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Jurnal Reviu Akuntansi dan Keuangan

jrak
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Published by Universitas Muhammadiyah Malang

ISSN : 20880685 EISSN : 26152223 DOI : https://doi.org/10.22219/jrak.

Core Subject : Economy,

Economics, Econometrics & Finance

Jurnal Reviu Akuntansi dan Keuangan Investasi (JRAK) focuses on the research related on accounting and finance that are relevant for the development of the theory and practice of accounting in Indonesia and southeast asia. JRAK covered various of research approach, namely: quantitative, qualitative and mixed method. JRAK focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics: Islamic Accounting & Ethical Finance Cultural Accounting Corporate Governance Behavioral Accounting Digital Accounting Information Systems Sustainability Accounting

Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)

Articles 556 Documents

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Psychological Capital Mediation on the Relationship between Auditor Experience and Acceptance of Under-Reporting Time: An Indonesian Study Faiz Zamzami; Syaiful Ali; Dina Natasari
Jurnal Reviu Akuntansi dan Keuangan Vol. 11 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

This study aimed to examine the auditor's psychological capital and psychological capital mediation experience on the relationship between the auditor's experience and the acceptance of under-reporting time. To maintain the quality of audit report results, efforts are needed to prevent dysfunctional behavior from auditors. It is also necessary to determine the factors that trigger dysfunctional behavior, especially under-reporting time. This study uses online surveys with respondents from government auditors who work at the Supreme Audit Agency, spread across regional offices throughout Indonesia. Sixty-nine respondents participate in this study. The results showed a relationship between auditors’ experience, psychological capital, and under-reporting time acceptance. This study proves that experience influences psychological capital and psychological capital mediates the relationship between experience and acceptance of under-reporting time. The result contributes to the literature's psychological capital. This study is the first to introduce the relationship between psychological capital, auditor experience, and under-reporting time acceptance.

Online Sales And Payment In Smes Financial Reporting Preparation Ferry Kosadi; Wajib Ginting; Muhammad Iqbal Alamsyah
Jurnal Reviu Akuntansi dan Keuangan Vol. 11 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

The objective to evaluate relationship between online sales & payment to financial preparation Small & Medium Enterprises. Ecommerce provideautomationtransaction processing through various information technology platforms can have impact in recording transaction and financial reports preparation.Quantitative research method uses Partial Least Square Structural Equation Modeling analysis with descriptive analysis of financial reporting preparation.Result, greatest positive impact Online Payment to Recording Transactions and Online Sales to Financial Statements as well as ability to explain from recording Transactions and Financial Statements in Average Determination state. Average 66.7% positive responsestoservice online features, completeness, accuracy and product sales notifications, 81% support for online payment speed & ease processing, economic value and level of use, 75% support for recording transactions on completeness, simplification and data security and 60% understanding SAK, ease of use, consistency in use, desire to increase understanding accounting and economic value in preparing formal financial reports. Constraints from online sales to financial reporting include infrastructure readiness, human resource adaptation, investment costs and Automation implementation. Overall evidence of digital transactions makes positive contribution to recording &reporting SMEs finances and becomes part of learning in the process of increasing digital iteration and digital transformation in the accounting sector.

Does CSR Disclosure Improve Firm’s Access To Finance And Reduce Firm Risk? Erwin Saraswati; Anastasia Putri Lestari; Ananda Sagitaputri
Jurnal Reviu Akuntansi dan Keuangan Vol. 11 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

This study aims to find how CSR disclosure affects firm’s access to finance and firm risk, using empirical studies. The research uses secondary data from annual report and sustainability report listed in the manufacturing sector in Indonesia Stock Exchange (IDX). By using the purposive sampling method, a sample of 41 firms was obtained or 164 firm-years from 2015 to 2018. The study measures CSR disclosure by both quantity and quality to reflect the overall comprehensibility of the report. Data analysis is done with multiple linear regression method. The result shows that CSR quantity and quality increase a firm’s access to finance and reduce firm risk. Extensive and high-quality CSR reports are more favourable to investors, fund providers, and the society as a whole. It is because CSR improves a firm’s reputation and reduces agency problem. This supports legitimacy and agency theories. The limitation of this study is that it uses content analysis for CSR measures, so that there is an element of researcher's subjectivity. The results of these findings can be used as a consideration for companies to improve CSR disclosure and policy setting for regulators.

