Claim Missing Document
Check
Articles

PENGARUH COVID-19 TERHADAP HARGA DAN RETURN SAHAM (Studi Empiris Pada Perusahaan Sektor Kesehatan Yang Terdaftar di Bursa Efek Indonesia) Khumairoh Ulin Nihayah; Anik Malikah; Hariri Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 14 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (216.211 KB)

Abstract

This study aims to determine the effect of the COVID-19 pandemic on stock prices and stock returns in health sector companies listed on the IDX.  Quantitative research method with the type of research is explanatory research. The population in this study were 12 health sector companies listed on the Indonesia Stock Exchange (IDX) and a sample of 10 companies was obtained using purposive sampling technique. The results in this study indicate that the Covid-19 pandemic through sales growth proxies has no effect on stock prices and the Covid-19 pandemic through sales growth proxies affects stock returns for the observation period in the second quarter of 2020 - first quarter of 2021 in health sector companies listed on the IDX. Keywords: Covid-19 pandemic, sales growth, stock prices and stock returns. 
FAKTOR-FAKTOR YANG MEMPENGARUHI PENGAMBILAN KEPUTUSAN PADA INVESTASI SAHAM (Studi Kasus Pada Mahasiswa Fakultas Ekonomi dan Bisnis Universitas Islam Malang) Niswatul Amalia; Anik Malikah; Abdul Wahid Mahsuni
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 01 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (471.681 KB)

Abstract

ABSTRACTThis study aims to determine how much influence several factors have on decision making in stock investments. In this study there are 5 independent variables, namely investment knowledge, investment motivation, investment interest, information technology, investor behavior. And one dependent variable is stock investment decisions. The data used in this study are primary data, the population taken in this study were students of the Faculty of Economics and Business, Islamic University of Malang. Data collection techniques in this study using purposive sampling method. Tests used in this study are the f test, R2 test, and t test. The results in this study indicate that partially investment knowledge, investment motivation, investment interest, information technology, and investor behavior significantly influence stock investment decisions.Keywords: Investment Knowledge, Investment Motivation, Investment Interest, Information Technology, and Investor Behavior.
PENGARUH TINGKAT PENGUNGKAPAN SUKARELA DAN BETA PASAR TERHADAP COST OF EQUITY CAPITAL (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI) Eka Wulandari; Anik Malikah; Muhammad Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 6, No 10 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (649.939 KB)

Abstract

ABSTRACTThis study was conducted with the aim of: 1) to determine the effect of the VoluntaryDisclosure and Market Beta simultaneosly on the cost of equity capital, 2) to determine theeffect of the Voluntary Disclosure and Market Beta rate partially to the cost of equity capital.The population used in this study are all manufacturing companies listed on theIndonesian Stock Exchange (IDX) in 2012-2015. Sample selection using purposive sampling.Based on the criteria, obtained 77 companies that became the sample in this study. Themethod used in this research is doubled linier regression method.Based on the results of the analysis can be put forward several conclusions asfollows: 1) F test result indicate that the variable level of voluntary disclosure and marketbeta simultaneously significant effect on cost of equity capital. 2) t test result indicate that forthe variable disclosure rate voluntarily partially does not affect the cost of equity capital. 3)the market beta variable partially has a significant effect on the cost of equity capital.Keywords: Cost Of Equity Capital, Voluntary Diclosure, Market Beta
ANALISIS GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN BANK KONVENSIONAL YANG TERDAPAT PADA BURSA EFEK INDONESIA PERIODE 2016-2019 Novi Purnamasari; Anik Malikah; Siti Aminah Anwar
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 06 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (744.852 KB)

