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JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal)
Published by POLITEKNIK LP3I BANDUNG
ISSN : 2407828X     EISSN : 24078298     DOI : 10.38204
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Riset Akuntansi dan Bisnis (JRAK) diterbitkan oleh Politeknik LP3I Bandung bekerja sama dengan Program Studi Akuntansi Politeknik LP3I Bandung secara berkala (setiap enam bulan). Tujuan jurnal ini adalah untuk mempublikasikan hasil riset maupun pemikiran akuntansi dan atau keuangan yang relevan bagi pengembangan profesi dan praktek akuntansi di Indonesia.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 28 Documents
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Search results for , issue "Vol 9 No 1 (2023): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2023" : 28 Documents clear
Pengaruh Independensi, Pengalaman Audit, Dan Kompetensi Auditor Terhadap Kualitas Audit Priskila. S Agustin; Yulinartati; Martiana Nina
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 9 No 1 (2023): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2023
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v9i1.813

Abstract

This study aims to determine the effect of independence, audit experience and auditor competence on audit quality at the East Surabaya Public Accounting Firm. The population used in this study are auditors who work in a Public Accounting Firm located in the East Surabaya Region with a total of 22 KAPs. The sample in this study was selected using a purposive sampling technique. There are 15 KAP willing to become respondents. The number of questionnaires distributed in this study were 75 questionnaires with questionnaire data that could be processed as many as 68 questionnaires. The data analysis technique used multiple linear regression analysis.Based on the results of the analysis and discussion, it shows that there is a positive and significant influence between independence, audit experience and auditor competence on audit quality. In addition, the results of the study show that either simultaneously or partially the independent variables, audit experience and auditor competence have a significant effect on audit quality.
Financial Performance dan Financial Distress Perusahaan Transportasi Sebelum dan Selama Pandemi Covid-19 Dimas Dwi Oktavian Dimas Dwi Oktavian; Diyah Probowulan Diyah Probowulan; Rendy Mirwan Aspirandi Rendy Mirwan Aspirandi
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 9 No 1 (2023): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2023
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v9i1.842

Abstract

Currently, various countries have been hit by the Covid-19 outbreak, one of which is Indonesia. In this case, the government is trying to implement various policies to prevent the transmission of the epidemic. One of them is a major social disaster (PSBB) which resulted in a decrease in the number of passengers for transportation companies due to limited community mobility. This has an effect on increasing income so that it also affects the company's financial condition. Both in terms of financial performance with the ratios used, namely ROA, ROE, and NPM as well as the potential to experience financial distress with the Springate model, so it is necessary to conduct research to test and analyze financial performance and financial difficulties in transportation companies before and congratulations on the covid-19 pandemic. Because this will have an impact on stakeholder decisions in decision making caused by the presence or negative information from the company's financial condition. So in this case, a different test was carried out on the second variable above to see the difference before and during the covid-19 pandemic. The results of the Wilcoxon signed ranks test on the ROA, ROE, and NPM ratios, because the data are not normally distributed have very significant results, and the paired sample t-test because the data is normally distributed in the springate model has very significant results. So, there is a difference between before and during the covid-19 pandemic in transportation companies in terms of financial performance and financial distress.
Pengaruh Current Ratio, Return on Asset, Dan Debt to Equity Ratio Terhadap Harga Saham Perusahaan Pertanian Dalam Daftar Bei Tahun 2011-2020 Amelia Angraini M; Nanu Hasanuh
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 9 No 1 (2023): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2023
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v9i1.877

