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[EARNINGS QUALITY AND COVID-19 OUTBREAKS IN INDONESIA ]]>
<![CDATA[Anwar, Yuli]]>;
<![CDATA[Djan, Ismulyana]]>;
<![CDATA[Mulyadi, Dedy]]>;
<![CDATA[Wihananto, Adri]]>
<![CDATA[ JRAK Vol 16 No 2 (2024): October Edition ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.23969/jrak.v16i2.14024
<![CDATA[Earnings quality is a critical indicator and an important element of a company's financial statement performance especially in the COVID-19 Outbreaks. This research aims at proving whether there was a difference in earnings quality before and during the COVID-19 Outbreak. The scope of this research was restricted to LQ-45 firms and the final sample in the observation period was 166 from 584 observations for the period 2010-2022. The sampling technique used purposive sampling and hypothesis testing used the independent T Test method. This research found that earnings quality on LQ-45 in the Indonesia Stock Exchange during the COVID-19 outbreak had higher earnings quality than before the COVID-19 outbreak. Therefore, it was feasible that other rising countries' results might differ from those of Indonesian firms. The results of this research were used to help investors make investment decisions.]]>
<![CDATA[THE MEDIATING ROLE OF AUDIT QUALITY IN THE RELATIONSHIP BETWEEN NON-FINANCIAL FACTORS OF AUDIT FEES ]]>
<![CDATA[Hidayat, Imam]]>;
<![CDATA[Abbas, Dirvi]]>;
<![CDATA[Hamdani, Hamdani]]>;
<![CDATA[Saad, Asni]]>
<![CDATA[ JRAK Vol 16 No 2 (2024): October Edition ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.23969/jrak.v16i2.14308
<![CDATA[The Sun Nusantara Prima (SNP) designed incorrect receivables by generating fictitious sales with Columbia client data. It was unfortunate that Deloitte, the auditor, was unable to report the detection of a fraudulent scheme in SNP's financial statements. The research aims at investigating the influence of firm complexity, size, and independent commissioners on audit fees. The research's population consisted of manufacturing companies that were listed on the BEI. The complexity of the firm and Audit quality influenced the audit fee. Company size and The Independent Commissioner had no significant effect on audit fees. Furthermore, the Company's Complexity affected audit costs with audit quality as a mediating variable. These findings were inconsistent with the agency's theory, where lack of independent commissioner supervision suppressed management intervention against auditors so that sometimes they were given information that was not relevant and reliable. Therefore, public accountants made mistakes in making their opinions.]]>
<![CDATA[THE INFLUENCE OF MANAGEMENT ASSURANCE AND ACCOUNTING INFORMATION SYSTEMS ON MANAGERIAL PERFORMANCE ]]>
<![CDATA[Hadiyat, Yana]]>;
<![CDATA[Arsjah , Regina]]>
<![CDATA[ JRAK Vol 16 No 2 (2024): October Edition ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.23969/jrak.v16i2.14386
<![CDATA[Managerial performance can be an added value in increasing achievements in management. The research aims at determining empirical evidence of the influence of organizational commitment, and management accounting information system characteristics on managerial performance which was moderated by the success of implementing the accounting information system. The type of data used was primary data and the population was collected from West Java BUMN employees. This research found that Digital Skills and Aggregated had a high influence on Managerial Performance. The research implied that the implementation of government accounting standards and good-quality financial reports could increase the accountability of government agency performance.]]>
<![CDATA[CORPORATE VALUES: GOVERNANCE, RISK, COMPLIANCE (GRC) AND LEVERAGE ]]>
<![CDATA[Muslih, Muhamad]]>;
<![CDATA[Meynisa, Ambel]]>
<![CDATA[ JRAK Vol 16 No 2 (2024): October Edition ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.23969/jrak.v16i2.14480
