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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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DIVERSITY OF THE EXECUTIVE BOARD, INVESTMENT DECISIONS, AND FIRM VALUE: IS GENDER IMPORTANT IN INDONESIA? Indah Yuliana; Kholilah Kholilah
Jurnal Reviu Akuntansi dan Keuangan Vol. 9 No. 3: Jurnal Reviu Akuntansi Dan Keuangan
Publisher : Universitas Muhammadiyah Malang

The purposes of this research are to determine the effect of executive board gender diversity on firm value. Gender diversity shows that companies do not discriminate while evaluating employee performance. This diversity affects the fair competition conducted by employees to show the best performance so they can occupy the highest positions in the company. Gender diversity has the impact of a difference in the level of optimism, confidence, and risk preferences. The feminine nature of women influences the quality of investment decision making, which has an impact on increasing company value. The signalling theory is used to describe the stakeholders perceived on investment decision making by female CEOs. Research using PLS in LQ45 registered companies in Indonesian Stock Exchange for the years 2014-2017. The results showed that investment decisions affect the value of the firm. Besides, the composition of the female CEO can moderate the relationship between investment decisions and firm value. The results of the research have implications for the support of increasing gender diversity in companies because the patriarchal culture adopted in Indonesia causes male domination in decision making both in the family, community or the working environment.

INTELLECTUAL CAPITAL FRAMEWORK PERGURUAN TINGGI DI INDONESIA BERDASARKAN INSTRUMEN AKREDITASI PROGRAM STUDI (IAPS) 4.0 Ihyaul Ulum
Jurnal Reviu Akuntansi dan Keuangan Vol. 9 No. 3: Jurnal Reviu Akuntansi Dan Keuangan
Publisher : Universitas Muhammadiyah Malang

This study aims to construct the intellectual capital framework (ICF) of universities in Indonesia based on the Study Program Accreditation Instrument (IAPS) 4.0. Using an exploratory approach, this research was conducted through a focus group discussion (FGD). The FGD was conducted with researchers in the field of intellectual capital (IC) and a number of assessors of the National Accreditation Board for Higher Education (BAN PT) who understood the process of changing from 7 standards to 9 criteria (IAPS 4.0). This study resulted in a university ICF consisting of 60 items: 30 items of human capital components, 18 items of structural capital components, and 12 items of relational capital components. In addition, this study also suggests the use of six ways of numerical coding system in conducting content analysis of this framework.

THE IMPLEMENTATION OF GOOD CORPORATE GOVERNANCE AND EFFORTS TO PREVENT FRAUD IN BANKING COMPANIES Nur Endah; Tarjo Tarjo; Siti Musyarofah
Jurnal Reviu Akuntansi dan Keuangan Vol. 10 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

To realize good corporate governance, the principles of transparency, accountability, responsibility, independence, and fairness must be implemented to the fullest. The purpose of this study is to determine how the implementation of Good Corporate Governance and efforts to prevent fraud in banking companies. The research method used is a qualitative method. The data sources are primary and secondary data. The data is collected by interview, observation, and documentation. Whereas the data analysis technique is done by data reduction, data presentation, and drawing conclusions. The results of the study show that the application of GCG at PT. BPR X can be said to be done according to the rules, but it is not yet optimal, it can be seen from several problems that exist in the company. The maximum implementation of GCG is expected to prevent fraud in banking companies.

WHISTLEBLOWING INTENTION IN ORGANIZATIONAL JUSTICE & ETHICAL CLIMATE: AN EXPERIMENTAL STUDY Jonathan Wiyarta Setiawan; Intiyas Utami; David Adechandra Ashedica Pesudo
Jurnal Reviu Akuntansi dan Keuangan Vol. 10 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Recenty, whistleblowing has become an important subject for organizations because it enables individuals to disclose any regulation’s irregularities and frauds in their organization and report those irregularities and frauds to their superior. Whistleblowing can be supported many factors, among them are organizational justice and ethical climate. Organizational justice consists of distributive justice, procedural justice and interactional justice, while ethical climate consists of egoism, benevolence and principle of ethical climate. This research was conducted to examine employees’ tendencies to show their whistleblowing intentions when faced with organizational justice and ethical climate. Laboratory study was used as the type of this research that was administered at one of private universities in Yogyakarta and this research used 115 bachelor students majoring in accounting as the subjects of this research and generated 63 usable data. This research used 3x3 between subjects experiment as the design of the research and manipulated organizational justice and ethical climate. The results show that subjects who experienced distributive justice and benevolence of ethical climate had higher employees’ tendencies to show whistleblowing intentions than subjects who experienced procedural justice and interactional justice and ethical climate of egoism and ethical climate of benevolence .

