Jurnal RAK (Riset Akuntansi Keuangan)
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.
Articles
110 Documents
<![CDATA[THE EFFECT OF INTELLECTUAL CAPITAL, OPERATING CAPACITY AND INTANGIBLE ASSET ON FIRM PERFORMANCE MODERATION BY AGENCY COST ]]>
<![CDATA[Sitorus, Riris Rotua]]>;
<![CDATA[Fransiska , Fenny]]>
<![CDATA[ Jurnal RAK (Riset Akuntansi Keuangan) Vol. 7 No. 2 (2022): October 2022 ]]>
Publisher : <![CDATA[Universitas Tidar ]]>
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DOI: 10.31002/rak.v7i2.430
<![CDATA[The purpose of this study is to analyze the effect of intellectual capital, operating capacity, intangible assets on company performance moderated by agency costs. This study utilizes information taken from financial reports that are listed on the Indonesia Stock Exchange (IDX) using purposive sampling that meets the exploratory steps. The research period was taken for 5 years from 2017 to 2021 with the amount of information used, namely 50 samples of manufacturing companies in the consumer goods sector. The research method uses STATA with secondary data types. The results of the study state that intellectual capital and operating capacity partially affect the company's performance, while intangible assets partially do not affect the company's performance. The results of the moderating variable state that agency costs can moderate the intellectual capital of intangible assets on company performance and agency costs cannot moderate operating capacity on company performance.]]>
<![CDATA[FEE BASED INCOME IN MODERATING THE EFFECT OF RESTRUCTURING CREDIT, CREDIT, AND DEPOSITS ON PROFIT PERFORMANCE OF CONVENTIONAL COMMERCIAL BANKS ]]>
<![CDATA[Febi Rachmadi]]>
<![CDATA[ Jurnal RAK (Riset Akuntansi Keuangan) Vol. 7 No. 2 (2022): October 2022 ]]>
Publisher : <![CDATA[Universitas Tidar ]]>
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DOI: 10.31002/rak.v7i2.431
<![CDATA[This study aims to analyze the effect of credit restructuring, credit, and savings on earnings performance and analyze the FBI (Fee Based Income) in moderating the effect of credit restructuring on earnings, credit on earnings, and savings on earnings controlled using firm size (Size). The population in this study is conventional commercial banks listed on the Indonesia Stock Exchange (IDX) for the 2019-2020 period, the number of samples is 43 commercial banks, namely all conventional commercial banks listed on the IDX. This study uses secondary data in the form of financial statements published by commercial banks listed on the Indonesia Stock Exchange (IDX) for the 2019-2020 period. The data analysis used in this research is multiple linear regression analysis and moderation regression analysis with the Moderated Regression Analysis (MRA) interaction test. The results of multiple linear regression analysis show that credit restructuring has a negative effect on profits, credit has a positive effect on profits, and deposits have a positive effect on profits. The results of the moderating regression analysis with the Moderated Regression Analysis (MRA) interaction test show that the FBI weakens the effect of credit restructuring on earnings, the FBI strengthens the effect of credit on earnings, and the FBI strengthens the effect of savings on earnings.]]>
<![CDATA[LIQUIDITY, RETURN ON ASSETS, LEVERAGE AGAINST TAX AGGRESSIVENESS ]]>
<![CDATA[Prianka Ratri Nastiti]]>;
<![CDATA[Abdul Karim]]>;
<![CDATA[Bonita Prabasari]]>
<![CDATA[ Jurnal RAK (Riset Akuntansi Keuangan) Vol. 7 No. 2 (2022): October 2022 ]]>
Publisher : <![CDATA[Universitas Tidar ]]>
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DOI: 10.31002/rak.v7i2.432
<![CDATA[Tax aggressiveness is the actions taken by the company to reduce its tax obligations. A company is said to carry out tax aggressiveness if the company tries to reduce the tax burden aggressively, either using legal methods, namely tax avoidance or illegal methods such as tax evasion. Although not all tax planning actions are carried out illegally, the more loopholes a company uses to avoid taxes, the more aggressive the company is considered. And this study aims to examine the relationship between the dependent variable and the independent variable of this study. The independent variables are liquidity, ROA, leverage and the dependent variable is tax aggressiveness. And for the analytical method used is regression analysis, and descriptive analysis. Descriptive statistics are used to describe or describe the variables in the study. Descriptive statistics used are measures of tax aggressiveness of all sample companies. The description of the variables can be seen from the mean and standard deviation. The descriptive statistical test was carried out with the SPSS program. The results of the study found that liquidity has no effect on tax aggressiveness, then Renturn on Assets (ROA) affects tax aggressiveness, then leverage affects tax aggressiveness.]]>
