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Perminas Pangeran
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Fakultas Bisnis, Universitas Kristen Duta Wacana Jl. Dr. Wahidin S. No. 5-25, Yogyakarta 55224 Telp ( 0274 ) 563929, Fax : ( 0274) 513235
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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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PERBEDAAN KINERJA KEUANGAN DAN NILAI PERUSAHAAN SEBELUM DAN SESUDAH KEBERADAAN KEPALA KOMITE MANAJEMEN RISIKO Dominicus Wahyu Budi Kristiawan; Perminas Pangeran
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.2018.142.328

Abstract

This study aims to examine differences in financial performance and firm value before and after the existence of the head of the risk management committee. This study used a purposive sampling method in taking sample size and carried out for 3 years before the existence of the head of the risk management committee and 3 years after the existence of the risk management committee and selected 9 samples of banking companies. The hypothesis testing of the study was carried out by different tests, paired sample t-test. Different test results show that the risk characteristics measured by earnings volatility, experience differences before and after the existence of risk management with a decrease in profit risk. This shows the existence of the head of the risk management committee able to increase the effectiveness of risk management and be able to minimize risk. The characteristics of assets as measured by asset turnover also differ before and after the existence of the head of the risk management committee. This indicates that the presence of the head of the risk management committee is able to manage future project risks with risk management for long-term decisions. Keywords: Head of the risk management committee, company performance, and company value ABSTRAK Penelitian ini bertujuan untuk menguji perbedaan kinerja keuangan dan nilai perusahaan sebelum dan sesudah keberadaan kepala komite manajemen risiko. Penelitian ini menggunakan metode purposive sampling dalam pengambilan sampel penelitian dan dilakukan selama 3 tahun sebelum keberadaan kepala komite manajemen risiko dan 3 tahun setelah keberadaan komite manajemen risiko dan terpilih 9 sampel perusahaan perbankan. Pengujian hipotesis dilakukan dengan uji beda, uji  sampel berpasangan. Hasil uji beda menunjukkan bahwa karakteristik risiko yang diukur dengan volatilitas laba mengalami perbedaan sebelum dan sesudah keberadaan manajemen risiko dengan penurunan risiko laba. Hal ini menunjukkan keberadaan kepala komite manajemen risiko mampu meningkatkan efektivitas manajemen risiko dan mampu meminimalisir risiko. Karakteristik aset yang diukur dari perputaran aset juga terdapat perbedaan sebelum dan sesudah keberadaan kepala komite manajemen risiko. Hal ini menunjukkan bahwa kepala komite manajemen risiko mampu mengelola risiko proyek masa depan dengan adanya manajemen risiko untuk keputusan jangka panjang. Kata kunci: Kepala komite manajemen risiko, kinerja perusahaan, dan nilai perusahaan
PENGARUH KECENDERUNGAN MANAJER DALAM PEMBUATAN KEPUTUSAN TERHADAP PAYOFF MAGNITUDE David Prasetya; Baldric Siregar
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.2012.81.172

Abstract

The objective of this research is to obtain empirical evidence regarding the factors that influence managers propensity to take risk which the effects of payoff magnitude (the magnitudeof the project selection). Propensity to take risk consists of risk taking managers and risk taking managers. Experiment is designed by using factorial design 1 x 3 between subjects. Fifty-two students, consisted of STIE YKPN Yogyakarta’s students from Master of Accounting program, Master of Management program, and PPA program, are participate in this experiment.Subjects are selected as the proxy of manager because of the difficulties to obtain actual manager, by consideration that most of students from Master of Accounting program, Masterof Management Program, and PPA program are candidate manager. In general, the results show that propensity to take risk effect on payoff magnitude. Of the six factors studied, onlyfour are shown to influence propensity to take risk. Those factors are probability that generate a loss, probability that no bonus, maximum bonus available, and weigthed average expectedbonus. The results show that gender do not influence propensity to take risk.Keywords: propensity to take risk, risk averse, risk taking, payoff magnitude, and gender
PENGARUH MEKANISME CORPORATE GOVERNANCE, PENGUNGKAPAN SOSIAL, DAN PERINGKAT CGPI TERHADAP KUALITAS LABA Eko Budi Santoso; Meiliana Tan
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.2011.71.29

Abstract

The objective of this research is to examine the influence of several corporate governance mechanisms, namely managerial ownership and institutional ownership; information of corporate social responsibility (CSR) disclosed in the companies’ annual reports, and the rate of corporate governance perception index (CGPI) on earnings quality (measured by earning response coefficient/ERC). The sample of this research is all private company listed on Indonesia Stock Exchange (IDX) since 1993 which include the top ten and non-top ten of corporate governance perception index (CGPI) rate in 2002-2008, except 2007. The number of sample is 53 samples from 28 companies collected. By using regression analysis, the result of this research show that : (a) managerial ownership has no influence on earnings quality;(b) institutional ownership has no influence on earnings quality; (c) the level of CSR disclosure has influence on earnings quality; and (d) the corporate governance perception index (CGPI) rate has no influence on earnings quality in five percent level of significance,but it is significant in ten percent level of significance. This result indicates that investors asses the CSR information disclosed by the companies in their annual reports for their investment decision.Keywords: corporate governance mechanism, corporate social responsibility, earning quality
PENGARUH KEAHUAN, PENGETAHUAN, SIKAP DAN ETIKA TERHADAP PROFESIONALISME DOSEN AKUNTANSI PERGURUAN TINGGI SWASTA DI SURAKARTA Hermawati Pramesti; Dyah Ayu Putri Palupi
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.2007.31.131

