Jurnal Riset Akuntansi dan Keuangan最新文献

{"title":"“PENSI BINTEY”: PENGARUH IMPLEMENTASI BIG DATA ANALYTICS TERHADAP TERJADINYA AUDIT DELAY","authors":"Nicholas Alexander Tunggal, Elliza Elliza","doi":"10.21460/JRAK.2020.162.378","DOIUrl":"https://doi.org/10.21460/JRAK.2020.162.378","url":null,"abstract":"ABSTRACT Audit delay states the complexity of transactions that occur within a business entity. Many companies have tried to find ways to avoid audit delay conditions in their business processes, one of which is by implementing big data analytics in the company's operational activities. The purpose of this study was to determine the effect of implementing big data analytics on audit delay and several other factors such as company size, company age, company profit and loss, auditor opinion, and reputation of public accounting firms. This study will use empirical data based on publicly traded companies with the 2017-2019 period. The selection for the 2017-2019 period is based on the hypothesis that many companies are starting to apply big data analytics in carrying out their business processes. Big data analytics is projected based on disclosures made by companies. Based on the results of logistic regression analysis, big data analysis has no significant effect. This suggests that the accountant/auditor should consider implementing big data analytics because of its complexity.Keywords: audit delay, big data analytics ABSTRAK Audit delay mengindikasikan adanya kompleksitas transaksi yang terjadi dalam suatu entitas bisnis. Banyak perusahaan yang telah mencoba mencari cara agar terhindar dari kondisi audit delay dalam proses bisnisnya, salah satunya dengan mengimplementasikan big data analytics dalam kegiatan operasional perusahaan. Tujuan penelitian ini adalah untuk mengetahui pengaruh implementasi big dataanalytics terhadap audit delay serta beberapa faktor lainnya seperti ukuran perusahaan, umur perusahaan, laba rugi perusahaan, opini auditor, dan juga reputasi kantor akuntan publik. Penelitian ini akan menggunakan data empiris berdasarkan perusahaan go public dengan periode 2017-2019. Pemilihan periode 2017-2019 didasarkan pada mulai banyaknya perusahaan yang menerapkan big data analytics dalam menjalankan proses bisnisnya. Big data analytics diproyeksikan berdasarkan pengungkapan yang dilakukan perusahaan. Berdasarkan hasil analisis regresi logistik, big data analytics tidak berpengaruh signifikan. Hal ini menunjukkan bahwa akuntan/auditor harus mempertimbangkan pengimplementasian big data analytics karena terkait dengan kompleksitasnya.Kata kunci: audit delay, big data analytics","PeriodicalId":32031,"journal":{"name":"Jurnal Riset Akuntansi dan Keuangan","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-07-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47854494","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}

{"title":"FAKTOR-FAKTOR YANG MEMPENGARUHI NIAT INDIVIDU MELAKUKAN WHISTLEBLOWING: STUDI ANALISIS META","authors":"Fransiska Alicia","doi":"10.21460/JRAK.2020.162.379","DOIUrl":"https://doi.org/10.21460/JRAK.2020.162.379","url":null,"abstract":"ABSTRACT This study aims to determine the factors that influence individual intention to do whistleblowing using 10 years of research data. The purpose of this research is to examine the association between Ethical Judgement Whistleblowing, Locus of Control, Organizational Commitment, Fraud Severity Rate, Personal Cost Reporting, Personal Responsibility Reporting, Job Satisfaction, Fair Treatment, Cooperativeness, Moral Reasoning, Anonym Reporting Channels, Education on Whistleblowing, Attitude, Perceived Behavioral Control, Organizational Support, Subjective Norms, Professional Commitment, Ethical Climate-Egoism, Ethical Climate-Benevolence, Ethical Climate-Principle, Anticipatory Socialization, Self-Interest, Feel Anger, Ethnic, Self-Efficacy, Managerial Status, Ethical Decision Making, Reward, Corporate Ethical, Gender, Controllability to whistleblowing intention. This research accumulates and integrates existing studies using