Jurnal Reviu Akuntansi dan Keuangan
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.
Articles
484 Documents
<![CDATA[Ratio Analysis to Financial Distress with Profitability as a Moderation Variable ]]>
<![CDATA[Eduard Ary Binsar Naibaho]]>;
<![CDATA[Adeline Natasya]]>
<![CDATA[ Jurnal Reviu Akuntansi dan Keuangan Vol. 13 No. 2 (2023): Jurnal Reviu Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jrak.v13i2.24506
<![CDATA[Purpose: This research aims to determine the leverage effect measured by debt to asset ratio and debt to equity ratio, liquidity measured by the current ratio, sales growth, operating cash flow on financial distress with profitability measured by return on assets as a moderating variable. Methodology/approach: Research objects were 54 real estate companies registered with S&P Capital IQ 2017 – 2021. Sample selection used purposive sampling method. Data processing method uses Panel Data Regression with Random Effect Model. Findings: This study proves operating cash flow and leverage has a positive effect on financial distress, leverage and liquidity have a negative effect on financial distress. Sales growth does not affect financial distress. Other results, profitability as a moderating variable strengthens the effect of sales growth and operating cash flow on financial distress and profitability weakens effect of debt to asset ratio and liquidity on financial distress. Meanwhile, profitability does not moderate effect of leverage on financial distress. Practical implications: This research contributes to development of literature on factors influence the occurrence of financial difficulties. Practically, it has implications for companies to analyze, maintain financial ratios in a healthy condition to avoid financial difficulties. Originality/value: This study uses profitability that measured by return on assets as a moderating variable]]>
<![CDATA[The Function Of Public Accountant Company In Pressuring Audit Report Delays For Firms That Are Going Public In Indonesia: Panel Analysis ]]>
<![CDATA[M. Anas]]>;
<![CDATA[Faisol Faisol]]>;
<![CDATA[Puji Astuti]]>
<![CDATA[ Jurnal Reviu Akuntansi dan Keuangan Vol. 13 No. 2 (2023): Jurnal Reviu Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jrak.v13i2.24823
<![CDATA[Purpose: The purpose of this essay is to look into how Public Accounting Company (PAC) link important factors like Audit Tenure, Company Size, and Financial Distress with Audit Report Lag. We delve further to comprehend how PAC mediates this link and whether its impact is considerable in shortening the delay for filing audit reports. Method/approach: The population of this study consists of operating in the mining industry companies registered on the Indonesia Stock Exchange from 2015 to 2022. The sampling method used is purposive sampling method. The samples were obtained by 19 manufacturing companies. There were 152 observations made over 8 years. The data analysis used was panel regression analysis which was moderated by using the random effect model approach. Findings: The analysis's findings indicate that Public Accounting Company (PAC) is significantly involved in mediating the association between financial distress and audit report lag, but that PAC is not significantly involved in mediating the relationship between business size and audit tenure and audit report lag. Implications: According to the findings, it is essential for a Public Accounting Company (PAC) to be involved in the audit process when a company is in financial trouble. In order to keep the audit report lag under control during financially difficult times, PACs appear to be quite important. This emphasises how crucial skilled auditors are in identifying and resolving any financial problems that can develop in struggling businesses. Originality/value: This publication presents originality in uncovering the innovative role of Public Accounting Company (PAC) as mediators that link the Audit Tenure, Company Size and Financial Distress variables with Audit Report Lag. This research explores how the complex interactions between these variables impact delays in audit report submission. The findings highlight that PAC is not only the implementing audit entity, but also plays an important role in controlling the timing of preparation and submission of audit reports. These findings provide new insights into the dynamics of auditing and management decisions in the context of corporate financial uncertainty]]>
<![CDATA[Liquidity Risk And Basel III Implementation In Southeast Asia Banking ]]>
<![CDATA[Nanang Shonhadji]]>;
<![CDATA[Soni Agus Irwandi]]>
