Garuda - Garba Rujukan Digital

Article Per Year (5 Year)

All

Jurnal Reviu Akuntansi dan Keuangan

jrak
Website

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: Financial Accounting Public Sector Accounting Management Accounting Sharia Accounting and Financial Management Auditing Corporate Governance Behavioral Accounting (Including Ethics and Professionalism) Financial Management Accounting (Ethics) Education Taxation Capital Markets and Investments Accounting for Banking and insurance Accounting Information Systems Sustainability Reporting Intellectual Capital, etc.

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

Articles 484 Documents

17 18 19 20 21

Can Fraud Diamond Affect Fraud Financial Statement In Sharia Commercial Banks? Dinnul Alfian Akbar; Fernando Africano; Ridandy Isrodinata
Jurnal Reviu Akuntansi dan Keuangan Vol. 11 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

This research aims to obtain empirical evidence of the effect of fraud diamond (pressure as proxied by financial stability, opportunity which is proxied by effective monitoring, rationalization which is proxied by total accruals, and proxied capability by change of directors) on financial statement fraud at Islamic Commercial Banks. The population in this study were banking companies that were on the list of Islamic Commercial Banks. Then the sample was taken using purposive sampling technique. The research used logistic regression because the dependent variable is a dummy variable. The results of this research indicate that the pressure variable has no effect on financial statement fraud. Opportunity variable has a negative effect on financial statement fraud. Then, the rationalization variable has a negative effect on financial statement fraud. And the capability variable has no effect on financial statement fraud. The results of this study are expected to be useful for companies, especially banking, as a material for consideration in preventing fraud on financial statements.

The Effect Of Information Technology And Perceived Risk In Anticipating Tax Evasion Adelheid Gracelia Fiero Paoki; Jesica Delya Yusha; Steven Emanuel Kale; Yenni Mangoting
Jurnal Reviu Akuntansi dan Keuangan Vol. 11 No. 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

This study aimed to determine tax evasion dynamics under the risk perception of using tax information technology. The study also investigated perceived risk as a moderating variable in the relation between information technology (IT) and tax evasion. One hundred questionnaires were collected from individual taxpayers and analysed using Partial Least Squares (PLS). The result showed that IT could reduce tax evasion. The moderating test result also discovered that taxpayers' risk perception could increase IT usage to reduce tax evasion. These results highlighted that society's acceptance of information technology is more of an effort to do taxation duties that would help them avoid tax inspection and penalty. Risk is believed to be attached to IT, and so eases review and detection of tax fraud, consideration by the taxpayer when tax evasion. That signifies tax authorities' success in modernizing tax administration to minimize tax evasion while increasing tax service quality by optimizing information technology usage. Therefore, these findings serve as a reference for the tax authorities to enact reforms in sustainable information technology to simplify tax administration, improve taxpayers' services and law enforcement.

The Effect Of Intellectual Capital Efficiency On Company’s Market Value With Company’s Financial Performance As Intervening Variables Khrisna Adisatya Sujati; Indira Januarti
Jurnal Reviu Akuntansi dan Keuangan Vol. 11 No. 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

The purpose of this study is to investigate empirically the relation between the company’s intellectual capital efficiency and company’s market valuation with company’s financial performance as intervening variables. This study using data from the Indonesia listed service companies. The samples of this study was 109 companies. Pulic’s Value Added Intellectual Coefficient (VAICTM) used as the efficiency measure of company’s intellectual capital. The authors construct regression models to examine the relationship between company’s intellectual capital efficiency and company’s market valuation and explore the relation with company’s financial performance as intervening variables. The results support the hypothesis that company’s intellectual capital has an affect on company’s market valuation. In addition, the authors found that company’s financial performance has a role as full mediator on the relation between the company’s intellectual capital efficiency and company’s market valuation. This study results can be used as a reference for companies’ management to improve their efficiency of the intellectual capital so the company's financial performance and value can be improved.

