ilmu, profesi dan praktek Keuangan dan Akuntansi di Indonesia. Penerbitan Jurnal Riset Keuangan dan Akuntansi (JRKA) dimaksudkan sebagai media penuangan karya ilmiah dari hasil penelitian dibidang akuntansi dan keuangan Topik Jurnal Riset Akuntansi dan Keuangan berkaitan dengan topik berikut ini: - Akuntansi Keuangan dan Pasar Modal - Akuntansi Manajemen - Akuntansi Sektor Publik - Akuntansi Syariah - Auditing - Corporate Social Responsibility - Perpajakan - Sistem Informasi Akuntansi
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 174 Documents
 13   14   15   16   17 
ANALISIS LAPORAN KEUANGAN DALAM PENGAMBILAN KEPUTUSAN INVESTASI PADA PERUSAHAAN SUBSEKTOR LOGAM DASAR BESI DAN BAJA YANG TERDAFTAR DI BURSA EFEK INDONESIA Nurhadi Kamaluddin; Aprilia Andiini
Jurnal Riset Keuangan dan Akuntansi Vol 8, No 2 (2022): JURNAL RISET KEUANGAN DAN AKUNTANSI (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v8i2.8345

Abstract

Investment is becoming a trending thing at this time, the increasingly widespread level of development in the millennial era demands to continue to drive a more advanced economy. Especially with the existence of an uncertain problem during the Covid 19 era, the economy at that time was destroyed. Therefore, potential investors will choose the right company as an investment medium. One of the investments that many potential investors also make is stock investment. The place for potential investors to see stock movements or regarding a company's financial position is on the IDX. The importance of investment in improving welfare in the future encourages us to fully understand how the right analysis can reduce the high level of risk and of course with a good level of future cash flow. In this study the authors use the object of financial reports for 2019 – 2021 for iron and steel base metal subsector companies listed on the IDX. The method used is growth analysis and cross sectional analysis using ratios. The results in this study will show how the level of financial management in a company to investment decision making. Determination of appropriate or not feasible in a company will be determined on the final scoring of the weighted value than the average of other companies. And of the eight base metal iron and steel sub-sector companies listed on the IDX, PT Betonjaya Manungal Tbk, PT Liomesh Prima Tbk, and PT Saranacentral Bajaratma have the highest final score level than the other averages and are companies that are worthy of investment media, which means that the company It has a good level of future cash flow and low riskKeywords: investment, analysis of financial statements, financial reports
PENGARUH EFEKTIVITAS PENGENDALIAN INTERNAL, KESESUAIAN KOMPENSASI, KETAATAN ATURAN AKUNTANSI DAN PERILAKU TIDAK ETIS TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI (STUDI EMPIRIS PADA PERUSAHAAN RITEL DI KABUPATEN KUNINGAN) Enung Nurhayati; Rohmah Tun Nuroh; Oktaviani Rita Puspasari
Jurnal Riset Keuangan dan Akuntansi Vol 8, No 1 (2022): JURNAL RISET KEUANGAN DAN AKUNTANSI (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v8i1.8386

Abstract

This study aims to produce empirical evidence regarding the effect of the effectiveness of internal control, compensation suitability, compliance with accounting rules and unethical behavior on the tendency of accounting fraud in retail companies in Kuningan Regency. The method used is descriptive quantitative method. The population in this study as many as 168 employees with a stratified random sampling, sampling technique so as to produce 119 respondents at retail companies in Kuningan Regency. The data collection method in this study was a questionnaire. The results show that: 1) The effectiveness of internal control, compensation suitability, compliance with accounting rules and unethical behavior affect the tendency of accounting fraud, 2) The effectiveness of internal control has a negative and significant effect on the tendency of accounting fraud, 3) Compatibility of compensation has no significant effect on the tendency of accounting fraud. accounting fraud, 4) compliance with accounting rules has no significant effect on the tendency of accounting fraud, and 5) unethical behavior has a positive and significant effect on the tendency of accounting fraud.Keywords: Effectiveness of Internal Control, Compensation Suitability, Compliance with Rules Accounting, Unethical Behavior, Trends in Accounting Fraud
PENELITIAN AKUNTABILITAS ZAKAT DI INDONESIA: TINJAUAN LITERATUR TAHUN 2017-2021 Khaerunisah, Khaerunisah; Baehaqi, Ahmad
Jurnal Riset Keuangan dan Akuntansi Vol. 9 No. 2 (2023): JURNAL RISET KEUANGAN DAN AKUNTANSI (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v9i2.8746

