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INDONESIA
PRIVE: Jurnal Riset Akuntansi dan Keuangan
Published by Universitas Islam Majapahit
ISSN : 26157314     EISSN : 26157306     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : -
Articles 162 Documents
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Apakah Kinerja Lingkungan Memoderasi Pengaruh Biaya Lingkungan Terhadap Pengungkapan Informasi Lingkungan? Rahandhika Ivan Adyaksana; Baniady Gennody Pronosokodewo; Zidni Husnia Fachrunisa
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 5 No. 1 (2022): Maret
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/prive.v5i1.1765

Abstract

Companies with environmental costs that are efficient and have good environmental performance can provide trade-offs on a sustainable supply chain that have a positive impact on the environmental information disclosure. This study examines the extent to which environmental performance moderate environmental costs in explaining the disclosure of general environmental information. This research was conducted to determine the role of environmental performance in moderating the effect of environmental costs allocated by the company on the environmental information disclosure. The population of this study is all manufacturing companies listed on the Indonesia Stock Exchange (IDX) since 2015-2019. Data processing for testing research hypotheses was carried out using WarpPLS software. The result of this research is that environmental costs have a positive effect on the environmental information disclosure. Companies that allocate environmental costs will disclose environmental information as a form of realization of the costs that have been incurred. Environmental information disclosure can also be used as a benchmark for the successful implementation of activities carried out by the company in an effort to prevent and overcome environmental damage. However, environmental performance does not moderate the effect of environmental costs on the environmental information disclosure. Environmental performance measurement in PROPER has not paid attention to aspects of environmental costs incurred and environmental information disclosure.
PENGARUH KINERJA KEUANGAN PEMERINTAH DAERAH TERHADAP PEMBERIAN OPINI BPK Pemerintah Provinsi/Kota/Daerah di Pulau Jawa Rani Eka Diansari; Asti Wulandari; Dekeng Setyo Budiarto
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 5 No. 1 (2022): Maret
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/prive.v5i1.1797

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh antara kinerja dari keuangan pemerintah daerah yang diproksikan dengan menggunakan rasio keuangan, terhadap akuntabilitas informasi keuangan pemda dengan pemberian opini BPK. Penelitian ini menggunakan populasi pemerintah provinsi/kota/kabupaten di Pulau Jawa dengan periode penelitian antara tahun 2016-2020. Riset ini memakai metode purposive sampling dengan total sampel sebanyak 200 data pengamatan dari 40 pemerintahan daerah di Pulau Jawa yang dianalisis menggunakan analisis regresi logistik ordinal. Hasil penelitian ini menunjukan jika rasio kemandirian keuangan daerah dan efektivitas pendapatan asli daerah berpengaruh terhadap pemberian opini BPK, sedangkan rasio efisiensi belanja modal, rasio Ketergantungan Keuangan Daerah, dan derajat desentralisasi tidak berpengaruh terhadap pemberian opini BPK.
Perspektif Mahasiswa Akuntansi Mengenai Faktor Yang Mempengaruhi Minat Dalam Pemilihan Karir Sebagai Akuntan Publik Anandita; Adilla Putri Hardiyanto; Ningrum Pramudiati
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 5 No. 1 (2022): Maret
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/prive.v5i1.1798

Abstract

This study aims to examine social values, professional training, work environment, and level of religiosity on the interest of accounting students based on their perspective in choosing a career as a public accountant. Based on previous research, it still shows inconsistent results, so researchers are interested in re-examining it by adding a new variable that has never been studied before, namely the level of religiosity variable. The method used is a survey using a questionnaire. The technique of determining the sample is using purposive sampling. Multiple linear analysis technique using SPSS version 25. The sample of this research is 105 accounting students from PGRI Yogyakarta University or Yogyakarta State University. This study shows that social values, professional training, work environment, and level of religiosity have a positive effect on the interest of accounting students in choosing a career as a public accountant.
Pengaruh Profitabilitas, Likuiditas, Leverage Dan Ukuran Perusahaan Terhadap Financial Distress Astri Fitria; Nenny Syahrenny
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 5 No. 1 (2022): Maret
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/prive.v5i1.1804

Abstract

This research aimed to observe the manufacturing company listed on Indonesia Stock Exchange (IDX) in the 2014-2020 periods, to predict the company which had financial distress with several variables which were profitability, liquidity, leverage, firm size and financial distress. Based on the purposive sampling it obtained 13 companies by criteria i.e. 91 samples. Furthermore, this research used secondary data which was obtained from the official website of the Indonesia Stock Exchange (IDX) i.e. www.idx.co.id. Moreover, this research used logistic regressions analysis with data processing application program SPSS (Statistical Package Social Sciences) 25 version. The result of this research indicated that: (1) the profitability variable measured by return on equity had a negative effect on the financial distress, (2) the liquidity variable measured by the current ratio did not have any effect on the financial distress, (3) the leverage variable measured by debt to asset had a positive effect on the financial distress, (4) the firm size variable measured by log total did not have any effect on financial distress.
Pengaruh Current Ratio (Cr), Total Asset Turnover (Tato) Dan Return On Equity (Roe) Terhadap Laba Pada Pt. Nusantara Medika Utama Mojokerto Periode Tahun 2021-2025 Hesti Dwi Puspita Sari; Nurdiana Fitri Isnaini; Marisha Khanida
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 5 No. 1 (2022): Maret
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/prive.v5i1.1805

