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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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AKUNTABILITAS PARTAI POLITIK DAN ELEKTABILITAS PARTAI POLITIK: STUDI KASUS PADA PARTAI POLITIK PESERTA PEMILU DI PROPINSI DIY TAHUN 2014 Eka Adhi Wibowo
Jurnal Riset Akuntansi dan Keuangan Vol 14, No 1 (2018): Jurnal Riset Akuntasi & Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrak.2018.141.297

Abstract

This study aims to explore the relationship between the accountability of political parties and the electability of political parties. Political parties are public institutions that should accountable for public funds they use in order to be a means of aspiration for society in politics and government. The accountability variables used in this study are political party compliance with regulation of election campaign fund reporting and the amount of campaign fund, while electability is measured by vote acquisition during the election. The exploration of the relationship will provide an overview of party accountability and public understanding of accountability that is a requirement for the realization of good governance.Keywords: accountability, electability, political parties, compliance audits, campaign funds ABSTRAKPenelitian ini bertujuan untuk melakukan eksplorasi mengenai hubungan antara akuntabilitas partai politik dengan elektabilitas partai politik. Partai politik adalah lembaga publik yang seharusnya memberikan pertanggungjawaban atas dana publik yang mereka gunakan dalam rangka menjadi sarana aspirasi bagi masyarakat dalam hal politik dan pemerintahan. Variabel akuntabilitas yang digunakan dalam penelitian ini adalah kepatuhan partai politik atas regulasi pelaporan dana kampanye pemilu dan besaran dana kampanye, sedangkan elektabilitas diukur dengan perolehan suara selama pemilu. Eksplorasi hubungan tersebut akan memberikan gambaran mengenai akuntabilitas partai dan pemahaman masyarakat mengenai akuntabilitas yang merupakan syarat perwujudan good governance.Kata kunci: akuntabilitas, elektabilitas, partai politik, audit kepatuhan, dana kampanye
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUASAN KERJA AKUNTAN Purnamasari, Dian Indri
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
PENGARUH KOMITMEN ORGANISASIONAL, KEPEMIMPINAN, MOTIVASI DAN PEMBERDAYAAN KERJA TERHADAP KINERJA (Studi Pada Hotel Di Yogyakarta) Winarno Winarno
Jurnal Riset Akuntansi dan Keuangan Vol 5, No 2 (2009): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrak.2009.52.155

Abstract

This reseqrch examined effect of Organizational commitment, Leadership, motivation and work empowerrnent on performance. Data was collected from supervisor/managerat hotel in Yogtakarta. Complete data were obtained for 100 karyawan dyads. Every item research wqs measured by yalidity and reliability test. The hypathesis was analyzed by multiple regression technique. F-test examines the simultaneously in/luence of independent variable on dependent yarinble, and t-test examines the partial inJluence with level of significance 5ok.Kqt word : work climate, leadership, motivation, empowelment and performance
FAKTOR TEKNOLOGI YANG MEMPENGARUHI KINERJA DOSEN DAN KARYAWAN UKDW Sunarti Sunarti; Dian Indri Purnamasari
Jurnal Riset Akuntansi dan Keuangan Vol 5, No 1 (2009): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrak.2009.51.151

Abstract

Penelitian tentang fbktor teknologi yang mempengaruhi kinerja dosen dan karyawan Universitas Kristen Duta Wacana (UKD\[I) ini bertujuan untuk mengetahui secara empiris pengaruh faktor-faktor teknologi sistem informasi baru, kepercayaanterhadapteknologi sistem informasi baru, dan fasilitas yang ada di ruang kerja terhadap kinerja dosen dan karyawan di LJKDW. Hasil penelitian diperoleh kesimpulan bahwa teknrclogi sistem informasi barq kepercayaan terhadap teknologi sistem informasibaru, dan fasilitas yang ada di ruang kerja menunjukkan pengaruh yang signifikan terhadap kinerja dosen dan karyawan UKDW.Kata kunci: teknologi, kepercayaan, fasilitas, kinerja.
PENGARUH KOMITMEN ORGANISASIONAL, KEPEMIMPINAN, MOTIVASI DAN PEMBERDAYAAN KERJA TERHADAP KINERJA (Studi Pada Hotel Di Yogyakarta) Winarno, Winarno
Jurnal Riset Akuntansi dan Keuangan Vol 5, No 2 (2009): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrak.2009.52.155

