cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota bekasi,
Jawa barat
INDONESIA
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 401 Documents
 36   37   38   39   40 
The Effects of Audit Committee Characteristics on Financial Distress in Banking Sector Companies Listing in Indonesia Stock Exchange 2018-2020 Farah Aghniya ‘Ilmi; Nasyiah Hasanah Purnomowati
JRAK: Journal of Accounting Research and Computerized Accounting Vol 14 No 2 (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.v14i2.4621

Abstract

This study aims to examine the effect of characteristics of the audit committee on financial distress. The source of data in this research is obtained from reports annual banking companies listed on the Indonesian Directory Exchange (IDX) during the period 2018-2020. Based on the purposive sampling method, the number of sample in this research is 38 samples of companies. The springate method is used to calculate financial distress in this research. Hypothesis testing in research this method uses multiple linear regression analysis with the EViews 9 program. The findings in this research are that the frequency of audit committee meetings affects financial distress, but shows that the size of the audit committee, the educational background of the audit committee and the gender diversity of the audit committee do not affect the financial distress.
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
Hubungan Perencanaan Pajak dan Pengungkapan Pajak pada Perusahaan Terbuka di BEI Kennardi Tanujaya; Catherine Catherine
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.v14i1.5818

Abstract

This study aims to determine the impact of tax planning on tax disclosure. The approach used in this study is a quantitative approach using data on the financial statements of non-financial companies listed on the Indonesia Stock Exchange from 2017 to 2021. The results showed that tax planning had a significant negative effect on tax disclosure. This shows that the tax planning of the company is not comparable with the disclosures made by the company which results in reduced transparency of reports in a company. That way, the more aggressive tax planning will reduce tax disclosure in the company's financial statements.
Pengaruh Penerapan Insentif Pajak, Tax Literacy Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak UMKM Nurma Risa; Ghahara Diandra Bilqis; Neneng Lasmita Susanti
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.v14i1.5842

Abstract

This study aims to determine the effect of Tax Incentives, Tax Literacy and Tax Sanctions on MSME Taxpayer Compliance in the Bekasi City area. The number of samples used in this study were 118 respondents. The sample in this study used an accidental sampling technique which was carried out using a questionnaire distributed to respondents via google form. The results of the study found that tax literacy had a positive effect on MSME taxpayer compliance, while tax incentives and tax sanctions had no effect on MSME taxpayer compliance.
Revaluasi Aset Pada Perusahaan Perbankan Indonesia Amir Hamzah; Lia Dwi Martika; Indriyani Indriyani
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.v14i1.5861

Abstract

The purpose of this study was to determine the effect of Debt Contracts, Political Factors, and Information Asymmetry on Asset Revaluation. The research method used in this research is descriptive and verification methods. The population of this research is banking as many as 110 companies registered with the Financial Services Authority in 2018-2022. The method of determining the sample in this study used a purposive sampling method of 30 companies registered with the Financial Services Authority in 2018-2022. The analysis technique applied in this research is logistic regression analysis. The test results show that the Debt Contract, Political Factor, and Information Asymmetry simultaneously has a significant effect on Asset Revaluation. Leverage, Liquidity, Operating Cash Flow, Company Size, and Fixed Asset Intensity partially has a positive effect on asset revaluation.
Pengaruh Financial Target, Ineffective Monitoring, Dan Financial Distress Terhadap Fraud Of Financial Reports Luthfi Miftahul Putri; Yuha Nadhirah Qintharah
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.v14i1.6924

Abstract

The purpose of this research is to find out the impact of financial financial monitoring, ineffective monitoring and financial distress on fraudulent financial statements directed at companies in industries the property, real estate and construction building in the audit period 2019-2021. Using purposive sampling in the method sampling to obtain a sample of 56 companies. This research used regression analysis panel data of software Eviews version 10. According on this output, that show results financial goals have a significant positive effect on fraudulent financial statements, while ineffective monitoring and financial distress have a significant negative effect impact on fraud reports.
Pengaruh Kinerja Lingkungan Dan Kinerja Keuangan Terhadap Nilai Perusahaan: (STUDI EMPIRIS PADA PERUSAHAAN CONSUMER NON-CYCLICALS YANG TERDAFTAR PADA BURSA EFEK INDONESIA) Vianty Adella Santo; Laura Silvany Hivianto
JRAK: Journal of Accounting Research and Computerized Accounting Vol 14 No 2 (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.v14i2.6973

