Jurnal Reviu Akuntansi dan Keuangan最新文献_第2页

Ratio Analysis to Financial Distress with Profitability as a Moderation Variable 以盈利能力为调节变量的财务困境比率分析

Jurnal Reviu Akuntansi dan Keuangan Pub Date : 2023-08-30 DOI: 10.22219/jrak.v13i2.24506

None Eduard Ary Binsar Naibaho, None Adeline Natasya

{"title":"Ratio Analysis to Financial Distress with Profitability as a Moderation Variable","authors":"None Eduard Ary Binsar Naibaho, None Adeline Natasya","doi":"10.22219/jrak.v13i2.24506","DOIUrl":"https://doi.org/10.22219/jrak.v13i2.24506","url":null,"abstract":"Purpose: This research aims to determine the leverage effect measured by debt to asset ratio and debt to equity ratio, liquidity measured by the current ratio, sales growth, operating cash flow on financial distress with profitability measured by return on assets as a moderating variable. Methodology/approach: Research objects were 54 real estate companies registered with S&P Capital IQ 2017 – 2021. Sample selection used purposive sampling method. Data processing method uses Panel Data Regression with Random Effect Model. Findings: This study proves operating cash flow and leverage has a positive effect on financial distress, leverage and liquidity have a negative effect on financial distress. Sales growth does not affect financial distress. Other results, profitability as a moderating variable strengthens the effect of sales growth and operating cash flow on financial distress and profitability weakens effect of debt to asset ratio and liquidity on financial distress. Meanwhile, profitability does not moderate effect of leverage on financial distress. Practical implications: This research contributes to development of literature on factors influence the occurrence of financial difficulties. Practically, it has implications for companies to analyze, maintain financial ratios in a healthy condition to avoid financial difficulties. Originality/value: This study uses profitability that measured by return on assets as a moderating variable","PeriodicalId":52995,"journal":{"name":"Jurnal Reviu Akuntansi dan Keuangan","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136241612","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

Innovative Bahavior In Higer Education Institution: Does Performance Measurement Systems Matters? 高等教育机构的创新行为:绩效评估系统是否重要?

Jurnal Reviu Akuntansi dan Keuangan Pub Date : 2023-08-24 DOI: 10.22219/jrak.v13i2.27260

Ietje Nazaruddin, Afifah Hasna, Indah Yani

{"title":"Innovative Bahavior In Higer Education Institution: Does Performance Measurement Systems Matters?","authors":"Ietje Nazaruddin, Afifah Hasna, Indah Yani","doi":"10.22219/jrak.v13i2.27260","DOIUrl":"https://doi.org/10.22219/jrak.v13i2.27260","url":null,"abstract":"Purpose: This study aims to empirically examine the direct and indirect effects of performance measurement systems on innovative behavior and analyze the role of psychological empowerment as an intervening variable. Methodology/approach: The study adopts a survey research design, utilizing a questionnaire distributed directly to respondents. Data were collected from 133 respondents representing eight universities in Yogyakarta. A purposive sampling technique was employed to select the sample. Data analysis was conducted using structural equation modeling. Findings: The results indicate that performance measurement systems directly impact innovative behavior. Additionally, the study reveals an indirect influence of performance measurement systems on innovative behavior through psychological empowerment. Practical implications: The study highlights the importance of developing effective performance measurement systems and creating an environment that supports psychological empowerment to enhance innovative behavior within organizations. Originality/value: The novelty of this research lies in the inclusion of psychological empowerment as an intervening variable in the relationship between performance measurement systems and innovative behavior. The findings provide practical insights for practitioners in designing effective innovation strategies and offer directions for future research in this field.","PeriodicalId":52995,"journal":{"name":"Jurnal Reviu Akuntansi dan Keuangan","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135472116","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

Unravelling The Auditors’ Dilemma: Ethics Or Money? A Case Of Indonesia Auditors 破解审计困境:道德还是金钱?印度尼西亚审计人员的案例

Jurnal Reviu Akuntansi dan Keuangan Pub Date : 2023-08-23 DOI: 10.22219/jrak.v13i2.26537