HOW BANKING STOCK PRICES RESPOND TO GROSS DOMESTIC PRODUCT, EXCHANGE RATES AND INFLATION: EMPIRICAL STUDIES OF INDONESIA AND HONG KONG Idah Zuhroh
Jurnal Reviu Akuntansi dan Keuangan Vol. 10 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

The study aims to analyze how banking stock prices response to GDP, inflation and exchange rate in the Indonesia Stock Exchange (IDX) and Hong Kong Stock Exchange (HKEX). For this purpose a panel data of of seven listed bank’s company in each country for the 2016Q1-2018Q4 period is used for empirical analysis. The model analysis using static and dynamic panel regression. Static regression used are Fixed Effect, Random Effect or Common Effect by Chow test while dynamic regression used Generalized Method of Moments (GMM). The results revealed that stock prices respond positively to GDP and negatively to exchange rates on both exchanges. Furthermore, inflation was responded positively by stock prices on IDX, meanwhile inflation was responded negatively at HKEX. The differences in the values of the regression coefficients on two exchanges represented that the IDX is less responsive to the exchange rate and inflation variables than HKEX. Contrary, GDP was found more sensitive in Indonesian compared to Hongkong. Dynamic regression is proved that HKEX is more efficient than IDX. Investors in IDX are still responding to the prices of the previous period, while investors at HKEX responded immediately to macroeconomic variable information without considering stock prices in the previous period.

THE MODERATING ROLE OF INTELLECTUAL CAPITAL ON THE RELATIONSHIP BETWEEN NON PROFIT SHARING FINANCING, PROFIT SHARING FINANCING AND CREDIT RISK TO FINANCIAL PERFORMANCE OF ISLAMIC BANK Binar Arum Nurmawati; Aulia Fuad Rahman; Zaki Zaki Baridwan
Jurnal Reviu Akuntansi dan Keuangan Vol. 10 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

The purpose of this study is to provide empirical evidence of the effect of non profit sharing finance, profit sharing finance and credit risk on financial performance with the integration of intellectual capital as a moderating variable. The population is all Islamic banking registered in OJK for the period 2015-2018 with a total of 192 observations. These are analyzed using hierarchical regression techniques, multiple linear regression tests and moderated regression analysis (MRA) tests, with e-views 9 software. The results show that non profit sharing financing, profit sharing financing and intellectual capital have a positive and significant effect to financial performance on Islamic banking. While credit risk has a significant negative effect to financial performance of Islamic banking. Furthermore showed that intellectual capital significantly moderates the relationship of non profit sharing finance and profit sharing finance to financial performance Islamic banks. However intellectual capital can’t be moderates the relationship of credit risk and financial performance.

HERDING BEHAVIOUR AROUND FED FUND RATE ANNOUNCEMENTS IN SOUTHEAST ASIA Ike Arisanti
Jurnal Reviu Akuntansi dan Keuangan Vol. 10 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

This study aims to detect herding behavior in the Southeast Asian capital market after the announcement of the fed fund rate in 2018. The population used in this study are all companies listed on the Indonesia, Malaysia, Thailand, Vietnam, Philippines stock exchanges. The sample collection technique in this study used purposive sampling. The method used to detect herding behavior using CSAD was developed by Chang, Cheng, and Khorana (2000). The results of the study found a herding behavior. . Empirical test results from the regression showed the coefficient γ2 is negative and meets the level of confidence at the level of 95%. The ability of the regression results to meet the expected level of confidence, then empirically this can conclude the existence of herding behavior. This means supporting the hypothesis in Hi, thus in aggregate it appears that during the observation period herding behavior occurred after the Fed Fund Rate 2018 was announced Keywords : Fund Fed Rates, Herding, Southeast Asia

