Pub Date : 2021-10-18DOI: 10.23969/jrak.v13i2.4248
Ifa Ratifah, Peni Nuraeni
The study aims to examine and analyze the effect of fiscal stress and legislative size on expenditure change in the district or city of West Java Province. The research method used is descriptive method and verification method. Data collection techniques are carried out through secondary data obtained from Supreme Audit Istitution (BPK). The population of this study is all regencies and cities in West Java Province in the 2016-2018 fiscal year. The number of regencies and cities in West Java Province in the 2016-2018 fiscal year was 27. This research sample selection method uses Non Probability Sampling using saturated sampling with a total of 81 districts and cities. The results showed that fiscal stress negatively affected expenditure change, while the influence of the legislature size had a positive effect on expenditure change.
{"title":"INFLUENCE OF FISCAL STRESS AND LEGISLATURE SIZE ON EXPENDITURE CHANGE","authors":"Ifa Ratifah, Peni Nuraeni","doi":"10.23969/jrak.v13i2.4248","DOIUrl":"https://doi.org/10.23969/jrak.v13i2.4248","url":null,"abstract":"The study aims to examine and analyze the effect of fiscal stress and legislative size on expenditure change in the district or city of West Java Province. The research method used is descriptive method and verification method. Data collection techniques are carried out through secondary data obtained from Supreme Audit Istitution (BPK). The population of this study is all regencies and cities in West Java Province in the 2016-2018 fiscal year. The number of regencies and cities in West Java Province in the 2016-2018 fiscal year was 27. This research sample selection method uses Non Probability Sampling using saturated sampling with a total of 81 districts and cities. The results showed that fiscal stress negatively affected expenditure change, while the influence of the legislature size had a positive effect on expenditure change.","PeriodicalId":56228,"journal":{"name":"Jurnal Riset Akuntansi Kontemporer","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-10-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41512348","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}
The study aims to examine the association of firms characteristics comprise of firm age, firm size, leverage, and profitability to earnings management (EM). The data is collected from listed Singaporean corporation in Singapore stock exchange (SGX) in the period of 2017 and 2018. Purposive sampling and panel data regression were employed as the sampling and analysis method, respectively. Our results are based on a large sample of 852 firm-year observations. The results show that firm age and firm size significantly affected EM, meanwhile, leverage and profitability indicate insignificant effects to EM. In addition, these results provide information to investors and potential investors regarding future investment decisions.
{"title":"FIRM CHARACTERISTICS AND EARNINGS MANAGEMENT IN LISTED SINGAPOREAN CORPORATIONS","authors":"Efva Octavina Donata Gozali, Ruth Samantha Hamzah, Chomsah Novianti Pratiwi, Marissa Octari","doi":"10.23969/jrak.v13i2.4102","DOIUrl":"https://doi.org/10.23969/jrak.v13i2.4102","url":null,"abstract":"The study aims to examine the association of firms characteristics comprise of firm age, firm size, leverage, and profitability to earnings management (EM). The data is collected from listed Singaporean corporation in Singapore stock exchange (SGX) in the period of 2017 and 2018. Purposive sampling and panel data regression were employed as the sampling and analysis method, respectively. Our results are based on a large sample of 852 firm-year observations. The results show that firm age and firm size significantly affected EM, meanwhile, leverage and profitability indicate insignificant effects to EM. In addition, these results provide information to investors and potential investors regarding future investment decisions.","PeriodicalId":56228,"journal":{"name":"Jurnal Riset Akuntansi Kontemporer","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-10-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49265330","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}
Pub Date : 2021-10-18DOI: 10.23969/jrak.v13i2.4473
Derry Wanta, J. Gunawan
The aim of this paper is to develop a sustainability blue disclosure index and evaluating the implementation to provide preliminary findings through the information disclosed in annual reports. This disclosure considers blue economy activities namely Sustainability Blue Disclosures (SBD). A qualitative approach was applied in this study by the content analysis method. This research uses saturated sampling, taken all available annual reports from the listed fisheries and marine companies from 2015 to 2019 at the Indonesia Stock Exchange. These results may indicate that the companies are in the early stage to understand sustainability issues, including the availability and quality of raw materials, changing of environmental quality, working capital performance, fluctuation of the foreign exchange rate, and demand from the global markets.
