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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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PENGARUH DIVIDEN PAYOUT RATIO, EARNING PER SHARE DAN KURS DOLLAR TERHADAP HARGA SAHAM Pramesti, Hernawati; 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
FACTORS AFFECTED CREATIVE ACCOUNTING PRACTICES IN DEVELOPING COUNTRIES: A COMPARATIVE STUDY BETWEEN INDONESIAN AND MALAYSIAN Theresia Trisanti
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.2014.101.176

Abstract

This paper presents the findings of creative accounting practices such as income smoothing practices and to identify factors associated with the incidence of income smoothing practices in Indonesian and Malaysian listed firms. The coefficient of variation method introduced by Eckel‟s (1981) and modified by Atik (2009) was used to determined income smoothing practices. The data used were the financial reports of each sample company which obtained through DataStream from 2009 - 2012. Four hypotheses, which relate income smoothing practices such as company age, company size, profitability and debt financing, are tested in this research. Logistic regression indicated that in Indonesian, company age, profitability, debt financing have positive significant influence to income smoothing practices but company size has negative significant. For Malaysia, company size, company age and profitability are significantly associated with Income smoothing practices but debt financing has negative significant relationship. Keywords: Income Smoothing Practices, Company Age, Company Size, Debt Financing, And Profitability
FACTORS AFFECTED CREATIVE ACCOUNTING PRACTICES IN DEVELOPING COUNTRIES: A COMPARATIVE STUDY BETWEEN INDONESIAN AND MALAYSIAN Trisanti, Theresia
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.2014.101.176

Abstract

This paper presents the findings of creative accounting practices such as income smoothing practices and to identify factors associated with the incidence of income smoothing practices in Indonesian and Malaysian listed firms. The coefficient of variation method introduced by Eckel‟s (1981) and modified by Atik (2009) was used to determined income smoothing practices. The data used were the financial reports of each sample company which obtained through DataStream from 2009 - 2012. Four hypotheses, which relate income smoothing practices such as company age, company size, profitability and debt financing, are tested in this research. Logistic regression indicated that in Indonesian, company age, profitability, debt financing have positive significant influence to income smoothing practices but company size has negative significant. For Malaysia, company size, company age and profitability are significantly associated with Income smoothing practices but debt financing has negative significant relationship. Keywords: Income Smoothing Practices, Company Age, Company Size, Debt Financing, And Profitability
PENERAPAN BALANCED SCORECARD SEBAGAI PENGUKUR KINERJA MANAJEMEN PADA PT MATAHARI DEPARTMENT STORE TBK Nindy Livia Luciawanty; Ari Christanti
Jurnal Riset Akuntansi dan Keuangan Vol 7, No 1 (2011): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrak.2011.71.33

Abstract

This study aims to determine the performance of PT. Matahari Department Store using the Balanced Scorecard. This measurement is looking at the business unit from four perspectives: financial, customer, internal business processes, and learning- growth. The analysis showed that: 1) In Financial perspective, which seen from the growth of revenue, ROI (Return onInvestments), and profit margin shows the performance of PT. Matahari Department Store is good; 2) In The customer perspective reflects a good employee performance against customer service with the MCC (Matahari Club Card) card services and VOC (Voice Of Customer) 3) In Internal business perspective from the company's innovation and after sales service, the overall performance of the company's management has shown good results; 4) In Learning and growth perspective about the level of employee satisfaction showed good results by the awards given by companies to employees’s performance through Customer Service All-Star and training to employeesKeywords: balanced scorecard, performance
PENERAPAN BALANCED SCORECARD SEBAGAI PENGUKUR KINERJA MANAJEMEN PADA PT MATAHARI DEPARTMENT STORE TBK Luciawanty, Nindy Livia; Christanti, Ari
Jurnal Riset Akuntansi dan Keuangan Vol 7, No 1 (2011): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrak.2011.71.33

