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All Journal JPF : JURNAL PENDIDIKAN FISIKA Al-Fathin: Jurnal Bahasa dan Sastra Arab El-Aswaq e_Jurnal Ilmiah Riset Akuntansi E-JRM Crown: Journal of Dentistry and Health Research Sriwijaya Journal of Otorhinolaryngology
Nur Diana
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Biochemistry, Genetics & Molecular Biology Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Medicine & Pharmacology Neuroscience Physics Public Health Social Sciences

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PENGARUH MONEY ETHICS TERHADAP TAX EVASION DENGAN RELIOGIOUSITY, GENDER, MATERIALISM SEBAGAI VARIABEL MODERATING (Studi Kasus pada Wajib Pajak Orang Pribadi yang Terdaftar di KPP Pratama Malang Utara) Annisa Zeny Wankhar; Nur Diana
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 05 (2018): e_Jurnal Ilmiah Riset Akuntansi Februari 2018
Publisher : Universitas Islam Malang

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ABSTRACTThe purpose of this research are: 1) to examine and to know whether there issignificant effect of Money Ethics on Tax Evasion or not. 2) to examine and toknow whether there is significant effect interaction of Money Ethics with IntrinsicReligiousity on Tax Evasion or not. 3) to examine and to know whether there issignificant effect interaction of Money Ethics with Extrinsic Religiousity on TaxEvasion or not. 4) ) to examine and to know whether there is significant effectinteraction of Money Ethics with Gender on Tax Evasion or not. 5) ) to examineand to know whether there is significant effect interaction of Money Ethics withMaterialism on Tax Evasion or not. This Research used primary data as methodto collect the data. Questioneers sheet were distributed to individual tax payer inKPP Pratama Malang Utara.The result shows that there is significant effect of Money Ethics on TaxEvasion. The Interaction of Money Ethics with Religiousity, Gender, andMaterialsm could moderate its relationship with Tax Evasion. On the other hand,Extrinsic Religiousity could not moderate the relationship between Money Ethicsand Tax Evasion.Key word: Money Ethics, Tax Evasion, Intrinsic Religiosity, Extrinsic Religiosity,Gender, dan Materialsm
ANALISIS PERBEDAAN KINERJA PERUSAHAAN DAN NILAI PERUSAHAAN SEBELUM DAN SESUDAH PENERAPAN EMPLOYEE STOCK OPTION PLAN (ESOP) PADA PERUSAHAAN YANG TERDAFTAR DI BEI PERIODE 2015-2017 Riyani Safitri Rumain; Nur Diana; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 01 (2019): e_Jurnal Ilmiah Riset Akuntansi Februari 2019
Publisher : Universitas Islam Malang

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AbstractThis research was conducted with the aim to determine the differences in companyperformance and company value before and after the implementation of employeestock option plan (ESOP) in companies listed on the Indonesia stock exchange for theperiod 2015-2017. This type of research is an event study. The population in thisstudy were all companies listed on the Indonesian stock exchange, the sampletechnique used was purposive sampling. Based on the specified criteria, the sampleobtained in this study amounted to 6 companies. The data analysis method used inthis study was a non-parametric test, the Wilcoxon signed rank test. The conclusionof this study shows that (1) there is no difference in company performance asmeasured by abnormal returns before and after the application of the employee stockoption plan. (2) there are differences in company values measured by PBV before andafter the application of the employee stock option plan.Keywords: employee stock option plan, company performance (abnormal return),company value (PBV).
PENGARUH PENERAPAN SISTEM E-FILING TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DENGAN PEMAHAMAN INTERNET SEBAGAI VARIABEL PEMODERASI DI KOTA MALANG Iva Yuliana Pratama; Nur Diana; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 03 (2020): e_Jurnal Ilmiah Riset Akuntansi Februari 2020
Publisher : Universitas Islam Malang

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This study aims to determine the effect of implementation the e-filing system to taxpayer compliance with internet understanding as a moderating variable in Malang. The data is primary data and the population is Tax Service Office in Malang. The sample are 100 respondents by purposive sampling method. The existence of this research is expected to be able to add and develop insights, information, as well as thinking and science that are particularly related to the research topic. The results of this study indicate that (1) Simultaneous research proves that the independent variables influence simultaneously or jointly on the dependent variable. (2) Partial research proves that the independent variable, namely the application of the e-filing system, has a positive and significant effect on taxpayer compliance. This means that the higher the application of the e-filing system that is applied at the North Malang Pratama Tax Service Office, the higher the level of tax compliance. (3) Research shows that internet understanding variables can moderate the effect of applying e-filing systems to taxpayer compliance. This means that the higher the internet understanding of taxpayers towards the internet that supports the implementation of e-filing systems in the North Malang Pratama Tax Service Office can improve the level of tax compliance. Keyword: Application of e-filing systems, tax compliance, internet understanding
PENGARUH ASIMETRI INFORMASI KEUANGAN, PENAWARAN SAHAM PERDANA, DISCRETIONARY ACCRUAL TERHADAP TINGKAT RETURN SAHAM PADA PERUSAHAAN GO PUBLIK (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2011-2015) Sri Sinta Wardani; Nur Diana; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 6, No 03 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017
Publisher : Universitas Islam Malang

