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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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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.
KINERJA KEUANGAN TERHADAP KEMAMPUAN BERKELANJUTAN PERUSAHAAN Kurnia Octha Saputri
JRAK Vol 11 No 1 (2019): Edisi April
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (699.151 KB) | DOI: 10.23969/jrak.v11i1.1869

Abstract

This study aims to investigate the financial performance and sustainable company ability and investigate the effect of financial performance as measured by by profitability (ROA), capital adequacy (CAR), operational performance efficiency (BOPO), liquidity (FDR), and non performing financing (NPF), on the sustainable company ability as measured by the FSR at Sharia Commercial Bank in Indonesia for the period 2012-2016.The sample used in this research is 11 Sharia Commercial Banks. The sample selection technique used is purposive sampling. Methods of data analysis using panel data regression analysis with 5% significance. The result of t test shows that capital adequacy has significant positive effect, meanwhile profitability operational performance efficiency, liquidity, and non performing financing has significant negative effect. The result of F test shows that simultaneously the financial performance has significant effect on corporate sustainable capability with adjusted R2 of 0.581292.
PREDIKSI KEBANGKRUTAN DENGAN METODE ALTMAN Z-SCORE, SPRINGATE DAN ZMIJEWSKI PADA PERUSAHAAN DELISTING DI BURSA EFEK INDONESIA (BEI) Anggita Prameswari; Irni Yunita; Muhammad Azhari
JRAK Vol 10 No 1 (2018): Edisi April
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (708.617 KB) | DOI: 10.23969/jrak.v10i1.1056

Abstract

This research aimed to understand how to use of the Altman Z-Score, Springate, and Zmijewski methods, to predict bankruptcy and help to analyze companies that have been delisted from Indonesian Stock Exchange in time period of 2011–2015. This research used descriptive method with quantitative approach. The population used in this research are companies that have been delisted in time period of 2011-2015, using the financial report from three years before the companies delisting from Indonesian Stock Exchange. Non-probability sampling with purposive sampling technique were used, with nine companies that have been delisted from Indonesian Stock Exchange. The result showed that there are different prediction from each methods. Most delisting companies are predicted to bankrupt at least one of the methods.
FAKTOR FAKTOR YANG MEMENGARUHI KINERJA AUDITOR SERTA DAMPAKNYA TERHADAP PROFESIONALISME R. Muchamad Noch; Sri Indri Winata
JRAK Vol 11 No 2 (2019): Edisi Oktober
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v11i2.2770

Abstract

Penelitian ini bertujuan untuk menguji Faktor-Faktor yang memengaruhi Kinerja Auditor Serta Dampaknya Terhadap Profesionalisme Auditor. Sampel pada penelitian ini adalah Auditor pada Kantor Akuntan Publik di Wilayah Bandung. Metode yang digunakan dalam penelitian ini adalah metode deskriptif dan verifikatif. Hasil penelitian yang telah dilakukan pada model sub-struktur kedua menunjukan kinerja auditor terhadap profesionalisme auditor sebesar 61,1%, kemudian besarnya pengaruh komitmen organisasi terhadap profesionalisme auditor melalui kinerja auditor sebagai variabel intervening yaitu sebesar 32,7%, pengaruh gaya kepemimpinan terhadap profesionalisme auditor melalui kinerja auditor sebagai variabel intervening yaitu sebesar 23,8%, dan pengaruh pemahaman good governance terhadap profesionalisme auditor melalui kinerja auditor sebagai variabel intervening yaitu sebesar 31,7.
CORPORATE SOCIAL RESPONSIBILITY, KEPEMILIKAN MANAJERIAL TERHADAP NILAI PERUSAHAAN DENGAN MODERASI UKURAN PERUSAHAAN Annisa Octoriawan; Ellen Rusliati
JRAK Vol 11 No 2 (2019): Edisi Oktober
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v11i2.2771

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Corporate Social Responsibility (CSR) dan kepemilikan manajerial terhadap nilai perusahaan dengan ukuran perusahaan sebagai variabel moderasi pada perusahaan pertambangan sub sektor batubara yang terdaftar di Bursa Efek Indonesia periode 2014-2017. Sampel berjumlah 12 perusahaan dipilih secara purposive sampling. Penelitian ini menggunakan analisis regresi data panel dan Moderate Regression Analysis (MRA) dengan bantuan Eviews 9. Hasil penelitian menunjukkan bahwa CSR dan kepemilikan manajerial secara simultan berpengaruh terhadap nilai perusahaan sebesar 30,1%. Hasil penelitian dengan ukuran perusahaan sebagai moderasi berpengaruh secara simultan sebesar 62,92%. CSR memiliki pengaruh yang dominan.
DANA PIHAK KETIGA, KECUKUPAN MODAL, RISIKO KREDIT, DAN NILAI TUKAR TERHADAP PROFITABILITAS Okti Rahma Jyana; Azhar Affandi
JRAK Vol 11 No 2 (2019): Edisi Oktober
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v11i2.2774

