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Perminas Pangeran
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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 VOLATILITAS NILAI TUKAR, IDR-USD TERHADAP RETURN SAHAM DI BURSA EFEK INDONESIA: PENERAPAN MODEL GARCH Danial, Rahmadiva Dianitha; Rikumahu, Brady
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
PENGARUH CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA PERUSAHAAN DI INDONESIA Umi Murtini; Rizal Mansyur
Jurnal Riset Akuntansi dan Keuangan Vol 8, No 1 (2012): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrak.2012.81.171

Abstract

This research aims to test the impact of corporate governance mechanism towards earnings management hold by Indonesian companies. The reseach explains the impact of manajerial,institusional ownership, independent commissioner, the size of commissioner council, and auditor quality (as corporate governance proxy) towards earnings management. The resultproves that manajerial ownership and independent commissioner give negative impact while commissioner council gives positive impact and institusional ownership and auditor qualitydo not affect the earnings management.Keywords: corporate governance, earnings management, auditor quality
PENGARUH TINGKAT KESULITAN KEUANGAN TERHADAP MANAJEMEN LABA: TEORI KEAGENAN VERSUS TEORI SIGNALING Eko Widodo Lo
Jurnal Riset Akuntansi dan Keuangan Vol 8, No 1 (2012): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrak.2012.81.27

Abstract

This research investigates the influence of company financial distress on earnings management by using agency and signaling theories. This research compares the explanations between agency and signaling theories on this relationship. Agency theoryexplains that company financial distress positively influences earnings management, but signaling theory predicts that company financial distress negatively influences earningsmanagement. Company financial distress is measured by using Ohlson model. Kang- Sivaramakrishnan model is used to measure discretionary accruals, a measure of earningsmanagement. Empirical data are analyzed by using ordinary least square regression and testing of difference between two proportions from one group. Results of data analysis rejectagency theory explanation, and support signaling theory explanation. This research finds that company financial distress negatively influences discretionary accruals.Keywords: Financial distress, earnings management, agency theory, signaling theory
PENGARUH TINGKAT KESULITAN KEUANGAN TERHADAP MANAJEMEN LABA: TEORI KEAGENAN VERSUS TEORI SIGNALING Lo, Eko Widodo
Jurnal Riset Akuntansi dan Keuangan Vol 8, No 1 (2012): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrak.2012.81.27

Abstract

This research investigates the influence of company financial distress on earnings management by using agency and signaling theories. This research compares the explanations between agency and signaling theories on this relationship. Agency theoryexplains that company financial distress positively influences earnings management, but signaling theory predicts that company financial distress negatively influences earningsmanagement. Company financial distress is measured by using Ohlson model. Kang- Sivaramakrishnan model is used to measure discretionary accruals, a measure of earningsmanagement. Empirical data are analyzed by using ordinary least square regression and testing of difference between two proportions from one group. Results of data analysis rejectagency theory explanation, and support signaling theory explanation. This research finds that company financial distress negatively influences discretionary accruals.Keywords: Financial distress, earnings management, agency theory, signaling theory
PENGARUH HARI PERDAGANGAN TERHADAP RETURN SAHAM: PENGUJIAN MONDAY, WEEK-FOUR DAN ROGALSKI EFFECT DI BURSA EFEK JAKARTA Umi Murtini; Agung Isaac Halomoan
Jurnal Riset Akuntansi dan Keuangan Vol 3, No 1 (2007): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrak.2007.31.130

Abstract

Penelitian ini membahas masolah pengoruh ltwi perdagoqan terhdap return saham, dengan pengujian Monday effect, Week-four effect dan Rogalski effect. Penelitian dilakukan pada perusohaan yang aktif diperdagangkan di Bursa Efek Jakarta. Alat analisis yong digmakan dalam penelitian ini adaloh regresi linier berganda. Hasil analisis menuajukon bahwa hari perdagangan berpengaruh terhadap return saham. Monday effect berhasil diidentifikasi hanya terjadi pada bulan l.arumt, Week-Four Effect daz Rogalski effect terbuWi terjdi di BEl.Keywords : Trading Day, Return, Monday Effect, Dal, of The Week,Week-Four Effect, Rogalski Effect.
PENGARUH HARI PERDAGANGAN TERHADAP RETURN SAHAM: PENGUJIAN MONDAY, WEEK-FOUR DAN ROGALSKI EFFECT DI BURSA EFEK JAKARTA Murtini, Umi; Halomoan, Agung Isaac
Jurnal Riset Akuntansi dan Keuangan Vol 3, No 1 (2007): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrak.2007.31.130