Determinants Analysis For The Quality Of Village Financial Statements Chusnul Khotimah; Icuk Rangga Bawono; Rasyid Mei Mustafa
Jurnal Reviu Akuntansi dan Keuangan Vol. 11 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

This study aims to determine the effect of human resource competence, utilization of information technology, and public participation on the quality of village financial statement. This is a quantitative study which used a survey method and questionnaire. Furthermore, the samples were obtained using double sampling method with a total of 172 villages in Banyumas Regency. The collection of primary data was from respondents' answers to the questionnaire instrument that was distributed to the village secretary or treasurer as the PTPKD. The results showed that human resource competence did not affect the quality of village financial statement, while the utilization of information technology and public participation had positive effects. Furthermore, the study has three implications, first, the government is specifically expected to make good utilization of the provided information technology. Secondly , it is hoped that the central and regional governments can provide more intensive education and training to villages, in order to improve the competence of human resources, namely the village officials. Thirdly, the central and local governments as policymakers need to develop policies that villages universally can follow and do not overlap with one another.

Non-Cash Transaction Implementation In Local Government Vira Maulina; Irwan Taufiq Ritonga
Jurnal Reviu Akuntansi dan Keuangan Vol. 11 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

This research is aimed to analyze the implementation of Non-Cash Transactions (NCT) in Local Government A and Local Government B by using four dimensions of public policy implementation model, namely communication, resources, disposition, and bureaucracy structure. Moreover, this research also identifies the factors which cause the low implementation of NCT in Local Government A when compared to Local Government B. This research uses the qualitative approach with multiple case studies. Researchers hope to see the comparison of NCT implementation in two different local governments to get more comprehensive picture of the effectiveness of NCT implementation in those local governments. Data collection was carried out through in-depth interviews using a semi-structured interview type and reviews on documents related to the implementation of NCT. The research data were analyzed using a thematic analysis and cross case analysis. The result of this study shows that the implementation of NCT in Local Government A was worse when compared to Local Government B. The factors that led to the low implementation of NCT in Local Government A were the lack NCT socialization to the community, limited facilities and infrastructure, weak commitment of the leader, and the absence of reward and punishment mechanisms.

The Moderating Role Of Change Management And Leadership Turnover: A Study Of Performance Accountability In Local Goverment Septilia Woro Anggini; Rosidi Rosidi; Wuryan Andayani
Jurnal Reviu Akuntansi dan Keuangan Vol. 11 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

The purpose of this study is to provide empirical evidence of the effect of the goverment internal control system and transparency on performance accountability by considering change management and leadership turnover as the moderating variable. This study was conducted on Local Goverment Organization (OPD) of Muara Enim Regency. The unit of analysis is 118 employees whose work are involved in the preparation of performance accountability. This study using Structural Equation Modelling (SEM) statistical techniques with SmartPLS 3. This study finds that goverment internal control system and transparency has positive influence on performance accountability. Furthermore showed that change management doesn’t moderated the relationship between goverment internal control system and transparency on performance accountability. Leadership turnover successfully moderated the relationship between goverment internal control system and performance accountability. However leadership turnover doesn’t moderated the relationship between transparency and performance accountability. The results of this study can be used as evaluation material for the local government of Muara Enim Regency in the implementation of internal control system and transparency to achieve accountability of government performance. In addition, by looking at the factors of change management and change of leadership can provide benefits to local governments in carrying out tasks and obligations.

Asset Specificity On Conditional Conservatism Ahmad Waluya Jati; Mohammad Naufal; Ike Arisanti; Dhaniel Syam
Jurnal Reviu Akuntansi dan Keuangan Vol. 11 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Asset specificity, an asset creates company’s distinctive competency that tough to be imitated by competitor. Howere asset specificity features a direct impact on a firm’s in progress truthful price determination, bankruptcy risk, liquidation value, and abandonment option. On alternative hand, the ownerhip of this quality specificity has serious consequences on finance strategy. Bank faces serious issue to create a correct valuation of specific and opaque asset so bank charges higher value of debt. we discover no distinction within the extent to that good news is delayed in earnings for corporations conditional on asset specificity. This study use 280 non finance service and non agriculture type listed in IDX on 2018. However The information assortment used documentation technique and also the data analysis utilized was multiple correlation analysis. we have a tendency to document a significant negative association between quality specificity and conditional conservatism especially in Mining, Miscellaneous industry, and good consumer Industry But we notice new findings within the infrastructure sector there's a significant positive impact of specificity Asset specificity on conservatism.

