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Riset Akuntansi dan Keuangan Indonesia
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PENGARUH UMUR DAN UKURAN PERUSAHAAN TERHADAP AUDIT REPORT LAG DENGAN PROFITABILITAS DAN SOLVABILITAS SEBAGAI VARIABEL MODERATING

Ariani, Kurnia Rina, Bawono, Andy Dwi Bayu

Riset Akuntansi dan Keuangan Indonesia Vol 3, No 2 (2018): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

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Abstract

This research aims to analyze the effect of companies ages and size to audit report lag with profitability and solvability as a moderating  variable in manufacturing companies listed in Indonesian Stock Exchange for year end from 2015-2016.  Moderating variable used in this research to know whether profitability and solvability can moderate the relationship between companies ages and size to audit report lag. Using Moderated Regression Analysis this research can provide empirical evidence that (i) companies ages has no effect on audit report lag, (ii) companies size has negative effect on audit report lag (iii) profitability and solvability cannot moderate the relationship between companies ages and size to audit report lag.

ANALISIS PERLAKUAN AKUNTANSI ASET BIOLOGIS ASET BIOLOGIS PADA PERUSAHAAN SEKTOR AGRIKULTUR SUBSEKTOR PERKEBUNAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)

Wulandari, Retno

Riset Akuntansi dan Keuangan Indonesia Vol 3, No 2 (2018): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

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Abstract

Penelitian ini bertujuan untuk menganalisis bagaimana perlakuan akuntansi aset biologis pada perusahaan sektor agrikultur subsektor perkebunan yang terdaftar di Bursa Efek Indonesia (BEI). Penelitian ini merupakan jenis penelitian kualitatif dengan menggunakan teknik analisis deskriptif. Data penelitian menggunakan data sekunder dalam laporan tahunan perusahaan sampel pada tahun 2016. Teknik pengambilan sampel dengan purposive sampling. Sampel yang digunakan ada 14 perusahaan. Hasil Penelitian menunjukkan bahwa aset biologis dibagi menjadi dua jenis tanaman tahunan dan tanaman musiman. Perlakuan akuntansi aset biologis didasarkan pada PSAK No. 16 - Aktiva Tetap dan PSAK No. 14 - Persediaan. Berdasarkan perbandingan perlakuan akuntansi aset biologis pada perusahaan telah sesuai dengan standar akuntansi yang digunakan.

CORPORATE GOVERNANCE, LAVERAGE AND FIRM PERFORMANCE

Wijayanto, Kusuma

Riset Akuntansi dan Keuangan Indonesia Vol 3, No 2 (2018): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

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Abstract

Kami menguji hubungan antara tata kelola perusahaan dan kinerja perusahaan dengan menggunakan leverage keuangan sebagai mediasi untuk 360 perusahaan manufaktur di Indonesia selama periode 2014-2016. Kami menggunakan regresi OLS menggunakan alat statistik eviews. Kami menemukan bahwa tata kelola perusahaan memiliki hubungan langsung dengan kinerja perusahaan, sementara hubungan tata kelola perusahaan dengan laverage hanya ukuran dewan yang memiliki efek positif. Selanjutnya, laverage keuangan memediasi ukuran dewan pada kinerja keuangan

PERSEPSI PEMILIK DAN PENGETAHUAN AKUNTANSI PELAKU USAHA MIKRO KECIL DAN MENENGAH (UMKM) ATAS PENYUSUNAN LAPORAN KEUANGAN

Setiyawati, Yuli, Hermawan, Sigit

Riset Akuntansi dan Keuangan Indonesia Vol 3, No 2 (2018): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

