JRABA
The Jurnal Riset Akuntansi dan Bisnis Airlangga (JRABA) is a medium for exchanging information and scientific work in the field of Accounting and Business published by the Accounting Study Program, PSDKU Banyuwangi at Airlangga University. JRABA accepts original articles, article reviews, short communications, and technical reports. Published scientific works divided into two disicplines (1) Accounting and (2) Business Administration.This field is further divided into the following specific areas. 1. Business Administration : Finance, Marketing, HR Management, Strategic ` Management, Operation, Ethics, and Entrepreneurship 2. Accounting : Public Sector Accounting, Tax, Finance Accounting, Management Accounting, Audit, Informational System
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<![CDATA[TEORI AGENCY DALAM PEMIKIRAN ORGANISASI ; PENDEKATAN POSITIVIST DAN PRINCIPLE-AGEN ]]>
<![CDATA[Kurniawansyah, Deddy]]>;
<![CDATA[Kurnianto, Sigit]]>;
<![CDATA[Rizqi, Firdaus Aditya]]>
<![CDATA[ Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 3 No 2 (2018): Jurnal Riset Akuntansi dan Bisnis Airlangga ]]>
Publisher : <![CDATA[Universitas Airlangga ]]>
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DOI: 10.20473/jraba.v3i2.46053
<![CDATA[Agency Theory Has Been used by researchers in accounting, economics, finance, marketing, political science, organizational behavior, and sociology. However, this theory is still surrounded by controversy. The Purpose Of This study is to describe the contribution of agency theory to organizations with a positivist and principal-agent approach. This research method uses literature studies. The results of this study are agency theory giving two contributions specifically to organizational thinking. The first is the treatment of information. Organizations can intervene in information systems with the aim of controlling agent opportunism. The second is the risk implication. The organization is assumed to have uncertainty in the future. Results uncertainty combined with differences in willingness to accept risk will affect the contract between the principal and the agent. The idea of agency theory of risk, outcome uncertainty, incentives, and information systems is a new contribution to organizational thinking, and empirical evidence supports theory, especially when associated with complementary theoretical perspectives]]>
<![CDATA[FACTORS AFFECTING DISCLOSURE OF SOCIAL RESPONSIBILITY OF THE COMPANY AND ITS IMPACT ON INVESTOR REACTIONS ]]>
<![CDATA[Budiman, Nita Andriyani]]>
<![CDATA[ Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 3 No 2 (2018): Jurnal Riset Akuntansi dan Bisnis Airlangga ]]>
Publisher : <![CDATA[Universitas Airlangga ]]>
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DOI: 10.20473/jraba.v3i2.46054
<![CDATA[Tujuan dari penelitian ini adalah untuk mengetahui pengaruh ukuran perusahaan, tipe kantor akuntan publik, dan konsentrasi kepemilikan terhadap pengungkapan tanggung jawab sosial perusahaan dan dampaknya terhadap reaksi investor. Populasi penelitian ini adalah 1.573 perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2014-2016. Teknik pengambilan sampel menggunakan purposive sampling dan didapat 135 perusahaan. Hasil penelitian ini menunjukkan bahwa tipe kantor akuntan publik berpengaruh terhadap pengungkapan tanggung jawab sosial perusahaan sedangkan yang tidak berpengaruh yaitu ukuran perusahaan dan konsentrasi kepemilikan. Selain itu, pengungkapan tanggung jawab sosial perusahaan juga berpengaruh terhadap reaksi investor.Penelitian ini diharapkan menjadi pengembangan pengetahuan tentang pentingnya pengungkapan tanggung jawab sosial perusahaan di Indonesia serta dapat dijadikan sebagai bahan pertimbangan perusahaan dalam pembuatan kebijakan guna meningkatkan kepeduliannya terhadap lingkungan sosial.]]>
<![CDATA[APAKAH MANAJEMEN LABA TERMASUK KECURANGAN ? : ANALISIS LITERATUR ]]>
<![CDATA[Kurniawansyah, Deddy]]>
<![CDATA[ Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 3 No 1 (2018): Jurnal Riset Akuntansi dan Bisnis Airlangga ]]>
Publisher : <![CDATA[Universitas Airlangga ]]>
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DOI: 10.20473/jraba.v3i1.46055
<![CDATA[Many maintain that earnings management is harmful. This literature study explains and describe the issue from the outside perspective of earnings management. This research method used qualitative with literature study. The results of this study are Earnings management is not a fraud. Fraud is an "act ofcriminal deception” or a "deceitfulbehavior which may be punished by law”. Earnings management is within legitimate constraints, implying that the deviation of reported earnings from underlying or economic earnings due to earnings management is legitimate or authorized by accounting standards and corporate laws.The results of this study contribute as add to the treasury of financial accounting literature, especially accounting theory. The results of this research have important implication for regulators and lawmakers. Regulators tend to regardearnings management as harmful and in the need ofimmediate remedial action.]]>
<![CDATA[PENGARUH KEBIJAKAN PENDANAAN, KEBIJAKAN INVESTASI, DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN DENGAN RISIKO BISNIS SEBAGAI VARIABEL PEMODERASI (Studi Empiris Pada Perusahaan yang tergabung dalam Indeks LQ45 2011-2015) ]]>
<![CDATA[Reza Zulfikar Alza]]>;
<![CDATA[A.A Gde Satia Utama]]>
<![CDATA[ Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 3 No 1 (2018): Jurnal Riset Akuntansi dan Bisnis Airlangga ]]>
Publisher : <![CDATA[Universitas Airlangga ]]>
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DOI: 10.20473/jraba.v3i1.46056
