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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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PENGARUH INTELLECTUAL CAPITAL PADA NILAI PERUSAHAAN PERBANKAN Novia Awaliyah; Retna Safriliana
Jurnal Reviu Akuntansi dan Keuangan Vol. 6 No. 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

The role of intellectual capital in knowledge-based business is increasingly required. Intellectual capital is belived to contribute to the improvement of frim value. The purpose of this studywas to test empirically the effect of intellectual capital on firm value. Intellectual capital iscalculated by value added intellectual coefficient (VAIC™) and firm value measured by the PriceTo Book Value (PBV) and Earning Per Share (EPS). The population in this study are bankingcompanies listed in Indonesia Stock Exchange during 2011-2015. The number of samples are 24firm that are selected using pourposive sampling method. This study uses observational datafor five periods, so the number of final samples are 120. The data were analyzed using simplelinear regression. The analysis first regression showed that the constants of -0,222 and a significance value of 0.000 which is smaller than á (0.05). This suggests that the positive effect ofintellectual capital on Price Book Value (PBV). And The analysis second regression showed thatthe constants of 0,993 and a significance value of 0.000 which is smaller than á (0.05). Thissuggests that the positive effect of intellectual capital on Earning Per Share (EPS).Ke ywords: Intellectual Capital, Firm Value, value added intellectual coefficient (VAIC™),Price Book Value (PBV), Earning Per Share (EPS).

PENGARUH CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI Uun Sunarsih; Ade Refany Oktavia
Jurnal Reviu Akuntansi dan Keuangan Vol. 6 No. 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

This study aims to examine the effect of corporate governance on tax avoidance. This research isconducted on mining companies listed in BEI period 2012-2015. The method used purposivesampling and obtained 10 companies. The data used is secondary data can be downloadedwww.idx.co.id. The results of this study conclude ROA does not affect tax avoidance, because thecompany tries to obtain high profit as an indicator of company performance. Institutional ownership has no effect, it may not be able to supervise any management decision. Managerialownership is influential, it is possible that managerial ownership can increase optimal supervision. The board of independent commissioners is influential, indicating the greater the composition of the commissioner the better the performance. Audit committee is influential, indicatingthe number of audit committees able to improve supervision on management. Audit qualityinfluences indicates that the audit services used can reduce tax avoidance measures.Keywords: Return On Asset, Corporate Governance Mechanism, Tax Avoidance

PENGARUH TAX AVOIDANCE TERHADAP NILAI PERUSAHAAN Gina Harventy
Jurnal Reviu Akuntansi dan Keuangan Vol. 6 No. 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

The purpose of this study is to examine the relation between tax avoidance and the firm value.Tax avoidance is convinced as wealth transfer from the government to companies which hasobligation to enhance firm value. This study uses annual Cash ETR as a proxy for tax avoidanceand Tobin’s Q as a proxy for firm value. The sample of this research is manufacture companieslisted in Indonesia Stock Exchange for the period 2013 to 2015. Using purposive samplingtechnique, we find 35 firms with 105 observations. The statistical methods used in this researchis Linear Regressions Analysis. The empirical results showed that the tax avoidance effect onfirm value.Keywords:Firm Value, Manufacturing Firm, Tax Avoidance

PENGARUH INTELLECTUAL CAPITAL PERFORMANCE TERHADAP INTENSITAS PELAPORAN MODAL INTELEKTUAL Riska Harisnawati; Ihyaul Ulum; Dhaniel Syam
Jurnal Reviu Akuntansi dan Keuangan Vol. 7 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

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

Efektifitas Peran BPKP dalam Pembinaan dan Pengawasan Implementasi Sistem Informasi Manajemen Daerah (SIMDA) Arif Fajar Wibisono
Jurnal Reviu Akuntansi dan Keuangan Vol. 7 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

The purpose of this paper is to analyze the effectiveness of Indonesia’s government internalauditor Badan Pengawasan Keuangan Pembangunan (BPKP) role on supervison dan controllingon implementation aplication Sistem Informasi Manajemen Daerah (SIMDA). This research isa qualitative research by using descriptive analysis and interview with senior auditor in BPKPYogyakarta, he is a coordinator ini goverment accounting region. This result are minimum human resources, the low government budget, and employee are difficult to changing to the newworking method made be the problems in efektiveness of supervison and controling implementation SIMDA. The limitation on this research is only the one kind of supervison and controllingon SIMDA aplication. The future research must be another prosedures supervision and controlling in BPK and more object research.Key words: BPKP, Efektiveness, SIMDA

PENGARUH STRATEGI BISNIS PERUSAHAAN DAN KOMPETISI PASAR EKUITAS TERHADAP RISIKO CRASH HARGA SAHAM DENGAN OVERVALUED EQUITIES SEBAGAI VARIABEL MEDIASI Fidya Gumilang Arianwuri; Sutrisno T; Yeney Widya Prihatiningtyas
Jurnal Reviu Akuntansi dan Keuangan Vol. 7 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Business Strategy, Equity Market Competition, Overvalued Equities, and Stock Price CrashRisk. The purpose of this research is to examine the influence of prospector business strategyand defender business strategy, equity market competition, and indirect effect of prospectorbusiness strategy on stock price crash risk through ovevalued equities. The sample of thisresearch are 192 companies that are divided into 96 prospector business strategy and 96 defender business strategy during 2010-2016. This study uses a secondary data from financialreport, number of investor, and stock price information. Which is obtained from the officialwebsite of IDX, KSEI and yahoo finance. The results of this study indicate that the prospectorbusiness strategy effect on the stock price crash risk, while the defender business strategy doesnot affect on stock price crash risk. The equity market competition is proven to reduce the stockprice crash risk. The existence of a prospector business strategy will tend to overvalued equitieswhich in turn, increase stock price crash risk.Ke ywords: defender business strategy, equity market competition, overvalued equities, prospector business strategy, stock price crash risk

