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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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PENGARUH KEBIJAKAN HUTANG, KEBIJAKAN DIVIDEN, DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN Astuti Yuli Setyani
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 | Full PDF (388.488 KB) | DOI: 10.21460/jrak.2018.141.295

Abstract

This study aims to examine the effect of dividend policy, debt policy and profitability on company's value. The sample in this study were taken by using purposive sampling technique so that the obtained sample of 22 companies 2012-2016. The results of this study indicated that the dividend policy  affect on company's value. Debt policy does not affect on company's value. Profitability affect (ROE) on company's value, while ROA does not affect on company's value.Keywords: Dividend Policy (DPR), Debt Policy (DER), Profitability (ROE), (ROA), Company Value (PER).  ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh kebijakan dividen,kebijakan hutang dan profitabilitas terhadap nilai perusahaan. Sampel dalam penelitian ini diambil dengan menggunakan teknik Purposive Sampling sehingga diperoleh sampel sebanyak 22 perusahaan dari tahun 2012 -2016. Hasil penelitian ini menunjukkan bahwa kebijakan dividen (DPR) berpengaruh terhadap nilai perusahaan. Kebijakan hutang (DER) tidak berpengaruh terhadap nilai perusahaan. Profitabilitas (ROE) berpengaruh terhadap nilai perusahaan sedangkan ROA tidak berpengaruh terhadap nilai perusahaan.Kata kunci: Kebijakan Dividen (DPR), Kebijakan Hutang (DER), Profitabilitas (ROE), (ROE), Nilai Perusahaan (PER).
ANALISIS KINERJA SISTEM INFORMASI AKUNTANSI (SIA) PERBANKAN DI SURAKARTA Hernawati Pramesti; Dyah Ayu Puri Palupi; Mary Budiarti
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.2009.51.153

Abstract

Purpose of this research is to hnow inforrnation qualityfactor influence, involvement of consumer, management support from, impact to organizational consumer and size to performance sIA banking in Surakarta. Resemeher applies primary data with population of all manager at banking in Surakarta. Audition of samplewithpurposive sampling. Data analytical technique applied is validity test and reliability test, classic assumption test, doubled regression analysis, test t, F test, and coeficient ofdetermination. Result ofresearch indicates that quality of information, irwolvement of consurner, ntanagement support from, impact to consunter in/luential positive to accounting information system performance at banking in Surakarta. While organizational size had an effect on negativity to accounting information system pedormance at banhing in Surakarta.Keyword: Accounting information system, involvement and banking
PENGARUH BOOK-VALUE (BV), EARNING PER SHARE (EPS) DAN DEBT EQUIITY RATIO (DER) TERHADAP HARGA SAHAM: STUDI KASUS DENGAN DATA PANEL DI INDONESIA Singgih Santoso
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.2009.51.149

Abstract

This article develop a regression based model in which stock price, as a dependent vmiable, be inJluenced with some independent voriabels, such as book value @y), earning per share @PS) and debt equity ratio @ER). Model was built based ontwenty-six companies'financial statement data listed on Indonesio Stock Exchanges, particularly in industrial sector, ouer period 2003-200d. Testing with m,any theoretical methods shows that the best model is cross-section specific component with fixed effect model.
PENGARUH REPUTASI UNDERWRITER, SIZE DAN USIA PERUSAHAAN PADA PENENTUAN HARGA IPO Umi Murtini
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.2015.112.14

Abstract

Underpricing is a phenomenon occurring when companies do IPOS. This research aims to test theinfluence of underwriter reputation, size and age of the company's response underpricing companiesdo IPOS in the period 2009 to 2014. Testing is done using multiple regression. The test resultsshowed that the company's underwriter reputation and size have negative influence towardsundepricing. Meanwhile the age of the company have no effect against underpricing.Keywords: underpricing, underwriter, size, age of the company
PERAN PENGETAHUAN ETIKA PADA PERILAKU MANAJEMEN LABA: PERSEPSI AKADEMISI DAN PRAKTISI Tri Utami
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.2021.172.403

