Jurnal Riset Akuntansi dan Keuangan最新文献

{"title":"PENGARUH PERSEPSI KEMUDAHAN PENGGUNAAN DAN PERSEPSI MANFAAT TERHADAP MINAT UNTUK MENGGUNAKAN UANG ELEKTRONIK (SHOPEEPAY)","authors":"Sulfina Sulfina, Yuliniar Yuliniar, Alfida Aziz","doi":"10.21460/jrak.2021.172.401","DOIUrl":"https://doi.org/10.21460/jrak.2021.172.401","url":null,"abstract":"ABSTRAK Penelitiann ini merupakann penelitian kuantitatif yangg bertujuanln untukl mengetahuili pengaruh persepsi kemudahan penggunaan dan persepsi manfaat terhadap minat untuk menggunakan uang elektronik (ShopeePay). Populasi dalam penelitian ini adalah masyarakat yang berada di daerah JABODETABEK.  Sampell yang diambil dalam penelitiann inii berjumlah 100 dengan menggunakan teknik non-probability samplingg dan metode purposive sampling. Pengumpulanl datal dilakukanl denganl cara menyebarkanln kuisioner melalui google form, dan olah data menggunakan SmartPLS. Hasil dari pengujian diperoleh bahwa pada variabel persepsi kemudahan penggunaan berpengaruh positif dan signifikan terhadap minat penggunaan sebesarl 0.507, variabel persepsi manfaat berpengaruh positif dan signifikan terhadap minat penggunaan sebesar 0.444 dan memperoleh nilai koefisien determinan sebesar 86.9%. Kata kunci: persepsi kemudahan penggunaan, persepsi manfaat, minat penggunaan, shopeepay, jabodetabek. ABSTRACT This study iss a quantitativeee studyyy thattt aimss to determineee the effect of perceived ease of use and perceived benefits on interest in using electronic money (ShopeePay). The population in thiss studyy are peoplee who are in the JABODETABEK area. The samplee taken in thiss studyy amounted to 100 using non-probability samplingg techniquee and purposive samplingg method. Datai collectionin is donei by distributingi questionnaires through google forms, and processing the data using SmartPLS. The resultss of the test showedd that the perceived ease of use variable had a positive and significant effect on interest in use of 0.507, the perceived benefit variable had a positive and significant effect on interest in use of 0.444 and obtained a determinant coefficient value of 86.9%. Keywords: perceived ease of use, perceived benefits, interest in use, shopeepay, jabodetabek.","PeriodicalId":32031,"journal":{"name":"Jurnal Riset Akuntansi dan Keuangan","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41467746","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"ANALISIS NILAI PERUSAHAAN PADA PERUSAHAAN SUBSEKTOR PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA","authors":"Wardah Hamidah, Siti Hidayati, Agus Kusmana","doi":"10.21460/jrak.2021.172.402","DOIUrl":"https://doi.org/10.21460/jrak.2021.172.402","url":null,"abstract":"ABSTRACT This research is quantitative research to find out if the capital structure, size of the company and profitability have an influence on the value of the company on the Indonesia Stock Exchange. This study used purposive sampling, and as many as 39 companies that meet the sample kriteria. Hypothesis testing using data panel regression with Eviews 9 and a significant level of 5%. The hypothetical test result is that (1) the capital structure negatively affects the company's value (2) the size of the company positively affects the company's value (3) profitability does not affect the value of the company. Keywords: company value, capital structure, company size, profitability.ABSTRAKPenelitian ini merupakan penelitian kuantitatif untuk mengetahui apakah struktur modal, ukuran perusahaan dan profitabilitas memiliki pengaruh terhadap nilai perusahaan di Bursa Efek Indonesia. Penelitian ini menggunakan purposive sampling, dan sebanyak 39 perusahaan yang memenuhi kriteria sampel. Pengujian hipotesis menggunakan regresi data panel dengan Eviews 9 dan taraf signifikan 5%. Hasil uji hipotesis adalah (1) struktur modal berpengaruh negatif terhadap nilai perusahaan (2) ukuran perusahaan berpengaruh positif terhadap nilai perusahaan (3) profitabilitas tidak berpengaruh terhadap nilai perusahaan. Kata Kunci: nilai perusahaan, struktur modal, ukuran perusahaan,  profitabilitas. ","PeriodicalId":32031,"journal":{"name":"Jurnal Riset Akuntansi dan