cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Andrianantenaina Hajanirina
Contact Email
hajanirina@president.ac.id
Phone
-
Journal Mail Official
hajanirina@president.ac.id
Editorial Address
-
Location
Kota bekasi,
Jawa barat
INDONESIA
JAAF (Journal of Applied Accounting and Finance)
Published by President University
ISSN : 25801791     EISSN : 26158051     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
JAAF Journal of Applied Accounting and Finance is a biannual double blind peer reviewed journal published in two period, March and September. This professional journal devoted to the development of accounting and financial disciplines both in theory and practice. The policy of the journal is to publish the articles which provide an objective analysis based on scientific concepts, empirical research and factual data. The articles are useful and written by researchers, accounting analyst, financial analyst, business practitioners and students in all areas related to financial and accounting in business and education.
Arjuna Subject : -
Articles 96 Documents
 1   2   3   4   5 
The Influence of Corporate Governance and Intellectual Capital towards Financial Distress (Empirical Study of Manufacturing Company in IDX for the Period of 2014-2016) Muhammad Rasil Fashhan; Vita Elisa Fitriana
JAAF (Journal of Applied Accounting and Finance) Vol 2, No 2 (2018): JAAF (Journal of Applied Accounting and Finance)
Publisher : President University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (896.383 KB) | DOI: 10.33021/jaaf.v2i2.553

Abstract

This study aims to test and find empirical evidence on the effects of corporate governance and intellectual capital on financial distress. In this study, the data sample used are manufacturing companies that publish their financial reporting in rupiah currency and listed in Indonesia Stock Exchange. Data collection method using purposive sampling and collected 249 samples from 2014-2016. The method of analysis used in this study is multiple regression analysis. The results of this study indicate that corporate governance does not have a significant effect on the financial distress of the company. While the relationship between intellectual capital and financial distress of the company showed a significant positive effect.
Pengaruh Undang-Undang Akuntan Publik terhadap Minat Mahasiswa Akuntansi sebagai Akuntan Publik (Studi Kasus IIB Darmajaya) Reva Meiliana; Rieka Ramadhaniyah
JAAF (Journal of Applied Accounting and Finance) Vol 3, No 1 (2019): JAAF (Journal of Applied Accounting and Finance)
Publisher : President University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1003.008 KB) | DOI: 10.33021/jaaf.v3i1.678

Abstract

The purpose of this research is to examine the effect of Public Accountant according to Undang-Undang number 5 year 2011 about the regulation of Public Accountant in Indonesia towards the interest of Accounting students to become Public Accountant. The objects of this study are Accounting Students have graduated in Auditing in IIB Darmajaya. Kuesionaer that can be used to study as many as 184 pieces or can be said to be a response rate of 62%. Furthermore, the primary data that has been collected is processed and analyzed by using descriptive statistical analysis. Testing hypotheses were tested by using linear regression. The results showed empirical evidence that the Public Accounting Law have affected the interest became public accountant.
The Working Capital Management and ProfitabilityAnalysis on The Leading Dairy Food Industries in Indonesia Anita Munir
JAAF (Journal of Applied Accounting and Finance) Vol 1, No 1 (2017): JAAF Journal of Applied Accounting and Finance
Publisher : President University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (713.801 KB) | DOI: 10.33021/jaaf.v1i1.262

Abstract

The main purpose of this study is to analyze trends in the working capital management that impact the profitability of those Indonesian dairy food companies with the highest levels of sales revenue which is listed in Indonesian stock exchange.Working capital management is one of the most important financial decisions in the company that can increase the company’s value. The test was adopted to examine return on equity as the dependent variable and average collection period, day payables outstanding, current ratio as the independent variables. The data were taken by using purposive sampling method with level significant of 5%. The result of multiple linear regression analysis indicated there was a positive significant impact of day payables outstanding and current ratio on return on equity Meanwhile for the average collection period was insignificant negatively impact on the return on equity.  Further, in this resarch is suggested that managers in dairy food industries can optimal their return on equity by balancing between profitability and liquidity, and paying more attention on effectiveness of working capital management. In any case, working capital is a particularly important topic in industry due to the continuous development of technology and rapid changes in business environment. 
Effect of Corporate Social Responsibility and Good Corporate Governance on the Value of Company with Profitability as Moderating Variables Ery Yanto, S.E., Ak., M.Ak.
JAAF (Journal of Applied Accounting and Finance) Vol 2, No 1 (2018): JAAF (Journal of Applied Accounting and Finance)
Publisher : President University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (299.627 KB) | DOI: 10.33021/jaaf.v2i1.304

