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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi IQTISHODUNA EL-MUHASABA El Dinar Jurnal Ekonomi Modernisasi Jurnal Riset Mahasiswa Akuntansi (JRMA) Assets : Jurnal Ekonomi, Manajemen dan Akuntansi KEUNIS Liquidity: Jurnal Riset Akuntansi dan Manajemen Jurnal RAK (Riset Akuntansi Keuangan) Jurnal Akuntansi JBMP (Jurnal Bisnis, Manajemen dan Perbankan) JPM (Jurnal Pemberdayaan Masyarakat) MBR (Management and Business Review) Jurnal Riset Pendidikan Ekonomi Syntax Literate: Jurnal Ilmiah Indonesia SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Jurnal AKSI (Akuntansi dan Sistem Informasi) Distribusi ISOQUANT : Jurnal Ekonomi, Manajemen dan Akuntansi Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Jurnal Ilmiah Akuntansi Manajemen Organum: Jurnal Saintifik Manajemen dan Akuntansi Kajian Akuntansi Syntax Idea Jurnal Akuntansi Jurnal Ilmiah Akuntansi Peradaban Action Research Literate (ARL) Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan BISMA (Bisnis dan Manajemen) Perbanas Journal of Islamic Economics and Business Jurnal Pengabdian Masyarakat Bhinneka Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) JRAP (Jurnal Riset Akuntansi dan Perpajakan) Jurnal Pengabdian Masyarakat Bangsa Jurnal Akuntansi Neraca Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam At-Tawazun, Jurnal Ekonomi Syariah Journal of Ekonomics, Finance, and Management Studies JAS (Jurnal Akuntansi Syariah)
Setiyowati, Supami Wahyu
Akuntansi, Fakultas Ekonomika Dan Bisnis, Universitas PGRI Kanjuruhan Malang, Indonesia
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PENGARUH UKURAN PERUSAHAAN, UKURAN KAP, JENIS OPINI, DAN LABA/RUGI USAHA TERHADAP AUDIT DELAY (Studi Kasus pada Perusahaan Rokok yang Listing di BEI Tahun 2010 - 2013) Rosyana, Risda Ayu; Setiyowati, Supami Wahyu; Susilawati, R. Anastasia Endang
Jurnal Riset Mahasiswa Akuntansi Vol. 3 No. 2 (2015): Oktober
Publisher : Fakultas Ekonomi Universitas Kanjuruhan Malang

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Abstract

Tujuan dari penelitian ini untuk mengetahui pengaruh ukuran perusahaan, ukuran KAP, jenis opini dan laba/rugi usaha terhadap audit delay pada perusahaan rokok yang listing di BEI baik secara simultan maupun parsial. Penelitian ini menggunakan jenis penelitian eksplanasi. Model penelitian yang digunakan pendekatan deskriptif kuantitatif. Penelitian ini membahas mengenai pengaruh ukuran perusahaan, ukuran KAP, jenis opini, dan laba/rugi usaha terhadap audit delay pada perusahaan rokok yang listing di BEI. Jangka waktu pengambilan data adalah 4 tahun agar sampel yang di dapat lebih besar. Populasi penelitian ini adalah perusahaan rokok yang listing di BEI tahun 2010-2013 dengan metode sampel yang dipakai yaitu Purposive Sampling dan di peroleh sampel 3 perusahaan. Teknik analisis menggunakan analisis regresi linier berganda. Hasil penelitian ini adalah secara parsial variabel laba/rugi usaha berpengaruh terhadap audit delay. Variabel ukuran perusahaan jenis opini danukuran KAP tidak memiliki pengaruh terhadap audit delay. Data yang dipakai adalah data sekunder dengan metode pengumpulan data berupa dokumen.
PENGARUH CORPORATE GOVERNANCE DAN KINERJA KEUANGAN TERHADAP KEBIJAKAN DEVIDEN PADA PERUSAHAAN MANUFAKTUR YANG LISTING DI BURSA EFEK INDONESIA TAHUN 2014 -2015 Setiyowati, Supami Wahyu; Sari, Ati Retna
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol 1, No 1 (2017)
Publisher : Politeknik Negeri Madiun

