cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
rak@untidar.ac.id
Phone
-
Journal Mail Official
rak@untidar.ac.id
Editorial Address
Gedung Fakultas Ekonomi Universitas Tidar Jl. Kapten Suparman 39 Potrobangsan, Magelang Utara, Jawa Tengah 56116
Location
Kota magelang,
Jawa tengah
INDONESIA
Jurnal RAK (Riset Akuntansi Keuangan)
Published by Universitas Tidar
ISSN : 25411209     EISSN : 25800213     DOI : https://doi.org/10.31002/rak
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal RAK (Riset Akuntansi Keuangan) is a journal covering research articles on accounting and finance. Articles published in the form of research results, scientific studies and current issues focusing on Financial Accounting, Public Accounting, Tax Accounting, Sharia Accounting, Forensic Accounting, Auditing, Corporate governance, Accounting information system, and Accounting education.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 110 Documents
 7   8   9   10   11 
THE EFFECT OF BOARD DIVERSITY, SUSTAINABILITY RISK RATING, ENVIRONMENTAL PERFORMANCE, AND MEDIA EXPOSURE ON ESG DISCLOSURE Melida, Sukma; Surifah, Surifah
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 9 No. 2 (2024): October 2024
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v9i2.2217

Abstract

The impact of environmental performance, media attention, board diversity, and sustainability risk rating on the ESG disclosure of Kompas100 businesses listed on the BEI in 2021–2023 is investigated in this study. The ESG disclosure is the dependent variable. Media exposure, environmental performance, sustainability risk rating, and board diversity are examples of independent variables. The company's website has sustainability and annual reports, which provide secondary data for this study. Purposive sampling with preset criteria was the method employed, yielding a sample of 79 businesses with 175 data points. Multiple linear regression using SPSS is the data analysis method. The study's findings show that while environmental performance has little bearing on ESG disclosure, board diversity, sustainability risk rating, and media exposure all have a favorable impact.
THE EFFECT OF GOOD CORPORATE GOVERNANCE, AUDIT COMMITTEE COMPOSITION, AND WHISTLEBLOWING SYSTEM ON FRAUD DISCLOSURE Agerta, Maya Tiara; Wahyudi, Ilham; Olimsar, Fredy
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 9 No. 2 (2024): October 2024
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v9i2.2242

Abstract

This study aims to investigate how fraud disclosure is influenced by good corporate governance, the audit committees' composition, and the whistleblowing system in financial sector companies. The rationale behind the selection of financial sector corporations is the high disclosure rate of fraud cases in this industry, which includes businesses that play a significant role in the economy and govern the financial sector in society. The Indonesia Stock Exchange's official website provides the secondary data for this quantitative analysis, which employs a purposive sampling strategy. With the aid of Statistical Product Service Solution (SPSS) version 29, ordinal logistic regression tests were used to analyze the data. The findings show that while whistleblowing systems have a favorable effect on fraud disclosure, sound corporate governance and the makeup of audit committees have no effect on it.
Unveiling the Determinants of Primary Consumer Goods Firms' Performance Melani, Avenia; Nurlaela, Siti; Rachmawati Dewi, Riana
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 10 No. 1 (2025): April 2025
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v10i1.2390

Abstract

The study's goal is to unveil the factors affecting financial performance, including liquidity, leverage, firm size, environmental impact, and capital structure. Consumer goods sector companies listed between 2021 and 2023 on PROPER and the Indonesia Stock Exchange served as research samples. Purposive sampling is then used to choose multiple samples that satisfy specific requirements, leaving 29 businesses. Multiple linear regression was used to examine the samples using SPSS version 25. The research results give stakeholders the impression that leverage has a positive effect on financial performance, while company size has a negative effect on financial performance. However, financial performance is unaffected by liquidity, environmental performance, and capital structure. Signaling theory explains how primary consumer goods companies provide financial information and business strategies to reduce information asymmetry and influence market perceptions.
Predicting the Occurrence of Financial Reporting Fraud: S.C.C.O.R.E. Model Approach Alexander, Nico; Putri, Ade Hanifa; Putri, Ariesta Tika Kinanti Pangestu Sulistyo
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 10 No. 1 (2025): April 2025
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v10i1.2501