meta-analysis techniques on 35 sample journals published between 2010-2020. Based on the research results, there are 28 variables as factors that can influence whistleblowing intention.Keywords: whistleblowing, whistleblowing intention, factors affecting whistleblowing, meta-analysis ABSTRAK Penelitian bertujuan untuk mengetahui faktor-faktor yang mempengaruhi niat individu melakukan whistleblowing dengan menggunakan 10 tahun data penelitian. Penelitian ini menguji pengaruh Ethical Judgement Whistleblowing, Locus of Control, Organizational Commitment, Fraud Severity Rate, Personal Cost Reporting, Personal Responsibility Reporting, Job Satisfaction, Fair Treatment, Cooperativeness, Moral Reasoning, Anonym Reporting Channels, Education on Whistleblowing, Attitude, Perceived Behavioral Control, Organizational Support, Subjective Norms, Professional Commitment, Ethical Climate-Egoism, Ethical Climate-Benevolence, Ethical Climate-Principle, Sosialisasi Antisipatif, Self-Interest, Feel Anger, Suku Bangsa, Self-Efficacy, Managerial Status, Ethical Decision Making, Reward, Corporate Ethical, Jenis Kelamin, Controllability terhadap niat whistleblowing. Penelitian ini mengakumulasi dan mengintegrasikan studi yang telah ada dengan menggunakan teknik meta analisis terhadap 35 jurnal sampel yang dipublikasikan antara tahun 2010-2020. Berdasarkan hasil penelitian, terdapat 28 variabel sebagai faktor yang dapat mempengaruhi niat whistleblowing.Kata kunci: pengaduan, niat pengaduan, faktor yang mempengaruhi pengaduan, meta analisis","PeriodicalId":32031,"journal":{"name":"Jurnal Riset Akuntansi dan Keuangan","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-07-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43456615","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}

{"title":"PENGARUH JUMLAH SEGMEN OPERASI DAN UKURAN PERUSAHAAN TERHADAP KETEPATAN WAKTU PELAPORAN LAPORAN KEUANGAN DENGAN REPUTASI KAP SEBAGAI VARIABEL MODERASI","authors":"A. Setyani","doi":"10.21460/JRAK.2021.171.359","DOIUrl":"https://doi.org/10.21460/JRAK.2021.171.359","url":null,"abstract":"ABSTRAK  Informasi yang terkandung dalam laporan keuangan harus relevan untuk memenuhi kebutuhan pengguna dalam proses pengambilan keputusan. Tuntutan akan kepatuhan terhadap ketepatan waktu pelaporan dalam menyampaikan laporan keuangan perusahaan publik di Indonesia telah diatur dalam Keputusan Ketua Badan Pengawas Pasar Modal Nomor KEP-346/BL/2011 tentang Penyampaian Laporan Keuangan Berkala Emiten atau Perusahaan Publik. Dalam lampirannya, yaitu Peraturan Bapepam Nomor X.K.2, menyebutkan bahwa laporan keuangan tahunan harus disertai dengan laporan akuntan dengan pendapat yang lazim dan disampaikan kepada Bapepam selambat-lambatnya pada akhir bulan ketiga (90 hari) setelah tanggal laporan keuangan tahunan. Penelitian ini bertujuan untuk menguji faktor-faktor yang mempengaruhi ketepatan waktu pelaporan laporan keuangan. Faktor – faktor yang diuji dalam penelitian ini adalah jumlah segmen operasi, ukuran perusahaan dan reputasi KAP sebagai variabel moderasi. Data yang digunakan yaitu data sekunder perusahaan LQ45 yang terdaftar di BEI tahun 2015 - 2019. Analisis data yang digunakan yaitu menggunakan Logistic Regression Analysis pada tingkat signifikansi 5%. Diperoleh hasil bahwa jumlah segmen operasi dan ukuran perusahaan tidak mempengaruhi ketepatan waktu pelaporan laporan keuangan perusahaan. Sementara itu, reputasi KAP tidak memoderasi pengaruh jumlah segemen operasi dan ukuran perusahaan terhadap ketepatan waktu pelaporan laporan keuangan perusahaan.Kata kunci: segmen operasi, ukuran perusahaan, ketepatan waktu, reputasi KAP  ABSTRACT The information contained in the financial statements must be relevant to meet the needs of users in the decision making process. The demand for compliance with the timeliness of reporting in submitting financial reports of public companies in Indonesia has been regulated in the Decree of the Chairman of the Capital Market Supervisory Agency Number KEP-346 / BL/2011 concerning Submission of Periodic Financial Reports