Jurnal Riset Akuntansi Soedirman
Jurnal Riset Akuntansi Soedirman (JRAS) is a peer-reviewed journal published by Department of Accounting, Faculty of Economics and Business, Universitas Jenderal Soedirman twice a year (June and December). JRAS aims to publish articles in the field of accounting and finance that provide the significant contribution to the development of accounting practices and the accounting profession in Indonesia and in the world. Consistent with its purpose, JRAS provides insights in the field of accounting and finance for academics, practitioners, researchers, regulators, students, and other parties interested in the development of accounting practices and accounting profession. JRAS accepts manuscripts of either quantitative or qualitative research, written in either Indonesian or English. JRAS accepts manuscripts from Indonesian authors and also authors from various parts of the world.
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<![CDATA[Penerapan Whistleblowing System dalam Pengungkapan Fraud ]]>
<![CDATA[Aristianingrum, Dwi Prisma]]>;
<![CDATA[Zaidan, Naufal Ali]]>;
<![CDATA[Putri, Negina Kencono]]>;
<![CDATA[-, Agus Sunarmo]]>
<![CDATA[ Jurnal Riset Akuntansi Soedirman Vol 4 No 1 (2025): JURNAL RISET AKUNTANSI SOEDIRMAN ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman, Indonesia ]]>
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DOI: 10.32424/1.jras.2025.4.1.14141
<![CDATA[This study aims to determine whether the implementation of the whistleblowing system affects fraud disclosure in banking sector companies listed on the Indonesia Stock Exchange in 2019-2022. The population in the study was 248 companies. The sampling technique used purposive sampling so that the sample of this study was 96 companies. This research method uses quantitative methods. The proxy for the fraud disclosure variable uses fraud cases disclosed in the company's annual report, while for the whistleblowing system variable uses the formula for the report component indicators carried out in the KNKG. The results of this study indicate that the implementation of the whistleblowing system has a positive but insignificant effect on fraud disclosure.]]>
<![CDATA[Evaluasi Kesehatan pada Aspek Kinerja Keuangan Koperasi Simpan Pinjam Bumdesma Kembar Sejahtera ]]>
<![CDATA[MIRANTHI, NAMIRA PUTRI]]>;
<![CDATA[NAJMUDDIN, MOHAMMAD ILHAM]]>;
<![CDATA[WIRATNO, ADI]]>;
<![CDATA[-, IRIANING SUPARLINAH]]>
<![CDATA[ Jurnal Riset Akuntansi Soedirman Vol 4 No 1 (2025): JURNAL RISET AKUNTANSI SOEDIRMAN ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman, Indonesia ]]>
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DOI: 10.32424/1.jras.2025.4.1.14149
<![CDATA[This study evaluates the health of the financial performance aspects of the BUMDesma “Kembar Sejahtera” Saving and Loan Cooperative (KSP) for the year 2023. Using a descriptive quantitative approach, the analysis was based on the technical guidelines outlined in the Technical Guidelines of the Deputy for Cooperatives No. 15 of 2021, focusing on key financial performance aspects such as profitability, financial management, and financial sustainability. The findings show that the cooperative is classified as “healthy” with an overall score of 83.33. However, certain aspects, including asset profitability and asset growth, were categorized as “less healthy”, indicating the need for improved asset utilization and better growth strategies.]]>
<![CDATA[Pengaruh Kualitas Audit terhadap Profitabilitas Perusahaan Perbankan Menggunakan Metode Regresi Linier pada Aplikasi SPSS ]]>
<![CDATA[Najmuddin, Mohammad Ilham]]>;
<![CDATA[Miranthi, Namira Putri]]>;
<![CDATA[Putri, Negina Kencono]]>;
<![CDATA[-, Agus Faturokhman]]>
<![CDATA[ Jurnal Riset Akuntansi Soedirman Vol 4 No 1 (2025): JURNAL RISET AKUNTANSI SOEDIRMAN ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman, Indonesia ]]>
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DOI: 10.32424/1.jras.2025.4.1.14150
<![CDATA[Audit quality plays an important role in influencing a company's financial performance, especially in the banking sector where transparency and stability are prioritized. It is closely linked to the external auditor's ability to ensure accurate financial reporting, which directly impacts profitability and investor confidence. In Indonesia, the highly regulated banking industry imposes strict audit standards on companies listed on the Indonesia Stock Exchange (IDX) to maintain transparency and protect stakeholders. One prominent measure of audit quality is audit firm size, which is usually categorized into Big Four audit firms (KPMG, PwC, Deloitte, EY) and non-Big Four firms. Research shows that Big Four auditors, by utilizing their extensive resources and expertise, provide higher quality audits, which positively affect company profitability, which is often measured using Return on Assets (ROA). This study examines the effect of audit quality on the profitability of banking companies listed on the IDX during the period 2022-2023. A total of 47 samples of companies were analyzed using secondary data derived from the annual reports of these banks. The results of this study indicate that audit quality has a positive and significant effect on profitability, which means that when the company is audited by Big Four KAP, ROA will increase compared to companies audited by non-Big Four KAP. These results underscore the importance of high-quality audits in improving the financial performance of banking companies, and emphasize that companies should prioritize using reputable auditors to increase transparency and profitability.]]>
