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 5 Documents
Search results for , issue "Vol 4 No 1 (2020): JAF- Journal of Accounting and Finance" : 5 Documents clear
FAKTOR-FAKTOR YANG MEMENGARUHI PENGUNGKAPAN LAPORAN KEBERLANJUTAN (STUDI PADA PERUSAHAAN NON KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2017) Rahayu, Arini Jembar; -, Cahyaningsih
JAF- Journal of Accounting and Finance Vol 4 No 1 (2020): JAF- Journal of Accounting and Finance
Publisher : Telkom University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jaf.v4i1.2233

Abstract

The research objective is to determine the effect of sales growth, profitability, corporate governance, and company size simultaneously and partially on the sustainability report of non-financial companies listed on the Indonesia Stock Exchange for the period of 2016-2017. The method used is panel data regression analysis and the results of the study found that simultaneous sales growth, profitability, corporate governance, and company size influence the disclosure of sustainability reports. Partial testing only profitability and company size that affect the disclosure of sustainability reports.
SURVIVAL ANALYSIS OF DELISTED INDONESIAN COMPANIES Parmonangan, Lincoln Ramadhani; Rahadi, Raden Aswin
JAF- Journal of Accounting and Finance Vol 4 No 1 (2020): JAF- Journal of Accounting and Finance
Publisher : Telkom University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jaf.v4i1.2175

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.
DETERMINANT ACCEPTANCE OF INFORMATION SYSTEMS IN THE COOPERATIVE OF PALM OIL PRODUCERS, MUSI BANYUASIN DISTRICT sawitri, Rizka agi; Fuadah, Luk Luk; -, Suhel
JAF- Journal of Accounting and Finance Vol 4 No 1 (2020): JAF- Journal of Accounting and Finance
Publisher : Telkom University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jaf.v4i1.2362

Abstract

Application of Information Technology in Cooperative business entities is deemed necessary to be implemented in Cooperatives, where the implementation of the use of Technology will provide many conveniences and advantages in developing the Cooperative business itself. There are still many cooperatives that do bookkeeping manually which results in wasted time and value of effectiveness and efficiency. The objective to be achieved in this study is to analyze the effect of perception on PU and PEU on attitude toward using, and the effect of the user's attitude (attitude toward using) effect on acceptance information Systems. This research uses a quantitative approach with the type of research is causal. The sampling technique uses nonprobability techniques through purposive sampling. The sample used was 164 cooperative employees with primary data sources through questionnaires. The analysis technique used is SEM-PLS. The results obtained in this study are the PU has significantly positive effect on ATU, PEU has significantly positive effect on ATU and ATU has significantly influence on the acceptance of information systems.
PENGARUH OPINI AUDIT DAN TEMUAN AUDIT TERHADAP TINGKAT KORUPSI (STUDI PADA PEMERINTAH DAERAH DI INDONESIA TAHUN 2017) Syahrir, Riri Safira; Suryani, Elly
JAF- Journal of Accounting and Finance Vol 4 No 1 (2020): JAF- Journal of Accounting and Finance
Publisher : Telkom University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jaf.v4i1.2713

Abstract

This study aims to investigate the effect of audit opinion and audit findings on the level of corruption in the Regional Government in Indonesia in 2017. The object in this study is the local government included in the Public Integrity Survey conducted by the Corruption Eradication Commission in 2017. The sampling technique used in this study was saturated sampling with a total sample of 19 local government institutions. The method used in this analysis is multiple linear regression using IBM SPSS 25. Based on the results of the test the significance of audit opinions and audit findings simultaneously evaluating the level of corruption. Partially, audit opinion variables and negative audit findings on the level of corruption
PROFITABILITAS, UKURAN PERUSAHAAN, KINERJA LINGKUNGAN, PERTUMBUHAN PENJUALAN DAN LEVERAGE PADA PENGUNGKAPAN ISLAMIC CORPORATE SOCIAL REPORTING Fitranita, Vika; Wijayanti, Indah Oktari
JAF- Journal of Accounting and Finance Vol 4 No 1 (2020): JAF- Journal of Accounting and Finance
Publisher : Telkom University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jaf.v4i1.2344

Abstract

The purpose of this study is to examine the effect of profitability, company size, environmental performance, sales growth and leverage on the disclosure of Islamic Corporate Social Reporting. The population in this study are all companies listed on the Sharia Securities List during 2016-2018. The sample is determined by purposive sampling technique so that and data are analyzed using descriptive statistics and multiple linear regression analysis. Based on the partial test results show that profitability has no significant effect on the disclosure of Islamic Corporate Social Reporting (ICSR). Company size has no significant effect on the disclosure of Islamic Corporate Social Reporting (ICSR). The company's sales growth has no significant effect on the disclosure of Islamic Corporate Social Reporting (ICSR). The company's environmental performance has a significant effect on the disclosure of Islamic Corporate Social Reporting (ICSR) and leverage has a significant effect on the disclosure of Islamic Corporate Social Reporting (ICSR).

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