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The study was conducted to examine the effect of information asymmetry, initial stock offering value and discretionary accrual to retun stock. Population in this research is a manufacturing company listed on Indonesia Stock Exchange 2013-2015, sample selection is done by purposive sampling method and yield 58 sample research. The results showed that simultaneously asymmetry of information, initial public offering and descretion accrual effect on stock return. Partially information asymmetry has a significant effect on stock return, while the value of initial stock offering and descretionary partially accrual has no significant effect on stock return.
ANALISIS PENGARUH FRAUD DIAMOND DAN GONE THEORY TERHADAP ACADEMIC FRAUD (Studi Kasus Terhadap Mahasiswa Program Studi Akuntansi Perguruan Tinggi Negeri dan Perguruan Tinggi Swasta Di Malang) Naimatul Hasanah; Nur Diana
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 02 (2018): e_Jurnal Ilmiah Riset Akuntansi Februari 2018
Publisher : Universitas Islam Malang

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ABSTRACTThe purpose of this research is to find out whether diamond fraud consistingof pressure, opportunity, rationalization, ability, and GONE theory consisting ofgreed, opportunity, requirement, and ability simultaneously affect academic fraud.The type of research used is quantitative research with a sample of students Strataone Accounting Study Program in Malang. This study has found that fraud diamond(pressure, opportunity, rationalization, ability) and GONE theory simultaneously andPartially have a significant positive effect on academic fraud. From the results of thisstudy can be considered for educators to pay more attention to the ethics of studentsfor example by holding courses related to ethics, because ethics is a very importantpart for students either while still in college or in the world of work and set strictrules to avoid the occurrence of academic fraud.Keywords: academic cheating, pressure, opportunity, rationalization, ability, greed,need, disclosure.ABSTRAKTujuan penelitian ini untuk mengetahui apakah fraud diamond yang terdiridari tekanan, kesempatan, rasionalisasi, kemampuan, dan GONE theory yang terdiridari keserakahan, kesempatan, kebutuhan, dan kemampuan secara simultanberpengaruh terhadap academic fraud. Jenis penelitian yang digunakan adalahpenelitian kuantitatif dengan sampel mahasiswa Strata satu. Program Studi Akuntansidi Malang. Penelitian ini memperoleh hasil bahwa fraud diamond (tekanan,kesempatan, rasionalisasi, kemampuan) dan GONE theory (keserakahan, kesempatan,kebutuhan dan pengungkapan) secara simultan dan secara parsial atau bersama-samaberpengaruh positif signifikan terhadap kecurangan akademik.Dari hasil penelitian ini dapat menjadi pertimbangan bagi pendidik untuk lebihmemerhatikan etika mahasiswa misalnya dengan mengadakan mata kuliah terkaitetika, karena etika merupakan bagian yang sangat penting bagi mahasiswa baik saatmasih di bangku kuliah ataupun dalam dunia kerja dan menetapkan aturan-aturanyang ketat untuk menghindari terjadinya fraud academic.Kata kunci: kecurangan akademik, tekanan, kesempatan, rasionalisasi, kemampuan,keserakahan, kebutuhan, pengungkapan
PENGARUH FAKTOR MAKRO EKONOMI TERHADAP INDEKS HARGA SAHAM GABUNGAN DENGAN PANDEMI COVID-19 SEBAGAI VARIABEL MODERATING PADA BURSA EFEK INDONESIA Khoirotul Kiptiyah; Nur Diana; Arista Fauzi Kartika Sari
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 05 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022
Publisher : Universitas Islam Malang

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This study aimed to analyze and test the effect of Inflation, Interest Rates, and Exchange Rates on the Composite Stock Price Index with the covid-19 pandemic as a moderating variable. This study uses a quantitative correlational approach. The location of this research was conducted on the Indonesia Stock Exchange. This research will be conducted in February 2021 until it is completed. The population in this study is the Indonesia Stock Exchange for the period 2018 to 2020. Sampling was carried out based on the purposive sampling method, with predetermined criteria, so 104 samples were obtained. The results of the study state that partially, Inflation, Interest Rates, Exchange Rates, and the Covid-19 Pandemic have a negative effect on the Composite Stock Price Index, and partially Inflation, Interest Rates and Exchange Rates have a negative effect on the Composite Stock Price Index with the covid-19 pandemic as a moderating variable.Keywords: Inflation, Interest Rates, Exchange Rates, Covid-19 Pandemic, and Composite Stock Price Index 
ANALISIS FUNDAMENTAL SAHAM TERHADAP KEBIJAKAN PEMBAYARAN DIVIDEN (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2015 - 2018) Lutfiati Choridah; Nur Diana; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 09 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
Publisher : Universitas Islam Malang