<![CDATA[Pengaruh Literasi Keuangan, Kompetensi Sumber Daya Manusia, dan Digitalisasi Marketing Terhadap Kinerja UMKM Bidang Kuliner di Kabupaten Banyumas ]]>
<![CDATA[Ambarwanti, Ambarwanti]]>;
<![CDATA[Farida, Yusriyati Nur]]>
<![CDATA[ Jurnal Riset Akuntansi Soedirman Vol 4 No 1 (2025): JURNAL RISET AKUNTANSI SOEDIRMAN ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman, Indonesia ]]>
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DOI: 10.32424/1.jras.2025.4.1.16256
<![CDATA[This study is a quantitative research using primary data. This study aims to find out and analyze the influence of financial literacy, human resource competence, and marketing digitalization on the performance of MSMEs in the culinary sector in Banyumas Regency. The research data collection technique uses the offline and online questionnaire distribution method. The research population is MSMEs in the culinary sector in Banyumas Regency which is found on the SSCPurwokerto Instagram account. The sample in this study was 81 MSME respondents in the culinary field with a sampling technique, namely simple random sampling. The data analysis in this study uses the Statistical Package for the Social Sciences (SPSS). The results of this study show that: (1) Financial literacy has a positive effect on the performance of MSMEs, (2) Human resource competence has a positive effect on the performance of MSMEs, (3) Digitalization marketing has a positive effect on the performance of MSMEs. The implication of this study is that it is expected that the government will take part in improving the performance of MSMEs which is influenced by several factors. MSME actors also improve even more about what factors can affect the performance of the MSMEs themselves so that the business they run can develop and be much better in the long term.]]>
<![CDATA[Pengaruh Intellectual Capital dan Opini Audit terhadap Return Saham ]]>
<![CDATA[Riskihanty DS, Fhanesa Nur]]>;
<![CDATA[Farida, Yusriyati Nur]]>
<![CDATA[ Jurnal Riset Akuntansi Soedirman Vol 4 No 1 (2025): JURNAL RISET AKUNTANSI SOEDIRMAN ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman, Indonesia ]]>
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DOI: 10.32424/1.jras.2025.4.1.16257
<![CDATA[This study aims to examine and analyze the effect of Intellectual Capital and audit opinion on stock return in banking companies listed on the Indonesia Stock Exchange in 2019-2022. Signalling theory was used as the basis for this study. The type of data used is secondary data in the form of annual reports and audited financial statements. The sample used in this study was 126 research data from 41 companies with a research period of four years. The sampling technique used is a purposive sampling technique based on certain criteria. The data analysis techniques used in this study are classical assumption tests, outlier tests, multiple linear regression analysis, determination coefficient tests, goodness of fit tests, and hypothesis testing. The results of this study show that: (1) Intellectual Capital has a positive effect on stock return. (2) Audit opinion has no positive effect on stock return. The implications of the study's conclusion are that it is expected to help banking companies in increasing stock return by paying attention to the factors that influence it so that it can maintain investor confidence to continue investing and can be used as a reference for further study related to stock return.]]>
<![CDATA[Analisis Akuntabilitas Pengelolaan Dana Desa ]]>
<![CDATA[Primasari, Dona]]>;
<![CDATA[Waspodo, Lego]]>
<![CDATA[ Jurnal Riset Akuntansi Soedirman Vol 4 No 1 (2025): JURNAL RISET AKUNTANSI SOEDIRMAN ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman, Indonesia ]]>
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DOI: 10.32424/1.jras.2025.4.1.16432
<![CDATA[This study aims to determine and analyze the influence of community participation and understanding of village institutions on the accountability of village management. The data used in this study are primary data obtained through observation, interviews, and documents. The data analysis method used is qualitative, with the research results presented in the form of descriptive narratives. The population in this study consists of all village officials in the Village Government of X Subdistrict, Banyumas Regency. The sampling technique used in this study was purposive sampling, with a sample size of 45 respondents consisting of village heads, village secretaries, and village treasurers. The testing method used in this study was multiple linear regression analysis. The results of this study indicate that community participation and the understanding of village officials influence the accountability of village fund management.]]>
<![CDATA[Pengaruh Leverage, Volume Perdagangan, Ukuran Perusahaan, Profitabilitas, Earning Volatility Terhadap Volatilitas Harga Saham ]]>
<![CDATA[Ardiansah, Mochamad Ardien]]>;
<![CDATA[Sugiarto, Sugiarto]]>;
<![CDATA[Wiratno, Adi]]>;
<![CDATA[Farida, Yusriyati Nur]]>
<![CDATA[ Jurnal Riset Akuntansi Soedirman Vol 4 No 1 (2025): JURNAL RISET AKUNTANSI SOEDIRMAN ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman, Indonesia ]]>
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DOI: 10.32424/1.jras.2025.4.1.16438
