JAF- Journal of Accounting and Finance最新文献_第3页

ANALISIS PENGARUH CAPM BETA, FIRM SIZE, BOOK TO MARKET RATIO, DAN MOMENTUM TERHADAP RETURN SAHAM 分析pengaruh capm beta、公司规模、账面市值比、Dan momentum terhadap return saham

JAF- Journal of Accounting and Finance Pub Date : 2019-10-21 DOI: 10.25124/jaf.v3i2.2300

Alex Tumpal Hutajulu, Evita Puspitasari

引用次数: 0

Pengaruh Pendapatan Asli Daerah (PAD), Dana Alokasi Umum (DAU), serta Belanja Modal terhadap Tingkat Kemandirian Keuangan Daerah Kabupaten/Kota Provinsi Jawa Barat 地方收入(PAD)、一般拨款(DAU)以及资金支出对西爪哇省地区自力更生水平的影响

JAF- Journal of Accounting and Finance Pub Date : 2019-10-18 DOI: 10.25124/JAF.V2I1.2098

Nareswari Listya Nindita

{"title":"Pengaruh Pendapatan Asli Daerah (PAD), Dana Alokasi Umum (DAU), serta Belanja Modal terhadap Tingkat Kemandirian Keuangan Daerah Kabupaten/Kota Provinsi Jawa Barat","authors":"Nareswari Listya Nindita","doi":"10.25124/JAF.V2I1.2098","DOIUrl":"https://doi.org/10.25124/JAF.V2I1.2098","url":null,"abstract":"Penyelenggaraan pemerintahan yang diselenggarakan oleh daerah seluruhnya merupakan hak dan wewenang dan juga kewajiban daerah itu sendiri untuk mengatur jalannya pemerintahan daerah secara mandiri. Kemandirian keuangan daerah berarti pemerintah dapat melakukan sendiri dalam rangka asas desentralisasi. Tingkat kemandirian keuangan daerah dapat dilihat dari tingkat Pendapatan Asli Daerah, Dana Alokasi Umum, dan Belanja Modal yang dimiliki oleh daerah tersebut. Penelitian ini bertujuan untuk mengetahui bagaimana Pendapatan Asli Daerah, Dana Alokasi Umum, Belanja Modal dan Tingkat Kemandirian Keuangan Daerah Kabupaten/Kota Provinsi Jawa Barat Tahun 2014-2017 serta untuk mengetahui pengaruh parsial dan simultan diantara variabel tersebut. Sampel yang digunakan penelitian ini adalah 27 kabupaten/kota di Provinsi Jawa Barat dengan menggunakan metode sensus sampling atau sampling jenuh sehingga memperoleh 108 sampel. \u0000Hasil penelitian ini menunjukan pendapatan asli daerah, dana alokasi umum, dan belanja modal berpengaruh secara simultan terhadap tingkat kemandirian keuangan daerah. Secara parsial, pendapatan asli daerah berpengaruh positif terhadap tingkat kemandirian keuangan daerah, dana alokasi umum tidak berpengaruh terhadap tingkat kemandirian keuangan daerah, belanja modal berpengaruh negatif terhadap tingkat kemandirian keuangan daerah.","PeriodicalId":269312,"journal":{"name":"JAF- Journal of Accounting and Finance","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114359314","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: 1

PENGARUH PERSEPSI MANFAAT, KEMUDAHAN, KERUMITAN, DAN SIKAP PENGGUNAAN TERHADAP MINAT UNTUK MENGGUNAKAN ERP 使用ERP对学生的好处、安逸、复杂性和态度的影响

JAF- Journal of Accounting and Finance Pub Date : 2019-10-10 DOI: 10.25124/jaf.v1i01.886