Abstract

Company value is a form of maximum corporate goals through increasing the prosperity of investors. The company value is seen from the price of the stock where the higher the value of the stock, the higher the value of the company. The company value is also known as one of factor for investors in making investments. Therefore, company management must pay attention to the company's value. This research aims to examine the influence of environmental performance and financial performance on firm value. The population in this study is consumer non-cyclicals companies listed on the Indonesia Stock Exchange from 2018 to 2021. Environmental performance is measured by the PROPER rating and financial performance is measured by ROA and DAR. The data obtained are secondary data using purposive sampling method, with a total of 83 observations. This research uses SPSS 25 program with multiple regression statistical analysis model. The results show that environmental performance has a negative effect on firm value. ROA and DAR have a positive effect on firm value.
Pengaruh Volatilitas Penjualan, Volatilitas Arus Kas dan Tingkat Utang Terhadap Persistensi Laba Wendy Salim Saputra; Phebyana Margaretha
JRAK: Journal of Accounting Research and Computerized Accounting Vol 14 No 2 (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.v14i2.7062

Abstract

Profit is a very important role as an indicator of the company's performance evaluation. Profit information will be useless if it is not of good quality, the more a company can produce quality profit information, the more it will reflect the sustainability, financial condition, and performance of the company in the future. Quality earnings are profits that contain a predictive value, which is one aspect of relevance in fundamental quality, which is the ability of accounting information to be used as a basis for predicting future figures. The level of persistence of earnings can describe the effect of the current year's earnings on future profits, the basis of the calculation is core earnings so that the profits presented in the report are profits that are relevant to the company's routine operational processes and are not the result of transitory items or extraordinary income items. Earnings persistence can also describe how much income the company can maintain to get in each operational period. The higher persistence of earnings, the better the company is at maintaining its income level. The purpose of this study was to obtain empirical evidence regarding the effect of sales volatility, cash flow volatility, and debt levels on earnings persistence. This research will then use multiple regression analysis which begins with descriptive statistical testing, classical assumption testing, and hypothesis testing. Data testing is assisted by using the SPSS program. The results of the T-test showed that the earnings persistence was not affected by the sales volatility variable in a negative direction, the cash flow volatility variable had a positive but not significant effect on earnings persistence, and the level of debt had a positive but not significant effect on earnings persistence.

Page 38 of 41 | Total Record : 401

 36   37   38   39   40 

Filter by Year

2010 2026


Reset
Filter By Issues
All Issue Vol 17 No 1 (2026): JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi (JRAK Vol 16 No 2 (2025): JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi Vol 16 No 1 (2025): JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi Vol 15 No 2 (2024): JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi Vol 15 No 1 (2024): JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi Vol 14 No 2 (2023): JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi Vol 14 No 1 (2023): JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi Vol 13 No 2 (2022): JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi Vol 13 No 1 (2022): Jurnal Riset Akuntansi & Komputerisasi Akuntansi Vol 12 No 2 (2021): JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Vol 12 No 1 (2021): JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Vol 11 No 2 (2020): JRAK: Jurnal RIset Akuntansi dan Komputerisasi Akuntansi Vol 11 No 1 (2020): JRAK: Jurnal RIset Akuntansi dan Komputerisasi Akuntansi Vol 10 No 2 (2019): JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Vol 10 No 1 (2019): JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Vol 9 No 2 (2018): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi Vol 9 No 1 (2018): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi Vol 8 No 2 (2017): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi Vol 8 No 1 (2017): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi Vol 7 No 2 (2016): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi Vol 7 No 1 (2016): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi Vol 6 No 2 (2015): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi Vol 6 No 1 (2015): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi Vol 5 No 2 (2014): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi Vol 5 No 1 (2014): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi Vol 4 No 2 (2013): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi Vol 4 No 1 (2013): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi Vol 3 No 2 (2012): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi Vol 3 No 1 (2012): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi Vol 2 No 2 (2011): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi Vol 2 No 1 (2011): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi Vol 1 No 2 (2010): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi Vol 1 No 1 (2010): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi More Issue