Research in Accounting Journal (RAJ)

Journal Information
ISSN / EISSN : 2715-7881 / 2715-7873
Current Publisher: Yayasan Riset dan Pengembangan Intelektual (10.37385)
Total articles ≅ 5
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Articles in this journal

Research in Accounting Journal (RAJ), Volume 1, pp 64-88; doi:10.37385/raj.v1i1.34

Abstract:
This study aims to determine the influence of Accounting Understanding an Application, financial accounting systems human resource competency on the quality of regional financial statement. Based on PP No. 71 year 2010, state and local government financial statement quality have to meet the qualitative characteristic. Factors examined include Acounting understanding, human resource competency financial accounting system and the quality of regional financial statement. The used sampling method is purposive sampling sampling. Data collection is done by giving as many as 90 copies, copies of the questionnaire,which was distributed to respondents who are staff financial in Pekanbaru City. The Data obtained are then analyzed using SPSS 21.00. Based on the analysis results, obtained that applicatin of Accounting and the financial accounting systems have a positive and significant effect to the quality of financial reporting information in OPD Pekanbaru City and human resource competency can be used as a moderating variable.
Research in Accounting Journal (RAJ), Volume 1, pp 49-63; doi:10.37385/raj.v1i1.33

Abstract:
The aims of this research is to determine and analysis factors of influence selection of career accounting student as an auditors. The factors is the financial rewards, professional training, work environment, market considerations and social values. The populations of this research is accounting student from the College of Economics Pelita Indonesia in Pekanbaru City. The samples in this research is 43 respondents. Method of collection data with using questionnaire, and data analysis is using multiple linier regression analysis with SPSS version 19. In this research a result is variable of the financial rewards, professional training, work environment, market considerations and social values not have an infuence on selection of career accounting student as an auditors.
Research in Accounting Journal (RAJ), Volume 1, pp 32-48; doi:10.37385/raj.v1i1.32

Abstract:
Identification conditions of financial difficulties is more important than bankruptcy, because companies will surely experience financial distress conditions first and then go bankrupt. This studi aims to examine the effect of the Current Ratio (QR), Quick Ratio (QR), Debt to Equity Ratio (DER), Return On Assets (ROA), and sales growth on the financial distress conditions of the pulp and paper subsector companies listed on the indonesi stock exchange from 2012 to 2017. This study use a quantitative approach. The study population included all pulp and paper subsector companies listed on the Indonesia stock exchange from 2012 to 2017, namely 8 companies. The sample was determined by purpose sampling technique. Data analysis method used is logistic regression analysis. The results of thr study showed that the best performance of the company with the lowest level of bankruptcy was PT. Kedawung Setia Industrial Tbk. From the results of testing multiple linear regression obtained Roa has a significant effect on the condition of financial distress. Whereas CR, QR, DER and Sales Growth do not effect the financial condition of the distress.
Elsa Lasrya , Oktavianiwiari Ningsih
Research in Accounting Journal (RAJ), Volume 1, pp 16-31; doi:10.37385/raj.v1i1.31

Abstract:
The purpose of this study was to determine whether the independent variables, namely Cash Flow Volatility, Sales Volatility, Debt Levels and Operating Cycles affect the dependent variable, namely Profit Persistence. The sampling technique uses Purposive Sampling where 60 samples are used. This study uses multiple linear regression analysis techniques, F test and t test to determine its effect. The results of this study indicate that partially Cash Flow Volatility and Debt Levels affect Profit Persistence while the other two variables Sales Volatility and Operating Cycle have no effect on Profit Persistence. And simultaneously the four Independent variables influence the Profit Persistence.
Research in Accounting Journal (RAJ), Volume 1, pp 1-15; doi:10.37385/raj.v1i1.9

Abstract:
The purpose of this study was to know the affect of Competitor Accounting as a Strategic Management Accounting Techniques towards Competitive Adventage and Organization Performance. On business culinary in Pekanbaru. This study used a questionnaire to obtain primary data with a sample size of 38 respondents and was tested using path modeling analysis techniques. From the examination showed that there were positive affect of Competitor Accounting as a Strategic Managemengt Acounting Techniques towards Competitive Adventage, negative affect of Competitor Accounting as a Strategic Managemengt Acounting Techniques towards Organization Performance, positive affect of Competitive Adventage towards Organization Performance, and positive indirectly affect of Competitor Accounting as a Strategic Managemengt Acounting Techniques towards Organization Performance with Competitive Adventage mediation.
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