Abstract

ABSTRAK Ada banyak cara yang dapat dilakukan oleh manajer dan akuntan untuk mempengaruhi pelaporan keuangan dalam suatu unit organisasi, salah satu cara yang dapat dilakukan adalah dengan melakukan manajemen laba, namun Tindakan manajemen laba bisa dikaitkan dengan perilaku etika seseorang. Tujuan pertama dari penelitian ini adalah untuk menguji apakah ada perbedaan keberterimaan etika antara akademisi dan praktisi. Tujuan kedua adalah untuk mengelompokkan beberapa kejadian ekonomi ke dalam faktor manajemen laba. Populasi dalam penelitian ini adalah Praktisi dan Akademisi di bidang akuntansi. Sampel dipilih dengan teknik purposive sampling. Hasil analisis menggunakan Anova membuktikan bahwa terdapat perbedaan keberterimaan etika yang signifikan diantara tiga kelompok responden (akademisi S1, akademisi S2, dan Praktisi). Praktisi menganggap bahwa tindakan manajemen laba sebagai suatu tindakan yang cukup etis, sedangkan akademisi menganggap bahwa perilaku manajemen laba sebagai suatu tindakan yang kurang etis. Hasil analisis menggunakan Principal Component Analysis mengelompokkan beberapa kejadian ekonomi yang sering dilakukan dalam manajemen laba, yaitu melalui penundaan biaya, persediaan, aset tetap dan kebijakan penjualan. Keywords:  pengetahuan etika, manajemen laba, sikap ABSTRACT There are several ways to influence financial reporting, one of them is earnings management practice. The first purpose of this study is to test ethical acceptability differences between academics and practitioners. The second purpose of this study is to determine events and transactions into earnings management factor. Population from this study is academics and practitioner in accounting. The sample is chosen using purposive sampling. Statistical test is used in this study is Anova and Principal Component Analysis. This study show that there are significant differences about ethical acceptability between academics and practitioner. Academics assume earnings management as less ethical, while practitioners assume more ethical. Some of event and transaction which used in earnings management are deferred charges, inventory manipulation, property plant and equipment, and sales discretion.Keywords: ethical knowledge, earnings management, attitude
PENILAIAN KINERJA PERBANKAN NASIONAL DENGAN MODEL DISKRIMINAN LINIER Haryo Satriyawan
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.2005.12.117

Abstract

Indoqesian eeonomic condition is still unstable. Thi* emerges a very high riskfor bonking to get truubles in ix financial. The national banking which should futtction as the pesent ntles, in the practice, theru are sofrre urrwantes things happen- This unhealthy practice will couse the crisrs in the ndional ban*ing. Finally, this witt c(ruse a decrcase in the health of national banking * , onit". Ow wq to make an assessment ond judgnent about tlu condition of a bank in the futurc based on the finoncial report is by hoving financial report analysis. One of the analysis techniques is financial ratios. The count offinaneiol ratios can be used as a base to develop a prcdiaion model which is usfil a pelict tlp health da bo* in ttoefufi*e" The prediction using c-utof scorc model CAMELfrII be more dang*- ous beceuse the judgww oltlre national banking healtlry by using the CAMEL method in the reseorch is just reprcsented by capital, rentabil-W and liquidity aqrects witlwut counting tle aspects of pruduatve active quality otd manogement. And, the prediction using Hai4 et al. opattting scone, even it has a prcdiction mistake, but it will be more secure or conservative in the prediction because the probobility of an unheaklry bonk to be predicted is more bigger fiom 21 banks, which are as sample, and the probability of a bank to be predicted as a healthy one will be smoller from 2I banks which sanple.Kqtwords : national banking,.linear discriminate model, CAMEL.
PENGARUH KEPEMILIKAN MANAJERIAL, INSTITUSIONAL, DAN PROFITABILITAS TERHADAP KEBIJAKAN HUTANG Umi Murtini
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.2018.142.330