Board Of Directors Gender Diversity And Real Earnings Management: Does Female Board Of Director Matter? Greska Redielano Ramadan
Jurnal Reviu Akuntansi dan Keuangan Vol. 11 No. 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

The Board of directors' characteristic plays an important role as a monitoring mechanism in corporate governance. Previous research shows that gender could determine the existence of manager opportunistic behavior. The existence of females on the board of directors could reduce agency conflict such as earnings management. This research aimed examine gender diversity in explaining earnings management. The sample of this research is the non-financial company listed in Indonesia Stock Exchange (Idx) during 2014-2018. The research method conduct quantitative approach. We used multiple regression analysis to examine the association between board of director gender diversity on real earnings management. The result shows that gender diversity is negatively associated with earnings management. Gender diversity indicates that the number and percentage of female directors could reduce the level of real earnings management, especially through abnormal discretionary expenses. Secondly, there is no different level of real earnings management between firms with and without gender diversity in their board structures.

The Effect of Exchange Rates Towards Stock Return Mediated With Inflation Rates and Interest Rates M. Jihadi; Ilfi Hadiatus Safitri; Dewi Brahmawati
Jurnal Reviu Akuntansi dan Keuangan Vol. 11 No. 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

This study aims to determine the effect of exchange rate towards stock return mediated with variable inflation rates and interest rates. The study population is a company listed on the Index LQ45 period January 2015 – December 2019. This is quantitative study using purposive sampling technique and obtained sample a number of 28 companies with monthly period start from January 2015 until December 2019. The data source in this study are secondary data. The data analysis technique used is path analysis accompanied by a T test (partial) and Sobel test (mediation). Partial test results show that exchange rates and interest rates have a negative and significant effect on stock return, while inflation rates has a positive and insignificant effect on stock return. Sobel test results show that exchange rates has insignificant effect on stock return through variable inflation rates with no mediation, while exchange rates has significant effect on stock return through variable interest rates with partial mediation. The implication of this research is expected to be an addition to the parties concerned with this research problem.

Is Corporate Social Responsibility Able to Mediate Increased Tax Avoidance? Kiryanto; Alfiana Rohmatika; Farikha Amilahaq
Jurnal Reviu Akuntansi dan Keuangan Vol. 11 No. 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

This study aims to determine the effect of the variable profitability, company growth and institutional ownership structure on tax avoidance through corporate social responsibility. The sample used in this research is financial reports of manufacturing companies listed on the Indonesia Stock Exchange (BEI) 2016-2019, while the method in this study uses purposive sampling with a total of 32 samples of manufacturing companies. The analysis technique used is WarpPLS version 5.0. The results indicate that profitability and company growth have a positive and significant effect on corporate social responsibility, but institutional ownership structure has a negative insignificant effect on corporate social responsibility. Profitability has negative and significant impact toward tax avoidance, while company growth and institutional ownership structure has no significant impact toward tax avoidance. As for corporate social responsibility has negative and significant impact toward tax avoidance, and it could be intervening variable between company growth and tax avoidance. The research has implications for policy makers in this case the government that CSR is able to reduce tax avoidance. Therefore, the government always encourages companies to carry out CSR in order to reduce tax avoidance in the hope that tax revenues can increase.

Analysis of E-Commerce Adoption Factors by Micro, Small, and Medium Enterprise, and Its Effect on Operating Revenue Arline Prameswari Effendi; Bambang Subroto
Jurnal Reviu Akuntansi dan Keuangan Vol. 11 No. 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

This research aims to examine the effect of organizational readiness, external pressure, and perceived benefits on micro, small, and medium enterprises’ e-commerce adoption, and to examine the effect of e-commerce adoption by MSMEs on operating revenue. The sample of this study is MSME owners and managers in Malang city. Data were collected by survey method using convenience sampling technique. The relationship between variables in this study were analyzed using Partial Least Square (PLS) with SmartPLS application. The results of this study indicate that external pressure and perceived benefits influence MSMEs’ e-commerce adoption, while organizational readiness does not influence MSMEs’ e-commerce adoption. In addition, e-commerce adoption increases MSME’s operating revenue.

