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Jurnal Riset Akuntansi Kontemporer最新文献

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DANA PIHAK KETIGA, KECUKUPAN MODAL, RISIKO KREDIT, DAN NILAI TUKAR TERHADAP PROFITABILITAS 第三方资金、资本充裕、信贷风险和盈利能力的汇率
Jurnal Riset Akuntansi Kontemporer Pub Date : 2019-10-30 DOI: 10.23969/jrak.v11i2.2774
Okti Rahma Jyana, A. Affandi
{"title":"DANA PIHAK KETIGA, KECUKUPAN MODAL, RISIKO KREDIT, DAN NILAI TUKAR TERHADAP PROFITABILITAS","authors":"Okti Rahma Jyana, A. Affandi","doi":"10.23969/jrak.v11i2.2774","DOIUrl":"https://doi.org/10.23969/jrak.v11i2.2774","url":null,"abstract":"Penelitian ini bertujuan untuk menganalisis pengaruh dana pihak ketiga, kecukupan modal, risiko kredit, dan nilai tukar terhadap profitabilitas bank umum syariah yang ada di Indonesia pada periode 2012-2017. Metode yang digunakan adalah metode deskriptif dan verifikatif, dengan sampel 8 bank umum syariah dan menggunakan analisis regresi data panel dengan alat bantu Eviews 10 dan Microsoft Office Excel 2013. Hasil penelitian menunjukkan bahwa variabel dana pihak ketiga, kecukupan modal, risiko kredit, dan nilai tukar berpengaruh signifikan terhadap profitabilitas bank umum syariah dengan hasil uji koefisien determinasi menunjukkan adanya pengaruh sebesar 73,13% dan sisanya 26,87% dipengaruhi variabel lain yang tidak diteliti. Hasil penelitian ini menunjukkan bahwa risiko kredit berpengaruh negatif dan signifikan terhadap profitabilitas. Dana pihak ketiga, kecukupan modal, dan nilai tukar berpengaruh positif dan tidak signifikan terhadap profitabilitas.","PeriodicalId":56228,"journal":{"name":"Jurnal Riset Akuntansi Kontemporer","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48433984","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
KEBERHASILAN IMPLEMENTASI SISTEM INFORMASI AKUNTANSI DALAM PERSPEKTIF KOMITMEN ORGANISASIONAL DAN PENGETAHUAN MANAJER 组织委员会和经理通知视角下的会计信息系统实施评估
Jurnal Riset Akuntansi Kontemporer Pub Date : 2019-10-30 DOI: 10.23969/jrak.v11i2.3758
M. Ridwan, Budi Septiawan, Sasa S. Suratman
{"title":"KEBERHASILAN IMPLEMENTASI SISTEM INFORMASI AKUNTANSI DALAM PERSPEKTIF KOMITMEN ORGANISASIONAL DAN PENGETAHUAN MANAJER","authors":"M. Ridwan, Budi Septiawan, Sasa S. Suratman","doi":"10.23969/jrak.v11i2.3758","DOIUrl":"https://doi.org/10.23969/jrak.v11i2.3758","url":null,"abstract":"This study aims to determine the influence of organizational commitment and knowledge of accounting managers on the successful implementation of accounting information systems either simultaneously or partially. It was conducted at SOE in West Java. The research method used were descriptive and verification method. The number of samples were 33 companies, with a simple random sampling technique. The type of data is primary data obtained through a questionnaire distributed to the accounting department manager. The analysis used is multiple linier regression analysis. The results indicated that the level of organizational commitment and the successful implementation of accounting information systems are in the high category, the knowledge of accounting managers is in the very high category. Either simultaneously or partially organizational commitment and knowledge of accounting managers have a positive and significant effect on the successful implementation of accounting information systems at SOE in West Java. The greatest influence is the knowledge of accounting managers.","PeriodicalId":56228,"journal":{"name":"Jurnal Riset Akuntansi Kontemporer","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45704497","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
MODAL INTELEKTUAL, MANAJEMEN LABA, IMBAL HASIL SAHAM SAAT INI DAN MASA DATANG 知识资本、利润管理、当前和未来的股票回报
Jurnal Riset Akuntansi Kontemporer Pub Date : 2019-10-30 DOI: 10.23969/jrak.v11i2.3178
Vicky Dwi Putra, Jaja Suteja, E. Alghifari