<![CDATA[Integrating Islamic banking into Indonesia’s broader financial system could provide valuable insights into the challenges and opportunities associated with traditional banking practices with Sharia-compliant values. This research examined the effect of Governance, Risk, Compliance, and leverage on the corporate value of Islamic Commercial Banks in Indonesia from 2018-2022, with size, age, and profitability as control variables. The research utilized panel data regression on 11 purposively sampled banks, and it found that GRC and leverage significantly affected corporate value simultaneously. Moreover, the board of directors and Sharia Supervisory Board negatively affected corporate value, while the audit committee and leverage had a positive effect. Corporate size and age significantly affected corporate value, whereas profitability did not. The research underscored the importance of GRC and leveraged in determining corporate value and calls for additional research to assist the investor in making informed decisions and evaluating potential investments in the Islamic financial sector.]]>
<![CDATA[BIBLIOMETRIC INVESTIGATION: UNCOVERING FINANCIAL INCLUSION AND FINANCIAL PERFORMANCE OF SMES ]]>
<![CDATA[Yogantara, Komang]]>;
<![CDATA[Yadnyana, I Ketut]]>;
<![CDATA[Sudana, I Putu]]>;
<![CDATA[Sujana, I Ketut]]>
<![CDATA[ JRAK Vol 16 No 2 (2024): October Edition ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.23969/jrak.v16i2.14542
<![CDATA[SMEs face various challenges that hinder the improvement of their financial performance. Access to finance is the most perceived barrier. This study aims to review the literature and dissect the current utilization of financial inclusion, with a focus on SMEs, especially their financial performance. This review synthesizes previous literature to identify institutions and journals that lead publications, theories, and approaches used. Through a bibliometric investigation, a search indexed in Scopus and Science Direct resulted in the acceptance of 45 peer-reviewed papers published from 2019 to April 2024. This review identifies several methodological gaps in the literature that have the potential for further research. This study also reveals that financial inclusion is often a challenge, especially for SMEs in improving their financial performance. The identified mediating roles may provide implications for SMEs to align financial inclusion with the goal of better financial performance.]]>
<![CDATA[CEO POWER, GENDER DIVERSITY AND ESG PERFORMANCE: EVIDENCE FROM FINANCIAL COMPANIES IN ASEAN-5 ]]>
<![CDATA[Dillak, Vaya]]>;
<![CDATA[Hapsari, Tarisha]]>
<![CDATA[ JRAK Vol 16 No 2 (2024): October Edition ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.23969/jrak.v16i2.16495
<![CDATA[ESG principles are considered significant because they do not only focus on increasing profits but also pay attention to environmental, social, and good governance aspects. This research aims at analyzing the influence of CEO power and gender diversity on banking companies that go public in ASEAN-5 countries. This research used a non-probability sampling with a purposive sampling technique to select the sample. This technique obtained 24 banking companies going public in ASEAN-5 countries during 2018-2022. The analysis technique used in this research was panel data regression. The result showed that CEO Power and gender diversity positively affected ESG performance, then the control variable ROA had a negative effect as well Size had a positive effect. On the other hand, DER did not affect ESG Performance. The practical implications of the research results for companies stated that companies could implement CEO Power and gender diversity in the corporate environment to support sustainable development goals.]]>
<![CDATA[THE ANTECEDENTS OF VALUE RELEVANCE: A SYSTEMATIC LITERATURE REVIEW ]]>
<![CDATA[Sasanti, Elin]]>;
<![CDATA[Suartana, I Wayan]]>;
<![CDATA[Wirama, Dewa Gede]]>;
<![CDATA[Wirajaya, I Gde Ary]]>
<![CDATA[ JRAK Vol 16 No 2 (2024): October Edition ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.23969/jrak.v16i2.16979
<![CDATA[Research on value relevance in accounting reveals how market perceptions of accounting information are formed. Despite significant attention, a comprehensive explanation for variations in value relevance remains elusive. This study reviews the determinants of value relevance to identify gaps in the literature. Using PRISMA criteria, 47 empirical articles from 2013 to 2023 were examined across various countries. Findings indicate that International Financial Reporting Standards (IFRS) adoption and corporate governance significantly influence the value relevance of accounting information. While IFRS generally enhances financial statement comparability, outcomes vary in developing countries with weaker regulatory systems. Key factors also include board size, CEO duality, board diversity, macroeconomic conditions, and non-financial disclosures. The study employs agency and signaling theories to analyze these determinants, highlighting the complex factors affecting the utility of financial information for investors and calling for further research in underexplored contexts and on non-financial disclosures.]]>
