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Dedik Nur Triyanto
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JAF- Journal of Accounting and Finance
Published by Universitas Telkom
ISSN : -     EISSN : 25811088     DOI : https://doi.org/10.25124/jaf
Core Subject : Economy,
Economics, Econometrics & Finance
JAF-Journal of Accounting and Finance publishes papers in issues related to accounting and finance, including: Accounting and Financial Information, Accounting Information Systems, Auditing, Behavioral financial and accounting research, Corporate finance, Cost Accounting, Ethical Issues in Accounting and Financial Reporting, Financial Accounting, Financial Management, International Accounting and Finance, Investments, Management Accounting, Portfolio, Management, Risk Management, Social and Environmental Accounting, Corporate Finance, Capital Market, Market Disipline, Behavioral Finance, International Finance, Market Microstructure.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 88 Documents
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Pemetaan Penelitian Rasio Biaya Operasional terhadap Pendapatan Operasional (BOPO) pada Perbankan Syariah dan Konvensional: Studi Bibliometrik VOSviewer dan Literature Review Eka Wahyu Hestya Budianto; Nindi Dwi Tetria Dewi
JAF (Journal of Accounting and Finance) Vol 7 No 1 (2023): JAF - Journal of Accounting and Finance
Publisher : Telkom University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jaf.v7i1.5995

Abstract

This study aims to determine the research mapping regarding the Operating Income to Operating Costs (OIOC) ratio in Islamic and Conventional Banking using a mix-method approach, namely the VOSviewer bibliometric study and literature review. Data analysis techniques include: (1) mapping the distribution of journal publications around the OIOC ratio; (2) mapping the results of the VOSviewer bibliometric visualization around the OIOC ratio based on the number of clusters and their items; and (3) mapping research topics around the OIOC ratio using a literature review study. The results showed that: (1) based on the distribution of journal publications, there were 736 journal publications regarding the OIOC ratio; (2) based on the mapping of the VOSviewer bibliometric study, the network visualization results around the OIOC ratio are divided into 4 clusters and 163 topic items; (3) based on the mapping of literature review studies, there are 49 topics around the influence of the OIOC ratio and 14 topics about the determinants of the OIOC ratio. The implications and contributions of this research are to map research topics around OIOC ratios in Islamic and Conventional Banking which are often or rarely researched by researchers so that they can be a reference for subsequent researchers. Keywords: Operating Income to Operating Costs (OIOC); Bibliometrics; VOSviewer; Literature Review; Islamic and Conventional Banking
Penerapan GRI Standards dalam Penyusunan Laporan Keberlanjutan Tahun 2021 pada Perusahaan Sektor Barang Konsumen Primer Leonardo Ivan Lasmana; Ririn Breliastiti; Temy Setiawan
JAF (Journal of Accounting and Finance) Vol 7 No 2 (2023): JAF - Journal of Accounting and Finance
Publisher : FEB-Telkom University Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jaf.v7i2.6023

Abstract

This study aims to analyze, compare, and conclude how consumer non-cyclicals public companies apply the GRI Standards indexes in their sustainability report and what sustainability issues are disclosed by the company. This research was made in addition to fulfilling an assignment from the Governance and Sustainable Business course, as well as to fins out whether consumer non-cyclicals companies disclose topic-specific standards such as. The research method used is descriptive qualitative method which originates from the sustainability reports of 5 listed companies in the consumer non-cyclicals sector in 2021. The five companies have made disclosures on topic-specific standards but some of the companies still does not comply with the GRI Standards. Keywords: GRI, Sustainability Report, Topic-specific Standards
Pengaruh Kompetensi, Independensi, Skeptisisme Profesional, Dan Rotasi Audit (Studi Pada Akuntan Publik Seluruh Indonesia) Rheza Chandra Putra; Dini Rosdini; Cahya Irawady
JAF (Journal of Accounting and Finance) Vol 7 No 2 (2023): JAF - Journal of Accounting and Finance
Publisher : FEB-Telkom University Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jaf.v7i2.5993

Abstract

The purpose of this research to determines the effect and correlation between Independence variable (X) that is Competence (X1), Independence (X2), Professional Skepticism (X3), and Audit Rotation (X4) to Dependent variable (Y) that is Audit Rotation (Y). Population of this research is All of Public Accountant in Indonesia. Sampling technique that used in this research was Cochran Sampling method. This research was obtained data from questionnaires that distributed to 238 Public Accountant in Bandung City, Centre Jakarta, West Jakarta, East Jakarta, North Jakarta, South Jakarta, and Bekasi City. Research method that used in this research was Path Analysis with SPSS 27 as statistics engine. The Results show that Competence (X1), Independence (X2), Professional Skepticism (X3), and Audit Rotation (X4) simulaneously has effect and correlation to Audit Rotation (Y). Keywords: Audit Quality; Audit Rotation; Competence; Independence; Professional Skepticism
Pengaruh Green Product Innovation Dan Green Process Innovation Terhadap Nilai Perusahaan Fitriana Noer Hidayah; Mentiana Sibarani
JAF (Journal of Accounting and Finance) Vol 7 No 2 (2023): JAF - Journal of Accounting and Finance
Publisher : FEB-Telkom University Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jaf.v7i2.6010

