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INDONESIA
Jurnal Riset Akuntansi dan Keuangan
Published by Universitas Kristen Duta Wacana
ISSN : 02165082     EISSN : 27147258     DOI : dx.doi.org/10.21460/jrak
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
Jurnal Riset Akuntansi dan Keuangan (p-ISSN: 0216-5082; e-ISSN: 2714-7258) adalah jurnal yang dipublikasikan oleh Fakultas Bisnis Universitas Kristen Duta Wacana yang terbit dua kali setahun (Februari dan Agustus). Jurnal ini didedikasikan sebagai sarana untuk berbagi dan diseminasi studi-studi terbaru dari para peneliti akuntansi dan keuangan. Artikel-artikel empiris yang menyajikan riset yang akurat dan teliti secara metodologis dan temuan yang mencerahkan sangat dinantikan. Kami memastikan proses penyuntingan dan ulasan sejawat yang berkualitas tinggi untuk menegakkan integritas ilmiah dan memberikan asupan pengetahuan terbaik untuk masyarakat yang lebih luas. Kami hanya menerima karya asli penulis yang belum pernah diterbitkan di jurnal atau penerbitan lainnya. Jurnal Riset Akuntansi dan Keuangan menyambut paper-paper dalam bidang-bidang berikut: Akuntansi Perilaku Akuntansi Manajemen Akuntansi Auditing Perpajakan Keuangan
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 276 Documents
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KECENDERUNGAN PENERIMAAN OPINI AUDIT GOING CONCERN: STUDI EMPIRIS DI BURSA EFEK INDONESIA Siregar, Baldric; Rahman, Abdul
Jurnal Riset Akuntansi dan Keuangan Vol 8, No 2 (2012): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrak.2012.82.21

Abstract

This research provides the investigation over the acceptance of going concern audit opinion  which can be performed by observing the company’s internal condition such as the audit  quality, company’s financial condition, audit opinion prior year, company growth, company  size, and debt to equity ratio. Samples are obtained by purposive sampling method and 185 observation data from 2006 - 2010 at manufacturing companies listed at Indonesia Stock Exchange. The logistic regression used to examine the factors that are predicted to affect the probability of acceptance of going concern audit opinion. The result of this research is that audit opinion prior year, company growth, and debt to equity ratio are significantly affect the probability of acceptance of going concern audit opinion. On the other hand audit quality, company’s financial condition, and company size do not significantly acceptance of going concern audit opinion.Keywords: audit quality, financial condition, growth, going concern, going concern opinion
MANAJEMEN LABA PADA PERIODASEBELUM DAN SESUDAH PENAWARAN SAHAM PERDANA DI BURSA EFEK JAKARTA: ANALISIS DENGAN MODEL DEANGELO Elisa Indah; Erny Ekawati
Jurnal Riset Akuntansi dan Keuangan Vol 2, No 2 (2006): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrak.2006.22.124

Abstract

The previous research fotmd empirical evidence about existence of earnings monagement of suuraunding IPO (Initial Public Offerings). Previous reseqrch also found that operating performance at period after IPO less than before IPO. The purposes of this research is to reexamine earnings management surrounding IPO and association earnings manog"*"it surrotmding IPO with the operating performance in Indonesiancapital market.This study uses the companies data conducting IPO on 88 /irms that went at Jakarta Stock Exchange for the periods 1995-2002. Company do not the included in industrial group of property, real estate and building construction, and industrial group of finance. The method used toexamine eantings management are the method that develop by DeAngelo.Ihe result of this study by using t-test is fomd that firms manage theiremnings to increqse reported income before IPO and after IPO. It meansthat IPO issuers make income increasing discretionary accruals in thefmancial statement before IPO and in the financial statement afier IPO.In this study by using double regression examination also found thatoperoting performance after IPO less than before IPO. This conditionis consequence firms conduct earnings managetnent before IPO untilhappen underperformance after IPO.Keywords z IPO, earnings management, income increasing discretionaryaccruals, operating performance, DeAngelo model.
MANAJEMEN LABA PADA PERIODASEBELUM DAN SESUDAH PENAWARAN SAHAM PERDANA DI BURSA EFEK JAKARTA: ANALISIS DENGAN MODEL DEANGELO Indah, Elisa; Ekawati, Erny
Jurnal Riset Akuntansi dan Keuangan Vol 2, No 2 (2006): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrak.2006.22.124

