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All Journal IQTISHODUNA Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) An-natiq Jurnal Kajian Islam Interdisipliner Golden Ratio of Finance Management International Journal of Humanities Education and Social Sciences Prosiding Seminar Nasional Hasil-hasil Penelitian dan Pengabdian Pada Masyarakat e_Jurnal Ilmiah Riset Akuntansi E-JRM JAS (Jurnal Akuntansi Syariah)
Anik Malikah
Universitas Islam Malang
Religion Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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PENGARUH PENGALAMAN KERJA DAN PERTIMBANGAN PROFESIONAL AUDITOR TERHADAP KUALITAS BAHAN BUKTI AUDIT (STUDI KASUS PADA KANTOR AKUNTAN PUBLIK DI MALANG) Eka Saputri Nurmalasari; Anik Malikah; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 6, No 01 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017
Publisher : Universitas Islam Malang

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Abstract

This research is a research that analyze the factors that influence the quality of audit evidence. The purpose of this study is to obtain evidence of case studies on the relationship of work experience and auditors professional judgment on the quality of audit evidence. Populatioan in this study is the auditor who works at public accounting office in the city of Malang, while the sample of 50 auditors. The type of data used is multiple linear regression.The results of this study are the work experience and professional judgment of auditors have a significant influence on the quality of audit evidence.
PENGARUH UKURAN PERUSAHAAN DAN PROFITABILITAS, TERHADAP KOEFISIEN RESPON LABA PADA MASA PANDEMI (Study Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di BEI 2020). Shinta Lutmila Safitri; Anik Malikah; Arista Fauzi Kartika Sari
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 01 (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 firm size and profitability on the profit response coefficient in the pandemic period. The empirical study in this study is a manufacturing company listed on the Indonesia Stock Exchange in 2020. The population in this study are all manufacturing companies listed on the IDX. The sampling technique used purposive sampling and obtained as many as 59 companies that meet the specified criteria. The data analysis method used in this research is multiple linear regression analysis. The results of this study show that simultaneously the variables of firm size and profitability have a significant positive effect on the earnings response coefficient during the pandemic. Partially, the size of the company affects the earnings response coefficient during the pandemic. The profitability variable partially affects the profit response coefficient during the pandemic.Keywords: company size, profitability, profit response
PENGARUH PIUTANG AL-BAI’ DAN INVESTASI SYIRKAH TERHADAP KINERJA KEUANGAN BANK SYARIAH Ahmad Agit Patrianto; Anik Malikah; Moh. Amin
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 01 (2020): e_Jurnal Ilmiah Riset Akuntansi Februari 2020
Publisher : Universitas Islam Malang

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Abstract

This study aims to determine the effect of trade receivable and profit sharing investment on Financial Performance that is measured using Return On Assets (ROA) in Islamic Banks. The population in this study is a Sharia Bank registered on the Indonesian Stock Exchange (BEI) during the 2015-2018 period, populations there were 8 Sharia Banks that had criteria for the study sample. The data used in this study is the annual financial statements published on the official website of the Sharia Bank. The analysis technique used is multiple linear regression analysis by SPSS software. This analysis is to determine the influence of trade receivable and profit sharing investment. The results of this study indicate that trade receivable affect financial performance positively and profit sharing investment affect the Financial Performance negatively.Keywords: Receivable, investment, Financial Performance, and Islamic Banks
PENGARUH MOTIVASI BELAJAR, PENYALAHGUNAAN TEKNOLOGI INFORMASI DAN INTEGRITAS MAHASISWA TERHADAP PERILAKU KECURANGAN AKADEMIK MAHASISWA AKUNTANSI SEBAGAI CALON AKUNTAN (Studi Pada Mahasiswa Akuntansi Universitas Islam Malang) Nadliyah Wardha Miftahul Jannah; Anik Malikah; Arista Fauzi Kartika Sari
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 06 (2020): e_Jurnal Ilmiah Riset Akuntansi Februari 2020
Publisher : Universitas Islam Malang

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Abstract

The purpose of this study was to determine the effect of learning Motivation, misuse of Information Technology, and Student Integrity on Academic Cheating. The population in this study were students of the Accounting Study Program of Malang Islamic University class of 2016. The sample was selected using random sampling and obtained 258 students. Ths research using multiple linear regression models. The results of this study indicate that Student Motivation and Integrity have no influence on academic cheating. Whereas misuse of Information Technology has an influence on academic cheating.Keywords: Motivation, Misuse of Information Technology, Integrity, academic cheating.
PENGARUH KINERJA AKUNTANSI TERHADAP RETURN SAHAM PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011-2015 Fitria Nur Aini Wael; Mohammad Amin; Anik Malikah
e_Jurnal Ilmiah Riset Akuntansi Vol 6, No 07 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThis study aimed to examine the effect of accounting performance indicatorsare represented by a variable earning per share, price to book value, and priceearnings ratio on stock returns. The sample was Manufacturing Companies includedin the list Indonesia Stock Exchange during the year 2011 up to 2015, Companies arealways consistently submitted their financial statements regularly and havecompleteness of financial data in accordance with what is required in this study,companies that consistently have positive equity value on the observation period isthe year 2011 to 2015. Based on these criteria the sample used in this study is 40companies. The research method was conducted using multiple linear regression, ttest and F. Based on the above results , it can be concluded that the simultaneousearnings per share, price to book value , and price earning ratio has significant effecton stock returns. The results of this study indicate partial earnings per share, price tobook value , and price earning ratio has no significant effect on stock returns .Keywords: EPR (earnings per share) , PBV (price to book value) , PER (priceearnings ratio) , the stock return .
Pengaruh Environmental Performance dan Environmental Disclosure Terhadap Return Saham (Pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2016-2020) Farhan Faris Afif; Anik Malikah; Arista Fauzi Kartika Sari
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 01 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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Abstract