Hikmah Islamiati, Nuraini A, Nita Erika Ariani

{"title":"Unravelling The Auditors’ Dilemma: Ethics Or Money? A Case Of Indonesia Auditors","authors":"Hikmah Islamiati, Nuraini A, Nita Erika Ariani","doi":"10.22219/jrak.v13i2.26537","DOIUrl":"https://doi.org/10.22219/jrak.v13i2.26537","url":null,"abstract":"Purpose: This study aims to examine several influencing factors of auditors’ behavior in ethical dilemma situations and whether auditor behavior in ethical dilemmas is driven by the love of money Methodology/Approach: This study populations are all external auditors in Indonesia period 2019 with 282 auditors as samples. Partial Least Squares analysis (PLS) was used to analyze the data obtained. Findings: This study reveals that in an ethical dilemma situation, experience and level of education do not affect auditor behavior. However, idealism and love of money affect auditor behavior. While an auditor's experience increases the love of money, the more experienced an auditor is, the lower the level of love of money is. In dilemma situations, the love of money mediates the effect of education and experience on ethical behavior. Excessive love for money can arise through the process of socialization that is obtained and maintained in life. Practical implications: These findings prove that love of money mediate the relationship between the influencing factor of auditor’s behavior Originality/value: The novelty of this study lies in love of money as intervening variable on the relationship between the influencing factor of auditor’s behavior in ethical dilemma situations which has never been done in previous research.","PeriodicalId":52995,"journal":{"name":"Jurnal Reviu Akuntansi dan Keuangan","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135621537","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

Improving The Quality Of Local Government Financial Reporting Through The Impact Of Internal Control System With Human Resource Competencies As A Moderator 以人力资源胜任力为调节因子的内部控制制度对地方政府财务报告质量的影响

Jurnal Reviu Akuntansi dan Keuangan Pub Date : 2023-08-23 DOI: 10.22219/jrak.v13i2.25375

Mutoharoh Mutoharoh, Luluk Muhimatul Ifada

{"title":"Improving The Quality Of Local Government Financial Reporting Through The Impact Of Internal Control System With Human Resource Competencies As A Moderator","authors":"Mutoharoh Mutoharoh, Luluk Muhimatul Ifada","doi":"10.22219/jrak.v13i2.25375","DOIUrl":"https://doi.org/10.22219/jrak.v13i2.25375","url":null,"abstract":"Purpose: The increasing demand for transparency and accountability of the government institutions has led to an interesting discussion about the factors that affect the quality of government financial reports. This study examines the effect of the internal control system on the financial reports quality at Kudus Regency government agencies by raising human resource competency as a moderating variable. Methodology/approach: Questionnaires were distributed to all local government institutions and as many as 106 answers were returned for processing. Analysis using Partial least Square (PLS) for hypothesis testing. Findings: The results prove that the internal control system has a positive effect on the financial reports quality. However, in terms of moderating effect, human resource competence in fact, weakens the influence of the internal control system on the quality of financial reports. Practical implications: By highlighting best practices from local government institutions, the results of this research are expected to become relevant considerations in determining strategy to improve local government services. Originality/value: This study raises the case of best practice in the Kudus Regency Government, which in 2022 received an Unqualified Opinion from the Indonesian Audit Board on their Regional Government Financial Report for the 2021 fiscal year. The Unqualified opinion in Kudus Regency is the tenth consecutive achievement, making this research interesting and has become a model for other local governments.","PeriodicalId":52995,"journal":{"name":"Jurnal Reviu Akuntansi dan Keuangan","volume":"58 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135621540","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

Intellectual Capital Framework For University Based On Lamemba Accreditation Instrument 基于Lamemba认证工具的大学智力资本框架

Jurnal Reviu Akuntansi dan Keuangan Pub Date : 2023-08-19 DOI: 10.22219/jrak.v13i2.27902

Ihyaul Ulum, Driana Leniwati, Tri Wahyu Oktavendi, Aviani Widyastuti

引用次数: 0

The Islamic Religiosity And Financial Well-Being: A Moderated Mediation Model Of Financial Behavior And Literacy 伊斯兰教的宗教信仰和金融福利:金融行为和识字的一个有调节的中介模型

Jurnal Reviu Akuntansi dan Keuangan Pub Date : 2023-08-10 DOI: 10.22219/jrak.v13i2.26790

