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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 JUMLAH KUNJUNGAN WISATAWAN, PENERIMAAN PAJAK HOTEL, PAJAK RESTORAN TERHADAP PAD KABUPATEN SIKKA Rieshe, Rieshe; Aji, Andri Waskita
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
ANALISIS FAKTOR.FAKTOR YANG MEMPENGARUHI KOEFISIEN RESPON LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEJ Noviyanti Tiolemba; Erny Ekawati
Jurnal Riset Akuntansi dan Keuangan Vol 4, No 2 (2008): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrak.2008.42.146

Abstract

\h;;;"d, is an empirical one wlnse purposes are to prove is beta risk; leverage, earning growth std size has intluence on to earnings response coeficient. Sampk which are used on this sntdy are 390 data of mmufacturing corporations in Indonesig. Ihe period of study is 1995-2004. There are two models used, first model to determining earnings response coefficient and second rnodel to testing factors which in/luence euningsresponse coefficient. Stotistic models which ue used are multipleregressions.  The results are beta has negative effect on earnings response coefiicient, leverage has negative efiect on earnings response coefficient, eorning growth has positive inJluences to the earnings response coefficient atter being controlled by other variable and size has negative effect on eunings response coeficient.Kqtwords: Earnings Response Coeficient (ERC), Return, Unexpected Earning Per Share
ANALISIS FAKTOR.FAKTOR YANG MEMPENGARUHI KOEFISIEN RESPON LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEJ Tiolemba, Noviyanti; Ekawati, Erny
Jurnal Riset Akuntansi dan Keuangan Vol 4, No 2 (2008): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrak.2008.42.146

Abstract

\h;;;"d, is an empirical one wlnse purposes are to prove is beta risk; leverage, earning growth std size has intluence on to earnings response coeficient. Sampk which are used on this sntdy are 390 data of mmufacturing corporations in Indonesig. Ihe period of study is 1995-2004. There are two models used, first model to determining earnings response coefficient and second rnodel to testing factors which in/luence euningsresponse coefficient. Stotistic models which ue used are multipleregressions.  The results are beta has negative effect on earnings response coefiicient, leverage has negative efiect on earnings response coefficient, eorning growth has positive inJluences to the earnings response coefficient atter being controlled by other variable and size has negative effect on eunings response coeficient.Kqtwords: Earnings Response Coeficient (ERC), Return, Unexpected Earning Per Share
PENGARUH CORPORATE GOVERNANCE, KINERJA KEUANGAN,KEPEMILIKAN MANAJERIAL, UKURAN PERUSAHAAN TERHADAP KETEPATWAKTUAN PENYAMPAIAN LAPORAN KEUANGAN Kurniasih Jati Setyaningsih
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.2015.112.11

Abstract

; "> This study aimed to determine the effect of corporate governance, financial performance, managerialownership, the size of the company to the timeliness of financial reporting with the age of the firm asa control variable. Corporate governance is proxied by independent directors and audit committee,while the used financial performance ratios ROI. Company size used in this study using total assets.This study uses secondary data from ICMD and IDX. Of the 162 companies listed on the StockExchange, which can be used to study many as 100 companies by using logistic regression. Based onresearch that has been done before and after entering the control variables, it was found that theindependent commissioner, financial performance (ROI), firm size affects the timeliness of financialreporting. company’s age that is the control variables also affect the timeliness of financial reporting.Meanwhile the audit committee and managerial ownership does not affect the timeliness ofsubmission of financial statements. Thus it can be concluded that the larger and more long standingcompany, the more obedient to comply with regulations set by Bapepam.Keywords: corporate governance, financial performance, managerial ownership, company’s size,
PENGARUH CORPORATE GOVERNANCE, KINERJA KEUANGAN,KEPEMILIKAN MANAJERIAL, UKURAN PERUSAHAAN TERHADAP KETEPATWAKTUAN PENYAMPAIAN LAPORAN KEUANGAN Setyaningsih, Kurniasih Jati
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.2015.112.11

