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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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SLACK RESOURCES, FAMILY OWNERSHIP AND CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE Shoimah, Irma Lailatus; Aryani, Y Anni
Jurnal Reviu Akuntansi dan Keuangan Vol 9, No 2: Jurnal Reviu Akuntansi Dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Our goal is to examine the impact of slack resources and family ownership on corporate social responsibility disclosure. Content analysis is used to measure the CSR disclosure based on the GRI-G4 index which consists of 91 items. This study also uses age, size, and leverage as control variables. A total of 139 samples of manufacturing companies registered on the Indonesia Stock Exchange in 2017 met the criteria using the purposive sampling method. The hypothesis was tested using multiple regression analysis techniques. We found that slack resources have a significant positive effect on CSR disclosure and family ownership has a significant negative effect on CSR disclosure. As control variables, size has a significant effect, while leverage and age have no effect on CSR disclosure.

DISCLOSURE OF IRS POST SEGMENT CONVERGENCE Fatmawati, Dian Surya Ayu; Subroto, Bambang; Rahman, Aulia Fuad
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 ofÂ 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.

ANALISIS PENERAPAN AKUNTANSI DANA ZAKAT DAN INFAK/SEDEKAH PADA LEMBAGA AMIL ZAKAT INFAK, DAN SHODAQOH MUHAMMADIYAH (LAZISMU) KABUPATEN MALANG Pertiwi, Rita Anggun; Kholmi, Masiyah; Kurniawati, Eris Tri
Jurnal Reviu Akuntansi dan Keuangan Vol 5, No 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

The purpose of this study is to analyze the application of zakat fund accounting at LAZISMUMalang Regency. Analytical technique is done by using case study research to see the suitabilityof accounting application.the results obtained by this research in general accounting treatmentof zakat by LAZISMU Malang Regency is good enough that includes recognition and distribution. However, measurement, presentation and disclosure are not in accordance with PSAK109.besides, there is no separation between zakat fund and amil fund.Keywords: PSAK 109, zakat fund accounting

KETEPATAN MODEL ALTMAN, SPRINGATE, ZMIJEWSKI, DAN GROVER DALAM MEMPREDIKSI FINANCIAL DISTRESS Edi, Edi; Tania, May
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 Earning Per Share dan Economic Value Added terhadap Return Saham pada Perusahaan yang Terdaftar di Jakarta Islamic Index Imroatin, Choirul; Widhianningrum, Purweni
Jurnal Reviu Akuntansi dan Keuangan Vol 5, No 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

This study aimed to analyze the influence Earning Per Share and Economic Value Added on stock returns. This study is a quantitative research. The population in this study is a company registered in the group of Jakarta Islamic Index period in 2011, 2012, 2013, and 2014. The sampling technique used purposive sampling, so the final number of samples acquired 11 companies. The data analysis used is multiple linear regression. The results proved that Earning Per Share and Economic Value Added have a significant effect on stock returns in Jakarta Islamic Index period in 2011, 2012, 2013, and 2014. Keywords: Earning Per Share, Economic Value Added, Return, Jakarta Islamic Index.

PENGARUH PELAKSANAAN KEBIJAKAN SUNSET POLICY, TAX AMNESTY, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI Alfiyah, Nur; Latifah, Sri Wahjuni
Jurnal Reviu Akuntansi dan Keuangan Vol 7, No 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

This research aims to provide empirical evidence of the influence of implementation of SunsetPolicy, Tax Amnesty, and Tax sanctions on individualâ€™ Taxpayer who run the business activitiesand work free in KPP Pratama Dompu. The number of respondents in this research are 58individual taxpayers who run the business activities and work free which was listed in KPPPratama Dompu. The type of data used in this research is primer data obtained from thedistributions of questionnaires containing the answers from respondents. The analysis methodof this research is logistic regression analysis. The result indicates that sunset policy, tax amnesty, and tax sanctions have significant effect on taxpayer compliance of individual in DompuDistrict.Keywords: Sunset Policy, Tax Amnesty, Tax Sanctions, and Taxpayer Compliance.