Abstract

This study, titled ‘The Influence of Current Ratio, Return On Assets, and Debt to Equity Ratio on Stock Prices of Agricultural Companies on the IDX List,’ aimed to see how financial indicators like current ratio, return on assets, and debt to equity affect stock prices. Secondary data for this study came from the BEI website in the form of yearly financial reports, as well as finance.yahoo.com for stock prices for agricultural enterprises. Purposive sample of three firms with a total of 30 data points is used in this investigation. The data analysis strategy may be carried out using the traditional assumption test analysis technique, the coefficient of determination (R2), and the hypothesis testing stage is carried out using the F-test and t-test with the data processing tool, SPSS version 16. According to the findings, the current ratio and debt to equity ratio have a partial negative and significant influence on the value of the stock price, whereas the return on assets has a partly negative and substantial effect on the value of the stock price. But when evaluated at the same time span, the results show the simultaneous effect of the ratio of the independent variables on dependent variable of stock prices, passively or actively thus leads to a reporting basis for its fundamental output.
Pengaruh DER, ROA dan ROE Terhadap Harga Saham pada Perusahaan Manufaktur yang Terdaftar di BEI Nadhifah; Nanu Hasanuh
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 9 No 1 (2023): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2023
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v9i1.881

Abstract

The stock price is a value that proves how well the company is in carrying out the company operations, so it's not surprising that the stock price is one of the indicators seen and taken into consideration by investors when they want to invest. However, it is unavoidable that the stock prices will rise and fall in a company because it’s caused by several factors. Then this research purposes to look at whether there is a relation between Debt to Equity Ratio (DER), Return on Assets (ROA), and Return on Equity (ROE) to stock prices. A total of 5 manufacturing companies in the 2015-2020 period were selected as research samples, and the researcher choose purposive sampling as a form of a sampling method. The data analysis utilized is using classical assumption test and regression test. The results of the data that have been collected and then processed show that there is an influence that exists between the DER on the Stock Price, but the ROA and ROE don’t partially affect the Stock Price. Then simultaneously between the DER, ROA, and ROE, there is an effect on the Stock Price.
Pengaruh Return on Equity (ROE) Dan Return on Asset (ROA) Terhadap Harga Saham Pada Perusahaan Manufaktur Sektor Otomotif dan Komponen Di BEI Periode 2011-2020 Jason Cristoval; Nanu Hasanuh
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 9 No 1 (2023): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2023
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v9i1.886

Abstract

Pada riset ini berorientasi untuk mengetahui pengaruh dari ROE dan ROA pada harga saham secara parsial dan simultan. Teknik yang dipakai yaitu teknik purposive sampling dengan menggunakan populasi seumlah 13 perusahaan dan mengambil sampel 3 pada penelitian. Dengan analisis regresi linear berganda serta analisis asumsi klasik penelitian ini dilakukan. Berdasar pada hasil dan kesimpulan dari penelitian ini didapatkan jika ROE dan ROA berpengaruh secara simultan dan juga bernilai signifikansi terhadap harga saham, ROA secara parsial ini berpengaruh negatif serta bernilai signifikansi terhadap Harga Saham, dan ROE secara parsial signifikan dan berpengaruh positif terhadap Harga Saham pada perusahaan sektor otomotif dan komponen yang ada di BEI.
Analisis Fraud Diamond Dalam Mendeteksi Financial Statement Fraud Risa Nadila Agustina; Yulinartati; Nina Mariana
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 9 No 1 (2023): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2023
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v9i1.929

Abstract

This study aims to determine the potential for fraudulent financial statements by using fraud analysis, where fraud is a concept that explains the factors that cause someone to commit fraud, namely opportunity, pressure, rationalization and ability. Opportunity factor is proxied by using financial stability and external pressure. The opportunity factor is proxied by using industrial properties and control effectiveness. The rationalization factor is proxied by rationality and auditor turnover. Finally, the ability factor is proxied by ability. This study uses the F_Score indicator to see the potential for fraudulent financial statements. The population of this study consisted of 193 companies, with 15 samples of companies. The sampling technique used was purposive sampling. Collecting data using secondary data. Data analysis using multiple linear regression analysis method. The results showed that partially (t test) financial stability and external pressure variables had a effect on the potential for fraudulent financial statements. Meanwhile, the nature of industry, change in auditor, and capability variables have no effect on the potential for fraudulent financial statements.
Pengaruh Sistem Informasi Akuntansi dan E-Commerce terhadap Kinerja UMKM di Wilayah Banyuwangi Wulan Nur Indahsari; Moh Halim; Rendy Mirwan Aspirandy
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 9 No 1 (2023): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2023
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v9i1.949