{"title":"SUSTAINABILITY BLUE DISCLOSURES: INDEX DEVELOPMENT AND PRELIMINARY IMPLEMENTATION","authors":"Derry Wanta, J. Gunawan","doi":"10.23969/jrak.v13i2.4473","DOIUrl":"https://doi.org/10.23969/jrak.v13i2.4473","url":null,"abstract":"The aim of this paper is to develop a sustainability blue disclosure index and evaluating the implementation to provide preliminary findings through the information disclosed in annual reports. This disclosure considers blue economy activities namely Sustainability Blue Disclosures (SBD). A qualitative approach was applied in this study by the content analysis method. This research uses saturated sampling, taken all available annual reports from the listed fisheries and marine companies from 2015 to 2019 at the Indonesia Stock Exchange. These results may indicate that the companies are in the early stage to understand sustainability issues, including the availability and quality of raw materials, changing of environmental quality, working capital performance, fluctuation of the foreign exchange rate, and demand from the global markets.","PeriodicalId":56228,"journal":{"name":"Jurnal Riset Akuntansi Kontemporer","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-10-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42290773","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}
Pub Date : 2021-10-18DOI: 10.23969/jrak.v13i2.4423
Siti Faizah, Dharma Tintri Ediraras
The study aims to test and analyze the influence of CSR as measured by Economic Performance, Environmental Performance, and Social Performance on Firm Value measured using Tobin’s Q with profitability as a mediation variable. The object of this research is the information communication sector, health sector, agricultural sector, electricity sector, and real estate sector, and they were analyzed with statistical methods used is Partial Least Square (PLS). The results of this study showed that Economic Performance, Environmental Performance, and Social Performance had no effect on Return on Equity (ROE) and Tobin’s Q, while Return on Equity (ROE) had an effect on Tobin’s Q either.
{"title":"MEDIATION OF PROFITABILITY ON CORPORATE SOCIAL RESPONSIBILITY TO FIRM VALUE","authors":"Siti Faizah, Dharma Tintri Ediraras","doi":"10.23969/jrak.v13i2.4423","DOIUrl":"https://doi.org/10.23969/jrak.v13i2.4423","url":null,"abstract":"The study aims to test and analyze the influence of CSR as measured by Economic Performance, Environmental Performance, and Social Performance on Firm Value measured using Tobin’s Q with profitability as a mediation variable. The object of this research is the information communication sector, health sector, agricultural sector, electricity sector, and real estate sector, and they were analyzed with statistical methods used is Partial Least Square (PLS). The results of this study showed that Economic Performance, Environmental Performance, and Social Performance had no effect on Return on Equity (ROE) and Tobin’s Q, while Return on Equity (ROE) had an effect on Tobin’s Q either.","PeriodicalId":56228,"journal":{"name":"Jurnal Riset Akuntansi Kontemporer","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-10-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47534139","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}
Pub Date : 2021-10-18DOI: 10.23969/jrak.v13i2.4130
Suud Al Habsyi, Harry Suharman, Sofik Handoyo
This research was conducted on companies that won the Top GRC Award in 2019 and 2020 with secondary data collection methods. The data is collected through purposive sampling techniques. The sample used in this research is 30 companies.The analysis method used is to use SPSS for multiple linear regression analysis. The results present that governance, risk, compliance (GRC) and intellectual capital have a positive effect on the companies performence that have won Top GRC awards.
