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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 6 Documents
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Search results for , issue "Vol 9 No 2 (2017): Oktober 2017" : 6 Documents clear
PROFITABILITAS, UKURAN PERUSAHAAN, DAN NILAI PERUSAHAAN TERHADAP PRAKTIK PERATAAN LABA Hermawati Nurciptaning Arum; Mohamad Rafki Nazar; Wiwin Aminah
JRAK Vol 9 No 2 (2017): Oktober 2017
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (321.88 KB) | DOI: 10.23969/jrak.v9i2.581

Abstract

Income smoothing is strategy where management increases or decreases profits to reduce fluctuation. Income smoothing is common form of profit management. Income smoothing measured using Eckel Index which can distinguish between companies that did and did not undertake income smoothing. Eckel uses CV for profit and net income. Index which has a result less than 1 is classified as a grader, index which has a result more than 1 is classified as nongrader. This study aims to determine the effect of profitability, firm size, and value of company on income smoothing. The object using company registered in Jakarta Islamic Index 2011-2015. Sampling technique used in this study is purposive sampling. Analytical method used in this study is logistic regression. The results show that profitability, company size, and value of company simultaneously influence income smoothing. Partially, profitability and company size significantly negative direction of income smoothing, the value of the company have significant influence with a positive direction toward the practice of income smoothing.
INTANGIBLE ASSET, PROFITABILITAS, DAN SUSTAINABILITY REPORT TERHADAP NILAI PERUSAHAAN Annisa Marwa; Deannes Isynuwardhana; Annisa Nurbaiti
JRAK Vol 9 No 2 (2017): Oktober 2017
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (335.457 KB) | DOI: 10.23969/jrak.v9i2.582

Abstract

Sri-Kehati Index has been increased since 2009, though return on equity has decreased. Stock price will be affected by the ROE so that the value of the firm also decreases. In this study, the independent variables are intangible assets, profitability, and sustainability report. The dependent variable is the value of the firm. This study aims to determine the effect of intangible assets, profitability, and sustainability report on the value of the firm in a company registered in Sri-Kehati Index Indonesia Stock Exchange. The population are all companies registered in SriKehati Index in the period of 2009- 2014, while the sample is determined by purposive sampling method so as to obtain 5 companies. The analytical method used is the panel data regression analysis. The results show intangible assets, profitability, and sustainability report simultaneously significant effect on value of the firm. While partially intangible asset has significant negative effect and profitability has significant positive effect on value of the firm.
CAPITAL ADEQUACY RATIO, LOAN DEPOSIT RATIO DAN NON PERFORMING LOAN TERHADAP PROFITABILITAS Alfian Agus Putranto; Farida Titik Kristanti; Dewa Mahardika
JRAK Vol 9 No 2 (2017): Oktober 2017
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (337.52 KB) | DOI: 10.23969/jrak.v9i2.583

Abstract

ROA is used to measure the ability of the bank’s management in obtaining the overall profit of the total assets owned. This study aims to examine the influence of Capital Adequacy Ratio (CAR), Loan Deposit Ratio (LDR) and Non Performing Loan (NPL). Profitability is proxied by Return on Assets (ROA) in Commercial Bank listed on Indonesia Stock Exchange (BEI) in the period of 2011-2015. The population in this study are the commercial bank listed on the Stock Exchange. Sample selection technique used is purposive sampling and acquired 31 commercial banks with the 2011-2015 study period. Methods of data analysis is panel data regression analysis. The results showed that simultaneous Capital Adequacy Ratio (CAR), Loan Deposit Ratio (LDR) and Non Performing Loan (NPL) have a significant effect on profitability. While partially, Capital Adequacy Ratio (CAR) significant positive effect, Non Performing Loan (NPL) significant negative effect, while Loan Deposit Ratio (LDR) has no effect on profitability.
OPINI AUDIT, TINGKAT KEMANDIRIAN, DAN TIPE PEMERINTAH DAERAH TERHADAP TINGKAT PENGUNGKAPAN INFORMASI Annisa Murni; Sri Rahayu; Djusnimar Zultilisna
JRAK Vol 9 No 2 (2017): Oktober 2017
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (271.737 KB) | DOI: 10.23969/jrak.v9i2.584

Abstract

This research aims to analyze the effect of the audit opinion, level of independence, and the type of local government to the level of disclosure of information on the official website of the local Government of Central Java province in 2014-2015. Sampling techniques used in this study is a purposive and retrieved samples of as many as 25 local governments. Methods of data analysis used were descriptive and multiple regression. The results showed that the audit opinion, level of independence, and the type of local government effect simultaneously against the level of disclosure of information on the official website of the local government in the province of Central Java. Partially, the audit opinion and the types of local government that have an impact on the level of disclosure of information on the official website of the local government in the province of Central Java. Level of independence has not an impact, partially.
PENGETAHUAN PERPAJAKAN, SOSIALISASI PERPAJAKAN, DAN PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK Meiska Lianty; Dini Wahjoe Hapsari; Kurnia K
JRAK Vol 9 No 2 (2017): Oktober 2017
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (342.079 KB) | DOI: 10.23969/jrak.v9i2.579

Abstract

This study aims to discover how the effect of the tax knowledge, tax socialization, and tax authorities service, either simultaneously or partially, on the taxpayers compliance in KPP Pratama Bandung Bojonagara. The research samples are the whole number of the non-employee individual taxpayers in the amount of 100 people. The sampling technique is convenience sampling and the analysis method is using multiple linear regression. Simultaneously, the tax knowledge, the tax socialization, and the tax authorities service significantly affect the taxpayers compliance in KPP Pratama Bandung Bojonagara. Partially, the result shows that both the tax knowledge and the tax authorities service significantly have positive effect and are directly proportional on the taxpayers compliance. On the other hand, the tax socialization has no significant effect on the taxpayers compliance in KPP Pratama Bandung Bojonagara.
KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN MANAJERIAL, DAN KUALITAS AUDIT TERHADAP MANAJEMEN LABA inne Aryanti; Farida Titik Kristanti; Hendratno H
JRAK Vol 9 No 2 (2017): Oktober 2017
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (255.755 KB) | DOI: 10.23969/jrak.v9i2.580

Abstract

The purpose of this research is to understand the influence of institutional ownership, managerial ownership, and audit quality for earnings management. The unit analysis in this research is the report of a finance company sub sector coal listed Indonesia Stock Exchange. The sampling technique of this research is used by purposive sampling and obtained 8 sub-sector coal companies in 20122015 to obtain 32 samples as observation material. Methods of data analysis in this research is panel data regression. The results showed that institutional ownership has no significant effect on earnings management, while managerial ownership influence significantly the negative direction and quality of the audit significant influence with a positive direction to earnings management so for investors should choose a company with a large managerial ownership and due attention to the quality of KAP being an independent auditor of a company that does not take the wrong investment decisions.

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