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JAAF (Journal of Applied Accounting and Finance)
Published by President University
ISSN : 25801791     EISSN : 26158051     DOI : -
Core Subject : Economy,
JAAF Journal of Applied Accounting and Finance is a biannual double blind peer reviewed journal published in two period, March and September. This professional journal devoted to the development of accounting and financial disciplines both in theory and practice. The policy of the journal is to publish the articles which provide an objective analysis based on scientific concepts, empirical research and factual data. The articles are useful and written by researchers, accounting analyst, financial analyst, business practitioners and students in all areas related to financial and accounting in business and education.
Arjuna Subject : -
Articles 35 Documents
ASEAN-5 Countries Stock Returns in Light with the Three-Fama and French Factor Model in Global Perspective Andrianantenaina, Hajanirina
JAAF (Journal of Applied Accounting and Finance) Vol 2, No 2 (2018): JAAF (Journal of Applied Accounting and Finance)
Publisher : President University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (672.485 KB) | DOI: 10.33021/jaaf.v2i2.549

Abstract

This paper attempts to investigate the three factor model proposed by Fama and French (1993) upon the five country members within the Association of Southeast Asian Nations or simply ASEAN-5. Most of the studies on these countries deal with the cointegration or co-movement of market stock returns. In overall, these markets are found cointegrated and break the boundaries amongst the cross-border. Besides, global interraction is also studied. Specific factors are not yet considered. Thus, global interaction is studied using the global three factor model. The samplesconsist of five countries global daily stock market index including Indonesia, Malaysia, Philippines, Singapore and Thailand from 2013 to2018. The result of this research shows a positive significant small minus law (SML) factors towards the global index for the case of Phillipines. Yet, other factors do not. Surprisingly, Indonesia, Malaysia, Singapore and Thailand are found insignificant towards the global factors.
The Influence of Previous Audit Opinion, Audit Tenure and Liquidity toward Going Concern Opinion in Manufacturing Companies for the Period of 2015-2017 Kuswara, Cindy Saputra; Yanto, Ery
JAAF (Journal of Applied Accounting and Finance) Vol 3, No 1 (2019): JAAF (Journal of Applied Accounting and Finance)
Publisher : President University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (510.849 KB) | DOI: 10.33021/jaaf.v3i1.674

Abstract

Going Concern Opinion issued by auditor when there is doubt of a company’s ability to continue as going concern. This research have the objective to determine the relationship between Previous Audit Opinion, Audit Tenure and Liquidity with Going Concern Opinion in manufacturing companies listed in IDX form years 2015 until 2017. The population of this research is 156 with total of sample are 37 manufacturing companies. The research of data using descriptive statistic and logistic regression analysis method. The result shows that Previous Audit Opinion and Liquidity have significant influence toward Going Concern Opinion and Audit Tenure does not have significant influence toward Going Concern Opinion.
Pengaruh DER, TATO dan NPM Terhadap Kebijakan Dividen (Studi Kasus Pada Industri Dasar dan Kimia yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2012-2016) Firdaus, Iwan; Handayani, Putri
JAAF (Journal of Applied Accounting and Finance) Vol 3, No 1 (2019): JAAF (Journal of Applied Accounting and Finance)
Publisher : President University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (763.946 KB) | DOI: 10.33021/jaaf.v3i1.679

Abstract

This research was conducted to examine the effect of Debt to Equity Ratio (DER), Total asset turnover (TATO) dan Net profit margin (NPM) to Dividend Payout Ratio (DPR). The object for this research is basic industry and chamicals listed on the Indonesia Stock Exchange in the period 2012-2016. This research was conducted using quantitative menthod with total 10 sample of research were determined by saturated sampling. Method of hypothesis testing using t-test. This research use Debt to Equity Ratio (X1), Total asset turnover (X2), Net profit margin (X3) as independent variable and Dividend Payout Ratio as dependent variable. The results of this research is Total asset turnover (TATO) and Net profit margin (NPM) positive and has significant effect to Dividend Payout Ratio, while the DER negative and has no significant effect to Dividend Payout Ratio.
The Ethics of Professional Skepticism: A Study in Indonesia Supreme Audit Institution Mapuasari, Supeni Anggraeni
JAAF (Journal of Applied Accounting and Finance) Vol 1, No 1 (2017): JAAF Journal of Applied Accounting and Finance
Publisher : President University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (365.828 KB) | DOI: 10.33021/jaaf.v1i1.356

