Jurnal Riset Akuntansi dan Keuangan
Not a member yet
285 research outputs found
Sort by
The Effect of Inflation Rate, BI Rate, and Income Per Capita of Indonesia on Spread Based Income of Conventional Banking Sector in 2014-2023
Full text linkThe banking industry is an important member of Indonesia’s economy as an intermediary that circulates the country’s money. The purpose of this study is to ascertain the effects of certain economic variables, namely, inflation, interest rate, and income per capita towards the banking industry’s main source of income known as spread based income. This study employs time series regression to analyze data collected from Bank Indonesia, Indonesia Banking Statistics, and Statistics Indonesia. The research provided results that indicate a positive yet insignificant relationship between inflation and spread based income, a negative and insignificant relationship between interest rate and spread based income, as well as a negative and significant relationship between income per capita and spread based income
Financial Behavior in Yasinan Consumption
Full text linkThis research was conducted to explore the meaning and determine the financial behavior of mothers in managing finances to carry out yasinan activities. This research uses a qualitative approach with a case study research type. In this study, data collection was carried out using three methods, namely interviews, observation, and documentation. The results of this study indicate that this yasinan activity is a hereditary activity that is carried out every week on Monday night and the place takes turns in the homes of the community. In this activity usually read yasin and istighosah, at the end of the event usually served consumption. The funds spent on yasinan consumption are quite large because in the past the consumption served was light food, now it has changed to heavy food. The considerations used to determine the consumption of yasinan are the consumption that is usually served by the mothers according to their development, price and type of food. In this case, mothers have good financial behavior by making wise financial decisions by planning in determining yasinan consumption
The Influences of Profitability, Company Growth, Financial Condition, and Debt Default on Going Concern Audit Opinions
Full text linkThis research focuses on property and real estate companies in Indonesia, especially in the context of profitability, company growth, financial condition and debt default on going concern audit opinions. The aim is to evaluate the influence of these factors on going concern disclosures in audit opinions, thereby providing a deeper understanding for stakeholders in assessing the company's financial risk. This research uses secondary data from the annual financial reports of companies listed on the Indonesia Stock Exchange (BEI) during the 2019-2022 period. This research applies logistic regression analysis to test the proposed hypothesis. The results show that profitability and financial condition have a significant negative relationship with going concern as an audit opinion, while company growth and debt default do not show a significant relationship. This emphasizes the importance of financial factors in determining a company's business continuit
THE EMERGENCY THREAT OF TEXT GENERATIVE ARTIFICIAL INTELLIGENCE IN ACCOUNTING EDUCATION
No full textArtificial Intelligence (AI) technology is beginning to impact accounting education. Students may potentially rely entirely on AI, raising ethical and educational quality concerns. The research addresses the readiness of accounting study programs to face the AI phenomenon. The aim is to provide policy development references for aligning accounting education with AI technology. The research object is the accounting program at Pandawa University, which is a pseudonym. This research uses a qualitative approach with data acquisition methods through interviews, observation, and document analysis. The results showed that AI is allowed to be utilized by students as an aid tool. Second, AI only covers the intelligence of the human left brain, so the education process must also focus on developing right brain intelligence. Implications include realigning graduate profiles and accounting curriculum, providing digital literacy about AI to educators, and promoting ethics in the digital space to the academic community
Influence of Auditor Attributes on Performance in Medan Public Accounting Firms
Full text linkPenelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi kualitas audit pada Kantor Akuntan Publik (KAP) di Medan, dengan fokus mendalam pada profesionalisme auditor, integritas, pengalaman kerja, dan independensi. Dengan menggunakan metode berbasis kuesioner yang melibatkan sampel sebanyak 30 responden, penelitian ini mengevaluasi dampak langsung masing-masing faktor tersebut terhadap kinerja audit. Temuan ini secara meyakinkan menunjukkan bahwa profesionalisme, integritas, pengalaman kerja, dan independensi secara signifikan mempengaruhi kualitas audit secara individual, dan secara kolektif menjelaskan sekitar 55,5% varian kinerja audit. Kesimpulannya, penelitian ini memberikan pemahaman lebih dalam mengenai pentingnya peran atribut auditor dalam meningkatkan kualitas audit pada KAP di Medan. Temuan ini mempunyai implikasi yang signifikan bagi para praktisi, regulator, dan pemangku kepentingan, memberikan landasan yang kuat untuk meningkatkan standar audit dan integritas pelaporan keuangan, sehingga memperkuat kepercayaan publik terhadap industri akuntansi
