JAF- Journal of Accounting and Finance最新文献_第2页

FINANCIAL PERFORMANCE ANALYSIS OF BANK COMPANIES BEFORE AND AFTER THE FINTECH ERA 金融科技时代前后银行公司财务绩效分析

JAF- Journal of Accounting and Finance Pub Date : 2021-09-30 DOI: 10.25124/jaf.v5i2.4009

Syena Idfilandu, S. Saripudin

引用次数: 1

Pengaruh Komitmen Profesi dan Perilaku Etis Terhadap Pencegahan Fraud 职业承诺和道德行为对欺诈预防的影响

JAF- Journal of Accounting and Finance Pub Date : 2021-09-30 DOI: 10.25124/jaf.v5i2.3903

Sabirin Sabirin

引用次数: 1

Environment Management Reporting Disclosure Before And After Sustainability Development Goals 可持续发展目标前后的环境管理报告披露

JAF- Journal of Accounting and Finance Pub Date : 2021-09-30 DOI: 10.25124/jaf.v5i2.3956

L. Lisnawati, Yati Mulyati

{"title":"Environment Management Reporting Disclosure Before And After Sustainability Development Goals","authors":"L. Lisnawati, Yati Mulyati","doi":"10.25124/jaf.v5i2.3956","DOIUrl":"https://doi.org/10.25124/jaf.v5i2.3956","url":null,"abstract":"Penelitian ini menganalisis aspek Environment Management Reporting Disclosure pada sektorpulp and paper yang sudah tercatat di Bursa Indonesia sebagai bentuk tanggung jawabterhadap Manusia (people), Bumi (planet) and keuntungan (profit) pada triple bottom linesebagai bagian dari Sustainability Development Goals (SDGs). Penelitian ini bertujuan untukmelihat adakah kesamaan atau perbedaan antara pengungkapan sebelum dan sesudah SDGs.Metode yang digunakan dalam penelitian adalah menggunakan pendekatan analisis konten/isikuantitatif (quantitave content analysis) terhadap konten website perusahaan pulp and paperdengan unit fisik, unit sintaksis dan unit tematik. Hasil penelitian dengan menggunakan ujibeda untuk menganalisa apakah ada perbedaan pengungkapan konten di website sebelum dansesudah SDGs adalah tidak ada perbedaan signifikan antara pengungkapan sebelum dansesudah sustainability. Terdapat dua variabel konservasi hewan dan rating yang tidak diungkapkan dalam laporan dan hanya 66% pengungkapan dilakukan secara konsisten setiaptahunnya oleh entitas. Implikasi penelitian adalah harus terdapat pedoman yang pasti danrinci terkait dengan pengungkapan Environment Management Reporting sehingga terdapatkeseragaman dalam mengungkapkan laporan lingkungan.Kata Kunci: Analisis konten, Environmental Management Reporting, Triple Bottom Line","PeriodicalId":269312,"journal":{"name":"JAF- Journal of Accounting and Finance","volume":"33 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126977397","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The Influence of Financial Ratio to Profit Growth

JAF- Journal of Accounting and Finance Pub Date : 2021-09-30 DOI: 10.25124/jaf.v5i2.3717

Vaya Juliana Dillak, T. Siburian

引用次数: 1

Peranan Pendidikan Profesional Berkelanjutan Terhadap Akuntan Berpraktik 会计的持续专业教育作用

JAF- Journal of Accounting and Finance Pub Date : 2021-09-30 DOI: 10.25124/jaf.v5i2.4002

B. Napitupulu, Sita Dewi, Dwi Listyowati

引用次数: 0

DETERMINANT ACCEPTANCE OF INFORMATION SYSTEMS IN THE COOPERATIVE OF PALM OIL PRODUCERS, MUSI BANYUASIN DISTRICT musi banyuasin地区棕榈油生产者合作社信息系统的决定性验收

JAF- Journal of Accounting and Finance Pub Date : 2020-01-01 DOI: 10.25124/jaf.v4i1.2362

Rizka agi sawitri, L. Fuadah, Suhel

{"title":"DETERMINANT ACCEPTANCE OF INFORMATION SYSTEMS IN THE COOPERATIVE OF PALM OIL PRODUCERS, MUSI BANYUASIN DISTRICT","authors":"Rizka agi sawitri, L. Fuadah, Suhel","doi":"10.25124/jaf.v4i1.2362","DOIUrl":"https://doi.org/10.25124/jaf.v4i1.2362","url":null,"abstract":"Application of Information Technology in Cooperative business entities is deemed necessary to be implemented in Cooperatives, where the implementation of the use of Technology will provide many conveniences and advantages in developing the Cooperative business itself. There are still many cooperatives that do bookkeeping manually which results in wasted time and value of effectiveness and efficiency. The objective to be achieved in this study is to analyze the effect of perception on PU and PEU on attitude toward using, and the effect of the user's attitude (attitude toward using) effect on acceptance information Systems. \u0000This research uses a quantitative approach with the type of research is causal. The sampling technique uses nonprobability techniques through purposive sampling. The sample used was 164 cooperative employees with primary data sources through questionnaires. The analysis technique used is SEM-PLS. \u0000The results obtained in this study are the PU has significantly positive effect on ATU, PEU has significantly positive effect on ATU and ATU has significantly influence on the acceptance of information systems.","PeriodicalId":269312,"journal":{"name":"JAF- Journal of Accounting and Finance","volume":"62 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124344520","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Analisis Faktor-Faktor yang Mempengaruhi Kecurangan Laporan Keuangan dalam Perspektif Fraud Pentagon 从五角大楼欺诈的角度分析影响财务报表的因素