<![CDATA[THE ROLE OF ENVIRONMENTAL PERFORMANCE TO REALIZE GREEN ECONOMY DEVELOPMENT EFFECT ON MINING COMPANIES' FINANCIAL PERFORMANCE ]]>
<![CDATA[Evelyn Wijaya]]>;
<![CDATA[Teddy Chandra]]>;
<![CDATA[Layla Hafni]]>;
<![CDATA[Martha Ng]]>;
<![CDATA[Suharti]]>
<![CDATA[ Jurnal RAK (Riset Akuntansi Keuangan) Vol. 7 No. 2 (2022): October 2022 ]]>
Publisher : <![CDATA[Universitas Tidar ]]>
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DOI: 10.31002/rak.v7i2.433
<![CDATA[This study aimed to analyze the effect of environmental costs on the company's financial performance with environmental performance as an intervening variable. The data used were secondary data. The number of mining companies that became the research sample were 20 companies out of a total of 49 companies listed on the Indonesia Stock Exchange. The data analysis technique used was path analysis with using the SEM-AMOS program. The results of the study show that environmental costs have no significant effect on environmental performance and company financial performance. Also, environmental performance has no significant effect on the company's financial performance. Furthermore, the results of the study show that environmental performance has not been able to mediate the effect between environmental costs and financial performance]]>
<![CDATA[DETERMINANT FACTORS OF PROFIT GROWTH : EMPIRICAL STUDY ON MINING COMPANIES IN INDONESIA ]]>
<![CDATA[Rahmawai Hanny Yustrianthe]]>
<![CDATA[ Jurnal RAK (Riset Akuntansi Keuangan) Vol. 7 No. 2 (2022): October 2022 ]]>
Publisher : <![CDATA[Universitas Tidar ]]>
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DOI: 10.31002/rak.v7i2.434
<![CDATA[Profit growth is an increase or decrease in company profits in a certain period. This study aims to determine the effect of the current ratio, debt to equity ratio, net profit margin, return on assets, and total asset turnover on profit growth in mining companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The population in this study are mining companies listed on the Indonesia Stock Exchange as many as 49 companies. Sample selection was carried out using purposive sampling method so that 38 companies were obtained as samples. The type of data used in this study is secondary data obtained from the Indonesia Stock Exchange (IDX) and the company's official website. The analytical method used is multiple linear regression analysis. The results of this study indicate that the current ratio, debt to equity ratio, net profit margin, and return on assets have a significant effect on profit growth. Meanwhile, total asset turnover has no significant effect on profit growth in mining companies listed on the Indonesia Stock Exchange for the 2016-2020 period]]>
<![CDATA[ANALYSIS OF PUBLIC ACCOUNTING INFORMATION SYSTEM AT THE DEVELOPMENT PLANNING AGENCY OF NORTH SUMATRA ]]>
<![CDATA[Rasmita Tiara Br Barus]]>;
<![CDATA[Kamilah K]]>
<![CDATA[ Jurnal RAK (Riset Akuntansi Keuangan) Vol. 7 No. 1 (2022): April 2022 ]]>
Publisher : <![CDATA[Universitas Tidar ]]>
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DOI: 10.31002/rak.v7i1.441
<![CDATA[SKPD is an entity that uses an accounting system such as in a company, but this SKP focuses on regional units under the leadership of the government. BAPPEDA is one of the Regional Apparatus Work Units. The benefits that can be taken from this research is to analyze how the government accounting information system exists at the Regional Planning and Development Agency (BAPPEDA) in the province of North Sumatra, whether it has used the laws and regulations that have been set in the Ministry of Home Affairs No. 2020 and whether they have used an information system regarding standard accounting or not. The ideas used in this research are the regional accounting data framework, the investigation of the regional accounting data framework, and the examination of unofficial laws used in monetary announcement readiness. The research shows that the implementation of the accounting information system at the Regional Development Planning Agency in North Sumatra has complied with government regulations that serve as guidelines in the preparation of financial reporting contained in the Ministry of Home Affairs Number 77 of 2020.]]>
<![CDATA[ADOPTION OF AAOIFI INTERNATIONAL CODE OF ETHICS FOR INDONESIAN ISLAMIC ACCOUNTANTS ]]>
<![CDATA[R. Ibnu Haitam]]>;
<![CDATA[Misnen Ardiansyah]]>
<![CDATA[ Jurnal RAK (Riset Akuntansi Keuangan) Vol. 7 No. 1 (2022): April 2022 ]]>
Publisher : <![CDATA[Universitas Tidar ]]>
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DOI: 10.31002/rak.v7i1.443