Abstract

This research aim to for research of influence skill, knowledge, attitude, and ethics to professionalism of accounting lecturer of College Private sector in Swakorta Hipotesis Proposed by researcher thot skill, knowledge, attitude, and the ethics hwe positive influence in porsial od simultan to professionalism of rccotmting lecturer of College Private Sector in Surakarta Researcher use primory data with population of all accowtting students of College Privote Sector Majors accounting in Surakmta. Sampel use method of Purposive random Sampling, sa that be got 84 from 92 respondm.Technic analyse used is tested of validity And Reliabtly, tested classic asumtion, t test And F test by using SPSS Yersion 14.0. Result from this resemch is lrypothesis exanination indicate thd F test biger ttan F tables so conclusion is vwiable skill, btowledge, dtitude and ethics hwe inJluence together to Profesionalisme accounting lecturer af College of Private secto! in Surakarta. T test bigget than t tables so that conclusion is variable skill, ktowledge, attitude, and theethics have inJluence in parsial to Profesionalisme acoounting lectttre 9f lollege of Plivale sector in SurQkarta- :Keywords: Skill, Knowledge, Attitude, Ethics.
DETERMINAN KEPUASAN PENGGUNA AKHIR APLIKASI ERP FREE OPEN SOURCE ADEMPIERE PADA USAHA KECIL MENENGAH: STUDI KASUS PADA UKM BLESSINGS Dionysia Kowanda; Muhammad Firdaus; Rowland Bismark Fernando Pasaribu
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.2016.122.233

Abstract

In a small-sized to big-sized company, evaluate the information system success is essential, yet notalways been seamless. Successful implementation of a system can be indicated by measuring its usersatisfaction. This study aims to measure Adempiere ERP Open Source end-user satisfaction atBlessings SME’s. This study employs three variables from The Updated DeLone and McLean Information System Success (2003), namely information system quality, information quality, andservice quality, and two variables from Technology Acceptance Model (TAM) as well, namely perceived usefulness and perceived ease of use, and also takes top management support as another consideration. Data were collected by distributing questionnaires to the respondents directly concerned. The findings showed that information quality, perceived usefulness, perceived ease of use, and top management support have significant positive impact to Adempiere ERP Open Source enduser satisfaction, whereas information system quality and service quality have positive impact but not significantly.Keywords: Small-Medium Enterprises, information system quality, information quality, servicequality, perceived usefulness, perceived ease of use, top management support, end usersatisfaction, information system
ANALISIS POTENSI PAJAK DAERAH DI KOTA YOGYAKARTA Dedy Haning; Wirawan Endro Dwi Radianto
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.2005.11.113

Abstract

Local tax become more important since the autonomy program released around 1999. Local authority of Yog,,akarta, which has fewer natural resources, is pushing the local tox revenue in order to manage the city.  This study investigates the role of local tec on Yogtakarta city local tax revenue. Secondary data was used from /998 to 2003. It covers all the local tax in Yogtakarta city that is based on Local Tax Act 34/2000 of Yogtakarta. Several variables are used namely collection ratio, growth, level of contribution and potential matrix of local tax. Study proved that fficiency and growth of local tax decreased and potential matrix steady.Keywords: Local tax, Local tax revenues
GOOD CORPORATE GOVERNANCE, KINERJA PERUSAHAAN, DAN KEBIJAKAN HUTANG Umi Murtini
Jurnal Riset Akuntansi dan Keuangan Vol 13, No 2 (2017): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrak.2017.132.287

Abstract

ABSTRACTThis research aimed to examine the effect of good corporate governance and financial performance on debt policy. The sample used in this research is the tobaco company that listed in Indonesian Capital Market in 2010-20016. This research used multiple regressions analysis. Based on the resultof this analysis, good corporate governance have negative effect to debt policy. Financial performance variable has positive effect to deby policy.ABSTRAKPenelitian ini bertujuan menguji pengaruh tata kelola dan kinerja keuangan perusahaan terhadap kebijakan hutang. Penelitian ini menggunakan sampel perusahaan tembakau yang listing di BursaEfek Indonesia tahun 2010 sampai dengan 2016. Pengujian dilakukan menggunakan regresi berganda. Hasil pengujian menunjukkan bahwa tata kelola perusahaan berpengaruh negative terhadap kebijakan hutang sedangkan kinerja keuangan berpengaruh positif terhadap kebijakan hutang.
HUBUNGAN CORPORATE SOCIAL RESPONSIBILITY (CSR) DAN MARKETING TERHADAP KINERJA KEUANGAN PERUSAHAAN Felicia Tanjaya; Eko Budi Santoso
Jurnal Riset Akuntansi dan Keuangan Vol 12, No 1 (2016): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrak.2016.121.7

