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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 VOLUNTARY DISCLOSURE TERHADAP EARNINGS RESPONSE COEFFICIENT Setyabudi, Teguh Gunawan
Jurnal Reviu Akuntansi dan Keuangan Vol 8, No 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (333.766 KB) | DOI: 10.22219/jrak.v8i1.27

Abstract

This study aims to examine and obtain empirical evidence on the effects of voluntary disclosure of earnings response coefficient. Research conducted at the manufacturing companies listed in Indonesia Stock Exchange. The results showed that the voluntary disclosure significant effect on earnings response coefficient. From the results of the regression analysis, it can be said that the greater voluntary disclosure, the lower the market response on earnings announcements. It is possible that the information voluntarily disclosed by the company are not sufficiently represent the expected future profits of investors, so that the shareholders would prefer to use the information in real income in the financial statements alone. Shareholders are not quite sure use voluntary information in making investment decisions that are not directly responding on the market. Variable quality auditor shown to have a significant effect on earnings response coefficient. Meanwhile, the variable leverage proven no effect on earnings response coefficient. 
Privatisasi: Kinerja Keuangan dan Distribusi Laba (Analisis Kritis Pada Pt Garuda Indonesia (Persero) Tbk) Widyastuti, Aviani; Irianto, Gugus; Achsin, Mohammad
Jurnal Reviu Akuntansi dan Keuangan Vol 5, No 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (558.915 KB) | DOI: 10.22219/jrak.v5i1.4990

Abstract

This study aims to analyze the privatization policy of PT Garuda Indonesia (Persero) Tbk. The critical paradigm using the Political Economy of Accounting (PEA) theoretical framework becomes a tool used to describe pre-privatization and post-privatization performance. The results showed that post-privatization Garuda Indonesia’s financial performance tended to decrease. While the distribution of profits (wealth) to employees and shareholders (investors and government) is not done with the maximum. Distribution is only visible to employees and creditors but the increase is not due to the value distributed but it’s because of the increase in the number of employees and the main requirement of Garuda Indonesia related to business expansion.
MANAGEMENT CAPABILITY TO PRODUCE QUALITY EARNING Edi, Edi; Yopie, Santi
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 (904.794 KB) | DOI: 10.22219/jrak.v9i1.7001

Abstract

This research aims at analyze the effects of management ability to earning quality that is measured by restatement, earning persistence, and accrual quality. The objective of this research is to examine how far the capabilities of firm’s management can make earning for the firm to become more qualified                 The research populations were taking from the non-financial reports of companies listed in Indonesia Stock Exchange in the period 2008 until 2016. The sample used for this research are 248 firm or 1.240 observation data which was using purposive sampling method.                  This research uses panel regression method to analyze the effect of independent variables on the dependent variable. The observation data are analyzed and processed using Statistical Package for the Social Sciences (SPSS) and Eviews 7th version.            The result indicates that management ability, independent directors and the total number of directors significant to earning quality that is measured by earning restatement, earning persistence and accrual quality in Indonesia Stock Exchange.
PENGARUH INTELLECTUAL CAPITAL PADA NILAI PERUSAHAAN PERBANKAN Awaliyah, Novia; Safriliana, Retna
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 (594.278 KB) | DOI: 10.22219/jrak.v6i2.03

Abstract

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).
Global Reporting Initiative Index Sebagai Model Pengukuran Triple Bottom Line Pada Industri Kategori Environment High Risk (Studi Komparasi Indonesia Dan Malaysia) Gobel, Mohammad Rianto; Sayogo, Djoko Sigit; Prasetyo, Adi
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 (0.036 KB) | DOI: 10.22219/jrak.v4i2.4945