This study was aimed at demonstrating empirically the Influence of Environmental Performance on Environmental Disclosure and Economic Performance. The dependent variables in this research were the Environmental Disclosure and Economic Performance, while the independent variable was the Environmental Performance. The data collection method used purposive sampling. The study sample was ten mining companies listed on the Indonesia Stock Exchange and had a PROPER rate from the Ministry of Environment in 2011-2015. The data used in this research was secondary data. The data was analyzed using simple regression, Eviews ver 4.1. The results showed that the Environmental Performance significantly influence Environmental Disclosure and Economic Performance.Keyword : Environmental Performance, Environmental Disclosure, Economic Performance 
PENGARUH TAKE OVER, GROWTH OPTION, DAN BONUS ISSUE TERHADAP KEBIJAKAN REVALUASI ASSET TETAP (Studi Empiris Pada Seluruh Perusahaan yang Terdaftar di BEI Tahun 2017 -2020) Kamila Kamila; Anik Malikah; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 01 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
Publisher : Universitas Islam Malang

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Abstract

This study aims to analyze the effect of take over, growth option, and bonus issue on fixed asset revaluation policy. The research population is all companies listed on the IDX during 2017-2020. The number of samples is 60 companies for 4 years. The data analysis technique used is logistic regression. The results of this study indicate that take over, growth option has a significant effect on fixed asset revaluation policy, bonus issue has no significant effect on fixed asset revaluation policy. Simultaneously, all take over growth option and bonus issue variables have a significant effect on fixed asset revaluation policies.Keywords: take over, growth option, and bonus issue
HAK KESEJAHTERAAN PROGRESIF UNTUK BURUH Anik Malikah
An Natiq Vol 1 No 1 (2021)
Publisher : university Of islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33474/an-natiq.v1i1.9067

Abstract

The development of human rights (HAM) from labor is already experiencing an increase in some aspects, such as wage labor rights, but this improvement or development is still not balanced if associated with rapidly growing labor daily needs, especially the needs of the tree, so labor still get to enjoy the rights and well-being progresifitasnya compared with general operators can get more than enough profit.
Pengaruh Kompetensi, Etika Auditor dan Teknologi Informasi Terhadap Kualitas Audit (Studi Empiris pada KAP Kota Malang) Aryundah Siwi Faryantri; Anik Malikah; Siti Aminah Anwar
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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Abstract

The increasingly transparent era of globalization requires that every company is more competent in presenting financial reports. The reports presented must be in accordance with applicable accounting principles so that they can be well received by interested parties in making decisions. In this case, the importance of the role of the auditor as a liaison between the interests of investors as users of financial reports and companies as providers of financial reports. Therefore, it is necessary to carry out an audit of the financial statements in determining an opinion on the financial statements. The goal of this study was to find out how information technology, auditor ethics, and competence affect audit quality. Sampling obtained 40 respondents based on the criteria applied. This study uses a multiple linear regression model. The results of this study indicate that competence, auditor ethics and information technology have a significant positive effect on audit quality. Competence has a significant positive effect on audit quality. Audit quality is significantly improved by auditor ethics. Audit Quality is significantly improved by information technology.Keywords: Competence, auditor ethics, information technology, audit quality.
Pengaruh Kepemilikan Manajerial, Komite Audit, dan Leverage Terhadap Integritas Laporan Keuangan dengan Kualitas Audit Sebagai Variabel Moderasi Laeli Nur Barokah; Anik Malikah; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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Abstract

This study aims to determine the effect of managerial ownership, audit committee, and leverage on the integrity of financial statements with audit quality as a moderating variable. The research method used is a quantitative method. Manufacturing company listed on the Indonesia Stock Exchange for the 2018-2021 period were the focus of this research, which was carried out at www.idx.go.id. This research will be conducted in January 2023 until completion. Manufacturing company listed on the Indonesia Stock Exchange from 2018 to 2021 make up the study’s population. Sampling was carried out using a purposive sampling method, with predetermined criteria, in order to obtain 60  samples. The results of the study state that partially and simultaneously Managerial Ownership, Audit Committee, and Leverage have a significant effect on the Integrity of Financial Statements with Audit Quality as a Moderating Variable.Keywords: Managerial ownership, audit committee, leverage, integrity of financial statement, audit quality, and moderation variables.
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