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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 190 Documents
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AN EVENT STUDY: INDONESIAN CAPITAL MARKET REACTION TO THE RUSSIA-UKRAINE WAR ANNOUNCEMENT Nurhaflah Soraya
JRAK Vol 15 No 1 (2023): 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.v15i1.6676

Abstract

The development of the Indonesian capital market is heavily influenced by global macroeconomics and economic conditions. The purpose of this study is to evaluate the reaction of the Indonesian capital market to LQ45 stocks before and after the announcement of war between Russia and Ukraine on February 24, 2022. The Composite Stock Price Index (IHSG) and the daily closing price of the corporation are utilized as secondary data. In this study, hypotheses were evaluated using the Wilcoxon signed-rank test and the one-sample t-test. The data indicated that the Indonesian capital market’s response to the Russia-Ukraine conflict was neglible, although abnormal returns in the mining, finance, consumer, and real estate sectors differ significantly.
THE RELATIONSHIP BETWEEN INFORMATION ASYMMETRY, MEDIA EXPOSURE, CAPITAL STRUCTURE, FIRM GROWTH, CSR AND FIRM VALUE Anggi Sitohang; dedy husrizal syah; Choms Gary Ganda Tua Sibarani
JRAK Vol 15 No 1 (2023): 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.v15i1.6745

Abstract

The purpose of this investigation is to explore the influence of information asymmetry, media exposure, capital structure, and firm growth on the value of the enterprise and to determine whether CSR acts as a mediator in this connection. The study involved examining 49 mining companies that were listed on the Indonesia Stock Exchange during the 2015-2020 period. The research methodology used purposive sampling to select ten companies that met specific criteria. The research results indicate that CSR was not significantly influenced by information asymmetry, capital structure, and firm growth. However, the research findings suggest that media exposure had a favourable effect on CSR. All four factors - information asymmetry, media exposure, capital structure, and firm growth- had a beneficial influence on firm value. Moreover, the research revealed that CSR did not act as a mediator between information asymmetry, media exposure, capital structure, and growth in firm value.
EMPLOYEE COMPETENCE AND MANAGEMENT OF GOVERNMENT TAX REVENUES RECEIVABLE: DOES KNOWLEDGE MANAGEMENT MATTER? Ria Dewi Ambarwati; Amrie Firmansyah; Wing Hartopo; Iis Iswandy
JRAK Vol 15 No 1 (2023): 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.v15i1.6911

Abstract

This study examines employee competence's effect on the management of tax revenue receivables in the context of imports, with knowledge management as a moderating variable. The data used in this study was derived from a questionnaire survey distributed from March to July 2022 to the respondents, who were officials in the treasury unit that manages tax receivables and officials in the unit that handles financial statements in the Directorate General of Customs and Excise. This study concludes that employee competence and knowledge management positively affect the management of tax revenue receivables in the context of imports. However, knowledge management cannot strengthen employee competence's positive influence on tax revenue receivables in the context of imports.
EARLY WARNING SYSTEM: THE ROLE OF WHISTLE-BLOWERS TO REDUCE CORRUPTION IN INDONESIA AND MALAYSIA Pupung Purnamasari
JRAK Vol 15 No 1 (2023): 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.v15i1.6917

Abstract

This study aims at intending to compile arrangements for early warning against corruption through the activities of informants overseen by the Whistleblowing Protection Act. However, the commitment to eradicate moral decline was the obligation of Indonesian and Malaysian citizens. It is also to distinguish how the Whistle-blowing Protection Act can be used as an initial notification toward acts of corruption. The population used was 260 respondents, of which 130 were from Indonesia and 130 were from Malaysia and used the SEM-AMOS v25 analysis tool. The results of this study indicated that the Whistle-blowing Protection Act is a model of the early notification framework and Pentahelix, especially in preventing fraud and acts of corruption.
THE EFFECT OF BUDGETING PARTICIPATION AND ORGANIZATIONAL COMMITMENT ON THE PERFORMANCE OF LOCAL GOVERNMENT INSTITUTIONS Elvira Zeyn; Nia Nuraeni
JRAK Vol 15 No 1 (2023): 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.v15i1.7105

Abstract

The study aims at determining the effect of budgetary participation and organizational commitment on the performance of local government institutions in Subang District SKPD. The sampling technique used was a survey method with a descriptive and verification approach with a type of questionnaire distributed to 27 SKPD in Subang Regency. Participation in budgeting had a significant effect on the performance of local government institutions while organizational commitment also had a significant effect on the performance of local government institutions in the SKPD of Subang Regency Government.
STOCK RETURN OF MANUFACTURING COMPANIES IN INDONESIA:INFLUENCE BUSINESS STRATEGY, EVA, MANAGERIALOWNERSHIP AND SIZE Priyo Susilo; Abdurrosyid; Dirvi Abbas; Sasa Suratman
JRAK Vol 15 No 1 (2023): 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.v15i1.7106