<![CDATA[Indonesia's Islamic sharia accounting code of ethics needs to adopt a code of ethics compiled by international experts in the global Islamic accountant organization AAOIFI as a drafting reference. The research uses an interactive qualitative type that advances interview techniques to collect data from scholars. The primary source of research uses the code of ethics issued by AAOIFI and through interviews with IAI Islamic accountants, accounting practitioners and scholars in the MUI. The principles of the AAOIFI code of ethics include taqwa, tawakal, amanah, sidiq. quwwah and tawasi bil haq. The adoption of a code of ethics for Indonesian Islamic accountants is an important matter of duplicating the virtues in modern applicants, namely applying Islamic law in order to provide solutions and guidance in contemporary modern problems. The preparation of a code of ethics for Indonesian Islamic accountants requires the Islamic accountant profession in the complex modern world needs to pay attention to urf am and urf khas so that it will give great benefits because until now the Indonesian Islamic accountant profession does not have a professional code of ethics.]]>
<![CDATA[THE EFFECT OF FAMILY INVOLVEMENT IN COMPANY MANAGEMENT ON COMPANY PERFORMANCE ]]>
<![CDATA[Marsela, Annisa]]>;
<![CDATA[Indrian Supheni]]>;
<![CDATA[Murni, Sri]]>;
<![CDATA[Susanti, Asri Diah]]>;
<![CDATA[Rohwiyati]]>
<![CDATA[ Jurnal RAK (Riset Akuntansi Keuangan) Vol. 8 No. 1 (2023): April 2023 ]]>
Publisher : <![CDATA[Universitas Tidar ]]>
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DOI: 10.31002/rak.v8i1.587
<![CDATA[This study aims to determine the effect of family involvement in company management on company performance. This study uses a purposive sampling technique to determine the research sample. This technique produces 380 research sample data. This study uses the Ordinary Least Square (OLS) method in analyzing hypotheses. The results of the study indicate that the involvement of family CEOs has no effect on company performance. Meanwhile, the involvement of family director’s has a positive effect on company performance. This research is limited by the sample company information used, so it is hoped that further research can add other sources of information related to family company ownership and or change the measurement of family businesses in analyzing family businesses or companies.]]>
<![CDATA[AN ANALYSIS OF THE FISCAL CAPACITY OF DISTRICT AND CITY GOVERNMENTS IN THE EAST NUSA TENGGARA PROVINCE ]]>
<![CDATA[Veronica Moi, Maria Odriana]]>;
<![CDATA[Susano P. Baso]]>;
<![CDATA[Ilyona Risty]]>
<![CDATA[ Jurnal RAK (Riset Akuntansi Keuangan) Vol. 8 No. 1 (2023): April 2023 ]]>
Publisher : <![CDATA[Universitas Tidar ]]>
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DOI: 10.31002/rak.v8i1.629
<![CDATA[This study aims to analyze the fiscal capacity of districts and cities in East Nusa Tenggara Province through the analysis of the degree of decentralization and fiscal capacity index. Data were analyzed using the degree of fiscal decentralization formula and the calculation of the fiscal capacity index. The results showed that on average, districts and cities in East Nusa Tenggara Province have a low degree of decentralization of 7.99% and are in the very low fiscal capacity index category of 0.442-0.515. The largest contribution to the allocation of regional expenditure comes from central government transfer funds.]]>
<![CDATA[TRENDS IN CARBON DISCLOSURE RESEARCH: A BIBLIOMETRIC ANALYSIS ]]>
<![CDATA[Kemala Octisari, Sully]]>;
<![CDATA[Bambang Agus Pramuka]]>;
<![CDATA[Puji Lestari]]>
<![CDATA[ Jurnal RAK (Riset Akuntansi Keuangan) Vol. 8 No. 1 (2023): April 2023 ]]>
Publisher : <![CDATA[Universitas Tidar ]]>
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DOI: 10.31002/rak.v8i1.633
<![CDATA[Carbon disclosure is a company's voluntary disclosure related to the environment and greenhouse gas emissions. With increasing global warming and global public concern about the low-carbon economy, disclosing company information related to carbon emissions is one of the main focuses for investors. This article aims to look at research development trends in the field of carbon disclosure over the last 10 years using bibliometric analysis. The data in this study were sourced from the Scopus database and analyzed with the help of the Bibliomagika 1.8 application and the Biblioshiny of Bibliometrix R-package. A search in the Scopus database was carried out with the keyword "carbon disclosure" and produced 443 search results. The results of the bibliometric analysis show that research trends in the field of carbon disclosure have experienced steady growth over the last 10 years with authors from Australia and the United States dominating. Articles in the field of Carbon disclosure focus a lot on two main themes, diclosure related to carbon emissions and climate change as the causal factors for disclosing this information.]]>
