cover
Contact Name
Dedik Nur Triyanto
Contact Email
dedik.triyanto@gmail.com
Phone
+6281381491055
Journal Mail Official
-
Editorial Address
Fakultas Ekonomi dan Bisnis, Universitas Telkom, Jl. Telekomunikasi Terusan Buah Batu Bandung 40257
Location
Kota bandung,
Jawa barat
INDONESIA
JAF- Journal of Accounting and Finance
Published by Universitas Telkom
ISSN : -     EISSN : 25811088     DOI : https://doi.org/10.25124/jaf
Core Subject : Economy,
JAF-Journal of Accounting and Finance publishes papers in issues related to accounting and finance, including: Accounting and Financial Information, Accounting Information Systems, Auditing, Behavioral financial and accounting research, Corporate finance, Cost Accounting, Ethical Issues in Accounting and Financial Reporting, Financial Accounting, Financial Management, International Accounting and Finance, Investments, Management Accounting, Portfolio, Management, Risk Management, Social and Environmental Accounting, Corporate Finance, Capital Market, Market Disipline, Behavioral Finance, International Finance, Market Microstructure.
Articles 41 Documents
PERSEPSI NASABAH TERHADAP PELAYANAN FRONTLINER (STUDI KASUS PADA BPR TLM) Sooai, Eldalivia Y; Amtiran, Paulina Y; Fanggidae, Rolland E
JAF- Journal of Accounting and Finance Vol 2 No 2 (2018): JAF- Journal of Accounting and Finance
Publisher : Telkom University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jaf.v2i2.2142

Abstract

The objective of the study about ?Persepsi Nasabah Terhadap Pelayanan Frontliner (Studi Kasus Pada BPR TLM)? is to determine the effect of custumer perceptions based on attitude, motivation, and past experience on frontline service in BPR TLM. This study is using quantitative descriptive approach. This study is using primary data in the form of questionnaire distributed to 100 customers who made transaction at BPR TLM and also using accidental sampling method. The result of the questionnaire regarding frontliner services wer anayzed by multiple linear regression. The result shows that customer perceptions based on attitude, motivation and past experience have significant possitive effect on frontliner services on BPR TLM. This is caused fronliner services is in line with customer?s expectations, which is shown by officer fronliner attitude who are friendly and can serve customer?s needs well. The comfort waitng room and fashion style of the officer make the customers feel that frontliner services in BPR TLM is good.
Faktor Determinan dari Cost of Financial Distress Natasya, Aninditya Cindy; Kristanti, Farida Titik
JAF- Journal of Accounting and Finance Vol 3 No 2 (2019): JAF- Journal of Accounting and Finance
Publisher : Telkom University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jaf.v3i2.2208

Abstract

Penelitian ini dilakukan untuk meneliti faktor-faktor yang mempengaruhi cost of financial distress melalui likuiditas, aktivitas, leverage, dan ukuran perusahaan. Perusahaan yang digunakan yaitu perusahaan sub sektor tekstil dan garmen yang terdaftar di Bursa Efek Indonesia pada tahun 2014-2017. Jumlah sampel penelitian yaitu 11 perusahaan, dipilih menggunakan metode purposive sampling dengan pengamatan selama empat tahun. Teknik analisis yang digunakan yaitu regresi data panel dengan menggunakan software Eviews. Berdasarkan hasil penelitian, likuiditas, aktivitas, leverage, dan ukuran perusahaan secara simultan berpengaruh signifikan terhadap cost of financial distress. Secara parsial, likuiditas berpengaruh positif terhadap cost of financial distress, ukuran perusahaan berpengaruh negatif terhadap cost of financial distress. Sedangkan aktivitas dan leverage tidak berpengaruh terhadap cost of financial distress.
Peran Market Value Added dalam Memoderasi Pengaruh Pengungkapan Corporate Social Responsibility terhadap Nilai Perusahaan Krisnawati, Astrie; Fathiarani, Sarah Khaerunnisha
JAF- Journal of Accounting and Finance Vol 3 No 1 (2019): JAF- Journal of Accounting and Finance
Publisher : Telkom University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jaf.v3i1.2080

