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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: 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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KETEPATAN MODEL ALTMAN, SPRINGATE, ZMIJEWSKI, DAN GROVER DALAM MEMPREDIKSI FINANCIAL DISTRESS Edi Edi; May Tania
Jurnal Reviu Akuntansi dan Keuangan Vol. 8 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

This study aims to identify and analyze the accuracy models of financial distress between the model results of Altman, Springate, Zmijewski, and Grover. The model used by investors, creditors and the company itself who will invest in the company and evaluate the financial performance. Samples from this study are 1.321 firm-year, collected from Indonesia Stock Exchange for the period 2012-2016 and were selected using purposive sampling method. The data used in this study are financial reports of each company. The data obtained were tested with logistic regression. This study shows that the model of Altman, Springate, Zmijewski, and Grover has a significant impact and can be used for predicting the condition of financial distress. However, the Springate model is the most appropriate model for predicting the condition of financial distress because it has the highest level of coefficient determination compared to other models.

PENGARUH MASA PERIKATAN AUDIT, ROTASI AUDIT DAN UKURAN KANTOR AKUNTAN PUBLIK TERHADAP KUALITAS AUDIT Rahmita Dwinesia Paputungan; David Kaluge
Jurnal Reviu Akuntansi dan Keuangan Vol. 8 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

The aim of this study is to examine empirically the affect of audit tenure, audit rotation and public accounting firm size towards audit quality. Audit quality is proxied by using a going concern opinion which is an auditor’s opinion that explain a going concern of their client’s entity in where they do the audit. This study use purposive sampling to determine samples from manufacturing firms listed in Indonesia Stock Exchange for the year 2010–2016, focus study from 2011-2016, with total observations 105 samples from 143 populations. Data analysis techniques that used is in the form of a logistic regression analysis. The result of this study shows that audit tenure and audit rotation has no significant affect towards audit quality meanwhile public accounting firm size significantly affect the audit quality with negative direction.

COMPETENCY OF HUMAN RESOURCES AND LOVE OF MONEY ATTITUDE IN MANAGEMENT OF FINANCIAL SMALL-MEDIUM MICRO BUSINESS Komang Adi Kurniawan Saputra; L.G.P. Sri Ekajayanti; Putu Budi Anggiriawan
Jurnal Reviu Akuntansi dan Keuangan Vol. 8 No. 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

This research explores the relationship between human resource competence and love of money attitude toward financial management of small and medium enterprises based on economic entity concept with moderated by knowledge management. This study proves that with the integration of several disciplines can help SMEs in managing their business, both from human resource management and accounting and financial management. This study uses a sample of 100 MSMEs engaged in the trade sector in Gianyar regency. Using MRA (Moderated Regression Analysis) method. The results of this study are the competence of human resources and attitudes of love of money affect the financial management based on economic entity concept. Further knowledge management is able to moderate the relationship between competence of human resources and attitude of love of money to financial management based on economic entity concept.

USE OF FINANCIAL RATIOS AND GOOD CORPORATE GOVERNANCE TO PREDICT FINANCIAL DISTRESS Endriz Devianti Fahlevi; Hasan Mukhibad
Jurnal Reviu Akuntansi dan Keuangan Vol. 8 No. 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Penelitian ini bertujuan untuk menganalisis pengaruh rasio keuangan dan penerapan good corporate governance untuk memprediksi financial distress. Populasi penelitian ini adalah koperasi simpan pinjam yang terdaftar di Dinas Koperasi Kabupaten Semarang pada tahun 2014 – 2016 yaitu 42 koperasi. Pemilihan sampel menggunakan metode purposive sampling dengan kriteria tertentu sehingga diperoleh 26 koperasi (78 unit analisis selama tiga tahun penelitian). Teknik analisis data menggunakan analisis regresi logistik yang diolah dengan SPSS 20. Hasil dari penelitian ini menunjukkan bahwa likuiditas tidak berpengaruh terhadap financial distress, profitabilitas tidak berpengaruh terhadap financial distress, dan leverage tidak berpengaruh terhadap financial distress. Peran anggota tidak berpengaruh terhadap financial distress dan kehadiran pengurus dalam RAT tidak berpengaruh terhadap financial distress, sedangkan kehadiran pengawas dalam RAT berpengaruh negatif signifikan terhadap financial distress. Hasil penelitian ini dapat disimpulkan bahwa prediksi financial distress dapat dipengaruhi oleh kehadiran pengawas dalam RAT dalam koperasi.

DISCLOSURE OF IRS POST SEGMENT CONVERGENCE Dian Surya Ayu Fatmawati; Bambang Subroto; Aulia Fuad Rahman
Jurnal Reviu Akuntansi dan Keuangan Vol. 8 No. 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

The purpose of this study is to examine what extent of disclosure segmental reporting after IFRS convergence in Indonesia. The great value of this study is highlighted by the effort to empirically investigate the beginning impact of segmental disclosure standard to segment number. Descriptive analysis was used to describe changes of Line Of Business (LOB) segment, geographical segment, level of specificity number. The study consist of 32 Multinational company that listing in Indonesian Stock Exchange (ISE) at 2012-2017. Thus result show that number and types of segments reported decrease 4% for LOB and 2% for geographic segment and using more disaggregated at geographic level. Those findings about changing can help to lead an insight of segmental disclosure implementation in the future.