Abstract

ABSTRACTThis study aims to determine how the influence of Good Corporate Governance on conventional bank financial performance. Variables of Good Corporate Governance are the independent board of commissioners, the board of directors, the audit committee, managerial ownership and institutional ownership, and one dependent variable, financial performance. This study used secondary data, the population taken in this study are all conventional banks listed on the Indonesia Stock Exchange and using purposive sampling method. The test used multiple linear regression test. The results in this study indicate that simultaneously the independent board of commissioners, board of directors, audit committee, managerial ownership and institutional ownership affect the financial performance of conventional banks.Keywords: Independent board of commissioners, Board of directors, Audit committee, Managerial Ownership, Institutional Ownership, Financial performance.
FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA SISTEM INFORMASI AKUNTANSI PADA PT PLN (PERSERO) UPT MALANG Lutfiani Nur Adiliyah; Anik Malikah; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 11 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (259.228 KB)

Abstract

This research aims to determine what factors can affect the performance of accounting information systems. The empirical study in this research is PT. PLN (Persero) in Malang. This type of research is quantitative research with multiple regression analysis method. the population in this study were employees of PT. PLN Persero UPT Malang. In this study using purposive sampling and obtained 32 respondents. The results of this study are the results of the study show that education and training have no significant effect on the performance of accounting information systems. The results showed that user involvement had no significant effect on the performance of accounting information systems. The top management support variable has a significant positive effect on the performance of the accounting information system.Keywords: accounting information system, education and training, user involvement, management support.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA INDIVIDU PENGGUNA SISTEM INFORMASI DENGAN MENGGUNAKAN MODEL DELONE DAN MCLEAN (Studi Kasus pada Pemakai Aplikasi Accounting Information System PT Pegadaian (persero) Cabang Pembantu Singosari) Imfita Nur Rosidah; Anik Malikah; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 04 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (918.325 KB)

Abstract

ABSTRACTThe study aimed to analyze of the Factors Affecting the Individual Performance ofInformation System Users Using the DeLone and McLean Model (Case Study onAccounting Information System Users at PT Pegadaian (persero) SingosariAuxiliary Branch). The method used is Partial Least Square (PLS). The results ofthe study found that the quality of information systems does not affect but thequality of information, service quality, and conditions that facilitate proven jointlyaffect the performance of individual users of information systems throughinformation system user satisfaction. The quality of information systems has nosignificant positive effect on the satisfaction of information system users.Information quality, service quality, and facilitating conditions have a significantpositive effect on information system user satisfaction. Information system usersatisfaction has a significant positive effect on the performance of individualinformation system users.Keywords: Model D & M, Information System and Individual Performance.
PENGARUH PROFITABILITAS, GCG, DAN LEVERAGE TERHADAP AGRESIF PAJAK PADA PERUSAHAN LQ45 YANG TERDAFTAR DI BEI PADA TAHUN 2019-2020 Zulfa Afifah; Anik Malikah; Arista Fauzi Kartika Sari
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 07 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (351.297 KB)

Abstract

This study aims to prove how the influence of Profitability, Good Corporate Governance, and Leverage on Tax Aggressiveness in LQ45 companies listed on the IDX in 2019-2020. The sample in this study were companies listed on LQ45 in 2019-2020 which were published through the official website of the Indonesia Stock Exchange, namely www.idx.co.id The sampling in this study used the purposive sampling method while the data analysis technique used in this study was a test. descriptive statistics, normality test, classical assumption test, multiple linear regression analysis, and hypothesis testing with a significant level (α) of 0.005. The results of this study indicate that independent commissioners, audit committee, and managerial ownership have no effect on tax aggressiveness. Meanwhile, profitability and leverage have a significant effect on tax aggressiveness.Keywords: profitability, independent commissioners, audit committees, managerial ownership, and leverage and tax aggressiveness
PENGARUH PROFITABILITAS, STRUKTUR AKTIVA DAN UKURAN PERUSAHAAN TERHADAP STRUKTUR MODAL PERUSAHAAN MANUFAKTUR SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Dian Pisesah; Anik Malikah; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 02 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (350.682 KB)