Abstract

The current deteriorating condition of the earth and the environment has become one of the main assessment bases for stakeholders in making decisions. A company is expected to have a role and participation in environmental improvement. The purpose of this study was to determine the effect of green innovation on firm value in companies listed on the Indonesia Stock Exchange and the best listed in implementing green business based on Indonesia Green Companies SWA Magazine. The research data was obtained from sample financial statements contained on the Indonesia Stock Exchange for the 2017- 2020 period from the company's website or the Indonesia Stock Exchange website. The sample used is companies listed in Indonesia Green Companies and listed on the Indonesia Stock Exchange (IDX) in 2017-2020. The sampling technique used is purposive sampling. Hypothesis testing in this study using multiple linear regression analysis method. The results of this study indicate that green product innovation and green process innovation have a simultaneous effect on firm value, green product innovation has a significant effect on firm value, green process innovation has no significant effect on firm value. Keywords: Green Innovation, Green Product Innovation, Green Process Innovation, Company Value
Analisis Laporan Keuangan Perusahaan Menggunakan Rasio Likuiditas Pada PT. Indofood Suksess Makmur TBK Tahun 2020-2021 Atmim Nurona Nurona; Khubib Miftakhul Amin; Adelina Citra Dewi
JAF (Journal of Accounting and Finance) Vol 7 No 2 (2023): JAF - Journal of Accounting and Finance
Publisher : FEB-Telkom University Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jaf.v7i2.6228

Abstract

Financial reports aim to provide company information on financial performance, financial position, and financial position that can change, these parties really need information that aims to make and determine decisions. The company's financial position is influenced by controlled resources, financial structure, liquidity and solvency, in order to be able to adapt to a frequently changing environment. The current ratio from year to year is below the standard value of 200%. In 2020 the current ratio of 95.0% can be said to be not good, then it will increase in 2021 to 193.6% because current assets are larger and can be said to be good. Based on the quick ratio of PT. Indofood Sukses Makmur Tbk in 2020-2021 is categorized as quite good because it has not yet reached the industry standard of 67.4% and every year it experiences the same increase and stability as the current ratio. Next is the result of the cash ratio of PT. Indofood Sukses Makmur Tbk in 2020 of 42.8% can be said to be good because it is below the 2021 standard which is categorized as very good and the company has been able to pay off its longterm debt using the availability of cash and cash equivalents. Keywords: Financial Reports, Liquidity Ratio, Industry Standard
The Influence of Financial Indicators and Underwriter Reputation on Depreciated Stock Prices Adi Gunanto
JAF (Journal of Accounting and Finance) Vol 7 No 2 (2023): JAF - Journal of Accounting and Finance
Publisher : FEB-Telkom University Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jaf.v7i2.6239

Abstract

This research aims to analyze the influence of financial indicators and underwriter reputation on the level of stock underpricing during Initial Public Offerings (IPOs) on the Indonesia Stock Exchange (IDX). The phenomenon of underpricing has gained attention in securities market research in various countries. This study adopts a conceptual analysis approach based on a review of existing literature. The theory of asymmetric information also serves as the foundation for explaining the underpricing phenomenon in IPOs. Factors include Return on Equity (RoE), Financial Leverage, Current Ratio, Earnings per Share (EPS), Size, Proceeds, Company Age, Auditor Reputation, Underwriter, and Industry Type. Therefore, this research aims to test the influence of financial indicators and underwriter reputation on the level of stock underpricing in IPOs on the IDX. Consequently, the findings from this research can be used as a basis for comparison with similar studies in other countries. This can help in understanding the differences and similarities in the phenomenon of stock valuation in various global capital markets. Keywords: IPO Underpricing, Financial indicators and Underwriter reputation
Pengukuran Pembangunan Berkelanjutan Di Indonesia Noyo, Irfandi A.; Muliati, Muliati; Samir, Yulia Gita; Kasmawati, Kasmawati
JAF (Journal of Accounting and Finance) Vol. 8 No. 1 (2024): JAF - Journal of Accounting and Finance
Publisher : FEB-Telkom University Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jaf.v8i1.6310