Abstract

This study aims to determine the role of marketing as an intervening variables in the relationshipbetween CSR and financial performance. Inconsistent result from the previous researches indicatesCSR can not directly linked with financial performance. The data used are secondary data frommining, basic industry and chemical and tobacco company's annual report during the period 2010-2014. Using path analysis with PLS, the result of this study shows that marketing as an interveningvariable mediates the relationship between CSR on financial performance in the first to the third year.Keywords: corporate social responsibility, marketing, financial performance, ROA
PELUANG KESULITAN KEUANGAN PADA PERUSAHAAN GO PUBLIK YANG TERCATAT DI BURSA EFEK INDONESIA Paula Novena Setio
Jurnal Riset Akuntansi dan Keuangan Vol 15, No 1 (2019): Jurnal Riset Akuntasi & Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrak.2019.151.323

Abstract

This study aimed to examine the chances of financial difficulties at the company went public in Indonesia and listed on the Indonesia Stock Exchange (BEI). Financial difficulties chances have been found among unwell financial condition companies. The factors tested in this study is the condition of the company's financial statements are summarized in several variables such as cash flow, free cash flow, total asset turnover, liquidity, ROE, debt, age of the company, and the size of the company. Samples were 65 non-bank companies that go public and listed on the Indonesia Stock Exchange in 2009-2014. A total of 35 companies that have no chance of financial difficulties and the 30 companies that have a chance of financial difficulties. Where the measurement is done by means of selecting the financial statements, the financial statements are experiencing net income negatively in three consecutive years for companies that have a chance of financial difficulties and the financial statements are experiencing positive earnings were stable and even increased for three consecutive years Similarly, for companies that have no chance of financial difficulties. The results showed that the cash flows are measured as if dealing with the failure of non-bank company in Indonesia, and has a significant impact in predicting financial difficulties and significant opportunities. Keywords: cash flow, free cash flow, total asset turnover, liquidity, ROE, debt, age of the company, company size, and the chances of financial difficulties. ABSTRAK Penelitian ini bertujuan untuk menguji peluang kesulitan keuangan pada perusahaan go publik di Indonesia dan tercatat pada Bursa Efek Indonesia (BEI). Ditemukan peluang kesulian keuangan pada perusahaan yang memiliki kondisi keuangan yang buruk. Adapun faktor-faktor yang diuji dalam penelitian ini adalah kondisi laporan keuangan perusahaan yang dirangkum dalam beberapa variabel seperti arus kas, arus kas bebas, perputaran total aset, likuiditas, ROE, hutang, usia perusahaan, dan ukuran perusahaan. Sampel penelitian adalah 65 perusahaan non bank yang go publik dan terdaftar di Bursa Efek Indonesia pada periode 2009-2014. Sebanyak 35 perusahaan yang tidak memiliki peluang kesulitan keuangan dan 30 perusahaan yang memiliki peluang kesulitan keuangan. Dimana pengukuran ini dilakukan dengan cara penyeleksian laporan keuangan, yaitu laporan keuangan yang mengalami laba bersih negatif secara tiga tahun berturut-turut untuk perusahaan yang memiliki peluang kesulitan keuangan dan laporan keuangan yang mengalami laba positif yang stabil dan bahkan mengalami peningkatan selama tiga tahun berturut-turut pula untuk perusahaan yang tidak memiliki peluang kesulitan keuangan. Hasil penelitian menunjukkan bahwa aliran kas yang diukur seolah-olah berhubungan dengan kegagalan perusahaan non bank di Indonesia, dan memiliki dampak yang berarti dalam memprediksi peluang kesulitan keuangan dan signifikan. Kata kunci: arus kas, arus kas bebas, perputaran total aset, likuiditas, ROE, hutang, usia perusahaan, ukuran perusahaan, dan peluang kesulitan keuangan.
Pengaruh Pemahaman Wajib Pajak dan peranan Aparat peryajakan terhadap Kepatuhan wajib Pajak Bumi dan Bangunan di Kota surakarta Magdalena Nany; Endang Satyawati; Ferani Ferani
Jurnal Riset Akuntansi dan Keuangan Vol 6, No 1 (2010): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrak.2010.61.167

Abstract

The objective of this research was to give empirical evidence about the fficts of tax payer's lmowledge and tax fficer's rolq on rand and building tar payer's compliance partially. This research was also intended to give empirical evidence obout the effects of tax payerzs knowledge and tax fficer,s roles onland and building tax payer's compliance simultaneously. Data takenfrom 150 respondents were analyzed by multiple regression analysis. The results show that ta'r payer's lonwledge and tax officer's roles partially had significant fficlon land and building tax payer's compliance. The results also show that tax payer's lvtowledge and tav fficer's roles simultaneously had significant ffict. on land and building tax payer's compliance.Keywords : tax payer's lmowledge, tax fficer's roles, tax payer's compliance, land and building tar

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