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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 PERUBAHAN KOMPONEN LAPORAN ARUS KAS, PERUBAHAN LABA KOTOR, DAN PERUBAHAN SIZE PERUSAHAAN TERHADAP EXPECTED RETURN SAHAM C, Serly; Setyani, Astuti Yuli
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.2011.71.32

Abstract

The purpose of this study was to examine the effect of changes in thecomponents of cash flows (operating cash flow changes, investment cashflow changes , cash flow funding changes), changes in gross profit,and change the size of the company toward expected return stock ofmanufacturing companies which go public in Indonesia Stock Exchange. The number of companies studied as many as 84 companies listed in Indonesia Stock Exchange with the observation period from 2004 to 2008. The technique used in the data analysis is the technique of multiple linear regression. Results of the study showed that only cash flow operations changes ,investment cash flow changes and gross margin changes that showed significantly influence against expected return stockKata kunci: expected return, size, arus kas operasi, arus kas investasi, laba kotor
PENGARUH SISTEM PENGENDALIAN INTERN PENJUALAN TERHADAP EFEKTIVITAS PENJUALAN: STUDI KASUS PT. INTI (PERSERO) BANDUNG Andhika Ariadharma
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.2015.111.251

Abstract

Sales is a major activity in companies that need to be taken seriously, because with the sale of thecompany to earn a profit for the company's survival. Given the importance of sales activity within thecompany, it is necessary to control the sale as well. Sales activity should be planned and carried outeffectively and efficiently as possible in order to profit the company can achieve the optimum point,and the company can also handle and control the sales activity well in line with the growing companyand competition in the business world. In this study, the researchers conducted a case study usingdescriptive analysis research methodology of data collection is done by questionnaires, interviews,observation, and research literature. The method used to test the hypothesis is a statistical method ofSpearman Rank correlation. Based on the results of questionnaires and hypothesis testing is done, theresults obtained by calculating the percentage of 69.22% so it can be concluded that the InternalControl System Sales is designed PT INTI (Persero) is very influence on sales effectivitness.Keywords: Internal Control System Sales, Sales Effectivitness
PENGARUH SISTEM PENGENDALIAN INTERN PENJUALAN TERHADAP EFEKTIVITAS PENJUALAN: STUDI KASUS PT. INTI (PERSERO) BANDUNG Ariadharma, Andhika
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.2015.111.251

Abstract

Sales is a major activity in companies that need to be taken seriously, because with the sale of thecompany to earn a profit for the company's survival. Given the importance of sales activity within thecompany, it is necessary to control the sale as well. Sales activity should be planned and carried outeffectively and efficiently as possible in order to profit the company can achieve the optimum point,and the company can also handle and control the sales activity well in line with the growing companyand competition in the business world. In this study, the researchers conducted a case study usingdescriptive analysis research methodology of data collection is done by questionnaires, interviews,observation, and research literature. The method used to test the hypothesis is a statistical method ofSpearman Rank correlation. Based on the results of questionnaires and hypothesis testing is done, theresults obtained by calculating the percentage of 69.22% so it can be concluded that the InternalControl System Sales is designed PT INTI (Persero) is very influence on sales effectivitness.Keywords: Internal Control System Sales, Sales Effectivitness
PENGARUH JENIS PENDIDIKAN DAN PERTIMBANGAN ETIS TERHADAP PERILAKU AUDITOR DAIAIIT SITUASI KONFLIK AUDIT PADA KANTOR AKUNTAN PUBLIK DI SURAKARTA Hernawati Pramesti; Endang Satyawati
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.2007.32.134

Abstract

This research to lookfor empirical evidence hit influtence mount education and ethical consideration harc an effect on to auditor behavior in conflict situation make an audit at KAP in Surakarta either through individwlly and also simultaneously. This research benefit to get better undcrstanding hit auditor behavior in situation kaflik make an audit of pursuant to storsy; level of education and ethical consideration. Technique of Data collecting by responder given kuesioner which consisted of 5 question. To measure data quality used a validity test with value of Conected ltem - Totalize Correlation and test reliabilitas with coeficient of Cronbach'S Alpha. Analyse data use doubled analysis regresi and the hypothesis examination with test t, F test, and classicassumption Result of uamination of hltpothesis that variab,le mount education have an effect on positive to auditor behavior in conflict situation make an audit of seen ttest (4,788) > t tables (1,70) sigfinancy (.000), ethical consideration have an efect on positive to auditor behavior in conJlict situationm&e an audit of seen t test (3,001) > t tables (1,70) signifinancy( .0A0 ). Result Ftest that variable mount education and ethical consideration ha,e an effect on positive at a time to auditor behavior in con- Jtict sitwtion make an audit at KAP in Surakarta seen that from F test (109.755) > F Tables (3,32) signijinancy ( .000 ). Conclusion -from analysis of data Hal, Ha2 And Ha3 proven that is mount education and ethical consideration have an effect on positive to auditor behavior in ,.tnflict situation make an audit of at KAP itt Surakarta either through individually and also simultaneously.Keywords : education, ethical consideration and auditor behavior in conflict situation make an audit.
PENGARUH JENIS PENDIDIKAN DAN PERTIMBANGAN ETIS TERHADAP PERILAKU AUDITOR DAIAIIT SITUASI KONFLIK AUDIT PADA KANTOR AKUNTAN PUBLIK DI SURAKARTA Pramesti, Hernawati; Satyawati, Endang
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.2007.32.134