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Abstract

Dibanyak penelitian, konstibusi pelaku usaha mikro kecil dan menengah (UMKM) terhadap perekonomian memang telah terbukti, namun disisi lain pelaku skala ini juga masih banyak menghadapi masalah, salah satunya adalah dalam mengelola keuangan, terutama dalam penggunaan pengetahuan akuntansi dalam penyusunan laporan keuangan. Persepsi pengelola diduga kuat menjadi salah satu kunci permasalahn ini. Penelitian ini bertujuan untuk mengetahui persepsi dari pemilik dan pengetahuan akuntansi pelaku usaha mikro kecil dan menengah (UMKM) atas penyusunan laporan keuangan.Tujuan penelitian ini adalah untuk mengetahui persepsi pemilik dan pengetahuan akuntansi pelaku UMKM atas penyusunan laporan keuangan. Penelitian ini menggunakan metode penelitian kualitatif dengan pendekatan interpretif. Analisis data yang digunakan adalah triangulasi data dengan pengumpulan data yang berasal dari wawancara, observasi, dan dokumentasi terhadap informan kunci penelitian. Hasil analisis menunjukkan bahwa pelaku usaha mikro di wilayah Krian dan Pasuruan sebenarnya sudah membuat laporan keuangan atau catatan pembukuan walaupun terbilang sederhana, dan pengetahuan akuntansi yang mereka miliki tergolong sederhana sesuai dengan tingkat pendidikan mereka. Namun demikian para pelaku usaha mikro kecil dan menengah (UMKM) masih dirasa kesulitan untuk menyusun laporan keuangan mereka sebagaimana mestinya.

DETERMINAN MANAJEMEN LABA AKRUAL PADA INDEKS LQ45 DAN JII PERIODE 2010-2015

Trisnawati, Rina, Mardayaningrum, Mardayaningrum, Khotimah, Laillatul

Riset Akuntansi dan Keuangan Indonesia Vol 3, No 2 (2018): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

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Abstract

The purpose of this study is to examine and analyze the mechanisms of corporate governance, leverage and the free cash flow against the accrual earning  management on LQ45 and JII Indexes during the 2010-2015 period. The number of samples in the study is 144 companies in JII index and 121 companies  in JII indexs. Sampling techniques using purposive sampling method. Methods of data analysis using multiple linear regression to test and prove the hypothesis of the study. Research results showed the proxy of corporate governance mechanism with institutional ownership, managerial ownership, the proportion of Board of Commissioners and the audit committee no effect  to accrual earnings management.(prob value >0.05). The free cash flow and leverage have an effect significantly to accrual earning management (prob value <0.05). Meanwhile in JII index, they have the same results. Corporate governance also no effect to accrual earning  management, but the free cash flow and leverage have an effect significantly to accrual earning management. Keywords: corporate governance, leverage, free cash flow, accrual earnings management

DETEKSI FRAUDULENT FINANCIAL REPORTING MENGGUNAKAN ANALISIS FRAUD PENTAGON : STUDI KASUS PADA PERUSAHAAN MANUFAKTUR YANG LISTED DI BEI TAHUN 2014-2016

Setiawati, Erma, Baningrum, Ratih Mar

Riset Akuntansi dan Keuangan Indonesia Vol 3, No 2 (2018): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

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Abstract

This study aimed to analyze and obtain empirical evidence about the effect of pentagon fraud elements (pressure, opportunity, rationalization, competence, and arrogance) on detected fraudulent financial reporting. This research analyzes the influence of variable pressure proxied by financial stability, financial target, external pressure and personal financial needs, variable opportunity proxied by nature of industry, ineffective monitoring, and, quality of external auditor, variable rationalization proxied by change in auditor, variable arrogance proxied by frequent number of CEO’s pictures.Population of this study manufactured company in Indonesia Stock Exchange during year period 2014-2016 with a total sample 252 manufacture company by using purposive sampling method. Data analysis technique used was logistic regression analysis processed by using program SPSS 23  for Windows. The results of this study show that only the variable financial target have an effect to detected fraudulent financial reporting. This study hasn’t shown that financial stability, external pressure , personal financial needs, nature of industry, ineffective monitoring, quality of external auditor, change in auditor, change of directors, frequent number of CEO’s pictures have an effect to detected fraudulent financial reporting.Keywords: Fraud Pentagon, Fraud Diamond, Fraud Triangle, Fraudulent Financial Reporting, Manufactured Sector Fraud.