DIFFERENCES IN REQUIREMENTS AND CONSENSUS REQUIREMENTS ON TAX OBJECTIVES Shaffera Kumalasari; Bambang Subroto; Noval Adib
Jurnal Reviu Akuntansi dan Keuangan Vol. 8 No. 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

AbstrakBerdasarkan Laporan Kinerja Direktorat Jenderat Pajak tahun 2013-2016, rasio kepatuhan pajak hanya berkisar 56,21%-63.15%. Penelitian ini bertujuan untuk menguji alasan apa yang menyebabkan wajib pajak memiliki niat penggelapan pajak dengan menggunakan kondisi kebutuhan dan konsensus. Penelitian ini menggunakan metode penelitian eksperimen dengan laboratorium eksperimen. Desain eksperimen menggunakan desain faktorial 2x2, yang berarti 2 (dua) variabel dengan 2 (dua) level yang berarti ada 4 (empat) kondisi atau 4 (empat) kelompok dalam penelitian. Penelitian ini menggunakan mahasiswa Pascasarjana Fakultas Ekonomi dan Bisnis jurusan Magister Akuntansi, Magister Manajemen, dan Magister Ilmu Ekonomi di Universitas Brawijaya sebagai partisipan. Teknik analisis data yang digunakan pada penelitian ini adalah two ways anova menggunakan aplikasi IBM SPSS Versi 23. Hasil penelitian membuktikan bahwa ada perbedaan pada kondisi kebutuhan tinggi dan kebutuhan rendah dan ada perbedaan pada kondisi konsensus tinggi dan konsensus rendah. Niat penggelapan pajak tertinggi pada kondisi kebutuhan tinggi dan konsensus tinggi, sebaliknya niat penggelapan pajak terendah pada kondisi kebutuhan rendah dan konsensus rendah. Penelitian ini berkonttribusi pada teori atribusi, motivasi, dan teori asosiasi diferensial.Kata kunci : kebutuhan, konsensus, niat penggelapan pajak

DO EARNINGS MANAGEMENT ABLE TO REDUCE STICKINESS COST LEVELS? Rani Media Martania; Nurafni Eltivia; Mohamad Arief Setiawan
Jurnal Reviu Akuntansi dan Keuangan Vol. 8 No. 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

The purpose of this research is to determine the occurence of stickiness cost in SG&A (Selling, General and Administration) cost and to see whether the stickiness cost degree can be derive through earning management. Multiple linear regression using regression model from Anderson et al. and Farzaneh et al. are carried out to analyze the data. The results of this research show that SG&A cost is sticky, because it increased by 0.908% at 1% increase in sales but decreased by 0.016% at 1% decrease in sales. It happens because the manager retain the unutilized resources when facing a decline in sales. Furthemore, the results of this research find that earning management can derive the degree of stickiness cost, even cause anti-sticky in SG&A cost. It happens because the manager who has an incentive to avoid reporting loses and earning decreases, try to reduce cost when sales decline by earning management.

CHARACTERISTICS OF THE BOARD OF COMMISSIONERS, COMMITTEES AND DISCLOSURE OF COMPANY RISK Andre Falendro; Faisal Faisal; Imam Ghozali
Jurnal Reviu Akuntansi dan Keuangan Vol. 8 No. 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

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.

FACTORS THAT AFFECT TAXPAYER COMPLIANCE IN KPP PRATAMA GAMBIR 4 2018 Fhatur Akbar; Muhammad Nuryatno
Jurnal Reviu Akuntansi dan Keuangan Vol. 8 No. 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Tax is one of the main resources in the implementation of activities such as taxes that are taxed will be difficult to do from the tax sector. This study aims to find out and know the duties of taxes, taxes required, taxes, and tax avoidance on taxes. This data uses primary data as data obtained from data used in the Gambir Empat Primary KPP environment. The sample used was 125 respondents registered at the KPP Pratama Jakarta Gambir Empat. Data collection using purposive sampling method and analyzed using the SPSS version 24 application.The results of this study show the results in general and the variables of of positive taxpayers. Therefore, all the hypotheses in this study can be accepted.

ACCOUNTING INFORMATION, NON-ACCOUNTING INFORMATION AND LENDING DECISION Mariana Mariana; Syukriy Abdullah; Nadirsyah Nadirsyah
Jurnal Reviu Akuntansi dan Keuangan Vol. 8 No. 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

This study aims to examine the effect of accounting information and non-accounting information on lending decisions on banking institutions in Pidie Jaya Regency, which amounted to 6 (six) banks for the period January 2014-February 2015. The data analyzed were debtor data using multiple linear regression. The results show that return on net worth, debt to equity ratio, and non-accounting information have a significant effect, while fixed assets turn over does not affect the lending decision in Pidie Jaya Regency.

Page 27 of 49 | Total Record : 484

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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