<![CDATA[Risk is an integral part of the company's policy considerations. risks can affect the implications of a policy, so measurement and calculation of the effects of risk are required to develop appropriate policies. this study aims to examine whether there is an influence between the policy made by managers in terms of funding, investment, and dividend distribution of corporate value by considering the business risk factors facing the company.The samples of this study are public listed company which listed on the bei in the lq 45 index in a row from 2010-2015. in this study used 16 samples each year during the period of observation, and hypothesis test by using multiple linear regression method.the results of this study indicate that (1) the funding policy has a positive and significant influence on firm value, and business risk moderates the interaction of the effect of funding policy on firm value (2) investment policy has positive and significant influence on firm value, and business risk strengthens the policy relationship investment in corporate value (3) dividend policy has no effect on firm value and business risk does not moderate the effect of dividend policy on firm value. The results of this study contribute to potential investorsto be used as a reference for the policy decided by the manager so as to minimize the risks that may occur]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK ]]>
<![CDATA[Listyowati]]>;
<![CDATA[Yuli Chomsatu Samrotun]]>;
<![CDATA[Suhendro]]>
<![CDATA[ Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 3 No 1 (2018): Jurnal Riset Akuntansi dan Bisnis Airlangga ]]>
Publisher : <![CDATA[Universitas Airlangga ]]>
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DOI: 10.20473/jraba.v3i1.46057
<![CDATA[This study is to determine the influence of factors that comply with taxpayer compliance in paying taxes. The variables are sunset policy, tax amnesty, tax sanction, tax awareness, knowledge and understanding about taxes, and tax service as independent variable and taxpayer compliance as dependent variable. Population in this research is all of individual taxpayer registered in KPP Pratama Surakarta with sample used is 100. This study used questionnaires as a research instrument prepared by using Likert scale then analyzed using multiple regression processed with SPSS 17. The results obtained are sunset policy, tax amnesty, tax sanctions, knowledge and understanding of taxes, and tax service has no effect on taxpayer compliance. While tax payer awareness affect taxpayer compliance. The results of this study is expected to be the development of knowledge about taxation, especiallyabout taxpayer compliance in paying taxes. The results of this study are also expected to become a reference tax office to determine tax related policies to improve taxpayer compliance.]]>
<![CDATA[AN ANALYSIS OF THE EFFECT OF EARNINGS PERSISTENCE, GOOD CORPOARATE GOVERNANCE, AND ACCRUAL COMPONENT TO EARNINGS QUALITY ON BANKING IN INDONESIA IN 2011-2015 ]]>
<![CDATA[Himmah, Elok Faiqoh]]>
<![CDATA[ Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 3 No 1 (2018): Jurnal Riset Akuntansi dan Bisnis Airlangga ]]>
Publisher : <![CDATA[Universitas Airlangga ]]>
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DOI: 10.20473/jraba.v3i1.46058
<![CDATA[This study aims to examine empirically the effect of earnings persistence, good corporate governance, and the accrual component of the quality of earnings in the banking sector in Indonesia. Data analysis was performed using quantitative descriptive methodthat aims to provide an overview of the nature of things that took place at the time the research was done. The study sample consisted of 25 banks listed on the Indonesia Stock Exchange (IDX) with data for a period of 5 years (2011-2015). The results showed that the accrual component of earnings persistence and significant effect on the quality of earnings. The resulting value is significantly smaller than 0.05. While GCG no significant effect on the quality of earnings in the banking sector in Indonesia, where significant value is greater than 0.05. This Study contributes to the existing Earnings Persistence, corporate governance, accrual component and earnings quality literature in emerging markets. In addition, this study offers some useful insights for regulators and policy makers by testing the effect of Banking Indonesia's reforms on earnings quality]]>
<![CDATA[PENGARUH CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE (Perusahaan Pertambangan yang terdaftar di BEI) ]]>
<![CDATA[Sri Mulyani]]>;
<![CDATA[Anita Wijayanti]]>;
<![CDATA[Endang Masitoh]]>
<![CDATA[ Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 3 No 1 (2018): Jurnal Riset Akuntansi dan Bisnis Airlangga ]]>
Publisher : <![CDATA[Universitas Airlangga ]]>
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DOI: 10.20473/jraba.v3i1.46059
<![CDATA[The purpose of this research is to know the influence of institutional ownership, independent commissioner, audit committee and audit quality to tax avoidance at mining company listed on BEI year 2014-2016. The population of this study is mining companies listed on the BEI 2014-2016 as many as 46 companies. Sampling used in this research purposive sampling method. Data source is secondary data obtained from company website and BEI website (www.idx.co.id). This study uses multiple regression analysis to analyze data with the help of SPSS 21 edition program. The results of this study indicate that the variables of institutional ownership, audit committee and audit quality have significant influence on tax avoidance, while independent commissioner variable has no significant effect on tax avoidance. The results of this study are expected to be an additional consideration of the management in conducting tax avoidance is correct and efficient without violating applicable tax laws, and can provide additional information for users of financial statements in investment decision making]]>
