Jurnal Riset Akuntansi dan Keuangan
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LEADER’S REPUTATION AND BUDGETARY SLACK: THE ROLE OF TRUTHFULNESS OF SUBORDINATE
Full text linkPrior research focusing on informal budget control systems is still limited, so this research is important to be conducted by researchers. In addition, there was a deficit problem that occurred in the West Bandung Regency government budget in 2019 showing an inaccurate budget estimate, so it was issued to discuss the budgetary slack. This study aims the effect of subordinates' truthfulness of the relationship between leader’s reputation and budgetary slack. This study uses a laboratory experiment method with participants being Accounting Students at Panca Bhakti University. A data analysis technique used two-way ANOVA with 2x2 factorial experimental design. The results showed that (1) the influence of leader’s reputation affected on the budgetary slack, (2) subordinates’ truthfulness affected on the budgetary slack, (3) subordinates’ truthfulness affected on the relationship between leader’s reputation and budgetary slack, (4) in favourable leader’s reputation condition, high subordinates’ truthfulness would reduce budgetary slack compare to low subordinates’ truthfulness, and (5) in conditions of high subordinates’ truthfulness, the favourable leader’s reputation would reduce budgetary slack compared to the unfavourable leader’s reputatio
PENGARUH PERPUTARAN PIUTANG, PERPUTARAN KAS DAN PERPUTARAN PERSEDIAAN TERHADAP LIKUIDITAS PT SEMEN TONASA
Full text linkAbstrak. Tujuan penelitian ini adalah (i) untuk mengetahui dan menganalisis besarnya pengaruh perputaran piutang, perputaran kas dan perputaran persediaan secara parsial terhadap likuiditas pada PT. Semen Tonasa di Kabupaten Pangkep, (ii) untuk mengetahui dan menganalisis besarnya pengaruh perputaran piutang, perputaran kas, dan perputaran persediaan secara simultan terhadap likuiditas pada PT. Semen Tonasa di Kabupaten Pangkep. Teknik pengumpulan data dilakukan melalui teknik dokumentasi dan wawancara dengan mengambil sampel berupa laporan keuangan tahun 2006-2015. Teknik analisis data yang digunakan adalah Uji Asumsi Klasik, Analisis Regresi Linear Berganda, Analisis Korelasi Linear, Uji-t dan Uji F. Hasil penelitian menunjukkan bahwa (i) Secara parsial perputaran piutang tidak berpengaruh signifikan terhadap likuiditas pada PT. Semen Tonasa di Kabupaten Pangkep, perputaran kas berpengaruh negatif dan signifikan terhadap likuiditas pada PT. Semen Tonasa di Kabupaten Pangkep, sedangkan perputaran persediaan berpengaruh positif dan signifikan terhadap likuiditas pada PT. Semen Tonasa di Kabupaten Pangkep. (ii) Secara simultan perputaran piutang, perputaran kas dan perputaran persediaan berpengaruh positif dan signifikan terhadap likuiditas pada PT. Semen Tonasa di Kabupaten Pangkep
Accounting Irrelevance: Dimensi Affect Heuristic pada Formulasi Harga Jual Badan Usaha Retail
Full text linkPeople often receive more information when they learn from their past. Past experience and belief may be particularly powerful in influencing judgments. Uniqueness of an object often leads to specific valuation. This unique object can be measured with special valuation techniques, including affect heuristic. Coupled with experience and belief, affect heuristic gives information that is easy to access in valuation activity. This explanatory research explains the role of affect heuristic in pricing electronic products as one of conventional goods. Using phenomenological approach, this qualitative research aims to gain better understanding of lived mindset and experience from price makers in pricing activity. This research finds some limitations that must have contributed to accounting irrelevance in pricing activity
ANALISIS PENGARUH KEBIJAKAN LOAN TO VALUE, NON PERFORMING LOAN, LOAN TO DEPOSIT RATIO DAN SUKU BUNGA KREDIT TERHADAP SUPPLY KREDIT KEPEMILIKAN RUMAH PADA BANK TABUNGAN NEGARA.