Abstract

Perusahaan dan pelaku bisnis semakin dituntut agar tidak hanya berorientasi dalam memaksimalkan laba tetapi mampu memberikan kontribusi positif terhadap lingkungan dengan mengembangkan apa yang disebut dengan Corporate Social Responsibility. Penelitian ini bertujuan untuk mengetahui pengaruh pengungkapan CSR dengan nilai perusahaan menggunakan metode analisis regresi sederhana. Selain itu dalam penelitian ini juga menggunakan Market Value Added (MVA) sebagai variabel moderasi untuk mengetahui apakah MVA dapat memperkuat atau memperlemah hubungan antara CSR dengan nilai perusahaan dengan menggunakan metode analisis Moderate Regression Analysis (MRA). Pada penelitian ini terdapat tiga sampel perusahaan sektor transportasi dan infrastruktur yang terdaftar di Bursa Efek Indonesia tahun 2011 sampai dengan 2015, yaitu Samudera Indonesia, Mitra International Resources, dan Garuda Indonesia. Hasil penelitian ini menunjukan bahwa pengungkapan CSR tidak berpengaruh signifikan terhadap nilai perusahaan dengan nilai signifikasi sebesar 0,681 dan perolehan R square sebesar 0.013 atau 1.3% yang mana sisanya yaitu 98.7% dipengaruhi oleh variabel lain. Di samping itu, penelitian ini juga menyatakan bahwa Market Value Added (MVA) tidak berhasil memoderasi hubungan antara pengungkapan CSR dengan nilai perusahaan, artinya pengungkapan CSR tidak dapat meningkatkan nilai perusahaan pada saat MVA perusahaan tinggi dan sebaliknya.
Pengaruh Pendapatan Asli Daerah (PAD), Dana Alokasi Umum (DAU), serta Belanja Modal terhadap Tingkat Kemandirian Keuangan Daerah Kabupaten/Kota Provinsi Jawa Barat Nindita, Nareswari Listya
JAF- Journal of Accounting and Finance Vol 2 No 1 (2018): JAF- Journal of Accounting and Finance
Publisher : Telkom University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jaf.v2i1.2098

Abstract

Penyelenggaraan pemerintahan yang diselenggarakan oleh daerah seluruhnya merupakan hak dan wewenang dan juga kewajiban daerah itu sendiri untuk mengatur jalannya pemerintahan daerah secara mandiri. Kemandirian keuangan daerah berarti pemerintah dapat melakukan sendiri dalam rangka asas desentralisasi. Tingkat kemandirian keuangan daerah dapat dilihat dari tingkat Pendapatan Asli Daerah, Dana Alokasi Umum, dan Belanja Modal yang dimiliki oleh daerah tersebut. Penelitian ini bertujuan untuk mengetahui bagaimana Pendapatan Asli Daerah, Dana Alokasi Umum, Belanja Modal dan Tingkat Kemandirian Keuangan Daerah Kabupaten/Kota Provinsi Jawa Barat Tahun 2014-2017 serta untuk mengetahui pengaruh parsial dan simultan diantara variabel tersebut. Sampel yang digunakan penelitian ini adalah 27 kabupaten/kota di Provinsi Jawa Barat dengan menggunakan metode sensus sampling atau sampling jenuh sehingga memperoleh 108 sampel. Hasil penelitian ini menunjukan pendapatan asli daerah, dana alokasi umum, dan belanja modal berpengaruh secara simultan terhadap tingkat kemandirian keuangan daerah. Secara parsial, pendapatan asli daerah berpengaruh positif terhadap tingkat kemandirian keuangan daerah, dana alokasi umum tidak berpengaruh terhadap tingkat kemandirian keuangan daerah, belanja modal berpengaruh negatif terhadap tingkat kemandirian keuangan daerah.
PENGARUH PERSEPSI MANFAAT, KEMUDAHAN, KERUMITAN, DAN SIKAP PENGGUNAAN TERHADAP MINAT UNTUK MENGGUNAKAN ERP Ningtyas, Fristiana; Nazar, M Rafki
JAF- Journal of Accounting and Finance Vol 1 No 01 (2017): JAF- Journal of Accounting and Finance- Sept 2017
Publisher : Telkom University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jaf.v1i01.886

