cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Ellen Rusliati
Contact Email
ellenrusliati44@gmail.com
Phone
+6281394411226
Journal Mail Official
-
Editorial Address
Jl. Tamansari No.6-8
Location
Kota bandung,
Jawa barat
INDONESIA
Jurnal Riset Akuntansi Kontemporer
Published by Universitas Pasundan
ISSN : 20885091     EISSN : 25976826     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Riset Akuntansi Kontemporer invites manuscripts in the various topics include, but not limited to, functional areas of International and financial accounting; Management and cost accounting; Tax; Auditing; Accounting information systems; Accounting education; Environmental and social accounting; Accounting for non-profit organisations; Public sector accounting; Corporate governance: accounting/finance; Ethical issues in accounting and financial reporting; Corporate finance; Investments, derivatives; Banking; Capital markets in emerging economies
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 6 Documents
 1 
Search results for , issue "Vol 11 No 1 (2019): Edisi April" : 6 Documents clear
KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN MANAJERIAL, DAN UKURAN PERUSAHAAN TERHADAP KEBIJAKAN DIVIDEN Dewi Rahayu; Ellen Rusliati
JRAK Vol 11 No 1 (2019): Edisi April
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (700.291 KB) | DOI: 10.23969/jrak.v11i1.1870

Abstract

The aim of this study to determine the effect of institutional ownership, managerial ownership, firm size, to dividend policy simultaneously and partially. The population of this study are manufacturing companies in the consumer goods industry sector listed in Indonesia Stock Exchange of 2008-2017, the sample amounted 6 companies. The method used in this study are descriptive and verificative using panel data regression analysis. The results showed that the simultaneously institutional ownership, managerial ownership and firm size has significant effect on dividend policy with contribution of effect equal to 39.62%. The partially, institutional ownership has a significant positive effect on dividend policy, managerial ownership has a significant negative effect on dividend policy, firm size has a significant positive effect on dividend policy. The effect contribution dominant of independent variables is institutional ownership equal to 29.2%, managerial ownership equal to 10% and firm size equal to 0.4%.
FAKTOR INTERNAL PERUSAHAAN YANG MEMPENGARUHI KEBIJAKAN LINDUNG NILAI Ranny Junia Setiawan
JRAK Vol 11 No 1 (2019): Edisi April
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (708.256 KB) | DOI: 10.23969/jrak.v11i1.1871

Abstract

Hedging is used to protect the value of a company’s assets or liabilities from exposure to fluctuations in the value of foreign currency. This study aims to investigate the conditions and influence of firm size, growth opportunities, leverage ratio, and financial distress either simultaneously or partially to the hedge policy of BUMN listed in the IDX period of 2013-2016. The sample in this study was chosen based on purposive sampling method, obtained from 16 BUMN companies with research period from 2013-2016. Data analysis technique in this research is descriptive statistical analysis and logistic regression analysis. The results of this study indicate that firm size, growth opportunities, leverage, and financial distress simultaneously have a significant effect on hedging policy. Partially, firm size and financial distress have a significant positive effect on hedging policy, leverage has a significant negative effect on hedging policy, while growth opportunity has a positive effect not significant to hedging policy.
FAKTOR-FAKTOR YANG MEMITIGASI FINANCIAL DISTRESS PADA PERUSAHAAN PERTAMBANGAN Gita Wahyuningsih Putri; Wiwin Aminah
JRAK Vol 11 No 1 (2019): Edisi April
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (697.995 KB) | DOI: 10.23969/jrak.v11i1.1547

Abstract

Gross export growths in the mining sector have experienced negatively for the last few years. One of the negative impact is the reduce of revenue generated in the mining sector causing some companies gain negative profit that can trigger financial distress. This research goal is to know the effect of liquidity, activity, growth, board of directors, and audit committee give impact to the financial distress in the mining companies that listed on IDX in the period of 2011-2016. The research sample was collected by purposive sampling method in order to obtain 24 companies. Logistic regression analysis is also used to be the method of this research. The results showed that liquidity, activity, growth, board of directors and audit committee have simultaneous significant effect, but at the same time, liquidity and activities have partial significant effect to the condition of financial distress.
FAKTOR YANG MEMPENGARUHI PEMBIAYAAN BAGI HASIL PADA BANK UMUM SYARIAH DI INDONESIA Sasma Aprilia; Dewa P. K Mahardika
JRAK Vol 11 No 1 (2019): Edisi April
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (689.866 KB) | DOI: 10.23969/jrak.v11i1.668

