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All Journal JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Politik Indonesia: Indonesian Political Science Review El-Aswaq e_Jurnal Ilmiah Riset Akuntansi E-JRM
Noor Shodiq Askandar
Universitas Islam Malang
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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PENGARUH UKURAN PERUSAHAAN, KINERJA KEUANGAN, FINANCIAL LEVERAGE DAN MANAJEMEN LABA TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI 2016-2018 Reynaldi Aziz; Noor Shodiq Askandar; Dwiyani Sudaryanti
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 04 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021
Publisher : Universitas Islam Malang

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Abstract

This study aims to determine the effect of Company Size, Financial Performance, Financial Leverage and Earnings Management on Disclosure of Corporate Social Responsibility in Manufacturing Companies Listed on the IDX 2016-2018. Based on the calculation data, it was found that 61 companies were selected as samples. The results of the analysis using multiple linear regression analysis show that Financial Performance and Financial Leverage have a significant effect on the disclosure of Corporate Social Responsibility simultaneously. Partially the test results show Company Size, Financial Performance, Financial Leverage has a significant effect on disclosure of Corporate Social Responsibility. The partial test results show that Earnings Management does not have a significant effect on disclosure of Corporate Social Responsibility.Keywords : Company Size, Financial Performance, Financial Leverage, Earnings Management, Corporate Social Responsibility.
PENGARUH PAJAK, TUNNELING INCENTIVE DAN GOOD CORPORATE GOVERNANCE (GCG) TERHADAP INDIKASI MELAKUKAN TRANSFER PRICING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2016-2019 Sizka Zola Amarta; Noor Shodiq Askandar; Abdul Wahid Mahsuni
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 06 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

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ABSTRACT This study aims to determine the Effects of Tax, Tunneling Incentive and good corporate governance on Transfer Pricing Decisions. The population in this study is manufacturing companies listed on the Indonesia stock exchange. The sampling technique is a purposive sampling technique, the selected sample is 24 companies. Data retrieved using the documentation method. The data analysis method is multiple regression analysis with SPSS software version 14 (Product and Service Statistics solution version 14). The test data used is the simultaneous hypothesis test (f), the coefficient of determination (R2), and the partial hypothesis test (t). The results showed that simultaneous independent variables significantly influence the dependent variable. Based on the results of the coefficient of determination test, the adjusted R value is 62,8% while the remaining 0,372% is influenced by other variables not included in this study. Based on the results of partial tests that the variable tax, tunneling incentives and good corporate governance affect transfer pricingKeywords : Tax, Tunneling Incentive, good corporate governance and Transfer Pricing
PENGARUH PREDIKSI KEBANGKRUTAN, DEBT DEFAULT, DAN KONDISI KEUANGAN TERHADAP OPINI GOING CONCERN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE TAHUN 2016-2018 Muhammad Sofyan; Noor Shodiq Askandar; Abdul Wahid Mahsuni
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 01 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
Publisher : Universitas Islam Malang

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ABSTRACTGoing concern audit opinion is the opinion issued by the auditor to ensure whether the company can maintain survival. Going concern audit opinion can be used as an initial warning for users of financial statements regarding the factors that influence the going concern audit opinion that has been carried out. This study aims to examine the effect of bankruptcy debt default prediction, and financial conditions on going-concern audit opinion. This study uses manufacturing companies listed on the Stock Exchange in the period 2016-2018, by purposive sampling method obtained 26 samples. The results of this study indicate that the independent variable predictions of bankruptcy, and debt default affect the going concern opinion, while the financial condition does not affect the going concern opinion.Keywords: Bankruptcy Prediction, Default Debt, Financial Conditions, and Going Concern Opinion
ANALISIS PENERAPAN PSAK 109 PADA LEMBAGA AMIL ZAKAT (Studi Kasus Pada LAZIS Sabilillah Kota Malang) Eko Saputro; Noor Shodiq Askandar; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 04 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