Abstract

This study aims to examine the development of zakat accountability research literature in Indonesia in 2017–2021. This study uses secondary data in the form of journal articles in the economic field, which are categorized as Sinta 2, 3, and 4, so that 39 research articles related to zakat accountability in Indonesia are obtained. The research method used is a literature review with a content analysis approach. The results of the research show that the publication of zakat accountability research articles will increase in 2020. Yogyakarta Muhammadiyah University is an affiliated institution with the most publications. The use of quantitative and qualitative research methods is almost the same, which is dominated by descriptive analysis, SEM-PLS, and regression. Financial accountability is the most researched topic related to the dimensions of zakat accountability. This research contributes to the mapping of zakat accountability research in Indonesia so that it becomes input for further research. Keywords: Accountability, Zakat, Zakat Institutions, Literature Review
PENGARUH GOOD CORPORATE GOVERNANCE DAN KINERJA PERUSAHAAN TERHADAP FINANCIAL DISTRESS Yunitasari, Ika; Pernamasari, Rieke
Jurnal Riset Keuangan dan Akuntansi Vol. 9 No. 2 (2023): JURNAL RISET KEUANGAN DAN AKUNTANSI (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v9i2.8748

Abstract

The objective of this research is to determine how company performance and good corporate governance (GCG) impact financial distress in manufacturing companies listed on the Indonesia Stock Exchange from 2019 to 2021. This study employs a quantitative approach. The subjects of this research are manufacturing companies listed on the Indonesia Stock Exchange. Multiple linear regression analysis is used. The research findings indicate that GCG, measured through the audit committee, independent board of commissioners, and board of directors, does not have an impact on financial distress. Conversely, company performance, measured by Return on Assets (ROA) and Debt Equity Ratio (DER), does impact financial distress. This might be due to the financial factors being more easily measurable and directly assessable when predicting a company's bankruptcy. Keywords: Good Corporate Governance, Firm Performance, Financial distress
PENGARUH LIABILITAS JANGKA PANJANG DAN OPERASIONAL COST TERHADAP NET PROFIT PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Kamaludin, Nurhadi; Ristiyana, Wiwit
Jurnal Riset Keuangan dan Akuntansi Vol. 9 No. 2 (2023): JURNAL RISET KEUANGAN DAN AKUNTANSI (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v9i2.8822

Abstract

The purpose of this research is to understand the influence of long-term liabilities and operational costs on net profit in manufacturing companies listed on the Indonesian Stock Exchange (BEI) from 2017 to 2021. This research is a quantitative descriptive study, which involves numerical data. The sample size for this study consists of 11 companies out of a total population of 17, resulting in a total of 55 financial reports as samples. In practice, this research uses SPSS 21 software, and the data analysis technique employed is multiple linear regression analysis. The t-test results show that long-term liabilities significantly affect net profit with a significance level of 0.041. Similarly, operational costs significantly impact net profit with a significance level of 0.000. The results of the F-test indicate that long-term liabilities and operational costs collectively influence net profit significantly at a significance level of 0.000. The coefficient of determination test results show that 91% of the variability in net profit can be explained by long-term liabilities and operational costs, while the remaining 9% is explained by other variables.
PENGARUH BID-ASK SPREAD, MARKET VALUE, KEBIJAKAN DIVIDEN, DAN VOLUME PERDAGANGAN TERHADAP HOLDING PERIOD Wildayani, Wila; Wiharno, Herma; Nurfatimah, Siti Nuke; Fitriani, Chintia
Jurnal Riset Keuangan dan Akuntansi Vol. 9 No. 2 (2023): JURNAL RISET KEUANGAN DAN AKUNTANSI (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v9i2.8823

