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Siti Aliyah
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Jurnal Rekognisi Akuntansi (JRA)
Published by Universitas Islam Nahdlatul Ulama Jepara
ISSN : -     EISSN : 28286499     DOI : -
Core Subject : Economy, Science, Social,
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
Jurnal Rekognisi Akuntansi (JRA) adalah jurnal ilmiah yang mempublikasikan artikel ilmiah yang berasal dari penelitian mahasiswa, dosen dan penelitia di bidang Akuntansi. Jurnal ini dikelola oleh Fakultas Ekonomi dan Bisnis Unisnu Jepara dan terbit dua kali dalam setahun pada bulan September dan Maret. Topik penelitian yang dapat dipublikasikan pada Jurnal Rekognisi Akuntansi (JRA) meliputi riset-riset kuantitatif maupun kualitatif pada bidang: 1. Akuntansi keuangan dan pasar modal 2. Akuntansi manajemen 3. Akuntansi sektor publik 4. Pemeriksaan akuntansi (auditing) 5. Sistem informasi akuntansi 6. Perpajakan 7. Akuntansi syariah
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 5 Documents
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Search results for , issue "Vol. 4 No. 2 (2020)" : 5 Documents clear
Pengaruh Ukuran Perusahaan, Tipe Auditor, Profitabilitas, dan Leverage Terhadap Pengungkapan Modal Intelektual (Studi Pada Perusahaan di Bidang Infrastruktur, Utilitas, dan Transportasi yang Terdaftar di BEI Tahun 2018-2019) Elsya Ajza Dewi; Aida Nahar
Jurnal Rekognisi Akuntansi Vol. 4 No. 2 (2020)
Publisher : Accounting Study Program, Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (372.616 KB) | DOI: 10.34001/jra.v4i2.142

Abstract

This study is to analyze the effect of company size, industry type, auditor type, profitability and leverage on intellectual capital disclosure (Study on Infrastructure, Utilities, and Transportation Companies listed on the IDX in 2018-2019). The population in this study are Companies in the Infrastructure, Transportation and Utilities that are listed on the IDX in 2018-2019, as many as 104 companies. The sampling technique used was the Saturated Sampling (Census Sampling) method, that is, the total population was used as the research sample. Data analysis methods are descriptive statistical analysis, classical assumption test, regression analysis, and hypothesis testing. The results of this study indicate that there is no effect of industry type, profitability, and leverage on intellectual capital disclosure. However, firm size has a negative effect and the type of auditor has a positive and significant effect on intellectual capital disclosure
Pengaruh Financial Stability, Ukuran Perusahaan, Kondisi Industri Terhadap Kecurangan Pelaporan Keuangan Pada Perusahaan yang Bergerak dibidang Keuangan yang Terdaftar di BEI Periode 2018-2019 Hanik Riskiani; Yanto Yanto
Jurnal Rekognisi Akuntansi Vol. 4 No. 2 (2020)
Publisher : Accounting Study Program, Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (438.638 KB) | DOI: 10.34001/jra.v4i2.143

Abstract

This study aims to test and determinine how much influence financial stability, size,nature of industry have on fraudulent financial reporting . This study uses three independent variables consisting of financial stability, size, and nature of industry and the dependent variable fraudulent financial reporting. This type of research is quantitave research. The population in this study are compines engaged in finance listed on the IDX for the 2018-2019 period with a purposive sampling method. The data analysis method used is multiple linear regression analysis with descriptive statistical test, classical assumption tests, and hypothesis testing winth the help of the SPSS 25. The result of this study indicate that financial stability ang nature of industry have significant negative effect on fraudulent financial reporting. Meanwhile, size has a significant positive effect on fraudulent financil reporting.
Analisis Pengaruh Pengungkapan Corporate Sosial Responsibility Terhadap Nilai Perusahaan dengan Profitabilitas Sebagai Varabel Moderasi (Studi Empiris Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2016-2019) Nur Oktavia Andriyani; Aida Nahar
Jurnal Rekognisi Akuntansi Vol. 4 No. 2 (2020)
Publisher : Accounting Study Program, Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (448.102 KB) | DOI: 10.34001/jra.v4i2.144

