Jurnal Reviu Akuntansi dan Keuangan最新文献_第10页

The Covid-19, Policy And Capital Market: Empirical Evidence From Indonesia 新冠肺炎、政策和资本市场:来自印度尼西亚的经验证据

Jurnal Reviu Akuntansi dan Keuangan Pub Date : 2021-08-31 DOI: 10.22219/JRAK.V11I2.16855

Sri Retnoningsih, Ahmad Maulin Naufa

{"title":"The Covid-19, Policy And Capital Market: Empirical Evidence From Indonesia","authors":"Sri Retnoningsih, Ahmad Maulin Naufa","doi":"10.22219/JRAK.V11I2.16855","DOIUrl":"https://doi.org/10.22219/JRAK.V11I2.16855","url":null,"abstract":"This paper aims to examine the impact of Covid-19 on the Indonesian capital market. Second, we test whether any policy from regulators could mitigate its effects. By using daily time-series data from January to July, we propose the simplest regression model (ordinary least squares) to test its effect. We also conducted some robustness with various sectors and splitting samples to make sure that our findings are robust and consistent. We find that Covid-19 (proxied by new cases, cumulative cases, new deaths, and cumulative deaths) has a negative effect on stock price in all indexes, i.e., composite, Islamic, and all sectors (the worst in the financial sector). In other words, a higher number of Covid-19 leads to a lower stock price in Indonesia. Second, the regulations from the government (the President, Financial Service Authority, Central Bank of Indonesia, and Indonesian Stock Exchange) could reduce its negative impact. It means that the negative effect of Covid-10 on the Indonesian stock market is becoming lower after including policies from all regulators. Hence, measuring Covid-19’s drawbacks on the capital market by relevant policies in Indonesia. It is also quite pivotal to explore which one policy either effective or ineffective to mitigate Covid-19.","PeriodicalId":52995,"journal":{"name":"Jurnal Reviu Akuntansi dan Keuangan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47507459","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: 2

Can Retaliation Moderate The Influence Of Personal Cost, Professional Commitment And Ethical Environment On Pns Interest In Whistleblowing? 报复能否缓和个人成本、职业承诺和道德环境对告密者举报兴趣的影响?

Jurnal Reviu Akuntansi dan Keuangan Pub Date : 2021-08-31 DOI: 10.22219/JRAK.V11I2.16902

Maulidia Dewi Azhari, Sarwendah Biduri, Sigit Hermawan

{"title":"Can Retaliation Moderate The Influence Of Personal Cost, Professional Commitment And Ethical Environment On Pns Interest In Whistleblowing?","authors":"Maulidia Dewi Azhari, Sarwendah Biduri, Sigit Hermawan","doi":"10.22219/JRAK.V11I2.16902","DOIUrl":"https://doi.org/10.22219/JRAK.V11I2.16902","url":null,"abstract":"This study aims to determine whether the retaliation variable can moderate the personal cost, professional commitment, and ethical environment variables in the interest of the Civil Service Inspectorate of Sidoarjo Regency in whistleblowing. This study uses primary data while samples are taken by random sampling by distributing questionnaires through google form to get 45 respondents. This study indicates that the variables of professional commitment and ethical environment have a significant effect on interest in whistleblowing. Still, personal costs are stated to have no effect. The retaliation variable can moderate the influence of the personal cost and ethical environment variables on interest in whistleblowing. So it can be concluded that there is quasi-moderation, which means that the variable that moderates the relationship between the independent variable and the dependent variable and at the same time becomes the independent variable. The results of this study are stated to be very useful for the Sidoarjo Regency Inspectorate; besides that, this research provides input so that the Sidoarjo Regency Inspectorate improves the whistleblowing system flow for internal employees themselves.","PeriodicalId":52995,"journal":{"name":"Jurnal Reviu Akuntansi dan Keuangan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45077414","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: 2

Is Corporate Social Responsibility Able to Mediate Increased Tax Avoidance? 企业社会责任是否能够促进避税行为的增加？

Jurnal Reviu Akuntansi dan Keuangan Pub Date : 2021-08-27 DOI: 10.22219/JRAK.V11I2.16470