Abstract

The purpose of this study is to examine and analyze the effect of Bid-Ask Spread, Market Value, Dividend Policy, and Trading Volume on the Holding Period of Tourism & Recreation Companies listed on the Indonesia Stock Exchange for the 2017-2021 period. Sample selection using quota sampling technique and samples that meet the criteria of 29 companies. Data collection techniques were carried out using non-participant observation methods. The research method used is descriptive verifiative. The hypothesis was tested using panel data regression analysis technique with E-Views per 9.0. The model selection test in research is a fixed effect model. The results of the study are known that bid-ask spread has a significant positive effect on the holding period, market value has a significant positive effect on the holding period, Dividend policy with dividend payout ratio indicator has a significant positive effect on the holding period, and trading volume has a significant negative effect on the holding periodKeywords :      Holding Period, Bid-Ask Spread, Market Value, Dividend Policy, Trading Volume
PENGARUH PENGALAMAN AUDITOR, SKEPTISME, INTUISI, RISIKO AUDIT DAN KEAHLIAN FORENSIK TERHADAP PENDETEKSIAN KECURANGAN (FRAUD) Juliyanti, Kania; Muslim, Ade Imam
Jurnal Riset Keuangan dan Akuntansi Vol. 10 No. 2 (2024): JURNAL RISET KEUANGAN DAN AKUNTANSI (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v10i2.10397

Abstract

This research aims to determine the influence of auditor experience, skepticism, intuition, audit risk, and forensic expertise on fraud detection at Public Accounting Firms in Bandung City. This research is a type of quantitative research. The sampling technique was carried out using purposive sampling technique. So the samples obtained were 11 public accounting offices in Bandung City. The data collection technique used was a questionnaire distribution. The data analysis technique used in this research is multiple linear regression analysis with the SPSS 24 software tool. The results of this research show that auditor experience, skepticism, audit risk and forensic expertise influence fraud detection while intuition has no influence on fraud detection. and simultaneously the auditor's experience, skepticism, intuition, audit risk, and forensic expertise influence fraud detection.Keywords: auditor's experience, skepticism, intuition, audit risk, forensic expertise, and fraud detection.
FAKTOR INTERNAL DAN EKSTERNAL YANG MEMENGARUHI KREDIT MACET DI BANK UMUM KONVENSIONAL Nisa, Khanifatun; Pramono, Nugroho Heri
Jurnal Riset Keuangan dan Akuntansi Vol. 10 No. 2 (2024): JURNAL RISET KEUANGAN DAN AKUNTANSI (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v10i2.10398

Abstract

This study aims to determine the effect of internal and external bank factors on Non Performing Loan at conventional commercial banks. This research data is secondary data sourced from annual reports that have been published on the Indonesia Stock Exchange (IDX). The population in this study includes conventional commercial banks listed on the Indonesia Stock Exchange (IDX) in 2020 – 2022. Sampling using purposive sampling method so that 42 banks were obtained. The data analysis method in this research is multiple linear regression analysis using the help of SPSS version 25 software. Based on the results of the study, it shows that CAR and Gross Domestic Product have a negative effect on NPLs. While LAR, company size, and interest rates have no effect on NPLs. Keywords: non performing loan; internal factors; and external factors
DETERMINAN KECENDERUNGAN KECURANGAN AKUNTANSI DI KOPERASI DALAM PERSPEKTIF FRAUD HEXAGON Manihuruk, Bunga Sinta Mariani; Nurhayati, Enung; Salta, Salta
Jurnal Riset Keuangan dan Akuntansi Vol. 10 No. 2 (2024): JURNAL RISET KEUANGAN DAN AKUNTANSI (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v10i2.10399