Abstract

The previous research fotmd empirical evidence about existence of earnings monagement of suuraunding IPO (Initial Public Offerings). Previous reseqrch also found that operating performance at period after IPO less than before IPO. The purposes of this research is to reexamine earnings management surrounding IPO and association earnings manog"*"it surrotmding IPO with the operating performance in Indonesiancapital market.This study uses the companies data conducting IPO on 88 /irms that went at Jakarta Stock Exchange for the periods 1995-2002. Company do not the included in industrial group of property, real estate and building construction, and industrial group of finance. The method used toexamine eantings management are the method that develop by DeAngelo.Ihe result of this study by using t-test is fomd that firms manage theiremnings to increqse reported income before IPO and after IPO. It meansthat IPO issuers make income increasing discretionary accruals in thefmancial statement before IPO and in the financial statement afier IPO.In this study by using double regression examination also found thatoperoting performance after IPO less than before IPO. This conditionis consequence firms conduct earnings managetnent before IPO untilhappen underperformance after IPO.Keywords z IPO, earnings management, income increasing discretionaryaccruals, operating performance, DeAngelo model.
PENGELOLAAN ORGANISASI, PEMASARAN, KEUANGAN DAN AKUNTANSI KELOMPOK TANI ORGANIK: (Studi Kasus pada Kelompok Tani Organik Manunggal Lestari di Klaten) Putriana Kristanti; Purwani Retno Andalas; Agustini Dyah Respati
Jurnal Riset Akuntansi dan Keuangan Vol 10, No 1 (2014): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrak.2014.101.181

Abstract

The objective of this community service program is to increase farmers' income Organic Rice Group and Organic Fertilizer Group. The method used in this service is: situation analysis, problem identification, determines the work goals, plans problem solving, social approach, implementation, evaluation and result. Results of this service include: strengthening the organization, improve and develop marketing, accounting, financial management, and drafting of the “Anggaran Dasar dan Anggaran Rumah Tangga” (AD & ART). Keywords: Organic farmer groups, organic rice, organization, marketing, finance
PENGELOLAAN ORGANISASI, PEMASARAN, KEUANGAN DAN AKUNTANSI KELOMPOK TANI ORGANIK: (Studi Kasus pada Kelompok Tani Organik Manunggal Lestari di Klaten) Kristanti, Putriana; Andalas, Purwani Retno; Respati, Agustini Dyah
Jurnal Riset Akuntansi dan Keuangan Vol 10, No 1 (2014): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrak.2014.101.181

Abstract

The objective of this community service program is to increase farmers' income Organic Rice Group and Organic Fertilizer Group. The method used in this service is: situation analysis, problem identification, determines the work goals, plans problem solving, social approach, implementation, evaluation and result. Results of this service include: strengthening the organization, improve and develop marketing, accounting, financial management, and drafting of the “Anggaran Dasar dan Anggaran Rumah Tangga” (AD & ART). Keywords: Organic farmer groups, organic rice, organization, marketing, finance
PENGARUH MEKANISME TATA KELOLA PERUSAHAAN TERHADAP KINERJA Eko Budi Santoso
Jurnal Riset Akuntansi dan Keuangan Vol 6, No 2 (2010): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrak.2010.62.38

Abstract

Good Corporate Governance is a major issue dealing with agency problem. The purpose of this study is to analyse the development of good corporate governance in Indonesia. The result of the study show inverse effect between board structure and board independence towards performance. This difference indicates the need of good checks and balances mechanism. This study also explains the failure of two-tier board system as governance to sustain Indonesian companies during the crisis. Keywords:Corporate governance, ownership structure, board structure, board independence, two-tier board system.
PENGARUH MEKANISME TATA KELOLA PERUSAHAAN TERHADAP KINERJA Santoso, Eko Budi
Jurnal Riset Akuntansi dan Keuangan Vol 6, No 2 (2010): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrak.2010.62.38

Abstract

Good Corporate Governance is a major issue dealing with agency problem. The purpose of this study is to analyse the development of good corporate governance in Indonesia. The result of the study show inverse effect between board structure and board independence towards performance. This difference indicates the need of good checks and balances mechanism. This study also explains the failure of two-tier board system as governance to sustain Indonesian companies during the crisis. Keywords:Corporate governance, ownership structure, board structure, board independence, two-tier board system.
PENGARUH PENERAPAN ISO 9001:2008 TERHADAP KINERJA KARYAWAN DIVISI PRODUKSI PT. INSASTAMA Tan Christian Albion Kurniawan; Kazia Laturette
Jurnal Riset Akuntansi dan Keuangan Vol 13, No 1 (2017): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrak.2017.131.280