Abstract

Sustainable development is an abstract idea with complex goals and different aspects. This research was conducted to determine how sustainability can be measured, especially in Indonesia. This study describes sustainability as balancing economic, social, environmental, and legal development and management. The method of analysis in this study is quantitative but within the framework of descriptive analysis. Descriptive analysis is done by looking at the data through graphs and tables. Sustainable development is assessed in two ways. The first uses partial development indicators, and the second uses a composite index. This study provides one of the empirical pieces of evidence that sustainability requires a high level of balance between dimensions (economic, social, environmental, legal, and governance). Keywords: Sustainable development; Composite index
Pengaruh Komite Audit Dan Kepemilikan Asing Terhadap Nilai Perusahaan Yang Dimediasi Oleh Sustainability Report Holly, Anthony; Tangke, Paulus; Jao, Robert; Tanri, Eveline Pricilia
JAF (Journal of Accounting and Finance) Vol. 8 No. 1 (2024): JAF - Journal of Accounting and Finance
Publisher : FEB-Telkom University Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jaf.v8i1.7033

Abstract

The purpose of this study is to examine the effect of audit committee, foreign ownership, and sustainability reports on firm value, and examine the effect of audit committees and foreign ownership on firm value mediated by sustainability reports.This study uses agency theory which explains the agency relationship between principals and agents, as well as stakeholder theory which explains the relationship between companies and their stakeholders. This study uses a purposive sampling method, namely a sample selection method that meets predetermined criteria so that the number of samples that meet the criteria is 33 companies for each period from the entire population of non-financial companies listed on the Indonesia Stock Exchange in 2019-2021. The data analysis method used in this study is path analysis and mediation hypothesis testing using the sobel test. The results of this study indicate that the audit committee has a positive and significant effect and foreign ownership has a positive but not significant effect on the sustainability report. The audit committee has a positive but not significant effect on firm value, and foreign ownership and sustainability report have a positive and significant effect on firm value. This study also shows that sustainability reports are able to mediate the effect of audit committees on firm value, while sustainability reports are not able to mediate the effect of foreign ownership on firm value. Keywords : Foreign Ownership, Audit Committee, Firm Value, Sustainability Report
Nilai Perusahaan pada Industri Pertambangan dengan sudut pandang: CSR Disclosure dan Financial Distress Anggraeni, Annisa Fitri; Lastari, Ai; Yulianti, Maria Lusiana; Rayi, Idham Ramadhan
JAF (Journal of Accounting and Finance) Vol. 8 No. 1 (2024): JAF - Journal of Accounting and Finance
Publisher : FEB-Telkom University Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jaf.v8i1.7158

Abstract

This research aims to examine the effect of CSR disclosure and financial distress on company value in the mining industry for the 2018-2022 period. This research method uses a quantitative approach with secondary data in annual reports and mining industry sustainability reports. Of the 63 mining industry companies, the sample in this study was 35 mining companies which were analyzed using panel data regression analysis assisted by eviews. The research results explain that CSR disclosure and financial distress have a simultaneous and significant effect on company value in the mining industry for the 2018-2022 period. Partially, CSR disclosure has a negative and significant effect on company value, and financial distress has a positive and significant effect on company value. This shows that the higher the CSR disclosure in the annual report, the lower the company value. Also, the higher the financial distress value using the Altman z-score ratio, the better the company value. Keyword: CSR Disclosure; Financial Distress; Firm Value
Pengaruh Tingkat Suku Bunga, Nilai Tukar Dan Inflasi Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Moderasi Pada Perusahaan Property Dan Real Estate Yang Terdaftar Di Bei 2017-2021 saputra, Deni; Yudha, Agam Mei; Ulnisa, Tika
JAF (Journal of Accounting and Finance) Vol. 8 No. 1 (2024): JAF - Journal of Accounting and Finance
Publisher : FEB-Telkom University Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jaf.v8i1.7224

Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh Tingkat Suku Bunga, Nilai Tukar Dan Inflasi Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai variabel Moderasi Pada Perusahaan Property dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017 - 2021. Dengan jumlah sampel sebanyak 15 Perusahaan Property dan Real Estate. Teknik pengambilan sampel yang digunakan yaitu metode Purposive Sampling dimana jumlah amatan yang di peroleh dalam penelitian ini sebanyak 15 perusahaan dan sebagai sampel dengan observasi sebanyak 75 observasi. Metode analisis yang digunakan adalah regresi data panel. Hasil penelitian ini menyimpulkan bahwa Tingkat Suku Bunga secara parsial tidak berpengaruh signifikan terhadap nilai perusahaan pada perusahaan Property dan Real Estate yang terdaftar di Bursa Efek Indonesia. Nilai tukar secara parsial tidak berpengaruh signifikan terhadap nilai perusahan. Inflasi secara parsial berpengaruh signifikan terhadap nilai perusahaan. Tingkat suku bunga yang dimoderasi oleh profitabilitas berpengaruh negatif dan signifikan terhadap nilai perusahaan. Nilai tukar yang dimoderasi oleh profitabilitas berpengaruh positif dan signifkan terhadap nilai perusahaan. Inflasi yang dimoderasi oleh profitabilitas tidak berpengaruh signifikan terhadap nilai perusahaan.

Page 7 of 9 | Total Record : 88

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