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ABSTRACT This study aims to determine the effect of Cash Ratio, Current Ratio, Total Asset Turnover, Return on Capital, Earnings Per Share and Debt to Equity Ratio on Dividend Payment Ratios on Manufacturing Companies listed on the Indonesia Stock Exchange (BEI) for the 2015-2018 period, using sampling techniques targeted at companies produced in 2015-2018 and using multiple linear regression analysis. The results showed that the cash ratio, current ratio, total asset turnover, return on equity, earnings per share and debt to equity ratio has no effect on the Dividend Payment Ratio. Partial Test (t test) is used to find out whether it has an effect or not. The test criteria state if the probability is <level of significance (α), while the test criteria state that the cash ratio does not affect the dividend payout ratio, the current ratio does not affect the dividend payout ratio, the total balance sheet has no effect on the payment ratio, studies that equity returns do not affect dividend payout ratios, write-off per share does not affect dividend payout ratios, debt to equity ratios do not affect dividend payout ratios. This research is expected to contribute to investors in making investment decisions. Keywords        : Cash Ratio, Current Ratio,Total Assets Turnover, Return On Equity, earning Per Share, Debt to Equity Ratio, Dividend Payout Ratio
PENGARUH PERUBAHAN RETURN ON ASSETS, PERUBAHAN OPERATING PROFIT MARGIN, DAN UKURAN PERUSAHAAN TERHADAP KEMUNGKINAN PRAKTIK PERATAAN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Eka Maylinda Nurafifah; Nur Diana; Muhammad Cholid Mawardi
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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ABSTRACTThe objective of this research was to prove the influence of return onassets (ROA) changes, operating profit margin (OPM) changes, and the size ofthe company towards the probability of income smoothing practice. Incomesmoothing practice is a the way used by managers to reduce the profits created tomatch the desired targets both through accounting and through transactions. Inaddition, profits that discuss in a stable position will give confidence to the ownerof the company involved with the aim of increasing the sensitivity of theshareholders and related income, but still within the lower limit.This research was carried out by using 150 manufacture companies listedin Indonesia Stock Exchange during 4 years period from 2014 until 2017. Thehypotheses were tested using binary logistic regression.The first hypothesis was done to prove the positive influence of ROAchanges towards the probability of income smoothing practice. The secondhypothesis was conducted to examine the positive influence of OPM changetowards the probability of income smoothing practice. The last hypothesis wascarried out to test the positive influence of the size of the company towardstheprobability of income smoothing practice. The result of this research indicatedthat 29 out of 150 companies which were used as samples committed incomesmoothing practices. The output of the binary logistic regression showed thatROA changes and OPM changes had positive effects towards the probability ofincome smoothing practice. However, the size of the company did not affect theprobability of income smoothing practice.Keywords : ROA changes, operating profit margin (OPM) changes, the size of thecompany, the probability of income smoothing practice
PENGARUH MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN TERHADAP TINGKAT KEPATUHAN PENGUSAHA KENA PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA SIDOARJO UTARA Mirdad Mirdad; Nur Diana; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 02 (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 effect of modernization of taxadministration system on taxpayers compliance level in Tax Service OfficePratama Sidoarjo North.The population of this study is Taxable Employersregistered in Tax Office Pratama Sidoarjo North. amounted to 223 people. Thismethod uses the method of Convenience sampling method with 46 respondents.This study uses primary data obtained through questionnaires. To test the relationof organizational structure, organizational procedure, organizational strategyand organizational culture to the level of taxable employer compliance, multiplelinear regression tests were used through SPSS software Ver 14. The result of theresearch shows that the variable of organizational structure has an effect on tothe level of compliance of taxable entrepreneur while the variable of procedure,organization, organizational strategy and organizational culture have no effect ontaxpayer compliance level.Keywords: Modernization of tax administration system, organizational structure,organization procedure, organizational strategy, and organizationalculture, taxable entrepreneur.
ANALISIS FRAUD PENTAGON THEORY DALAM MENDETEKSI FINANCIAL STATEMENT FRAUD Anisa Fahrina Amalia; Nur Diana; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 03 (2020): e_Jurnal Ilmiah Riset Akuntansi Februari 2020
Publisher : Universitas Islam Malang