Kiryanto, Alfiana Rohmatika, Farikha Amilahaq

{"title":"Is Corporate Social Responsibility Able to Mediate Increased Tax Avoidance?","authors":"Kiryanto, Alfiana Rohmatika, Farikha Amilahaq","doi":"10.22219/JRAK.V11I2.16470","DOIUrl":"https://doi.org/10.22219/JRAK.V11I2.16470","url":null,"abstract":"This study aims to determine the effect of the variable profitability, company growth and institutional ownership structure on tax avoidance through corporate social responsibility. The sample used in this research is financial reports of manufacturing companies listed on the Indonesia Stock Exchange (BEI) 2016-2019, while the method in this study uses purposive sampling with a total of 32 samples of manufacturing companies. The analysis technique used is WarpPLS version 5.0. The results indicate that profitability and company growth have a positive and significant effect on corporate social responsibility, but institutional ownership structure has a negative insignificant effect on corporate social responsibility. Profitability has negative and significant impact toward tax avoidance, while company growth and institutional ownership structure has no significant impact toward tax avoidance. As for corporate social responsibility has negative and significant impact toward tax avoidance, and it could be intervening variable between company growth and tax avoidance. The research has implications for policy makers in this case the government that CSR is able to reduce tax avoidance. Therefore, the government always encourages companies to carry out CSR in order to reduce tax avoidance in the hope that tax revenues can increase.","PeriodicalId":52995,"journal":{"name":"Jurnal Reviu Akuntansi dan Keuangan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-08-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49027659","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

Analysis of E-Commerce Adoption Factors by Micro, Small, and Medium Enterprise, and Its Effect on Operating Revenue 中小微企业采用电子商务的因素及其对营业收入的影响分析

Jurnal Reviu Akuntansi dan Keuangan Pub Date : 2021-08-27 DOI: 10.22219/JRAK.V11I2.16667

Arline Prameswari Effendi, Bambang Subroto

引用次数: 4

Does Environment Uncertainty Affect Earnings Management? 环境不确定性是否影响盈余管理?

Jurnal Reviu Akuntansi dan Keuangan Pub Date : 2021-08-27 DOI: 10.22219/JRAK.V11I2.17558

Gloria Putri Naftali Surbakti, E. Sudaryati

{"title":"Does Environment Uncertainty Affect Earnings Management?","authors":"Gloria Putri Naftali Surbakti, E. Sudaryati","doi":"10.22219/JRAK.V11I2.17558","DOIUrl":"https://doi.org/10.22219/JRAK.V11I2.17558","url":null,"abstract":"This research is aimed to examine the effect of environment uncertainty towards earnings management. This study is a quantitative study with sample all of manufacturing companies that are listed in Indonesian Stock Exchange (IDX) from period 2013 -2018 and publish the financial statement consecutively during period 2013-2018. The sample is selected by using purposive sampling techniques with total of 455 companies. This study uses secondary data that derived from the financial statements of manufacturing companies during that period. By using regression analysis and SPSS in processing research data, the study finds that environment uncertainty has positive impact to financial distress. It indicates when companies are facing an environment uncertainty, it will impact to their performance especially financial performance which leads to the financial distress condition. Companies in higher financial distress condition are more likely to manage their earnings by using earnings management which are measured by discretionary accruals. This research is useful for investor as one of consideration before making financial decision especially when companies are in uncertain environment.","PeriodicalId":52995,"journal":{"name":"Jurnal Reviu Akuntansi dan Keuangan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-08-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44413814","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: 4

Firm Value: Does Corporate Governance and Research & Development Investment Matter? 公司价值：公司治理和研发投资重要吗？

Jurnal Reviu Akuntansi dan Keuangan Pub Date : 2021-08-27 DOI: 10.22219/JRAK.V11I2.16786

Cut Sri Murinda, Islah Islahuddin, A. Nuraini

引用次数: 3

The Optimization Of Employee Stock Option Plan In Achieving Financial Performance 实现财务业绩的员工股票期权计划优化

Jurnal Reviu Akuntansi dan Keuangan Pub Date : 2021-08-27 DOI: 10.22219/JRAK.V11I2.17273

N. Asyik

{"title":"The Optimization Of Employee Stock Option Plan In Achieving Financial Performance","authors":"N. Asyik","doi":"10.22219/JRAK.V11I2.17273","DOIUrl":"https://doi.org/10.22219/JRAK.V11I2.17273","url":null,"abstract":"This study aimed to examine the effects of Intellectual Capital proxied by Human Capital (HC), Structural Capital (SC), and Customer Capital (CC) on the company's financial performance. It also investigated stock-based compensation's impact through employees' stock options programs and Intellectual Capital on the company's economic performance. The research samples were 36 companies that implemented the Employee Stock Option Plans as a compensation scheme during the 2016-2019 period. There were 144 observations. The partial test used multiple regression, while the moderating variable test applied residual analysis by examining the effect of deviation from a model. As a result, this study indicated that Human Capital partially influenced its financial performance. Stock-based compensation impacts the effect of Human Capital on financial performance. The shares ownership of employees with competencies, knowledge, skills, and behavior will support organizational structures' optimization in achieving work performance. Human capital is the source of innovation and knowledge that can solve a company’s problems. The implication of this research is that information about intellectual capital (Human Capital, Structural Capital, and Employee Capital) is needed by the company to determine the effectiveness of implementing the employee stock option plan in achieving better wealth in the future.","PeriodicalId":52995,"journal":{"name":"Jurnal Reviu Akuntansi dan Keuangan","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-08-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41414686","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 Effect of Exchange Rates Towards Stock Return Mediated With Inflation Rates and Interest Rates 通货膨胀率和利率介导的汇率对股票回报的影响