Full text linkThe purpose of this study was conducted to examine and analyze the effect of the variable Loan to Value, Non Performing Loan, Loan to Deposit Ratio and Credit Interest Rate on the KPR Supply at Bank Tabungan Negara Tbk. The research data is obtained from data from the quarterly Financial Reports for the period 2004–2018 which are published through the Indonesian Banking Directory which is recorded at the Financial Services Authority (OJK) and the company profile of Bank Tabungan Negara Tbk.Researchers used multiple linear regression in the analysis technique, in which the least squares equation was used and hypothesis testing with t-statistics and F-statistics using a significance level of 5%. The classical assumption test is carried out first, namely the normality test, multicollinearity test, heteroscedasticity test and autocorrelation test. Based on the results of the t test analysis shows that partially the LTV, NPL and SBK variables have a significant and significant influence on the dependent variable of KPR Supply, while the LDR variable has no and insignificant effect on the dependent variable (KPR Supply) with a probability level of less than 5%. Furthermore, the results of the F test or the simultaneously of the LTV, NPL, LDR and SBK variables have a significant effect on KPR supply
Dampak Situasi Sebelum dan Sesudah Pandemi COVID-19 Terhadap Volatilitas Harga Saham LQ45
Full text linkThe study aims to investigate the effect before and after the COVID-19 pandemic on the share price of LQ45 on the Indonesia Stock Exchange in 2019 and 2020. This study uses share price data from 45 companies listed in the LQ45 stock group on the Indonesia Stock Exchange. Data were analyzed using IBM SPSS Version 26 with a paired sample difference test model (compare means paired-samples t-test). This study found that before and after the COVID-19 pandemic had a positive and insignificant effect on the LQ45 share price on the Indonesia Stock Exchange. Companies with core mining businesses experienced the highest price increase after the pandemic or reached a 47.26 percent increase, while companies in the property sector did not experience an increase or decrease. Companies in the clothing and equipment retail sector experienced the highest decline reaching -67.93 percent after the pandemic.Keywords.The COVID-19 Pandemic;Stock Price;IDX-LQ45;Investmen
Pengaruh Kinerja Keuangan Terhadap Nilai Perusahaan dengan Variabel Moderasi Corporate Governance
Full text linkPenelitian ini bertujuan untuk menganalisis mengenai pengaruh kinerja keuangan terhadap nilai perusahaan dengan variabel moderasi corporate governance. Perusahaan sector industry yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2019 pada penelitian ini dijadikan populasi. Pemilihan sampel menggunakan teknik purposive sampling dengan menentukan kriteria tertentu yang menghasilkan 103 perusahaan sebagai sampel. Penelitian ini menggunakan dokumentasi cetak laporan tahunan dan matriks sebagai instrumen penelitian. Penelitian ini menggunakan pengujian hipotesis Structural Equation Model (SEM) dengan didukung oleh metode analisis Partial least square (PLS). Hasil dari penelitian ini adalah kinerja keuangan berpengaruh positif terhadap nilai perusahaan dan variabel moderasi corporate governance dapat memperkuat pengaruh kinerja keuangan terhadap nilai perusahaan
Tingkat Utang, Jatuh Tempo Utang, dan Uncertainty Perusahaan Indonesia
Full text linkUncertainty seems to be one of the most important factors for economic agents in making economic decision. This study aims to investigates the effect of uncertainty on leverage and debt maturity of Indonesian companies. The sample of this study includes 479 non-financial sector companies listed in the Indonesia Stock Exchange (IDX) with period from year 2007 to 2019. The results show that uncertainty has a negative effect on corporate leverage in Indonesia, and uncertainty has a positive effect on debt maturity of small sized companies in Indonesia. Overall, the result suggest that uncertainty is one of the determinants of the leverage and debt maturity structure of companies in Indonesia. Ketidakpastian menjadi salah satu faktor yang penting bagi agen di ekonomi dalam mengambil keputusan ekonomi. Penelitian ini bertujuan untuk meneliti pengaruh ketidakpastian terhadap tingkat utang dan struktur jatuh tempo utang perusahaan Indonesia. Sample yang digunakan pada penelitian ini adalah 479 perusahaan sektor non-keuangan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode waktu 2007 sampai dengan 2019. Hasil penelitian menunjukkan bahwa ketidakpastian berpengaruh negatif terhadap tingkat utang perusahaan di Indonesia, dan ketidakpastian berpengaruh positif terhadap struktur jatuh tempo utang perusahaan berukuran kecil di Indonesia. Maka dapat disimpulkan bahwa ketidakpastian merupakan salah satu penentu tingkat utang dan struktur jatuh tempo utang pada perusahaan di Indonesia.