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Abstract

Penelitian ini menguji tentang pengaruh corporate governance dan kinerja keuangan terhadap kebijakan deviden. Corporate governance dalam penelitian ini menggunakan empat proksi , yakni kepemilikan manajerial, kepemilikan institusional, komite audit, dan dewan komisaris independen. Kinerja keuangan di ukur dengan ROA. Populasi dalam penelitian ini adalah perusahaan yang terdaftar di Bursa Efek Indonesia pada tahun 2015 hingga tahun 2015 Sampel penelitian ditetapkan sebanyak 60 perusahaan pada bidang manufaktur . Teknik analisis yang digunakan adalah Regresi linier berganda. Hasil penelitian ini menemukan bahwa kepemilikan manajerial, komite audit, dewan komisaris independen dan kinerja keuangan terbukti berpengaruh secara parsial terhadap kebijakan deviden Sebaliknya kepemilikan institusional tidak terbukti berpengaruh terhadap kebijakan deviden
PENGARUH CORPORATE GOVERNANCE DAN KEBIJAKAN UTANG TERHADAP KINERJA KEUANGAN PERUSAHAAN MANUFAKTUR YANG LISTING DI BURSA EFEK INDONESIA Sari, Ati Retna; Setiyowati, Supami Wahyu
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol 1, No 1 (2017)
Publisher : Politeknik Negeri Madiun

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Abstract

This Reseach examines the effect of corporate governance and debt policy on financial performance. Debt policy is measured by Debt to Total Asset Ratio and corporate governance in this study using four proxies, namely managerial ownership, institutional ownership, audit committee, and independent board of commissioner. The population in this study is a company listed on the Indonesia Stock Exchange in 2014 until 2015 The research sample set as many as 60 companies in the field of manufacturing. The analysis technique used is multiple linear regression. The results of this study found that debt policy, institutional ownership, audit committee and independent commissioners have an effect on financial performance. Institutional ownership has no effect on financial performance
PENGARUH NON PERFORMING FINANCING, DANA PIHAK KETIGA, DAN INFLASI TERHADAP TINGKAT BAGI HASIL DEPOSITO MUDHARABAH Sari, Maulita; Made, Anwar; Setiyowati, Supami Wahyu
Jurnal Riset Mahasiswa Akuntansi Vol. 5 No. 1 (2017): April
Publisher : Fakultas Ekonomi Universitas Kanjuruhan Malang

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Abstract

The purpose of this study is to examine and explain the effect of Non Performing Financing, ThirdParty Funds and Inflation on the profit sharing rate of mudharabah deposits at banks registered with BankIndonesia (BI) in 2015-2016. The population of this research is the Sharia Commercial Bank (BUS) registeredat Bank Indonesia. Sampling using a purposive sampling method. In order to obtain a sample of four banks.Researchers use secondary data in the form of time series data (time series). Methods of observation for twoyears (2015-2016). Analysis of the data used in this study is the classic assumption test and hypothesis test. Theresearch method used in this research is the explanatory research method. While the analytical method used ismultiple linear regression analysis. The results of this study indicate that the Non Performing Financing andInflation variables for the mudharabah deposit profit sharing rate have a partial effect, while the Third PartyFund Variables have no effect on the profit sharing rate for mudharabah deposits. Simultaneously NPF, DPKand Inflation affect the profit sharing rate of mudharabah deposits.
PENGARUH LEVERAGE, LIKUIDITAS, DAN PROFITABILITAS TERHADAP PENGUNGKAPAN LAPORAN KEUANGAN TAHUNAN PADA PERUSAHAAN PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BEI PERIODE 2013-2016 Wulandari, Tiara; Purwanto, Nanang; Setiyowati, Supami Wahyu
Jurnal Riset Mahasiswa Akuntansi Vol. 5 No. 2 (2017): Oktober
Publisher : Fakultas Ekonomi Universitas Kanjuruhan Malang

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Abstract

This study aims to determine, test, and explain the effect of Leverage, Liquidity, and Profitability on Disclosure of Annual Financial Statements in Property Companies and Real Estate in Periods 2013-2016. This Study used quantitative approach, by testing classic assumptions, statistical analysis tools use multiple linear regression analysis. This study used secondary data types obtained through documentation techniques. Regression analysis used is multiple regression analysis and sampling techniques using a purposive sampling method, so 31 data samples from 49 Property and Real Estate Companies listed on the Indonesia Stock Exchange Period 2013-2016 were obtained. The results are conclude that partially and simultaneously or together leverage, liquidity, and profitability affect the disclosure of annual financial statements on the Property and Real Estate Companies listed on the Indonesia Stock Exchange Period 2013-2016.
PENGARUH PEMAHAMAN STANDAR AKUNTANSI PEMERINTAH DAN PEMANFAATAN SISTEM INFORMASI AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH DENGAN KOMPETENSI SDM SEBAGAI VARIABEL MODERASI (Studi Empiris Pada SKPD BPKAD Kabupaten Malang) Sihasale, Debby Christin; Sulistyo, Sulistyo; Setiyowati, Supami Wahyu
Jurnal Riset Mahasiswa Akuntansi Vol. 6 No. 1 (2018): April
Publisher : Fakultas Ekonomi Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v6i1.4209