F.T.A. Ningtyas, M. R. Nazar

{"title":"PENGARUH PERSEPSI MANFAAT, KEMUDAHAN, KERUMITAN, DAN SIKAP PENGGUNAAN TERHADAP MINAT UNTUK MENGGUNAKAN ERP","authors":"F.T.A. Ningtyas, M. R. Nazar","doi":"10.25124/jaf.v1i01.886","DOIUrl":"https://doi.org/10.25124/jaf.v1i01.886","url":null,"abstract":"This research describes the individual acceptance by Accounting students of Telkom University on ERP using a variable Technology Acceptance Model (TAM) to perceived usefulness, ease of use, attitude use, and intention to use and also external variable of TAM to perceived complexity. This research aims to knowing the influence of perceived usefulness, ease of use, complexity, and attitude use on intention to use ERP of simultaneously and partial. A methods of this research used the quantitative approach to intends of descriptive. The kind of data is the primary data of respondentâ€™s answers on the questionnaires from 207 students who were sample to Accounting students of Telkom University class of 2013 and 2014. Analysis of data in this research using descriptive analysis and multiple regression analysis. The results of data processing showed that variable perceived usefulness, ease of use, attitude use, and intention to use are on good category, while perceived complexity be in the not good. F test results showed that there were influence simultaneously between variables perceived usefulness, ease of use, complexity, and attitude use against the intention to use ERP. The results of the t test showed that the perceived usefulness variable it has significant of intention to use, perceived ease of use it has significant of intention to use, perceived complexity have significant of intention to use, and attitude use it has insignificant of intention to use.","PeriodicalId":269312,"journal":{"name":"JAF- Journal of Accounting and Finance","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124401290","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: 1

PENGARUH LIKUIDITAS, LEVERAGE DAN PERTUMBUHAN PERUSAHAAN TERHADAP PERINGKAT OBLIGASI 流动性、杠杆和企业增长对债券评级的影响

JAF- Journal of Accounting and Finance Pub Date : 2019-10-10 DOI: 10.25124/JAF.V1I01.900

Putri Kinanti Azani, K. Khairunnisa

引用次数: 2

RELEVANSI TATA KELOLA PUBLIK DAN ETIKA PERUSAHAAN 公共治理与企业道德的相关性

JAF- Journal of Accounting and Finance Pub Date : 2019-10-10 DOI: 10.25124/JAF.V3I1.2166

Sofik Handoyo

引用次数: 0

Peran Market Value Added dalam Memoderasi Pengaruh Pengungkapan Corporate Social Responsibility terhadap Nilai Perusahaan

JAF- Journal of Accounting and Finance Pub Date : 2019-08-06 DOI: 10.25124/JAF.V3I1.2080

Astrie Krisnawati, Sarah Khaerunnisha Fathiarani

{"title":"Peran Market Value Added dalam Memoderasi Pengaruh Pengungkapan Corporate Social Responsibility terhadap Nilai Perusahaan","authors":"Astrie Krisnawati, Sarah Khaerunnisha Fathiarani","doi":"10.25124/JAF.V3I1.2080","DOIUrl":"https://doi.org/10.25124/JAF.V3I1.2080","url":null,"abstract":"Perusahaan dan pelaku bisnis semakin dituntut agar tidak hanya berorientasi dalam memaksimalkan laba tetapi mampu memberikan kontribusi positif terhadap lingkungan dengan mengembangkan apa yang disebut dengan Corporate Social Responsibility. Penelitian ini bertujuan untuk mengetahui pengaruh pengungkapan CSR dengan nilai perusahaan menggunakan metode analisis regresi sederhana. Selain itu dalam penelitian ini juga menggunakan Market Value Added (MVA) sebagai variabel moderasi untuk mengetahui apakah MVA dapat memperkuat atau memperlemah hubungan antara CSR dengan nilai perusahaan dengan menggunakan metode analisis Moderate Regression Analysis (MRA). Pada penelitian ini terdapat tiga sampel perusahaan sektor transportasi dan infrastruktur yang terdaftar di Bursa Efek Indonesia tahun 2011 sampai dengan 2015, yaitu Samudera Indonesia, Mitra International Resources, dan Garuda Indonesia. Hasil penelitian ini menunjukan bahwa pengungkapan CSR tidak berpengaruh signifikan terhadap nilai perusahaan dengan nilai signifikasi sebesar 0,681 dan perolehan R square sebesar 0.013 atau 1.3% yang mana sisanya yaitu 98.7% dipengaruhi oleh variabel lain. Di samping itu, penelitian ini juga menyatakan bahwa Market Value Added (MVA) tidak berhasil memoderasi hubungan antara pengungkapan CSR dengan nilai perusahaan, artinya pengungkapan CSR tidak dapat meningkatkan nilai perusahaan pada saat MVA perusahaan tinggi dan sebaliknya.","PeriodicalId":269312,"journal":{"name":"JAF- Journal of Accounting and Finance","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-08-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114575243","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 Penyaluran Kredit Usaha Rakyat, Non Performing Loan,Tingkat Suku Bunga Bank Indonesia dan CAR Terhadap Profitabilitas (Studi Kasus Pada PT Bank Rakyat Indonesia (PERSERO) TBK Periode 2010-2017) 推动者信贷额度、不显示贷款、印尼银行利率及汽车盈利能力的影响(2017 -2017年间PT . people Bank个案研究)