<![CDATA[ Jurnal Reviu Akuntansi dan Keuangan Vol. 13 No. 2 (2023): Jurnal Reviu Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jrak.v13i2.25135
<![CDATA[Purpose: The objective of this study was to determine the effect of liquidity coverage ratio, net stable funding ratio, net interest margin, and cost of funds on return on assets in Southeast Asian countries' banking services. Methodology/approach: This research was a quantitative research method. Secondary data was used and collected from stock exchanges in each country. Samples were banks in Indonesia, Malaysia, Cambodia, Philippines, Singapore and Thailand. The data testing technique uses multiple linear regression analysis. Findings: The study inform that net stable funding ratio, liquidity coverage ratio, net interest margin and cost of funds have a significant effect on return on assets. Practical implications: The practical implications were BASEL III implementation to manage liquidity risk and capital in each country have successfully and encourage compliance with bank liquidity and capital aspects according to the framework of BASEL III to enhance the financial performance of banks in Southeast Asian countries. Originality/value: Research on the application of BASEL III in Southeast Asian Countries as a framework that establishes international standards for bank capital adequacy, stress testing, and liquidity requirements is the originality of this research.]]>
<![CDATA[Improving The Quality Of Local Government Financial Reporting Through The Impact Of Internal Control System With Human Resource Competencies As A Moderator ]]>
<![CDATA[Mutoharoh Mutoharoh]]>;
<![CDATA[Luluk Muhimatul Ifada]]>
<![CDATA[ Jurnal Reviu Akuntansi dan Keuangan Vol. 13 No. 2 (2023): Jurnal Reviu Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jrak.v13i2.25375
<![CDATA[Purpose: The increasing demand for transparency and accountability of the government institutions has led to an interesting discussion about the factors that affect the quality of government financial reports. This study examines the effect of the internal control system on the financial reports quality at Kudus Regency government agencies by raising human resource competency as a moderating variable. Methodology/approach: Questionnaires were distributed to all local government institutions and as many as 106 answers were returned for processing. Analysis using Partial least Square (PLS) for hypothesis testing. Findings: The results prove that the internal control system has a positive effect on the financial reports quality. However, in terms of moderating effect, human resource competence in fact, weakens the influence of the internal control system on the quality of financial reports. Practical implications: By highlighting best practices from local government institutions, the results of this research are expected to become relevant considerations in determining strategy to improve local government services. Originality/value: This study raises the case of best practice in the Kudus Regency Government, which in 2022 received an Unqualified Opinion from the Indonesian Audit Board on their Regional Government Financial Report for the 2021 fiscal year. The Unqualified opinion in Kudus Regency is the tenth consecutive achievement, making this research interesting and has become a model for other local governments.]]>
<![CDATA[Analisis Tren Kecurangan Laporan Keuangan Perbankan: Pre Dan Post Pandemic Covid Di Indonesia ]]>
<![CDATA[Kania Nurcholisah]]>;
<![CDATA[Pupung Purnamasari]]>;
<![CDATA[Edi Sukarmanto]]>
<![CDATA[ Jurnal Reviu Akuntansi dan Keuangan Vol. 13 No. 1 (2023): Jurnal Reviu Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jrak.v13i1.25647
<![CDATA[Purpose: This study aims to determine the extent of differences in earnings manipulation and the possibility of fraudulent activities in the banking sector in the period before and after the Covid 19 Pandemic in 2016-2021. Methodology/approach: used is quantitative with a verification approach. The data analysis technique used is Descriptive Statistics and Differential Test using Pair Sample T. Test. Financial Report Quality Indicators using the Bernaish Model which consists of 8 indicators, namely the Quality of Days' Sales in Receivable (DSRI), Gross Margin Index (GMI), Asset Quality Index (AQI), Sales Growth Index (SGI), Depreciation Index (DEPI) Sales, General and Administrative Expenses Index (SGAI) Total Accruals to Total Assets (TATA), Leverage Index (LEVI). The population of this study is the banking sector listed on the Indonesia Stock Exchange during the 2017-2021 period, which amounted to 104 data. The Sample Withdrawal Technique used is Purposive Sampling. Findings: The quality of financial statements before and after the Covid Pandemic is not significantly different, although the frequency of financial statement fraud after covid has increased. Practical implications: These finding have implications for companies that indications of financial statement fraud have not changed in the situation before and after the covid pandemic. Originality/value: This study uses the Classical Beneish Model but through the Paires Sample T test method approach in analysing the comparison before and after Pandemic Covid 19.]]>