Abstract

This research was carried out to gather empirical evidence regarding the factors that affect financial reporting fraud, utilizing the S.C.C.O.R.E theory approach, also known as the Hexagon theory. Those factors include stimulus (financial stability and external pressure), capability (director changes), collusion (related party transactions), opportunity (ineffective monitoring and nature of industry), rationalization (auditor changes), and ego (political connection). The research analyzed 130 companies listed on the Indonesia Stock Exchange, focusing on both cyclicals and non-cyclicals sectors, which were selected through a purposive sampling technique. This research employed a logistic linear regression. The findings indicated that the factor influencing financial reporting fraud is the stimulus provided by financial stability. The management's inclination to preserve a stable financial condition and avoid any financial downturn motivates them to engage in fraudulent activities. Consequently, the stronger the management's desire to uphold the company's financial stability, the greater the likelihood of fraud occurring. Furthermore, this research shows that external pressure, director changes, related party transactions, ineffective monitoring, the nature of industry, auditor changes, and political connections do not affect financial reporting fraud.
Determinants of Stock Prices: The Role of Company Size As A Moderating Variable Wardhani, Yovita Kusuma; Setyaningsih, Nina Dwi
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 10 No. 1 (2025): April 2025
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v10i1.2658

Abstract

The purpose of this research is to investigate how the relationship between company size, which moderates the effect of financial performance, dividend policy, and corporate social responsibility (CSR), on stock prices. This research uses quantitative methods with causality approaches. Companies in the food and beverage subsector listed on the Indonesia Stock Exchange between 2019 and 2023 constitute the population. Sixty observational data points were collected from twelve companies that met the research objectives through a purposive sampling technique. Panel Data Regression and Moderated Regression Analysis were applied to analyze the hypotheses. The results of this study show that financial performance has a positive impact on stock prices. Meanwhile, dividend policy and corporate social responsibility have no impact on stock prices. Furthermore, company size does not moderate the impact of financial performance, dividend policy, and corporate social responsibility on stock prices.  This study supports the signaling theory that firms send signals to the market (investors) through financial performance reports and investors respond to these signals as markers of the company’s worth and prospects, so stock prices reflect this.
The Effect of Corporate Governance on Earnings Management in Indonesian Rural Banks Hanani, Tri; Martiningsih, Sri Pancawati; Wardiningsih, Reny; Rizki, Novia; Agustiningsih, Wulandari; Firdausi, Deni Karunia
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 10 No. 1 (2025): April 2025
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v10i1.2680

Abstract

Earnings are one of the most important measures of company performance. Because of this, many earnings managements are carried out by companies in various sectors, one of which is in the banking sector. The aim of this study is to investigate the impact of corporate governance implementation on earnings management in Indonesian Rural Banks (BPR). This study uses secondary data sources extracted from financial reports and rural banks governance reports from the 2020 to 2023 period, which were collected manually. A total of 44 observations from 11 rural banks were analyzed using panel data regression using the Stata application. Data were also analyzed using descriptive statistics, R-squared, and t-test. The results of this study found that corporate governance has no significant impact on the level of earnings management in Indonesian rural banks. The paper offers evidence of corporate governance failure at the rural bank level in Indonesia. This contributes to the governance and banking risk management science, where it turns out that governance can fail, so that continuous evaluation and monitoring are needed.
The Impact of Green Accounting on Firm Value in the Basic Materials Sector Parastuti, Dita Yuninalita Dian; Puspita, Dewi Ayu; Purnamawati, Indah
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 10 No. 1 (2025): April 2025
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v10i1.2467