DETERMINAN KINERJA UMKM INDUSTRI KREATIF: ASPEK SUMBER DAYA MANUSIA DAN RISK-TAKING
Full text linkPenelitian ini bertujuan untuk menguji pengaruh sumber daya manusia dan risk taking terhadap kinerja perusahaan. Sumber daya manusia diukur melalui indikator-indikator pendidikan, pelatihan, pengalaman kerja, dan pengalaman usaha, dan risk taking diukur menggunakan indikator-indikator high risk for high return, dorongan strategi inovatif, dan kesediaan mengambil risiko, serta kinerja menggunakan indikator kinerja keuangan yang diukur dengan ln omzet, dan kinerja non keuangan yang diukur menggunakan jumlah tenaga kerja. Penelitian dilakukan pada masa pandemic covid 19, yaitu pada bulan Mei-Juni 2020 dengan menyebarkan instrumen kuisioner melalui google form pada pelaku industri kreatif di Kabupaten Banyumas. Data yang terkumpul dan diolah berasal dari 41 UKM industri kreatif di Kabupaten Banyumas. Dengan menggunakan alat bantu pengolahan data SmartPLS, hasil penelitian menunjukkan bahwa sumber daya manusia berpengaruh terhadap kinerja, dan risk taking tidak berpengaruh terhadap kinerj
THE PREVENTION ALTERNATIVE OF FRAUD IN BUSINESS PRACTICES
Full text linkThe principle of balance in accounting reflects the similarity in value between the source and allocation of expenditure contained in the balance sheet. Balance in the Islamic point of view, not only is the balance reflected in the value of the currency, but rather emphasizes the fulfillment of Islamic sharia on both sides of the balance. Therefore, this study seeks to provide a strengthening of the principle of accounting balance in an Islamic perspective in order to prevent fraud in business practices in the form of a fraud prevention model that is focused on in-depth observation of the source of assets and how to allocate them based on muamalah fiqh. The research method used is a qualitative method involving informants who have an understanding of the fiqh of muamalah, business man, and academics in the field of Islamic economics which is analyzed by triangulation techniques. Keywords: Source of Assets, Expenditure Allocation, Muamalah Fiqh, Fraud Preventio
PENGARUH RISIKO KREDIT, KINERJA LABA, UKURAN BANK DAN LIKUIDITAS TERHADAP PERMODALAN BANK DI INDONESIA
Full text linkPenelitian ini bertujuan untuk membuktikan pengaruh risiko kredit, kinerja laba, ukuran bank dan likuidasi terhadap permodalan bank di Indonesia. Penelitian dilakukan dengan metode kuantitatif, dengan menggunakan sumber data sekunder, yaitu laporan keuangan triwulan yang tercatat di buesa efek (BEI) tahun 2016-2018, dengan menggunakan teknik pengambilan sampel Purposive Sampling dengan sampel 10 Bank terbesar di Indonesia berdasarkan total asset (per desember 2018). Pengolahan data dilakukan dengan menggunakan Stata dengan teknik analis data menggunakan uji regresi data panel. Hasil penelitian menunjukkan bahwa risiko kredit berpengaruh negative signifikan terhadap permodalan, kinerja laba berpengaruh negative tidak signifikan terhadap permodalan, ukuran bank berpengaruh negative tidak signifikan terhadap permodalan dan likuidasi berpengaruh negative tidak signifikan terhadap permodalan