Jurnal Riset Akuntansi dan Keuangan
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Cost Stickiness, Operational Risk, Real Earning Management, dan Good Corporate Governance
Full text linkAbstrak. Penelitian ini bertujuan menjawab pertanyaan penelitian apakah manajemen laba riil dapat mengurangi terjadinya kekakuan biaya yang pada akhirnya juga akan meminimalisir adanya risiko operasional, namun perlu diperhatikan juga pentingnya tata kelola perusahaan yang baik guna mencapai tujuan setiap pihak yang berkepentingan dalam perusahaan. Jenis penelitian ini adalah kuantitatif dengan menggunakan data sekunder. Penentuan sampel menggunakan purposive sampling dengan total 49 perusahaan sektor manufaktur yang terdaftar di BEI tahun 2011-2020. Analisis data menggunakan aplikasi SPSS 22 dan WarpPLS 8.0. Penelitian ini mendukung hipotesis yang dibentuk bahwa perusahaan dapat melakukan manajemen laba riil untuk mengurangi kekakuan biaya dan risiko operasional, namun adanya tata kelola perusahaan yang baik akan mempersulit praktik manajemen laba riil. Kata kunci. Kekakuan Biaya; Manajemen Laba Riil; Risiko Operasional; Tata Kelola Perusahaan yang Baik
Pengaruh Karakteristik CEO dan Aset Tidak Berwujud Terhadap Kinerja Akuisisi Dimediasi Reputasi Perusahaan¬
No full textThe study intends to test the influence CEO characteristics and intangible assets produce on firm acquisition performance, as well as the mediating role of firm reputation. Samples were taken under purposive sampling on publicly traded firms listed on the Indonesian Stock Exchange from 2015 to 2020. SEM Path Analysis was carried out to model the research. The findings suggest a positive significant relation between CEO characteristics and firm reputation. Intangible asset, as the second independent variable, performs a significant positive relation to firm reputation. However, the study did not find any relation between CEO characteristics, intangible assets to firm performance as well as firm reputation to firm performance. In addition, the study also did not find any significant mediating role in firm performance
Analysis of Bond Rating, Firm Size, Capital Structure and Maturity on Yield to Maturity
Full text linkThis study aims to determine the effect of bond rating, firm size, capital structure and maturity on the yield to maturity of corporate bonds listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The type of data in this study uses secondary data. The research population is companies that issue bonds on the IDX. The research sample was selected using the purposive sampling technique. The study results show that: (1) bond rating has a significant effect on bond yield to maturity. (2) firm size has a significant effect on bond yield to maturity. (3) capital structure has a significant effect on bond yield to maturity. (4) maturity has no significant effect on the yield to maturity of bonds. The company is expected to choose the best alternative as a source of funding for the company and on the other hand be able to maintain the balance composition between debt and equity. Investors are expected to be able to choose the best bonds and be able to provide benefits in the future by taking into account the yield to maturity level of bonds
The Effect of Overconfidence Bias and Herding Bias on Investment Decisions in the Millennial Generation in Surabaya
Full text linkMillennials who are adaptable are able to see investment opportunities that are easy to do through the world of digital technology. The millennial generation sees investment instruments as an opportunity for future income or income related to passive income which influences their investment decisions. The Covid-19 event has encouraged investors, especially young people, to invest in stock instruments. One of the reasons is that buying and selling shares can be done anywhere, without the need for high mobility. This is shown by the increase in the number of investors who are dominated by the Millennial generation, especially during the pandemic. On the other hand, stock decision making based on limited knowledge has resulted in bias. Generally, novice investors tend to make investment decisions based on emotions compared to available data and information. This research was conducted to examine the effect of Overconfidence Bias and Herding Bias on the investment decisions of the millennial generation in Surabaya. The results of this study indicate that Overconfidence Bias and Herding Bias have a significant effect on the investment decisions of the millennial generation in Surabaya
Letter of Credit: Saatnya Perdagangan Internasional beralih ke Dokumen Digital dengan eUCP
Full text linkInternational trade still heavily relies on paper, which is painfully time-consuming. The inefficient process improved by changing the paper documents into digital electronic documents. The research aims to investigate and analyze the electronic Uniform Customs Practice (eUCP) as a legal base for using electronic documents in Letter of Credit (LC) in international trade. The method employed was document analysis and is an explanatory research. The research reveals that document digitalization increases the effectiveness of the LC process. However, the bill of exchange, the bill of lading and certificate of origin cannot be digitalized in current circumstances