Determinants Affecting Profitability in Insurance Companies in Indonesia
Full text linkThis study aims to identify variables that affect insurance profitability in Indonesia. The addition of tangibility of asset variable as an independent variable is a novel part of this study. This research method involves collecting data from 25 insurance companies over a five-year period (2018-2022), and applying data processing analysis using panel data regression analysis techniques. The results found that underwriting risk has a negative impact on ROA, while reinsurance ratio has a negative impact on ROA. In contrast, tangibility of asset has a positive effect on ROA. Implications for financial managers to evaluate financial conditions and increase understanding of what factors can affect the profitability of insurance companies. This research also provides important information for investors in making invesments by assessing insurance copanies that have good financial performance
Dividend Trap: Impact of Yield, Volume, and Payout on Investments
Full text linkThis study aims to obtain empirical test results regarding the effect of dividend yield, stock volume, and dividend payout ratio on dividend trap. This study uses secondary data for 2022-2023 using a dividend distribution schedule in 2023. The sampling technique was purposive sampling and obtained 223 company stock observation data in various industrial sectors. The research method uses panel data regression using the Stata 13 program. The test results in this study indicate that there is a positive significant effect of dividend yield and stock volume on dividend trap, and a negative significant effect of dividend payout ratio on dividend trap. This research provides a new understanding of the risk of dividend trap for dividend-focused investors, highlighting the importance of choosing company stocks efficiently
The Role of Company Performance in Determine Effect of ESGD on Risk of Financial Distress
Full text linkThis study aims to determine the role of company performance in assessing the effect of ESGD on the occurrence of financial distress. This study uses the dependent variable financial distress as measured by the Altman z-score method, the independent variable ESGD, whose score is obtained from the website of the BGK Foundation, and the intervening variable of company performance as measured by stock price. The samples used in this study are all non-financial and banking companies listed on the IDX in 2018-2021 and reporting the value of ESG disclosure on the BGK Foundation website. The tool used in this research is path analysis. The result of this study indicates that company performance and ESG disclosure have no effect on financial distress. ESG disclosure has a negative impact on company performance. In addition, company performance also cannot mediate the effect of ESGD on financial distress
Profitability as Moderation on The Influence of Green Accounting on Sustainability Development
Full text linkLimited natural resources will affect the company's sustainability development. If the government and business people do not manage natural resources properly, it will hamper the sustainability of the Company's development. One way to overcome sustainability development problems is through the application of green accounting. This study aims to examine the influence between green accounting and sustainability development moderated by profitability. Mining companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period are the population of this study and sampling by purposive sampling so that 102 observational data were obtained. The data was analyzed using the Partial Least Square (PLS) Technique with the help of Smart PLS application version 3.2.9. The results showed that green accounting has no influence on sustainability development and profitability cannot be a moderation variable between green accounting and sustainability development.Keywords. Green accounting; Profitability; and Sustainability Developmen
Analysis of Factors Affecting Muslim Millennial Investors in Using Online Trading Systems in Medan City
Full text linkThe purpose of this study is to increase public knowledge, especially in the millennial generation, so that awareness of interest in investing will increase because it has an impact on the country's and personal economies. Researchers conducting research are using quantitative methods. This type of research data is primary data collected by distributing questionnaires online via Google From. Researchers used Structural equation modelling-partial least square data analysis assisted by SmartPLS4 software. Based on the results of the research that has been done, it can be concluded that personal interests, investment risk, and online trading system facilities have a positive effect on Muslim millennial investors use of the online trading system. The implication of this research is that personal interests are a strong and significant influence on millennial investors' decisions to use online trading systems