Abstract

This study aims to determine the effect of profitability, asset structure and company size on the capital structure of the food and beverage sector manufacturing companies listed on the Indonesia stock exchange in the 2016-2018 period. The number of samples of this study were 11 companies, the sample of this study was determined by purposive sampling method. Data collection uses the documentation method which is the method used to obtain data and information in the form of books, archives, documents, writing numbers and images in the form of reports and about theories relating to the problem being studied. Based on the results of this study concluded that Profitability (Return on assets / ROA) has a significant negative effect on the variable capital structure (Debt to Equity Ratio). Asset Structure (Fixed Assets to Total Assets / FATA) has a significant positive effect on the capital structure variable (Debt to Equity Ratio) and Company Size (SIZE) has a significant positive effect on the capital structure variable (Debt to Equity Ratio).Keywords: Profitability (ROA), Asset Structure (FATA), Firm Size (SIZE) and Capital Structure (DER).
PENGARUH TABUNGAN WADI’AH, GIRO WADI’AH, BONUS WADI’AH, PEMBIAYAAN MUDHARABAH, DAN PEMBIAYAAN MUSYARAKAH TERHADAP LABA BANK UMUM SYARI’AH PERIODE 2014-2019 Nurul Inayah; Anik Malikah; Abdul Wahid Mahsuni
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 07 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (715.86 KB)

Abstract

ABSTRACT This study aims to see the effect of wadi'ah savings, wadi'ah current accounts, wadi'ah bonuses, mudharabah financing, and musyarakah financing on the profit of Islamic commercial banks for the 2014-2019 period. The population in this study is the financial statements of Syari'ah Commercial Banks registered with the Financial Services Authority (OJK) for the 2014-2019 period. The number of manufacturing companies sampled in this study were 5 syari'ah commercial banks, observations were obtained using the purposive sampling method. The data analysis technique used is multiple linear regression analysis with SPSS 20. Based on the analysis, the results of this study indicate that the results of the F test show that wadi'ah savings, wadi'ah giro, wadi'ah bonus, mudharabah financing, and musyarakah financing significant effect on the profit of Islamic commercial banks. the results of this study indicate that the results of the t test show that wadi'ah savings, musyarakah financing positive and significant effect, wadi'ah bonus negative effect on the profit of Islamic commercial banks, wadi'ah giro and mudharabah financing not significant effect on the profit of Islamic commercial banks.Key words: wadi'ah savings, wadi'ah current accounts, wadi'ah bonuses, mudharabah financing, musyarakah financing, profit.
Analisis Faktor-Faktor yang Mempengaruhi Keterlambatan Penyelesaian Audit pada Perusahaan Manufaktur yang Listing pada Bursa Efek Indonesia (BEI) Tahun 2018-2021 Moh Khairuddin Kurniansyah; Anik Malikah; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 01 (2023): e_Jurnal Ilmiah Riset Akuntansi Februari 2023
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (244.858 KB)