{"title":"EFFECT OF GRC AND INTELLECTUAL CAPITAL ON COMPANY PERFORMANCE","authors":"Suud Al Habsyi, Harry Suharman, Sofik Handoyo","doi":"10.23969/jrak.v13i2.4130","DOIUrl":"https://doi.org/10.23969/jrak.v13i2.4130","url":null,"abstract":"This research was conducted on companies that won the Top GRC Award in 2019 and 2020 with secondary data collection methods. The data is collected through purposive sampling techniques. The sample used in this research is 30 companies.The analysis method used is to use SPSS for multiple linear regression analysis. The results present that governance, risk, compliance (GRC) and intellectual capital have a positive effect on the companies performence that have won Top GRC awards.","PeriodicalId":56228,"journal":{"name":"Jurnal Riset Akuntansi Kontemporer","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-10-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48376895","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}
Pub Date : 2021-10-18DOI: 10.23969/jrak.v13i2.3955
Helda Aslim Safitry, Dwi Iga Luhsasi, Carolina Lita Permatasari
The financial statement can be used to determine company activities, one of them to assess the condition of financial to balance and profit /loss statement. For asses and analyze financial statements are required analysis tools are financial rations. The purpose of this study is to determine the financial performance of the Wiru Village government in 2018-2020. This study uses a qualitative approach with financial analysis tools. The result of this study is Wiru village in 2018- 2020 the self-reliance ratio is very low, effectiveness ratio is very effective, in 2018 the efficiency ratio is not efficient and in 2019-2020 is not efficient, the dependency ratio is very high, and the growth ratio in 2018-2019 has decreased, and then in 2019- 2020, it has increased.
{"title":"ANALYSIS OF FINANCIAL STATEMENT IN ASSESSING THE FINANCIAL PERFORMANCE OF LOCAL GOVERNMENT","authors":"Helda Aslim Safitry, Dwi Iga Luhsasi, Carolina Lita Permatasari","doi":"10.23969/jrak.v13i2.3955","DOIUrl":"https://doi.org/10.23969/jrak.v13i2.3955","url":null,"abstract":"The financial statement can be used to determine company activities, one of them to assess the condition of financial to balance and profit /loss statement. For asses and analyze financial statements are required analysis tools are financial rations. The purpose of this study is to determine the financial performance of the Wiru Village government in 2018-2020. This study uses a qualitative approach with financial analysis tools. The result of this study is Wiru village in 2018- 2020 the self-reliance ratio is very low, effectiveness ratio is very effective, in 2018 the efficiency ratio is not efficient and in 2019-2020 is not efficient, the dependency ratio is very high, and the growth ratio in 2018-2019 has decreased, and then in 2019- 2020, it has increased.","PeriodicalId":56228,"journal":{"name":"Jurnal Riset Akuntansi Kontemporer","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-10-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47038450","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}
Pub Date : 2021-10-18DOI: 10.23969/jrak.v13i2.4500
Szilard Farkasdi, Budi Septiawan, Erik Syawal Alghifari
This study aims to determine the determinants of profitability in commercial banks in Germany. The population is 7 banking sector companies listed in the DAX (Deutscher Aktienindex) Bank during the 2017-2020 period, with a sample of 5 banks and producing 20 observational data. The method used is descriptive and verification with multiple regression analysis. The results show that asset size, capital adequacy, deposits and non-interest income have a significant positive effect on profitability. Partially, asset size, capital adequacy and non-interest income have a significant positive effect, while the deposit has a significant negative effect on profitability. The most dominant factor affecting profitability is non-interest income.
