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INDONESIA
Jurnal Riset Perbankan, Manajemen dan Akuntansi
Published by Institut Keuangan-Perbankan dan Informatika Asia Perbanas
ISSN : -     EISSN : 25416669     DOI : https://doi.org/10.56174/jrpma.v5i1.123
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
The Journal of Research on Banking, Management and Accounting is focused on publishing original research articles, reviewing contributor articles and current issues related to banking, management and accounting. The main objective of this journal is to provide a platform for national scientists, academics, and researchers to share contemporary view in banking, management and accounting. It also aims to promote interdisciplinary studies in banking, management and accounting. Thus, it becomes a leading national journal in banking, management and accounting. This journal, published 2 times a year, publishes research papers in all areas of banking, management and accounting.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 107 Documents
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Apakah Stock Split Berpengaruh terhadap Abnormal Return dan Volume Perdagangan Saham? Iman Wahyudi; Enggar Trijunanto
Jurnal Riset Perbankan Manajemen dan Akuntansi Vol 6 No 2 (2022): Jurnal Riset Perbankan, Manajemen dan Akuntansi
Publisher : Sekolah Pascasarjana Perbanas Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56174/jrpma.v6i2.149

Abstract

Abstract This study aims to examine the difference between abnormal returns and stock trading volume before and after the stock split of public companies on the Indonesian Stock Exchange. The study was conducted by using 55 samples of companies listed on the Indonesian Stock Exchange (IDX) for the period 2013 - 2017 which carried out a stock split. The paired sample t-test is conducted to determine whether there is a significant difference between the abnormal return and the volume of stock trading before and after the stock split. The results of the study show that there are differences in abnormal returns and stock trading volume before and after the stock split. Keywords: Stock Split, Abnormal Stock Return, Stock Trading Volume
Pengaruh Intangible Asset, Political Connection, dan Tunneling Incentives Terhadap Transfer Pricing Aggressiveness (Studi Empiris pada Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2018) Suci Lestari; Mhd Hasymi
Jurnal Riset Perbankan Manajemen dan Akuntansi Vol 6 No 2 (2022): Jurnal Riset Perbankan, Manajemen dan Akuntansi
Publisher : Sekolah Pascasarjana Perbanas Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56174/jrpma.v6i2.86

Abstract

Transfer pricing as a classic issue in the world of taxation causes loss of potential tax that will be a state revenue. Multinational companies use transfer pricing aggressiveness as a result of the relationship with related parties for tax avoidance practice. The purpose of this study is to examine the effect of intangible assets, political connection, and tunneling incentives to transfer pricing aggressiveness. This study analyzed 13 samples of mining companies companies listed on the Indonesia Stock Exchange (IDX) from the period 2014 to 2018. This research was conducted with a quantitative approach with panel data analyzed using multiple regression analysis. The results of this study find that intangible assets is positively associated with transfer pricing aggressiveness, while political connection and tunneling incentives are not related to transfer pricing aggressiveness.
Pengaruh Kapabilitas APIP dan Dukungan Manajemen terhadap Efektivitas Peran Audit Internal serta Implikasinya terhadap Kualitas Laporan Keuangan Pemerintah Daerah Sri Dewi Widjaya
Jurnal Riset Perbankan Manajemen dan Akuntansi Vol 6 No 2 (2022): Jurnal Riset Perbankan, Manajemen dan Akuntansi
Publisher : Sekolah Pascasarjana Perbanas Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56174/jrpma.v6i2.103

Abstract

One of the causes of fraud in the area is due to weak supervision. The supervisory system consists of internal supervision, namely supervision by the apparatus through inherent supervision, functional supervision, and external supervision carried out by the public and a constitutional supervisory agency, namely the Supreme Audit Agency (BPK). Based on data from the Audit Results Index of the Supreme Audit Agency (BPK), in 2016 to 2019 the quality of the preparation of Local Government Financial Reports in Indonesia, there was an increase in the number of BPK findings in 2017 on the weaknesses of the SPI and non-compliance with statutory provisions.The result of an effective internal audit role is to produce qualified financial reporting, transparent and accountable. The purpose of this study is to empirically study: (1) The effect of capability of internal auditor, and management support on internal auditor role effectiveness; (2) The effect of internaauditor role effectiveness on local government financial reporting quality. This bresearch uses survey method with description verification approach and type of causal research, conducted on 40 respondent from Inspectorat of Local Government in West Java Island. The type of data is primary data collected by a questionnaire research instruments. The data were analyzed by Statistikal Package for the Social Sciens (SPSS). The result of this study finds that the internal auditor capability not affect the internal auditor role effectiveness and financial reporting quality , but the management support did. The internal auditor role effectiveness in mediating with pseudo the positive affect of management support on financial reporting quality. The internal auditor role effectiveness affect the financial reporting quality without mediating through the internal auditor role effectiveness. The local government should give support, make policy to enhance the internal auditor capability and enhance the internal audit role in order to produce qualified financial reporting.
Analisis Penerapan Target Costing sebagai Alat Pengendali Biaya Produksi Batubara dalam Meningkatkan Laba pada PT Kurnia Alam Investama Raut Pisga Siregar
Jurnal Riset Perbankan Manajemen dan Akuntansi Vol 6 No 2 (2022): Jurnal Riset Perbankan, Manajemen dan Akuntansi
Publisher : Sekolah Pascasarjana Perbanas Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56174/jrpma.v6i2.99