<![CDATA[AKUNTABILITAS PENGELOLAAN KEUANGAN DESA DALAM PERSPEKTIF BUDAYA TRI HITA KARANA ]]>
<![CDATA[Komang Adi Kurniawan Saputra]]>;
<![CDATA[Putu Budi Anggiriawan]]>;
<![CDATA[I Nyoman Sutapa]]>
<![CDATA[ Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 3 No 1 (2018): Jurnal Riset Akuntansi dan Bisnis Airlangga ]]>
Publisher : <![CDATA[Universitas Airlangga ]]>
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DOI: 10.20473/jraba.v3i1.46060
<![CDATA[The purpose of this study is to gain an understanding of accountability practices in village financial management in Desa Pakraman Kerobokan, Sawan District, Buleleng Regency. This research with qualitative method through etnometodology approach to approach setting in everyday life. Tri hita karana's data and philosophy as a framework for analyzingthe data obtained from those settings on the research site. The results of this study indicate that in the perspective prahyangan spiritual accountability reflected in the reflection of devotion and faith of village finance managers or village apparatus with activities based on the values and norms contained in religious teachings, and the spirit of work that is seen as a sacrifice and devotion. The practice of accountability of village financial management in the dimensions of human relationships with the natural environment (ecological accountability) can be seen from the activities and involvement of the village apparatus in efforts to preserve the natural environment. And the accountability practices of human relations dimensions with others (economicand social accountability) can be seen from social concerns and various community empowerment programs. The contribution of this theoretical research is to contribute theoretical enrichment that underlies accountability practices in village administrationand its practical contribution, this research can be one of reference for rural apparatus, village companion in its advisory method.]]>
<![CDATA[THE MODERATING ROLE OF ESG DISCLOSURE ON FIRM STRATEGY AND STOCK PRICE CRASH RISK ]]>
<![CDATA[Gregorius Jeandry]]>;
<![CDATA[Nurdin]]>
<![CDATA[ Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 8 No 2 (2023): Jurnal Riset Akuntansi dan Bisnis Airlangga ]]>
Publisher : <![CDATA[Universitas Airlangga ]]>
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DOI: 10.20473/jraba.v8i2.45562
<![CDATA[This study aims to examine the effect of the company's business strategy on the stock price crash risk and examine the role of ESG disclosure as moderation in the relationship between business strategy and the stock price crash risk. The study population includes all companies listed on the Indonesia Stock Exchange (IDX) for the period 2017–2022. The sampling technique used was saturation sampling, with a total of 609 observations. Data collection techniques use content analysis. The data analysis technique uses ordinary least squares. This study found that firm strategy with the prospector typology affect the stock price crash risk, while the defenders and analyzers typologies have no effect on the stock price crash risk. ESG disclosure can weaken the effect of the business strategies of the prospector, defender, and analyzer typologies on stock price crash risk. Additional analysis found that ESG can reduce the risk of future stock price crashes. The contribution to signal theory is that there is consistently a strategic motivation for management to control good and bad information for the public. Bad information can cause the risk of price crashes to be higher than good information. Through ESG disclosure, it can provide positive signals to the public so that the risk of stock price crashes is low. The practical contribution for investors is as an investment strategy by paying more attention to the tendency of stock price crashes. For the government as a basis for making economic policies to create a well-maintained business climate.]]>
<![CDATA[KETIDAKPASTIAN LINGKUNGAN DAN MANAJEMEN LABA DENGAN KEMAMPUAN MANAJERIAL SEBAGAI VARIABEL MODERASI ]]>
<![CDATA[Iswajuni]]>;
<![CDATA[Bryan Luke]]>
<![CDATA[ Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 8 No 2 (2023): Jurnal Riset Akuntansi dan Bisnis Airlangga ]]>
Publisher : <![CDATA[Universitas Airlangga ]]>
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DOI: 10.20473/jraba.v8i2.47337
<![CDATA[This study aims to examine the effect of environmental uncertainty on earnings management, with managerial ability as moderation. The population of this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017 - 2021. The sampling technique used purposive sampling, resulting in 344 annual reports of manufacturing companies. The data analysis technique uses moderated regression analysis (MRA). The results showed that environmental uncertainty had a positive effect on earnings management and indicated that managerial ability weakened the effect of environmental uncertainty on earnings management. The theoretical contribution of this research is to strengthen contingency theory in describing earnings management practices that occur due to environmental uncertainty, and can be weakened when supported by adequate managerial ability. Contributions for investors, can be used as a strategy in managing investment portfolios by considering internal factors such as managerial capabilities that can reduce earnings management practices, and external factors such as environmental uncertainty that can increase earnings management practices. ]]>
