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INDONESIA
Jurnal Reviu Akuntansi dan Keuangan
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Core Subject : Economy,
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Articles 109 Documents
Persepsi Pengurus Partai terhadap Akuntabilitas Keuangan Partai Politik Masiyah Kholmi
Jurnal Reviu Akuntansi dan Keuangan 2013: Vol 3, No 1: April 2013
Publisher : Jurnal Reviu Akuntansi dan Keuangan

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Abstract

This research has a purpose to obtain the political party leaders perception on the financialaccountability of the party in Jombang District Board. Survey method was conducted to 17respondens by using purposive sampling. Descriptive analysis using frequency test was alsoconducted. This research used scheme of financial accountability was categorized to 3 groups;financial accountability within the organization (10 items); financial accountability of the campaignfinance (12 items); and the annual financial accountability (7 items). The results showsthat political party leaders perception on the financial accountability 47,26% very much agrees,43,24% agree, 7,19% not agree, and 2,31 % very disagree.Keywords: Perception, financial accountability, political parties, party officials.
Pengaruh Informasi Asimetri dan Voluntary Disclosure terhadap Cost of Capital pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Indayani, Dewi Mutia
Jurnal Reviu Akuntansi dan Keuangan 2013: Vol 3, No 1: April 2013
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Abstract

The aim of this research is to examine the influence of asymmetry information and voluntarydisclosure, both simultaneously and partially, toward cost of capital on listed companies fromthe manufacturing sector at the Indonesia Stock Exchange (BEI) for the year 2007-2010. Byusing census method and balanced panel data, there are 26 of the population total from companiesof manufacturing sector fulfill the population criteria during 4 years of the observation. Theresults show that (1) asymmetry information and voluntary disclosure simultaneously haveinfluence toward the cost of capital on listed companies from the manufacturing sector at theIndonesia Stock Exchange (2) asymmetry information has influence toward the cost of capital onlisted companies from the manufacturing sector at the Indonesia Stock Exchange (3) voluntarydisclosure has influence toward the cost of capital on listed companies from the manufacturingsector at the Indonesia Stock Exchange.Keywords: Cost of capital, asymmetry information, and voluntary disclosure
Analisis Faktor-Faktor yang Mempengaruhi Indeks Pelaporan Keuangan Melalui Internet Deasy Ratna Puri
Jurnal Reviu Akuntansi dan Keuangan 2013: Vol 3, No 1: April 2013
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Abstract

The two main purpose of this study are to describe the extent of internet financial reporting byleading Indonesian companies and to analize it’s antecedents. The sample of this study is 48companies that include on the biggest market capitalization for year of 2011. This study usessecondary data which taken from the IDX fact book 2011 and 48 companies’s official website.Internet Financial Reporting Index measured with four criterias, they are content, timeliness,tecnology, and user support. The result of this study shows that the profitability, liquidity,leverage, firm size, and public ownership haven’t significant impact on the Internet FinancialReporting Index.Keywords: internet financial reporting index, website, market capitalization
Analisis Budaya Organisasional dan Konflik Peran terhadap Kepuasan Kerja dan Komitmen Organisasi (Studi pada Kantor Akuntan Publik) Soni Agus Irwandi
Jurnal Reviu Akuntansi dan Keuangan 2013: Vol 3, No 1: April 2013
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Abstract

This study is an extension of the study of Aranya et.al (1994) which try to determine the influenceof organizational culture on job satisfaction and organizational commitment, the effect of roleconflict on job satisfaction and organizational commitment in Indonesia. This is a survey research.500 questionnaire was sent to public accountant staff in Java and South Sulawesi. Theresult show that organizational culture influence significantly on job satisfaction organizationalcommitment.Keywords: organizational culture, role conflict, organizational commitment
Pengaruh Karakteristik Perusahaan terhadap Praktek Pengungkapan Sustainability Reporting Dalam Laporan Tahunan Perusahaan Publik di Indonesia Adistira Sri Aulia, Dhaniel Syam
Jurnal Reviu Akuntansi dan Keuangan 2013: Vol 3, No 1: April 2013
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Abstract