Keuangan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41969676","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"PENGARUH RISIKO PERUSAHAAN, KEPEMILIKAN INSTITUSIONAL, DAN STRATEGI BISNIS TERHADAP TAX AVOIDANCE","authors":"Sri Ayem, Teresa Molasita Daradian Tarang","doi":"10.21460/jrak.2021.172.400","DOIUrl":"https://doi.org/10.21460/jrak.2021.172.400","url":null,"abstract":"ABSTRAK Penelitian ini bertujuan untuk menguji apakah risiko perusahaan, kepemilikan institusional, dan strategi bisnis berpengaruh terhadap penghindaran pajak. Teori yang digunakan dalam penelitian ini adalah teori keagenan. Penelitian ini menggunakan sampel perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2016-2018. Jumlah sampel yang digunakan dalam penelitian ini adalah 19 perusahaan dengan pengamatan 3 tahun menggunakan metode purposive sampling. Pengolahan data menggunakan SPSS versi 17 dengan regresi linier berganda. Hasil yang diperoleh menunjukkan bahwa risiko perusahaan berpengaruh negatif signifikan terhadap penghindaran pajak dan kepemilikan institusional tidak berpengaruh signifikan dan negatif terhadap penghindaran pajak dan strategi bisnis berpengaruh positif signifikan terhadap penghindaran pajak.. . Kata kunci : risiko perusahaan, kepemilikan institusional, strategi bisnis dan penghindaran pajak ABSTRACT This study aims to examine whether corporate risk, institutional ownership, and business strategy affect tax avoidance. The theory used in research is agency theory. The study used a sample of manufacturing companies listed on  Indonesian Stock Exchange (IDX) during the 2016-2018 period. The number of samples used in this study were 19 companies with 3-year observations using purposive sampling method. Data processing using SPSS version 17 with multiple linear regression. The results obtained indicate that corporate risk has a significant negative effect on tax avoidance and institutional ownership have no significant dan negative effect on tax avoidance and business strategy has a significant positive effect on tax avoidance. Keywords : corporate risk, institutional ownership, business strategy and tax avoidance.","PeriodicalId":32031,"journal":{"name":"Jurnal Riset Akuntansi dan Keuangan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45018866","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"ANALISIS HARGA SAHAM SEKTOR ANEKA INDUSTRI YANG TERDAFTAR DI BURSA EFEK INDONESIA","authors":"Nadhifah Nadhifah, Ediwarman Ediwarman, Dewi Cahyani Pangestu","doi":"10.21460/jrak.2021.172.404","DOIUrl":"https://doi.org/10.21460/jrak.2021.172.404","url":null,"abstract":"ABSTRAK  Penelitian ini bertujuan untuk menilai pengaruh Profitabilitas, Likuiditas dan Leverage terhadap Harga Saham. Populasinya seluruh perusahaan sektor aneka industri yang terdaftar di Bursa Efek Indonesia. Dengan menggunakan metode purposive sampling didapat 22 perusahaan sektor aneka industri dengan periode empat tahun penelitian sehingga memperoleh 88 data. Teknik analisis data yang digunakan adalah Analisis Regresi Data Panel dengan bantuan Eviews 11 menggunakan signifikansi 5%. Penelitian ini menunjukkan hasil bahwa Profitabilitas yang diukur dengan Return on Equity (ROE) berpengaruh positif terhadap Harga Saham, Likuiditas yang diukur dengan Current Ratio (CR) tidak berpengaruh terhadap Harga saham dan Leverage yang diukur dengan Debt to Equity Ratio (DER) berpengaruh positif terhadap Harga Saham. Kata Kunci : harga saham; profitabilitas; likuiditas; leverage  ABSTRACT This study aimed to assess the effect of Probability, Liquidity and Leverage on Stock Price. The population is all Miscellaneous Industry Sector Companies Listed in Indonesia Stock Exchange. By using Purposive Sampling method, obtained 22 companies in the Miscellaneous Industry Sector with a research period of four years to obtain 88 data. Data analysis technique by using Panel Data Regression Analysis with Eviews 11 and significant 5%. This study shows the results that profitability as measured by Return on Equity (ROE) has a positive effect on Stock Price, Liquidity as measured by Current Ratio (CR) has no effect on Stock Price and Leverage as measured by Debt to Equity Ratio (DER) has a positive