{"title":"MODAL INTELEKTUAL, MANAJEMEN LABA, IMBAL HASIL SAHAM SAAT INI DAN MASA DATANG","authors":"Vicky Dwi Putra, Jaja Suteja, E. Alghifari","doi":"10.23969/jrak.v11i2.3178","DOIUrl":"https://doi.org/10.23969/jrak.v11i2.3178","url":null,"abstract":"Future stock returns are factors for investors to consider investing. This research aims to identify the influence of intellectual capital, earning management, and stock return toward future stock return in manufacturing companies of sub sectors food and beverages industry listed in Indonesia Stock Exchange period 2012 to 2017. This research used quantitative research methods with the sample as many as 7 companies. The sampling technique is used, as well as purposive sampling done based on certain criteria. The type of data used is secondary with analysis using panel data regression model with Eviews 10. The result shows that simultaneosly intellectual capital, earning management, and stock returns gave influence on future stock returns as much as 76.15%. Partially, intellectual capital had a positve but not significant, earning management had a negative and significant, stock returns had a positive and significant effects to future stock returns.","PeriodicalId":56228,"journal":{"name":"Jurnal Riset Akuntansi Kontemporer","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49067135","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
FAKTOR FAKTOR YANG MEMENGARUHI KINERJA AUDITOR SERTA DAMPAKNYA TERHADAP PROFESIONALISME 影响审计绩效及其专业影响的因素
Jurnal Riset Akuntansi Kontemporer Pub Date : 2019-10-30 DOI: 10.23969/jrak.v11i2.2770
R. M. Noch, Sri Indri Winata
{"title":"FAKTOR FAKTOR YANG MEMENGARUHI KINERJA AUDITOR SERTA DAMPAKNYA TERHADAP PROFESIONALISME","authors":"R. M. Noch, Sri Indri Winata","doi":"10.23969/jrak.v11i2.2770","DOIUrl":"https://doi.org/10.23969/jrak.v11i2.2770","url":null,"abstract":"Penelitian ini bertujuan untuk menguji Faktor-Faktor yang memengaruhi Kinerja Auditor Serta Dampaknya Terhadap Profesionalisme Auditor. Sampel pada penelitian ini adalah Auditor pada Kantor Akuntan Publik di Wilayah Bandung. Metode yang digunakan dalam penelitian ini adalah metode deskriptif dan verifikatif. Hasil penelitian yang telah dilakukan pada model sub-struktur kedua menunjukan kinerja auditor terhadap profesionalisme auditor sebesar 61,1%, kemudian besarnya pengaruh komitmen organisasi terhadap profesionalisme auditor melalui kinerja auditor sebagai variabel intervening yaitu sebesar 32,7%, pengaruh gaya kepemimpinan terhadap profesionalisme auditor melalui kinerja auditor sebagai variabel intervening yaitu sebesar 23,8%, dan pengaruh pemahaman good governance terhadap profesionalisme auditor melalui kinerja auditor sebagai variabel intervening yaitu sebesar 31,7.","PeriodicalId":56228,"journal":{"name":"Jurnal Riset Akuntansi Kontemporer","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41694221","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
FINANCIAL LEVERAGE AND LIQUIDITY ON GOOD CORPORATE GOVERNANCE AND STOCK RETURN 财务杠杆和流动性对良好公司治理和股票收益的影响
Jurnal Riset Akuntansi Kontemporer Pub Date : 2019-10-30 DOI: 10.23969/jrak.v11i2.3146
Aditya Laika Chandra, Ellen Rusliati
{"title":"FINANCIAL LEVERAGE AND LIQUIDITY ON GOOD CORPORATE GOVERNANCE AND STOCK RETURN","authors":"Aditya Laika Chandra, Ellen Rusliati","doi":"10.23969/jrak.v11i2.3146","DOIUrl":"https://doi.org/10.23969/jrak.v11i2.3146","url":null,"abstract":"Investor needed the information about financial performance in order to predict the price and return of stock. This study aims to find out the effect of financial leverage and liquidity on Good Corporate Governance (GCG) and return of stock in the manufacture companies listed in Indonesia Stock Exchange during the period of 2013-2017. The method of descriptive and verifiative are used in this study by using 94 samples determined by purposive sampling technique. A secondary data is used and analyzed by using panel data regression model and moderated