Mulyadi Mulyadi, Amelia Oktrivina, Hendryadi Hendryadi, Tyahya Whisnu Hendratni

{"title":"The Islamic Religiosity And Financial Well-Being: A Moderated Mediation Model Of Financial Behavior And Literacy","authors":"Mulyadi Mulyadi, Amelia Oktrivina, Hendryadi Hendryadi, Tyahya Whisnu Hendratni","doi":"10.22219/jrak.v13i2.26790","DOIUrl":"https://doi.org/10.22219/jrak.v13i2.26790","url":null,"abstract":"Purpose: By testing a moderated mediation model, this study aims to examine the mediating role of financial behavior in the relationship between Islamic religiosity, financial behavior, and financial well-being. The study also examines if financial literacy moderates this effect. Methodology/approach: The PROCESS macros version 4.0 was used to assess the hypothesized model based on data from 247 college students. Findings: The findings show that Islamic religiosity influences students' effective financial behavior and well-being. As expected, this study also confirms that financial behavior mediates the effect of Islamic religiosity on financial well-being, and financial literacy mediates this relationship. The role of Islamic religiosity in predicting financial well-being is getting stronger when students have high levels of financial literacy, which has important implications for universities to integrate Islamic values in financial management curricula and courses. Practical implications: The study's implications are directed at financial educators, not only providing financial knowledge to students but also integrating religious values so that they can form positive financial behavior to improve their quality of life in the future. Originality/value: The present study is initial empirical evidence that specifically explores the relationship between Islamic religiosity and financial behavior and its relationship with financial well-being.","PeriodicalId":52995,"journal":{"name":"Jurnal Reviu Akuntansi dan Keuangan","volume":"60 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135598370","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

Kualitas Pengungkapan SDGs: Apakah Berpengaruh terhadap Kinerja Keuangan Perusahaan Sektor Energi dan Bahan Baku di Indonesia? 可持续发展目标的披露质量:对印尼能源和原材料行业公司的财务业绩有影响吗?

Jurnal Reviu Akuntansi dan Keuangan Pub Date : 2023-08-10 DOI: 10.22219/jrak.v13i2.26629

Nadhila Putri Arifianti, Luky Patricia Widianingsih

{"title":"Kualitas Pengungkapan SDGs: Apakah Berpengaruh terhadap Kinerja Keuangan Perusahaan Sektor Energi dan Bahan Baku di Indonesia?","authors":"Nadhila Putri Arifianti, Luky Patricia Widianingsih","doi":"10.22219/jrak.v13i2.26629","DOIUrl":"https://doi.org/10.22219/jrak.v13i2.26629","url":null,"abstract":"Purpose: This study aims to examine the effect of the quality of the disclosure of SDGs in the Sustainability Report on financial performance through ROA and ROE. Methodology/approach: The population of this study are companies listed on the IDX in the Energy Sector and Basic Materials Sector (Metal & Mineral Industry). This study uses historical data and content analysis then multiple linear regression analysis. The measurements used are very specific so 86 observational data from 37 companies. Findings: The results of the study show that the quality of SDGs disclosure does not affect ROA and ROE. Further exploration of the content analysis found that the contribution to achieving the SDGs in sectors was only dominant in the Economic pillar. Practical implications: The company is starting initiatives to carry out activities that support the SDGs so they can present complete and comprehensive information, not only one pillar. Management focuses on more exploratory and quantitative disclosures. Originality/value: Measurement of the quality of SDGs disclosure uses a comprehensive matrix associated with the 2018 GRI Standards and then an empirical study on financial performance. Complemented research by further exploring the quality of SDGs disclosure from the content analysis results.","PeriodicalId":52995,"journal":{"name":"Jurnal Reviu Akuntansi dan Keuangan","volume":"90 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135598372","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

Peran Government Financial Dan Pertumbuhan Ekonomi Dalam Kesiapan Adopsi Paripurna International Public Sector Accounting Standards

Jurnal Reviu Akuntansi dan Keuangan Pub Date : 2023-06-06 DOI: 10.22219/jrak.v13i1.23903

Setu Setyawan, Ahmad Juanda, Lia Candra Inata

{"title":"Peran Government Financial Dan Pertumbuhan Ekonomi Dalam Kesiapan Adopsi Paripurna International Public Sector Accounting Standards","authors":"Setu Setyawan, Ahmad Juanda, Lia Candra Inata","doi":"10.22219/jrak.v13i1.23903","DOIUrl":"https://doi.org/10.22219/jrak.v13i1.23903","url":null,"abstract":"Purpose: The objective of this research to assess and analyze the role of government finance and economic growth in influencing the readiness of plenary adoption of IPSAS.\u0000Methodology/approach: The sample in this study consisted of 198 research data from 33 provincial governments in Indonesia that sample criteria. The data of this study were analyzed using multiple regression analysis.\u0000Findings: The results of the study found that low level of government finance expected to role in the readiness of IPSAS plenary adoption. Meanwhile, the economic growth rate that is getting better or worse can influence the informer to disclose information in accordance with the elements of IPSAS.\u0000Practical implications: This research contributes to provincial governments and policymakers to better support the implementation of accrual-based IPSAS and is used guide for policymakers in determining whether plenary adoption is relevant so as to create value for public entities, especially public sector organizations.\u0000Originality/value: Regarding IPSAS, there has been no empirical research that analyzes the readiness of IPSAS plenary adoption with economic growth factors that play a role in IPSAS adoption readiness. So this needs to be done research that leads to the readiness of IPSAS adoption in full with factors that influence it.","PeriodicalId":52995,"journal":{"name":"Jurnal Reviu Akuntansi dan Keuangan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-06-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43481779","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

