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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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Pengaruh Current Ratio, Return on Equity Dan Inventory Turnover Terhadap Earning Pershare Pada Perusahaan Sektor Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2020 Stevani; Latersia Br Gurusinga
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 8 No 2 (2022): JRAK Jurnal Riset Akuntansi dan Bisnis, Juli 2022
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v8i2.758

Abstract

This study aims to examine and analyze the effect of the current ratio, return on equity and inventory turnover having an effect on earnings per share in mining sector companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The research method used in this study uses quantitative research methods with quantitative descriptive research that is explanatory research. The population of this research is all large trading and small trading sub-sector companies listed on the Indonesia Stock Exchange totaling 43 companies. The sample of this research is 15 companies with purposive sampling technique. The results of the research show that partially current ratio has an effect on earnings per share, the rest on return on equity and inventory turnover have no effect on earnings per share. Simultaneously current ratio, return on equity and inventory turnover affect earnings per share
Pengaruh Profitabilitas Dan Likuiditas Terhadap Agresivitas Pajak Pada Perusahaan Subsektor Perdagangan Besar Dan Perdagangan Eceran Yang Terdaftar Di Bursa Efek Indonesia Periode 2017 - 2020 Christy; Fitri Handayani
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 8 No 2 (2022): JRAK Jurnal Riset Akuntansi dan Bisnis, Juli 2022
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v8i2.766

Abstract

This study aims to examine the effect of profitability and liquidity as independent variables on tax aggressiveness as the dependent variable. Tax aggressiveness in this study is measured by the Effective Tax Rate by comparing the income tax expense with pre-tax profit. Profitability is measured by the ratio of return on assets, liquidity is measured by the current ratio.This type of research is quantitative using secondary data sources in the form ofannual financial reports or annual reports through the Indonesia Stock Exchange (IDX). The population used in this study is large trading and retail trading companies listed on the Indonesia Stock Exchange (IDX) starting from 2017 – 2020. The sampling technique in this study used purposive sampling with the specified research criteria so as to obtain a sample of 22 companies with data obtained as many as 88 data. The analytical method used is a multiple linear regression test, classical assumption test, determination coefficient test, F test and T test using the Statictical Package For the Social Sciences (SPSS) application program version 25.The results of the analysis of this study stated that partially profitability had a negative and significant effect on tax aggressiveness and liquidity had no effect on tax aggressiveness. While simultaneous profitability and liquidity affect the aggressiveness of taxes.
Relevansi Nilai Aset Dan Liabilitas Pajak Tangguhan Cindy Melanie; Carmel Meiden
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 8 No 2 (2022): JRAK Jurnal Riset Akuntansi dan Bisnis, Juli 2022
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v8i2.769

Abstract

One of the accounting information that holds a major role for stakeholders is earnings information since it is considered could measure companies’ performance. However, the 2008 global economy crisis causes the earnings information became irrelevant to assess operational companies’ performance. This condition urges the investors to use other information, that is deferred tax information. Therefore, this research aims to test the effect of deferred tax assets and liabilities on stock prices. PSAK 46 states that deferred tax information denotes deferred tax income recoverable and income tax payable in the future which have to be presented in balance sheet. Deferred tax asset information is depicted to reflect a positive value in future company’s cash flow for the tax expense reduction, meanwhile deferred tax liabilities information reflects a negative value in future company’s cash flow because of the tax obligations that will arise in the future. The object of this research is manufacturing companies listed on Indonesia Stock Exchange in the 2011 – 2020 period. This research is using the judgment sampling method, consisting of 400 observation data. The coefficient determination shows that the dependent variable can be explained by the independent and control variables in the amount of 62%. Individually, the result of this research is that deferred tax assets have a significant positive effect on stock price, otherwise deferred tax liabilities have a significant negative effect. As a result, this study concludes that deferred tax assets and deferred tax liabilities have value relevance and this information can be used as a consideration by the investors in the making decision process.
Systematic Literature Review: Aplikasi Siskeudes Meningkatkan Kualitas Akuntabilitas Keuangan Desa Dan Kinerja Perangkat Desa Putu Dhika Yahya Lajaba; Moh. Halim; Rendy Mirwan Aspirandi
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 8 No 2 (2022): JRAK Jurnal Riset Akuntansi dan Bisnis, Juli 2022
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v8i2.799