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ABSTRACTThe purpose of this study is to analyze the suitability of the concept ofrecognition, measurement, presentation and disclosure of zakat managementinstitutions. The object and location of this study were LAZIS Sabilillah Malang.Recognition is the recording of a number of rupiah into the accounting system sothat the amount will affect a post and is reflected in the financial statements.Measurement is the determination of the amount of rupiah that must be attachedto an object involved in a financial transaction. The presentation is set about waysto report elements or posts in a set of financial statements so that the elements orposts are informative enough. Whereas Disclosures relate to how to discloseexplanations of informative matters that are considered important and useful forusers other than what can be stated through the main financial statements. Thistype of research includes case study research using analytical descriptivemethods. The object and location of this study were LAZIS Sabilillah Malang. Inthis study data collection techniques using literature study, interviews anddocumentation. The analysis technique used in the study is by using descriptiveanalytical methods. The results of this study show that the recognition andmeasurement of zakat, charity infaq LAZIS Sabilillah Malang has not been fully inaccordance with the concept of recognition and measurement in PSAK 109, thepresentation concept of LAZIS Sabilillah Malang is in accordance with theconcept of presentation in PSAK 109, and the concept of LAZIS Sabilillah Malangdisclosure is not in accordance with the concept of disclosure in PSAK 109.Keywords: Recognition, measurement, presentation and disclosure
PENGARUH PROFESIONAL, PERTIMBANGAN PASAR KERJA, PERAN GENDER, LINGKUNGAN DAN KELUARGA DALAM PEMILIHAN KARIER AKUNTAN PUBLIK (Studi Empiris pada Mahasiswa Akuntansi di Universitas Islam Malang dan Universitas Negeri Malang) Siti Wahyuni; Noor Shodiq Askandar; Muhammad Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 04 (2019): e_Jurnal Ilmiah Riset Akuntansi Februari 2019
Publisher : Universitas Islam Malang

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ABSTRACTThis study aims to examine professional training, labor market considerations, gender, environmental and family roles in the selection of career of a Public Accountant. The object of this research is accounting students Unisma and UM. The sample method is done by random sampling. The number of students sampled in this study was 96 students. The data used are primary data in the form of questionnaires distributed to respondents. The data analysis method used in this study is multiple linear regression analysis. The results of the study show that professional training, labor market, environmental and family considerations have a significant effect on the career choice of a Public Accountant. Gender roles have no significant effect on the career choice of a Public Accountant.Keywords: Professional training, labor market considerations, gender, environmental and family roles, career choice for public accountants
PENGARUH IMPLEMENTASI SYARIAH GOVERNANCE TERHADAP LOYALITAS NASABAH (Studi Kasus Perbankan Syariah Yang Terdaftar Di Kota Malang) Rukmiati Rumadan; Noor Shodiq Askandar; Mohammad Amin
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 09 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

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ABSTRACTThis research was conducted to analyze the effect of Sharia governanceimplementation on customer loyalty. The population in this study is all customersof Islamic Banks registered in the city of Malang. based on the sample criteriathat have been established there are 7 Sharia Banks that are the researchsamples. Sampling in this study was carried out by giving questionnaires to thenevaluate the answers of the respondents. The analytical method used in this studyis Multiple Linear Regression with analysis using SPSS for Windows v20. basedon the results of testing hypotheses that have been done, then the results of thestudy Simultaneously Transparency, Accountability, Responsibility,Independence, Justice and Sharia Compliance affect the banking customer loyaltyin the city of Malang. Partial test results show that Transparency has no effect oncustomer loyalty while Accountability, Responsibility, Independence, Justice andSharia Compliance affect the banking customer Loyalty in the city of Malang.Keyword: Transparency, Accountability, Responsibility, Independence,Justice and Sharia Compliance, Customer Loyalty.
PENGARUH PENGGUNAAN ANALISA TEKNIKAL INDIKATOR STOCHASTIC DAN CANDLESTICK TERHADAP PROFIT TRADER CRYPTOCURRENCY PERIODE 2021 Mu’thia Wirdah Philazatus Zuhroh; Noor Shodiq Askandar; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 02 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022
Publisher : Universitas Islam Malang

