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All Journal JPF : JURNAL PENDIDIKAN FISIKA Al-Fathin: Jurnal Bahasa dan Sastra Arab Cokroaminoto Journal of Primary Education 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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Humanities Biochemistry, Genetics & Molecular Biology Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Mathematics Medicine & Pharmacology Neuroscience Physics Public Health Social Sciences

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ANALISIS PENGARUH KEPEMILIKAN INSTITUSI ASING TERHADAP VOLATILITAS RETURN SAHAM DI BURSA EFEK INDONESIA TAHUN 2014-2017 Nisa Amelia Ramdani; Nur Diana; Muhammad Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 03 (2019): e_Jurnal Ilmiah Riset Akuntansi Februari 2019
Publisher : Universitas Islam Malang

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AbstractThis research was conducted with the aim to: 1) knowing a foreign institutional ownership in conjunction with variable control (domestic government ownership, size, turnover, and leverage) effect on stock return volatility. 2) partial ownership know foreign institutions, domestic government ownership, size, turnover, and leverage effect on stock return volatility. The data used in this research is secondary data. The population used in this study are all the manufacturing companies listed on the Indonesia stock exchange (BEI) in 2014-2017. The selection of the sample using a purposive sampling. Based on the criteria, obtained 39 companies sampled in this study are then analyzed using regression data panel. Based on the results of the analysis can be put forward some conclusions as follows: 1) F test results show that foreign institutional ownership in conjunction with variable control (domestic government ownership, size, turnover, and leverage) have significant effects against the volatility of stock return. 2 t test) results show that only a positive turnover effect significantly to the volatility of stock return.  Keywords: foreign institutional Ownership, stock return volatility.
ANALISIS FAKTOR-FAKTOR PENYEBAB TERJADINYA KREDIT BERMASALAH (Studi pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2015-2017) Ika Nur Faiza; Nur Diana; Muhammad Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 01 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

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ABSTRACTThe purpose of this research is to analyze the influence of Loan to DepositRatio (LDR), Bank Size, and Operating Expenses to Operating Revenues (BOPO) to the Non Performing Loan (NPL) at banking company in IndonesiaStock Exchange (IDX). The independent variables are Loan to Deposit Ratio (LDR), Bank Size and Operating Expenses to Operating Revenues (BOPO)while the dependent variable is the Non Performing Loan (NPL). The samplein this study is an annual report of banking companies in BEI in 2015-2017.The sample is taken by purposive sampling method. The analysis used in thisresearch is multiple linear regression analysis. The result of the researchshows that independent variable that is l Loan to Deposit Ratio (LDR) do nothave significant influence to Non Performing Loan (NPL), while for Bank Sizeand Operating Expenses to Operating Revenues (BOPO) have significantinfluence to. Non Performing Loan (NPL).Keywords: LDR, SIZE, BOPO,
PENGARUH MULTINASIONALITAS, GOOD COORPORATE GOVERNANCE, TAX HAVEN, DAN THIN CAPITALIZATION TERHADAP PRAKTIK PENGHINDARAN PAJAK PADA PERUSAHAAN MULTINASIONAL YANG TERDAFTAR DI BEI PERIODE TAHUN 2016-2018 Leony Larasati Widodo; Nur Diana; M. Cholid Mawardi
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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This study was conducted to determine the effect of multinationality, good corporate governance, tax haven, and thin capitalization on tax avoidance practices in multinational companies listed on the IDX. The sample in this study were 46 Multinational companies that were listed on the Indonesia Stock Exchange 2016-2016. The analytical method used is multiple linear regression. Based on the test results, it can be concluded that simultaneously (multinationality) Multinationality, Good Corporate Governance, Tax Haven, and Thin Capitalization variables have a significant effect on Tax Avoidance. Partial Test Results show that the variable Multinationality, Good Corporate Governance, Tax Haven, and Thin Capitalization have a significant effect on Tax Avoidance.Keywords:Multinationality, Good Corporate Governance, Tax Haven, and Thin Capitalization, Tax Avoidance.
PENGARUH BUDAYA ORGANISASI TERHADAP EFEKTIVITAS PENERAPAN AKUNTANSI SEKTOR PUBLIK SERTA DAMPAKNYA TERHADAP GOOD GOVERNANCE (Studi Pada Satuan Kerja Perangkat Daerah di Kota Malang) Zanuar Priyatno; Nur Diana; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 6, No 09 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017
Publisher : Universitas Islam Malang