Abstract

The purpose of this study is to determine the effect of business strategy, economic value added (EVA), managerial ownership and size on stock profitability in manufacturing companies in the basic industrial and chemical sectors listed on the Indonesia Stock Exchange. The population of this study includes manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2016-2020. The sampling method uses a targeted sampling method. The type of data used in this study is secondary data using panel regression data analysis method. The results showed that business strategy and management ownership had a positive impact on stock returns. however, EVA and size do not affect stock returns.
INVESTIGATING CONCURRENT LECTURER PERFORMANCE: THE ROLE EFFORT AS MEDIATION & TASK COMPLEXITY AS MODERATION Helmi Yazid; Lili Sugeng Wiyantoro; Iis Ismawati
JRAK Vol 15 No 2 (2023): 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.v15i2.6243

Abstract

Currently, there are most accounting graduates who have not been able to compete to fill jobs in their fields. Universities must address it immediately. This study investigates the effect of the performance of university accounting lecturers in Jakarta – Banten. This study used respondents 334 of academics and auditors at universities in Jakarta and Banten. Sampling using purposive sampling method, and data analysis method using SEM. This research shows that accountability, self-ability, and effort can affect the performance of audit lecturers who also act as auditors. Then, complexity proved capable of being a moderation variable and Effort proved capable of being a mediation variable. This study explains that lecturers as academics and concurrently as auditors at universities in Jakarta and Banten who have high confidence will make maximum efforts to improve lecturer performance so that it will have an impact on decision making and be able to do their jobs well.
BOARD DIVERSITY AND CORPORATE SOCIAL RESPONSIBILITY DISCLOSURES Lucky Lestiananda; Yeterina Widi Nugrahanti; Gracella Theotama
JRAK Vol 15 No 2 (2023): 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.v15i2.6575

Abstract

Companies in Indonesia still don't care enough about Corporate Social Responsibility (CSR) causing various kinds of problems. Whereas, CSR is a form of corporate responsibility to stakeholders. This study aim to examine the effect of board diversity on the disclosure of CSR. All manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2019-2020 are used for population of this study. This study used quantitative approach and multiple linear regression analysis. Based on the results of testing of hypotheses, it is found that gender diversity, educational background diversity, and board size diversity have no effect on CSR disclosure. Then, tenure diversity and age diversity have a positive effect on CSR disclosure. Control variables in this study are company size and profitability. While company size has a positive effect and profitability has no effect on CSR disclosure. The results of this study can be used materials for improvements related to CSR disclosure in manufacturing companies.
FREE CASH FLOW IN MODERATED CAPITAL STRUCTURE, PROFITABILITY, INSTITUTIONAL OWNERSHIP ON DIVIDEND POLICY Eduard Ary Binsar Naibaho; Zulfa Naurah
JRAK Vol 15 No 2 (2023): 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.v15i2.6585

Abstract

Dividend policy is influenced by factors that are valid in studies. A factor that has run dividends uncontrollably is free cash flow. By using capital structure, profitability and institutional ownership as independent variables, we examined the effect of capital structure, profitability and institutional ownership on dividend policy with free cash flow as the moderating variable. The test was fulfilled with descriptive, verificative methods and a data panel regression model. Simultaneously, capital structure, profitability and institutional ownership had no positive impact on dividend policy even though free cash flows were collected, it drove capital structure, profitability and institutional ownership unnoticeable to dividend policy. This study is crucial to expanding the perspective on free cash flow and for future research.
FACTORS AFFECTING FRAUDULENT MANAGEMENT OF SCHOOL OPERATIONAL ASSISTANCE (BOS) FUNDS AT PUBLIC HIGH SCHOOLS Al Amin; Darwanis Darwanis; Fifi Yusmita
JRAK Vol 15 No 2 (2023): 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.v15i2.6631

Abstract

The number of fraud phenomena in Indonesia continues to increase from year to year and occurs in various sectors, including the education sector. This research aims at determining the effect of internal control, accounting information systems, accountability, and transparency on preventing fraud in managing BOS funds. The research was conducted at public high schools in Aceh from July to August 2022, with a population of 380 public high schools and a sample of 296 public high schools in Aceh province. The results showed that internal control, accounting information systems, accountability, and transparency simultaneously influenced fraud prevention in managing BOS funds. To some extent, internal control, accounting information systems, accountability, and transparency are significantly related to fraud prevention in BOS funds management. Therefore, the research implies that it can be used as a benchmark by the management of the BOS fund to prevent any possibility of fraud.

Page 12 of 19 | Total Record : 190

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