JAF- Journal of Accounting and Finance Pub Date : 2019-10-21 DOI: 10.25124/jaf.v3i2.2229

A. A. Rahman

{"title":"Analisis Faktor-Faktor yang Mempengaruhi Kecurangan Laporan Keuangan dalam Perspektif Fraud Pentagon","authors":"A. A. Rahman","doi":"10.25124/jaf.v3i2.2229","DOIUrl":"https://doi.org/10.25124/jaf.v3i2.2229","url":null,"abstract":"Fraudulent financial reporting is a deliberate action for misstatement from the disclosure of financial statement that intended to deceive financial statement user in making economic decisions. This can be a serious problem because it can harm many parties. This research aims to examine and obtain evidence of the influence of fraud pentagon on fraudulent financial reporting, descriptively, simultaneously and partially. This research population includes infrastructure, utility, and transportation sector companies listed on the Indonesia Stock Exchange, 2016-2017. The sample collected by purposive sampling, which obtains 45 company with two years of observation. Therefore, there are 90 of the total sample researched. The analysis technique utilized the logistic regression using SPSS 24 software. The result shows that pressure, opportunity, rationalization, competence, and arrogance factors simultaneously affect the fraudulent financial reporting. Only the pressure factor partially affect the fraudulent financial reporting. Moreover, opportunity, rationalization, competence, and arrogance factors do not influence the fraudulent financial reporting.","PeriodicalId":269312,"journal":{"name":"JAF- Journal of Accounting and Finance","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115037852","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 12

Faktor Determinan dari Cost of Financial Distress 财务困境的决定成本因素

JAF- Journal of Accounting and Finance Pub Date : 2019-10-21 DOI: 10.25124/jaf.v3i2.2208

Aninditya Cindy Natasya, F. T. Kristanti

引用次数: 1

Study of Correlation Between Selected Financial Components (EBIT, Dividends, Retained Earnings, and Debt to Equity Ratio) with Stock Prices of Companies in Indonesian Real Estate Industry 印尼房地产公司财务成分(息税前利润、股息、留存收益和负债权益比)与股价的相关性研究

JAF- Journal of Accounting and Finance Pub Date : 2019-10-21 DOI: 10.25124/jaf.v3i2.2169

R. A. Rahadi, Harris Kristianto Yondi, Alex Budiman

{"title":"Study of Correlation Between Selected Financial Components (EBIT, Dividends, Retained Earnings, and Debt to Equity Ratio) with Stock Prices of Companies in Indonesian Real Estate Industry","authors":"R. A. Rahadi, Harris Kristianto Yondi, Alex Budiman","doi":"10.25124/jaf.v3i2.2169","DOIUrl":"https://doi.org/10.25124/jaf.v3i2.2169","url":null,"abstract":"The real estate industry in Indonesia is forecasted to keep growing in the future. There will be significant opportunities in the capital market for investment. It is essential for investors who will invest in this industry to understand what factors are essential to predict stocks price movement, especially for stock trading investors. For companies in the industry, knowing what they should do to attain growth more significant than the industry itself is essential to attract investors. The research purposes are to study the correlation between selected financial components and stock price. The analysis was done by calculating the correlation between financial components with stock price using 10-years period data. \u0000The results show there are six classes of companies according to correlation analysis: significant with EBIT, significant with dividend, significant with RE, significant with DER, multi significant, and insignificant. The most substantial component is the debt to equity ratio. Recommendation for investors is to understand the industry and aware of companies' activities before investing. Investing in sustainable companies leads to stable capital gain while for risk-taker investors, investing in other companies should be based on the projects handled by the company. For companies, they should have focused on the factors that correlate with their stock price.","PeriodicalId":269312,"journal":{"name":"JAF- Journal of Accounting and Finance","volume":"100 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131797643","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

PENGARUH EXCESS CASH DAN INSUFFICIENT CASH TERHADAP KINERJA PERUSAHAAN DAN REAKSI PASAR (STUDI PADA PERUSAHAAN YANG TERDAFTAR DI BEI TAHUN 2010-2013) 过度现金对公司表现和市场反应的影响(2011 -2013年上市公司的研究)

JAF- Journal of Accounting and Finance Pub Date : 2019-10-21 DOI: 10.25124/jaf.v3i2.2301

Merri Dwi Nurrani, Evi Puspitasari, R. E. Fanggidae

引用次数: 1