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh dana pihak ketiga, kecukupan modal, risiko kredit, dan nilai tukar terhadap profitabilitas bank umum syariah yang ada di Indonesia pada periode 2012-2017. Metode yang digunakan adalah metode deskriptif dan verifikatif, dengan sampel 8 bank umum syariah dan menggunakan analisis regresi data panel dengan alat bantu Eviews 10 dan Microsoft Office Excel 2013. Hasil penelitian menunjukkan bahwa variabel dana pihak ketiga, kecukupan modal, risiko kredit, dan nilai tukar berpengaruh signifikan terhadap profitabilitas bank umum syariah dengan hasil uji koefisien determinasi menunjukkan adanya pengaruh sebesar 73,13% dan sisanya 26,87% dipengaruhi variabel lain yang tidak diteliti. Hasil penelitian ini menunjukkan bahwa risiko kredit berpengaruh negatif dan signifikan terhadap profitabilitas. Dana pihak ketiga, kecukupan modal, dan nilai tukar berpengaruh positif dan tidak signifikan terhadap profitabilitas.
INTEGRATED REPORTING DISCLOSURE, BUSINESS COMPLEXITY AND FIRM VALUE Seful Komar; Nurmala Ahmar; Dwi Prastowo Darminto
JRAK Vol 12 No 1 (2020): Edisi April
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v12i1.2342

Abstract

This study empirically investigates the effect of disclosure elements of integrated reporting on firm value. Business complexity is used as a moderating variable in the effect of integrated reporting on firm value. A total of 189 samples of manufacturing companies registered on the Indonesia Stock Exchange in 2015-2017 met the criteria using the purposive sampling method. A multiple linear regression analysis using SEM-PLS program is employed as a data analysis tool. The results showed that integrated reporting has significant effect on firm value. Business complexity moderates the relationship of disclosure integrated reporting to firm value. The better quality of information disclosure from element of integrated reporting increases investor confidence thereby increasing firm value.
THE EFFECTIVENESS OF FINANCING MODEL TO SUPPORT COMPETITIVE ADVANTAGE IN CERAMIC INDUSTRY Elizabeth Tiur Manurung
JRAK Vol 11 No 2 (2019): Edisi Oktober
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v11i2.2769

Abstract

The Micro, Small, and Medium Enterprises (MSME) sector is not an easy sector to obtain credit from Bank/ Financial agent, because too many obstacles to a access Bank credit, such as: collateral, administrative aspect, company stability. The purpose of this study is to implement an effective financing model for ceramic craftsmen, in relating with achieving competitive advantage of pottery Plered craftsmen. By using descriptive method, research result shows The effectiveness of funding model for ceramic craftsmen that consist of 4 elemens, such as: local government of Plered, Ceramic craftsmen, Financial agency, and Deposit insurance agency; which is all elemens shoul be made a well-coordinated. The effectiveness of financing aspects in ceramics industry, encouraging the development of ceramics production and also craftsmen productivities. Company productivity will increase too. It means product sustainability of pottery industry will be achieved and competitive advantages of ceramic Plered will be increased.
AUDIT TENURE, AUDITOR EXPERIENCE, INDEPENDENCY, AND TASK COMPLEXITY ON AUDIT JUDGEMENT Arie Pratania Putri; Nur Nabila; Viony Augustin; Fellia Fellia
JRAK Vol 13 No 1 (2021): 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.v13i1.3506

Abstract

Research was conducted in KAP in the area of Medan with the primary data collection method using questionnaire. The sampling was conducted by purposive sampling technique and the sample used in this research was 82 respondent. The method of analysis was used is multiple linear regression analysis using SPSS. The result of research showed that audit tenure auditor experience and independency have significant positive effect on audit judgement, task complexity has not significant effect.
FACTORS THAT INFLUENCE WHISTLEBLOWING INTENTIONS VILLAGE GOVERNMENT OFFICIAL Yesi Mutia Basri; Ferty Riarni; Nur Azlina; M. Haykal Daditullah Indrapraja
JRAK Vol 12 No 2 (2020): Edisi Oktober
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v12i2.3125

Abstract

The study investigates the factors that influence village officials to have an interest in whistleblowing. Organizational commitment, rewarding, idealism ethical orientation, relativism and machiavellian ethical orientation are used as factors that influence the interest of village officials to do whistleblowing. The population in this research is the entire officials of the village government who worked in district Kelayang, Indragiri Hulu Regency. The sampling technique in this research is to use incidental sampling. A total of 60 village officialses participated in this study, which consisted of village heads, village secretaries. regional executor and technical executive. The data analysis technique used is multiple regression. The results of hypothesis testing that is: organizational commitment and idealism ethical orientation effect on interest to do the whistleblowing but reward, relativism ethical orientation and machiavellian nature has no effect against the interest to do the whistleblowing.This research contributes to reducing the occurrence of fraud committed by village officials.

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