Abstract

This study aims to determine the effect of the application of ISO 9001: 2008 on production division employee performance of PT. Insastama. The independent variables are quality management system, management responsibility, resource management, product realization and measurement, analysis and improvement. The dependent variable in this study is the performance of employees. Data was collected by a questionnaire with 60 respondents production division employees of PT. Insastama. Method of analysis data used in this study is quantitative by using multiple linear regression. The result showed variable product realization and variable measurement, analysis and, improvement has influence on production division employee’s performance of PT. Insastama. Variable quality management system, management responsibility, and resource management has no effect on production division employee’s performance of PT. Insastama.Keywords: ISO 9001:2008, Employee Performance.Kesiapan Indonesia dalam menghadapi era globalisasi, salah satunya ditunjukan dengan kesiapan mutu. Perusahaan harus memiliki mutu yang baik agar mampu menghadapi persaingan yang ketat dalam era globalisasi. Sebelum menerapkan ISO 9001: 2008, mindset SDM yang ada belum sejalan dengan visi dan misi sehingga dapat mempengaruhi kinerja karyawan. Penelitian ini bertujuan untuk mengetahui pengaruh penerapan ISO 9001:2008 terhadap kinerja karyawan divisi produksi PT. Insastama. Variabel bebas dalam penelitian adalah sistem manajemen mutu, tanggung jawab manajemen, pengelolaan sumber daya, realisasi produk, serta pengukuran, analisis, dan perbaikan. Variabel terikat dalam penelitian ini adalah kinerja karyawan. Alat pengumpul data yang digunakan adalah kuesioner dengan 60 responden karyawan divisi produksi PT. Insastama. Metode analisis data yang digunakan dalam penelitian ini adalah metode kuantitatif dengan menggunakan uji regresilinier berganda. Hasil penelitian menunjukkan variabel realisasi produk dan pengukuran, analisis, dan perbaikan memiliki pengaruh terhadap kinerja karyawan divisi produksi PT. Insastama. Variabel sistem manajemen mutu, tanggung jawab manajemen, dan pengelolaan sumber daya tidak berpengaruh terhadap kinerja karyawan divisi produksi PT. Insastama.Kata kunci: ISO 9001:2008, Kinerja Karyawan
PENGARUH PENERAPAN ISO 9001:2008 TERHADAP KINERJA KARYAWAN DIVISI PRODUKSI PT. INSASTAMA Kurniawan, Tan Christian Albion; Laturette, Kazia
Jurnal Riset Akuntansi dan Keuangan Vol 13, No 1 (2017): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrak.2017.131.280

Abstract

This study aims to determine the effect of the application of ISO 9001: 2008 on production division employee performance of PT. Insastama. The independent variables are quality management system, management responsibility, resource management, product realization and measurement, analysis and improvement. The dependent variable in this study is the performance of employees. Data was collected by a questionnaire with 60 respondents production division employees of PT. Insastama. Method of analysis data used in this study is quantitative by using multiple linear regression. The result showed variable product realization and variable measurement, analysis and, improvement has influence on production division employee’s performance of PT. Insastama. Variable quality management system, management responsibility, and resource management has no effect on production division employee’s performance of PT. Insastama.Keywords: ISO 9001:2008, Employee Performance.Kesiapan Indonesia dalam menghadapi era globalisasi, salah satunya ditunjukan dengan kesiapan mutu. Perusahaan harus memiliki mutu yang baik agar mampu menghadapi persaingan yang ketat dalam era globalisasi. Sebelum menerapkan ISO 9001: 2008, mindset SDM yang ada belum sejalan dengan visi dan misi sehingga dapat mempengaruhi kinerja karyawan. Penelitian ini bertujuan untuk mengetahui pengaruh penerapan ISO 9001:2008 terhadap kinerja karyawan divisi produksi PT. Insastama. Variabel bebas dalam penelitian adalah sistem manajemen mutu, tanggung jawab manajemen, pengelolaan sumber daya, realisasi produk, serta pengukuran, analisis, dan perbaikan. Variabel terikat dalam penelitian ini adalah kinerja karyawan. Alat pengumpul data yang digunakan adalah kuesioner dengan 60 responden karyawan divisi produksi PT. Insastama. Metode analisis data yang digunakan dalam penelitian ini adalah metode kuantitatif dengan menggunakan uji regresilinier berganda. Hasil penelitian menunjukkan variabel realisasi produk dan pengukuran, analisis, dan perbaikan memiliki pengaruh terhadap kinerja karyawan divisi produksi PT. Insastama. Variabel sistem manajemen mutu, tanggung jawab manajemen, dan pengelolaan sumber daya tidak berpengaruh terhadap kinerja karyawan divisi produksi PT. Insastama.Kata kunci: ISO 9001:2008, Kinerja Karyawan
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUASAN KERJA AKUNTAN Dian Indri Purnamasari
Jurnal Riset Akuntansi dan Keuangan Vol 4, No 1 (2008): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrak.2008.41.140

Abstract

The aim of this research is to find empirically the influence of workfamily con/lict, organizational culture, organizational commitment, ond leadership on accountant work satisfaction.'The respondents on this reseorch are drawn from all public occountant and accounting lecturer in Yogtakmta. The results show work family conflict and organizational culture does not influence accountant work satisfaction, however organizational commitment and leadership inJluence accountant work satisfactionKeywords : Work-family conflict, comitment, leadership, accotmtant

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