Abstract

This reseqrch examined effect of Organizational commitment, Leadership, motivation and work empowerrnent on performance. Data was collected from supervisor/managerat hotel in Yogtakarta. Complete data were obtained for 100 karyawan dyads. Every item research wqs measured by yalidity and reliability test. The hypathesis was analyzed by multiple regression technique. F-test examines the simultaneously in/luence of independent variable on dependent yarinble, and t-test examines the partial inJluence with level of significance 5ok.Kqt word : work climate, leadership, motivation, empowelment and performance
EFEKTIVITAS KOMITE AUDIT DAN MANAJEMEN LABA RIIL Yuliani Yuliani; Christine Novita Dewi
Jurnal Riset Akuntansi dan Keuangan Vol 11, No 2 (2015): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrak.2015.112.16

Abstract

h: 0px; "> This research is an empirical study of the audit committee effectiveness towards the company’stendency in conducting real earnings management. The purpose of this research is to obtain empiricalevidence the influence of educational background of the audit committee’s composition, diligence ofthe audit committee, audit committee’s relationship with related parties towards company’s tendencyin conducting real earnings management through sales manipulation, excessive production andreduction in discretionary cost. Sampling was done using purposive sampling method, which uses 117data of manufacturing companies that are listed in BEI (Indonesia Stock Exchange) in the period of2009 to 2012 that tend to conduct real earnings management. The independent variable used are theeducational background composition of the audit committee members, audit committee diligence isproxied by the frequency of the audit committee internal meetings, and the audit committeerelationships with related parties are proxied by the frequency of the external audit committeemeeting, the results showed that the more fulfilled the composition of the audit committee competence,the more numbers of internal and external meetings conducted by audit committee, the lower ofcompany tends to manage their earnings though real activities.Keywords: real earnings management, internal meetings, audit committee’s compositions, externalmeetings
EFEKTIVITAS KOMITE AUDIT DAN MANAJEMEN LABA RIIL Yuliani, Yuliani; Dewi, Christine Novita
Jurnal Riset Akuntansi dan Keuangan Vol 11, No 2 (2015): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrak.2015.112.16

Abstract

h: 0px; "> This research is an empirical study of the audit committee effectiveness towards the company’stendency in conducting real earnings management. The purpose of this research is to obtain empiricalevidence the influence of educational background of the audit committee’s composition, diligence ofthe audit committee, audit committee’s relationship with related parties towards company’s tendencyin conducting real earnings management through sales manipulation, excessive production andreduction in discretionary cost. Sampling was done using purposive sampling method, which uses 117data of manufacturing companies that are listed in BEI (Indonesia Stock Exchange) in the period of2009 to 2012 that tend to conduct real earnings management. The independent variable used are theeducational background composition of the audit committee members, audit committee diligence isproxied by the frequency of the audit committee internal meetings, and the audit committeerelationships with related parties are proxied by the frequency of the external audit committeemeeting, the results showed that the more fulfilled the composition of the audit committee competence,the more numbers of internal and external meetings conducted by audit committee, the lower ofcompany tends to manage their earnings though real activities.Keywords: real earnings management, internal meetings, audit committee’s compositions, externalmeetings
ANALISIS KINERJA PERUSAHAAN PERBANKAN SEBELUM DAN SESUDAH MENJADI PERUSAHAAN PUBLIK DI BURSA EFEK JAKARTA (BEJ) Astuti Yuli
Jurnal Riset Akuntansi dan Keuangan Vol 2, No 1 (2006): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrak.2006.21.119

Abstract

Go pubtic is selling.stock or o company obligation to the public in the stock market, in which by Initial Public ffiring QPO). Go pubtic compay will receive fund or cash, therefore it is expected that the company prospect ningt get better throught the expasio, which is doheIn this research, it is doe empiris study to is public bank sample. He sample are take by purposive sampling fr.om 2l banlcs listed on BEJ. History list are got. from the bank Jinancial report approximate years of age lasted o 3l December. We hope that the study result can give answer the questioh "Is there dffirence between company workingof banking cornpany before and afier become public compay"?Some studies on the effict of go public on Jakarta Stock Exchaneshowed that there have been significant positive effects o the comprya working system, conversely, the other research gave iconnsistent /inding.Furthermore, this research dimed to analyze the dffirent of thebanking system in the years before and afier the go public. The banking working systen was measured based on five aspects, they are: 1) Capital adeguacy, 2) Asset quality, 3) Management, 4) Earning and 5) Liquidity.The result of hypothesis show a conclusion that oly some of dffirent CAMEL ratio are ROM and NPM for the years before and after go public, and the totatity show that there is no significant dffirence between bank company working for the years before and arter go public. On the onther word, the result of new contribution selling on IPO did ,not fuove positivg ffict to improvement of bank company worki.ng after listing.Kqwords : IPO, banking, go public, CAMEL.
ANALISIS KINERJA PERUSAHAAN PERBANKAN SEBELUM DAN SESUDAH MENJADI PERUSAHAAN PUBLIK DI BURSA EFEK JAKARTA (BEJ) Yuli, Astuti
Jurnal Riset Akuntansi dan Keuangan Vol 2, No 1 (2006): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrak.2006.21.119