of Issuers or Public Companies. In its attachment, Bapepam Regulation Number X.K.2, states that the annual financial report must be accompanied by an accountant's report with the usual opinion and submitted to Bapepam no later than the end of the third month (90 days) after the date of the annual financial report. This study aims to examine the factors that affect the timeliness of reporting financial statements. The factors tested in this study were the number of operating segments, company size and KAP reputation as moderating variables. The data used are secondary data from LQ45 companies listed on the IDX in 2015 - 2019. Analysis of the data used is Logistic Regression Analysis at a significance level of 5%. The results show that the number of operating segments and company size do not affect the timeliness of reporting the company's financial statements. Meanwhile, the reputation of KAP does not moderate the effect of the number of operating segments and company size on the timeliness of report","PeriodicalId":32031,"journal":{"name":"Jurnal Riset Akuntansi dan Keuangan","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-07-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42185603","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}

{"title":"PENGARUH KINERJA LINGKUNGAN, PENGUNGKAPAN LINGKUNGAN, DAN PROFITABILITAS TERHADAP TINGKAT PENGEMBALIAN SAHAM: STUDI EMPIRIS DI BURSA EFEK INDONESIA","authors":"Hidayah Wiweko","doi":"10.21460/JRAK.2021.171.361","DOIUrl":"https://doi.org/10.21460/JRAK.2021.171.361","url":null,"abstract":"ABSTRAK Tujuan dilakukan penelitian ini adalah untuk mengetahui pengaruh kinerja lingkungan, pengungkapan lingkungan dan profitabilitas terhadap return saham. Variabel independen dalam penelitian ini adalah kinerja lingkungan, pengungkapan lingkungan dan profitabilitas. Variabel dependen dalam penelitian ini adalah return saham. Populasi dalam penelitian ini adalah sektor manufaktur yang memperoleh peringkat PROPER dan terdaftar di Bursa Efek Indonesia (BEI) tahun 2015-2018 sebanyak 42 perusahaan. Sampel dalam penelitian ini diambil dengan menggunakan metode purposive sampling. Analisis data menggunakan statistik deskriptif, uji asumsi klasik, analisis regresi berganda dan pengujian hipotesis. Hasil penelitian ini menunjukkan bahwa variabel kinerja lingkungan, pengungkapan lingkungan dan profitabilitas berpengaruh signifikan terhadap return saham.Kata Kunci: return saham, kinerja lingkungan, pengungkapan lingkungan, profitabilitas ABSTRACT The purpose of this research is to determine the effect of environmental performance, environmental disclosure and profitability on stock return. The independent variables in this study are environmental performance, environmental disclosure, profitability. The dependent variable in this study is stock return. The population in this study is the manufacturing sector which received a PROPER rating and was listed on the Indonesia Stock Exchange (IDX) in 2015-2018 as many as 42 companies. The sample in this study was taken using a purposive sampling method. Data analysis uses descriptive statistics, classic assumption tests, multiple regression analysis and hypothesis testing. The results of this study indicate that environmental performance, environmental disclosure and profitability variables have a significant effect on stock returns.Keywords:   stock return, environmental performance, environmental disclosure, profitability","PeriodicalId":32031,"journal":{"name":"Jurnal Riset Akuntansi dan Keuangan","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-07-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47156409","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}

