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JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi
Published by Universitas Islam 45 Bekasi
ISSN : 25812343     EISSN : 20864264     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
JRAK is a peer review journal published twice a year (February and Augst) by Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Islamic University of 45 (UNISMA). JRAK addresses the broad area of Financial Accounting, Public Accounting, Syariah Accounting, computerization accounting and Tax Acoounting, and Auditing.
Arjuna Subject : -
Articles 208 Documents
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Pengaruh Rasio Keuangan Dan Good Corporate Governance Terhadap Risiko Pembiayaan Pada Bank Syariah Nursaidah ,; Sugiyarti Fatma Laela
JRAK: Journal of Accounting Research and Computerized Accounting Vol 13 No 2 (2022): JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v13i2.4475

Abstract

The purpose of this study is to examine the impact of financial ratios and good corporate governance on financing risk in Islamic banks. This study uses data from Islamic banks recorded in the Indonesian Financial Services Authority in 2012-2016. This study applies panel data regression method. The results found that the Board of Commissioners' independence has a negative effect on financing risk. In addition, financing to deposit ratio and operating expenses to operating income ratio have a positive effect on financing risk. While capital adequacy and effectiveness of audit committee do not affect financing risk.
Mediating Role of Corporate Governance on the Effect of Earnings Management and Financial Risk on Firm Value Defriko Gusma Putra; Yodi Pratama; Indra Mulia Pratama; Nisha Selvia
JRAK: Journal of Accounting Research and Computerized Accounting Vol 13 No 2 (2022): JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v13i2.4478

Abstract

This study is to determine the effect of earnings management with discretionary accruals indicators and financial risk with debt to equity ratio (DER) indicators on firm value with price earning ratio (PER) indicators with corporate governance as a mediating variable with managerial ownership and institutional ownership indicators. The research method is quantitative with the object of research being the Property and Real Estate sub-sector companies listed on the Indonesia Stock Exchange (IDX) during 2015-2017 with all out observations of 87 information. The test results show that earnings management variables have a negative and significant effect on firm value. The financial risk variable has a negative and significant effect on firm value. The corporate governance variable has a positive and significant effect on firm value. The effect of earnings management on firm value has a negative effect on corporate governance as a mediating variable. This shows that corporate governance can reduce earnings management actions. The effect of financial risk on firm value has a negative effect by the company's administration as a mediating variable. This shows that corporate governance can reduce financial risk. The results of this study provide a theoretical contribution that supports agency theory and corporate governance, which in turn makes a practical contribution to the implementation of good corporate governance in companies.
Perbandingan Rasio Keuangan dan Risiko Kebangkrutan Sebelum dan Sesudah Pandemi Pada Healthcare Firms di Bursa Efek Indonesia Clara Valencia; Yuliyani ,; Lu'lu'ul Jannah
JRAK: Journal of Accounting Research and Computerized Accounting Vol 13 No 2 (2022): JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v13i2.4557

Abstract

The country of Indonesia experienced the Covid-19 pandemic in 2020. This condition has an impact on many sectors, one of which is the health sector. This study examines the Healthcare companies on the Indonesia Stock Exchange. This study aims to determine the comparison of financial ratios and bankruptcy risk experienced by Healthcare companies before and after the pandemic. The sample companies are 21 Healthcare companies on the IDX. The variables used are the liquidity ratio proxied by the Current Ratio (CR); leverage ratio proxied by Debt to Assets Ratio (DR); activity ratio proxied by Fixed Assets Turnover Ratio (FATO); profitability ratio proxied by Gross Profit Margin (GPM) and bankruptcy risk as proxied by Altman Z-Score. Paired Sample T-test is an analytical technique used to see the condition of the data with a norm distribution and the Wilcoxon Sign Rank Test for data that is not normally distributed. The results of this study explain that all the variables studied have no differences before and after the pandemic. Of the 21 samples of Healthcare companies on the IDX between 2019-2020, there were two companies in the red zone (bankruptcy) and one company in the vulnerable (grey zone). So it can be concluded that on average, Healthcare companies on the IDX have not experienced a decline or have difficulty maintaining their companies
Tax Avoidance: Analisis Earnings Mangement dan Capital Intensity dimoderasi Sales Growth Ratna Hindria Dyah Pita Sari; Ahmad Rifaldi
JRAK: Journal of Accounting Research and Computerized Accounting Vol 13 No 2 (2022): JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v13i2.4578

