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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: 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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PENGARUH MEKANISME KOMITE AUDIT TERHADAP MANAJEMEN LABA: STUDI EMPIRIS PADA PERUSAHAAN YANG MELAKUKAN MANAJEMEN LABA UNTUK MENGHINDARI KERUGIAN Eva Vajriyanti; Imam Subekti; Abdul Ghofar
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.
FAKTOR-FAKTOR YANG MEMPENGARUHI KECURANGAN LAPORAN KEUANGAN DENGAN ANALISIS FRAUD TRIANGLE Nurul Hafizah; Novita Weningtyas Respati; Chairina Chairina
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 (936.031 KB) | DOI: 10.22219/jrak.v6i1.5077

Abstract

This research aims to examine, analyze, and obtain evidence the influences factors in fraudtriangle to financial statement fraud on Manufacturing Companies that Listed on IndonesiaStock Exchange. This research’s population are Manufacturing Companies that Listed on Indonesia Stock Exchange Period 2011-2015. In this research using purposive sampling method todetermine the samples. Total sample of this research are 57 companies. This research useslogistic regression analysis to examine the effects of various independent variables on financialstatement fraud. The independent variables in this research are factors in fraud triangle. Theresult of this research indicated that financial stability influences the financial statementfraud. However, other variabel like external pressure, personal financial need, financial targets,nature of the industry, effective monitoring, and rationalization were not influence on financialstatement fraud.Keywords: Financial statement fraud, fraud triangle, pressure, opportunity, rationalization
PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP LUAS PENGUNGKAPAN MODAL INTELEKTUAL: STUDI PADA PERUSAHAAN SEKTOR PERBANKAN Afifah Novita Hardiani; Ihyaul Ulum; Siti Zubaidah
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 (325.26 KB) | DOI: 10.22219/jrak.v6i1.5078

Abstract

The aim of this research is to examine the affect of corporate governance mechanism on disclosure of intellectual capital on the banking sector companies. 27 companies were taken as sampleson this research. The objective of this research is to prove the affect of corporate governancemechanism on disclosure of intellectual capital on the banking sector companies. The analyticalmethods used in this research are Partial Least Square (PLS) and test directly (direct effect).Results indicated that the variable of corporate governance was positively affect the disclosureof intellectual capital on the banking sector companies which means all information in companies were disclosed.Keywords: mekanisme corporate governance, intellectual capital disclosure
DETERMINAN EFEKTIVITAS PENERAPAN SISTEM AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (SAKIP) Ismi Febiani; Gugus Irianto; Lilik Purwanti
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 (881.211 KB) | DOI: 10.22219/jrak.v6i1.5079

Abstract

The purpose of this study is done to determine the level of work units, central governmentsupport, guidance SAKIP evaluation of implementation, and quality and quantity of humanresources of the effectiveness of the implementation of SAKIP. This research is quantitativeresearch, collected by survey through questionnaires. The sample consisted of employees amountedby 110 respondents. This study sampling technique using non-probability sampling with saturated samples (sampling census). The results showed that the working unit commitment andthe quality and quantity of human resources affect the effectiveness of SAKIP, while the centralgovernment support and evaluation guidelines on the implementation SAKIP have no influenceon the effectiveness of SAKIP.Ke ywords: Effectiveness SAKIP Implementation, Government Agencies Performance Accountability System, Employees
PENGARUH KINERJA KEUANGAN TERHADAP RATE OF RETURN (ROR) PADA PERUSAHAAN PEMENANG AWARD TAHUN 2013-2015 Apriyanti Apriyanti; Muhammad Agus Sudrajat
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 (781.819 KB) | DOI: 10.22219/jrak.v6i1.5080

Abstract

This study aims to test empirically the financial performance measured through Return OnAssets (ROA), Return on Investment (ROI), Earning Per Share (EPS), Return On Equity (ROE),Operating Cash Flow (OCF), Net Profit Margin (NPM) and Economic Value Added (EVA) partially and simultaneously affect the Rate of Return (ROR). The population in this study are allaward winning companies namely Annual Report Award (ARA), Indonesian CSR Award (ICA),Indonesia Sustainability Reporting Awards (ISRA) year 2013-2015. The sampling techniqueused is purposive sampling, after passing through the screening process obtained 38 samples ofthe Company. The analize technique used is linear regression. The results showed that ROA hadsignificant negative effect; ROI, EPS, ROE, NPM have a significant positive effect; OCF has nosignificant negative effect; EVA doesn’t show any significant positive effect on ROR. Simultaneously ROA, ROI, EPS, ROE, OCF, NPM, EVA have significant positive effect to ROR.Keywords: EPS, EVA,NPM, OCF, ROR.
PENGARUH PERTUMBUHAN PERUSAHAAN, KONDISI KEUANGAN PERUSAHAAN, DAN OPINI AUDIT TAHUN SEBELUMNYA TERHADAP OPINI AUDIT GOING CONCERN Danang Anugrah Putra; Ach. Syaiful Hidayat Anwar; Thoufan Nur
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 (310.655 KB) | DOI: 10.22219/jrak.v6i1.5081