Firm Value: Does Corporate Governance and Research & Development Investment Matter? Cut Sri Murinda; Islahuddin Islahuddin; Nuraini A
Jurnal Reviu Akuntansi dan Keuangan Vol. 11 No. 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

This study aims to examine the factors that affect firm value. This research uses purposive sampling method. The sample of the research is 45 financial companies (128 year-firm observations) listed in Indonesia Stock Exchange for the period of 2017-2019. Multiple regression analysis with unbalanced panel data was applied to analyze the data. A corporate governance index published by Globe and Mail with 4 sub-indices is adopted, namely board composition, shareholding and compensation policies, shareholder rights and disclosure. The results of this study indicate that good corporate governance and research & development investment have no effect on firm value. This explains that the implementation of good corporate governance and firm investment in research & development are not the main information for investors in making investments. However, intellectual capital and enterprise risk management disclosure have effect on firm value. The results can be used as a reference for researchers, especially in the accounting sector related to the development of measuring instruments for good corporate governance.

The Covid-19, Policy And Capital Market: Empirical Evidence From Indonesia Sri Retnoningsih; Ahmad Maulin Naufa
Jurnal Reviu Akuntansi dan Keuangan Vol. 11 No. 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

This paper aims to examine the impact of Covid-19 on the Indonesian capital market. Second, we test whether any policy from regulators could mitigate its effects. By using daily time-series data from January to July, we propose the simplest regression model (ordinary least squares) to test its effect. We also conducted some robustness with various sectors and splitting samples to make sure that our findings are robust and consistent. We find that Covid-19 (proxied by new cases, cumulative cases, new deaths, and cumulative deaths) has a negative effect on stock price in all indexes, i.e., composite, Islamic, and all sectors (the worst in the financial sector). In other words, a higher number of Covid-19 leads to a lower stock price in Indonesia. Second, the regulations from the government (the President, Financial Service Authority, Central Bank of Indonesia, and Indonesian Stock Exchange) could reduce its negative impact. It means that the negative effect of Covid-10 on the Indonesian stock market is becoming lower after including policies from all regulators. Hence, measuring Covid-19’s drawbacks on the capital market by relevant policies in Indonesia. It is also quite pivotal to explore which one policy either effective or ineffective to mitigate Covid-19.

Does CEO’s Financial Decision Able To Improve Firm Value Of Consumer Good Industry Widya Sari; Darni Waruwu; Ewnike Purba
Jurnal Reviu Akuntansi dan Keuangan Vol. 11 No. 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

The purpose of this study was to determine the effect of PER, DER, and DPR financial decisions with CEO as a moderating variable on firm value in the consumer goods industry in 2015-2019. The researcher uses a quantitative approach with quantitative descriptive research and explanatory research. Collecting sample data using purposive sampling method, with the help of software SPSS to do testing statistic analysis. From the results of this study the researchers found that partially, investment decisions have a positive influence in increasing firm value, with the CEO having a positive influence on investment decisions in increasing firm value. And simultaneously Investment Decisions, Funding Decisions, and Dividend Decisions affect the value of the company, with the CEO influencing the three financial decisions on the value of consumer goods industry companies listed on the Indonesia Stock Exchange. with the CEO who has a positive influence on financial decisions on firm value, then it becomes a difference to previous research that has been done on firm value.