Abstract

This research aims to examine the influence of disclosure of corporate social responsibility and good corporate governance on the firm value to profitability as a moderating variable of manufactured companies listed on the Indonesia Stock Exchange for the period 2010-2012. This type of research is an association research using purposive sampling technique. The population in this study are the manufactured companies listed on Indonesia Stock Exchange during the years 2010-2012, as many as 91 companies as selected samples, thus, the total of observations in this study is composed of 273 companies that are analyzed using multiple linear regression with moderate regression analysis. The data used are from financial statements and sustainable report. Hypothesis testing using t test and F test. Research results showed that disclosure of corporate social responsibility and good corporate governance that is moderated affects firm value.
Does Organizational-Professional Conflict Affect the Turnover Intention: Examining the Mediating Roles of Job Performance and Job Burnout Latrivita Sejanni Sinaga; Gatot Imam Nugroho
JAAF (Journal of Applied Accounting and Finance) Vol 1, No 2 (2017): JAAF (Journal of Applied Accounting and Finance)
Publisher : President University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (510.533 KB) | DOI: 10.33021/jaaf.v1i2.362

Abstract

Turnover intention is one of the most critical problem in every public accounting firm. A high auditor turnover will certainly give negative impact on the accounting firms. The antecedents of a high turnover intention are important to know in order to minimize the auditor turnover and prevent the possibility losses which will be gained by the accounting firms. This research is purposed to examine the effect of organizational-professional conflict toward turnover intentions and the role of job performance and job burnout as the mediating variables. Since the variables of this research is unobservable variable, structural equation modelling partial least squares (SEM-PLS) with WarpPLS 3.0 software is used as the statistical analysis method of this research. The data is collected using questionnaire with responses of 150 auditors from 17 public accounting firms in Jakarta. The results indicate that organizational-professional conflict significantly and negatively affects job performance, and organizational-professional conflict also found significantly and positively affects job burnout. Job performance is found to insignificantly and positively affect turnover intentions, while job burnout significantly and positively affects turnover intentions. In addition, it is also found that the relationship between organizational-professional conflict and turnover intentions is fully mediated by job performance and job burnout.
The Influence of Return on Asset, Debt to Equity Ratio, Earnings per Share, and Company Size on Share Return in Property and Real Estate Companies Agung Tri Atidhira; Andi Ina Yustina
JAAF (Journal of Applied Accounting and Finance) Vol 1, No 2 (2017): JAAF (Journal of Applied Accounting and Finance)
Publisher : President University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (408.434 KB) | DOI: 10.33021/jaaf.v1i2.363

Abstract

Capital market existence in Indonesia is marked with to the number of investor that start inculcates its share in industry real estate and property. Growing fast its sector growth this property is followed with growing request height of board need, until make investors property requires fund from external source. Fund was from external source can be obtained pass by capital market. The objectives of this research to analyze the influence of Return on Asset (ROA), Debt to Equity Ratio (DER) Earnings per Share and Company size on share return of real estate and property industry in Indonesia. The number of population for this research is 50 companies and the number of sample that examined after passed the purposive sampling phase is 35 companies. Analyze technique to use in this research is multiple linier regression to obtain picture which totally regarding relationship between one variable with other variable. The result of this research shows Debt to Equity Ratio (DER) and Earnings per Share (EPS) variables has a positive and significant influence to share return. On other hand, Return On Asset (ROA) and Company size has a negative and insignificant influence on share return on property and real estate industry. This result is expected that Return on Asset (ROA), Debt to Equity Ratio (DER) Earnings per Share (EPS) and Company size variable can be made reference, both by company management and also by investors in determining investment strategy.
Pertaining Factors on the Audit Quality: Ethical Evidence from Indonesia Hajanirina Andrianantenaina; Mila Austria Reyes
JAAF (Journal of Applied Accounting and Finance) Vol 3, No 1 (2019): JAAF (Journal of Applied Accounting and Finance)
Publisher : President University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (721.05 KB) | DOI: 10.33021/jaaf.v3i1.676

Abstract

This research attempts to investigate the audit quality based on the pertaining factors including ethical professional behavior, conflict of interest, audit fee that are mediated by religion and cognitive factor. The main issue we tend to discuss relies on the inconsistency of the literature on the audit quality but which ethics represented by the code principles with behavioral constuct prime over the premice. Using survey of 100 auditors from different background (seniority, firm image, and religious aspects); we found that not the ethical behavior matters but the conflict of interest upon the audit quality. Besides, auditor’s fee also becomes a significant parameter of he audit quality. Cognitive factor is necessary for auditor to have best practice on the ethical aspect from the reasoning.
Penerapan Sistem Pengendalian Internal pada PD Citra Kartini Bandar Lampung Fitri Agustina
JAAF (Journal of Applied Accounting and Finance) Vol 2, No 1 (2018): JAAF (Journal of Applied Accounting and Finance)
Publisher : President University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (472.359 KB) | DOI: 10.33021/jaaf.v2i1.388