Abstract

This study aims to provide a systematic literature review on the factors that influence the Siskeudes application to improve the quality of village financial accountability and the performance of village officials. This study uses a qualitative approach to document research with a systematic literature review as a research data analysis tool. The systematic literature review process consists of three stages, namely planning, implementation, and reporting. The initial study found 460 articles, the study used 12 articles based on inclusion and exclusion criteria for further analysis. There is data extraction that can answer research questions. The results of a systematic literature review from journals from 2015 to 2021 stated that the factors influencing the Siskeudes application to improve the quality of village financial accountability and the performance of village officials were the data input process, application use, information technology infrastructure, human resources, budget and financial knowledge. village, village budget preparation, transparency, and financial reports. The main influencing factors are the process of inputting data and using applications where the village government must provide education and training on a regular basis, coordinate with assistants and trainers from the center, provide support and motivation for staff/employees in the learning process, provide adequate facilities and infrastructure. will be used to improve human resources.
Pengaruh BOPO, NIM Serta ROA Terhadap CAR Pada Bank Swasta Nasional Devisa Yang Tercatat Di BEI Medika Julia Jonardy; Nanu Hasanuh
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 8 No 2 (2022): JRAK Jurnal Riset Akuntansi dan Bisnis, Juli 2022
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v8i2.870

Abstract

This study aims to determine and analyze the impact of managing operating costs, managing productive assets, and considering the ability of assets to generate profits on the risk of loss that may be faced by the company. The sample used in this study is a national private foreign exchange bank listed on the Indonesia Stock Exchange for the 2015-2020 period. To conduct this research, a sample of 36 data is needed. This study uses several methods, namely classical assumption testing, hypothesis testing, and multiple regression analysis. Meanwhile, to help the calculations in this study used statistical methods from the SPSS program. This study finds out whether the BOPO and ROA variables have no effect on the CAR variable, while the NIM variable has an effect on the CAR. With this study it can be concluded that the company must pay attention to and regulate capital adequacy properly so that the health of the bank is always well maintained.
Pengaruh CAR dan FDR Terhadap NPF Pada Bank Syariah yang Terdaftar Di OJK Periode 2018-2020 Meilani Lailatul Hidayati; Nanu Hasanuh
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 8 No 2 (2022): JRAK Jurnal Riset Akuntansi dan Bisnis, Juli 2022
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v8i2.871

Abstract

The economy in a country cannot be removed from the world of finance and banking. One of the problems felt by Islamic banking is non-performing financing (NPF). Furthermore, the aim of this study aims is that to determine the effect of CAR and FDR on non-performing financing (NPF). The study used a quantitative approach to Islamic commercial banks which are in Indonesia listed at the OJK. Meanwhile, the samples in this study were 3 Islamic commercial banks. The data used was quarterly financial report for the period of 2018-2020. In addition, the data processing used was SPSS version 26. The results of the study show that CAR and FDR simultaneously have no significant effect on NPF.
Systematic Literature Review: Kecurangan Laporan Keuangan Di Indonesia Dan Malaysia Juli Rima Afiani; Dwi Cahyono; Gardina Aulin Nuha
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 8 No 2 (2022): JRAK Jurnal Riset Akuntansi dan Bisnis, Juli 2022
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v8i2.873

Abstract

This study aims to identify and analyze literature related to financial statement fraud in Indonesia and Malaysia. The method used in this study is the Systematic Literature Review (SLR) of journal papers for the 2016-2021 period. The literature review process consists of three stages, namely planning, implementation and reporting using the PRISMA (Preferred Reporting Items for Systematic Review and Meta Analyses) research design which includes several processes. The initial study found 121 research articles using the Scopus database with the Publish or Perish application, and the total study used was 10 articles based on inclusion and exclusion criteria. There are four research questions raised in this study. The results of research published in journals published in 2016-2021 state that the factors for fraudulent financial statements in Indonesia are weak auditors, ineffective audit committee supervision, weak internal controls, weak governance and client engagement with borrowers. While the factors of financial statement fraud in Malaysia are audit committee involvement, weak governance and low earnings management. The researcher concludes that financial statement fraud that occurs in Indonesia and Malaysia can occur due to pressure and opportunities that occur due to weak internal and external controls. Keywords: Systematic Literature Review (SLR), fraudulent financial statements, Indonesia, Malaysia
Peran Akuntansi Dalam Mewujudkan Good Governance (Studi Kasus Pada Desa Sukowiryo Kabupaten Bondowoso) Niken Wahyu Cahya Christianti; Yulinartati; Astrid Maharani
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 8 No 2 (2022): JRAK Jurnal Riset Akuntansi dan Bisnis, Juli 2022
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v8i2.874

