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Ihyaul Ulum
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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
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INDONESIA
Jurnal Reviu Akuntansi dan Keuangan
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
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PENGARUH GOOD CORPORATE GOVERNANCE, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP INTEGRITAS LAPORAN KEUANGAN Mais, Rimi Gusliana; Nuari, Fadlan
Jurnal Reviu Akuntansi dan Keuangan Vol 6, No 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (319.461 KB) | DOI: 10.22219/jrak.v6i2.02

Abstract

The purpose of this study is to examine the effect of good corporate governance being inspected toindependent commissioners and institutional ownership, firm size and influence on the integrity of financial statements. The population of this study is a mining company listed on theIndonesia Stock Exchange (BEI) in 2012-2015. The sample is determined by purposive samplingmethod, with total samples of 11 mining companies for total observation in this research are 44observations. The results of this study prove that independent commissioners have a positiveimpact on the integrity of financial statements. As for institutional ownership and leverage havea negative impact on the integrity of financial statements. And firm size proved not to affect theintegrity of financial statements.Ke y wo rds: Company Size, Good Corporate Governance, Integrity of Financial Statement,Leverage
New Institutional Theory: Implementasi Anggaran Berbasis Kinerja Menuju Organisasi Yang Kompetitif Dan Berorientasi Pasar Astutiningrum, Astutiningrum; Djamhuri, Ali; Prihatiningtias, Yeney Widya
Jurnal Reviu Akuntansi dan Keuangan Vol 4, No 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (300.783 KB) | DOI: 10.22219/jrak.v4i2.4944

Abstract

The purpose of this study was to understand the organizational changes that occurred after theadoption of the performance-based budgeting. Organizational change was analyzed from theperspective of the NIT with a research focus on the process of implement performance-basedbudgeting in dr. Iskak Tulungagung Hospital. The research strategy is a case study with aqualitative approach. Results of research indicate the occurrence of coercive isomorphism, as aneffort to gain legitimacy, which is supported by mimetic ishomorphism, which attempts impersonation of another organization, although it is weak. The dominant symptom is normativeishomorphism, as indicated by the members of the organization normative belief that performance-based budgeting system is most appropriate for the characteristics of the hospital. Theimplementation of performance-based budgeting has encouraged the use of funds more effectively and efficiently, so that dr. Iskak Tulungagung likely to benefit in order to motivate organizations become morecompetitive and at the same time market-oriented.Ke ywords: Organizational Changes, Performance-Based Budgeting, Hybrid Organization, NewInstitutional Theory
BUDAYA NASIONAL DAN RISIKO FRAUD Amalia, Nia; Handayani, Rr. Sri
Jurnal Reviu Akuntansi dan Keuangan Vol 9, No 3: Jurnal Reviu Akuntansi Dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1067.851 KB) | DOI: 10.22219/jrak.v9i3.9638

Abstract

This study aims to obtain empirical evidence about the influence of national culture on fraud risk. The lack of literature that discusses fraud risk makes researchers interested in researching the relevance of national culture to understanding the risk of fraud so that it can help reduce fraud. Six dimensions of Hofstede's national culture were used in this study. As well, the Corruption Perception Index is proxied to measure fraud risk.The population in this study are countries in the world registered with the Corruption Perceptions Index 2018 by the Transparency International organization. The sample selection used a purposive sampling method and selected 81 sample countries. Multiple linear regression analysis was used as an analytical tool in this study.The results of the analysis of this study reveal that the dimension of power distance has a positive and significant effect on the risk of fraud. The dimensions of individualism, long-term orientation and indulgence negatively and significantly affect the risk of fraud. On the other hand the dimensions of uncertainty avoidance and masculinity have a positive but not significant effect on risk to the risk of fraud.
Pengaruh Koneksi Politik, Dewan Komisaris dan Karakteristik Perusahaan terhadap Penghindaran Pajak (Perusahaan BUMN Yang Terdaftar di Bursa Efek Indonesia) Hijriani, Anisa Nadia; Latifah, Sri Wahjuni; Setyawan, Setu
Jurnal Reviu Akuntansi dan Keuangan Vol 4, No 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (645.961 KB) | DOI: 10.22219/jrak.v4i1.4924

Abstract

The purpose of this research is to test whether politic connections commissioners and characteristic’ companies can influence tax avoidance which is done by the companies. Object of thisresearch is all of the BUMN companies from various sectors which are listed in IndonesianStock Exchange 2011-2013. The data which is used is secondary data directly obtain from BEIwebsite and each of companies website by using documentation technique. The data is analyzedby using double regression analysis method and hypotheses test. Based on the result of the testwhich is done in this research, it shows that all of independent variables do not influence towardthe tax avoidance, either through Gaap ETR or Current ETR. With the t-test of political connections, the average attendance, Roa, DER and firm size have no effect on tax evasion as measuredby ETR and Current ETR Gaults, but the number of board meetings negatively affects the taxevasion measured by Current ETR partiallyKeywords:Political connection, commissioners, characteristic of companies, and tax evasion
IMPLICATIONS OF ISLAMIC GOVERNANCE ON ISLAMIC BANK FRAUD Ngumar, Sutjipto; Fidiana, Fidiana; Retnani, Endang Dwi
Jurnal Reviu Akuntansi dan Keuangan Vol 9, No 2: Jurnal Reviu Akuntansi Dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (871.169 KB) | DOI: 10.22219/jrak.v9i2.8735

