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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 7 Documents
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Search results for , issue "Vol 9 No 1 (2017): April 2017" : 7 Documents clear
ALIRAN KAS OPERASI, BOOK TAX DIFFERENCES, DAN TINGKAT HUTANG TERHADAP PERSISTENSI LABA Sabrina anindita Putri; Khairunnisa A; Kurnia M
JRAK Vol 9 No 1 (2017): April 2017
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (374.26 KB) | DOI: 10.23969/jrak.v9i1.365

Abstract

Earning persistence is a component of earning quality. The purpose of this research is to determine the effect of variable operating cash flow, book tax differences, and leverage either simultaneously or partially to the variable earning persistence as well as the variable most dominant influence on earning persistence. Book tax differences variable is projected with temporary difference variable because of the differences between accounting and fiscal policy. The type of this research is descriptive verification that is causality. The number of automotive subsector manufacture companies in Indonesia Stock Exchange over the period of 2011-2015. The entered population was registered are 13 companies and sample of 10 companies. The sample selection technique used is purposive sampling. The result sing panel data regression it showed that a combination of three variables (operating cash flow, book tax difference, and leverage) can affect the earning persistence of 35%, . From the partial test results, it showed that of Operating Cash Flow and Leverage gave positive significant effect on earing persistance, while book tax differences, did not have any affect on earning persistences.
KUALITAS AUDIT, CORPORATE SOCIAL RESPONSIBILITY, DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE Kartika Khairunisa; Dini Wahjoe Hapsari; Wiwin Aminah
JRAK Vol 9 No 1 (2017): April 2017
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (334.528 KB) | DOI: 10.23969/jrak.v9i1.366

Abstract

This research aims to analyze and test the influence of audit quality, corporate social responsibility, and company size compensation against tax avoidance on food and beverage manufacture companies listed in Indonesia Stock Exchange (BEI) in 2011-2015. The population in this research is a food and beverage manufacture company listed in Indonesia Stock Exchange (BEI) in 2011-2015. The sampling techniques used are namely puposive sampling and 10 food and beverage manufacture companies with the period of observation for 5 (five) years so we can get 50 units of samples in this research. Data analysis methods in this research is a panel data regression analysis. The results of the study showed that the audit quality, corporate social responsibility, and company size compensation simultaneously affect a significant tax avoidance. Partially, audit quality and corporate social responsibility negatively effect significant tax avoidance, while company size compensation does not affect a significant tax avoidance.
FINANCIAL DISTRESS, KEPEMILIKAN INSTITUSIONAL, PROFITABILITAS TERHADAP KONSERVATISME AKUNTANSI Hasby Muhammad Syifa; Farida Titik Kristanti; Vaya Juliana Dillak
JRAK Vol 9 No 1 (2017): April 2017
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (258.973 KB) | DOI: 10.23969/jrak.v9i1.361

Abstract

Financial report describes the performance of a company. Accounting conservatism makes accountants have to note the possibility of losses as soon as possible and also note the profit when it is realized. This study aims to analyze the effect of financial distress, institutional ownership, and the profitability towards accounting conservatism. The population in this study is the food and beverages companies that listed in IDX (Indonesia Stock Exchange) in 2011-2015. The sampling method used in this research is purposive sampling method, in which the population sample are the companies that publishing its financial reports and annual reports for 5 periods started from 2011 to 2015. In the result, it is obtained a sample of 8 companies with 40 units of observation data. The analysis method of data analysis used is panel of data regression analysis. The results of this study showed that simultaneous variable financial distress, institutional ownership, and profitability have significantly influenced to accounting conservatism. Furthermore, in partial variable, financial distress and profitability have positive impact to accounting conservatism. Meanwhile, institutional ownership variable has no impact to accounting conservatism.
KEPEMILIKAN SAHAM PUBLIK DAN RETURN ON ASSETS TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY Shifa Putri Hamdani; Willy Sri Yuliandari; Eddy Budiono
JRAK Vol 9 No 1 (2017): April 2017
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (371.544 KB) | DOI: 10.23969/jrak.v9i1.368