Abstract

; "> This study aimed to determine the effect of corporate governance, financial performance, managerialownership, the size of the company to the timeliness of financial reporting with the age of the firm asa control variable. Corporate governance is proxied by independent directors and audit committee,while the used financial performance ratios ROI. Company size used in this study using total assets.This study uses secondary data from ICMD and IDX. Of the 162 companies listed on the StockExchange, which can be used to study many as 100 companies by using logistic regression. Based onresearch that has been done before and after entering the control variables, it was found that theindependent commissioner, financial performance (ROI), firm size affects the timeliness of financialreporting. company’s age that is the control variables also affect the timeliness of financial reporting.Meanwhile the audit committee and managerial ownership does not affect the timeliness ofsubmission of financial statements. Thus it can be concluded that the larger and more long standingcompany, the more obedient to comply with regulations set by Bapepam.Keywords: corporate governance, financial performance, managerial ownership, company’s size,
PENGARUH RISIKO PERUSAHAAN, KEPEMILIKAN INSTITUSIONAL, DAN STRATEGI BISNIS TERHADAP TAX AVOIDANCE Sri Ayem; Teresa Molasita Daradian Tarang
Jurnal Riset Akuntansi dan Keuangan Vol 17, No 2 (2021): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrak.2021.172.400

Abstract

ABSTRAK Penelitian ini bertujuan untuk menguji apakah risiko perusahaan, kepemilikan institusional, dan strategi bisnis berpengaruh terhadap penghindaran pajak. Teori yang digunakan dalam penelitian ini adalah teori keagenan. Penelitian ini menggunakan sampel perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2016-2018. Jumlah sampel yang digunakan dalam penelitian ini adalah 19 perusahaan dengan pengamatan 3 tahun menggunakan metode purposive sampling. Pengolahan data menggunakan SPSS versi 17 dengan regresi linier berganda. Hasil yang diperoleh menunjukkan bahwa risiko perusahaan berpengaruh negatif signifikan terhadap penghindaran pajak dan kepemilikan institusional tidak berpengaruh signifikan dan negatif terhadap penghindaran pajak dan strategi bisnis berpengaruh positif signifikan terhadap penghindaran pajak.. . Kata kunci : risiko perusahaan, kepemilikan institusional, strategi bisnis dan penghindaran pajak ABSTRACT This study aims to examine whether corporate risk, institutional ownership, and business strategy affect tax avoidance. The theory used in research is agency theory. The study used a sample of manufacturing companies listed on  Indonesian Stock Exchange (IDX) during the 2016-2018 period. The number of samples used in this study were 19 companies with 3-year observations using purposive sampling method. Data processing using SPSS version 17 with multiple linear regression. The results obtained indicate that corporate risk has a significant negative effect on tax avoidance and institutional ownership have no significant dan negative effect on tax avoidance and business strategy has a significant positive effect on tax avoidance. Keywords : corporate risk, institutional ownership, business strategy and tax avoidance.
PENGARUH RISIKO PERUSAHAAN, KEPEMILIKAN INSTITUSIONAL, DAN STRATEGI BISNIS TERHADAP TAX AVOIDANCE Ayem, Sri; Tarang, Teresa Molasita Daradian
Jurnal Riset Akuntansi dan Keuangan Vol 17, No 2 (2021): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrak.2021.172.400