JAF- Journal of Accounting and Finance Pub Date : 2019-08-06 DOI: 10.25124/JAF.V3I1.2109

Muhammad Andhika Wiranegara

{"title":"Pengaruh Penyaluran Kredit Usaha Rakyat, Non Performing Loan,Tingkat Suku Bunga Bank Indonesia dan CAR Terhadap Profitabilitas (Studi Kasus Pada PT Bank Rakyat Indonesia (PERSERO) TBK Periode 2010-2017)","authors":"Muhammad Andhika Wiranegara","doi":"10.25124/JAF.V3I1.2109","DOIUrl":"https://doi.org/10.25124/JAF.V3I1.2109","url":null,"abstract":"The purpose of this study was to determine whether the level of People's Business Credit distribution, non-performing loans, Bank Indonesia interest rates and CAR can affect the level of profitability (Return On Asset) of PT Bank Rakyat Indonesia (Persero) Tbk, this study using secondary data sourced from the quarterly financial statements in the period 2010-2017. In managing the data that is owned, the author uses the SPSS version 20 data processing application. The data analysis technique used is multiple linear regression and to test the hypotheses of this study using t-statistical tests to test hypotheses partially and f-statistical tests to test hypothetically simultaneous. From the results of the tests that have been carried out in the Business Credit distribution, the interest rates of Bank Indonesia and CAR do not partially affect Return On Assets, while the non-performing loans affect Return On Assets. Simultaneously, the variable of People's Business Credit distribution, non-performing loans, Bank Indonesia interest rates and CAR has an effect on Return On Asset of 71.4 percent and the other is influenced by variables other than those studied. \u0000 \u0000 \u0000Key notes : Kredit Usaha Rakyat, Non Performing Loan, tingkat suku bunga Bank Indonesia, Capital Adequacy Ratio, Return On Asset.","PeriodicalId":269312,"journal":{"name":"JAF- Journal of Accounting and Finance","volume":"18 2","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-08-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"120905747","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 Literasi Keuangan Terhadap Perilaku Konsumtif Generasi Milenial Di Kota Bandung 金融素养对万隆市千年人口消费行为的影响

JAF- Journal of Accounting and Finance Pub Date : 2019-08-06 DOI: 10.25124/JAF.V3I1.2167

Zahra Qurotaa’yun, Astrie Krisnawati

引用次数: 9

PENGARUH FUNGSI AUDIT INTERNAL, RISIKO PERUSAHAAN, DAN KOMPLEKSITAS PERUSAHAAN TERHADAP FEE AUDIT 内部审计功能、企业风险和企业复杂性对审计费用的影响

JAF- Journal of Accounting and Finance Pub Date : 2019-08-06 DOI: 10.25124/JAF.V3I1.2096