THE INFLUENCE OF INSTITUTIONAL OWNERSHIP TOWARDS EXECUTIVE COMPENSATION CONSIDERED BY THE PERFORMANCE OF THE COMPANY Maharani, Wahyu Puspita; Utami, Evy Rahman
Jurnal Reviu Akuntansi dan Keuangan Vol 9, No 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

This study aims to analyze the effect of institutional ownership towards executive compensation mediated by company performance. This study used manufacturing companies listed on the Indonesia Stock Exchange during the period 2015-2017 as the sample. The sample selection method used purposive sampling so that sampling is in accordance with the criteria that have been set by the researcher. The number of samples used in this study were 209 companies. The analytical tool used was multiple regression analysis and path analysis to measure the mediating variables. The results of this study indicated that institutional ownership has a positive and significant effect on company performance, institutional ownership did not directly influence executive compensation and the company's performance variable was able to mediate the relationship of institutional ownership to executive compensation.

PENGARUH FINANCIAL DISTRESS, PERTUMBUHAN PERUSAHAAN, RENTABILITAS, UKURAN KAP, DAN UKURAN PERUSAHAAN TERHADAP PERGANTIAN AUDITOR Maryani, Sri; Respati, Novita Weningtyas; Safrida, Lili
Jurnal Reviu Akuntansi dan Keuangan Vol 6, No 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh financial distress,pertumbuhan perusahaan,rentabilitas, ukuran KAP dan ukuran perusahaan terhadappergantian auditor. Penelitian ini merupakan penelitian kuantitatif. Jenis data yang digunakanialah data kuantitatif dan sumber data yang digunakan adalah sumber data sekunder. Penelitianini dilakukan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun2008-2015 dengan jumlah pengamatan sebanyak 52 sampel penelitian yang diperoleh denganmetode purposive sampling. Pengumpulan data dalam penelitian ini menggunakan metodedokumentasi. Teknik analisis data dengan menggunakan analisis regresi logistik. Hasilpenelitian ini menunjukkan bahwa variabel financial distress, pertumbuhan perusahaan danukuran perusahaan tidak berpengaruh terhadap pergantian auditor.Sedangkan variabelrentabilitas ukuran KAP berpengaruh terhadap pergantian auditor.Kata Kunci : Pergantian Auditor, Financial Distress, Pertumbuhan Perusahaan, Rentabilitas,Ukuran Kantor Akuntan Publik, dan Ukuran Perusahaan

Pengaruh Perencanaan Anggaran dan Pengendalian Intern terhadap Akuntabilitas Publik pada Pemerintah Daerah Provinsi Banten Juwita, Rakhmini
Jurnal Reviu Akuntansi dan Keuangan Vol 4, No 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Accountability is one of the principle of good governance, thus it can be assumed that goodaccountability can improve good governance. The important things to create public accountability, especially in government agencies, are with budget planning and internal control. Budgetplanning includes the general policy formulation of Regional Development Budget (APBD) untilthe arrangement of APBD with the purpose of using government funds can be on the right target,thus that funds are used effectively and efficiently. Budget planning and internal control are themost strategic activity in state finances management because it relates with public accountability. This research aims to know the effect of budget planning and internal control towardpublic accountability in regional government of Banten province. This research used descriptiveexplanatory method by using non probability sampling method at 6 (six) Regional Work Unit(SKPD) in regional government of Banten province. Data analysis which used wasmultiple linear regression. The result of this research shows that budget planning and internal control havethe positive and significant effect toward public accountability in regional government of Bantenprovince. It means that better budget planning and internal control can improve public accountability to be better too.Kata kunci: Perencanaan anggaran, pengendalian intern dan akuntabilitas publik (Abstraktidak dalam bahasa inggris)

INCOME SHIFTING DAN PEMANFAATAN NEGARA TAX HAVEN Pramesthi, Rr. Dyah Fadliela; Suprapti, Eny; Kurniawati, Eris Tri
Jurnal Reviu Akuntansi dan Keuangan Vol 9, No 3: Jurnal Reviu Akuntansi Dan Keuangan
Publisher : Universitas Muhammadiyah Malang

The purpose of this research is to examine the influence of income shifting strategy to tax haven country utilization. The dependent variable is tax haven country utilization and the independent variable was income shifting strategy proxied by multinational, transfer pricing, thin capitalization, and intangible asset. The samples are 32 manufacturer basic and chemical industry sector companies listed in Indonesia Stock Exchange from, 2015-2017. The analysis method is data panel regression by using Eviews 7. The result of this research shows that income shifting which is proxied by multinational and transfer pricing have positive influence to tax haven country utilization but income shifting strategy which are proxied by thin capitalization and intangible asset have no significant influence to tax haven country utilization.Â

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Editorial Team

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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

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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