<![CDATA[Relationship Between Risk Tasking And Sharia Bank Performance: Evidence From Islamic Bank In Asia ]]>
<![CDATA[Mega Metalia]]>
<![CDATA[ Jurnal Reviu Akuntansi dan Keuangan Vol. 13 No. 1 (2023): Jurnal Reviu Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jrak.v13i1.25815
<![CDATA[Purpose: This study aims to examine the relationship between human capital efficiency (HCE), structural capital efficiency (SCE), capital employed efficiency (CEE), risk taking, sharia governance, and the performance of Islamic banks based on the maqasid shariah index (MSI), as well as the moderating effect of governance sharia on the relationship between risk taking and performance. Methodology/approach: This study uses secondary data from the Bankscope database for 2014 - 2018, The test is carried out using a dynamic panel regression two-step generalized method of moments (GMM). The total population is all non - window banking Islamic banks from various countries, namely 96 banks. The sample that passed the selection based on the criteria were 75 banks. Findings: The results showed that there was a significant positive relationship between HCE, SCE, and CEE with the performance of Islamic banks. Risk taking has a significant negative effect on performance. The results of this study further indicate that governance positively moderates the relationship between risk taking and performance. Practical implications: The results of the study can provide an analysis of the specific impact of the effect of the size category of Islamic banks on the performance of Islamic banks. Originality/value: One of the novelty of this study is the analytical model links the influence of intellectual capital proxied by HCE, SCE, and CEE, risk taking, sharia governance with sharia bank performance.]]>
<![CDATA[The Role Of Company Size As A Moderating Variable Against Financial Statement Fraud: The Beneish Model Perspective ]]>
<![CDATA[Sarwenda Biduri]]>;
<![CDATA[Sigit Hermawan]]>;
<![CDATA[Wiwit Hariyanto]]>;
<![CDATA[Sriyono Sriyono]]>;
<![CDATA[Cintya Devi Retno Ardianti]]>
<![CDATA[ Jurnal Reviu Akuntansi dan Keuangan Vol. 13 No. 1 (2023): Jurnal Reviu Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jrak.v13i1.25828
<![CDATA[Purpose: This study aims to prove the influence of External Pressure, Ineffective Monitoring, Quality of External Auditors, Changes in Auditors and Frequency of CEO Depictions and Company Size as a moderation of Fraud in a company's Financial Statements. Methodology/approach: In this study, researchers used a type of quantitative research. Purposive sampling was used as a technique in determining the sample for this study. The data used are company annual reports and the population in this study are companies engaged in the textile and garment manufacturing sub-sector for the 2017-2021 period with a total sample of 55. Findings: This study states that the variables Quality of External Auditors and Frequency of CEO Descriptions have an effect on fraudulent acts in reports financial statements, while the variables of Ineffective Oversight, External Pressure and Change of Auditor have no effect on fraudulent acts in financial statements. For the moderating variable in this study, company size is not able to moderate the relationship between ineffective monitoring and fraud in financial statements. Practical implication: The theoretical implication of this research is to increase academic knowledge about the factors that cause fraudulent financial statements.]]>
<![CDATA[Perilaku Disfungsional Auditor Dalam Profesionalisme Akuntan ]]>
<![CDATA[Ika Sasti Ferina]]>;
<![CDATA[Ubaidillah]]>;
<![CDATA[ana yulianita]]>
<![CDATA[ Jurnal Reviu Akuntansi dan Keuangan Vol. 13 No. 2 (2023): Jurnal Reviu Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jrak.v13i2.26179