Abstract

The purpose of this study is to analyze the influence of financial pressure, leadership style, effectiveness of internal control, organizational culture, position, and collusion on the tendency of accounting fraud. The population in this study were the administrators of savings and loan service cooperative units in Kuningan Regency, totaling 165 administrators. The sample in this research was 120 cooperatives administrators. The data analysis technique in this research uses Partial Least Square- Structural Equation Modeling (PLS SEM). The results of this research indicate that financial pressure, position, and collusion have a significant positive effect on the tendency of accounting fraud. Meanwhile, leadership, organizational culture and the effectiveness of internal control have a negative effect significant on the tendency of accounting fraud. Keywords: Financial Pressure, Organizational Culture, Position, Collusion, Leadership, Effectiveness of Internal Control, Tendency of Accounting Fraud.
THE IMPACT OF AUDIT COMMITTEE CHARACTERISTICS ON THE SHARE HOLDER VALUE CREATION: EVIDENCE FROM INDONESIA Maghriby, Bimbim; Ramdani, Dani; Muslim, Ade Imam
Jurnal Riset Keuangan dan Akuntansi Vol. 10 No. 2 (2024): JURNAL RISET KEUANGAN DAN AKUNTANSI (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v10i2.10400

Abstract

This research seeks to investigate the characteristics of company performance audit committees and their impact on company value. We conducted an analysis of family companies in Indonesia, especially family companies that are over 20 years old. We analyzed the data we collected using multiple regression. The research results provide quite strong empirical evidence that the frequency of audit committee meetings and the company's financial performance have positive significance in increasing shareholder value. This research provides implications for family companies, especially for maintaining good financial performance and maintaining the independence of the audit committee through the involvement of external audit committee members. It is hoped that the selected audit committee will not come from the family or have any family affiliation with the companyKeywords: audit committee characteristics, financial performance, shareholder value.

Page 15 of 18 | Total Record : 174

 13   14   15   16   17 

Filter by Year

2015 2025


Reset
Filter By Issues
All Issue Vol. 11 No. 1 (2025): JURNAL RISET KEUANGAN DAN AKUNTANSI (JRKA) Vol. 10 No. 2 (2024): JURNAL RISET KEUANGAN DAN AKUNTANSI (JRKA) Vol. 10 No. 1 (2024): Jurnal Riset Keuangan dan Akuntansi (JRKA) Vol. 9 No. 2 (2023): JURNAL RISET KEUANGAN DAN AKUNTANSI (JRKA) Vol 9, No 1 (2023): JURNAL RISET KEUANGAN DAN AKUNTANSI (JRKA) Vol 8, No 2 (2022): JURNAL RISET KEUANGAN DAN AKUNTANSI (JRKA) Vol 8, No 1 (2022): JURNAL RISET KEUANGAN DAN AKUNTANSI (JRKA) Vol 7, No 2 (2021): Jurnal Riset Keuangan Dan Akuntansi (JRKA) Vol 7, No 1 (2021): Jurnal Riset Keuangan dan Akuntansi (JRKA) Vol 6, No 2 (2020): Jurnal Riset Keuangan Dan Akuntansi (JRKA) Vol 6, No 1 (2020): Jurnal Riset Keuangan dan Akuntansi (JRKA) Vol 5, No 2 (2019): Jurnal Riset Keuangan dan Akuntansi (JRKA) Vol 5, No 1 (2019): Jurnal Riset Keuangan dan Akuntansi (JRKA) Vol 4, No 2 (2018): Jurnal Riset Keuangan dan Akuntansi (JRKA) Vol 4, No 1 (2018): Jurnal Riset Keuangan dan Akuntansi (JRKA) Vol 3, No 2 (2017): Jurnal Riset Keuangan dan Akuntansi (JRKA) Vol 3, No 1 (2017): Jurnal Riset Keuangan dan Akuntansi (JRKA) Vol 2, No 2 (2016): Jurnal Riset Keuangan dan Akuntansi (JRKA) Vol 2, No 1 (2016): Jurnal Riset Keuangan Dan Akuntansi (JRKA) Vol 1, No 02 (2015): Jurnal Riset Keuangan Dan Akuntansi (JRKA) Vol 1, No 01 (2015): Jurnal Riset Keuangan Dan Akuntansi (JRKA) More Issue