Jurnal Reviu Akuntansi dan Keuangan Pub Date : 2021-08-27 DOI: 10.22219/JRAK.V11I2.16320

M. Jihadi, Ilfi Hadiatus Safitri, Dewi Brahmawati

{"title":"The Effect of Exchange Rates Towards Stock Return Mediated With Inflation Rates and Interest Rates","authors":"M. Jihadi, Ilfi Hadiatus Safitri, Dewi Brahmawati","doi":"10.22219/JRAK.V11I2.16320","DOIUrl":"https://doi.org/10.22219/JRAK.V11I2.16320","url":null,"abstract":"This study aims to determine the effect of exchange rate towards stock return mediated with variable inflation rates and interest rates. The study population is a company listed on the Index LQ45 period January 2015 – December 2019. This is quantitative study using purposive sampling technique and obtained sample a number of 28 companies with monthly period start from January 2015 until December 2019. The data source in this study are secondary data. The data analysis technique used is path analysis accompanied by a T test (partial) and Sobel test (mediation). Partial test results show that exchange rates and interest rates have a negative and significant effect on stock return, while inflation rates has a positive and insignificant effect on stock return. Sobel test results show that exchange rates has insignificant effect on stock return through variable inflation rates with no mediation, while exchange rates has significant effect on stock return through variable interest rates with partial mediation. The implication of this research is expected to be an addition to the parties concerned with this research problem.","PeriodicalId":52995,"journal":{"name":"Jurnal Reviu Akuntansi dan Keuangan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-08-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49334810","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

The Effect Of Information Technology And Perceived Risk In Anticipating Tax Evasion 信息技术与感知风险对预测偷税漏税的影响

Jurnal Reviu Akuntansi dan Keuangan Pub Date : 2021-08-27 DOI: 10.22219/JRAK.V11I2.14871

Adelheid Gracelia Fiero Paoki, Jesica Delya Yusha, Steven Emanuel Kale, Yenni Mangoting

{"title":"The Effect Of Information Technology And Perceived Risk In Anticipating Tax Evasion","authors":"Adelheid Gracelia Fiero Paoki, Jesica Delya Yusha, Steven Emanuel Kale, Yenni Mangoting","doi":"10.22219/JRAK.V11I2.14871","DOIUrl":"https://doi.org/10.22219/JRAK.V11I2.14871","url":null,"abstract":"This study aimed to determine tax evasion dynamics under the risk perception of using tax information technology. The study also investigated perceived risk as a moderating variable in the relation between information technology (IT) and tax evasion. One hundred questionnaires were collected from individual taxpayers and analysed using Partial Least Squares (PLS). The result showed that IT could reduce tax evasion. The moderating test result also discovered that taxpayers' risk perception could increase IT usage to reduce tax evasion. These results highlighted that society's acceptance of information technology is more of an effort to do taxation duties that would help them avoid tax inspection and penalty. Risk is believed to be attached to IT, and so eases review and detection of tax fraud, consideration by the taxpayer when tax evasion. That signifies tax authorities' success in modernizing tax administration to minimize tax evasion while increasing tax service quality by optimizing information technology usage. Therefore, these findings serve as a reference for the tax authorities to enact reforms in sustainable information technology to simplify tax administration, improve taxpayers' services and law enforcement.","PeriodicalId":52995,"journal":{"name":"Jurnal Reviu Akuntansi dan Keuangan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-08-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43055930","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: 2

Intellectual Capital Disclosure And Comprehensive Intellectual Capital Management : Evidence From Universities In Southeast Asia 智力资本披露与综合智力资本管理:来自东南亚大学的证据

Jurnal Reviu Akuntansi dan Keuangan Pub Date : 2021-05-03 DOI: 10.22219/jrak.v11i1.14287

S. Hermawan, Duwi Rahayu, J. Jamaludin, Ruci Arizanda Rahayu, Sarwendah Biduri

引用次数: 1