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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 277 Documents
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ANALISIS KUALITAS INFORMASI AKUNTANSI MELALUI PENDEKATAN TEORI INSTITUSIONAL ISOMORFISME Dwi Winarni; Luthfi Zamakhsyari
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 7 No 2 (2021): JRAK JULI 2021
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v7i2.631

Abstract

Changes to a system within the organization are carried out simply to get recognition or awards rather than to improve performance substantively. Performance reports that have been made by government agencies are only meant to fulfill regulatory and regulatory requirements and do not reflect the performance that occurs in the field. This study examines and analyzes how local governments improve the quality of accounting information in terms of institutional isomorphism theory. The research method used is a qualitative method so that it can explore and understand the data in more depth. The local government in Indonesia was chosen as the object of research because it has a characteristic in the current application of New Public Management (NPM). The analysis was carried out using three indicators that describe institutional isomorphism (coercive, mimetic, and normative). The results show that regulation, management commitment, and human resource competence have a positive impact on the implementation of the preparation of financial statements according to standards and the quality of accounting information produced.
Pengaruh Profitabilitas, Solvabilitas dan Ukuran Perusahaan Terhadap Audit Report LAG Kusnadi Kibet Lesmana
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 7 No 1 (2021): JRAK JANUARI 2021
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v7i1.637

Abstract

ABSTRACT This research aims to reveal, the effect of company’s profitability on audit report lag, the effect of solvability on audit report lag and the effect of company size on audit report lag of companies listed on Indonesian Stock Exchange. The data population used in this research are all the companies that are listed in BEI. The sample were takens randomly using Slovin equation, as a result, there were 115 companies choosen from the population. The data were analise using double regresion analysis. The factors that can affect audit report lag in this research are the company's internal factors including profitability, solvability and company size. Where the results of the study show, profitability has a negative effect on audit report lag, solvability has a positive effect on audit report lag, company size has a positive effect on audit report lag. Keywords: Profitabilitas, Solvabilitas, Ukuran Perusahaan and Audit Report LAG
PENGARUH PERTUMBUHAN PERUSAHAAN, KONDISI KEUANGAN, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP OPINI AUDIT GOING CONCERN Dikdik Megantara
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 7 No 1 (2021): JRAK JANUARI 2021
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v7i1.645

Abstract

This research was conducted with the aim of knowing how the influence of company growth, financial condition, company size and leverage on going concern audit opinion in manufacturing sector companies listed on the Indonesia Stock Exchange for the period 2013-2017. The method used in this research is descriptive verification research. The population in this study amounted to 157 manufacturing sector companies in the study period from 2013-2017. The research sample was 98 companies in the manufacturing sector using purposive sampling method. Data obtained from the Indonesia Stock Exchange. The data analysis used in this research is multiple regression analysis. Analysis of research data processing using SPSS 25 software. The results of the research variable company growth have no effect on going concern audit opinion, financial conditions have no effect on going concern audit opinion, and company size has no effect on going concern audit opinion, while the leverage variable affects going concern audit opinion. Simultaneous testing shows that company growth, financial condition, company size and leverage have an effect on going concern audit opinion.
PENGARUH KONDISI KEUANGAN PERUSAHAAN, UKURAN PERUSAHAAN, OPINI AUDIT TAHUN SEBELUMNYA DAN PREDIKSI KEBANGKRUTAN TERHADAP AUDIT DELAY Sekar Prabandari
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 7 No 2 (2021): JRAK JULI 2021
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v7i2.647

Abstract

This research was conducted with the aim of knowing how the influence of the company's financial condition, company size, previous year's opinion, and bankrupty prediction on audit delay in manufacturing companies listed on the Indonesia Stock Exchange for the period 2013-2017. The method used in this research is descriptive verification. The population in this study were 157 manufacturing companies in the study period from 2013 - 2017. The research sample was 98 companies using purposive sampling method, namely sample collection techniques with certain considerations. Data obtained from the Indonesia Stock Exchange. The data analysis used in this research is multiple regression analysis. Analysis of research data processing using SPSS 25 software. The results of the research variables of the company's financial condition affect the audit delay opinion. Meanwhile, company size, previous year's opinion and bankruptcy prediction had no significant effect on audit delay opinion. Simultaneous testing shows that the company's financial condition, company size, previous year's audit opinion, and the prediction of company bankruptcy have a significant effect on audit delay opinion.
Analisa Kebijakan Pemerintah Dalam Bidang Moneter Guna Meningkatkan Kualitas Indeks Harga Saham Gabungan Di Bursa Efek Panji Pramuditha; Budi Harto
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 8 No 1 (2022): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2022
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v8i1.655

Abstract

The JCI is considered as a part of economic development tools that have erratic fluctuations, this uncertainty is stabilized by the monetary policy pursued by the government in which this policy will react to the shift in the JCI towards positive or negative. This monetary policy will regulate, among others, interest rates, inflation, and the money supply. This study aims to determine whether this monetary policy has an impact on the JCI or does not actually have any effect. The method used is descriptive method which describes the condition of the object to be studied. This study shows that a decrease in interest rates has an impact on the JCI and a different effect from the money supply in Indonesia which is considered not to have a significant effect on inflation so that it does not make the JCI experience a shift or change in investor investment patterns.
Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Orang Pribadi Yang Melakukan Pekerjaan Bebas Evi Anggraeni; Khoirina Farina
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 8 No 1 (2022): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2022
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v8i1.662