{"title":"DETERMINANTS OF COMMERCIAL BANKS PROFITABILITY: EVIDENCE FROM GERMANY","authors":"Szilard Farkasdi, Budi Septiawan, Erik Syawal Alghifari","doi":"10.23969/jrak.v13i2.4500","DOIUrl":"https://doi.org/10.23969/jrak.v13i2.4500","url":null,"abstract":"This study aims to determine the determinants of profitability in commercial banks in Germany. The population is 7 banking sector companies listed in the DAX (Deutscher Aktienindex) Bank during the 2017-2020 period, with a sample of 5 banks and producing 20 observational data. The method used is descriptive and verification with multiple regression analysis. The results show that asset size, capital adequacy, deposits and non-interest income have a significant positive effect on profitability. Partially, asset size, capital adequacy and non-interest income have a significant positive effect, while the deposit has a significant negative effect on profitability. The most dominant factor affecting profitability is non-interest income.","PeriodicalId":56228,"journal":{"name":"Jurnal Riset Akuntansi Kontemporer","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-10-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46569565","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}
Pub Date : 2021-10-18DOI: 10.23969/jrak.v13i2.4232
Tia Diamendia, M. Setyowati
The vast amount of taxpayer and the limited resources in Indonesian Tax Authority (DJP) to monitor the taxpayer, require DJP to plan tax audit optimally. This study aim to analyze the effectifity of Compliance Risk Management (CRM) policy in DJP. This study is using qualitative approach through interview with 7 peoples who have roles in implementing tax policy in Indonesia. This study founds the importance of CRM policy, in which the tax authority cannot apply the same treatment to all taxpayers, so it needs to decide which taxpayer needs to be investigated with rational justification based on risk level. Tax authority needs to focus on implementing CRM as an important source of information in decision making process.
{"title":"COMPLIANCE RISK MANAGEMENT IMPLEMENTATION IN DIRECTORATE GENERAL OF TAXATION REPUBLIC OF INDONESIA","authors":"Tia Diamendia, M. Setyowati","doi":"10.23969/jrak.v13i2.4232","DOIUrl":"https://doi.org/10.23969/jrak.v13i2.4232","url":null,"abstract":"The vast amount of taxpayer and the limited resources in Indonesian Tax Authority (DJP) to monitor the taxpayer, require DJP to plan tax audit optimally. This study aim to analyze the effectifity of Compliance Risk Management (CRM) policy in DJP. This study is using qualitative approach through interview with 7 peoples who have roles in implementing tax policy in Indonesia. This study founds the importance of CRM policy, in which the tax authority cannot apply the same treatment to all taxpayers, so it needs to decide which taxpayer needs to be investigated with rational justification based on risk level. Tax authority needs to focus on implementing CRM as an important source of information in decision making process.","PeriodicalId":56228,"journal":{"name":"Jurnal Riset Akuntansi Kontemporer","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-10-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43447555","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}
Pub Date : 2021-04-25DOI: 10.23969/jrak.v13i1.2834
G. Susilo, Panji Afandi
Department of Population and Civil Registration of Magelang City is a local government agency that run public services effectively and efficiently. It is because the service is oriented to the societies. This study aims to analyze supporting technology as performance support of the Department of Population and Civil Registration of Magelang City namely the Management Information System for Admissions Management of Population Administration Applications (SIMP3AK). This study belongs to the category of qualitative research. This study used interview as its method. The results show that the continuance usage of SIMP3AK is determined by the existence of three indicators, namely, trust, efficiency and effectiveness, and satisfaction.
{"title":"CONTINUANCE USE OF MANAGEMENT INFORMATION SYSTEMS FOR CIVIL REGISTRATION SERVICES","authors":"G. Susilo, Panji Afandi","doi":"10.23969/jrak.v13i1.2834","DOIUrl":"https://doi.org/10.23969/jrak.v13i1.2834","url":null,"abstract":"Department of Population and Civil Registration of Magelang City is a local government agency that run public services effectively and efficiently. It is because the service is oriented to the societies. This study aims to analyze supporting technology as performance support of the Department of Population and Civil Registration of Magelang City namely the Management Information System for Admissions Management of Population Administration Applications (SIMP3AK). This study belongs to the category of qualitative research. This study used interview as its method. The results show that the continuance usage of SIMP3AK is determined by the existence of three indicators, namely, trust, efficiency and effectiveness, and satisfaction.","PeriodicalId":56228,"journal":{"name":"Jurnal Riset Akuntansi Kontemporer","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-04-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45206638","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}
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