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This study aims to determine the effect of using technical analysis on stochastic and candlestick indicators on cryptocurrency traders' profits during the 2021 period. 170 coins listed on the Indodax exchange which are viewed with daily time frames and their price movement data can be accessed via the charting website tradingview.com are the population in the study. this. As for the research sample, the researchers used a non-probability sampling technique with a purposive sampling method with criteria, namely 5 cryptocurrency coins that have the largest capitalization as of December 2021, cryptocurrency coins that are actively transacted during 2021 which experience bullish and bearish markets, and cryptocurrency coins whose data movement the price can be accessed on the indodax application and the tradingview.com website, from the sample criteria obtained data as much as 1,825 daily price movements. The results of the study prove that the stochastic and candlestick indicators can provide sell signals and buy signals that affect the amount of profit received by cryptocurrency traders during the 2021 period.Keywords: Technical Analysis, Stochastic, Candlestick, Profit, Trader, and Cryptocurrency
FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT REPORT LAG (Studi Empiris Perusahaan Manufaktur Terdaftar di Bursa Efek Indonesia Tahun 2016-2018) Saleh Saleh; Noor Shodiq Askandar; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 08 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
Publisher : Universitas Islam Malang

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ABSTRACTThis study aims to determine the factors that influence audit report lag. The population in this study is a manufacturing company listed on the Indonesian stock exchange. The technique used in sampling is purposive sampling technique, the sample chosen was 30 companies. Data is taken using the documentation method. The data analysis method used is multiple regression analysis with the help of SPSS version 16 software (Product Statistics and Solution Services version 16). The test data used is the simultaneous hypothesis test (f), determination coefficient (R2), and partial hypothesis test (t). The results of the study indicate that simultaneously the independent variables significantly influence the dependent variable. Based on the test results of the coefficient of determination, the value of R square is 32.9% while the remaining 67.1% is influenced by other variables not included in this study. Based on the results of the partial test the profitability variable does not affect audit report lag, solvency does not affect audit report lag, audit opinion does not affect audit report lag, company size has a positive effect on audit report lag.Keywords: profitability, solvency, audit opinion, company size
ANALISIS REAKSI INVESTOR TERHADAP PENGUMUMAN RIGHT ISSUE DAN PENGUMUMAN LABA DI BURSA EFEK INDONESIA (BEI) (Studi Pada Perusahaan Manufaktur Yang Terdaftar di BEI Pada Tahun 2017-2019) Nur Susanto; Noor Shodiq Askandar; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 10 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

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Abstract

ABSTRAKThis study aims to analyze investors' reactions to the announcements of rights issues and earnings announcements on the stock exchange. Hypothesis testing using regression analysis. Research using secondary data from www.idx.com. This study uses 6 manufacturing companies that have been selected through the documentation method. for three years. Hypothesis testing using regression analysis. Simultaneously, Abnormal Return, Tranding Volume, there is a difference in Return before and after the announcement of the Right Issue. Based on the results of the Paired Sample t-test, there is no difference in Tranding Volume Activity before and after the announcement of Profit. Keywords: Investor Reaction, Right Issue Announcement and Profit Announcement
PENGARUH PENGETAHUAN PERPAJAKAN DAN SOSIALISASI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM SESUAI PP 23/2018 DI KPP PRATAMA MALANG SELATAN Ria Novitasari; Noor Shodiq Askandar; Abdul Wahid Mahsuni
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 09 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