<![CDATA[This research aims to analyze and understand the impact of Leverage, stock trading volume, firm size, profitability, and Earning Volatility on stock price volatility. The population of this study consists of technology sector companies listed on the Indonesia Stock Exchange from 2021 to 2023. This research bases its study on the signalling theory. The population of this study consists of technology sector companies listed on the Indonesia Stock Exchange from 2021 to 2023. A total of 63 company data were selected using the purposive sampling method. The data analysis techniques used are descriptive statistical analysis, panel data regression analysis, classical asssumption test, and hypothesis testing with the help of Eviews 12 software. The research results indicate that: (1) Leverage does not affect stock price volatility, (2) Stock trading volume has a positive and significant effect on stock price volatility, (3) Firm size does not affect stock price volatility, (4) Profitability does not affect stock price volatility, and (5) Earning Volatility has a negative and significant effect on stock price volatility.]]>
<![CDATA[Pengaruh Variabel Internal terhadap Nilai Perusahaan pada Industri Perbankan ]]>
<![CDATA[Ariashinta, Dewanti]]>;
<![CDATA[Budiarti, Laeli]]>
<![CDATA[ Jurnal Riset Akuntansi Soedirman Vol 4 No 1 (2025): JURNAL RISET AKUNTANSI SOEDIRMAN ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman, Indonesia ]]>
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DOI: 10.32424/1.jras.2025.4.1.16487
<![CDATA[This study aims to analyze and obtain empirical evidence of internal variable that consist of the Good Corporate Governance, credit risk, capital structure and company size as control variables on company value. The theory tested in this study is signal theory. This study uses quantitative methods taken from annual report data from banking companies listed on the Indonesia Stock Exchange for the period 2020-2022. By using a purposive sampling technique produces 114 data. Company value is measured by Price to Book Value (PBV), Good Corporate Governance refers to the GCG self-assessment composite rating, credit risk is measured using Non-Performing Loans (NPL), capital structure is measured using Debt to Equity Ratio (DER), and company size is measured using the natural log of total assets. Data is processed using eviews 12. The data analysis model uses a random effect model. The results show that GCG, credit risk, capital structure have a positive effect on company value and the results do not change if tested with or without the control variable company size.]]>
<![CDATA[Pengaruh Norma Subjektif, Motivasi Ekonomi, dan Pertimbangan Pasar Kerja terhadap Minat Mahasiswa Berkarir Sebagai Auditor Pemerintah ]]>
<![CDATA[Purnamasari, Widya Nurrahmah]]>;
<![CDATA[Widianingsih, Rini]]>;
<![CDATA[Susilowati, Dewi]]>;
<![CDATA[Rusmana, Oman]]>;
<![CDATA[Nuha, Achmad Ulin]]>
<![CDATA[ Jurnal Riset Akuntansi Soedirman Vol 4 No 1 (2025): JURNAL RISET AKUNTANSI SOEDIRMAN ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman, Indonesia ]]>
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DOI: 10.32424/1.jras.2025.4.1.16495
<![CDATA[This research aims to examine and analyze the influence of subjective norms, economic motivation, and job market considerations p the interest of undergraduate accounting students at Jenderal Soedirman University in pursuing a career as a government auditor. The research framework and hypothesis in this research are based on Maslow’s Hierarchy of Needs Theory and Planned Behavior Theory. Primary data used in this research were obtained from research respondents through a survey method. The population in this study consisted of all active undergraduate accounting students at Jenderal Soedirman University. The sampling method used purposive sampling based on predetermined criteria, which resulted in a total of 137 respondents. The data analysis technique used are data quality testing, classical assumption testing, multiple linear regression analysis, coefficient of determination testing, partial testing (t-test), and F- test. The results of the research showed that subjective norms have a positive influence on students’ interest in pursuing a career as a government auditor, economic motivation does not influence students’ interest in pursuing a career as a government auditor, and consideration of the job market has a positive influence on students’ interest in pursuing a career as a government auditor.]]>
<![CDATA[Pengaruh Struktur Kepemilikan terhadap Biaya Ekuitas dengan Manajemen Laba Sebagai Variabel Mediasi ]]>
<![CDATA[Lorenza, Linda]]>;
<![CDATA[Wibowo, Raden Arief]]>
<![CDATA[ Jurnal Riset Akuntansi Soedirman Vol 4 No 1 (2025): JURNAL RISET AKUNTANSI SOEDIRMAN ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman, Indonesia ]]>
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DOI: 10.32424/1.jras.2025.4.1.16518
<![CDATA[This study aims to analyze the effect of ownership structure, proxied by family ownership, institutional ownership, and foreign ownership, on equity costs, with earnings management as a mediating variable. Manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2021 were the population in this study, totaling 37 companies each year (233 units of analysis). Data analysis was conducted using mediation regression with path analysis using Eviews software. The results of this study show that direct testing in path analysis indicates that family ownership, institutional ownership, and foreign ownership on profit management are acceptable. However, in the indirect test of the influence of ownership structure on equity costs through earnings management, the results were rejected, meaning that earnings management cannot be considered a mediating variable because the results of the Sobel test did not meet the criteria. If the Sobel test coefficient value is greater than the t-table value, it can meet the mediation criteria.]]>