Abstract

This research elaborated the influence of ethics to government’s external auditor professional skepticism. Ethics has been argued as one important variable affecting auditor professional skepticism. Components of ethics being tested in this research are moral reasoning and perceived importance of moral intent. Theory of cognitive dissonance was utilized to operationalize the hypothesis analysis of this research. The respondents of this research are auditors of Indonesian Supreme Audit Institution (SAI). Questionnaries were spread of in the SAI training institution and being analyzed with regression analysis  by SPSS. The result of this study found a positive relationship between moral reasoning and auditor professional skepticism. However, it failed to proof the relationship between moral intent and auditor professional skepticism. This result gives a practical and theoritical contribution to the development of auditor skepticism in public sector.  
Pengaruh Kompensasi terhadap Kinerja Karyawan Non Manajemen melalui Motivasi dan Komitmen Organisasi (Studi Kasus pada PT. Ewindo) ., Apriwandi; Prasetia, Bayu
JAAF (Journal of Applied Accounting and Finance) Vol 2, No 1 (2018): JAAF (Journal of Applied Accounting and Finance)
Publisher : President University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (248.277 KB) | DOI: 10.33021/jaaf.v2i1.330

Abstract

Penelitian ini bertujuan untuk melihat pengaruh baik secara parsial maupun simultan variabel kompensasi serta motivasi dan komitmen organisasi sebagai variabel intervening terhadap variabel dependenya yaitu kinerja. Penelitian ini menggunakan sumber data primer yaitu kuesioner dengan menggunakan teknik purposive sampling. Sampel disebar kepada 40 responden karyawan non manajemen PT.Ewindo. Dari hasil penelitian menunjukkan bahwa secara parsial seluruh variabel memiliki pengaruh yang signifikan terhadap kinerja (Y) dimana variabel motivasi memiliki nilai koefisien jalur tertinggi yaitu 0,575 atau sebesar 33,1% pengaruhnya terhadap kinerja. Begitu pula secara simultan, variabel kompensasi, motivasi, komitmen organisasi secara bersama sama memiliki pengaruh yang signifikan terhadap kinerja karyawan dimana Fhitung > Ftabel (50,959 > 2,493) dengan tingkat signifikansi < 0,05. Serta memberikan pengaruh sebesar 88,2 % terhadap kinerja karyawan, sedangkan sisanya sebesar 11,8 % merupakan pengaruh dari variabel lain diluar penelitian.
Financial Ratio Analysis to Predict Financial Distress on Property and Real Estate Company listed in Indonesia Stock Exchange Islami, Imas Nurani; Rio, William
JAAF (Journal of Applied Accounting and Finance) Vol 2, No 2 (2018): JAAF (Journal of Applied Accounting and Finance)
Publisher : President University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (272.026 KB) | DOI: 10.33021/jaaf.v2i2.550

Abstract

This study aims to prove the ability of financial ratios in measuring financial distress. As is known that the start of the number of new companies that compete in order to achieve corporate goals, even more national companies that want to compete with foreign companies. On this basis, researchers attempt to prove the probability of occurring financial distress by using several financial ratios, especially large companies such as property and real estate firms. The financial ratios used in this study are current ratio, debt ratio, return on equity ratio, and capitalization ratio. With the type of research that is quantitative, the population that has been used in this study are property and real estate companies listed on the Indonesia Stock Exchange period 2012-2016. -. The sample obtained is a company that continuously publish its financial report within five years. According to the results of research that has been done, the ratio is able to measure the possibility of financial distress in property companies and real estate is the current ratio, debt ratio, and return on equity ratio. While the ratio is not able to measure the likelihood of occurrence of financial distress is capitalization ratio.
Pengaruh Pengetahuan dan Penerapan Perppu Nomor 1 Tahun 2017 tentang Akses Informasi Keuangan terhadap Kepatuhan Wajib Pajak (Studi Empiris Wajib Pajak Orang Pribadi di Cikarang Utara) Awlia, Khaerani Mahdinur; Siringoringo, Whereson
JAAF (Journal of Applied Accounting and Finance) Vol 3, No 1 (2019): JAAF (Journal of Applied Accounting and Finance)
Publisher : President University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (614.895 KB) | DOI: 10.33021/jaaf.v3i1.675