effect on Stock Price. Keywords : stock price; profitability; liquidity; leverage","PeriodicalId":32031,"journal":{"name":"Jurnal Riset Akuntansi dan Keuangan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43991074","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"PERAN AKUNTANSI KARBON PADA PERUSAHAAN DALAM PENCEGAHAN GLOBAL WARMING","authors":"A. Rahmawati, Indah Tsamrotussaadah, Zahra Salsabila","doi":"10.21460/jrak.2021.172.399","DOIUrl":"https://doi.org/10.21460/jrak.2021.172.399","url":null,"abstract":"ABSTRAK Pada tahun 2018-2019 tingkat deforestasi Indonesia mengalami peningkatan dari tahun sebelumnya. Salah satu penyebab terjadinya ialah hilangnya sebagian fungsi hutan sebagai penyerap karbon akibat penebangan hutan yang sebagian dilakukan untuk kepentingan perusahaan. Hal ini mempengaruhi perubahan iklim yang menyebabkan terjadinya pemanasan global. Sehingga, muncullah akuntansi karbon yang bertujuan untuk menghitung jumlah emisi karbon yang dihasilkan oleh perusahaan setiap tahunnya. Metodologi penelitian ini menggunakan metode penelitian kualitatif kajian pustaka yang bersumber pada buku-buku teks, website resmi di internet, hasil penelitian dalam bentuk skripsi, dan jurnal-jurnal ilmiah. Adapun tujuan penulis melakukan penelitian ini ialah untuk mengetahui peran akuntansi karbon pada perusahaan dalam pencegahan global warming. Hasil penelitian ini menunjukkan bahwa akuntansi karbon berperan untuk membantu perluasan daerah penyerapan gas rumah kaca (GRK) dan juga membantu para pemegang kepentingan perusahaan untuk mengatur strategi agar emisi karbon yang dihasilkan dapat diminimalisasi. Selain itu, akuntansi karbon juga dapat memberikan banyak manfaat bagi lingkungan sekitarnya. Jadi, dengan diterapkannya akuntansi karbon di perusahaan dapat memperluas lahan penyerapan GRK. Dengan begitu, akuntansi karbon akan membantu global warming untuk tidak semakin memburuk atau bahkan dapat menurunkannya.Kata Kunci: akuntansi karbon, pemanasan global, peran akuntansi karbon, gas rumah kaca, emisi karbonABSTRACT In 2018-2019 the rate of deforestation in Indonesia has increased from the previous year. One of the causes of the increase in deforestation is the loss of part of the forest's function as a carbon sink due to deforestation, partly for the benefit of companies. This affects climate change which causes global warming. Therefore, carbon accounting emerged, which aims to calculate the amount of carbon emissions produced by companies every year. This research methodology uses qualitative research methods literature review sourced from text books, the official website of the internet, research results in the form of a thesis, and scientific journals. The purpose of this research is to determine the role of carbon accounting in companies in preventing global warming. The results of this study indicate that carbon accounting plays a role to expand the absorption area of greenhouse gases and also to help corporate stakeholders to set strategies so that the resulting carbon emissions can be minimized. In addition, carbon accounting can also provide many benefits to the surrounding environment. That way, carbon accounting will help global warming not get worse or even reduce the level of global warming. Keywords: carbon accounting, global warming, the role of carbon accounting, greenhouse gases, carbon emission","PeriodicalId":32031,"journal":{"name":"Jurnal Riset Akuntansi dan Keuangan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49119102","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"PENGARUH LIKUIDITAS SAHAM, KESEMPATAN BERTUMBUH, DAN PROFITABILITAS TERHADAP RETURN SAHAM (Studi Kasus Pada Sub Sektor Perdagangan Besar Yang Tercatat Di Bursa Efek Indonesia Tahun 2014-2018)","authors":"W. Aditya, Herma Wiharno, S. Nurfatimah","doi":"10.25134/jrka.v7i2.4967","DOIUrl":"https://doi.org/10.25134/jrka.v7i2.4967","url":null,"abstract":"The purpose of this study is to provide empirical evidence regarding the effect of stock liquidity, investment opportunity set, and profitability on stock returns (Case study on the Large Trade Sub-Sector listed on the Indonesia Stock Exchange 2014-2018). The method used