Abstract

Abstract This research is motivated by a decrease in the realization of taxes received in Indonesia in the 2017-2019 period. The decrease in tax realization is indicated by the existence of tax avoidance actions carried out by companies, especially in manufacturing companies that have been listed on the Indonesia Stock Exchange by adding fixed assets and earnings management, so that it can be formulated that how the influence of earnings management and capital intensity on tax avoidance is moderated by sales growth. This study aims to examine the effect of earnings management and capital intensity on tax avoidance with sales growth as a moderating variable. This study uses a sample, namely manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2019 period. The sampling technique used in this study, namely the purposive sampling method with the acquisition of a sampling of 123 samples. The data analysis technique used in this study uses multiple regression analysis and moderation regression analysis with results showing that earnings management and capital intensity have a significant effect on tax avoidance. Meanwhile, sales growth cannot moderate earnings management and capital intensity on tax avoidance. Kata Kunci :
Penerapan Konsep Divergence pada Indikator Momentum MACD T. Syifa Fadrizha Nanda
JRAK: Journal of Accounting Research and Computerized Accounting Vol 13 No 2 (2022): JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v13i2.4579

Abstract

Technical analysis was designed to provide historical information on price movements and serves as a tool for both investors and traders to capture ​​price movements in a market in order to forecast the possibilities of what might happen in the future. This study aims to test the performance of the momentum indicator (MACD) on identifying changes in market trends, by applying the concept of divergence between price movements and momentum indicator developments. This study is an applied research on the concept of divergence using a quantitative approach. Cross-sectional data from market movements (IDX) and indicators movements on the MACD oscillator during 2014-2021 (8 years) on daily time frame were used in this study. Observations on indicator movements and price movements are performed to detect divergence generated by MACD line and histogram using 26, 12, and 9 MACD parameters. Tradingview charting platform was used as a tools to analysis. This study prove that the divergence signal on MACD oscillators can be relied on to detect changes in the strength of the price movement trends. Furthermore, this study concludes that this signal can be used as an early warning signal to anticipate changes in trends. Keywords: Divergence; Momentum Indicator; MACD; Technical Analysis.
Pengaruh Pengetahuan Auditor, Pengalaman Auditor, Kompleksitas Tugas, Locus Of Control, Tekanan Ketaatan Dan Senioritas Auditor Terhadap Audit Judgment Linda Ayu Lestari; Hadi Mahmudah; Neneng Lasmita Susanti
JRAK: Journal of Accounting Research and Computerized Accounting Vol 13 No 2 (2022): JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v13i2.4597

Abstract

This study aims to determine the effect of auditor knowledge, auditor experience, task complexity, locus of control, obedience pressure and auditor seniority on audit judgment. The method used is descriptive quantitative. The data used is the data of auditors who work at Public Accounting Firms (PAC) in Bekasi and Jakarta. The technique of using data is by distributing questionnaires. The data was processed using SPSS version 25. The results showed that the auditor’s knowledge had an effect on audit judgment. Meanwhile, auditor experience, audit complexity, locus of control, obedience pressure and auditor seniority have no effect on audit judgment. Keyword: Audit Judgment, Auditor Knowledge, Auditor Experience, Task Complexity, Locus Of Control, Obedience Pressure and Auditor Seniority.
Pengaruh Kepemilikan Kas, Rasio Pengungkit Dan Margin Laba Bersih Terhadap Perataan Laba Laysa Khamislihi; Annafi Indra Tama
JRAK: Journal of Accounting Research and Computerized Accounting Vol 14 No 1 (2023): JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v14i1.4563