Abstract

The purpose of this study is to find out how much influence the knowledge and application of Perppu number 1 of 2017 about access to financial information on taxpayer compliance with individual taxpayers in North Cikarang. Research data obtained through questionnaires distributed to registered taxpayers and have NPWP in North Cikarang as many as 105 samples, sampling is done by non probality sampling, and data analysis method used is multiple linear regeresi analysis. The result of this research concludes that Knowledge of Perppu number 1 year 2017 about access of financial information have positive and significant influence to taxpayer compliance (value at t count 2,354> value at t table 1,983) application of Perppu number 1 year 2017 about access of financial information have influence positive and significant to taxpayer compliance (value at t count of 4.528> value at t table 1,983) and tested simultaneously Knowledge and Application of Perppu number 1 year 2017 about access of financial information positive and significant to tax compliance (F count 17,54> 3.08).
THE IMPACT OF FINANCIAL RATIO TOWARD STOCK PRICE: EVIDENCE FROM BANKING COMPANIES Wijaya, Marvin; Yustina, Andi Ina
JAAF (Journal of Applied Accounting and Finance) Vol 1, No 1 (2017): JAAF Journal of Applied Accounting and Finance
Publisher : President University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1063.161 KB) | DOI: 10.33021/jaaf.v1i1.174

Abstract

Once company stock listed in IDX it means the stocks will be control by the market. We would like to analyzed the factors that impact stock market in listed companies in ISX. The samples will be coming from Banks Companies. There are many factor that impact stock market, but the researcher only analyzed three of those. The first is dividend policy using dividend payout ratio. The second is profitability ratio using return on assets ratio and return on equity ratio. the last but not lease is solvency ratio using debt to equity ratio. The researcher used multiple regression analysis to create the research equotion. After that, in order to test the hypothesis the researcher using coefficient (R2) testand t test. Through all the test, this research present the dividend policy using dividend payout ratio and profitability ratio using return on asset ratio has significant correlation with stock price. Then, solvency ratio using debt to equity ratio and profitability using return on equity has in significant correlation with stock price.
CAPITAL ASSET PRICING MODEL IN FORECASTING THE EXPECTED RETURN: THEORY AND EVIDENCE Simbolon, Ika Pratiwi
JAAF (Journal of Applied Accounting and Finance) Vol 1, No 2 (2017): JAAF (Journal of Applied Accounting and Finance)
Publisher : President University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (411.788 KB) | DOI: 10.33021/jaaf.v1i2.265

Abstract

This paper is made to investigate the theories and evidences related to the evolution of the Capital Asset Pricing Model (CAPM). The previous studies examined the single factor model, CAPM and Theory of Arbitrage, conditional CAPM on positive and negative market premium, CAPM with higher skewness and kurtosis, and also CAPM with higher size. This paper finds that there’re so many previous researchers investigated the robustness of the Capital Asset Pricing Model. The return expectation from investor cannot be explained by the single factor, namely systematic risk (beta). Hence, there’re various models that have been developed and investigated to project the return expectation in capital market.
A Comparison Study of Indonesia and China: Macroeconomics Performance and Bank Soundness Performance Liem, Maria Christina; Tze, Peng
JAAF (Journal of Applied Accounting and Finance) Vol 1, No 2 (2017): JAAF (Journal of Applied Accounting and Finance)
Publisher : President University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (524.774 KB) | DOI: 10.33021/jaaf.v1i2.364

Abstract

The purpose of this study is to analyse the impact of macroeconomics performance towards bank soundness performance of state-owned commercial banks in Indonesia and China during 2014-2015. Indonesia and China are predicted to have crucial roles in global financial leader in the future due to huge population and recent financial performance. This study will compare macroeconomics performance and state-owned commercial banks’ soundness performance between Indonesia and China. The findings show that even though China has better macroeconomics performance compared with Indonesia, but state-owned commercial banks in China have worse performance in term of management performance and earnings performance compared with state-owned commercial banks in Indonesia. Furthermore, this study implements data panel GLS regression – random effect by STATA. As Casu et al (2009) mention that macroeconomics performance has positive impacts towards bank soundness performance, therefore this study analyse the impact of macroeconomics performance towards the bank soundness performance with unit analysis of state-owned commercial banks in Indonesia and China. The statistics results show that GDP growth rate has negative impact towards bank soundness performance, and interest rate has positive impact towards bank soundness performance. However, the inflation of consumer price has positive impact towards management performance and earning performance; and it has negative impact towards capital performance, asset performance, and liquidity performance. In short, this study shows that higher macroeconomics performance would not guarantee that state-owned commercial banks will have higher bank soundness performance as well. 

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