Abstract

ABSTRAK Penelitian ini bertujuan untuk menguji apakah risiko perusahaan, kepemilikan institusional, dan strategi bisnis berpengaruh terhadap penghindaran pajak. Teori yang digunakan dalam penelitian ini adalah teori keagenan. Penelitian ini menggunakan sampel perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2016-2018. Jumlah sampel yang digunakan dalam penelitian ini adalah 19 perusahaan dengan pengamatan 3 tahun menggunakan metode purposive sampling. Pengolahan data menggunakan SPSS versi 17 dengan regresi linier berganda. Hasil yang diperoleh menunjukkan bahwa risiko perusahaan berpengaruh negatif signifikan terhadap penghindaran pajak dan kepemilikan institusional tidak berpengaruh signifikan dan negatif terhadap penghindaran pajak dan strategi bisnis berpengaruh positif signifikan terhadap penghindaran pajak.. . Kata kunci : risiko perusahaan, kepemilikan institusional, strategi bisnis dan penghindaran pajak ABSTRACT This study aims to examine whether corporate risk, institutional ownership, and business strategy affect tax avoidance. The theory used in research is agency theory. The study used a sample of manufacturing companies listed on  Indonesian Stock Exchange (IDX) during the 2016-2018 period. The number of samples used in this study were 19 companies with 3-year observations using purposive sampling method. Data processing using SPSS version 17 with multiple linear regression. The results obtained indicate that corporate risk has a significant negative effect on tax avoidance and institutional ownership have no significant dan negative effect on tax avoidance and business strategy has a significant positive effect on tax avoidance. Keywords : corporate risk, institutional ownership, business strategy and tax avoidance.
PENGARUH INFORMASI LABA AKUNTANSI, ALIRAN KAS DAN KOMPONEN ALIRAN KAS TERHADAP HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR DI INDONESIA Ferry Ferry; Erny Ekawati
Jurnal Riset Akuntansi dan Keuangan Vol 1, No 2 (2005): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrak.2005.12.114

Abstract

Brfoo 1994, the one way measurcd pdormance of go public compa4y is earning afier tu, but on September 7, 1994 the Indonesian Institute olAccountants (IAI) published the statement of financial Accounting Standard (PSAK) No.2, "statement of Cash Flows" requires companiesto pubtish the statewent of cash flows beginning from January I, tggs. So investors had two kinds measurement of performance go public companies.The objective of study is to aplain the influence of informationcontent of accounting income, total cash Jlows, and components of cash flow with stock price in lidonesian manufacuring firms The accounting income is earning afiir ta,tc before extra ordinary item and discontinued operations and total cash flows is a sum of cash flow from operating activities, cash llow from investing activities, and cash tlow from financing activities.This study was constitute replicated study from Triyono and Yogiyanto (2000) about the association of information content of total cash flows, components of cash Jlows, and accoun:ting income with stock prices or stock returns. This study took sample frorn manufacnring firms lisfed in the Jakarta Stock Exciange @ni) from 1999-iOOZ tnoT"had pubtished aadited financial statement. Stock prices using monthly prices that hadended December 1999-2002. The statistics method used to test ltypotheses is a linier multiple regression. The model was considered: levek')odet.  The empirical results with using the first model levels about the influ. hence information of accounting income and total cash flows with stock prices can be explained accounting income gave positive influence and significant with stock prices whereas total cash flows gcMe negative and tlgnil*nt with stock prices. In the second model levels about the influ- ,i"i ,nyn *ation of cash flow from operating actiu.ities, cash flow from investing activities, and cash flow from financing octivities with stock pri, i* b" explained, separated total gash fl9ws into.yomponents. of 'cash flows gave negative influence and significant with stock prices "rp"ifolly iash ltoi from aperating octivities and c-ash flow from finincing activities. In the third model levels obout influence information of acciunting income and components of cash Jlows with stock prices irn be expliined, accounting income gave positive inlluence and significont with stock prices whereas companents of cosh tlows gNe negative influence and significant with stock prices'Keywords : accounting Income, cash Flows, components of cashflows, levels model
PENGARUH INFORMASI LABA AKUNTANSI, ALIRAN KAS DAN KOMPONEN ALIRAN KAS TERHADAP HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR DI INDONESIA Ferry, Ferry; Ekawati, Erny
Jurnal Riset Akuntansi dan Keuangan Vol 1, No 2 (2005): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrak.2005.12.114