<![CDATA[Purpose: The research objective was to measure and analyze the effect of professional skepticism, internal locus of control, external locus of control, professional commitment and profession ethics on auditor dysfunctional behavior at KAPs registered in the IAPI Directory for the South Sumatra Region. Methodology/approach: The data collection method uses a questionnaire technique with junior and senior auditor respondents who meet the sample criteria at the registered KAP. Data analysis used SEM PLS analysis technique. Findings: Based on the results of the analysis, it shows that Professional Skepticism, External Locus of Control, and Profession Ethics have a significant influence on Auditor Dysfunctional Behavior. Meanwhile, Internal Locus of Control and Professional Commitment do not have a significant effect on Auditor Dysfunctional Behavior. Practical implications: This research has practical implications for Public Accounting Firms, especially KAPs that are sampled in this study so that the results of this study can be used as material for consideration regarding factors that influence auditor dysfunctional behavior at work, both in the internal and external environment of the office. Originality/value: This study includes the variable professional commitment as an update in research on the topic of dysfunctional auditors.]]>
<![CDATA[Manajemen Laba Dan Kecurangan Laporan Keuangan: Industri Pariwisata Dan Rekreasi Di Indonesia ]]>
<![CDATA[Mimelientesa Irman]]>;
<![CDATA[Silfi Putri Anjani]]>;
<![CDATA[Yenny Wati]]>
<![CDATA[ Jurnal Reviu Akuntansi dan Keuangan Vol. 13 No. 2 (2023): Jurnal Reviu Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jrak.v13i2.26500
<![CDATA[Purpose: The objective of this study was to determine the impact of financial target, financial leverage, financial stability, and company size on earnings management and their effect on financial reporting fraud in tourism and recreation industry companies traded on the Indonesia Stock Exchange for the 2017-2021 period. Methodology/approach: This study uses secondary data, namely data obtained indirectly. The sampling technique in this study used a purposive sampling technique. There were 90 observation samples of data obtained. The analytical method of this research uses descriptive analysis and several types of evaluation using SmartPLS software. Findings: From this reseaxch, it was concluded that only financial targets have a significant impact on earnings management and financial reporting fraud. Meanwhile, financial leverage, financial stability, and company size do not have a significant impact on earnings management and financial reporting fraud. Earnings management has no significant impact on financial reporting fraud. Practical implications: Investors can lessen the risk of poor firm performance by focusing not only on profit-oriented financial data, but also on other investment-related data. Originality/value: This research analyzes the most recently published concerns raised in the literature on fraud and earnings management. This study serves as a guideline for financial report readers when evaluating financial information and corporate performance.]]>
<![CDATA[Unravelling The Auditors’ Dilemma: Ethics Or Money? A Case Of Indonesia Auditors ]]>
<![CDATA[Hikmah Islamiati]]>;
<![CDATA[Nuraini A]]>;
<![CDATA[Nita Erika Ariani]]>
<![CDATA[ Jurnal Reviu Akuntansi dan Keuangan Vol. 13 No. 2 (2023): Jurnal Reviu Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jrak.v13i2.26537
<![CDATA[Purpose: This study aims to examine several influencing factors of auditors’ behavior in ethical dilemma situations and whether auditor behavior in ethical dilemmas is driven by the love of money Methodology/Approach: This study populations are all external auditors in Indonesia period 2019 with 282 auditors as samples. Partial Least Squares analysis (PLS) was used to analyze the data obtained. Findings: This study reveals that in an ethical dilemma situation, experience and level of education do not affect auditor behavior. However, idealism and love of money affect auditor behavior. While an auditor's experience increases the love of money, the more experienced an auditor is, the lower the level of love of money is. In dilemma situations, the love of money mediates the effect of education and experience on ethical behavior. Excessive love for money can arise through the process of socialization that is obtained and maintained in life. Practical implications: These findings prove that love of money mediate the relationship between the influencing factor of auditor’s behavior Originality/value: The novelty of this study lies in love of money as intervening variable on the relationship between the influencing factor of auditor’s behavior in ethical dilemma situations which has never been done in previous research. ]]>