Abstract

This research describes the individual acceptance by Accounting students of Telkom University on ERP using a variable Technology Acceptance Model (TAM) to perceived usefulness, ease of use, attitude use, and intention to use and also external variable of TAM to perceived complexity. This research aims to knowing the influence of perceived usefulness, ease of use, complexity, and attitude use on intention to use ERP of simultaneously and partial. A methods of this research used the quantitative approach to intends of descriptive. The kind of data is the primary data of respondent???s answers on the questionnaires from 207 students who were sample to Accounting students of Telkom University class of 2013 and 2014. Analysis of data in this research using descriptive analysis and multiple regression analysis. The results of data processing showed that variable perceived usefulness, ease of use, attitude use, and intention to use are on good category, while perceived complexity be in the not good. F test results showed that there were influence simultaneously between variables perceived usefulness, ease of use, complexity, and attitude use against the intention to use ERP. The results of the t test showed that the perceived usefulness variable it has significant of intention to use, perceived ease of use it has significant of intention to use, perceived complexity have significant of intention to use, and attitude use it has insignificant of intention to use.
PengaruhProfesionalisme, Kompetensi, Independensi, dan PengalamanTerhadapKualitas Audit pada BPKP Provinsi Bengkulu Asmawanti, Dri
JAF- Journal of Accounting and Finance Vol 2 No 2 (2018): JAF- Journal of Accounting and Finance
Publisher : Telkom University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jaf.v2i2.1977

Abstract

Penelitian  ini  merupakan  penelitian  kuantitatif  yang  bertujuan  untuk  melihat apakah profesionalisme, kompetensi, independensi, dan pengalaman berpengaruh terhadap kualitas audit. Penelitian ini menggunakan auditor BPKP Provinsi Bengkulu sebagai sampel. Pemilihan sampel dalam penelitian ini dilakukan dengan menggunakan metode sensus. Pengujian hipotesis dalam penelitian ini menggunakan Analisis Regresi Linear Berganda dengan  bantuan  program  SPSS  dengan tingkat  signifikansi  5% (0,05).  Hasil  dari  pengujian tersebut  adalah profesionalisme berpengaruh terhadap kualitas audit, 2) kompetensi berpengaruh terhadap kualitas audit, 3) independensi berpengaruh terhadap kualitas audit, 4) pengalaman berpengaruh terhadap kualitas audit. Kata Kunci: profesionalisme, kompetensi, independensi, pengalaman, dan kualitas audit
PENGARUH KEPEMILIKAN MANAJERIAL, LEVERAGE, DAN PROFITABILITAS TERHADAP MANAJEMEN LABA Manurung, Elsya Manora; Isynuwardhana, Deannes
JAF- Journal of Accounting and Finance Vol 1 No 01 (2017): JAF- Journal of Accounting and Finance- Sept 2017
Publisher : Telkom University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jaf.v1i01.899

Abstract

Earnings management can be defined as a deliberate intervention by management in determining the profit in the process of preparation of financial reporting, in order to gain personal profit. The existence cases earnings management not only the make the company concerned went bankrupt, but Also resulted in the perpetrators are punished as perpetrators of economic crimes, indication of earnings management by the news media that the capacity of the financial statements to report financial information to various parties become less relevant. This research aims is to analyze the effect factors that include ownership managerial, leverage and profitabilitas to earnings management.             This research methode uses is quantitative research method which is classified to causality verificative descriptive research. Population research is company mining sector registered at the indonesian stock exchange ( IDX ) periode 2013 to 2015, There are 24 mining companies included, and 72 data processed. Data process is taken from secondary data, Method analysis data is regression panel data using eviews program versi 8.0.             The result show that there are significant influence between managerial ownership, leverage and profitability with earning management either simultaneously. Partially, ownership managerial and leverage have no significant effect on earning management. While Probability has significant positif effect on earnings management
Study of Correlation Between Selected Financial Components (EBIT, Dividends, Retained Earnings, and Debt to Equity Ratio) with Stock Prices of Companies in Indonesian Real Estate Industry Rahadi, Raden Aswin; Yondi, Harris Kristianto; Hartadi Budiman, Alexius Reinaldo
JAF- Journal of Accounting and Finance Vol 3 No 2 (2019): JAF- Journal of Accounting and Finance
Publisher : Telkom University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jaf.v3i2.2169