Abstract

Brfoo 1994, the one way measurcd pdormance of go public compa4y is earning afier tu, but on September 7, 1994 the Indonesian Institute olAccountants (IAI) published the statement of financial Accounting Standard (PSAK) No.2, "statement of Cash Flows" requires companiesto pubtish the statewent of cash flows beginning from January I, tggs. So investors had two kinds measurement of performance go public companies.The objective of study is to aplain the influence of informationcontent of accounting income, total cash Jlows, and components of cash flow with stock price in lidonesian manufacuring firms The accounting income is earning afiir ta,tc before extra ordinary item and discontinued operations and total cash flows is a sum of cash flow from operating activities, cash llow from investing activities, and cash tlow from financing activities.This study was constitute replicated study from Triyono and Yogiyanto (2000) about the association of information content of total cash flows, components of cash Jlows, and accoun:ting income with stock prices or stock returns. This study took sample frorn manufacnring firms lisfed in the Jakarta Stock Exciange @ni) from 1999-iOOZ tnoT"had pubtished aadited financial statement. Stock prices using monthly prices that hadended December 1999-2002. The statistics method used to test ltypotheses is a linier multiple regression. The model was considered: levek')odet.  The empirical results with using the first model levels about the influ. hence information of accounting income and total cash flows with stock prices can be explained accounting income gave positive influence and significant with stock prices whereas total cash flows gcMe negative and tlgnil*nt with stock prices. In the second model levels about the influ- ,i"i ,nyn *ation of cash flow from operating actiu.ities, cash flow from investing activities, and cash flow from financing octivities with stock pri, i* b" explained, separated total gash fl9ws into.yomponents. of 'cash flows gave negative influence and significant with stock prices "rp"ifolly iash ltoi from aperating octivities and c-ash flow from finincing activities. In the third model levels obout influence information of acciunting income and components of cash Jlows with stock prices irn be expliined, accounting income gave positive inlluence and significont with stock prices whereas companents of cosh tlows gNe negative influence and significant with stock prices'Keywords : accounting Income, cash Flows, components of cashflows, levels model
PENGARUH VOLATILITAS NILAI TUKAR, IDR-USD TERHADAP RETURN SAHAM DI BURSA EFEK INDONESIA: PENERAPAN MODEL GARCH Rahmadiva Dianitha Danial; Brady Rikumahu
Jurnal Riset Akuntansi dan Keuangan Vol 14, No 2 (2018): Jurnal Riset Akuntasi & Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrak.2018.142.327

Abstract

Penelitian ini bertujuan untuk menguji pengaruh  volatilitas return nilai Kurs IDR-USD terhadap volatilitas return pasar saham di Bursa Efek Indonesia. Dari pengambilan data sekunder dari 3 Januari 2012 hingga 29 September 2017 diperoleh data time series sebanyak 1404 hari. Data  dianalisis dengan model  GARCH dan Uji Granger Causality. Berdasarkan hasil permodelan GARCH(1,1), volatilitas kurs mempengaruhi volatilitas IHSG. Uji Granger Causality menunjukkan bahwa volatilitas kurs  dan IHSG memiliki hubungan yang kausal dua arah. Penelitian ini menunjukkan bahwa informasi kurs dapat memprediksikan kondisi harga indeks saham di pasar modal di periode hari berikutnya, begitupun sebaliknya. Prediksi tepat yang dilakukan oleh investor akan mengurangi risiko dan meningkatkan imbal hasil dalam berinvestasi jika pasar uang maupun pasar modal yang sedang bergejolak.  Kata Kunci: GARCH, Volatilitas, IHSG, Nilai Tukar ABSTRACT This study aims to examine the effect of the volatility of the return on the IDR-USD exchange rate toward  the volatility of stock market returns in the Indonesia Stock Exchange. From the data collection from 3 January 2012 until 29 September 2017 we obtained 1404 time series. Analyzing data, this study used  GARCH modeling and Granger Causality Test. The selected GARCH (1,1) modeling result shows that the volatility of exchange rate influences the volatility of Indonesian Composite Index.  Granger Causality test shows that the volatility of exchange rate and volatility of Indonesian Composite Index have two-way granger cause. This study indicates that exchange rate information can predict the condition of stock price index in capital market and movement of Indonesian Composite Index (ICI) can predict exchange rate movement in foreign exchange market. Appropriate predictions by investors will reduce the risk and increase the yield in investing if the money market and capital markets are fluctuating high. Keywords: GARCH, Volatility, ICI, Exchange Rate

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