Abstract

Penelitian  ini merupakan penelitian deskriptif dengan studi kasus yang dilakukan pada Perusahaan Dagang (PD) Citra Kartini Lampung. Adapun tujuan dari penelitian ini adalah untuk melakukan perbaikan  sejauh mana penerapan  sistem pengendalian  internal yang baik sesuai   dengan   karakteristik   serta   kompleksitas   perusahaan  dagang yang mengacu pada standar  Committee of Sponsoring Organizations of The Treadway Commission (COSO) yang diterapkan pada Perusahaan Dagang (PD) Citra Kartini Lampung. Penelitian ini menggunakan metode wawancara dan koesioner kepada pimpinan selaku dewan pengawas dan manajer operasional selaku kepala divisi dan staf.  Dari hasil analisis dapat disimpulkan bahwa  PD  Citra kartini belum menerapkan sistem pengendalian internal. Hal tersebut tercermin dari belum adanya prosedur dan sistem yang baik.
The Analysis of Stock Price in Tourism Industry Listed in Indonesia Stock Exchange 2012-2016 Novita Kristiana Angela; Yunita Ismail Masjud
JAAF (Journal of Applied Accounting and Finance) Vol 2, No 2 (2018): JAAF (Journal of Applied Accounting and Finance)
Publisher : President University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (345.794 KB) | DOI: 10.33021/jaaf.v2i2.552

Abstract

The tourism industry showed rapid growth from year to year, but sales in some tourist companies were declined. This study was analyzed the stock price of tourism companies listed in Indonesia Stock Exchange from 2012-2016. There were PT Bukit Uluwatu Villa Tbk, PT Destinasi Tirta Nusantara Tbk, PT Jakarta International Hotels and Development Tbk, and PT Bayu Buana Tbk. This study conducted to prove the significant partially and simultaneously influenced of debt equity ratio (X1), current ratio (X2), earning per share (X3), price to book value (X4), and return on asset (X5) towards the stock price (Y). In addition, this research also identified the most significant influence factor towards the stock price. Data collection method was purposive sampling and got 80 observations from 4 companies in 5 consecutive years (2012-2016) which fulfilled the criteria. This research adopted quantitative research with multiple regression analysis. The result showed that from 5 independent variables, DER had negative significant to the stock price, CR had negative significant to the stock price, EPS positive significant to the stock price, PBV positive significant to the stock price, and ROA negative significant to the stock price. DER, CR, EPS, PBV, and ROA simultaneously had a significant relationship to the stock price. In summary, EPS and PBV is the variable that had the strongest influence to the stock price of tourism industry.
Demand Model of China’s Outbound Tourist Yunita Ismail Masjud
JAAF (Journal of Applied Accounting and Finance) Vol 3, No 2 (2019): JAAF (Journal of Applied Accounting and Finance)
Publisher : President University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33021/jaaf.v3i2.810

Abstract

This research objective was to find out the impact of resident income, tourism prices, exchange rate, and bilateral trade in goods towards China's outbound tourism trips. This research used the data from research that done by Yi (2018) and used the China Statistical Yearbook to obtained bilateral trade volume and total number of domestic trips from 2006-2015. Panel data in multiple regression model was used to analyzed the outbound tourism demand in China. The results showed that all variables had significant influence partially towards China’s outbound tourist trips, except travel price. Simultaneously all variables had significant influence towards China's outbound tourist trips.

Page 3 of 10 | Total Record : 96

 1   2   3   4   5 

Filter by Year

2017 2025


Reset
Filter By Issues
All Issue Vol 9, No 2 (2025): JAAF (Journal of Applied Accounting and Finance) Vol 9, No 1 (2025): JAAF (Journal of Applied Accounting and Finance) Vol 8, No 2 (2024): JAAF (Journal of Applied Accounting and Finance) Vol 7, No 2 (2023): JAAF (Journal of Applied Accounting and Finance) Vol 7, No 1 (2023): JAAF (JOURNAL OF APPLIED ACCOUNTING AND FINANCE) Vol 6, No 2 (2022): JAAF (Journal of Applied Accounting and Finance) Vol 6, No 1 (2022): JAAF (Journal of Applied Accounting and Finance) Vol 5, No 2 (2021): JAAF (Journal of Applied Accounting and Finance) Vol 5, No 1 (2021): JAAF (Journal of Applied Accounting and Finance) Vol 4, No 2 (2020): JAAF (Journal of Applied Accounting and Finance) Vol 4, No 1 (2020): JAAF (Journal of Applied Accounting and Finance) Vol 3, No 2 (2019): JAAF (Journal of Applied Accounting and Finance) Vol 3, No 1 (2019): JAAF (Journal of Applied Accounting and Finance) Vol 2, No 2 (2018): JAAF (Journal of Applied Accounting and Finance) Vol 2, No 1 (2018): JAAF (Journal of Applied Accounting and Finance) Vol 1, No 2 (2017): JAAF (Journal of Applied Accounting and Finance) Vol 1, No 1 (2017): JAAF Journal of Applied Accounting and Finance More Issue