{"title":"PENGARUH DIVIDEN PAYOUT RATIO, EARNING PER SHARE DAN KURS DOLLAR TERHADAP HARGA SAHAM","authors":"Hernawati Pramesti, Mujiono Mujiono","doi":"10.21460/JRAK.2021.171.358","DOIUrl":"https://doi.org/10.21460/JRAK.2021.171.358","url":null,"abstract":"ABSTRAKPenelitian ini bertujuan untuk menganalisis pengaruh faktor dividend payout ratio, earning per share dan kurs dollar terhadap harga saham perusahaan manufaktur yang terdaftar di BEI tahun 2016 sampai 2018. Populasi semua perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2016 sampai 2018. Sampel perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dari tahun 2016 sampai 2018. Dengan kriteria pengambilan sampel dengan purposive sampling. Metode yang digunakan untuk menguji hipotesis yang diajukan uji t dan uji f. Berdasarkan hasil analisis data dapat dinyatakan simpulan sebagai berikut: Ha1 ditolak, hal ini berarti DPR tidak berpengaruh signifikan terhadap harga saham. Ha2 diterima, hal ini berarti variabel EPS mempunyai pengaruh yang signifikan terhadap harga saham. Ha3 diterima, hal ini berarti variabel kurs dollar mempunyai pengaruh yang signifikan terhadap harga saham. Hasil analisis uji F disimpulkan terdapat pengaruh yang signifikan dari DPR, EPS dan kurs dollar secara bersama-sama terhadap harga saham yang terdaftar di BEI.Kata Kunci:  dividend payout ratio (DPR), earning per share (EPS), kurs dollar, harga saham ABSTRACTThis study aims to analyze the effect of the dividend payout ratio, earnings per share and dollar exchange rate on the stock prices of manufacturing companies listed on the IDX from 2016 to 2018. The population of all companies listed on the Indonesia Stock Exchange from 2016 to 2018. Sample listed manufacturing companies on the Indonesia Stock Exchange from 2016 to 2018. With the sampling criteria with purposive sampling. The method used to test the hypothesis proposed by the t test and f test. Based on the results of data analysis, the following conclusions can be stated: Ha1 is rejected, this means that the DPR does not have a significant effect on stock prices. Ha2 is accepted, this means that the EPS variable has a significant effect on stock prices. Ha3 is accepted, this means that the dollar exchange rate variable has a significant effect on stock prices. The results of the F test analysis concluded that there is a significant effect of the DPR, EPS and the dollar exchange rate simultaneously on stock prices listed on the IDX.Keywords:  dividend payout ratio (DPR), earning per share (EPS), dollar exchange rate, stock prices","PeriodicalId":32031,"journal":{"name":"Jurnal Riset Akuntansi dan Keuangan","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-07-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46375921","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}

{"title":"PENGARUH DIVIDEN, HUTANG, RISIKO, LIQUIDITY, TANGIBILITY, COMPANY GROWTH, FIRM SIZE, DAN OVERINVESTMENT TERHADAP KINERJA PERUSAHAAN","authors":"Umi Murtini","doi":"10.21460/JRAK.2021.171.362","DOIUrl":"https://doi.org/10.21460/JRAK.2021.171.362","url":null,"abstract":"ABSTRAK Penelitian ini bertujuan untuk mengkaji kinerja perusahaan non keuangan di Indonesia. Teknik pengambilan sampel yang digunakan adalah purposive sampling, sedangkan teknik analisis yang digunakan dalam penelitian ini adalah regresi linier berganda. Sampel yang diambil adalah perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2015-2019. Perusahaan non keuangan yang diambil adalah perusahaan overinvestment dengan menggunakan metode Hodrick Prescott Fillter untuk menentukan perusahaan overinvestment. Pengukuran kinerja perusahaan menggunakan Basic Earning Power (BEP). Dari hasil penelitian overinvestment berpengaruh positif terhadap kinerja perusahaan. Risiko, dan Ukuran Perusahaan berpengaruh negatif terhadap kinerja perusahaan. Dividen, Hutang, Likuiditas, Tangibility, dan Pertumbuhan Perusahaan berpengaruh negatif terhadap kinerja perusahaan.Kata Kunci: basic earning power, overinvestment, dividen, hutang, ukuran perusahaan ABSTRACT This research aims to examine the performance of non-financial companies in Indonesia. The technique used for sampling was purposive sampling, while the analysis technique used in the study was multiple linear regression. Samples taken are non-financial companies listed on the Indonesia Stock Exchange (BEI) 2015-2019 period. Non-financial companies that are taken are