Abstract

The research was conducted to ensure factors that affect delay in to completion of audits in manufacturing companies listed on the Indonesia Stock Exchange. This research is categorized as causal research, namely research based on the characteristics of the problem that has a cause-and-effect relationship between two or more variables. In this study, the authors took samples from Manufacturing Companies that have been listed on the IDX in 2018, 2019, 2020, and 2021. The sampling technique was carried out by purposive sampling, so that a sample of 43 manufacturing companies was obtained. The method of data analysis used is multiple linear regression analysis. Based on the tests that have been carried out, it can be concluded that the results of partial simultaneous tests indicate that Company Size, Public Accounting Firm Size and Profitability have a significant effect on Audit delay. While the partial test shows that the Audit Opinion has no effect on the Audit delay.Keywords: Audit delay, firm size, public accounting firm size, audit opinion, profitability, manufacturing company.
Co-Authors Abdullah Syakur Novianto Afifudin Afifudin Ahmad Agit Patrianto Ahmad Alvin Ahludz Dzikrillah AKHMAD ANDRIYANTO W Ali Fikri, Moch. Fanni Alvionita, Eka ANA MAHDIYATUSH SHOLIKHAH Anggi Choirun Nisa Ani Lestari Anita Febriana Anita Nur Choiriyah Anwar, Siti Aminah Arista Fauzi Kartika Sari Aryundah Siwi Faryantri Asmiati Asmiati Assidiqi, Ahmad Hasbi Astutik, Resti Windi Bastomi, Mohamad Bastomi, Muhammad Chofifah, Cindy Nur Choiriyah, Anita Nur Cindy Nur Chofifah Citra Ayu Putri Pertiwi Desy Wijayanti Dewi Kurnia Sari Diah Wahyuni Dian Pisesah Dias Olivia Djuhari - Djuhari Eka Novia Eka Saputri Nurmalasari Eka Wulandari Elliza Dianita Anas Elmia Ikhmawati Endang Utami Aprilia Musiin Ervina Wafi Rokhmani Fadli Kemal Wusurwut Faiz, Syahrul fajar baihaqy Farhan Faris Afif Faryantri, Aryundah Siwi Fitria Nur Aini Wael Frista Veronica Funi Suci Ramadan Haidi, Mukhammad Maulana Hariri Hariri Hariri, Hariri Hartanto, Widya Miranda Putri Hotijah, Hotijah Ida Oktariani Br Surbakti Ike Anita Ilahi, Iqbal Wahyu Imfita Nur Rosidah Indah Ningsih Indah Rafika Intan Permatasari Iqbal Wahyu Ilahi Irfandi, Hanif Iska Sintia Isnaini Hidayati Ita Athia Izdihar Hana Gyrandina Nopenda Jayawarsa, A.A. Ketut Junaidi Junaidi Junaidi Junaidi Junaidi Junaidi Kamila Kamila Khumairoh Ulin Nihayah Laeli Nur Barokah LAILATUL FITRIYAH Lailatul Rofiqoh Lathifah Lathifah Likuwatan, Mayatisari Lutfiani Nur Adiliyah Lutvia Yanda Ayunanta M. Cholid Mawardi M. Jauhar Robani Mardhani Susilawati Mayatisari Likuwatan Meryna Rachmi Putri Miftakul Janah Millaningtyas, Restu Mita Ayu Wulandari Moch. Fanni Ali Fikri Moh Khairuddin Kurniansyah Moh. Amin Mohammad Amin Muhamad Salim Muhammad Fatkhur Yusuf Muhammad Masrur Romi Muhammad Syukron Salim Nabila Febrian Nurbaiti Nabila Soviatul Fitria Nadila Putri Hastiti Nadliyah Wardha Miftahul Jannah Nadziroh, Umi Aimmatun Nailul Rahmi Nikita Astria Nila Khoirur Rosyidah Nina Mardiana (F01108057) Nisa Arini Niswatul Amalia Nofita Pratiwi Noor Shodiq Askandar Novi Arfarita Novi Purnamasari Novia, Eka Nur Dina Sofia Nur Febri Ainun D Nur Hidayati Nur Za’ima Fajria Nurhidayati Nurhidayati Nurul Inayah Pelawati Pelawati Pratiwi, Dwi Agustin Pravita Nindy Indriyanti Puspita Yulia Rahma, Putri Anisa Ratna Djuniwati Lisminingsih Raudhatul Fadilah Refalina Alkatiri Puput Rensi Dwi Maharani Resti Windi Astutik Ririn Fauziya Ilmi Rizki Dwi Prasetyo Sunaryo Sadrin Sadrin Safira, Monica Novita Salsabila, Firyal Hasna Sarce Sarce Seny Tiara Shinta Lutmila Safitri Siti Aminah Anwar Siti Khotijah Soamole, Nur Nazma Solichah, Erina Umahatus Syafitri, Elsa Dianita Tutuk Mahardika Umi Nandiroh Veri Dwi Pratiwi Vidayanti, Riska Vira Sevitiana Wahyuningtyas, Nanik Wahyuningtyas, Ratna Tri Zakiyah, Amany Zakiyatul Amalia Zulfa Afifah