regression analysis. The result showed that simultenously, financial leverage and liquidity effected negatively and significantly to the return of stock. Partially, leverage effected negatively and significantly, as well as liquidity but insignificantly. The GCG is able to moderated a simultaneous effect of financial leverage and liquidity on return of stock to be positive, but insiginificatn. However, GCG effected positively and significantly.","PeriodicalId":56228,"journal":{"name":"Jurnal Riset Akuntansi Kontemporer","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49138928","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
CORPORATE SOCIAL RESPONSIBILITY, KEPEMILIKAN MANAJERIAL TERHADAP NILAI PERUSAHAAN DENGAN MODERASI UKURAN PERUSAHAAN 公司社会责任，管理资产对公司价值的适度衡量
Jurnal Riset Akuntansi Kontemporer Pub Date : 2019-10-30 DOI: 10.23969/jrak.v11i2.2771
Annisa Octoriawan, Ellen Rusliati
{"title":"CORPORATE SOCIAL RESPONSIBILITY, KEPEMILIKAN MANAJERIAL TERHADAP NILAI PERUSAHAAN DENGAN MODERASI UKURAN PERUSAHAAN","authors":"Annisa Octoriawan, Ellen Rusliati","doi":"10.23969/jrak.v11i2.2771","DOIUrl":"https://doi.org/10.23969/jrak.v11i2.2771","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui pengaruh Corporate Social Responsibility (CSR) dan kepemilikan manajerial terhadap nilai perusahaan dengan ukuran perusahaan sebagai variabel moderasi pada perusahaan pertambangan sub sektor batubara yang terdaftar di Bursa Efek Indonesia periode 2014-2017. Sampel berjumlah 12 perusahaan dipilih secara purposive sampling. Penelitian ini menggunakan analisis regresi data panel dan Moderate Regression Analysis (MRA) dengan bantuan Eviews 9. Hasil penelitian menunjukkan bahwa CSR dan kepemilikan manajerial secara simultan berpengaruh terhadap nilai perusahaan sebesar 30,1%. Hasil penelitian dengan ukuran perusahaan sebagai moderasi berpengaruh secara simultan sebesar 62,92%. CSR memiliki pengaruh yang dominan.","PeriodicalId":56228,"journal":{"name":"Jurnal Riset Akuntansi Kontemporer","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46197428","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
Vol 11 No 1 (2019) 第11卷第1期（2019）
Jurnal Riset Akuntansi Kontemporer Pub Date : 2019-04-30 DOI: 10.23969/jrak.v11i1
{"title":"Vol 11 No 1 (2019)","authors":"","doi":"10.23969/jrak.v11i1","DOIUrl":"https://doi.org/10.23969/jrak.v11i1","url":null,"abstract":"","PeriodicalId":56228,"journal":{"name":"Jurnal Riset Akuntansi Kontemporer","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42693574","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
KEBIJAKAN HUTANG, PROFITABLITAS, DAN MANAJEMEN ASET TERHADAP NILAI PERUSAHAAN 债务政策、资产配置和企业价值管理
Jurnal Riset Akuntansi Kontemporer Pub Date : 2018-10-29 DOI: 10.23969/jrak.v10i2.1371
Fatimah Kurniawati Putri, Brady Rikumahu, W. Aminah
{"title":"KEBIJAKAN HUTANG, PROFITABLITAS, DAN MANAJEMEN ASET TERHADAP NILAI PERUSAHAAN","authors":"Fatimah Kurniawati Putri, Brady Rikumahu, W. Aminah","doi":"10.23969/jrak.v10i2.1371","DOIUrl":"https://doi.org/10.23969/jrak.v10i2.1371","url":null,"abstract":"Maximizing shareholder wealth can be done by increasing the value of the company. Companies with high PBV ratios will show a high corporate value, this condition make interest for investors to invest in the company. This study aims to analyze the effect of debt policy proxied with Debt to Equity Ratio (DER), profitability proxied with Return On Equity (ROE), and asset management proxied by Total Asset Turnover (TATO) to firm value proxied by Price to Book Value, simultaneously and partially. The population is mining companies listed on BEI. Sample selection technique used is purposive sampling and obtained 30 mining companies in 2013-2016, Data analysis method is panel data regression analysis using software Eviews version 9, Based on the result of research, simultaneously DER, ROE, and TATO have significant effect to company value. Partially, DER and TATO have positive significant effect, ROE have positive but insignificant effect.","PeriodicalId":56228,"journal":{"name":"Jurnal Riset Akuntansi Kontemporer","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-10-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42540112","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: 3