overinvestment companies  by using the Hodrick Prescott Fillter method to determine overinvestment companies. Measuring company performance using Basic Earning Power (BEP). From the research results, Overinvestment has a positive effect on company performance. Risk, and Firm Size have a negative effect on company performance. Dividend, Debt, Liquidity, Tangibility, and Company Growth have negative effect on company performance.Keywords: basic earning power, overinvestment, dividend, debt, firm size","PeriodicalId":32031,"journal":{"name":"Jurnal Riset Akuntansi dan Keuangan","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-07-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42355036","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}

{"title":"ANALISIS EFISIENSI, EFEKTIVITAS DAN KONTRIBUSI PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN (PBB-P2) TERHADAP PENDAPATAN ASLI DAERAH (PAD) KABUPATEN BANJARNEGARA","authors":"G. Z. Ainiyah, Yogka Arief Pratama, Enjang Pradikha","doi":"10.25134/jrka.v7i1.4397","DOIUrl":"https://doi.org/10.25134/jrka.v7i1.4397","url":null,"abstract":"The problems in this study are (1) Local Own Revenue (PAD) after the transfer by the management of the Land and Building Tax on Rural and Urban (PBB-P2) to a rapidly increasing Local Tax. (2) Local Own Revenue (PAD) within 5 (five) years always increases both before and after the transfer of the Rural and Urban Land and Building Tax (PBB-P2) to Regional Tax. This study aims to determine the level of efficiency, effectiveness, and contusion of PBB-P2 to PAD Banjarnegara Regency.This type of research is quantitative with descriptive studies or called quantitative descriptive. The data used in this study are primary and secondary data. The subject of this research is the Regional Revenue, Financial Management and Asset Agency (BPPKAD) of Banjarnegara Regency. While the object of this research is the Rural and Urban Land and Building Tax (PBB-P2). Data analysis in this research uses interpretation scale.The results of this study indicate that the level of efficiency of PBB-P2 acceptance of Banjarnegara Regency in 2014-2018 as a whole shows the criterion value of interpretation is very efficient, with an average of 2%. The level of effectiveness of PBB-P2 acceptance of Banjarnegara Regency in 2014-2018 as a whole shows the criteria of interpretation values are very effective, with an average of 108%. The contribution of PBB-P2 receipts to the PAD of Banjarnegara Regency in 2014-2018 shows that the criteria for interpretation are very poor, with an average of 9%. Keywords: Efficiency, Effectiveness, Contributions, Rural and Urban Land and Building Tax (PBB-P2), Local Revenue (PAD).","PeriodicalId":32031,"journal":{"name":"Jurnal Riset Akuntansi dan Keuangan","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75522950","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}

{"title":"ANALISIS SYARIAH ONLINE TRADING SYSTEM (SOTS) ATAS KINERJA INDEKS SAHAM SYARIAH INDONESIA SELAMA PANDEMI COVID-19 DI PASAR MODAL","authors":"Tuti Alawiyah, Rozi Fery Setiyaningsih","doi":"10.25134/jrka.v7i1.4398","DOIUrl":"https://doi.org/10.25134/jrka.v7i1.4398","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui kinerja Indeks Saham Syariah Indonesia (ISSI) selama pandemi Covid-19 serta mencoba menganalisisnya dengan menghubungkan penerapan Syariah Online Trading System (SOTS) didalam pasar modal syariah. Metode dalam penelitian ini menggunakan metode deskriptif kuantitatif melalui uji normalitas kormogorof smirnov  dan signifikansi One – Sample Test dengan bantuan SPSS versi 22.00. Kemudian peneliti menganalisis lebih lanjut dengan meninjau Fatwa DSN MUI No: 80/ DSN-MUI/ III/2011 sebagai tolak ukur. Sample yang digunakan dalam penelitian ini adalah  20 data bulanan (montly)  harga penutupan IHSG dan ISSI selama pandemi Covid-19 pada bulan Maret sampai Desember 2020. Hasil dari penelitian ini bahwa ISSI mengalami persentase perubahan harga cukup kuat dibandingkan dengan IHSG pada saat pandemi dengan nilai signifikan 0,006 α 5%. Kuat nya kinerja ISSI dalam persepsi peneliti, salah satunya dengan adanya SOTS sebagai konversi dari Fatwa MUI No.80 tahun 2011 yang ada didalam system online trading dibursa pasar modal syariah, yang berfungsi sebagai system penyaring saham-saham yang sesuai dengan prinsip syariah. Kata kunci: ISSI, IHSG, SOTS, Covid-19, Pasar Modal","PeriodicalId":32031,"journal":{"name":"Jurnal Riset Akuntansi dan Keuangan","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82550142","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}