Abstract

This study aims to determine the performance of PT. Matahari Department Store using the Balanced Scorecard. This measurement is looking at the business unit from four perspectives: financial, customer, internal business processes, and learning- growth. The analysis showed that: 1) In Financial perspective, which seen from the growth of revenue, ROI (Return onInvestments), and profit margin shows the performance of PT. Matahari Department Store is good; 2) In The customer perspective reflects a good employee performance against customer service with the MCC (Matahari Club Card) card services and VOC (Voice Of Customer) 3) In Internal business perspective from the company's innovation and after sales service, the overall performance of the company's management has shown good results; 4) In Learning and growth perspective about the level of employee satisfaction showed good results by the awards given by companies to employees’s performance through Customer Service All-Star and training to employeesKeywords: balanced scorecard, performance
PENGARUH UMUR, UKURAN, DAN PROFITABILITAS PERUSAHAAN TERHADAP PERATAAN LABA Rut Puspita Sari; Putriana Kristanti
Jurnal Riset Akuntansi dan Keuangan Vol 11, No 1 (2015): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrak.2015.111.252

Abstract

Income smoothing is one of the ways used by management to reduce fluctuations in earnings obtainedin order to profit in accordance with the desired target. This study aimed to test: the effect of firm age,firm size, and firm profitability on income smoothing on companies listed in the Indonesia StockExchange. The sample is determined based on purposive sampling, a total of 265 manufacturingcompanies during the 2010-2014 period. Technical analysis of the data using logistic regression. Theresults showed that the age of the firm, firm size, and profitability influence the practice of incomesmoothing.Keywords: Firm Age, Firm Size, Firm Profitability, Income Smoothing
PENGARUH UMUR, UKURAN, DAN PROFITABILITAS PERUSAHAAN TERHADAP PERATAAN LABA Sari, Rut Puspita; Kristanti, Putriana
Jurnal Riset Akuntansi dan Keuangan Vol 11, No 1 (2015): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrak.2015.111.252

Abstract

Income smoothing is one of the ways used by management to reduce fluctuations in earnings obtainedin order to profit in accordance with the desired target. This study aimed to test: the effect of firm age,firm size, and firm profitability on income smoothing on companies listed in the Indonesia StockExchange. The sample is determined based on purposive sampling, a total of 265 manufacturingcompanies during the 2010-2014 period. Technical analysis of the data using logistic regression. Theresults showed that the age of the firm, firm size, and profitability influence the practice of incomesmoothing.Keywords: Firm Age, Firm Size, Firm Profitability, Income Smoothing
PENGARUH GENDER TERHADAP PERBEDAAN SPESTFIC VALUES PADA MAHASISWA AKUNTANSI Dian Indri Purnamasari
Jurnal Riset Akuntansi dan Keuangan Vol 3, No 2 (2007): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrak.2007.32.135

Abstract

Ihe problans concerning to the ethics in auditing profession is closely related to ihe values of the individuals involving in the profession. The study aims at finding empirical eyidences whiher *eie * the differau in tlrc specific vahrcs of the female and male students of accounting. Lhe results of the analysis of independent sample t-test indicate that there is the difference in specific values between the female and nale sAdq* of accumting. In other words, the gender gives impact tothe difiaance in the specific values of the male students of accounting. hrths ualysis hdicates ttut in fact the difference in the specific values is cansed by tlre presenge of the impact of gender on the aesthetic values, while fudividual, social and theoretical values between the fe- ,nale md male studqrts of accounting are the same or do not have any inryt ot the individual, social anitheoretical values.Keyryods : Yalues, Gender, Stadenrts of Accounting, Auditing.
PENGARUH GENDER TERHADAP PERBEDAAN SPESTFIC VALUES PADA MAHASISWA AKUNTANSI Purnamasari, Dian Indri
Jurnal Riset Akuntansi dan Keuangan Vol 3, No 2 (2007): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrak.2007.32.135