Page 19 of 49 | Total Record : 484

17 18 19 20 21

Filter by Year

2017 2025

Filter By Issues

All Issue Vol. 15 No. 1 (2025): Jurnal Reviu Akuntansi dan Keuangan Vol. 14 No. 4 (2024): Jurnal Reviu Akuntansi dan Keuangan Vol. 14 No. 3 (2024): Jurnal Reviu Akuntansi dan Keuangan Vol. 14 No. 2 (2024): Jurnal Reviu Akuntansi dan Keuangan Vol. 14 No. 1 (2024): Jurnal Reviu Akuntansi dan Keuangan Vol. 13 No. 3 (2023): Jurnal Reviu Akuntansi dan Keuangan Vol. 13 No. 2 (2023): Jurnal Reviu Akuntansi dan Keuangan Vol. 13 No. 1 (2023): Jurnal Reviu Akuntansi dan Keuangan Vol. 12 No. 3: Jurnal Reviu Akuntansi dan Keuangan Vol. 12 No. 2: Jurnal Reviu Akuntansi dan Keuangan Vol. 12 No. 1: Jurnal Reviu Akuntansi dan Keuangan Vol. 11 No. 3: Jurnal Reviu Akuntansi dan Keuangan Vol. 11 No. 2: Jurnal Reviu Akuntansi dan Keuangan Vol. 11 No. 1: Jurnal Reviu Akuntansi dan Keuangan Vol. 10 No. 3: Jurnal Reviu Akuntansi dan Keuangan Vol. 10 No. 2: Jurnal Reviu Akuntansi dan Keuangan Vol. 10 No. 1: Jurnal Reviu Akuntansi dan Keuangan Vol. 9 No. 3: Jurnal Reviu Akuntansi Dan Keuangan Vol. 9 No. 2: Jurnal Reviu Akuntansi Dan Keuangan Vol. 9 No. 1: Jurnal Reviu Akuntansi dan Keuangan Vol. 8 No. 2: Jurnal Reviu Akuntansi dan Keuangan Vol. 8 No. 1: Jurnal Reviu Akuntansi dan Keuangan Vol. 7 No. 1: Jurnal Reviu Akuntansi dan Keuangan Vol. 6 No. 2: Jurnal Reviu Akuntansi dan Keuangan Vol. 6 No. 1: Jurnal Reviu Akuntansi dan Keuangan Vol. 5 No. 2: Jurnal Reviu Akuntansi dan Keuangan Vol. 5 No. 1: Jurnal Reviu Akuntansi dan Keuangan Vol. 4 No. 2: Jurnal Reviu Akuntansi dan Keuangan Vol. 4 No. 1: Jurnal Reviu Akuntansi dan Keuangan Vol 10, No 2: Jurnal Reviu Akuntansi dan Keuangan (In Progress) Vol 10, No 1: Jurnal Reviu Akuntansi dan Keuangan Vol 9, No 3: Jurnal Reviu Akuntansi Dan Keuangan Vol 9, No 2: Jurnal Reviu Akuntansi Dan Keuangan Vol 9, No 1: Jurnal Reviu Akuntansi dan Keuangan Vol 8, No 2: Jurnal Reviu Akuntansi dan Keuangan Vol 8, No 1: Jurnal Reviu Akuntansi dan Keuangan Vol 7, No 2: Jurnal Reviu Akuntansi dan Keuangan Vol. 7 No. 2: Jurnal Reviu Akuntansi dan Keuangan Vol 7, No 1: Jurnal Reviu Akuntansi dan Keuangan Vol 6, No 2: Jurnal Reviu Akuntansi dan Keuangan Vol 6, No 1: Jurnal Reviu Akuntansi dan Keuangan Vol 5, No 2: Jurnal Reviu Akuntansi dan Keuangan Vol 5, No 1: Jurnal Reviu Akuntansi dan Keuangan Vol 4, No 2: Jurnal Reviu Akuntansi dan Keuangan Vol 4, No 1: Jurnal Reviu Akuntansi dan Keuangan More Issue

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name
Ihyaul Ulum

Contact Email
jrak.umm@gmail.com

Phone
+6285732485677

Journal Mail Official
jrak.umm@gmail.com

Editorial Address
Program Studi Akuntansi Universitas Muhammadiyah Malang, Gedung Kuliah Bersama (GKB) 2 lantai 3, Jl. Raya Tlogomas No. 246 Malang, Jatim, Telp. [0341] 464318, Psw. 286

Location
Kota malang,

Jawa timur

INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Ihyaul Ulum

Contact Email jrak.umm@gmail.com

Phone +6285732485677

Journal Mail Official jrak.umm@gmail.com

Editorial Address Program Studi Akuntansi Universitas Muhammadiyah Malang, Gedung Kuliah Bersama (GKB) 2 lantai 3, Jl. Raya Tlogomas No. 246 Malang, Jatim, Telp. [0341] 464318, Psw. 286

Location Kota malang, Jawa timur INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Ihyaul Ulum

Contact Email
jrak.umm@gmail.com

Phone
+6285732485677

Journal Mail Official
jrak.umm@gmail.com

Editorial Address
Program Studi Akuntansi Universitas Muhammadiyah Malang, Gedung Kuliah Bersama (GKB) 2 lantai 3, Jl. Raya Tlogomas No. 246 Malang, Jatim, Telp. [0341] 464318, Psw. 286

Location
Kota malang,

Jawa timur

INDONESIA