Abstract

This study was conducted to test fraud at Islamic banks in terms of Islamic Good Corporate Governance. The research data uses Islamic banks registered at Bank Indonesia from 2017 to 2018. Data of the board of directors, board of commissioners, implementation of internal controls, and the sharia supervisory board were obtained from the composite index of self assessment in GCG report. This study did not succeed in accepting that the board of directors and board of commissioners have a negative effect on fraud and proved of the negative influence of internal controls and the sharia supervisory board on fraud. The sharia supervisory board is indeed a decisive element for fraud control from the conformity aspects of implementing Islamic bank operations. The board of directors is an external party of the company that is not directly involved in the company's operations
TECHNOLOGY ACCEPTANCE MODEL AS A PREDICTOR OF SIMDA USAGE Febrianti, Devi; Hariadi, Bambang; Baridwan, Zaki
Jurnal Reviu Akuntansi dan Keuangan Vol 9, No 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (171.218 KB) | DOI: 10.22219/jrak.v9i1.7175

Abstract

The study aims to analyze behavioral aspects, especially individual factors that influence the use of SIMDA using the Technology Acceptance Model theory (TAM). The population in this study were all financial managers in all Organisasi Perangkat Daerah (OPD) in the Pemerintah Kabupaten Pasuruan with a total sample of 282 respondents. The samples selected by judgment sampling method. Analysis technique using PLS (Partial Least Square) with WarpPLS 5.0 software The findings of this study, first, job relevance and result demonstrability is positively related to perceived usefulness. Second, perceived ease of use, perceived enjoyment, and  perceived usefulness is positively related to attitude. Third, perceived usefulness and attitude is positively related to behavioral intention. Furthermore, behavioral intention is positively related to behavior of SIMDA usage. 
PENGARUH MEKANISME KOMITE AUDIT TERHADAP MANAJEMEN LABA: STUDI EMPIRIS PADA PERUSAHAAN YANG MELAKUKAN MANAJEMEN LABA UNTUK MENGHINDARI KERUGIAN Vajriyanti, Eva; Subekti, Imam; Ghofar, Abdul
Jurnal Reviu Akuntansi dan Keuangan Vol 6, No 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (403.945 KB) | DOI: 10.22219/jrak.v6i1.5076

Abstract

This study is conducted on companies in Indonesia during 2012-2015. This research is conductedto test whether manager performs earnings management to avoid negative earnings. This studyalso examines the effect of the mechanism of audit committee on earnings management. Thisstudy provides empirical evidence that manager performs earnings management to avoid negative earnings by increasing production costs and minimizing cash flow from operations. Thisstudy also provides empirical evidence that the mechanism of audit committee which consist ofthe size of audit committee, expertise of audit committee, as well as the audit committee meeting has no effect on earnings management by increasing production costs and minimizing cashflow from operations.Key words: Accrual earnings management, Mechanism of audit committee, Real earningsmanagement.
CHARACTERISTICS OF THE BOARD OF COMMISSIONERS, COMMITTEES AND DISCLOSURE OF COMPANY RISK Falendro, Andre; Faisal, Faisal; Ghozali, Imam
Jurnal Reviu Akuntansi dan Keuangan Vol 8, No 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (134.906 KB) | DOI: 10.22219/jrak.v8i2.31

Abstract

This study examines the influences of board of commissioneer and committee characteristics on the extent of enterprise risk management disclosure. The sample consists of  168 non-financial companies listed on Indonesia Stock Exchange for period of 2014-2016. A risk disclosure index is used to measure the extent of such disclosure. The results show that the presence risk management committee has a significant effect on the extent of risk disclosure. However, other board and committee characteristics doesn’t have significant influence on risk disclosure. The result of this suggests that corporate governance mechanisms, specifically board and audit committee have not fully explained their role in enhancing transparency, especially in communicating corporate risks.  
PENGARUH TEKANAN KEUANGAN TERHADAP PENGHINDARAN PAJAK Suprapti, Eny
Jurnal Reviu Akuntansi dan Keuangan Vol 7, No 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (406.871 KB) | DOI: 10.22219/jrak.v7i2.15

Abstract

This study examines the effect of Growth, ROA, Leverage, Cashflow nagatif and size on taxavoidance. The testing was held 82 samples. The data obtained from the company’s annualreport website Indonesian Stock Exchange during the period 2016 and analyzed using MultipleRegresion. The research finding show that ROA negatively affect of tax evaoidance. Other findings indicate leverage positive effect on tax evoidance. ROA is a financial pressure for the company when profitability performance becomes the target that must be achieved and the researchresults show the negative direction, it can be stated that the sample company is not in a state offinancial pressure because the average ROA is lower than the interest rate on deposit. Meanwhile, leverage shows a positive influence on tax evasion. This proves that the sample companies aggressively increased the use of external funding so as to increase tax avoidance.Key words: financial pressure, tax evoidance, triangle fraud theory
PENGARUH INTELLECTUAL CAPITAL PERFORMANCE TERHADAP INTENSITAS PELAPORAN MODAL INTELEKTUAL Harisnawati, Riska; Ulum, Ihyaul; Syam, Dhaniel
Jurnal Reviu Akuntansi dan Keuangan Vol 7, No 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (931.14 KB) | DOI: 10.22219/jrak.v7i1.08

Abstract

A b s tr a c tThe annual report as one of disclosure information made by a company. Purpose of this study toanalyze the effect of intellectual capital reporting performance to the intensity of intellectualcapital. Sample of this study are that the Islamic banking registered at Bank Indonesia inperiod 2011 to 2015. Samples were selected using purposive sampling method and obtained 24Islamic banking which is 9 for Islamic Banks and 15 for Islamic business unit. The analysis toolused is WarpPLS 3.0 with assessing inner and outer models prior models to test data analysisis feasible or not. Results of this study indicate that intellectual capital performance significantpositive effect on the intensity of intellectual capital reporting.Keywords: Intellectual Capital Performance, Intellectual Capital

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