The aims of this research are to describe the corporate social responsibility disclosure practicesof Indonesia public companies at its official website, and to analyze the impact of companies’characteristics (size, age, leverage, and profitability) to corporate social responsibility disclosure.Judgment sampling was used to take samples.The result shows that company’ characteristics (size, leverage, profitability, and type of industry),all of them, positively influence to sustainability reporting practices. Separately, t-testshows that only size and type of industry have impact to sustainability reporting practices.Keywords: sustainability reporting, companies’ characteristics, disclosure
Panduan bagi Penulis Admin Journal
Jurnal Reviu Akuntansi dan Keuangan 2013: Vol 3, No 1: April 2013
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Abstract

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Cover Bagian Dalam Admin Journal
Jurnal Reviu Akuntansi dan Keuangan 2013: Vol 3, No 1: April 2013
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Abstract

JURNAL REVIU AKUNTANSI DAN KEUANGAN (JRAK) merupakan jurnal ilmiah di bidang ilmu Akuntansi yang terbit dua (2) kali setahun pada bulan April dan Oktober. JRAK memuat hasil pemikiran dan hasil riset di bidang ilmu Akuntansi dan Keuangan, termasuk tentang kewirausahaan, keuangan syariah, dan intellectual capital.
Studi Intepretif Identifikasi dan Interaksi Intellectual Capital terhadap Kinerja Perusahaan Sigit Hermawan, Silvia Herlina
Jurnal Reviu Akuntansi dan Keuangan 2013: Vol 3, No 1: April 2013
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Abstract

The objective of this research is to identify the key components of Human Capital (HC), RelationalCapital (RC), and Structural Capital (SC), as well as to figure out each Components Interaction(CI) and how it relates with company’s performance. This is qualitative research with interpretiveapproach. Data is validated by credibility and transferability test. The technique of analysis isData Reduction. The research shows that the key components of HC, RC and SC in BusinessStrategic Unit of Merpati Maintenance Facility are model and framework, education, and vocationalqualification for HC component; customer loyalty, favorable contracts, and licensing agreementfor RC component; patents, management process, expert network and teams for SC component.Interaction between IC’s component occurs, influencing others and contributing to each componentof IC or as whole. The key components of HC, RC, and SC should have interaction to giveoperational support in order to increase company’s performance, both in its financial and nonfinancial aspect.Keywords: Intepretive Study, Intellectual Capital, Company’s Performance
Karakteristik Proses dan Karakteristik Metrik pada Keadilan Prosedural yang Dimoderasi Oleh Ketidakpastian Tugas dan Toleransi Ambiguitas Ewing Yuvisa Ibrani, Farah Nurani Qorny, Yenny Dwi Handayani
Jurnal Reviu Akuntansi dan Keuangan 2013: Vol 3, No 1: April 2013
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Abstract

This research investigates how performance evaluation procedures associated with managerialperception of procedural justice. Two metrics and two process characteristics of performanceevaluation are examined. Formality of performance evaluation and voice are characterized asprocess characteristics, while preferred use of effort measures to outcome measures, and diversityof performance evaluation are characterized as metric characteristics. Those, are moderatedby task uncertainty and tolerance for ambiguity as cores of uncertainty management theory.Survey method is used in this research, and so purposive sampling to test 77 samples thatconsistof middle managers from Bantenprovince lower and middle level of firms . The result ofthis research proved that all four performance evaluation characteristics are not directly associatedwith procedural justice, yet their effect depends on the extent of perceived task uncertaintyand tolerance for ambiguity of managers. In addition, voice, as process characteristics, seems tohave the strongest effect of all that may leads to the increased of fairness. These findingsexplain some inconsistencies in previous studies on justice perception of performance evaluationprocedures.Keywords : Procedural justice, Formality, Voice, Outcome measures, Diversity, Task uncertainty,Tolerance for ambiguity.
Cover Bagian Dalam Admin Journal
Jurnal Reviu Akuntansi dan Keuangan Vol 3, No 2: Oktober 2013
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Abstract

JURNAL REVIU AKUNTANSI DAN KEUANGAN (JRAK) merupakan jurnal ilmiah di bidang ilmu Akuntansi yang terbit dua (2) kali setahun pada bulan April dan Oktober. JRAK memuat hasil pemikiran dan hasil riset di bidang ilmu Akuntansi dan Keuangan, termasuk tentang kewirausahaan, keuangan syariah, dan intellectual capital.

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