Penyesuaian Proses Bisnis Pasca Implementasi PSAK 73 Sewa (Studi Kasus Pada PT XYZ)
Full text linkPenelitian ini merupakan penelitian studi kasus pada PT XYZ, perusahaan yang bergerak di sektor pendistribusian dan pemasaran produk energi, yang memiliki transaksi sewa menyewa untuk menunjang kegiatan usahanya. Dengan adanya implementasi PSAK 73, Perusahaan sebagai penyewa disyaratkan mengakui aset dan liabilitas atas seluruh kontrak sewa. Saat ini Perusahaan belum memiliki pengendalian yang baik terkait manajemen data kontrak untuk mendukung proses penilaian kontrak mengandung sewa. Hal ini menimbulkan permasalahan tidak lengkapnya data kontrak sewa untuk melengkapi dokumentasi audit. Penelitian bertujuan untuk memberikan rekomendasi terkait penyesuaian proses bisnis dan aktivitas pengendalian pengelolaan pencatatan akuntansi sewa dalam mendukung keberlanjutan implementasi PSAK 73. Penelitian menggunakan mixed method research dengan instrumen penelitian berupa dokumentasi dan wawancara. Teknik analisis data mengacu model interaktif Miles Huberman (1994). Hasil penelitian menunjukkan bahwa diperlukan penyesuaian atas proses bisnis dan aktivitas pengendalian terkait kelengkapan data kontrak sewa untuk mengurangi risiko salah saji material dan meningkatkan kualitas informasi keuangan
Intellectual Capital, Struktur Modal dan Good Corporate Governance terhadap Nilai Perusahaan dengan Kinerja Keuangan sebagai Variabel Intervening
No full textThis study aims to determine the effect of intellectual capital, capital structure and good corporate governance on firm value with financial performance as an invervening variable. Banking companies listed on the Indonesia Stock Exchange (IDX) are the subjects of this study for the period 2018-2020. This research method uses quantitative. All banking companies listed on the Indonesia Stock Exchange (IDX) for the period 2018-2020 are the population in this study, with a sampling technique using purposive sampling. The population in this study obtained data as many as 141 companies, while obtaining a sample of 72 companies. In this reseacrh, the analysis method uses SmartPLS 3 (Partial Least Square). The results of this study prove that : Intellectual Capital has a significant negative effect on firm value. Capital Structure and Good Corporate Governance do not have a significant effect on Firm Value. Intellectual Capital, Capital Structure and Good Corporate Governance have a significant positive effect on Financial Performance. Financial Performance is an invervening variable between intellectual capital and firm value. Financial Performance cannot be an intervening variable between Capital Structure and Good Corporate Governance on Company Value
Pengaruh Koneksi Politik terhadap Manajemen Laba dengan Moderasi Keahlian Komite Audit
Full text linkAbstract. This research aims to prove the effect of political connections on earnings management and prove audit committee’s expertise in weakening the effect of political connections on earnings management. The population is manufacturing companies listed on the Indonesia Stock Exchange during 2017-2020. Sample selection using purposive sampling technique by certain criteria. The number of sample is 102 manufacturing firms with 408 observations during four observation years. The hypotheses were tested using two anaylsis, that is multiple regression analysis and moderated regression analysis. The results showcased that political connection has no effect on earnings management and audit committee’s expertise as a moderating variabel cannot weakening the effect of political connections on earnings management.Keywords. Earnings Management; Political Connection; Audit Committee Expertis
Pengaruh Pengungkapan Enterprise Risk Management (ERM) Terhadap Nilai Perusahaan
Full text linkThe aim of this study was to determine the influence of enterprise risk management (ERM) disclosure on firm value. The sample in this study were companies listed on the Indonesia Stock Exchange (IDX) in 2017-2019, as many as 81 companies were obtained using the purposive sampling method. The analytical technique used is linear regression analysis. The results of the study indicate that ERM disclosure has an effect on firm value
PENGARUH TATA KELOLA PERUSAHAAN TERHADAP INVESTASI PENELITIAN & PENGEMBANGAN (R&D) PADA PERUSAHAAN PUBLIK DI INDONESIA
Full text linkPenelitian ini bertujuan untuk menguji pengaruh tata kelola perusahaan pada investasi research development di Indonesia. Model ekonometrik berupa data panel (fixed effect model) dari perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2016-2020, digunakan untuk mengevaluasi pengaruh tata Kelola perusahaan (diukur dengan ukuran dewan komisaris, keragaman gender, konsentrasi kepemilikan), bersama dengan beberapa karakteristik bisnis (diukur melalui ukuran perusahaan, umur perusahaan, dan growth opportunities). Hasil penelitian menunjukkan bahwa keragaman gender di dewan komisaris, konsentrasi kepemilikan, dan umur perusahaan berpengaruh signifikan terhadap keputusan investasi research development. Sedangkan, ukuran dewan komisaris, ukuran perusahaan dan growth opportunities tidak mempengaruhi keputusan tersebut secara signifikan