Abstract

This study aims to determine the effect of accounting information systems and e-commerce on the performance of MSMEs in the West Banyuwangi Region. The population used in this study is MSMEs located in the Banyuwangi Region and registered with the Banyuwangi City Cooperative and Trade Office. The sample in this study was selected using a purposive sampling technique. MSMEs that were sampled in this study were MSMEs in the West Banyuwangi Region. The number of questionnaires distributed in this study were 78 questionnaires with questionnaire data that could be processed as many as 72 questionnaires. The data analysis technique uses multiple linear regression analysis. In addition, the results of the study show that either simultaneously or partially the variables of accounting information systems and e-commerce have a significant influence on the performance of MSMEs.
Pengaruh Persepsi Manfaat, Persepsi Kemudahan, dan Persepsi Keamanan terhadap Minat Menggunakan Financial Technology pada Aplikasi Dana Siti Umul Khoiriyah; Achmad Syahfrudin Zulkarnnaeni; Moh Halim
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 9 No 1 (2023): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2023
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v9i1.950

Abstract

This study aims to determine the effect of perceived benefits, perceived convenience, and perceived security on interest in using financial technology through e-wallet with the DANA application in Ajung District. The population used in this study is online and physical stores that use e-wallet with the DANA application as many as 53 shops in Ajung District. The sample in this study was selected using a purposive sampling technique. Shops that were sampled were 48 online stores and physical stores. The number of questionnaires distributed in this study were 53 questionnaires with 48 questionnaire data that could be processed. The data analysis technique used multiple linear regression analysis. Based on the results of the analysis and discussion, it shows that perceived benefits, perceived convenience, and perceived security have a positive effect on interest in using e-wallet with the DANA application. In addition, the results of the study partially show that the perceived benefits, perceived convenience, and security perceptions have an effect on interest in using e-wallet with the DANA application.
Analisis Penerapan PSAK 71 terhadap Pencadangan Piutang pada Perbankan Carmanita Aisyah Pandanwangi; Arik Susbiyani; Elok Fitriya
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 9 No 1 (2023): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2023
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v9i1.951

Abstract

This study aims to determine the analysis of PSAK 71 on the provision of receivables at banks in Indonesia. The data in this study used qualitative methods in the form of secondary data and information on financial statements of banking companies registered in Indonesia. The sample in this study was selected with the criteria of being a banking company listed on the Indonesia Stock Exchange (IDX) based on the number of assets in 2019. The sample in this study was six 6 banking companies. Based on the results of the analysis and discussion, it shows that companies in the banking sub-sector are ready to apply PSAK 71 (2017). In addition, the results of this study explain that the application of PSAK 71 has an impact on capital in each company.
Detrminan Kualitasl Laporanl Keuangan Pemerintah Daerah (Studi KasuslPada BPPKAD Kabupaten Situbondo) findy Indahmanisya Pujiharjo findy; Arik Susbiyani; Retno Murwanti
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 9 No 1 (2023): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2023
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v9i1.952

Abstract

The problem studied by the author is regarding the influence of human resource competence related to the preparation of financial reports, and the application of the internal control system at BPPKAD Situbondo Regency. The purpose of this study was to determine the effect of human resource competence related to the preparation of financial reports, and the application of an internal control system to the quality of financial reports at BPKAD Situbondo Regency. The data analysis technique used was a quantitative approach. Data was collected by distributing questionnaires to 50 respondents and 44 respondents from the questionnaire results were received back to be processed by selecting samples using purposive sampling. Tests carried out using validity and reliability tests. Data processing was analyzed using descriptive statistics with multiple linear regression analysis techniques using SPSS. Based on the results of the study concluded that Human Resource Competence (HR) has a significant influence on the Quality of Local Government Financial Reports (LKPD) and the Implementation of Internal Control Systems (SPI) has a significant influence on the Quality of Local Government Financial Reports (LKPD).

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