Sheha Silvia Ananda

{"title":"PENGARUH FUNGSI AUDIT INTERNAL, RISIKO PERUSAHAAN, DAN KOMPLEKSITAS PERUSAHAAN TERHADAP FEE AUDIT","authors":"Sheha Silvia Ananda","doi":"10.25124/JAF.V3I1.2096","DOIUrl":"https://doi.org/10.25124/JAF.V3I1.2096","url":null,"abstract":"Teori keagenan merupakan perbedaan kepentingan antara principal dan agent akhirnya memicu timbulnya agency cost, contoh dari biaya monitoring adalah fee audit. Fee audit merupakan imbalan yang diterima oleh auditor eksternal apabila telah memberikan pelayanan terhadap jasa audit yang dilakukan kepada suatu perusahaan. Peraturan tentang penentuan besaran fee audit sangat penting untuk dipatuhi untuk menghindari keraguan mengenai kemampuan dan kompetensi auditor dalam menerapkan standar teknis dan standar profesional yang berlaku. \u0000 Penelitian ini menggunakan variabel independen fungsi audit internal, risiko perusahaan, dan kompleksitas perusahaan. Sedangkan variabel dependennya adalah fee audit. Populasi dalam penelitian ini adalah perusahaan keuangan yang terdaftar di Bursa Efek Indonesia pada tahun 2016-2018. Teknik pemilihan sampel menggunakan purposive sampling dan diperoleh 25 perusahaan selama tiga tahun sehingga didapatkan 75 sampel yang diobservasi. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi data panel dengan menggunakan aplikasi Eviews versi 10. \u0000 Berdasarkan hasil penelitian fungsi audit internal, risiko perusahaan, dan kompleksitas perusahaan berpengaruh secara simultan terhadap fee audit. Secara parsial kompleksitas perusahaan berpengaruh positif terhadap fee audit. Sedangkan fungsi audit internal dan risiko perusahaan tidak berpengaruh terhadap fee audit.","PeriodicalId":269312,"journal":{"name":"JAF- Journal of Accounting and Finance","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-08-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123370665","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: 1

PENGARUH KEPEMILIKAN INSTITUSIONAL, INTELLECTUAL CAPITAL, DAN LEVERAGE TERHADAP FINANCIAL DISTRESS

JAF- Journal of Accounting and Finance Pub Date : 2019-07-22 DOI: 10.25124/JAF.V2I2.2125

Saskhia Irving Maest Purba

{"title":"PENGARUH KEPEMILIKAN INSTITUSIONAL, INTELLECTUAL CAPITAL, DAN LEVERAGE TERHADAP FINANCIAL DISTRESS","authors":"Saskhia Irving Maest Purba","doi":"10.25124/JAF.V2I2.2125","DOIUrl":"https://doi.org/10.25124/JAF.V2I2.2125","url":null,"abstract":"The purpose of this study is to determine the influence of institutional ownership (KI), intellectual capital (IC) and Leverage (DER) to financial distress (Springate) financial distress condition. Independent variables in this study are institutional ownership (KI), intellectual capital (IC) and Leverage (DER) and financial distress (Springate) partially or simultaneously. \u0000Population in this study is Manufacture companies’s sector listed on Indonesia Stock Exchange in 2014-2017. The sampling technique was using purposive sampling, obtained 128 sample data and use Panel data regression analysis using software Eviews 10. \u0000Random effect model was chosen after 3 regression panel test. Simultaneously, all the independet variables have significant effect to dependent variable (financial distress). Partially intellectual capital (IC) have negative significant effect with to financial distress. Leverage (DER) have positive significant effect to financial distress. But institutional ownership (KI) have no significant effect to financial distress. \u0000Keyword: Financial distress, Institutional Ownership, Intellectual Capital, Leverage","PeriodicalId":269312,"journal":{"name":"JAF- Journal of Accounting and Finance","volume":"27 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-07-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129508943","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: 9