cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Astri Ayu Purwati
Contact Email
astriayu90@gmail.com
Phone
082283109433
Journal Mail Official
astriayu90@gmail.com
Editorial Address
Jalan. Amanah, Kec. Marpoyan Damai, Pekanbaru, Riau - Indonesia
Location
Unknown,
Unknown
INDONESIA
Research in Accounting Journal
Published by Yayasan Riset dan Pengembangan Intelektual
ISSN : 27157881     EISSN : 27157873     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Reseach In Accounting Journal (RAJ) reviewed covers theoretical and applied research in the field of Accounting and Finance. Priority is given to those articles which satisfy the main scope of the journal, and have an impact in the research areas of interest. The RAJ Journal is intended to be the journal for publishing articles reporting the results of research in the areas : Financial Accounting, Cost Accounting, Management Accounting, Auditing, Tax, Accounting System Information, Islamic Principal Accounting Public Sector Accounting The acceptance decision is made based upon an independent review process that provides critically constructive and prompt evaluations of submitted manuscripts.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 47 Documents
 1   2   3   4   5 
The Impact of Macroeconomic Factors on Stock Performance in the International Capital Market Tarigan, Johanes Prasetia; Pangestu, Yogi; Rizki, M.
Research in Accounting Journal (RAJ) Vol. 5 No. 1 (2024): RAJ (Research in Accounting Journal)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/raj.v4i1.6102

Abstract

This study examines the impact of macroeconomic factors—specifically inflation, interest rates (BI Rate), and the rupiah exchange rate—on stock performance in the global capital market. Through rigorous statistical analysis, the research explores the relationships between these economic indicators and stock price movements across various international stock exchanges. The results offer valuable insights for investors and capital market practitioners, helping them anticipate risks and make more informed investment decisions amid the ever-changing dynamics of the global economy.
Public Accountants’ Ethical Perceptions in Dealing with Client Pressure: A Qualitative Study of Accounting Firms Shanum, Arsyila Luthfia; Purwati, Astri Ayu; Deli, Mazzlida Mat
Research in Accounting Journal (RAJ) Vol. 5 No. 1 (2024): RAJ (Research in Accounting Journal)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study explores the ethical perceptions of public accountants in Jakarta when facing client pressures, employing a qualitative phenomenological approach. Through in-depth interviews with licensed auditors from mid-sized and large accounting firms, the research identifies common ethical dilemmas, decision-making processes, and the influence of organizational and cultural factors. Findings reveal that auditors frequently encounter pressures to overlook discrepancies or adjust financial statements, leading to conflicts between professional ethics and client satisfaction. The study highlights the role of firm culture, time budget pressures, and individual values in shaping ethical behavior. Strategies such as adherence to ethical guidelines, client communication, and seeking guidance from superiors were noted as key to maintaining integrity. The research underscores the need for robust ethical frameworks and continuous training to support auditors in navigating ethical challenges effectively.
The Impact of Blockchain Technology Implementation on Financial Reporting Transparency and Efficiency Hamzah, Muhammad Luthfi; Hamzah, Zulfadli; Najima, Najima
Research in Accounting Journal (RAJ) Vol. 5 No. 1 (2024): RAJ (Research in Accounting Journal)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/raj.v2i2.7642

Abstract

This study examines the impact of blockchain technology on financial reporting, focusing on its effects on transparency, efficiency, and audit quality. The research utilized both qualitative (semi-structured interviews) and quantitative (surveys) methods to gather data from professionals in the field of accounting and finance. The qualitative findings suggest that blockchain enhances transparency and efficiency in financial reporting processes, particularly through its immutable ledger and real-time access to transaction data. Additionally, it was found that blockchain improves audit quality by providing auditors with more reliable and verifiable data. However, the study also identified significant barriers to blockchain adoption, including regulatory uncertainty, high implementation costs, and technical integration challenges. The survey results, based on 100 respondents, confirmed these findings, with 85% agreeing that blockchain improves transparency and 78% believing it enhances efficiency. Despite these benefits, 68% of respondents cited regulatory uncertainty as a key barrier to adoption. This study contributes to the literature on blockchain's role in financial reporting and offers insights into the challenges and opportunities for blockchain implementation in the accounting and auditing fields.
The Impact of Corporate Social Responsibility and Investment Opportunity Set on Firm Value: The Moderating Role of Good Corporate Governance Suryadi, Nanda; Yusnelly, Arie; Musa, Sulaiman
Research in Accounting Journal (RAJ) Vol. 5 No. 2 (2024): RAJ (Research in Accounting Journal)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/raj.v5i2.7643