Abstract

This study was conducted to determine and analyze the calculation of target costing by applying the value engineering method, assessing the efficiency of production costs with target costing and anlyzing the application of target costing as a means of controlling coal production costs in increasing the profit of PT Kurnia Alam Investama. The sampling technique used in this study is criterion sampling with the following criteria: the research subject is PT Kurnia Alam Investama, has published financial reports for the last three years, and provides reports on production costs and coal sales reports for the last three years. Data and information obtained from interviews and company financial statement documents. The analytical technique used is qualitative method using three procedures including data condensation, data display and conclusions drowing/verifying. The results of the analysis show that: (1) the calculation of target costing by applying the value engineering method is proven to be able to reduce the cost of production, (2) the application of target costing is proven to create efficiency in production costs, and (3) the application of target costing as a means of controlling coal production costs is proven to increase profits.
PENGARUH IHSG, INFLASI DAN KURS TERHADAP NILAI AKTIVA BERSIH REKSA DANA SAHAM PERIODE 2015-2019 Laddis Aji; Taufiq Akbar
Jurnal Riset Perbankan Manajemen dan Akuntansi Vol 6 No 2 (2022): Jurnal Riset Perbankan, Manajemen dan Akuntansi
Publisher : Sekolah Pascasarjana Perbanas Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56174/jrpma.v6i2.87

Abstract

This Purpose of research is to analyze the relationship between The Composite Stock Price Index (IHSG), Inflation and Rupiah Exchange Rate (KURS) with NAV of Stock Mutual Funds. This research used 4 samples of Stock Mutual Fund Products registered with the Financial Services Authority (OJK) during the period January 2015 – December 2019. By Purposive Sampling method obtained from the official website of the Financial Services Authority (OJK). The analysis technique used in this research is the regression of panel data. The results of the study using random effects found that the Composite Stock Price Index (IHSG) positively affect the NAV of Stock Mutual Fund while Inflation and Rupiah Exchange Rate (KURS) had no effect on the NAV Stock Mutual Fund.
Pengaruh Carbon Emission Disclosure dan Corporate Social Responsibility terhadap Financial Performance Perusahaan Manufaktur di Indonesia Rudiansyah Yuliatma; Dina Maria Kristari
Jurnal Riset Perbankan Manajemen dan Akuntansi Vol 6 No 2 (2022): Jurnal Riset Perbankan, Manajemen dan Akuntansi
Publisher : Sekolah Pascasarjana Perbanas Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56174/jrpma.v6i2.110

Abstract

The purpose of this study was to examine the effect of carbon emission disclosures (CED) and corporate social responsibility (CSR) on the financial performance of manufacturing companies in Indonesia. This study uses secondary data obtained from the annual reports of companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2019. Multiple regression panel data is used to see the effect between variables using SPSS. The results showed that CED had a significant negative effect on FP and CSR had no significant effect on FP. In addition, CED and CSR simultaneously have an influence on FP.
Determinan Financial Distress dengan Ukuran Perusahaan sebagai Moderasi disektor Transportasi pada Masa Pandemi Samuel Nusantara; Khomsiyah .
Jurnal Riset Perbankan Manajemen dan Akuntansi Vol 6 No 2 (2022): Jurnal Riset Perbankan, Manajemen dan Akuntansi
Publisher : Sekolah Pascasarjana Perbanas Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56174/jrpma.v6i2.144