<![CDATA[FOREIGN COMMISSIONERS' IMPACT ON BOARD CHARACTERISTICS AND FIRM PERFORMANCE ]]>
<![CDATA[Mahaputra, I Nyoman Kusuma Adnyana]]>;
<![CDATA[Sudiartana, I Made]]>;
<![CDATA[Bagiana, I Kadek]]>;
<![CDATA[Primadona, Ida Ayu Lidya]]>;
<![CDATA[Murti, Ni Putu Mita Ari]]>
<![CDATA[ JRAK Vol 16 No 2 (2024): October Edition ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.23969/jrak.v16i2.17006
<![CDATA[This research addressed the problem of understanding how board composition influenced firm performance with a specific focus on the roles of female and foreign commissioners. Utilizing data from 122 manufacturing companies listed on the Indonesian Stock Exchange over the years 2019-2021. The research employed moderated regression analysis on 366 observations to examine this dynamic. The findings revealed that larger board sizes, as well as the presence of independent and female commissioners, positively affected firm performance. While foreign commissioners were found to enhance the positive impact of board size, they did not significantly moderate the effects of independent and female commissioners. These results highlighted the critical role of board diversity in enhancing corporate governance and firm performance, offering significant implications for global governance practices.]]>
<![CDATA[POLITICAL CONNECTION AND TAX AVOIDANCE: EVIDENCE FROM TWO-TIER BOARD SYSTEM IN INDONESIA ]]>
<![CDATA[Diningrum, Nola]]>;
<![CDATA[Kurniawati, Estetika]]>
<![CDATA[ JRAK Vol 16 No 2 (2024): October Edition ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.23969/jrak.v16i2.17362
<![CDATA[Tax avoidance remains an ongoing issue on a global scale, especially in developing countries. This study aimed to examine the relationship between political connections on the board of commissioners and directors and tax avoidance. This study analyzed manufacturing companies listed on the Indonesia Stock Exchange from 2020 to 2022, selected through a purposive sampling method to produce 289 observations. To enhance the analysis, this study used BTD and CETR to measure tax avoidance. Overall, the results showed that political connections of the board of commissioners had a negative influence on tax avoidance. However, the political connections of the directors did not influence tax avoidance. The board of commissioners can prevent actions that could damage the corporation's reputation by monitoring and advising the directors on tax strategies. This study contributes to the upper echelon theory by demonstrating that the political experience of the board of commissioners suppresses tax avoidance.]]>
<![CDATA[CEO NARCISSISM AND FINANCIAL PERFORMANCE ]]>
<![CDATA[Fionita, Ita]]>;
<![CDATA[Susanti, Susanti]]>;
<![CDATA[Pranyoto, Edi]]>;
<![CDATA[Lestari, Nyoman]]>
<![CDATA[ JRAK Vol 16 No 2 (2024): October Edition ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.23969/jrak.v16i2.18406
<![CDATA[Financial performance reflects a company’s operational condition in both favorable and unfavorable periods. Narcissistic CEOs often drive short-term financial gains through risky strategies, but these can result in long-term issues, such as rising debt and declining performance. This study examines the impact of CEO narcissism on financial performance, using Corporate Social Responsibility (CSR) as a mediator. The population consists of state-owned firms in Indonesia, with purposive sampling applied. Data analysis uses the path analysis method. The study finds that CEO narcissism negatively affects both financial performance and CSR. Narcissistic traits, measured through factors like photos and education, harm CSR efforts, though CSR does not mediate the relationship between CEO narcissism and financial performance. The findings suggest that companies should carefully assess narcissistic traits in CEO candidates, as these can harm long-term financial stability and social reputation. Investors are also advised to consider CEO personality traits when making investment decisions.]]>
