Jurnal Riset Akuntansi Kontemporer
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
Articles
190 Documents
<![CDATA[LOCAL GOVERNMENTS FINANCIAL REPORTING QUALITY IN PAPUA AND WEST PAPUA: DO LOCAL GOVERNMENT CHARACTERISTICS MATTER? ]]>
<![CDATA[Amrie Firmansyah]]>;
<![CDATA[Zef Arfiansyah]]>;
<![CDATA[Muhamad Rizal Yuniar]]>
<![CDATA[ JRAK Vol 14 No 2 (2022): October Edition ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia ]]>
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DOI: 10.23969/jrak.v14i2.5552
<![CDATA[This study investigates the effect of local government size, local government spending, and the local government dependence level on the financial reporting quality. This study employs a quantitative method. The research data summarizes the financial statements of the regency/city governments in Papua and West Papua from 2016 to 2020. The data is sourced from www.djpk.kemenkeu.go.id and www.bpk.go.id. By using purposive sampling, the sample amounted to 207 observations. The hypothesis testing of this research was conducted employing logistic regression. The test results suggest that the local government size and local government spending are positively associated with financial reporting quality. In contrast, the local government dependence level is negatively associated with financial reporting quality.]]>
<![CDATA[CHOOSING A CAREER AS A PUBLIC ACCOUNTANT: DOES CALLING MATTER? ]]>
<![CDATA[Dhita Mawar Hutami]]>;
<![CDATA[Muamar Nur Kholid]]>;
<![CDATA[Selfira Salsabilla]]>
<![CDATA[ JRAK Vol 14 No 2 (2022): October Edition ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia ]]>
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DOI: 10.23969/jrak.v14i2.5576
<![CDATA[Public accountants are in great demand in Indonesia. However, the development of the new public accountant did not go as planned. This study aims to determine the antecedents that influence accounting students' intention to pursue careers as public accountants. This study's Social Cognitive Career Theory (SCCT) framework is extended by adding a Role Model and Calling. The participants in this study are 204 accounting students who have taken the auditing course. The findings of this study reveal that calling has a significant positive effect on accounting students' outcome expectations and intention to pursue careers as public accountants. The role model significantly affects self-efficacy and intention to pursue a career as a public accountant. Regrettably, outcome expectancy does not affect a student's intention. This study discusses the practical consequences of encouraging students to choose careers as public accountants through data analysis.]]>
<![CDATA[MATURITY AND RELIGIOSITY IN SHAPING ACCOUNTING STUDENT’S PERCEPTION OF BUSINESS SCANDALS ]]>
<![CDATA[Wiwit Apit Sulistyowati]]>;
<![CDATA[Agung Yulianto]]>;
<![CDATA[Acep Komara]]>
<![CDATA[ JRAK Vol 14 No 2 (2022): October Edition ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia ]]>
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DOI: 10.23969/jrak.v14i2.5623
<![CDATA[Business scandals involving an accountant role lead to a drop in public confidence in the business and accountant profession. This study focuses on accounting student perception of the accounting scandal based on maturity factors and religiosity. This study uses simple random sampling technique and obtained a sample number of 283 students. Respondent answers were analyzed using structural equation modelling through SmartPLS. The study results proved that maturity factors and religiosity have a positive effect on accounting student perception regarding the impact of business scandals on the accounting profession. Maturity factors positively affect accounting student perception regarding the impact of business scandals on knowledge of business scandals, while religiosity negatively affects student perceptions, but it is not significant.]]>
<![CDATA[YIELD TO MATURITY BOND: INTEREST RATE, INFLATION AND BOND RATING – EMPIRICAL RESEARCH ON BANKING SECTOR ]]>
<![CDATA[Listiya Ike Purnomo]]>;
<![CDATA[Mila Wijaya]]>;
<![CDATA[Elfan Pratama]]>
<![CDATA[ JRAK Vol 14 No 2 (2022): October Edition ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia ]]>
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DOI: 10.23969/jrak.v14i2.5624
<![CDATA[This research aims at determining the impact of interest rates, inflation and bond rating on bond yields to maturity. This type of exploration using quantitative exploration with an associative approach. purposive sampling was used for the selection of research samples. The population of this research is banking companies listed on the Indonesia Stock Exchange in 2016-2020. This disquisition used panel data regression analysis system. From the model test, a random effect model was attained as a model estimator. The result of this research is that interest rates, inflation, and bond rating together affect bond yields to maturity. Interest rate and inflation variables did not affect a bond's yield to maturity. The bond standing variable harms the bond's yield to maturity.]]>