Abstract

Penelitian ini membahas masolah pengoruh ltwi perdagoqan terhdap return saham, dengan pengujian Monday effect, Week-four effect dan Rogalski effect. Penelitian dilakukan pada perusohaan yang aktif diperdagangkan di Bursa Efek Jakarta. Alat analisis yong digmakan dalam penelitian ini adaloh regresi linier berganda. Hasil analisis menuajukon bahwa hari perdagangan berpengaruh terhadap return saham. Monday effect berhasil diidentifikasi hanya terjadi pada bulan l.arumt, Week-Four Effect daz Rogalski effect terbuWi terjdi di BEl.Keywords : Trading Day, Return, Monday Effect, Dal, of The Week,Week-Four Effect, Rogalski Effect.
PENGARUH ASIMETRI INFORMASI TERHADAP BIAYA EKUITAS DAN BIAYA UTANG DENGAN MANAJEMEN LABA SEBAGAI VARIABEL INTERVENING Jasman Jasman
Jurnal Riset Akuntansi dan Keuangan Vol 12, No 2 (2016): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrak.2016.122.232

Abstract

ABSTRACTThis research aims to investigate the influence of asymmetric information on cost of debt and cost ofequity, and the role of earnings mangement as intervening variable. The research design isquantitative method. The Sample used in this study is property & real estate companies listed inIndonesian Stock Exchange. The result shows that there is no influence of asymmetric information toearnings management. Empirical evidence shows that asymmetric information negatively affect costof equity; on the other hand, asymmetric information does not influence cost of debt. Furthermore,earnings management does not influence cost of equity and cost of debt. Earnings managementcannot be used as an intervening variable in examining the relationship between asymmetricinformation to cost of debt. However, earnings management can be empirically used as anintervening variable in analyzing the relationship of asymmetric information to cost of equity.Keywords: information assymmetry, earnings management, cost of debt, cost of equity
PENGARUH ASIMETRI INFORMASI TERHADAP BIAYA EKUITAS DAN BIAYA UTANG DENGAN MANAJEMEN LABA SEBAGAI VARIABEL INTERVENING Jasman, Jasman
Jurnal Riset Akuntansi dan Keuangan Vol 12, No 2 (2016): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrak.2016.122.232

Abstract

ABSTRACTThis research aims to investigate the influence of asymmetric information on cost of debt and cost ofequity, and the role of earnings mangement as intervening variable. The research design isquantitative method. The Sample used in this study is property & real estate companies listed inIndonesian Stock Exchange. The result shows that there is no influence of asymmetric information toearnings management. Empirical evidence shows that asymmetric information negatively affect costof equity; on the other hand, asymmetric information does not influence cost of debt. Furthermore,earnings management does not influence cost of equity and cost of debt. Earnings managementcannot be used as an intervening variable in examining the relationship between asymmetricinformation to cost of debt. However, earnings management can be empirically used as anintervening variable in analyzing the relationship of asymmetric information to cost of equity.Keywords: information assymmetry, earnings management, cost of debt, cost of equity
PENGUJIAN MODEL PENERIMAAN TEKNOLOGI INTERNET PADA MAHASISWA Petra Surya Mega Wijaya
Jurnal Riset Akuntansi dan Keuangan Vol 1, No 1 (2005): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrak.2005.11.112

Abstract

The rapid growth of investment in information technologt by orgoniza tions worldwide has made user acceptance an increasingly criticol technologt implementation and *orogr*rnt issues. User"icceptance has received fairly extensive attention from previous studies, particularly those involving dffirent technologies, user populations, and/or organizationalcontexts. The Technologt Acceptance Model @M is amongmost influential research models to determine information systems/information technologt use. The objective of thk study is to assess the TAM in world-wide-web usage. Data were collected from 127 undergraduate accounting students in Duta Wacana Christian (Jniversity-Yogyakarta and were tested using the structural equation modeling approach. The results of the study showed that, even though goodness of fit the model is not very well, there are significant coruelations among the perceived ease of use variable against perceived usefulness andattitude variable, perceived usefulness variable against attitude and behavior intention to use, attitude variable against behavior intention to use, and behavior intention to use variable against behavior to use. Implications of the future research areos ore discussed.Keywords: Perceived ease of use, perceived usefulness, attitude, behavior intention to use, behavior to use, TAM, SEM.
PENGUJIAN MODEL PENERIMAAN TEKNOLOGI INTERNET PADA MAHASISWA Mega Wijaya, Petra Surya
Jurnal Riset Akuntansi dan Keuangan Vol 1, No 1 (2005): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrak.2005.11.112

Abstract

The rapid growth of investment in information technologt by orgoniza tions worldwide has made user acceptance an increasingly criticol technologt implementation and *orogr*rnt issues. User"icceptance has received fairly extensive attention from previous studies, particularly those involving dffirent technologies, user populations, and/or organizationalcontexts. The Technologt Acceptance Model @M is amongmost influential research models to determine information systems/information technologt use. The objective of thk study is to assess the TAM in world-wide-web usage. Data were collected from 127 undergraduate accounting students in Duta Wacana Christian (Jniversity-Yogyakarta and were tested using the structural equation modeling approach. The results of the study showed that, even though goodness of fit the model is not very well, there are significant coruelations among the perceived ease of use variable against perceived usefulness andattitude variable, perceived usefulness variable against attitude and behavior intention to use, attitude variable against behavior intention to use, and behavior intention to use variable against behavior to use. Implications of the future research areos ore discussed.Keywords: Perceived ease of use, perceived usefulness, attitude, behavior intention to use, behavior to use, TAM, SEM.

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