Abstract

This research is aimed to examine the effect of the company’s growth, financial condition and theprior year audit opinion on going concern audit opinion in mining companies listed on IndonesiaStock Exchange (IDX). This research is associativeresearch that the population of this researchis mining companies listed on Indonesia Stock Exchange (IDX) during period 2011-2015. Thesample is determined by purposive sampling method and the technique of data analysis islogistic regression. The results of this research are company’s growth and the prior year auditopinion has no effect on going concern audit opinion. On the other hand, financial condition haseffect on going concern audit opinion.Keywords:Audit Opinion, Financial Condition, Going Concern, The Company’s Growth
ANALISIS PENGARUH PENERAPAN GREEN ACCOUNTING TERHADAP PROFITABILITAS PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Eka Sulistiawati; Novita Dirgantari
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 (421.526 KB) | DOI: 10.22219/jrak.v6i1.5082

Abstract

The research was qualitative research aimed to find out the effect of green accounting application toward profitability. The independent variables in this research were environmental performance and environmental disclosure, while the dependent variable was profitability. The research objects were the mining companies registered in Indonesia Stock Exchange within 2013-2015 period. This research used 54 samples. The sampling technique was purposive sampling,while the data analysis techniques were descriptive statistic, classic assumption test, multipleregression analysis, and hypothesis test with significance level (á) of 0,05. The research resultshowed that the environmental performance did not positively affect profitability with the significance value of 0,129 > 0,05 and the environmental disclosure did not positively affect profitability with the significance value of 0,715 > 0,05.Ke ywords: environmental disclosure, green accounting, environmental performance, profitability.
PENGARUH FINANCIAL DISTRESS, PERTUMBUHAN PERUSAHAAN, RENTABILITAS, UKURAN KAP, DAN UKURAN PERUSAHAAN TERHADAP PERGANTIAN AUDITOR Sri Maryani; Novita Weningtyas Respati; Lili Safrida
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 (848.191 KB) | DOI: 10.22219/jrak.v6i2.04

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh financial distress,pertumbuhan perusahaan,rentabilitas, ukuran KAP dan ukuran perusahaan terhadappergantian auditor. Penelitian ini merupakan penelitian kuantitatif. Jenis data yang digunakanialah data kuantitatif dan sumber data yang digunakan adalah sumber data sekunder. Penelitianini dilakukan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun2008-2015 dengan jumlah pengamatan sebanyak 52 sampel penelitian yang diperoleh denganmetode purposive sampling. Pengumpulan data dalam penelitian ini menggunakan metodedokumentasi. Teknik analisis data dengan menggunakan analisis regresi logistik. Hasilpenelitian ini menunjukkan bahwa variabel financial distress, pertumbuhan perusahaan danukuran perusahaan tidak berpengaruh terhadap pergantian auditor.Sedangkan variabelrentabilitas ukuran KAP berpengaruh terhadap pergantian auditor.Kata Kunci : Pergantian Auditor, Financial Distress, Pertumbuhan Perusahaan, Rentabilitas,Ukuran Kantor Akuntan Publik, dan Ukuran Perusahaan
PENGARUH GENDER, INTELLIGENT QUOTIENT (IQ), EMOTIONAL QUOTIENT (EQ) DAN SPIRITUAL QUOTIENT (SQ) TERHADAP PERTIMBANGAN PEMBERIAN OPINI AUDITOR Maylani Suprihatin; Endang Dwi Wahyuni; Eris Tri Kurniawati
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 (417.142 KB) | DOI: 10.22219/jrak.v6i2.01

Abstract

The purpose of this study is to examine the effect of gender, intelligent quotient, emotionalquotient and spiritual quotient on the judgment of the auditor’s opinion. Therefore, researcheruses a quantitative methods with SPSS as an analytical tool in this study. The results showthat men and women do not have a significant difference based on psychological aspects that saywomen have a tendency to be more efficient and more thorough in decision making. On the otherhand, The higher of intellectual and emotional intelligence then giving the auditor’s opinion willalso increase well. Another finding is the higher of spiritual intelligence the more he can survivein the face of difficulties during performing his duties so that it will affect the conclusions of theexamination set forth in the opinion of auditorsKe y wo rds: Auditors Opinion, Emotional Quotient, Gender, Intellegent Quotient, SpiritualQuotient.
PENGARUH GOOD CORPORATE GOVERNANCE, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP INTEGRITAS LAPORAN KEUANGAN Rimi Gusliana Mais; Fadlan Nuari
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

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