<![CDATA[THE EFFECT OF EXCHANGE RATE AND INTEREST RATE ON SHARE PRICES IN THE MANUFACTURING SECTOR WITH INFLATION AS MODERATION ]]>
<![CDATA[Sugiyanto Ikhsan]]>;
<![CDATA[Toufiq Agung Pratomo Sugito Putra]]>;
<![CDATA[Sugiyanto Sugiyanto]]>;
<![CDATA[Rima Dasuki]]>;
<![CDATA[Endra Herdiansyah]]>
<![CDATA[ JRAK Vol 14 No 2 (2022): October Edition ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia ]]>
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DOI: 10.23969/jrak.v14i2.5648
<![CDATA[The movement of stock prices during the COVID-19 pandemic crisis has shown significant changes, this can be seen from the decline in the Composite Stock Price Index (JCI). This condition encouraged research in the field of macroeconomics to be able to understand this phenomenon. This research aims at examining the effect of macroeconomics on stock prices by using the manufacturing sector as the object of research. This research used the 2020 period, where in that period the JCI fell. The results showed that only the exchange rate had an effect on stock prices in the manufacturing sector, while inflation and interest rates had no effect on stock prices in the manufacturing sector. Inflation which is used as a moderating variable can moderate the effect of exchange rates and interest rates on stock prices in the manufacturing sector.]]>
<![CDATA[ENVIRONMENTAL DISCLOSURE INFORMATION: THE ROLE OF ENVIRONMENTAL CERTIFICATION AND FIRM SIZE ]]>
<![CDATA[Maya Indriastuti]]>;
<![CDATA[Anis Chariri]]>;
<![CDATA[Fuad Fuad]]>
<![CDATA[ JRAK Vol 14 No 2 (2022): October Edition ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia ]]>
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DOI: 10.23969/jrak.v14i2.5780
<![CDATA[Activities disclosure reflects corporate accountability, responsibility, and transparency to investors and other stakeholders. Therefore, the objectives of this study are to analyze and empirically test the effect of the board of directors and the environment certification at 36 mining companies listed on the Indonesia Stock Exchange within 2019-2021 with 108 annual reports. The results of multiple linear regression data processing showed that the board of directors could not increase the amount of environmental disclosure information. Meanwhile, environmental certification and firm size can increase the amount of environmental disclosure information. The implication of this research is companies need to disclose enviromental information in order to gain business trust from the public, investors and other stakeholders.]]>
<![CDATA[THE IMPLEMENTATION OF A MANAGEMENT AUDITON HR RECRUITMENT TO ASSESS THE EFFECTIVENESS OF EMPLOYEE PERFORMANCE ]]>
<![CDATA[Dirvi Surya Abbas]]>;
<![CDATA[Tubagus Ismail]]>;
<![CDATA[Muhamad Taqi]]>;
<![CDATA[Helmi Yazid]]>
<![CDATA[ JRAK Vol 14 No 2 (2022): October Edition ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia ]]>
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DOI: 10.23969/jrak.v14i2.5941
<![CDATA[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.]]>
<![CDATA[THE INFLUENCE OF INTERNAL AUDIT AND WHISTLEBLOWING SYSTEM EFFECTIVENESS ON FRAUD PREVENTION ]]>
<![CDATA[Justinia Castellani]]>;
<![CDATA[Anggita Nuralisa]]>
<![CDATA[ JRAK Vol 14 No 2 (2022): October Edition ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia ]]>
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DOI: 10.23969/jrak.v14i2.6011
<![CDATA[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.]]>
<![CDATA[THE CASE OF INDONESIAN CONSUMER-GOODS INDUSTRIES: THE RELEVANCE OF INTELLECTUAL RESOURCES IN AFFECTING STOCK PRICES ]]>
<![CDATA[Resi Ariyasa Qadri]]>;
<![CDATA[Wafa Zhafira]]>;
<![CDATA[Mierza Darsya Putra]]>
<![CDATA[ JRAK Vol 14 No 2 (2022): October Edition ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia ]]>
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DOI: 10.23969/jrak.v14i2.6036
<![CDATA[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.]]>
<![CDATA[FORWARD-LOOKING INFORMATION DISCLOSURE AND FIRM VALUE IN THE PANDEMIC ERA ]]>
<![CDATA[Harjanti Widiastuti]]>;
<![CDATA[Evy Rahman Utami]]>;
<![CDATA[Erna Purnamasari]]>
<![CDATA[ JRAK Vol 14 No 2 (2022): October Edition ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia ]]>
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DOI: 10.23969/jrak.v14i2.6115
<![CDATA[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.]]>