Corporate Governance And Tax Aggressiveness: Agency Theory Relationship Bani Alkausar; Farel Badar Kawakibi; Mienati Somya Lasmana
Jurnal Reviu Akuntansi dan Keuangan Vol. 11 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

The study aimed to provide evidence of whether corporate governance can lower the tendency of companies to perform tax aggressiveness. The term of Tax Aggressiveness was used to further expand the meaning of the act of minimizing taxes by companies. The cash effective tax rate was used as an indicator of the tax aggressiveness of companies. Meanwhile, corporate governance was measured by the institutional ownership, independent commissioner, audit committee, and audit quality. Samples used were the manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2018. Results of the 97 samples observed indicated that independent commissioners proved to be able to suppress the tendency of companies to commit Tax Aggressiveness; meanwhile, the institutional ownership, audit committee, and audit quality was not proven. The existence of the independent commissioners is able to influence the decisions in creating policies that are set by the management, so the management does not perform an opportunistic action that would benefit the management including committing Tax Aggressiveness.

Fundamental Factor Analysis On Banking Stock Price In LQ45 Idah Zuhroh; Alvio Veronika
Jurnal Reviu Akuntansi dan Keuangan Vol. 11 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

This study analyzes the influence of fundamental factors (inflation, exchange rates, ROA, ROE, and BOPO) on the LQ 45 Banking Stock Price. The research subjects are banks listed in LQ 45 for the quarterly period 2015-2019, using Panel Data Regression. The analysis model is the Common Effect Model (CEM). This study uses 2 models where the first model tests all variables except ROE, and the second model tests all variables except ROA. The results showed that the inflation and exchange rate variables significantly affect the LQ45 Banking Stock Price. On the other hand, the variables of ROA, ROE, and BOPO did not significantly affect the LQ45 banking financial stock price. The research results simultaneously showed that in model 1, the variables of inflation, exchange rate, ROA, and BOPO significantly affect the LQ45 banking stock price. Whereas in model 2, jointly, the variables of inflation, exchange rate, ROE, and BOPO significantly affect the LQ45 banking stock price.

The Effect of CEO Tenure, Capital Intensity, and Firm Size On Tax Avoidance Evi Khusnita Ulfa; Eny Suprapti; Sri Wahjuni Latifah
Jurnal Reviu Akuntansi dan Keuangan Vol. 11 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

The aim of this study is to examine the effect of CEO tenure, capital intensity, and firm size on tax avoidance. The sample of this study is 88 companies listed in Indonesia Stock Exchange (IDX) in 2019 were selected through purpose sampling. The data analysis technique used in this study is multiple linear regression analysis. The results of the analysis show that CEO tenure has a positive effect on tax avoidance. This means that the longer the CEO tenure will lead to an increase in tax avoidance. Capital intensity and firm size have no effect on tax avoidance. This research has a novelty in the form impact of CEO tenure, capital intensity, and firm size on tax avoidance. Furthermore, the practical contribution to the government, especially the Directorate General of Taxes, is that long tenure of CEO can lead to tax avoidance. The limitation in this study is the number of samples is less representative in representing the population. This is because there are still companies listed on the IDX that not provide information according to the sample criteria.

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Reviewer

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Contact Name
Dwi Irawan

Contact Email
irawan@umm.ac.id

Phone
+6285732485677

Journal Mail Official
jrak.umm@gmail.com

Editorial Address
https://ejournal.umm.ac.id/index.php/jrak/about/editorialTeam

Location
Kota malang,

Jawa timur

INDONESIA

Abstract

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Dwi Irawan

Contact Email irawan@umm.ac.id

Phone +6285732485677

Journal Mail Official jrak.umm@gmail.com

Editorial Address https://ejournal.umm.ac.id/index.php/jrak/about/editorialTeam

Location Kota malang, Jawa timur INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Dwi Irawan

Contact Email
irawan@umm.ac.id

Phone
+6285732485677

Journal Mail Official
jrak.umm@gmail.com

Editorial Address
https://ejournal.umm.ac.id/index.php/jrak/about/editorialTeam

Location
Kota malang,

Jawa timur

INDONESIA