Abstract

This study aims to provide empirical evidence on the influence of Corporate Social Responsibility (CSR) and Investment Opportunity Set (IOS) on Firm Value, with Good Corporate Governance (GCG) as a moderating variable in state-owned enterprises (SOEs) listed on the Indonesia Stock Exchange (IDX) during the 2018–2022 period. The research population consists of all SOEs listed on the IDX within the specified period. A purposive sampling method was employed, using specific criteria determined by the researcher, resulting in a sample of 14 companies out of a total of 24. The hypotheses in this study were tested using the Outer Model and Inner Model through the SmartPLS v3.0 software. The results of the study conclude that Corporate Social Responsibility has no significant effect on Firm Value, while the Investment Opportunity Set does have a significant impact on Firm Value. Furthermore, Good Corporate Governance strengthens the relationship between Corporate Social Responsibility and Firm Value, but does not moderate the relationship between the Investment Opportunity Set and Firm Value.
The Influence of Tax, Institutional Ownership, and Profitability on Dividend Policy Akhdan, Akhdan; Abdullah, Siti Intan Nurdiana Wong; Purwati, Astri Ayu
Research in Accounting Journal (RAJ) Vol. 5 No. 2 (2024): RAJ (Research in Accounting Journal)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/raj.v5i2.7650

Abstract

This study investigates the impact of profitability, institutional ownership, and dividend policy on the firm value of Indonesian companies listed on the Indonesia Stock Exchange (IDX). Using a sample of companies from the manufacturing sector, the research examines how these financial variables influence the market value of firms. The study also explores the moderating role of tax planning and the relationship between dividend policies and firm profitability. The results indicate that profitability and institutional ownership have a significant positive effect on firm value, while dividend policy plays a crucial moderating role in enhancing firm value. Tax planning is also found to have a positive moderating effect on the relationship between profitability and firm value. These findings highlight the importance of maintaining a balance between profit distribution and retaining earnings for corporate growth. The study contributes to the broader understanding of corporate finance strategies, especially in emerging markets like Indonesia.
Earnings Quality in Motion: Analyzing the Role of Profitability, Firm Characteristics, and Audit Practices (2019–2023) Wijaya, Evelyn; Simanjuntak, Edita Yolanda Malika; Suhermin, Suhermin
Research in Accounting Journal (RAJ) Vol. 5 No. 2 (2024): RAJ (Research in Accounting Journal)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/raj.v5i2.7653

Abstract

The transportation and logistics sector plays a crucial role in supporting consumption activities across communities and industries, including trade, services, manufacturing, and construction. These sectors are widely recognized as key drivers of national economic growth. This study aims to examine the impact of Profitability, Company Size, Company Age, Audit Quality, and Audit Committee on Earnings Quality within the transportation and logistics sector during the period 2019–2023. The research utilizes secondary data derived from company financial statements, with a purposive sampling method employed to select the sample. A total of 22 companies were included in the study. Quantitative analysis was conducted using SmartPLS. The findings reveal that Company Size has a negative effect on Earnings Quality, while Company Age has a positive effect. Meanwhile, Profitability, Audit Quality, and Audit Committee were found to have no significant effect on Earnings Quality. High-quality earnings reflect a company’s true financial performance and serve as a reliable indicator for predicting future earnings.
The Impact of Accounting Information Systems, Internal Audit, and Human Resource Quality on Employee Performance at PT. Bumi Berdikari Sentosa Wina Raida Anggraini, Cut; Puspitasari, Dian Puji; Marlina, Evi
Research in Accounting Journal (RAJ) Vol. 5 No. 2 (2024): RAJ (Research in Accounting Journal)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/raj.v2i2.7667

Abstract

This study aims to examine the influence of accounting information systems, internal audit, and the quality of human resources on employee performance at PT. Bumi Berdikari Sentosa. The data collection method employed in this research is a questionnaire. The population consists of all 55 employees of PT. Bumi Berdikari Sentosa, with a sample of 45 employees selected through purposive sampling. The data analysis techniques used include descriptive analysis, data quality testing, classical assumption testing, multiple linear regression analysis, hypothesis testing, and the coefficient of determination test.The findings reveal that the accounting information system has a significant positive effect on employee performance. In contrast, internal audit does not show a significant effect on employee performance. Meanwhile, the quality of human resources significantly influences employee performance.

Page 5 of 5 | Total Record : 47

 1   2   3   4   5 

Filter by Year

2020 2024


Reset
Filter By Issues
All Issue Vol. 5 No. 2 (2024): RAJ (Research in Accounting Journal) Vol. 5 No. 1 (2024): RAJ (Research in Accounting Journal) Vol. 4 No. 2 (2023): RAJ (Research in Accounting Journal) Vol. 4 No. 1 (2023): RAJ (Research in Accounting Journal) Vol. 3 No. 2 (2022): RAJ (Research in Accounting Journal) Vol. 3 No. 1 (2022): RAJ (Research in Accounting Journal) Vol. 2 No. 2 (2021): RAJ (Research in Accounting Journal) Vol. 2 No. 1 (2021): RAJ (Research in Accounting Journal) Vol. 1 No. 2 (2020): RAJ (Research in Accounting Journal) Vol. 1 No. 1 (2020): RAJ (Research in Accounting Journal)