Abstract

The real estate industry in Indonesia is forecasted to keep growing in the future. There will be significant opportunities in the capital market for investment. It is essential for investors who will invest in this industry to understand what factors are essential to predict stocks price movement, especially for stock trading investors. For companies in the industry, knowing what they should do to attain growth more significant than the industry itself is essential to attract investors. The research purposes are to study the correlation between selected financial components and stock price. The analysis was done by calculating the correlation between financial components with stock price using 10-years period data. The results show there are six classes of companies according to correlation analysis: significant with EBIT, significant with dividend, significant with RE, significant with DER, multi significant, and insignificant. The most substantial component is the debt to equity ratio. Recommendation for investors is to understand the industry and aware of companies' activities before investing. Investing in sustainable companies leads to stable capital gain while for risk-taker investors, investing in other companies should be based on the projects handled by the company. For companies, they should have focused on the factors that correlate with their stock price.
Pengaruh Penyaluran Kredit Usaha Rakyat, Non Performing Loan,Tingkat Suku Bunga Bank Indonesia dan CAR Terhadap Profitabilitas (Studi Kasus Pada PT Bank Rakyat Indonesia (PERSERO) TBK Periode 2010-2017) Wiranegara, Muhammad Andhika
JAF- Journal of Accounting and Finance Vol 3 No 1 (2019): JAF- Journal of Accounting and Finance
Publisher : Telkom University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jaf.v3i1.2109

Abstract

The purpose of this study was to determine whether the level of People's Business Credit distribution, non-performing loans, Bank Indonesia interest rates and CAR can affect the level of profitability (Return On Asset) of PT Bank Rakyat Indonesia (Persero) Tbk, this study using secondary data sourced from the quarterly financial statements in the period 2010-2017. In managing the data that is owned, the author uses the SPSS version 20 data processing application. The data analysis technique used is multiple linear regression and to test the hypotheses of this study using t-statistical tests to test hypotheses partially and f-statistical tests to test hypothetically simultaneous. From the results of the tests that have been carried out in the Business Credit distribution, the interest rates of Bank Indonesia and CAR do not partially affect Return On Assets, while the non-performing loans affect Return On Assets. Simultaneously, the variable of People's Business Credit distribution, non-performing loans, Bank Indonesia interest rates and CAR has an effect on Return On Asset of 71.4 percent and the other is influenced by variables other than those studied.     Key notes : Kredit Usaha Rakyat, Non Performing Loan, tingkat suku bunga Bank Indonesia, Capital Adequacy Ratio, Return On Asset.
PENGARUH KOMITE MANAJEMEN RISIKO, BIAYA AUDIT, RAPAT KOMITE AUDIT, DAN REPUTASI AUDITOR TERHADAP RISK MANAGEMENT DISCLOSURE Maulina, Tsaniya
JAF- Journal of Accounting and Finance Vol 2 No 1 (2018): JAF- Journal of Accounting and Finance
Publisher : Telkom University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jaf.v2i1.2127

Abstract

Pengungkapan manajemen risiko merupakan suatu informasi yang penting dan sangat dibutuhkan oleh pemegang saham, pemangku kepentingan, maupun perusahaan itu sendiri. Perusahaan yang mengelola dan menilai risiko dengan baik dapat meminimalisir kemungkinan risiko yang akan terjadi. Dengan melalukan pengungkapan manajemen risiko, perusahaan telah menerapkan transparansi yang dapat meningkatkan kepercayaan publik. Penelitian ini bertujuan untuk mengetahui pengaruh komite manajemen risiko, biaya audit, rapat komite audit, dan reputasi auditor secara simultan dan parsial terhadap risk management disclosure pada perusahaan industri barang konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2013-2017. Sampel yang diperoleh berjumlah 8 perusahaan dengan menggunakan purposive sampling. Metode analisis yang digunakan adalah analisis regresi data panel dengan menggunakan software Eviews versi 10. Hasil penelitian menemukan bahwa secara simultan komite manajemen risiko, biaya audit, rapat komite audit, dan reputasi auditor berpengaruh terhadap risk management disclosure. Berdasarkan pengujian secara parsial biaya audit, rapat komite audit, dan reputasi auditor tidak berpengaruh terhadap risk management disclosure. Sedangkan, komite manajemen risiko berpengaruh positif terhadap risk management disclosure.