Abstract

This research aimed to examine the effect of managerial ownership, institutional ownership, and profitability on debt policy. Samples are used by non-bank companies listed on the Indonesia Stock Exchange from 2013-20017. Managerial ownership is measured using the percentage of shares held by managers. Institutional ownership is measured by the percentage of shares held by the institution. Company profitability is measured using Profit Margin, while debt policy is measured using the debt to equity ratio (DER). Testing used multiple regression. The results of this study indicate that managerial and institutional ownership negatively affects debt policy. Profitability has a positive effect on debt policy Keyword: managerial ownership, institutional ownership, profit margin, debt to equity ratio (DER) ABSTRAK  Penelitian ini bertujuan menguji pengaruh kepemilikan manajerial, instistusional, dan profitabilitas terhadap kebijakan utang. Sampel digunakan perusahaan non bank yang terdaftar di Bursa Efek Indonesia dari tahun 2013-20017. Kepemilikan manajerial diukur menggunakan prosentase saham yang dimiliki oleh manajer. Kepemilikan institusional diukur dengan prosentase saham yang dimiliki oleh institusi. Profitabilitas perusahaan diukur dengan menggunakan Profit Margin, sedang kebijakan hutang diukur dengan menggunakan rasio hutang terhadap ekuitas (DER). Pengujian digunakan regresi berganda. Hasil penelitian ini menunjukkan bahwa kepemilikan manajerial dan institusional berpengaruh negatif terhadap kebijakan hutang. Profitabilitas berpengaruh positif terhadap kebijakan hutang. Kata kunci: Kepemilikan Manajerial, Kepemilikan Institusional, Profit Margin, Debt to Equity
PENGARUH PROFITABILITAS, LIKUIDITAS, KEPEMILIKAN PUBLIK DAN REPUTASI KAP TERHADAP KETEPATAN WAKTU PELAPORAN Umi Murtini; Yusefin Puspa Tirtaningrum
Jurnal Riset Akuntansi dan Keuangan Vol 9, No 1 (2013): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrak.2013.91.174

Abstract

Punctuality is important character in reporting the financial report besides main report and note of financial report. Delay of financial report publication will destract its user. Demand of its punctuality in delivering financial report of public enterprise in Indonesia is regulated on UU No. 8, 1995 on capital market and based on BAPEPAM chief’s decision No.36/PM/2003 on regular financial report obligation. This research aims to test the impact of profitability, liquidity, public ownership and KAP reputation towards punctuality on reporting the financial report. The test is using logistic regression analysis. The result shows that profitability, liquidity, and KAP reputation do not affect toward the punctuality on reporting the financial report, meanwhile the public ownership affects the punctuality on reporting the financial report. Keywords: punctuality, KAP reputation, financial report.
PENGARUH OVERREACTION TERHADAP HARGA SAHAM Umi Murtini; Yonathan K. Widyatmadja
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.2011.71.31

Abstract

This research aims to test the impact of market over reaction toward share prices on winner portfolio and loser portfolio. This is done using market adjusted model. The result indicates that there is an impact on over reaction toward share prices for loser portfolio and winner portfolio shares. This indicates that capital market efficiency in Indonesia is not yet strong.Overreaction happening on winner portfolio differs from loser portfolio.Keywords: overreaction, winner portfolio, loser portfolio, market adjusted model
CORPORATE GOVERNANCE DAN NILAI PERSUHAAN: PERAN MODERASI KONSENTRASI INDUSTRI Poh Linawati; Perminas Pangeran
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.2015.111.250

Abstract

The purpose of this study is to examine the moderating role of industry concentration betweencorporate governance (Board of Commissioners Independent, Managerial Ownership, andInstitusional Ownership) and firm value. Industry concentration classification is calculated by theHerfindahl-Hirschman Index (HHI). In terms of chow test can be concluded that the regressionequation between sub-groups of concentrated industries and less concentrated industries differsignificantly and it shows that the industry concentration is moderating variable.Keywords: Industrial Concentration, Board Of Commissioners Independent, Managerial Ownership,Institusional Ownership, Firm Value.

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