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
115 Documents
<![CDATA[THE DETERMINANTS OF STOCK RETURNS ]]>
<![CDATA[Tullah, Dewi Sarifah]]>;
<![CDATA[Feri Noviyanti]]>;
<![CDATA[Apriyanti, Erma]]>
<![CDATA[ Jurnal RAK (Riset Akuntansi Keuangan) Vol. 7 No. 1 (2022): Jurnal RAK (Riset Akuntansi Keuangan) ]]>
Publisher : <![CDATA[Universitas Tidar ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31002/rak.v7i1.137
<![CDATA[This study aims to determine the effect of ROA, CR, PBV and MVA through a quantitative approach. The research population is LQ-45 Index company. Purposive sampling was used as a sampling technique with the criteria of LQ-45 companies that published financial reports on the Indonesia Stock Exchange in 2001-2020, thus the sample that met the criteria consisted companies. The analysis technique uses multiple linear regression with panel data with the help of Eviews 11 software. The result of the study prove that the ROA, PBV and MVA varables have and effect on stock returns, while beta and ROA variables have no effect on stock returns. Investors companies that are their investment target, because these ratios have been proven to effect stock returns.]]>
<![CDATA[ANALYSIS OF THE EFFECT OF INCOME DIVERSIFICATION ON BANK PERFORMANCE AND BANK RISK WITH OWNERSHIP STRUCTURE AS MODERATING VARIABLE IN DIGITAL BANKS IN INDONESIA ]]>
<![CDATA[Widyarti, Endang Tri]]>;
<![CDATA[Sari, Desy Febriana]]>
<![CDATA[ Jurnal RAK (Riset Akuntansi Keuangan) Vol. 7 No. 2 (2022): Jurnal RAK (Riset Akuntansi Keuangan) ]]>
Publisher : <![CDATA[Universitas Tidar ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31002/rak.v7i2.297
<![CDATA[This study aims to analyze the effect of income diversification on performance and risk in digital banks, and examine the moderating role of the ownership structure variable as proxied by concentrated ownership of the effect of income diversification on bank performance as measured by ROA and Tobins's Q and bank risk as measured by Z. -Score on digital banks in Indonesia. The research data is taken from the financial statements of banks listed on the Indonesia Stock Exchange (IDX) for the period 2020-2021. The number of samples used in this study was 70 using purposive sampling technique. The analytical method used is Multiple Linear Regression and Moderated Regression Analysis. The results of this study state that income diversification has a positive and significant effect on bank performance as measured by ROA and Tobin's Q. Also, it has a positive and significant effect on bank risk as measured by Z-Score. In addition, this study shows that banks with concentrated ownership have a negative and significant effect in moderating the effect of income diversification on ROA. Meanwhile, banks with concentrated ownership are unable to moderate the effect of income diversification on Tobin's Q and Z-Score.]]>
<![CDATA[DISCLOSURE INDEX OF HAZARDOUS TOXIC WASTE (LB3) IN INDONESIA ]]>
<![CDATA[Sujarweni, Wiratna]]>;
<![CDATA[Arifah, Siti]]>
<![CDATA[ Jurnal RAK (Riset Akuntansi Keuangan) Vol. 8 No. 1 (2023): Jurnal RAK (Riset Akuntansi Keuangan) ]]>
Publisher : <![CDATA[Universitas Tidar ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31002/rak.v8i1.345
<![CDATA[This research aimed to compile a toxic hazardous materials waste (LB3) disclosure index in Indonesia, knowing the difference between unweighted and weighted LB3 disclosures in manufacturing and oil and gas companies, mineral and coal mining management (Minerba). The data used was primary, sourced from FGD and questionnaires with the sampling technique used were accidental sampling. The secondary data used was the LB3 disclosure data of manufacturing and mining companies listed on the Indonesia Stock Exchange (IDX) in 2019 using purposive sampling techniques. The index preparation method used descriptive tests and independent t-test tests to look for differences in unweighted and weighted LB3 disclosures in manufacturing and mining companies. The results of this study in the form of LB3 disclosure index as many as 21 disclosure items with their respective weights. The test results were no different but the mean value of LB3 weighted disclosure (0.2945) was higher than the mean weighted value (0.283). The difference from the unweighted and weighted index is 0.0142, the difference is very small, so statistically there is no different LB3 disclosure in manufacturing companies and miners.]]>
<![CDATA[ANALYSIS OF FACTORS OF COMPANY VALUE (CASE STUDY ON MANUFACTURING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN 2017-2020) ]]>
<![CDATA[Widyakto, Adhi]]>;
<![CDATA[Suhardjo, Yohanes]]>;
<![CDATA[Rachmawati, Windasari]]>
<![CDATA[ Jurnal RAK (Riset Akuntansi Keuangan) Vol. 7 No. 2 (2022): Jurnal RAK (Riset Akuntansi Keuangan) ]]>
Publisher : <![CDATA[Universitas Tidar ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31002/rak.v7i2.429
<![CDATA[This research aims to test the influence of profitability, liquidity, leverage on Price Book Value. in manufacturing companies listed on the Indonesia Stock Exchange in 2017 and 2020. This type of research is quantitative. The population in this study 284 is a manufacturing company listed on the Indonesia Stock Exchange in 2017 and 2020. The samples in this study used purposive sampling methods and were obtained by 200 manifacturing companies that fit the predetermined criteria. The data analysis technique used is multiple regression analysis with the SPSS 24.0 program. The results showed that the variable Return On Equity, Current Ratio, Debt Equity Ratio, Sales Growth had a Significant Positive Effect on PBV studies in Manufacturing Companies in 2017-2020.]]>
<![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): Jurnal RAK (Riset Akuntansi Keuangan) ]]>
Publisher : <![CDATA[Universitas Tidar ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
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): Jurnal RAK (Riset Akuntansi Keuangan) ]]>
Publisher : <![CDATA[Universitas Tidar ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
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): Jurnal RAK (Riset Akuntansi Keuangan) ]]>
Publisher : <![CDATA[Universitas Tidar ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
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): Jurnal RAK (Riset Akuntansi Keuangan) ]]>
Publisher : <![CDATA[Universitas Tidar ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
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): Jurnal RAK (Riset Akuntansi Keuangan) ]]>
Publisher : <![CDATA[Universitas Tidar ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
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): Jurnal RAK (Riset Akuntansi Keuangan) ]]>
Publisher : <![CDATA[Universitas Tidar ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
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.]]>