Abstract

The purpose was to determine the effect of understanding government accounting standards (SAP) and Utilization of accounting information systems (SIA) on the quality of local government financial reports with HR competency as a moderating variable. The data used in the form of Primary data obtained through the distribution of questionnaires directly to the SKPD in BPKAD Malang Regency. Regression analysis used is multiple regression analysis with MRA (Moderating Regression Analysis). The results of this study concluded that the understanding of SAP and the use of SIA affect the quality of local government financial reports, and human resource competence is able to moderate (strengthen) the influence of SAP's understanding and the use of SIA on the quality of local government financial reports. The higher the competence of the government apparatus will support it in understanding and mastering SAP and making use of SIA well so that the quality of financial statements is increasingly improved. The implication is that the government must improve understanding of SAP and the use of SIA so that the quality of financial statements can improve, and it must involve officials who have competence to prepare financial reports so that the influence of SAP's understanding and use of SIA can improve the quality of local government financial reports
PENGARUH KOMPENTENSI SUMBER DAYA MANUSIA ,PENERAPAN SISTEM AKUNTANSI DAERAH DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (STUDI PADA SKPD KABUPATEN LUMAJANG) Maimunah, Maimunah; Made, Anwar; Setiyowati, Supami Wahyu
Jurnal Riset Mahasiswa Akuntansi Vol. 6 No. 1 (2018): April
Publisher : Fakultas Ekonomi Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v6i1.4211

Abstract

This study aims to analyze the influence of human resource competencies, the application of regional accounting systems, the adoption and utilization of information technology on the quality of financial reports of local governments partially or simultaneously. in this study, the sample taken was 59 people from 9 regional work units (SKPD) consisting of financial sub-departments and accounting staff. Data collection is done through direct observation and surveys obtained by distributing questionnaires to the respondents. This research uses quantitative research methods. The results of the first research show that the competence of human resources, and the use of information technology have a positive and significant effect on the quality of the financial statements of the local government while the application of the regional accounting system does not affect the quality of the financial statements of the Lumajang regency. the competency of human resources simultaneously, the application of the regional accounting system and the use of information technology have a positive and significant effect on the quality of the financial statements of the Lumajang district government.
Pengaruh Laba Akuntansi, Arus Kas Operasi dan Return On Equity (ROE) Terhadap Return Saham Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode 2015-2017 Setia, Monika; Purwanto, Nanang; Setiyowati, Supami Wahyu
Jurnal Riset Mahasiswa Akuntansi Vol. 6 No. 2 (2018): Oktober
Publisher : Fakultas Ekonomi Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v6i2.4219

Abstract

This study aims to determine the effect both simultaneously and partially between accounting profit, operating cash flow, and Return On Equity (ROE) on stock returns of manufacturing companies in the consumer goods industry sector. The data collection method uses the documentation method. This research was conducted at the manufacturing companies in the consumer goods industry sector in the 2015-2017 period. The data used in this study are secondary data in the form of financial statements and company stock price information. The research data were obtained from the Investment Gallery of Kanjuruhan University Malang and www.idx.co.id. Sampling technique uses purpose sampling which is based on certain criteria so 19 companies are used as research samples. The analysis technique used is multiple linear regression analysis. The results of this study indicate that simultaneous accounting profit, operating cash flow and Return On Equity affect stock returns. Partially accounting profit, operating cash flow and Return On Equity affect stock returns. The higher accounting profit, operating cash flow and return on equity (ROE), the higher the return received by investors. Conversely the smaller accounting profit, operating cash flow and Return On Equity (ROE), the smaller the return that investors will receive.
Pengaruh Kompetensi Dan Independensi Auditor Terhadap Kualitas Audit Pada Kap Di Wilayah Malang Raya Gunur, Alfonsa Meltisiana; Sulistyo, Sulistyo; Setiyowati, Supami Wahyu
Jurnal Riset Mahasiswa Akuntansi Vol. 6 No. 2 (2018): Oktober
Publisher : Fakultas Ekonomi Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v6i2.4227