Abstract

This research to lookfor empirical evidence hit influtence mount education and ethical consideration harc an effect on to auditor behavior in conflict situation make an audit at KAP in Surakarta either through individwlly and also simultaneously. This research benefit to get better undcrstanding hit auditor behavior in situation kaflik make an audit of pursuant to storsy; level of education and ethical consideration. Technique of Data collecting by responder given kuesioner which consisted of 5 question. To measure data quality used a validity test with value of Conected ltem - Totalize Correlation and test reliabilitas with coeficient of Cronbach'S Alpha. Analyse data use doubled analysis regresi and the hypothesis examination with test t, F test, and classicassumption Result of uamination of hltpothesis that variab,le mount education have an effect on positive to auditor behavior in conflict situation make an audit of seen ttest (4,788) > t tables (1,70) sigfinancy (.000), ethical consideration have an efect on positive to auditor behavior in conJlict situationm&e an audit of seen t test (3,001) > t tables (1,70) signifinancy( .0A0 ). Result Ftest that variable mount education and ethical consideration ha,e an effect on positive at a time to auditor behavior in con- Jtict sitwtion make an audit at KAP in Surakarta seen that from F test (109.755) > F Tables (3,32) signijinancy ( .000 ). Conclusion -from analysis of data Hal, Ha2 And Ha3 proven that is mount education and ethical consideration have an effect on positive to auditor behavior in ,.tnflict situation make an audit of at KAP itt Surakarta either through individually and also simultaneously.Keywords : education, ethical consideration and auditor behavior in conflict situation make an audit.
LEVERAGE DAN OPINI AUDIT GOING CONCERN Kaihatu Bryan Petrus; Christine Novita Dewi
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.2016.122.236

Abstract

The purpose of this research is to examine and analyse the impact of leverage towards acceptance ofaudit opinion going concern. Population of this research is manufacturing company listing inIndonesia Stock Exchange (BEI) during 2004-2013. From total 125 manufacturing companies, thereare only 31 companies that fulfill criteria of research sample. This research is using audited financialreport to determine whether company received going concern opinion or not. The result shows thatleverage has significantly positive impact to audit report-going concern. The increase of debt toequity ratio, the more potential company receives audit going concern opinion. This result becomesstronger when the company is audited by bigfour.Keywords: Leverage, Audit Opinion, Going Concern, Big Four
LEVERAGE DAN OPINI AUDIT GOING CONCERN Petrus, Kaihatu Bryan; Dewi, Christine Novita
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.2016.122.236

Abstract

The purpose of this research is to examine and analyse the impact of leverage towards acceptance ofaudit opinion going concern. Population of this research is manufacturing company listing inIndonesia Stock Exchange (BEI) during 2004-2013. From total 125 manufacturing companies, thereare only 31 companies that fulfill criteria of research sample. This research is using audited financialreport to determine whether company received going concern opinion or not. The result shows thatleverage has significantly positive impact to audit report-going concern. The increase of debt toequity ratio, the more potential company receives audit going concern opinion. This result becomesstronger when the company is audited by bigfour.Keywords: Leverage, Audit Opinion, Going Concern, Big Four
PENGUJTAN PECKTTVG ORDER THEORY (POT): Pengaruh Leverage Terhadap Pendanaan Surplus dan Defisit pada lndustri Manufaktur di Bursa Efek lndonesia Ari Christianti
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.2008.42.145

Abstract

This research is empirically examines the Pecking Mer Theory eOD. This is important since the POT discuss the factors effected the tevet of debt used by tfui company srrch as: the capocity of deficit due to internal cash tlow inadequocy for exercising the hwestment and its commitment to regululy pay dividend- On doing so, this research is intended to specifically examine the effect of surphs and deficit financing on the use of debt. The samples oe dr*vn trom compoies within maru{acturingsector which are listed at the Indonesiott Capital Stock Erchangeduring 2000-2005. Furthermore the data will be analyzed using the regression with dumrny vsiables. The result sltows, there is a negatively effect between long term debt with deficrt. The possible explanation is muket and economic condition effect the capital stttcryre decision. Keyword: Pecking Mer Theory eOD, debt, sarplus, deficit
PENGUJTAN PECKTTVG ORDER THEORY (POT): Pengaruh Leverage Terhadap Pendanaan Surplus dan Defisit pada lndustri Manufaktur di Bursa Efek lndonesia Christianti, Ari
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.2008.42.145

Abstract

This research is empirically examines the Pecking Mer Theory eOD. This is important since the POT discuss the factors effected the tevet of debt used by tfui company srrch as: the capocity of deficit due to internal cash tlow inadequocy for exercising the hwestment and its commitment to regululy pay dividend- On doing so, this research is intended to specifically examine the effect of surphs and deficit financing on the use of debt. The samples oe dr*vn trom compoies within maru{acturingsector which are listed at the Indonesiott Capital Stock Erchangeduring 2000-2005. Furthermore the data will be analyzed using the regression with dumrny vsiables. The result sltows, there is a negatively effect between long term debt with deficrt. The possible explanation is muket and economic condition effect the capital stttcryre decision. Keyword: Pecking Mer Theory eOD, debt, sarplus, deficit
PENGARUH KARAKTERISTIK PEMERINTAHAN TERHADAP AUDIT DELAY LAPORAN KEUANGAN PEMERINTAH DAERAH Baldric Siregar
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.2015.112.10

Abstract

Financial statements that were not provided on time may cause those report loses their capacity toinfluence decisions. This study aimed to examine the effects of local government characteristics onaudit delay of government financial reports of Yogyakarta Special Region and Central Java. Thisstudy uses 40 districs and cities as the study sample. Data were obtained from the Supreme AuditAgency and the Central Bureau of Statistics. The dependent variable of this research is audit delay.While the independent variables include the size of government, the value of the budget, and leverage.Multiple regression analysis was used to test the hypothesis. The test results showed that the size ofgovernment and the level of leverage negatively affect audit delay. Budgets value does notsignificantly affect audit delay.Keywords: audit delay, financial report, governmental size, budget value, and leverage

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