Abstract

Go pubtic is selling.stock or o company obligation to the public in the stock market, in which by Initial Public ffiring QPO). Go pubtic compay will receive fund or cash, therefore it is expected that the company prospect ningt get better throught the expasio, which is doheIn this research, it is doe empiris study to is public bank sample. He sample are take by purposive sampling fr.om 2l banlcs listed on BEJ. History list are got. from the bank Jinancial report approximate years of age lasted o 3l December. We hope that the study result can give answer the questioh "Is there dffirence between company workingof banking cornpany before and afier become public compay"?Some studies on the effict of go public on Jakarta Stock Exchaneshowed that there have been significant positive effects o the comprya working system, conversely, the other research gave iconnsistent /inding.Furthermore, this research dimed to analyze the dffirent of thebanking system in the years before and afier the go public. The banking working systen was measured based on five aspects, they are: 1) Capital adeguacy, 2) Asset quality, 3) Management, 4) Earning and 5) Liquidity.The result of hypothesis show a conclusion that oly some of dffirent CAMEL ratio are ROM and NPM for the years before and after go public, and the totatity show that there is no significant dffirence between bank company working for the years before and arter go public. On the onther word, the result of new contribution selling on IPO did ,not fuove positivg ffict to improvement of bank company worki.ng after listing.Kqwords : IPO, banking, go public, CAMEL.
PENGARUH DIVIDEN PAYOUT RATIO, EARNING PER SHARE DAN KURS DOLLAR TERHADAP HARGA SAHAM Hernawati Pramesti; Mujiono Mujiono
Jurnal Riset Akuntansi dan Keuangan Vol 17, No 1 (2021): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrak.2021.171.358

Abstract

ABSTRAKPenelitian ini bertujuan untuk menganalisis pengaruh faktor dividend payout ratio, earning per share dan kurs dollar terhadap harga saham perusahaan manufaktur yang terdaftar di BEI tahun 2016 sampai 2018. Populasi semua perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2016 sampai 2018. Sampel perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dari tahun 2016 sampai 2018. Dengan kriteria pengambilan sampel dengan purposive sampling. Metode yang digunakan untuk menguji hipotesis yang diajukan uji t dan uji f. Berdasarkan hasil analisis data dapat dinyatakan simpulan sebagai berikut: Ha1 ditolak, hal ini berarti DPR tidak berpengaruh signifikan terhadap harga saham. Ha2 diterima, hal ini berarti variabel EPS mempunyai pengaruh yang signifikan terhadap harga saham. Ha3 diterima, hal ini berarti variabel kurs dollar mempunyai pengaruh yang signifikan terhadap harga saham. Hasil analisis uji F disimpulkan terdapat pengaruh yang signifikan dari DPR, EPS dan kurs dollar secara bersama-sama terhadap harga saham yang terdaftar di BEI.Kata Kunci:  dividend payout ratio (DPR), earning per share (EPS), kurs dollar, harga saham ABSTRACTThis study aims to analyze the effect of the dividend payout ratio, earnings per share and dollar exchange rate on the stock prices of manufacturing companies listed on the IDX from 2016 to 2018. The population of all companies listed on the Indonesia Stock Exchange from 2016 to 2018. Sample listed manufacturing companies on the Indonesia Stock Exchange from 2016 to 2018. With the sampling criteria with purposive sampling. The method used to test the hypothesis proposed by the t test and f test. Based on the results of data analysis, the following conclusions can be stated: Ha1 is rejected, this means that the DPR does not have a significant effect on stock prices. Ha2 is accepted, this means that the EPS variable has a significant effect on stock prices. Ha3 is accepted, this means that the dollar exchange rate variable has a significant effect on stock prices. The results of the F test analysis concluded that there is a significant effect of the DPR, EPS and the dollar exchange rate simultaneously on stock prices listed on the IDX.Keywords:  dividend payout ratio (DPR), earning per share (EPS), dollar exchange rate, stock prices

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