Abstract

The purpose of this study is to test the effect of cash holdings, leverage ratios and net profit margins with income smoothing. This study uses statistical methods with the type of research that is quantitative. The sampling method in this study is purposive sampling with data sources from the consolidated reports of companies that are included in the manufacturing group in the consumer goods industry. The research period used is from 2017 to 2019. The number of samples used in each period is 24 company samples, so 72 samples are obtained throughout the period in this study. Data analysis was carried out using a logistic regression analysis model and processed with SPSS (Statistical Product and Service Solution) software version 25. The results of this study indicate that Cash Ownership, Leverage Ratio and net profit margin have no effect on Income Smoothing.
Kinerja Modal Intelektual Industri Perbankan Di Indonesia: Apakah Corporate Governance Berpengaruh? Isna Putri Rahmawati; Andi Asrihapsari; Vidia Ayu Satyanovi; Nasyi'ah Hasanah Purnomowati
JRAK: Journal of Accounting Research and Computerized Accounting Vol 14 No 1 (2023): JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v14i1.5799

Abstract

The purpose of this study is to provide empirical evidence regarding the effect of corporate governance (CG) practices on the performance of a company's intellectual capital. CG practices studied are the proportion of independent commissioners, the number of commissioners, and the number of audit committees. The dependent variable in this study is the performance of intellectual capital as measured by Value Added Intellectual Capital (VAIC). The sample for this research is banking companies listed on the Indonesia Stock Exchange in 2015-2021 with a total of 248 observations. The results of this study are independent commissioners can improve the performance of intellectual capital. However, the board of commissioners and the audit committee do not affect intellectual capital performance.
The Pengaruh Faktor-Faktor Fraud Triangle Terhadap Financial Statement Fraud Pada Perusahaan BUMN Yang Terdaftar Pada Bursa Efek Indonesia Satria Fathi Alauddin; Ahalik Ahalik
JRAK: Journal of Accounting Research and Computerized Accounting Vol 14 No 1 (2023): JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v14i1.5811

Abstract

The purpose of this study is to examine the effect of the fraud triangle on financial statement fraud using the calculation Beneish m-score on BUMN Companies listen on the Indonesian Stock Exchange (IDX) in 2018- 2019. The fraud triangle consist of pressure, opportunity, and rationalization. In this study, the sample was selected using a purposive sampling technique to get as many 17 BUMN companies in 2018-2019. The analysis technique used in this research is panel data regression. The result of this study examine that the fraud triangle has significant simultaneous effect on financial statement fraud. while partially the result examine pressure has a significant positive effect on financial statement fraud. opportunity partially examine no significant effect on financial statement fraud and rationalization partially examine significant positive effect on financial statement fraud.
Penentu Harga Saham: Analisis Perbandingan Sebelum dan Sesudah Restrukturisasi Hutang Perusahaan Elok Lailia Kumala; Supami Wahyu Setiyowati; Susmita Dian Indraswari
JRAK: Journal of Accounting Research and Computerized Accounting Vol 14 No 1 (2023): JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v14i1.5812

Abstract

This study aims to determine the effect of liquidity, leverage, profitability on stock prices before and after debt restructuring in non-financial companies IDX-IC listed on the Indonesia Stock Exchange. This research uses quantitative research methods. The population used in this study is a sectoral non-financial company IDX-IC listed on the Indonesia Stock Exchange with a 6-year observation year, namely 2016-2021. The research sample is a company that has carried out debt restructuring from 2017 to 2020, namely 30 companies selected by purposive sampling. Data collection techniques use secondary data. Data analysis techniques use Partial Least Square (PLS), and Partial Least Square-Multi Group Analysis (PLS-MGA) to see the difference in effect between before and after debt restructuring. The results showed that liquidity has a positive and significant effect on stock prices, leverage has no significant effect on stock prices, and profitability has no significant effect on stock prices. The results also show that there is no significant difference in the effect of the independent variables used in the study on stock prices before and after debt restructuring. Keywords: likuidity, leverage, profitability, stock prices, debt restructuring

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