Jurnal Riset Akuntansi Dan Bisnis Airlangga

Back Matter Volume 9 Number 1

Admin JRABA — Wed, 19 Jun 2024 00:00:00 +0700

Back Matter Volume 9 Number 1

Front Matter Volume 9 Number 1

Admin JRABA — Wed, 19 Jun 2024 00:00:00 +0700

Front Matter Volume 9 Number 1

The Influence of Growth Rate, Profitability, Liquidity, and Company Valuation on Stock Price

Lalu Rahmat Sohdi — Wed, 19 Jun 2024 00:00:00 +0700

This comprehensive study aims to determine how much growth rates, profitability, liquidity, and corporate valuation influence company stock prices listed on the LQ45 index for the 2019-2021 period. The data used in this study is secondary data. The research sample was meticulously selected using a purposive sampling technique so that 34 companies were obtained with 102 samples. The results showed that simultaneously all the variables used, namely: X1_Sustainability Growth Rate, X2_Return on Assets (ROA), X3: Quick Ratio (QR), X4_Price to Book Value (PBV), and X5: Price Earning Ratio (PER) have no effect which is significant to the dependent variable, namely stock prices. However, partially, it was found that the variable X3_Quick Ratio has a significant negative effect on stock prices. However, the other four variables do not significantly affect the dependent variable, namely stock prices. This may be due to this study's significant presence of confounding variables.

Financial Statement Fraud Analysis: Financial Stability, External Pressure and Auditing Quality

Helga Nuri Honesty, Fiola Finomia Honesty, Mia Angelina Setiawan — Wed, 19 Jun 2024 00:00:00 +0700

Fraudulent on financial statements is increasing nowadays. The impact is not only felt by investors but also affects global economic stability. This research aims to collect empirical data to determine whether financial stability, external pressure, and audit quality partially and simultaneously influence financial statement fraud. The research objects are companies from the property and real estate sector listed on the Indonesia Stock Exchange, in 2020 - 2022. Multiple regression analysis was used to test the hypothesis on this research's panel data. The results of data processing indicate that external pressure has a positive effect on financial report fraud, while audit quality and financial stability do not influence financial report fraud.

Perception, Self Efficacy, Students' Career Interest In Taxation: Family Environment As A Moderating

Suyanto Suyanto, Desinta Azizah Pramesti, Fuadhillah Kirana Putri — Wed, 19 Jun 2024 00:00:00 +0700

The increase in the number of taxpayers followed by a decrease in the number of tax officials in Indonesia is of concern to researchers to test the career interest of accounting students in choosing a career in taxation. Interest is a psychological factor that is formed and developed by influences from within a person (instrinsic) and influences from outside (extrinsic). Instrinsic factors include perception and self-efficacy. While extrinsic factors are in the form of a family environment. Initially, interest centers on the individual, then centers on other people and other objects in the environment. The purpose of this study was to examine the perception, self efficacy, accounting students' interest in a career in taxation: family environment as a moderating variable. This research is quantitative research. The data used is primary data and is obtained by distributing questionnaires online via google form. The population in this study were accounting study program students in 2020, 2021, and 2022 in Indonesia. Sampling using purposive sampling technique with a total of 181 samples. The data analysis method used is mu ltiple linear regression which is processed using IMB SPSS version 25. The results indicate that perception and self efficacy have a significant positive effect on accounting students' interest in a career in taxation. The family environment cannot strengthen the relationship between perception and accounting students' interest in a career in taxation. The family environment weakens self efficacy on accounting students' interest in a career in taxation .

Analysis of Factors Affecting Intention to Use Fintech & E-Commerce for SMEs

Ascaryan Rafinda, Bahy Raihan Rauf, Eliada Hewiyanti — Wed, 19 Jun 2024 00:00:00 +0700

This research aims to identify and analyze the interest in the adoption of fintech and e -commerce applications among Micro, Small, and Medium Enterprises (UMKM) actors in Kebumen Regency, which is influenced by risk factors, self-confidence, subjective norms, perceived ease of use, and perceived usefulness. The methods used include multiple regression analysis, t-test, F-test, and coefficient of determination. The results of this study indicate that (1) risk does not have a significant negative influence on the interest in adopting fintech and e -commerce, (2) self-confidence has a significant favorable influence on the interest in adopting fintech and e -commerce, (3) subjective norms do not have a significant favorable influence on the interest in adopting fintech and e -commerce, (4) perceived ease of use does not have a significant favorable influence on the interest in adopting fintech and e - commerce, (5) perceived usefulness has a significant favorable influence on the interest in adopting fintech and e - commerce.

Model Of Digital Transformation in Banking Sector

Vebtasvili Vebtasvili — Wed, 19 Jun 2024 00:00:00 +0700

Digital transformation has become the foundation for building policy, organizational, and HR transformations. The paper estimates a model of digital transformation in banking sector reflect on the phenomenon, the literature from multiple fields, and case studies. The data is used from the case of The Financial Services Authority (OJK) and Bank Indonesia. The finding shows that the internal factors, external factors, and risks could determine whether the implementation of the digital transformation model succeeds. There are still many improvements to integrate overall and work for the digital transformation.

Transforming The Management of Educational Institutions Through Strategy Formulation: Case Study at Yayasan Sosial dan Pendidikan Bina Muda Cicalengka

Fathur Alhadian, Faoziah Ulfah Fatmawati — Thu, 20 Jun 2024 00:00:00 +0700

Education significantly contributes to the quality of human resources in a country. However, Indonesia currently faces educational challenges, with uneven quality and quantity across institutions. Therefore, strategic planning is crucial to enhance education quality at all levels. This study aims to formulate strategies for improving the management of Yayasan Sosial dan Pendidikan Bina Muda Cicalengka. Employing a qualitative and quantitative approach, the research utilizes SWOT and QSPM methods. The findings yield eight consecutive alternative strategies: 1) Developing collaborations and partnerships to enhance internal quality and funding sources, 2) Improving the competence and qualifications of human resources according to national standards, 3) Establishing policies and technical standards for educational management through an integrated information system 4) Enhancing motivation, discipline, and work ethic among human resources, 5) Optimizing information technology for monitoring educational institution performance, 6) Improving educational facilities, 7) Efficiently allocating budget plans, and 8) Enhancing socialization and promotion to boost the institution's reputation in the community. This study's limitation lies in its sole focus on enhancing organizational capacity from an internal perspective. Therefore, future research could delve into external aspects or a combination of both and utilize the Five Forces Porter's analysis method as its analytical tool.