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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 8 Documents
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Search results for , issue "Vol 13 No 1 (2021): April Edition" : 8 Documents clear
AUDIT TENURE, AUDITOR EXPERIENCE, INDEPENDENCY, AND TASK COMPLEXITY ON AUDIT JUDGEMENT Arie Pratania Putri; Nur Nabila; Viony Augustin; Fellia Fellia
JRAK Vol 13 No 1 (2021): April Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v13i1.3506

Abstract

Research was conducted in KAP in the area of Medan with the primary data collection method using questionnaire. The sampling was conducted by purposive sampling technique and the sample used in this research was 82 respondent. The method of analysis was used is multiple linear regression analysis using SPSS. The result of research showed that audit tenure auditor experience and independency have significant positive effect on audit judgement, task complexity has not significant effect.
MACRO-ECONOMIC IMPACT ON STOCK PRICES Toufiq Agung Pratomo Sugito Putra; Sugiyanto Sugiyanto
JRAK Vol 13 No 1 (2021): April Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v13i1.3245

Abstract

Macroeconomics is an integral component of economic activity. The goal of this research is to demonstrate the effects of the macro-economic effect on stock returns with a more focused and tailored scope of the financial sector. This research uses a quantitative methodology with mathematical techniques, data used in the period 2001-2018, time series models with Vector Autoregressive (VAR) approaches where the data used are stationary and not co-integrated. The VAR model shows that if there is a parallel interaction between the measured variables, these variables can be considered similarly so that there are no more endogenous and exogenous variables. The findings showed that inflation, exchange rates and interest rates have no significant effect while economic growth had an impact on stock returns in the financial sector on the Indonesian stock exchange in 2001-2018.
FRAUD PENTAGON THEORY FOR DETECTING FINANCIAL STATEMENT FRAUDULENT Rif'atul Fitriyah; Santi Novita
JRAK Vol 13 No 1 (2021): April Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v13i1.3533

Abstract

Cases of fraud from 2019 to 2020 in Indonesia involve companies of state-owned enterprises. This study aimed to analyze the factors that encourage financial statement fraudulent with analysis of fraud pentagon theory. This research analyzes the influence of variable pressure proxied by financial stability, opportunity proxied by auditor change, rationalization proxied by audit opinion, capability proxied by change of directors and arrogance proxied by the number of CEO’s. This reserach uses 100 of State-Owned Enterprises companies listed on Indonesia Stock Exchange in the period 2015-2019. Data analyzed by using logistic regression. The results showed that pressure and opportunity influence the financial statement fraudulent, while rationalization, capability, and arrogance have not.
GENDER IN MOBILE WALLET ADOPTION BY USING UTAUT MODEL Hermaya Ompusunggu; Meilinda Dwi Anugrah
JRAK Vol 13 No 1 (2021): April Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v13i1.3486

Abstract

Mobile wallets (m-wallets) have replaced physical wallets and also replaced the use of debit and credit cards. This study aims to analyze the effect of gender on m-wallet adoption by using the UTAUT model. The research used quantitative approach with primary data was done by distributing online questionnaires. The sample was using purposive sampling and obtained 290 m-wallet users in Batam City who made a transaction through digital-based payment application during five months. The data analysis utilized SEM Partial Least Square. The results showed that performance and business expectations, social influence, and facility conditions had positive and significant effects on the intention to use m-wallets in Batam City, while gender did not have the effect in its relationship.
ETHICS, EDUCATION LEVEL, AND PROFESSIONAL SKEPTICISM ON AUDIT QUALITY Mega Rianita Kartika; Fitriana Fitriana; Farida Yuliaty
JRAK Vol 13 No 1 (2021): April Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v13i1.3814

Abstract

In the implementation of government financial management, audit process is carried out by the inspectorate with the purpose to produce a quality audit. One of the indicators is the inspection report is submitted on time, however in the last 3 years the reports submitted by the Inspectorate of West Java Province have been late. The purpose of study was to determine the influence of ethics, education level, and professional skepticism on audit quality in the Inspectorate of West Java Province. This study conducted with a total 70 auditors with descriptive and verificative research method. Data collection using questionnaires and was analized by multiple linear regression. This study used multiple linear regression analysis. The results show that ethics, education level, and professional skepticism has an influence on quality audits both partially and simultaneously.
CRITICAL FACTORS OF CLOUD ACCOUNTING ACCEPTANCE AND SECURITY FOR PROSPECTIVE ACCOUNTANTS: TAM EXTENSION Ayatulloh Michael Musyaffi; Arinal Muna
JRAK Vol 13 No 1 (2021): April Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v13i1.3267

Abstract

Cloud computing technology can change the business structure, including accounting, through cloud computing. However, cloud accounting has problems, especially those related to data, which affect user acceptance of cloud accounting. Based on these problems, this research aims to test the acceptance of cloud accounting. The object of this research focuses on cloud accounting users to prospective accountants who are still at the undergraduate degree, with a total of 123 respondents. The questionnaire was distributed via google form and then analyzed using PLS using data processing through SmartPLS. The findings of this study indicate that perceived ease of use and security can influence the intention to using cloud accounting. Meanwhile, perceived usefulness not able to control the choice to use cloud accounting. This is because prospective accountants still consider cloud as a learning medium to not guarantee uncertainty in using cloud accounting.
CONTINUANCE USE OF MANAGEMENT INFORMATION SYSTEMS FOR CIVIL REGISTRATION SERVICES Ghina Fitri Ariesta Susilo; Panji Afandi
JRAK Vol 13 No 1 (2021): April Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v13i1.2834

Abstract

Department of Population and Civil Registration of Magelang City is a local government agency that run public services effectively and efficiently. It is because the service is oriented to the societies. This study aims to analyze supporting technology as performance support of the Department of Population and Civil Registration of Magelang City namely the Management Information System for Admissions Management of Population Administration Applications (SIMP3AK). This study belongs to the category of qualitative research. This study used interview as its method. The results show that the continuance usage of SIMP3AK is determined by the existence of three indicators, namely, trust, efficiency and effectiveness, and satisfaction.
AUDIT QUALITY, AUDIT COMMITTEE, INSTITUTIONAL OWNERSHIP AND INDEPENDENT DIRECTOR ON EARNING MANAGEMENT Ni Putu Desy Cristiana Yanthi; Dudi Pratomo; Kurnia Kurnia
JRAK Vol 13 No 1 (2021): April Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v13i1.4312

Abstract

This study aims to analyze audit quality, audit committees, institutional ownership and independent director on earnings management at manufacturing companies listed on the Indonesia Stock Exchange in 2012-2016. The sampling method use purposive sampling for 5 years so its obtained 160 observation data samples. The results in this study indicate that earnings management that occur is the type of income decreasing. Simultaneously audit quality, audit committee, institutional ownership and independent directors significantly influence on income decreasing. Partially, audit quality and independent director variables have a negative effect on income decreasing. While audit committee independence has a positive effect on income decreasing. Furthermore, audit quality, audit committees, and institutional ownership have no effect on earning management type income decreasing.

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