Abstract

Tujuan penelitian untuk melakukan uji pengaruh Capital structure, profitabilty, sales growth terhadap financial distress dengan moderasi firm size. Selain itu, peneliti ingin menguji apakah ada perbedaan hasil apabila diuji dengan asumsi dan variable yang sama. Apabila jenis sampel perusahaan dikelompokkan menjadi jasa transportasi darat, laut dan udara. Terdapat 76 sampel perusahaan jasa transportasi yang terdaftar di BEI periode 2018-2021 menggunakan data panel dan diolah dengan software EViews 12. Sebagai hasilnya, pengaruh profitabilitas terhadap financial distress adalah positif dan Capital structure, firm size, sales growth tidak ada pengaruhnya terhadap financial distress. Juga, firm size tidak memperkuat pengaruh Capital structure, firm size, sales growth terhadap financial distress.
Pengaruh Good Corporate Governance terhadap Integritas Laporan Keuangan (Perusahaan BUMN yang terdaftar di BEI Periode 2016-2020) Khoirul Fahmi; Alvin Jeremiah
Jurnal Riset Perbankan Manajemen dan Akuntansi Vol 7 No 1 (2023): Jurnal Riset Perbankan, Manajemen dan Akuntansi
Publisher : Sekolah Pascasarjana Perbanas Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56174/jrpma.v7i1.104

Abstract

The main objective of this study is to examine whether GCG (Good Corporate Governance) consists of: managerial ownership, institutional ownership, audit committee, and independent commissioners. The research method is quantitative and the population in this study are state-owned companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period..The sample in this study used a purposive sampling method and obtained 14 companies that matched the criteria from 16 available companies with a study period of 5 years. The results of this study indicate that: (1) managerial ownership has no effect on the integrity of financial statements, (2) institutional ownership, and the audit committee has no effect on the integrity of financial statements, (3) the audit committee has no effect on the integrity of financial statements, (4) independent commissioners affect the integrity of financial statements, (5) Simultaneously the variables of managerial ownership, institutional ownership, audit committee, and independent commissioners simultaneously affect the integrity of financial statements.
Pengaruh Kinerja Lingkungan, Kinerja Keuangan dan Kepemilikan Manajerial terhadap Nilai Perusahaan Dengan Pengungkapan Corporate Social Responsibility (CSR) sebagai Variabel Moderating Indah Kristianti; Dewi Susiana Maulida
Jurnal Riset Perbankan Manajemen dan Akuntansi Vol 7 No 1 (2023): Jurnal Riset Perbankan, Manajemen dan Akuntansi
Publisher : Sekolah Pascasarjana Perbanas Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56174/jrpma.v7i1.111

Abstract

The purpose of this study was to analyze the effect of managerial ownership, environmental performance and financial performance on firm value with Corporate Social Responsibility (CSR) as the moderating variable. The independent variables used are managerial ownership, environmental performance and financial performance. The dependent variable used is firm value. The moderating variable used is Corporate Social Responsibility (CSR). The population in this study is a coal mining company registered in the Indonesian Stock Exchange. The sampling method used is the causal method with a sample of 13 companies during the observation period of 4 consecutive years so that the total sample is 52. The method of analysis of this study uses multiple linear regression and moderating regression analysis. The results of this study indicate that managerial ownership has no effect on firm value, environmental performance has no effect on firm value, financial performance has no effect on firm value, Corporate Social Responsibility (CSR) cannot moderate the relationship between managerial ownership and firm value, Corporate Social Responsibility (CSR) ) can moderate the relationship between environmental performance and firm value, Corporate Social Responsibility (CSR) cannot moderate the relationship between financial performance and firm value. Keywords: Managerial Ownership, Environmental Performance and Financial Performance, Company Value, Corporate Social Responsibility (CSR).
Pengaruh Budaya Kerja, Motivasi Kerja dan Pelatihan Kerja terhadap Kinerja Karyawan CV Green Riverina Demeling Jepara Jawa Tengah Roghibun Ainun Mahfud; Stefanus Sri Sadana; Siti Safaria
Jurnal Riset Perbankan Manajemen dan Akuntansi Vol 7 No 1 (2023): Jurnal Riset Perbankan, Manajemen dan Akuntansi
Publisher : Sekolah Pascasarjana Perbanas Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56174/jrpma.v7i1.148

Abstract

The purpose of this study is to obtain empirical evidence and analyze the factors affecting employee performance. Independent variables in this study are work culture, work motivation, job training. While the dependent variable in this study is employee performance. The company used in this study is a company engaged in furniture export called CV Green Riverina. The total sample in this study was 58 employees of CV Green Riverina. This study used the multiple linear regression method to examine the influence of independent variables on dependent variables. The results showed that work culture variables have a positive and significant effect on employee performance, Work Motivation has no effect on employee performance, while job training has a positive and significant effect on employee performance. Adjusted R Square of 0.459 which means that employee performance is influenced by work culture, work motivation, job training with a percentage of 45.9% and the remaining 54.1% is influenced by other factors.

Page 7 of 11 | Total Record : 107

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