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The study was conducted with aim to determine the effect of financial target, financial stability, external pressure, ineffective monitoring, nature of industry, change in auditor, audit opinion, change in director, and frequent number of CEO’s pictures against financial statement fraud in companies with largest Market Capitalization listed on the Indonesia Stock Exchange (IDX) for the period of 2016-2018. The type of study is quantitative research. The population used in the study is all companies listed on the Indonesia Stock Exchange and the sample is determined using the purposive sampling method. Based on predetermined criteria, 32 companies was obtained as the samples. The data analysis method used is multiple linear regression analysis. From the research, the results show that financial stability partially has significant effect on financial statement fraud, while financial target, external pressure, ineffective monitoring, nature of industry, change in auditor, audit opinion, change in director, and frequent number of CEO’s pictures do not affect the financial statement fraud. All variables simultaneously influence financial statement fraud with the independent variable being able to explain the dependent variable by 23.7%. Keywords: fraud pentagon theory, financial statement fraud.
Co-Authors AA Sudharmawan, AA Abd. Basit Abdul Kadir Jailani Abdul Lathif abdur rohman Aenul Huda Affifudin Affifudin Aisyah Nur Baity Sa’diyah Amelda Amelda Andi Affandi Anggita Lupita Sari Ani Luluk Mauludiyah Anis Nurul Hadi Anisa Fahrina Amalia Anisa Putri Annisa Syafitrah Sakeh Annisa Zeny Wankhar Aprilia Sari Aprilyandhika Putri Wulansari Aqidatul Firly Ardianita Thresnasari Arista Fauzi Kartika Sari Ayu Octavia Listiana David Wahyu Hemawan Desi Puji Astuti Dewi Hurwardani DIAH RAHMAWATI Dian Antika Sari Dinda Dewi Anggraeni Dwi Dosi Kurniawati Dwi Mila Oktaviani Dwiyani Sudaryanti Dyah Pitaloka Eka Maylinda Nurafifah Elisabet Susianti Ningrum Emy Puji Puspitasari Eni Indriani Ernia Taufiqoh Eva Naritawati Evita Tri Wahyuni Fahma As’har Faizatur Hafidhoh Farizka Ananda Safitri Ferina Firdayanti Filiana Filiana Fitri Wulandari Gildha Mita Amalia Gusti Hariri Hariri Harun Al Rasyid Harun Alrasyid Hasan Syukur Hiqmahtunnisah Hiqmahtunnisah Holil Holil Ika Nur Faiza Indri Yani Septiana Irnanda Khabilah Umayta Isnaini Arofatul Azizah Isro’i Isro’i Iva Yuliana Pratama Jamaludin Anwar Junaidi Junaidi Juriyandi Juriyandi Jusuf Al Fahmi Kamisa Delasari Karlina Dwika Nurcahyani Khoirotul Kiptiyah Khoridha Rizky Amalia Panda Kinanthi Widya Larasati Kresna Murti Leony Larasati Widodo Lika Yunistiyawati Lilis Sufiana Lutfia Ermayani Lutfiati Choridah M. Cholid Mawardi M. Syaiful Padli M. Yusuf Alfandi Hasan Made Swastika Maria Ulfa Maximillian Wilson Michelle Birne Miftakhul Huda Mirdad Mirdad Misbahul Mun’im Nadiya Nidaul Khairiyah Nahlatul Janah Naimatul Hasanah Nais Aprilia Nanda Dian Rahmadani Nisa Amelia Ramdani Novia Rosy Pratiwi Novyta Diah Ayu Putri Inandi Nur Aini Eka Putri Nur Hizbiyatul Jannah Nuril Badria Oktaviana Imami Mahmudah Putri Ani Putri Ningsih Putri Nurfadilah Rafika Tri Cahya Reyvina Yuandani Putri Rifana Wahyu R.S. Rini Cahyanti Riri Trinanda Riski Lasiba Riyani Safitri Rumain Rizka Dwi Ayunin Tisna Rizky Nikmatul Wakhidah Rizqi Waluya Ningsih Sabariah Sabariah Salma Kholis Arjunawati Siti Rabiatul Fauziah Sofiana Sofiana Sri Sinta Wardani Teguh Teguh Ufairoh Rohmawati Uhela Mawadati Ulfah Hariani Umi Hoeroh Ummy Sholihah Utami Setya Ningsih Veni Zakia Venisa Ayu Syafira Wanda Alisah Sastiana Wardatul Jannah Widodo Prasetyo Utomo Wildana Wargadinata Yulia Rahma Denita Yulia Zahro Yunita Adelia Putri Yusuf Chusaeri Yuyun Hanifatusa’idah Zainal Abidin Zanuar Priyatno Zelvi Ainun Naja