in this research is descriptive and verification methods. The data collection technique is observation not participating. The population is that of the large trade sub-sector companies listed on the Indonesia Stock Exchange in 2014-2018 as many as 36 companies. Samples were taken as many as 30 companies through sampling quotas. The data analysis technique used is panel data regression analysis using Eviews 9 and hypothesis testing is done using the f-test and t-test. Based on the results of the t-test (partial), it shows that stock liquidity has a positive and significant effect on stock returns, investment opportunity set have a positive and insignificant effect on stock returns, profitability has a positive and significant effect on stock returns. Based on the results of the f-test (simultaneous), it shows that stock liquidity, growth opportunities, and profitability simultaneously affect stock returns. Keywords: Stock Liquidity, Investment Opportunity Set, Profitability, Stock   Return ","PeriodicalId":32031,"journal":{"name":"Jurnal Riset Akuntansi dan Keuangan","volume":"218 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-10-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79752822","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"PENGARUH LIKUIDITAS DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL MODERATING (Studi Empiris Pada Perusahaan Sektor Barang Konsumsi Yang Terdaftar di Bursa Efek Indonesia Periode 2017 – 2020)","authors":"Diana Candra Dewi, Enung Nurhayati, Syahrul Syarifudin","doi":"10.25134/jrka.v7i2.4966","DOIUrl":"https://doi.org/10.25134/jrka.v7i2.4966","url":null,"abstract":"Tujuan dari penelitian ini untuk mengetahui bagaimana Pengaruh Likuiditas dan Profitabilitas Terhadap Nilai Perusahaan secara simultan dan secara parsial. Pada penelitian ini juga dilakukan untuk mengetahui interaksi variabel kebijakan dividen yang dijadikan sebagai variabel moderasi dalam model penelitian. Pada penelitian ini menggunakan metode deskriptif dan metode verifikatif dengan pendekatan kuantitatif. Populasi pada penelitian ini sejumlah 53 Perusahaan Sektor Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode 2017-2020. Teknik pengambilan sampel pada penelitian ini menggunakan sampling purposive berdasarkan kriteria-kriteria tertentu sehingga sampel terpilih sebanyak 18 perusahaan (72 data pengamatan). Data yang digunakan pada penelitian ini menggunakan data sekunder dengan sumber data dari situs resmi Bursa Efek Indonesia di www.idx.co.id dan teknik analisis data pada penelitian ini menggunakan Analisis Regresi Data Panel dan Moderated Regression Analysis dengan menggunakan aplikasi Eviews Ver.10. Hasil penelitian ini menunjukkan bahwa variabel likuiditas dan profitabilitas secara simultan berpengaruh positif dan signifikan terhadap nilai perusahaan. Dan secara parsial diperoleh kesimpulan bahwa likuiditas berpengaruh negatif dan signifikan terhadap nilai perusahaan, profitabilitas berpengaruh positif dan signifikan terhadap nilai perusahaan, kebijakan dividen mampu memoderasi dengan memperlemah pengaruh likuiditas terhadap nilai perusahaan, dan kebijakan dividen mampu memoderasi dengan memperkuat pengaruh profitabilitas terhadap nilai perusahaan. Kata kunci: Likuiditas, Profitabilitas, Kebijakan Dividen, dan Nilai Perusahaan","PeriodicalId":32031,"journal":{"name":"Jurnal Riset Akuntansi dan Keuangan","volume":"47 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-10-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78098458","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"ANALISIS KINERJA KEUANGAN BANK UMUM SYARIAH DI INDONESIA DENGAN MENGGUNAKAN METODE RGEC (RISK PROFILE, GOOD CORPORATE GOVERNANCE, EARNING, AND CAPITAL) TAHUN 2016-2019","authors":"Afriliani Lestari, Siti Ma’sumah","doi":"10.25134/jrka.v7i2.4862","DOIUrl":"https://doi.org/10.25134/jrka.v7i2.4862","url":null,"abstract":"Tujuan penelitian ini adalah untuk mengetahui kinerja keuangan Bank Umum Syariah dengan menggunakan metode RGEC ditinjau dari Non Performing Financial (NPF), Financing to Deposit Ratio (FDR), Good Corporate Governance (GCG), Net Operating Margin (NOM), Return on Assets (ROA), dan Capital