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This study aims to determine the Effect of Organizational Culture on the Effectivenessof Public Sector Accounting Implementation on Regional Work Unit (SKPD) In Malang. Thisresearch was conducted on the Regional Performance Work Unit (SKPD) Malang City SpecialKelurahan by using the census method. Data collection was done by spreading questionnairesquestionnaire and browsing in Malang City Government Website. Data analysis and hypothesistesting is done by using Path Analysis (Path Analysis).The results showed that: (1) Organizational Culture has significant effect on theEffectiveness of Public Sector Accounting Implementation. This shows that organizationalculture contributes enough in improving the effectiveness of public sector accountingapplication, (2) Effectiveness of Public Sector Accounting Implementation has significant effecton Good Governance. The value of C.R in Regression Weight is 2,266, so that the effectivenessof good and proper accounting application can lead to better governance system.Keywords: Effectiveness, Public Sector Accounting, Good Governance, Organizational Culture.
ANALISIS PERBANDINGAN LAPORAN TAHUNAN PT. BANK NEGARA INDONESIA (PERSERO) SEBELUM DAN SESUDAH MENJADI PEMENANG ANNUAL REPORT AWARD (ARA) 2017 Rizky Nikmatul Wakhidah; Nur Diana
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 07 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
Publisher : Universitas Islam Malang

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ABSTRACT             This research was conducted to determine the differences in the annual Indonesian state bank financial report (BNI) before and after the annual report award (ARA). This research was conducted at a company that won an award in the annual report award (ARA) 2017. The research data uses secondary data, the focus of this study is to describe the financial statements contained in Bank BNI's annual report using four categories: liquidity ratios, activity ratios , debt ratio, and profitability analysis. The data used in this study is a quantitative descriptive test. The test results show that the increase in fixed assets and current liabilities of Bank BNI at each ratio differs inconsistently from increasing.Keywords: Annual Report Award, Financial Ratios, Descriptive Statistics.
ANALISIS LIKUIDITAS, PROFITABILITAS, DAN LEVERAGE SERTA PENGARUHNYA TERHADAP HARGA SAHAM PADA PERUSAHAAN YANG BERADA PADA INDEX LQ45 DI BURSA EFEK INDONESIA (BEI) PERIODE 2013-2015 Nadiya Nidaul Khairiyah; Nur Diana; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 6, No 04 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017
Publisher : Universitas Islam Malang

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This research is conducted with the aim of: 1) to know and analyze the influence of liquidity, profitability and leverage simultaneously to stock prices at companies that are in the index lq45 period 2013-2015 listed on the indonesia stock exchange. 2) to know and analyze the effect of liquidity, profitability and leverage partially to share price at company which is in index lq45 period 2013-2015 which listed in Indonesia Stock Exchange. The population used in this study are all companies listed on the Indonesia Stock Exchange  in 2013-2015. Sample selection using purposive sampling. Based on the criteria, obtained 30 companies are samples in this study. The method used in this study using multiple linear regression method. Based on the results of the analysis can be put forward several conclusions as follows: 1) f test results show that the simultaneous current ratio, return on asset, and debt to equity ratio significant effect on stock prices. This is shown by the significance value of f <0.05 which is 0.000. 2) the result of t test shows the variable of current ratio has significant negative effect to stock price. This is indicated by the significance value <0.05 that is equal to 0.001. 3) variable return on asset has a significant positive effect on stock prices. This is indicated by the significance value <0.05 is 0.000. 4) debt to equity variable has no significant effect on stock price. This is indicated by the significance value> 0,05 that is equal to 0,667.
ANALISIS PENGARUH KEPEMILIKAN MANAJEMEN, KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN KELUARGA DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN. (Studi Empiris Pada Perusahaan Yang Terdaftar Pada LQ 45 Periode Tahun 2014 – 2017) Aisyah Nur Baity Sa’diyah; Nur Diana; M. Cholid Mawardi
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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ABSTRACTThe purpose of this research : To test the effect of Management Ownership on Company Values, To examine the effect of Institutional Ownership on Corporate Values, To test the effect of Family Ownership on Company Values, To test the effect of Corporate Social Responsibility on Corporate Values. Research that examines the ownership structure of corporate value has been carried out. But research with family ownership structures is still limited. Therefore research is still needed with family ownership variables. The population of this study were all companies registered in LQ 45 for the period 2014 - 2017. Samples were selected using purposive sampling and there were 39 companies based on criteria. This study uses multiple linear regression models. The results of this study indicate that the concentration of institutional ownership and corporate social responsibility affect the value of the company. The concentration of management ownership and family ownership does not affect the value of the company.Keywords : management ownership, institutional ownership, family ownership, corporate social responsibility and company value
PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE TERHADAP BIAYA EKUITAS DAN BIAYA UTANG Dian Antika Sari; Nur Diana; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 04 (2018): e_Jurnal Ilmiah Riset Akuntansi Februari 2018
Publisher : Universitas Islam Malang