STRUKTUR MODAL, LIKUIDITAS, DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PERUSAHAAN 强制执行的模型结构、流动性和支出强制执行
Jurnal Riset Akuntansi Kontemporer Pub Date : 2018-10-29 DOI: 10.23969/jrak.v10i2.1370
Ni Luh Gede Sri Fajaryani, Elly Suryani
{"title":"STRUKTUR MODAL, LIKUIDITAS, DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PERUSAHAAN","authors":"Ni Luh Gede Sri Fajaryani, Elly Suryani","doi":"10.23969/jrak.v10i2.1370","DOIUrl":"https://doi.org/10.23969/jrak.v10i2.1370","url":null,"abstract":"This study aims to examine the effect of capital structure as measured by the debt to equity ratio (DER), liquidity measured by the current ratio (CR), and firm size measured by the natural logarithm (Ln) of total assets against financial performance as measured by return on equity (ROE) in companies in the property and real estate sub-sector from 2013-2016. The method of determining the sample used was purposive sampling. The sample used was 40 companies. The data analysis technique used is panel data regression analysis consisting of chow test, hausman test, and lagrange multiplier test using Eviews 9.0 software. The results showed that the capital structure (DER), liquidity (CR), and company size simultaneously had a significant effect on financial performance (ROE). Partially the capital structure (DER) and liquidity (CR) had a significant negative effect on financial performance (ROE). Whereas company size (Ln Total Assets) did not have a significant effect on financial performance (ROE).","PeriodicalId":56228,"journal":{"name":"Jurnal Riset Akuntansi Kontemporer","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-10-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46412252","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: 21
CAPITAL ADEQUACY RATIO, NON PERFORMING LOAN, NET INTEREST MARGIN, BIAYA OPERASIONAL PENDAPATAN OPERASIONAL DAN LOAN TO DEPOSIT RATIO TERHADAP FINANCIAL DISTRESS 资本充足率、不良贷款率、净息差、比亚亚经营性存贷比、比亚亚经营性存贷比等指标均预示着财务困境
Jurnal Riset Akuntansi Kontemporer Pub Date : 2018-10-29 DOI: 10.23969/jrak.v10i2.1372
Baiq Defika Zahronyana, D. Mahardika
{"title":"CAPITAL ADEQUACY RATIO, NON PERFORMING LOAN, NET INTEREST MARGIN, BIAYA OPERASIONAL PENDAPATAN OPERASIONAL DAN LOAN TO DEPOSIT RATIO TERHADAP FINANCIAL DISTRESS","authors":"Baiq Defika Zahronyana, D. Mahardika","doi":"10.23969/jrak.v10i2.1372","DOIUrl":"https://doi.org/10.23969/jrak.v10i2.1372","url":null,"abstract":"The purpose of this research is to determine the effect of CAR, NPL, NIM, BOPO, LDR on the fianancial distress of BUMN Commercial Bank either simultaneously or partially. BUMN Commercial Bank in 2012-2016 was selected as a research population. The purposive sampling technique was used for sampling and obtained samples as much of 4 companies with a five-year period every three months, resulting 80 data to be observed. The Model analysis in this research is logistic regression by using software SPSS 20. The results showed that the variables CAR,NPL,NIM,BOPO,LDR simultaneously affect the financial distress. Partially NPL,NIM, and BOPO variables don’t have effect on financial distress, while CAR variable has significant negative has effect to financial distress and LDR variable significant positf has effect on financial distress.","PeriodicalId":56228,"journal":{"name":"Jurnal Riset Akuntansi Kontemporer","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-10-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43446871","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: 8
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