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Abstract

The purpose of this study was to determine the effect of tax knowledge and socialization on taxpayer compliance on KPP Pratama Malang Selatan. The population of this study is taxpayer KPP Pratama Malang Selatan. The sample used is 95 samples that meet the criteria in the research subject yaer 2021. The analysis method used is multiple regression equation, normality test, classical assumption test., descriptive statistical analysis and hypothesis testing. The results show that tax knowledge and tax socialization affect taxpaer knowledge in KPP Pratama Malang Selatan.Keywords : Tax Knowledge, Tax Socialization, and Taxpayer Compliance.
Co-Authors Affifudin Affifudin Afi Faida Maulidia Afifuddin Afifuddin Afifudin Afifudin Agusetiawati, Wulan Dwi Ahmad Dahlan Ahmad Faiz Falahudin Ahmad Fawaidurrohman Al Humaidi Alifatur Akbar Alamsyah Alifiyatul Fitriyah Ana Hasanah ANA MAHDIYATUSH SHOLIKHAH Ananda Ira Arsyanti Anik Malikah Anissa Trias Febrianti Anwar, Siti Aminah Ardianti Harun Arini Fitria Mustapita Arista Fauzi Kartika Sari Arsyanti, Ananda Ira Ayu Farida Baiq Inggit Hariyanti Bella Agustina Berliana Farah Annisa Cindy Ariana Oliviantika Dedis Fuji Ningrum Devel Kartika Sari Devi Irmalasari Assyaffanah Devi Kartikasari Devit Pranoto DEWI DIAH FAKHRIYYAH Dewi Kurnia Sari Dewi, Ovi Rishita Dina Riski Hartanti Diyah Ari Manisa Duwi Pebrianti Ambarsari Dwiyani Sudaryanti Eko Saputro Ellyn Agna Safitri Elmia Ikhmawati Elya Rohali Eries Erviana Eva Puspitasari Faiz, Syahrul Fenua Mustika Kristanti Firdausia Gani Fitria Afdiyanti Astuti Gaendie Mustika Ladyve Giyanti Ratna Sari Hana Oktavyanti Cahyani Hayati, Dewi Nur Hendriyanto Rusli Heru Budiono Hidayati, Irma Ichik Anggarita Putri Pratama Ika Aulla Ilmi Khairunisak Indara Handayani Irma Nur Laili Islami, Putri Madania Isti Ariyanti Jeni Susyanti Julian Noni Andani Junaidi Junaidi Junaidi Junaidi Junaidi Junaidi Khalid Izzuddin Wafiq Khusnul Munawaroh Kristaliano, Indira Lailatul Maghfiroh Lailatur Rohmah Lucia Rahmadika M. Cholid Mawardi Masyhuri Masyhuri Melinda Ramadhanti Mely Afriani Mifta Khairin Novi Millaningtyas, Restu Mochammad Taufik Taufani Moh. Ahbab Abdul Aziz Moh. Haris Moh. Tarmidzi Kusuma Halim Mohammad Amin Mohammad Faizal Arif Mohammad Zainul Abidin Muhamad Alam Subayin Muhammad Alifuddin Radinahdi Yamashida Muhammad Fais Ubaidillah Muhammad Hatta Bahdiar Muhammad Mahyudin Muhtar Muhammad Masrur Romi Muhammad Sofyan Muhammad Syukron Salim Munifatik Munifatik Musthofa Kamal Al Firdausi Mutiatus Sholiha Mu’thia Wirdah Philazatus Zuhroh Nadia B Tehupelasuri Na’ila Sifaur Rohmah Nia Chanzenia Faradilla Nikita Astria Nindi Zahroh Munfatehah Nisa Arini Novita Indriyani Nur Febri Ainun D Nur Rohim Nur Susanto Nur Syuroidah Nuratiran Lailina Nuril Wahidah Rizqi Nurjannah Nurjannah Nurulita Aryani Oktania Nindi Ana Paizah Paizah Rachma Esti Kurniasari Ramadhani Annisa Hapsari Ramadhiyani, Laila Qaddariah Rara Nur Aliefia Alfiyani Raudhatul Fadilah Reka Wijayanti Rewita Rewita Reynaldi Aziz Ria Novitasari Riska Dewi Safitri Riski Amilia Risma Putri Cahyaningtias Risma Tri Edi Susenti Riza Humayroh Rizma Fauziyah Rohmah, Na’ila Sifaur Rukmiati Rumadan Safrie Wahyu Ramadhan Saleh Saleh Septa Slamet Dwiono Setiawan Moh Syarif Sholeh, Abdurrahman Silfia Lintang Laily Silvi Nurfiana Siti Aisya Siti Aminah Anwar Siti Kamariah Umbu Nay Siti Wahyuni Sitti Fatimah Sizka Zola Amarta St. Widia Astuti Suci Rachmadan Suharti Ningrum Talithahandari, Aisyah Tiara Prihatini Tita Puspita Maharani Ubaidillah, Muhammad Fais Umi Nandiroh Utari Maharani Noor Utiya Salma Veri Rahardian Vidayanti, Riska Vivi Cendana Putri Wanda Bela Listy Windasari Windasari Yeni Kurniati Yunita Wardani Zakiyatun Nufus