Abstract

The purpose of this study is to examine and analyze the influence of the Current Ratio (Liquidity), Total Asset Turnover (Profitability), and Return on Equity (Profitability) on Profit PT. Nusantara Medika Utama Period 2016-2020. This study uses historical data from the financial statements of PT. Nusantara Medika Utama Period 2026-2020. The data analysis method used is multiple linear regression model with SPSS20 software tools. With the results of the Current ratio and Total Asset Turnover have a significant effect on profit, but Return on Equity has no significant effect on profit.
Pengaruh Pengungkapan Corporate Social Responsibility, Good Corporate Governance, dan Kinerja Keuangan Terhadap Nilai Perusahaan (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di BEI Periode 2017-2019) Nadya Eka Sri Mukhita; Tatas Ridho Nugroho; Nur Nur Ainiyah
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 5 No. 1 (2022): Maret
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/prive.v5i1.1806

Abstract

Disclosure of Corporate Social Responcibility and implementation of Good Corporte Governance are needed by companies to improv financial performance. High financial performance has a good effect on the value of the company. The company must be able to increace the value of its company so that investors believe and invest in the company. This research aims to find out the effect of corporate social responsibility disclosure, good corporate governance, and financial performance on the value of the company. The data used in this study was otained from the data of the annual report of mining companie listed on the Indonesia Stock Exchange for the period 2017-2019. The sampling method used is purposiv sampling. The number of samples used in the study was as many as 20 companies. The technical data analysis used is partial least square analysis. The results of this study show that the corporate social responsibility variable had no effect on the company's value, good corporate governance had no efect on the company's value, and financial performance had no effect on the company's value.
Determinan Manajemen Laba Yang Dipengaruhi oleh Mekanisme Good Corporate Governance Pada Perusahaan Subsektor Transportasi Periode 2017-2019 Rina Putri Leksono; Hari Setiono; Muhammad Bahril Ilmiddaviq
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 5 No. 1 (2022): Maret
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/prive.v5i1.1807

Abstract

Transportation sector plays an important role in improving Indonesia's economy. But there is company transportation in Indonesia do earnings management. Implementing good corporate governance would be very helpful in minimize it. This purpose’s study to determine the effect of GCG proxied by board of directors, independent commissioners, institutional ownership and foreign ownership of earnings management using discretionary accruals. The population is transportation subsector companies listed on IDX period 2017-2019. Samples amounted 15 companies obtained with purposive sampling technique. Quantitative research methods used with descriptive analysis, multiple regression, classical assumption and hypothesis test as data analysis. Results of this study, board of directors (0.799), independent commissioners (0.507) and foreign ownership (0.321) partially have no effect on earnings management (>0.05) while institutional ownership has significant effect on earnings management (0.025<0.05). Simultaneously all of these variables have no effect on earnings management (0.184>0.05). Company is expected to be more optimal in implementing GCG and closely monitor management so it can minimize earnings management.
Determinan Pemilihan Karir Menjadi Akuntan Publik Anandita Zulia Putri; Dwi Wastuti; Zidni Husnia Fachrunnisa
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 6 No. 1 (2023): Maret
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/prive.v6i1.2492

Abstract

The purpose of this study is to see how financial rewards/salaries, professional training, social values, work environment, and labor market considerations affect the choice of a career as a public accountant. Purposive sampling was used as a sample in this study. 52 auditors from the Yogyakarta Special Region Public Accounting Firm were used in this study. The analysis of this research uses the linear regression analysis technique. The findings of this study show how social values, work environment, professional training, financial rewards/salaries, and labor market factors influence the decision to pursue a career as a public accountant.
Akuntabilitas Pengelolaan Dana Desa Kabupaten Bantul M Sulkhanul Umam; Vidya Vitta Adhivinna; Mayka Wulandari
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 6 No. 1 (2023): Maret
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/prive.v6i1.2507

Abstract

This study was conducted to examine the effect of accessibility of financial statements, internal control system, organizational commitment, competence of village officials, and the role of village officials on village fund management accountability. This research was conducted in five Kapanewon, Bantul Regency, totaling 29 Kalurahan. The research sample amounted to 101 respondents where the sampling technique used purposive sampling. The research method used is quantitative research with technical data analysis in the form of multiple linear regression where the hypothesis test uses a significance level of = 0.05 with the help of SPSS version 26.0. The results of this study indicate that the accessibility of financial reports, internal control systems, organizational commitment, competence of village officials, and the role of village officials affect the accountability of village fund management.
Pengaruh ROA, ROE, NPM, dan DER terhadap Harga Saham Pada Perusahaan yang Terdaftar di JII Tahun 2017-2021 Deigo Dewangkara Putra; Syafrudin Arif Marah Manunggal
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 6 No. 1 (2023): Maret
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/prive.v6i1.2529

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Return on Assets (ROA), Return on Equity (ROE), Net Profit Margin (NPM), dan Debt to Equity Ratio (DER) terhadap harga saham pada bisnis yang terdaftar di Jakarta Islamic Index (JII).)antara tahun 2017 dan 2021. Return on Assets (ROA), Return on Equity (ROE), Net Profit Margin (NPM), dan Debt to Equity Ratio (DER) merupakan variabel yang digunakan dalam penelitian ini. Harga saham berfungsi sebagai variabel dependen. Dalam penelitian ini, pendekatan kuantitatif dan analisis data panel digunakan sebagai metodologi. Data sekunder digunakan dan dikumpulkan dari 15 perusahaan dengan menggunakan purposive sampling sesuai dengan kriteria tertentu. Eviews 10 kemudian digunakan untuk memproses pengujian data ini. Temuan menunjukkan bahwa harga saham secara signifikan dipengaruhi oleh return on assets (ROA), return on equity (ROE), net profit margin (NPM), dan debt to equity ratio (DER), tetapi return on equity tidak memiliki pengaruh yang berarti. pada harga saham.

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