Abstract

Industrial activities in the basic material sector have caused significant environmental damage, thereby driving the implementation of green accounting concepts to reduce negative environmental impacts while enhancing corporate value. This research seeks to analyze study delves into how expenditures dedicated to environmental initiatives, the effectiveness of a company’s sustainability practices, and the extent of its ecological transparency contribute to shaping its overall market valuation within the sector examined in operating as listed entities on the Indonesian capital market during the 2021-2023 period. This investigation adopts a quantitative methodology by utilizing multiple linear regression techniques to examine the relationships among the variables under study on secondary data sourced from the annual and sustainability reports of companies. The research sample includes 89 companies selected based on specific criteria. Data analysis reveals the findings reveal that expenditures on environmental activities, along with sustainability performance, contribute positively to a firm’s value, while the degree of environmental reporting appears to have no notable effect. The study results confirm that corporate investment in environmental management can enhance legitimacy before stakeholders, which strengthens institutional theory. However, transparency in environmental information disclosure has not yet become a primary consideration in investment decisions, thus it does not impact corporate value. Theoretically, this study strengthens the institutional theory by proving the role of environmental investment in creating legitimacy and value creation. Practically, this study provides current perspectives for both companies and investors on the significance of environmental investment compared to mere disclosure in enhancing corporate value.
Cracking the Code: Financial Performance Factors in Food and Beverage Companies Djohari, Nathania; Riany, Meutia
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 10 No. 1 (2025): April 2025
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v10i1.2581

Abstract

This research investigates the relationship between company size, institutional ownership, and dividend policy, and their effect on the financial performance of food and beverage companies traded on the IDX period 2019-2023. This research is driven by the need to explain the relationship between dividend policy, institutional ownership, company size, and financial performance, especially in the context of the food and beverage industry, as it has unique business dynamics. This research adopts a purposive sampling technique and applies multiple linear regression analysis, as the hypotheses are tested through a t-test. With fifty firm-year observations, this research indicates that institutional ownership exerts a positive impact on financial performance. In addition, the dividend policy and firm size do not have a significant impact on the company's financial performance. The findings of this research can assist decision-makers in designing policies that align with the characteristics of the industrial sector and enhance the understanding of factors influencing the company’s financial performance.
The Determinants of Tax Aggressiveness in Indonesian Coal Mining Companies Padmawati, Tri; Nurlaela, Siti; Wijayanti, Anita
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 10 No. 1 (2025): April 2025
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v10i1.2411

Abstract

The proposed research aims to evaluate and assess the impact of leverage, capital intensity, profitability, and firm size on tax aggressiveness in Indonesian coal mining enterprises from 2021 to 2023. The sample used in this study comprises coal mining corporations registered on the Indonesia Stock Exchange between 2021 and 2023. The sample was collected using the purposive sampling approach, which resulted in 12 coal mining companies (36 observations) that met the research criteria. This study employs a multiple linear regression analysis, which was conducted using SPSS version 25. The findings indicate that leverage, capital intensity, and profitability have no substantial impact on tax aggressiveness. Furthermore, company size has a significantly positive effect on tax aggressiveness, suggesting that larger companies with more resources are more likely to engage in tax aggressiveness. According to agency theory, the contrast in motivations between management and owners may encourage management to engage in tax aggressiveness to increase firm value.
Financial Performance in Banking: Does Good Corporate Governance Play A Role? Suseno, Agus Endrianto; Novitasari, Bela Ayu; Harjito, Yunus
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 10 No. 1 (2025): April 2025
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v10i1.2398

Abstract

The objective of this study is to examine how sound corporate governance affects banks' financial performance. The variables of the board of commissioners, directors, audit committee, management ownership, and institutional ownership are used as stand-ins for good corporate governance (GCG). The study's population consists of 46 banking businesses that are listed on the Indonesia Stock Exchange between 2018 and 2022. The sample in this study was obtained using a purposive sampling method, so that 215 data points were obtained from 46 banking companies. The technique used in this study is multiple linear regression using SPSS 21. The findings demonstrated that GCG had no discernible impact on banks' financial performance as measured by the factors of the board of commissioners, directors, audit committee, and management ownership. Furthermore, this study showed that good corporate governance, proxied by institutional ownership variables, proved to have a significant negative role in banking financial performance. This suggests that although institutional ownership is often considered a pillar of GCG, very large institutional ownership may create agency problems or focus on short-term gains to the detriment of long-term performance.

Page 11 of 11 | Total Record : 110

 7   8   9   10   11 

Filter by Year

2022 2025


Reset
Filter By Issues
All Issue Vol. 10 No. 1 (2025): April 2025 Vol. 9 No. 2 (2024): October 2024 Vol. 9 No. 1 (2024): April 2024 Vol. 8 No. 2 (2023): October 2023 Vol. 8 No. 1 (2023): April 2023 Vol. 7 No. 2 (2022): October 2022 Vol. 7 No. 1 (2022): April 2022