INDONESIAN LISTED FIRMS, CORPORATE TAX AVOIDANCE, AND TAX HAVEN: EVIDENCE FROM THE ICIJ OFFSHORE LEAKS DATABASE Gatot Soepriyanto; Arfian Zudana; Priti Siwa Linggam
Jurnal Reviu Akuntansi dan Keuangan Vol. 10 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

This study aims to investigate the involvement of Indonesian firms in tax haven jurisdiction and their corporate tax avoidance activities. Employing Indonesian companies listed in the Indonesia Stock Exchange and the ICIJ Offshore Leaks Database from 2005-2016, this study found that Indonesian companies with tax haven operations as documented in the offshore database have a lower Cash Effective Tax Rate (CETR) and Book Effective Tax Rate (BETR) relative to companies which presumably are unrelated to tax haven jurisdiction based on the leaks data. The results indicate that the effect of having tax haven operations is the reduction of tax payments. Furthermore, as predicted, this study found evidence that companies with tax haven operations as indicated in the ICIJ Offshore Leaks Database have higher cash holdings compared to the counterparts. In this case, those companies also have lower leverage relative to the companies without tax haven operations. Additionally, we also found that firms involved in tax haven operations have a lower return on assets and capital expenditures compared to firms that are not established in a tax haven jurisdiction. In general, those results show that by having operations in tax havens, companies can generate higher cash tax savings to be used for their operations. The findings of this study are significant to identify the characteristics attached to companies with tax haven operations and extend previous literature studies by providing evidence on the characteristics of companies in developing countries which use tax haven operations.

EVALUATION OF THE SUCCESS OF THE VEHICLE ADMINISTRATION SYSTEM AND ONLINE TAX (SAKPOLE) WITH MODEL DELONE & MCLEAN (Study of success SAKPOLE according to the Central Java provincial Motor vehicle taxpayers) Musyafa Al Farizi; Ardian Widiarto; Alvianita Gunawan Putri; Septian Yudha Kusuma; Mella Katrina Sari
Jurnal Reviu Akuntansi dan Keuangan Vol. 10 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

This research aims to evaluate the success of the Online Tax Vehicle Administration System (SAKPOLE) with the model approach DeLone and McLean. The analysis method used to test the relationship between variables is the analysis path and analysis tool Amos 22.0. In this study the population was taxpayers of vehicles throughout the province of Central Java. While sampling using purposive sampling methods as well as in collecting data with the error Slovin formula 5% data is obtained and can be processed as much as 360 samples.Based on the results of the analysis obtained the conclusion that only the quality of information and services effect positive and significant against the use of the SAKPOLE system. The quality of information and services of SAKPOLE have a positive and significant impact on the taxpayer satisfaction while the quality of the system is not. In addition, the use of SAKPOLE has positive and significant effect on taxpayer satisfaction. And there is a reciprocal relationship between the satisfaction and the use of SAKPOLE against taxpayers ' benefits

VOLUNTARY DISCLOSURE, EARNINGS RESPONSE COEFFICIENT AND EARNINGS PERSISTENCE Yessy Aryanti Lestari
Jurnal Reviu Akuntansi dan Keuangan Vol. 10 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

One of management credibility aspect showed by extent voluntary information disclosed. Management who more credible do more voluntary disclosure. Management use voluntary disclosure as tools to inform good signal happening to all stakeholders, include good earnings quality. This study examine the association of voluntary disclosure to earnings response coefficient (ERC) and earning persistence as earnings quality. Study uses 274 samples of listed firms across different industries in Indonesia, excluding financial industry for the financial period 2015. Ordinary least square (OLS) cross-sectional method is implemented to test the research hypotheses. The results of hypothesis test of the study exhibit a significant negative association between voluntary disclosure to ERC. This study also found no association statistically between voluntary disclosure to earnings persistence. This research conducted for one period, so for future research should to extent year observations. The study also conducted additional testing of disclosures based on disclosure criteria. This test was conducted to determine the type of voluntary disclosure that has a significant influence on the dependent variable of the study, ERC and earnings persistence.Keywords: Earnings Responses Coefficient, Voluntary Disclosure, Earnings Persistence

Page 31 of 49 | Total Record : 484

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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