Abstract

This research is conducted to measure that the capital adequacy ratio, non performing financing, and third party fund give impacts on financing of profit sharing, either simultaneously or partially. This research is a causal descriptive verification research. Unit of analysis in this research is sharia banks in Indonesia. The research data were collected by purposive sampling technique which include 7 Islamic banking that have been running for six years, in the period of 2011-2016. This study uses panel data regression. The results showed that the capital adequacy ratio, non performing financing, and third party fund simultaneously give influence to the financing of profit sharing. Partially, the capital adequacy ratio and non-performing financing does not affect the financing of profit sharing. while third party fund deposits have a positive effect on the financing of profit sharing.
KOMPETISI POLITIK, PENDAPATAN ASLI DAERAH DAN OPINI AUDIT TERHADAP IMPLEMENTASI E-GOVERNMENT Rinda Dwi Utami; Dini Wahjoe Hapsari; Dewa P. K Mahardika
JRAK Vol 11 No 1 (2019): Edisi April
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (701.149 KB) | DOI: 10.23969/jrak.v11i1.1698

Abstract

This study analyzes the influence of political competition, regional original income (PAD) and audit opinion on the implementation of e-government. Political competition is measured by the number of elected provincial DPRD members per period. Regional original income is measured by the acquisition of annual regional original revenues and audit opinion is measured by the results of the BPK’s examination of the annual regional financial statements. This research uses quantitative methods and includes descriptive verification categories. The sample was selected using the purposive sampling method, namely the province in Indonesia and contained in the Indonesian e-government Rating (PeGI) in 2012-2015. Hypothesis testing uses panel data statistical methods. The results of the study showed that local original income partially has significant effect on the implementation of e-government. Meanwhile, political competition and audit opinion do not indicate a significant influence on the implementation of e-government.
KINERJA KEUANGAN TERHADAP KEMAMPUAN BERKELANJUTAN PERUSAHAAN Kurnia Octha Saputri
JRAK Vol 11 No 1 (2019): Edisi April
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (699.151 KB) | DOI: 10.23969/jrak.v11i1.1869

Abstract

This study aims to investigate the financial performance and sustainable company ability and investigate the effect of financial performance as measured by by profitability (ROA), capital adequacy (CAR), operational performance efficiency (BOPO), liquidity (FDR), and non performing financing (NPF), on the sustainable company ability as measured by the FSR at Sharia Commercial Bank in Indonesia for the period 2012-2016.The sample used in this research is 11 Sharia Commercial Banks. The sample selection technique used is purposive sampling. Methods of data analysis using panel data regression analysis with 5% significance. The result of t test shows that capital adequacy has significant positive effect, meanwhile profitability operational performance efficiency, liquidity, and non performing financing has significant negative effect. The result of F test shows that simultaneously the financial performance has significant effect on corporate sustainable capability with adjusted R2 of 0.581292.

Page 1 of 1 | Total Record : 6

 1 

Filter by Year

2019 2019


Reset
Filter By Issues
All Issue Vol 17 No 2 (2025): October Edition Vol 17 No 1 (2025): April Edition Vol 16 No 2 (2024): October Edition Vol 16 No 1 (2024): April Edition Vol 15 No 2 (2023): October Edition Vol 15 No 1 (2023): April Edition Vol 14 No 2 (2022): October Edition Vol 14 No 1 (2022): April Edition Vol 13 No 2 (2021): October Edition Vol 13 No 1 (2021): April Edition Vol 12 No 2 (2020): Edisi Oktober Vol 12 No 1 (2020): Edisi April Vol 11 No 2 (2019): Edisi Oktober Vol 11 No 1 (2019): Edisi April Vol 10 No 2 (2018): Edisi Oktober Vol 10 No 1 (2018): Edisi April Vol 9 No 2 (2017): Oktober 2017 Vol 9 No 1 (2017): April 2017 More Issue