Adequacy Ratio (CAR) pada tahun 2016-2019. Populasi dalam penelitian ini adalah seluruh Bank Umum Syariah di Indonesia dengan menggunakan teknik pengambilan sampel berupa purposive sampling dengan 9 sampel Bank Umum Syariah, penelitian ini berupa penelitian dengan data sekunder, data di ambil dari laporan keuangan yang dipublikasi di website Otoritas Jasa Keuangan dan website masing-masing bank yang bersangkutan. Hasil penelitian ini menunjukan bahwa dari analisis kinerja keuangan Bank Umum Syariah selama tahun 2016-2019 dilihat dari Risk Profile dalam kategori cukup sehat, Good Corporate Governance dalam kategori sehat, Earning dalam kategori kurang sehat, dan Capital dalam kategori sangat sehat. Secara umum Kinerja Keuangan Bank Umum Syariah termasuk dalam kategori “Cukup Sehat” dengan memperoleh peringkat 3.Kata Kunci: Kinerja Keuangan Bank, RGEC","PeriodicalId":32031,"journal":{"name":"Jurnal Riset Akuntansi dan Keuangan","volume":"2014 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-10-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86512064","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"PENGARUH DEWAN DIREKSI, DEWAN KOMISARIS INDEPENDEN, DAN DEWAN PENGAWAS SYARIAH TERHADAP KINERJA KEUANGAN PERBANKAN SYARIAH DI INDONESIA","authors":"Laras Clara Intia, Siti Nur Azizah","doi":"10.25134/jrka.v7i2.4860","DOIUrl":"https://doi.org/10.25134/jrka.v7i2.4860","url":null,"abstract":"Penelitian ini bertujuan untuk menguji pengaruh dewan direksi, dewan komisaris independen, dan dewan pengawas syariah terhadap kinerja keuangan perbankan syariah indonesia. Kinerja keuangan diproksikan menggunakan ROA, populasi dalam penelitian ini adalah perbankan syariah yang terdaftar di Otoritas Jasa Keuangan (OJK) di Indonesia yang beroperasi pada tahun 2017-2019. Teknik pengambilan sampel menggunakan teknik purposive sampling, dan diperoleh 42 sampel. Metode analisis yang digunakan unutk menguji hipotesis adalah regresi linear berganda. Hasil penelitian ini menunjukan bahwa dewan direksi tidak berpengaruh terhadap kinerja keuangan, dewan komisaris independen berpengaruh positif terhadap kinerja keuangan, sedangkan dewan pengawas syariah tidak berpengaruh terhadap kinerja keuangan. Kata Kunci: Dewan Direksi, Dewan Komisari Independen, Dewan Pengawas Syariah dan Kinerja Keuangan.","PeriodicalId":32031,"journal":{"name":"Jurnal Riset Akuntansi dan Keuangan","volume":"31 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-10-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79649463","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"PERTUMBUHAN PENDAPATAN ASLI DAERAH, PERTUMBUHAN BELANJA MODAL DAN PERTUMBUHAN EKONOMI TERHADAP FISCAL STRESS PADA PEMERINTAH KABUPATEN/KOTA DI JAWA BARAT","authors":"Anis Syifa, Dadan Suhendar, D. Purnama","doi":"10.25134/jrka.v7i2.4965","DOIUrl":"https://doi.org/10.25134/jrka.v7i2.4965","url":null,"abstract":"Penelitian ini bertujuan untuk menganalisis pengaruh pertumbuhan pendapatan asli daerah, pertumbuhan belanja modal dan pertumbuhan ekonomi terhadap fiscal stress pada pemerintah Kabupaten/Kota se wilayah Jawa Barat periode 2016-2019. Populasi dalam penelitian ini adalah seluruh kabupaten/ kota se wilayah Jawa Barat, dengan unit analisis Laporan Realisasi Anggaran Pemerintah Kabupaten/Kota Periode 2016-2019. Teknik pengambilsan sampel menggunakan sampel jenuh berjumlah 108 data laporan realisasi anggaran Kabupaten/Kota di Jawa Barat. Metode penelitian yang digunakan dalam penelitian ini adalah metode deskriptif dan metode verifikatif. Uji pemilihan model dalam penelitian ini adalah Fixed Effect. Hasil penelitian ini menunjukan bahwa Pertumbuhan Pendapatan Asli Daerah, Pertumbuhan Belanja Modal Dan Pertumbuhan Ekonomi berpengaruh negatif terhadap Fiscal Stress.                                                       Kata Kunci: Pertumbuhan Pendapatan Asli Daerah, Pertumbuhan Belanja Modal, Pertumbuhan Ekonomi, Fiscal stress.","PeriodicalId":32031,"journal":{"name":"Jurnal Riset Akuntansi dan Keuangan","volume":"39 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-10-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74097391","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}