Abstract

This research aims to describe the parctice of Triple Bottom Line Disclosure to the industrieswhose the category is environment high risk in Indonesia and Malaysia which is reviewed byIndex Model GRI and explain the aspects that differ the practice of Triple Bottom Line Disclosure at environment high risk category in Indonesia and Malaysia which is reviewed by IndexGRI model. This research used Content Analysis and Mann-Whitney Test. The result of thisresearch shows that there are still many items of triple bottom line componen that have not beenshown yet.The significance of differences of Triple Bottom Line Disclosure about Malaysianindustry and Indonesia shows the point 64% from Indonesia and 36% from Malaysia and thereis some differencebetween Triple Bottom Line Disclosure of Malaysian industry and Indonesianindustry.Keywords: index GRI, TripleBottom Line, EnvironmentHigh Risk.
DIVERSITY OF THE EXECUTIVE BOARD, INVESTMENT DECISIONS, AND FIRM VALUE: IS GENDER IMPORTANT IN INDONESIA? Yuliana, Indah; Kholilah, Kholilah
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 (0.036 KB) | DOI: 10.22219/jrak.v9i3.10019

Abstract

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.
Proses Pengelolaan Data Menggunakan Cobit terhadap Peran Audit Internal di BPK Kantor Wilayah Daerah Istimewa Yogyakarta Iswanaji, Chaidir
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 (0.036 KB) | DOI: 10.22219/jrak.v4i1.4926

Abstract

The audit process is essential to ensure the accountability of local government financial reports.The phenomenon in Indonesia, especially in the financial statements of local government arevery few local governments that receive unqualified notes of CPC. The role of internal audit intospacious with new concepts and rules that developed among other things, software COBIT. Thepurpose of this study was to determine the role of internal audit and the impact of InformationTechnology on data management processes using COBIT to the role of internal audit in BPK. Themethod used is descriptive qualitative. Data were collected by interview, documentation andobservation. The interviews were conducted by two members of the internal audit in BPK. Mechanical analysis of data using the Interactive model analysis. The results of this study are;First, the role of internal audit is not only limited to the examination, but also performs manyfunctions and consulting services in order to improve the performance of CPC. Second, the auditor can use Audit Guidelines as an additional material to design audit procedures. In short, inparticular COBIT guidelines can be modified easily, according to the industry. In conclusion IT asa bridge between the risks of IT with the control needed ( IT risk management) and also the mainreferences were very helpful in the application of IT Governance in the CPC.Keyword: Internal Audit, COBIT and CPC.
ATTRIBUTES OF THE BOARD OF COMMISSIONERS AND CORPORATE RISK (Banking On The Indonesia Stock Exchange) Mubarika, Natatsa Rizqina; Handayani, Rr. Sri
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 (1039.009 KB) | DOI: 10.22219/jrak.v9i2.8463

Abstract

The aim of this study is to examine board of Commissioners’ atributes to firm risk. Firm risk is measured using accounting and market data. Firm risk is measures used in this study are total risk and asset return risk. The independent variable in this study is the board of commissioners’ attributes which consist of board size, the independence, gender diversity, age, tenure, attendance and frequency of audit meetings. This study used systematic sampling to determined sample and population of this study is conventional banking companies listed on the Indonesia Stock Exchange for the period 2014-2017. Multiple linear regression analysis is used as a hypothesis testing and the sample used is 116 conventional banking companies.The result showed that board size and gender diversity have a positive and significant effect on firm risk. While board age and the frequency of audit committee meetings have a negative and significant effect on firm risk.
INTELLECTUAL CAPITAL AND FINANCIAL PERFORMANCE OF THE COMPANY Maharani, Nila Bilqis; Faisal, Faisal
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 (1006.521 KB) | DOI: 10.22219/jrak.v9i1.8220

Abstract

This study tests the relationship between intellectual capital and corporate financial performance of Indonesian companies. 63 companies of six industrial sectors listed on Bloomberg Database in 2015-2017 were selected as a sample. The descriptive statistics, Spearman’s correlation and non-parametric Kruskall-Wallisand Mann-Whitneytests were used to analyze the relationship between dependent (financial performance) and independent (intellectual capital) variables. Our findings show that intellectual capital provides a positive contribution effect on corporate financial performance. Consistent with resource- based theory, this finding suggests that intellectual capital is a strategic resource that can generate a value for company to gain a superior performance and competitive advantage.  
FAKTOR-FAKTOR YANG MEMPENGARUHI KECURANGAN LAPORAN KEUANGAN DENGAN ANALISIS FRAUD TRIANGLE Hafizah, Nurul; Respati, Novita Weningtyas; 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

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