Abstract

This study aims to determine the role of accounting in realizing Good Governance. The principles of Good Governance used in this research are accountability, transparency, responsibility, strategic vision, efficiency and effectiveness. The type of research used is qualitative research. Data collection techniques using interview techniques, observation, literature study, documentation techniques, internet searching. The results show that accounting has a very important role in realizing good governance. The role of accounting in realizing accountability is a benchmark for assessing the performance of Sukowiryo Village, Bondowoso Regency, and can also support public sector organizations to account for all tasks and authorities carried out in accordance with the goals that have been set. In realizing transparency, accounting can guarantee the accuracy and truth of the information disseminated in the village. Meanwhile, in realizing responsibility, accounting can help accountability for the use of APBDes and RKP-Village funds in Sukowiryo Village, Bondowoso Regency. The role of accounting in realizing the strategic vision is to assist in the preparation of the RKP-Village which can be used to consider costs with the aim of achieving the targets to be set. The role of accounting in realizing efficiency and effectiveness is to be able to assist the process of budgeting funds so that they can be carried out optimally. Barriers to the role of accounting in realizing good governance are not too serious for the sustainability of the program of activities carried out, namely human resources who do not understand accounting, but it is not a big problem to realize good governance in society. everything can be handled properly by conducting socialization and accounting training.
Determinan Penentu Tingkat Pemahaman Akuntansi Dalam Pembelajaran Daring Di Era Covid-19 Mahasiswa Akuntansi Universitas Muhammadiyah Jember Odi Aldiansyah; Ibna Kamelia Fiel Afroh; Retno Murwanti
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 8 No 2 (2022): JRAK Jurnal Riset Akuntansi dan Bisnis, Juli 2022
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v8i2.958

Abstract

This study aims to examine the independent variables of emotional intelligence, intellectual intelligence, spiritual intelligence, interest in learning and the availability of IT on the dependent variable of accounting understanding in online learning. The population in this study were students who were still active in the accounting study program until the class of 2022. While the sample used was 87 respondents. The primary data used is the results of questionnaire answers distributed via Google forms and secondary data in this study is student data obtained from the Academic Bureau of the Faculty of Economics and Business, University of Muhammadiyah Jember. Before conducting the data analysis test in this study, the validity and reliability tests were carried out first and the classical assumption test was carried out. With the results of the study, the variables of emotional intelligence, intellectual intelligence, spiritual intelligence, interest in learning and the availability of IT in Partial and Simultaneous affect the understanding of accounting in learning from students of the accounting study program at the University of Muhammadiyah Jember.
Determinan Biaya Audit: Kasus Perusahaan Di BEI Kennardi Tanujaya; Andy Mandela
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 8 No 2 (2022): JRAK Jurnal Riset Akuntansi dan Bisnis, Juli 2022
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v8i2.959

Abstract

Asimetri informasi yang timbul antara manajemen dan pemegang saham meningkatkan permintaan atas audit agar laporan keuangan yang dirancang oleh manajemen dapat diverifikasi oleh pihak independen. Kualitas informasi di laporan keuangan bergantung pada sejauh mana tingkat kualitas audit yang diberikan oleh Kantor Akuntan Publik. Pada umumnya, kualitas audit yang baik dicerminkan dengan biaya audit yang tinggi. Penelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi biaya audit pada perusahaan yang terdaftar pada BEI. Faktor yang dapat mempengaruhi biaya audit adalah karakteristik dewan, komite audit, audit dan perusahaan. Penelitian ini menggunakan purposive sampling dalam proses pengumpulan data, dan sampel yang digunakan adalah dari laporan tahunan emiten yang terdaftar pada BEI tahun 2014-2018. Terdapat 76 perusahaan yang memenuhi kriteria penelitian. Data tersebut diolah dengan regresi panel. Hasil penelitian menunjukkan bahwa biaya audit dipengaruhi secara signifikan positif oleh variabel komite audit independen, tipe auditor dan ukuran perusahaan, sedangkan variabel jumlah rapat komite audit, efektivitas komite audit, dan profitabilitas menunjukkan hasil signifikan negatif. Investor dan pemangku kepentingan dapat mengukur tingkat keandalan laporan keuangan dengan melihat pertimbangan tinggi rendahnya biaya audit yang diungkapkan di laporan keuangan.

Page 14 of 28 | Total Record : 277

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