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Dendi Purnama
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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
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EKSPLORASI FAKTOR PENENTU TINGKAT AGRESIVITAS PAJAK DALAM PERSPEKTIF TEORI KEUANGAN Samiati, Tita; Rahmawati, Teti; Nurhayati, Neni; Maryami, Mimi
Jurnal Riset Keuangan dan Akuntansi Vol. 10 No. 1 (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.v10i1.9720

Abstract

The purpose of this study is to analyze the factors affecting tax aggressiveness. The research method used is the descriptive verification method. The population in this study is manufacturing companies in various industrial sectors as many as 51 companies listed on the Indonesia Stock Exchange in 2016-2020. The sample used is the annual financial statements of companies in various industrial sectors as many as 34 companies using purposive sampling techniques. The analysis technique used in this study is panel data analysis technique. Profitability has a positive and significant effect on tax aggressiveness, liquidity has a positive and significant effect on tax aggressiveness, leverage has a negative and significant effect on tax aggressiveness Keywords: Tax Aggressiveness, Leverage Ratio, Liquidity Ratio, Profitability Ratio
PENGARUH PRAKTIK PEMBUKUAN DAN PENGETAHUAN AKUNTANSI TERHADAP KINERJA KEUANGAN DENGAN KETERAMPILAN AKUNTANSI PEMILIK SEBAGAI VARIABEL MODERASI Hamzah, Amir; Rochmanisari, Fitria; Andini, Anita Putri; Ningrum, Malinda
Jurnal Riset Keuangan dan Akuntansi Vol. 10 No. 1 (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.v10i1.9721

Abstract

This study aims to analyze the impact of bookkeeping practices and accounting knowledge on financial performance with the owner's accounting skills as a moderating variable, using a case study on SMEs in Kuningan Regency. This research adopts descriptive and verificative methods. The subjects of this study are SMEs in Kuningan Regency, employing random sampling techniques, with a sample size of 154 SMEs. The data source used is primary data, obtained directly from respondents through questionnaires measured using a Likert scale. Data analysis techniques are performed using Structural Equation Modelling (SEM) based on Partial Least Squares (PLS).The results of the study indicate that: (1) Bookkeeping practices do not have a significant impact on financial performance; (2) Accounting knowledge has a significant impact on financial performance; (3) The owner's accounting skills also have a significant impact on financial performance; (4) The owner's accounting skills do not moderate the impact of bookkeeping practices on financial performance; and (5) The owner's accounting skills moderate the impact of accounting knowledge on financial performance. These results provide important insights for SMEs in improving their financial performance through enhancing accounting knowledge and skills. Keywords: Bookkeeping Practices, Accounting Knowledge, Owner's Accounting Skills, Financial Performance, SMEs
PENGARUH ROA, CR, TATO, DER, DAN ROE TERHADAP RETURN SAHAM PERUSAHAAN SEKTOR TRANSPORTASI DAN LOGISTIK YANG TERDAFTAR DI BEI TAHUN 2019-2022 Fachrurrozi, Muhammad Faizal Putra; Ma’sumah, Siti; Rossana, Laila
Jurnal Riset Keuangan dan Akuntansi Vol. 10 No. 1 (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.v10i1.9845

Abstract

This study which aims to determine the analyzing of the partial and simultaneous influence of the Return On Asset (ROA), Current Ratio (CR), Total Asset Turnover (TATO), Debt to Equity Ratio (DER), and Return On Equity (ROE) variables on stock returns in transportation and logistics sector companies listed on the BEI for the 2019-2022 period. This study uses quantitative methods with secondary data collection techniques collected by data documentation methods. Based on the results of the analysis and discussion that can be taken from this research is that partially the variables ROA, CR, TATO, DER and ROE have no significant effect on stock returns in transportation and logistics sector companies listed on the BEI for the 2019-2022 period. Simultaneously ROA, CR, TATO, DER and ROE have no significant effect on stock returns in transportation and logistics sector companies listed on the Indonesia Stock Exchange for the 2019-2022 period. Keywords: ROA, CR, TATO, DER, ROE and Stock Return
PENGARUH STRUKTUR MODAL, PERPUTARAN MODAL KERJA, DAN PERTUMBUHAN PENJUALAN TERHADAP NILAI PERUSAHAAN Maulana, Yasir; Wijayanti, Tri; Arraniri, Iqbal
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.v9i2.9872

Abstract

The aim of this research is to determine the effect of capital structure, working capital turnover and sales growth on company value in food and beverage sub-sector companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The method used in this research is descriptive and verification methods. The population in this study was 82 companies. The technique used in sampling was purposive sampling technique, resulting in 47 samples with 235 financial report observation data for the 2018-2022 period. The data analysis technique used is panel data regression and hypothesis testing is carried out using the t test and F test. The results of the research show that partially capital structure has an effect on company value, while working capital turnover and sales growth have no effect on company value. Then, simultaneously, capital structure, working capital turnover and sales growth have a positive and significant effect on company value. Keywords: Capital Structure, Working Capital Turnover, Sales Growth, Company Value

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