PENERAPAN GOOD CORPORATE GOVERNANCE, WHISTLEBLOWING SYSTEM DAN RISIKO SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DI KABUPATEN SLEMAN

Sulistyowatie, Syska Lady, Pahlevi, Reza Widhar

Riset Akuntansi dan Keuangan Indonesia Vol 3, No 2 (2018): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

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Abstract

Tax compliance still needs to be improved by encouraging the implementation of transparent taxation, namely the transparency of tax management in all areas, both administrative and management of the use of funds derived from tax revenue. The real effort that must be done to implement the transparency is through the bureaucracy reform movement in the service system and tax administration that is through the implementation and implementation of Good Governance.Good governance is a well-executed organizational governance, by carrying out the principles of openness, justice and accountability in order to achieve the goals of the organization. The problems that will be studied by the researcher is a social and dynamic problem. Therefore, the researcher chooses to use quantitative research method to determine how to find, collect, process and analyze the data of the research result, so that this research is expected to give input for the need of strengthening of harmony between Good Corporate Governance and Whistleblowing System and the need to create system or policies and operational procedures of taxation sanction risk required for tax compliance implementation. The results showed that there is influence between the implementation of Good Corporate Governance to tax compliance, there is influence between Whistleblowing System on tax compliance, there is influence between Taxation Sanction on tax compliance.  Key Word : Good Corporate Governance, Whistleblowing System, Taxation Sanctions and Tax Compliance. 

PENGARUH UKURAN PERUSAHAAN, TIPE INDUSTRI, GROWTH, DAN MEDIA EXPOSURE TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN (Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2015)

Widiastuti, Harjanti, Utami, Evy Rahman, Handoko, Ridi

Riset Akuntansi dan Keuangan Indonesia Vol 3, No 2 (2018): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

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Abstract

This research aimed to analyze the influence of size, type of industry, growth, and media exposure on Corporate Social Responsibility Disclosure.  The samples of this research are companies that has been listed in the Indonesia Stock Exchange between 2014 and 2015. Data in this study were obtained from annual reports and online newspapers. Regression analysis will be employed to answer the research question. The result showed that size and type of industry    positively and significantly infuenced Corporate Social Responsibility (CSR) Disclosure. Growth negatively infuenced Corporate Social Responsibility (CSR) Disclosure dan media exposure has no influence on Corporate Social Responsibility (CSR). Keywords: Corporate Social Responsibility Disclosure, size, type of industry, growth, and media exposure. 

DETERMINAN OPINI AUDIT GOING CONCERN (Studi Empiris Pada Perusahaan Real Estate dan Property yang Terdaftar di BEI Tahun 2013-2015)

Byusi, Hafid, Achyani, Fatchan

Riset Akuntansi dan Keuangan Indonesia Vol 3, No 1 (2018): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

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Abstract

AbstractThis research aims to analyze the influence of opinion shopping, corporate growth, liquidity, the proportion of independent commissioners and audit committee on acceptance of going concern audit opinion. The populations in this research are real estate and property companies listed in Indonesia Stock Exchange. Sampling was done by purposive sampling method and obtained 120 companies as a sample for the period 2013-2015. Data analysis technique used logistic regression analysis. The results of this research prove that liquidity has a significant effect on the acceptance of going concern audit opinion, while opinion shopping, company growth, the proportion of independent commissioners, and audit committee have no significant effect on the acceptance of going concern audit opinion.Keywords: opinion shopping, company growth, liquidity, the proportion of independent commissioners, audit committee, going concern audit opinion.

KORUPSI, PERTUMBUHAN EKONOMI DAN KEMISKINAN DI INDONESIA

I Ketut Patra, Junaidi

Riset Akuntansi dan Keuangan Indonesia Vol 3, No 1 (2018): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

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Abstract

Some countries have been faced to corruption stage. Especially developing region, corruption has became a disaster humankind and occur a global issue, because it is very disturbing cycle of the world economy. In many cases corruption related to financial report manipulation. One of the factor fraud rate is accounting have leave religion aspect in their report. A revolution of solution must be born in the globe. to reduces and combating the level of corruption, but on the other hand accounting makes corruption becomes more fertile. This research uses the literature approach and is expected to be one of the concepts for future research in conducting research on the prevention of corruption for accounting sector. Based on literature study we found that the approach to culture and religiosity in Indonesia will be more effective in preventing corruption. This is caused by the people of Indonesia, which consists of many tribes, cultures, beliefs and religions.