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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 15 Documents
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Search results for , issue "Vol 14 No 2 (2022): October Edition" : 15 Documents clear
THE IMPLEMENTATION OF A MANAGEMENT AUDITON HR RECRUITMENT TO ASSESS THE EFFECTIVENESS OF EMPLOYEE PERFORMANCE Dirvi Surya Abbas; Tubagus Ismail; Muhamad Taqi; Helmi Yazid
JRAK Vol 14 No 2 (2022): October 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.v14i2.5941

Abstract

The purpose of this study was to determine the effect of audit planning, recruitment and selection and placement of human resources on the performance of company employees at Pt Indo Taichen Textile Industry. The population of this study includes all parts and divisions of Pt Indo Taichen Textile Industry. The sampling technique used was purposive sampling technique. The type of data used is primary data from interviews and observations to companies and secondary data obtained from company audit reports. The analytical technique used is multiple linear regression analysis using SPSS 26 software. The results showed that the planning audit partially had a significant positive effect on employee performance, the recruitment audit partially had no significant effect on employee performance, and the selection and placement audit partially did not have a significant effect on employee performance. The results of this simultaneous study indicate that the Human Resources (HR) audit affects improvements in improving the performance of company employees, because companies that have carried out audits can find out what HR programs have not been fulfilled, repaired and improved again by the Company.
THE INFLUENCE OF INTERNAL AUDIT AND WHISTLEBLOWING SYSTEM EFFECTIVENESS ON FRAUD PREVENTION Justinia Castellani; Anggita Nuralisa
JRAK Vol 14 No 2 (2022): October 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.v14i2.6011

Abstract

This research aims at finding out and analyzing how much influence internal audit and whistleblowing system effectiveness had on fraud prevention at rural banks (BPR) in Bandung Regency. The sample of this research used an internal auditor who worked at a rural bank in Bandung Regency. The results of simple linear regression data processing showed that the effectiveness of internal audit and whistleblowing system can prevent fraud.
THE CASE OF INDONESIAN CONSUMER-GOODS INDUSTRIES: THE RELEVANCE OF INTELLECTUAL RESOURCES IN AFFECTING STOCK PRICES Resi Ariyasa Qadri; Wafa Zhafira; Mierza Darsya Putra
JRAK Vol 14 No 2 (2022): October 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.v14i2.6036

Abstract

This paper is aimed to investigate the linkage between the internal intellectual resources and firm share prices in the consumer goods sector in Indonesia. The purposive sampling is applied to form the sample data of 96 firms-years of the consumer-goods firms. We analyze the data by implementing the panel regression and bootstrap procedures. Our study finds that investors give positive appreciation towards the value-added human capital and the structural capital. A positive causality between the independent commissioner and the market price of equity is also confirmed. Our study contributes to supporting the resource-based view theory and offers a viewpoint on corporate value factors that investors should consider when making investments.
FORWARD-LOOKING INFORMATION DISCLOSURE AND FIRM VALUE IN THE PANDEMIC ERA Harjanti Widiastuti; Evy Rahman Utami; Erna Purnamasari
JRAK Vol 14 No 2 (2022): October 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.v14i2.6115

Abstract

The study investigates the forward-looking information disclosure (FLID), firm performance, and firm value during the COVID-19 pandemic. The population of this study was firms listed on the Indonesia Stock Exchange (IDX). The sampling methods used purposive sampling based on specific criteria. Our total sample was 478 observations. The data were analyzed based on multiple regressions utilizing the EViews program. The results of this study revealed that forward-looking information disclosure did not affect firm value. However, firm performance has a positive effect on firm value. Therefore, the interaction of firm performance and forwardlooking information positively affects firm value. During the pandemic, managers disclose more forward-looking information than before the pandemic.
THE EFFECT OF CORPORATE GOVERNANCE ON FINANCIAL DISTRESS Fitri Humairoh; Suci Nurulita
JRAK Vol 14 No 2 (2022): October 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.v14i2.6156

Abstract

This research aims at examining the effect of the board of directors, audit committee, managerial ownership, and institutional ownership on financial distress in manufacturing companies listed on the Indonesia Stock Exchange for the 2015-2020 period. The population in this research are manufacturing companies listed on the Indonesia iStock iExchange for the i2015-2020 period. The sampling technique in this research used a purposive sampling technique and obtained a sample of i13 companies with a total of 78 data observations. The data analysis method used is multiple regression analysis. The results of this research indicated that institutional ownership affected financial distress, while the board of directors, audit committee, managerial ownership, and independent commissioner did not affect financial distress.

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