Abstract

Tujuan penelitian untuk mengetahui dan menganalisis pengaruh tingkat kesadaran membayar pajak, sosialisasi perpajakan, pengetahuan serta pemahaman tentang peraturan perpajakan, sanksi pajak dan peran fiskus terhadap kepatuhan wajib pajak orang pribadi yang melakukan pekerjaan bebas. Sampel penelitian adalah wajib pajak orang pribadi yang memiliki pekerjaan bebas di Agency Bigs Success AIA Central. Dalam penentuan sampel pada penelitian ini dengan menggunakan purposive sampling. Jumlah sampel terpilih sebanyak 102 responden dengan kriteria yang ditentukan. Metode analisis data pada penelitian ini yaitu deskriptif dan menggunakan program smartPLS 2.0 M3. Output penelitian ini menyatakan bahwa kesadaran masyarakat dalam membayar pajak, pengetahuan dan pemahaman tentang peraturan perpajakan berpengaruh terhadap kepatuhan wajib pajak yang melakukan pekerjaan bebas. Sedangkan sosialisasi perpajakan, sanksi pajak dan pelayanan fiskus tidak memiliki pengaruh
Pengaruh Persepsi Manfaat Dan Persepsi Kemudahan Terhadap Fintech Menggunakan Tam (Technology Acceptance Model) Di Kota Batam Khadijah Khadijah; Viola Syukrina E Janrosl
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 8 No 1 (2022): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2022
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v8i1.663

Abstract

The application of financial technology will create a disruptive environment in line with the rapid development of technology and digitization. For the financial industry, there is a demand to continue to adapt and make adjustments in its business processes, as the dynamics of the industry change rapidly. Fintech can help MSMEs to get ease and efficiency in the financial area. but not all MSMEs can use fintech for reasons that are difficult to understand and cannot be used when they want to transact financially in business. so that from the problems that occur in the community makes researchers want to research using the TAM model of fintech that has developed in the community. TAM model can be measured by two existing perceptions, namely the perception of ease and perception of the benefits of fintech. The population in this study is people in Batam City. Sampling method is done by purposive sampling that is sampling is done based on certain criteria in accordance with the needs of researchers and using the formula slovin determine the number or size of the sample will be determined. Hypothetical testing in this study was conducted with multiple linear regression tests, simultaneous tests (F tests), determination tests (R2 tests) and t-tests using SPSS 26 applications.
Analisa Transparansi APBDdes Sebelum Dan Saat Pandemi Vinsensius Bima; Imelda Sinaga; Victoria Ari Palma Akadiati
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 8 No 1 (2022): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2022
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v8i1.678

Abstract

The motivation of this research is to determine the financial performance of the APBDes in Keputran Village so that it can provide information in making decisions on the results of the analysis during this pandemic. The data analysis method used is descriptive quantitative. Research shows that the financial performance of BUMDes in Keputran Sari Village for 2 years seen from the effective level shows that in 2019 before the pandemic it showed quite effective results and in 2020 during the pandemic the effectiveness level was also quite effective. The results of the calculation of the efficiency level for 2 years get results that are not yet efficient, so it needs to be improved again in utilizing the budget they have. The results of the calculation of economic rates for 2 years get very economical results. For the conclusion that the APBDes financial performance in the Keputran village is classified as good enough, it can be seen from the three indicators that only 1 of the 3 variables does not match the results.
Pengaruh Dividen, Return on Equity Dan Return on Asset Terhadap Harga Saham Manufaktur Di BEI Yomina Siregar; Hermaya Ompusunggu
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 8 No 1 (2022): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2022
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v8i1.692

Abstract

The stock prices of manufacturing industry companies have decreased on average over the last 5 years, namely from 2016-2020. By -2%, a decrease in dividend stock prices, ROA and ROE. So this study aims to determine the relationship between dividends, ROE and ROA on stock prices. The method used in this study is quantitative with the type of secondary data in the form of documentation. The type of study population is Accessible Population or the available population is 37 manufacturing companies listed on the IDX in the last 5 years from 2016 to 2020, the sample in this study is 6 companies, the tests are descriptive statistics, classical assumptions, multiple linear regression and hypothesis testing using SPSS 16. The results partially show that dividends have a significant effect on stock prices, while ROA and ROE have no significant effect, simultaneously Dividends, ROA and ROE have a significant effect on prices. The conclusion in this study H1 is accepted, H2 is rejected, H3 is rejected and H4 is accepted.
Analisis Pengaruh EPS dan ROA terhadap Harga Saham Perusahaan yang terdaftar di Bursa Efek Indonesia Diana; Khadijah
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 8 No 1 (2022): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2022
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v8i1.693

Abstract

This study aims to provide empirical evidence about the analysis of the effect of EPS and ROA on stock prices of companies listed on the IDX. The population of this study amounted to 32 companies. The sample of this research is 9 companies listed on the IDX for the period 2016-2020. The method of determining the sample using purposive sampling method. The data used is secondary data collected using the nonparticipant observation method by downloading data from the IBM SPSS 25 website. The results of the partial study for EPS show a significance value of 0.000 < α = 0.05, which means that EPS has a significant influence on stock prices, this proves that the greater the fixed assets covering current liabilities does not cause the stock price to increase. The results of the partial study for ROA show a significance value of 0.228 > α = 0.05, which means that ROA has no significant effect on stock prices, which proves that companies that have high or low Return On Assets (ROA) do not necessarily have high or low stock prices. However, the results of simultaneous research, for the value of EPS and ROA showed a significance value of 0.000 < α = 0.05, which means that EPS and ROA have a significant effect on stock prices. For future research, it is better to add independent variables so that it can be known whether there are other variables that affect firm value.

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