Abstract

Ihe problans concerning to the ethics in auditing profession is closely related to ihe values of the individuals involving in the profession. The study aims at finding empirical eyidences whiher *eie * the differau in tlrc specific vahrcs of the female and male students of accounting. Lhe results of the analysis of independent sample t-test indicate that there is the difference in specific values between the female and nale sAdq* of accumting. In other words, the gender gives impact tothe difiaance in the specific values of the male students of accounting. hrths ualysis hdicates ttut in fact the difference in the specific values is cansed by tlre presenge of the impact of gender on the aesthetic values, while fudividual, social and theoretical values between the fe- ,nale md male studqrts of accounting are the same or do not have any inryt ot the individual, social anitheoretical values.Keyryods : Yalues, Gender, Stadenrts of Accounting, Auditing.
PENGARUH JUMLAH KUNJUNGAN WISATAWAN, PENERIMAAN PAJAK HOTEL, PAJAK RESTORAN TERHADAP PAD KABUPATEN SIKKA Rieshe Rieshe; Andri Waskita Aji
Jurnal Riset Akuntansi dan Keuangan Vol 16, No 2 (2020): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrak.2020.162.375

Abstract

ABSTRACT The purpose of this research is to find out how much influence: (1) the number of tourist visits to the Sikka Regency's original income; (2) hotel tax revenue from the Sikka Regency's original regional income; and (3) restaurant tax receipts from Sikka Regency's original revenue to Sikka Regency's original revenue both partially and simultaneously at the Sikka Regional Financial Management and Asset Management Service (DPPKAD). The data analysis technique used in this study is multiple linear regression analysis. The F test, t test and R² test are processed using SPSS version 16.0. The results of data analysis with a significance of 0.05 indicate that the variable number of tourist visits and hotel tax revenue variables do not affect the original income of Sikka Regency 2016-2018. While the restaurant tax has a positive and significant effect on the original income of Sikka district 2016-2018. The results of the study simultaneously showed that the number of tourist visits, hotel tax receipts and restaurant tax receipts had a positive and significant effect on the genuine income of Sikka Regency. Independent and Dependent Variables affect 36% while 64% are explained independently by variables outside this research model.Keywords: tourist visits, hotel tax, and restaurant tax, first income of region ABSTRAK Tujuan penelitian ini adalah untuk mengetahui seberapa besar pengaruh: (1) jumlah kunjungan wisatawan terhadap pendapatan asli daerah Kabupaten Sikka; (2) penerimaan pajak hotel dari pendapatan asli daerah Kabupaten Sikka; dan (3) Penerimaan Pajak Restoran dari Pendapatan Asli Daerah Kabupaten Sikka terhadap Pendapatan Asli Daerah Kabupaten Sikka baik secara parsial maupun simultan di Dinas Pengelolaan Keuangan dan Aset Daerah (DPPKAD) Sikka. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Uji F, uji t dan uji R² diolah dengan menggunakan SPSS versi 16.0. Hasil analisis data dengan signifikansi 0,05 menunjukkan bahwa variabel jumlah kunjungan wisatawan dan variabel penerimaan pajak hotel tidak berpengaruh terhadap pendapatan asli daerah Kabupaten Sikka tahun 2016-2018. Sedangkan, pajak restoran berpengaruh positif dan signifikan terhadap pendapatan asli daerah kabupaten Sikka tahun 2016-2018. Hasil penelitian secara simultan menunjukkan bahwa jumlah kunjungan wisatawan, penerimaan pajak hotel dan penerimaan pajak restoran berpengaruh positif dan signifikan terhadap pendapatan asli Kabupaten Sikka. Variabel independen dan dependen mempengaruhi 36% sedangkan 64% dijelaskan secara independen oleh variabel di luar model penelitian ini.Kata kunci: kunjungan wisatawan, pajak hotel, dan pajak restoran, pendapatan pertama daerah

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