{"title":"PENGARUH MORALITAS INDIVIDU, EFEKTIVITAS PENGENDALIAN INTERNAL, KESESUAIAN KOMPENSASI DAN ASIMETRI INFORMASI TERHADAP KECURANGAN AKUNTANSI","authors":"Siti Rachmah Citra Amelia, Teti Rahmawati","doi":"10.25134/jrka.v7i1.4401","DOIUrl":"https://doi.org/10.25134/jrka.v7i1.4401","url":null,"abstract":"This study aims to examine the effect of individual morality, effectiveness of internal control, suitability of compensation and information asymmetry on accounting fraud. This research was conducted using descriptive and verification methods. The population of this study were all villages in Kramatmulya District, Jalaksana District, Cigandamekar District and Cilimus District in Kuningan Regency as many as 53 villages with a total of 159 respondents. The sample used in this study were 38 villages with a total of 114 respondents using Propotional Sampling. The data collection technique used a questionnaire with data analysis tools in the form of multiple linear regression analysis. The results of this study indicate that individual morality, internal control effectiveness, compensation suitability and information asymmetry have a simultaneous effect on accounting fraud, individual morality has a significant negative effect on accounting fraud, the effectiveness of internal control has a significant negative effect on accounting fraud, compensation suitability has a significant negative effect on accounting fraud and asymmetry information has a significant positive effect on accounting fraud. Keywords: Individual Morality, Effectiveness of Internal Control, Compensation Suitability, Information Asymmetry and Accounting Fraud.","PeriodicalId":32031,"journal":{"name":"Jurnal Riset Akuntansi dan Keuangan","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88420867","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}

{"title":"PENGARUH PROFITABILITAS, STRUKTUR AKTIVA DAN UKURAN PERUSAHAAN TERHADAP STRUKTUR MODAL","authors":"Euis Dinda Meisyta, Ayus ahmad Yusuf, Lia Dwi Martika","doi":"10.25134/jrka.v7i1.4450","DOIUrl":"https://doi.org/10.25134/jrka.v7i1.4450","url":null,"abstract":"The purpose of this study is to determine the factors that affect the capital structure. With the independent variables are profitability, asset structure and company size. The population in this study were manufacturing companies in the pulp and paper sub-sector for the period 2015 to 2018. The sampling technique was saturated samples where the samples of this study were 9 companies that met the sampling criteria. The method used is descriptive and verification methods with quantitative data. The data collection technique uses nonparticipating observation. The analysis technique used in this research is descriptive analysis, classical assumption test, panel data regression analysis, coefficient of determination and hypothesis testing using the Eviews Ver 9.0 application program. Hypothesis testing shows that profitability, asset structure and company size simultaneously affect the capital structure. Profitability has a positive and significant effect on capital structure. Asset structure has a positive and significant effect on capital structure. Firm size has a positive and significant effect on capital structure.  Keywords   : Profitability, Asset Structure, Company Size and Structure Capital","PeriodicalId":32031,"journal":{"name":"Jurnal Riset Akuntansi dan Keuangan","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76641251","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}