Abstract

This research stems from the problem of the lack of attention of a number of companies on corporate social responsibility so that the purpose of this study is to determine whether Corporate Social Responsibility has an effect on firm value with profitability as a moderating variable in mining companies listed on the Stock Exchange for the 2016-2019 period. This study uses descriptive statistical data analysis techniques, classical assumption test, multiple linear regression, R2 test, F test, and T test. The sample of this research is the disclosure of corporate social responsibility through annual reports in the mining sector for the 2016-2019 period using the sampling method. Fed up. There are 64 companies listed on the IDX for the 2016-2019 period. By using saturated sampling, the entire population was sampled, so that the sample in this study was 64 companies. Based on the results of research conducted using the Statistical Product and Service Solution (SPSS 20), it shows that corporate social responsibility has an effect on firm value and profitability is able to strengthen the influence of corporate social responsibility on firm value, it is known that the t-count value is smaller than the t-table value, and the significance value is greater than the level of significance. Simultaneously or simultaneously, the independent variables of corporate social responsibility and profitability as moderating influence on the dependent variable, namely firm value.
Pengaruh Faktor Internal Dan Faktor Eksternal Terhadap Return Saham Pada Perusahaan yang Terdaftar di Jakarta Islamic Index (JII) Periode 2014-2018 Khasanah Khasanah; Silviana Pebruary
Jurnal Rekognisi Akuntansi Vol. 4 No. 2 (2020)
Publisher : Accounting Study Program, Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (852.084 KB) | DOI: 10.34001/jra.v4i2.175

Abstract

This research aims to measure and find out empirically how the influence of internal factors Return On Assets (ROA), Debt to Equity Ratio (DER), Current Ratio (CR), and Earning Per Share (EPS) while the external fakor inflation and Rupiah Exchange Rate (exchange rate) on the return of Islamic stocks. This research consists of companies listed in the Jakarta Islamic Index (JII) from various sectors in the period 2014-2018. Sampling in this study used purposive sampling, with a sample count of 14 companies. The data used is secondary data with descriptive quantitative research methods, while hypothesis testing using a multiple liner regression analysis model with the help of statistical product and service solution (SPSS) program version 23. The results showed that internal factors as well as external factors together have a significant influence on stock returns. While partially the influence varies, variable return on asset (ROA) and inflation proved to affect stock returns. While those that proved to have no effect on stock returns were variable Debt Equity Ratio (DER), Current Ratio (CR), Earning per Share (EPS), and rupiah exchange rate against sharia stock return in the Jakarta Islamic Index (JII).
Analisis Faktor-Faktor yang Mempengaruhi Kelancaran Pengembalian Pembiayaan Pada Anggota KSPPS BMT Al-Hikmah Jepara Khazimatul Aliya; Silviana Pebruary
Jurnal Rekognisi Akuntansi Vol. 4 No. 2 (2020)
Publisher : Accounting Study Program, Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (905.911 KB) | DOI: 10.34001/jra.v4i2.176

Abstract

KSPPS BMT Al Hikmah Jepara conducted a financing analysis for the capital to be disbursed so that the capital proved safe, smooth, and profitable. The study aimed to examine the effect of variable loan values, guarantees, age, education levels, partial and simultaneous family dependents on smooth return on financing. This research method is descriptively quantitative. The data analysis technique used is multiple linear regression data analysis. The population in this study was a member in KSPPS BMT Al-Hikmah Jepara period 2017-2019 as many as 51,193 members. The sample number was 100 respondents. The results showed that the value of loans, guarantees, age, and family dependents partially affected the smooth return of financing in KSPPS BMT member Al Hikmah Jepara. While the level of education has no effect on the smooth return of KSPPS BMT Al Hikmah Jepara financing. Loan value, guarantee, age, education level, family dependents simultaneously affect the smooth return of financing to KSPPS BMT member Al Hikmah Jepara

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