VALUE BASED AND MARKET BASED AS PREDICTORS OF STOCK PRICES IN LQ45 COMPANY Arna Suryani
Jurnal Reviu Akuntansi dan Keuangan Vol. 7 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

This study aims to obtain empirical evidence whether value added and market value is predictorof stock prices. The value based concepts is measured by economic value added and marketbased concepts measured by market value added. The object of study is index LQ45 companieslisted in Indonesian Stock Exchange period 2012-2016. The selection of samples based on purposive sampling with certain criteria and selected as many as 18 companies index LQ45. The dataused in this research is secondary data using quantitative approach. Further testing will bedone by classical assumptions against the data collected using regression analysis and testhypothesis F and t.The results of this study prove empirically that together Economic Value Added and MarketValue Added is positive and significant predictor of the company’s stock price because the significant is 0.000 smaller than 0.05. Partially significant level of 0.05 EVA has a negative effectof 0.14 on stock prices, it can be concluded that the EVA is a predictor variable has a negativeeffect that is not significant to stock prices at index LQ45. Significant level of MVA that is equalto 0.000 smaller than the significant level of 0.05. MVA positive influence of 0.599 to stock price.It can be concluded that the partial variable MVA positive effect is a significant predictorvariable to stock prices at index LQ45.Keyword:economic value added, market value added, financial performance, stock price

ANALISIS PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PERBANKAN SYARIAH INDONESIA BERDASARKAN ISLAMIC SOCIAL REPORTING INDEX Desy Retma Sawitri; Ahmad Juanda; Ahmad Waluya Jati
Jurnal Reviu Akuntansi dan Keuangan Vol. 7 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

The purpose of this research is to evaluate the data shown by Corporate Social Responsibility atshareea banks in Indonesia, which analyzed by ISR index. This research used a sampling method.The samples which are used for the purpose of this research are the purposive sampling takenfrom shareea banks at Indonesia which already registered on 2015 and 2016. The result of thisresearch showed that Indonesia Muamalat Bank scored the highest at CSR at 86% and disclosed consistently, while Victoria Bank of Indonesia scored the lowest at 54%. The data alsoshowed that there were four shareea banks which ranked as very informative, they were: Indonesia Muamalat Bank, Shareea Bank of Indonesia Nation, Mandiri Shareea Bank, and CentralAsia Bank. There were also five shareea banks which simply ranked informative, they were:Mega Shareea Bank, Shareea Bank of Indonesia Citizen, Bukopin Shareea Bank, Shareea Bankof Banten of West Java and Panin Shareea Bank. Last, there were two banks which are evaluated as less informative namely Shareea Bank of Maybank Indonesia and Victoria ShareeaBank.Keywords: Corporate Social Responsibility, ISR index, Shareea Banks

MEMAKNAI SIKAP INTEGRITAS AKUNTAN PUBLIK DI KAP “CEMERLANG” SURABAYA (STUDI FENOMENOLOGI) Ratna Anggraini Aripratiwi; Unti Ludigdo; M. Achsin
Jurnal Reviu Akuntansi dan Keuangan Vol. 7 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

This study aims to explore the deep meaning of integrity attitudes experienced, felt, and run bypublic accountants in one of the famous KAP in Surabaya, KAP “Cemerlang”.Revealing theattitude of the integrity of public accountants because of the many public accountants are stilldragged into fraud and violations, resulting in unethical decisions. Every public accountant hasa different perspective in determining and exercising an attitude of integrity, whether to defendor even take it off for a particular purpose. And in the end bring up a variety of diverse meaningsof pure integrity and pragmatic integrity.Keywords: Integrity, phenomenology, public accountant.

TANGGUNG JAWAB SOSIAL PERUSAHAAN: AKTUALISASI AJARAN JAUDATUL ADA (PENYELESAIAN YANG BAIK) DALAM BISNIS (STUDI KASUS BSM) Rimi Gusliana Mais; Eko Ganis; Aulia Fuad Rahman; Aji Dedi Mulawarman
Jurnal Reviu Akuntansi dan Keuangan Vol. 7 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

As a form of accountability for its economic activities, every company in the world must performCSR activities, including companies in Indonesia. Unfortunately, the values contained in current CSR reporting contain only secular activities, whereas Indonesia is a country with 200million Muslims who are entitled to use Islamic religious values in their lives that are includedin economic activities, including CSR. This study aims to find the appropriate Islamic valuesand can be applied in CSR activities. This study finds value in Islam that can be a referencecompany, in terms of this research is syariah bank, for CSR activities, namely the value ofJaudatul Ada (good settlement).Keywords: CSR, Islam, economy, Jaudatul ‘Ada

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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