Abstract

The development of an increasingly advanced era of globalization leads to intense competition in the business world. This is seen in the business world to always maintain the accuracy and accountability of financial statements through auditing activities. In auditing financial statements required a competent and independent auditors in order to produce audit quality. However, there are still many cases that hit public accountants so that the public doubts the competence and independence of auditors. This research was conducted by distributing questionnaires to auditors in KAP Malang Raya area. The method used is multiple linear regression analysis. Based on the research, the competence and the independence value of sig 0,037 are smaller than 0,05,the competence value of sig 0,019 is smaller than 0,05, independence of sig value. 0.009 is smaller than 0,05 From the results of this study, 1) competence and independence has simultaneously effect on audit quality, 2) Competence has partial effect on audit quality and 3) Independence has partial effect affect on audit quality.
NILAI TUKAR RUPIAH, INFLASI, SUKU BUNGA DAN CURRENT RATIO (CR) TERHADAP RETURN SAHAM Rukmana, Dewi Siti; Alfinur, Alfinur; Setiyowati, Supami Wahyu
Jurnal Riset Mahasiswa Akuntansi Vol. 7 No. 1 (2019): April
Publisher : Fakultas Ekonomi Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v7i1.4236

Abstract

This study aims to determine empirically the influence of the exchange rate of the rupiah, inflation, interest rates, and Current Ratio (CR) of real estate and property companies to the stock returns of real estate and property companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017 This study uses the independent variable Rupiah exchange rate, inflation, interest rates, and current ratio, while the dependent variable is Stock Return. The population of 44 Real Estate and Property companies that went public and the sample used were 33 companies using explanatory research methods research. The results of this study indicate that the rupiah exchange rate, inflation, interest rates, current ratio (CR) simultaneously affect stock returns, partially the rupiah exchange rate and inflation negatively affect stock returns, while interest rates and current ratios (CR) have a positive effect on stock returns. The company management should improve financial performance, especially on business operational efficiency and profitability, so that investors can trust the company's financial performance.
Co-Authors A Halim Admadja, Shelly Agustine Alfinur Alfinur, Alfinur Ali Fatoni, Risal Alosiussibe, Katerina Liew Andri Fransiskus Gultom Annisa Nur Aini Anwar Made Arshad, Imran Asna Asna Asna, Asna Ati Retna Sari Ati Retna Sari Ati Retna Sari Aulia, Meisa Faiza AUNUR ROFIQ Avonia Linang, Margaretha Ayu, Eliza Sari Azlinda, Noer Chin, Chang Shu Devi Hilda Bekti, Katharina Diah Kusumaningrum Diah Diana Marta Dewi Dima, Dewinson Didu Dimas Emha Amir Fikri Anas Dwita Sandra Pratiwi Elok Lailia Kumala Emha Fikri Anas, Dimas Fauzan . Fauzan Fauzan Ferlia, Tias Monika Fernanda, Dea Afria Fernanda Gunur, Alfonsa Meltisiana Hari Lugis Purwanto Indiraswari, Susmita Dian Irianto, Mochamad Fariz Irma Irma Tyasari Jaa, Emilianus Jamal Abdul Naser Karnika , Karnika Katharina Devi Hilda Bekti Lely Diyas Asari Lilik Sri Hariani Liv Rahmanuzzahr Maimunah Maimunah Mangole, Robet Mardiana Mardiana Mardiana Mardiana Maria Verensiana Uhus Marten Luter Meliani Imanah Mia Eva Hamzah Mochamad Faris Irianto Mochamad Fariz Irianto Mochamad Fariz Irianto Nadillah, Fildzar Mahariah Nandasari, Silvi Dwi Purwanto, Nanang Qomariah Qomariah R. Anastasia Endang Susilawati Retna Sari, Ati Retnasari, Ati Retno Wulandari Rini Astuti Rita Indah Mustikowati Roni Alim Ba'diya Kusufa Roswita Mergia Rosyana, Risda Ayu Rukmana, Dewi Siti Safitri, Arifatul Sari, Maulita Sedyastuti, Kristina Setia, Marselina Saina Setia, Monika Shodiq Auludin Rafiqu Hidayah Sichke Dila Putri Sihasale, Debby Christin Slamet . Sofian, Abu Sri Wilujeng Sulistyo Sulistyo Sulistyo Sulistyo Suri, Alfiana Taufan Adi Kurniawan, Taufan Adi Wahyu Trisanti Wahyuni, Ifa Widia Asri Nuraeni Wirshandono, Doni Wulandari, Tiara Yanti, Nanda Saputri Yogivaria, Doni Wirshandono Yovani Dalia Yoyok Seby Dwanoko Yuniar, Eva Meisa Zahro, Fatmawati