Abstract

The Corporate Social Responsibility (CSR) in the company recently is not only based on the single bottom line which depends only on the financial condition, but also on the triple bottom line which also depends on the financial condition, environment and society. This study aims to get empirical evidence about the influence of public ownership and Return on Assets (ROA) on the disclosure of Corporate Social Responsibility. The object of the research is a service company listed on the Indonesia Stock Exchange in 2014-2015. Collection methods used in this research is the data sourced in an annual report published by the Indonesia Stock Exchange. The collection of samples used is purposive sampling technique. Total sample of this research are 9 service companies listed in Indonesia Stock Exchange in 2014-2015. Simultaneously, public ownership and ROAgave significant effect to CSR disclosure. Partially, public ownershipgave adversely affect to the direction of CSR disclosure. ROA effect with positive direction towards CSR.
JUMLAH TEMUAN AUDIT ATAS SISTEM PENGENDALIAN INTERN DAN JUMLAH TEMUAN AUDIT ATAS KEPATUHAN TERHADAP OPINI LAPORAN KEUANGAN PEMERINTAH DAERAH Amalia Nur Alfiani; Sri Rahayu; Annisa Nurbaiti
JRAK Vol 9 No 1 (2017): April 2017
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (266.258 KB) | DOI: 10.23969/jrak.v9i1.362

Abstract

The purpose of examination of financial statements is to provide opinions on the fairness of financial information presented in the financial statements. Based on Law Number 15 of 2004, the criteria for giving opinion are: conformity with Government Accounting Standards, adequacy of disclosure, compliance with laws and regulations, and effectiveness of internal control systems. This study aims to examine the effect of the number of audit findings on the internal control system and the number of audit findings on compliance with the opinion of the financial statements of local governments in West Java. Population in this research is 52 Reports of Result of Inspection on Local Government Financial Report (LKPD) in city/ district in West Java during 2014-2015. The sample in this study is the entire population. The partial test results of the audit findings on the SPI and the number of audit findings on each compliance have no significant effect on LKPD opinion, and simultaneously the number of audit findings on the SPI and the number of audit findings on compliance have no significant effect on the LKPD opinion of the city / district in Java West in 2014-2015.
TEKONOLOGI INFORMASI, SUMBER DAYA MANUSIA, KOMITMEN DAN KOMUNIKASI TERHADAP KESIAPAN IMPLEMENTASI STANDAR AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL Annisa Intan Pratiwi; Sri Rahayu; Djusnimar Zutilisna
JRAK Vol 9 No 1 (2017): April 2017
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (237.679 KB) | DOI: 10.23969/jrak.v9i1.363

Abstract

The purpose of this study is to determine the effect of information technology, human resources, commitment, and communication to the promptness of the implementation accrual based government accounting standards in Bandung City Government, either simultaneously or partially. The population is the Office of Financial and Assets Management of Bandung City Government. Sampling method used is a saturated sample, as many as 80 respondents. The hypothesis were tested using multiple linear regression analysis. The results showed that information technology, human resources, commitment, and communication have significant effect to the promptness of the implementation accrual based government accounting standards in Bandung City Government simultaneosly. Partially, the information technology, human resources, and communication have positive while commitment does not have significant effect to the promptness of the implementation accrual-based government accounting standard in Bandung City Government.
MEKANISME GOOD CORPORATE GOVERNANCE DAN TRANSPARANSI PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY Damara Putri Utami; Willy Sri Yuliandari; Muhamad Muslih
JRAK Vol 9 No 1 (2017): April 2017
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (362.167 KB) | DOI: 10.23969/jrak.v9i1.364

Abstract

The level of CSR disclosure in Indonesia is still low because of a lack company commitment to do the CSR activities. The implementation of GCG indicated can support the implementation of CSR in an enterprise because there is a relationship between GCG and CSR. The purpose of this study is to examine the influence of GCG mechanism (proportion of independent commissioners, the number of audit committee, managerial ownership) and corporate transparency, either simultaneously or partially on CSR disclosure. This study uses listed company in SRI KEHATI Index at Indonesia Stock Exchange in 2013-2015 as a population. The sample selection technique using purposive sampling and analytical method using panel data regression. The result of this study shows that GCG mechanism and corporate transparency simultaneously have significant affect on CSR disclosure. Partially shows that proportion of independent commissioners and corporate transparency have significant affect with negative direction on CSR disclosure, while the number of audit committee and managerial ownership has no affect on CSR disclosure.

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