Eco-Efficiency And Financial Performance: An Evidence From Indonesian Listed Company (Using The Emissions Intensity Approach) 生态效率与财务绩效:来自印尼上市公司的证据(基于排放强度法)

Jurnal Reviu Akuntansi dan Keuangan Pub Date : 2023-06-06 DOI: 10.22219/jrak.v13i1.23337

Rochmawati Daud, Inten Meutia, Emylia Yuniarti

{"title":"Eco-Efficiency And Financial Performance: An Evidence From Indonesian Listed Company (Using The Emissions Intensity Approach)","authors":"Rochmawati Daud, Inten Meutia, Emylia Yuniarti","doi":"10.22219/jrak.v13i1.23337","DOIUrl":"https://doi.org/10.22219/jrak.v13i1.23337","url":null,"abstract":"Purpose: This study aims to examine the effect of eco-efficiency on the company's financial performance. This study uses natural resource-based theory to provide empirical evidence regarding the effect of sustainability policies in the form of emission reductions on the financial performance of companies listed on the Indonesia Stock Exchange.\u0000Methodology/approach: The concept of eco-efficiency is measured using the emission intensity approach. This study uses a period of data panels from 2019 to 2021 to capture the effect of eco-efficiency on the company's financial performance. Using three accounting measures of financial performance in the research model: ROA, ROE, and ROS, to understand in more detail the impact of eco-efficiency on the company's financial performance.\u0000Findings: This study finds that eco-efficiency positively impacts financial performance. This finding implies that the fewer Green House Gas emissions produced, the higher the company's financial performance.\u0000Practical implications: These findings prove to the company that emission reduction policies can positively impact the company's financial performance.\u0000Originality/value: This study uses a measure of eco-efficiency that is different from previous research by measuring eco-efficiency in the context impact on the environment from company operations through the emissions produced by the company.","PeriodicalId":52995,"journal":{"name":"Jurnal Reviu Akuntansi dan Keuangan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-06-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45817947","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

Peran Mediasi Internal Fraud Terhadap Kinerja Perbankan 内部金融欺诈在银行运作中的作用

Jurnal Reviu Akuntansi dan Keuangan Pub Date : 2023-06-02 DOI: 10.22219/jrak.v13i1.20993

Riskiyatur Rohemah, Prasetyono, Rita Yuliana

{"title":"Peran Mediasi Internal Fraud Terhadap Kinerja Perbankan","authors":"Riskiyatur Rohemah, Prasetyono, Rita Yuliana","doi":"10.22219/jrak.v13i1.20993","DOIUrl":"https://doi.org/10.22219/jrak.v13i1.20993","url":null,"abstract":"Purpose: This study aims to determine the direct effect of Good Corporate Governance (GCG) and Risk Management on banking performance, as well as to analyze fraud in mediating the relationship between Good Corporate Governance (GCG) and Risk Management in improving banking performance.\u0000Methodology/approach: The method used in this study is a quantitative method using path analysis. The number of samples in this study were 43 conventional banks and 10 Islamic banks. The total sample of 53 banks in the 2016-2020 period is 265 data.\u0000Findings: The results of the study show that Good Corporate Governance and Risk Management have an indirect effect on banking performance through fraud. Through this research, the role of GCG and risk management becomes important in improving performance, although not directly.\u0000Practical implications: The findings show that although GCG and risk management can improve performance, they have not been able to reduce fraud. So this should be considered properly by the company.\u0000Originality/value: The large number of studies on GCG and Risk Management on fraud and performance with inconsistent results indicates that this research can still be explored further. Therefore, this research will fill in the gaps in GCG and risk management research by making fraud a mediating variable.","PeriodicalId":52995,"journal":{"name":"Jurnal Reviu Akuntansi dan Keuangan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-06-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47994378","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