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BSTRACTThis study aims to examine the effect of corporate governance on cost ofequity and cost of debt. Elements of corporate governance used are corporategovernance index, effectiveness of board commissioners, and effectiveness of auditcommittee. The samples of this study are 40 public companies listed on CorporateGovernance Perception Index (CGPI) for period 2012-2015.The result of this study show that the quality of corporate governance asmeasured by corporate governance index have a signicant negative impact on cost ofequity and cost of debt. The effectiveness of board commissioners has a significantnegative effect on cost of equity and cost of debt. The effectiveness of audit committeehas a significant negative effect on cost of equity and cost of debt.Keywords: corporate governance index, the effectiveness of board commissioners,the effectiveness of committee audit, cost of equity, cost of debt
PENGARUH KEAHLIAN AKUNTANSI DAN KEAHLIAN KEUANGAN PADA KOMITE AUDIT DAN DEWAN KOMISARIS TERHADAP MANAJEMEN LABA Ulfah Hariani; Nur Diana; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 04 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

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ABSTRACTThis study aims to determine the effect of accounting expertise and financial expertise of audit committee and the board of commissioners on earnings management. The sampling method uses purposive sampling technique, the samples obtained were 34 manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2016-2018. The data analysis method used is moderated regression analysis. The results of this study simultaneously prove the independent variables audit committee accounting skills, board of commissioners accounting skills, audit committee financial skills, and board of commissioners financial skills influences earnings management, but partially the influence of accounting expertise and financial expertise of audit committee and the board of commissioners does not affect earnings management. This is due to the fact that the formation of the audit committee and the board of commissioners is only based on applicable regulations.Keywords: Audit Committee Accounting Skills, Board of Commissioners Accounting Skills, Audit Committee Financial Skills, Board of Commissioners Financial Skills, Earnings Management. 
PENDETEKSIAN KECURANGAN LAPORAN KEUANGAN (FINANCIAL STATEMENT FRAUD) MENGGUNAKAN BENEISH RATIO INDEX PADA PERUSAHAAN MANUFAKTUR YANG LISTING DI BURSA EFEK INDONESIA (BEI) TAHUN 2016-2018 Anis Nurul Hadi; 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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This research aims to review the percentage of manufacturing companies who listing on BEI  2016-2018 period are classified as manipulators, non-manipulators, and excluding manipulators and non-manipulators  uses seven index count known as Beneish Ratio Index.  The indexes are Days Sales in Receivable Index (DSRI), Gross Margin Index (GMI), Assets Quality Index (AQI), Sales Growth Index (SGI), Leverage Index (LVGI), Depreciation Index (DEPI), and Total Accrual To Total Assets Index (TATA). The research population is the whole company listing on the Indonesia stock exchange (BEI) 2016-2018 periods. Data collection method using documentation. The sample use non probability purposive judgement sampling, which samples are 25 companies in the above criteria. Detection by beneish ratio index, the results of research on manufacturing companies which listed 2016-2017 periods could be classified as manipulators are 12 % with the number of 3 companies, 2017-2018 periods is manipulators of 4 % with number of 1 company. 2016-2017 periods which as non-manipulators are 76 % with the number of 19 companies, 2017-2018 periods classified as non-manipulators are 88 % with the number of 22 companies. 2016-2017 periods classified as gray company are 12 % with the number of 3 companies, 2017-2018 periods as gray company are 8 % with the number of 2 companies. The ratio of the most determining the manipulation in this research is SGI , LVGI , and TATA.Keywords: Financial Statement Fraud, Manipulators, Non Manipulator, Gray Company, Beneish Ratio Index.
Co-Authors AA Sudharmawan, AA Abd. Basit Abdul Kadir Jailani Abdul Lathif abdur rohman Aenul Huda Affifudin Affifudin Aisyah Nur Baity Sa’diyah Aliya Putri Tonang 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 Mardyanto Barumbun Maria Ulfa Maulidah Rahman 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 Riskawati Riskawati, Riskawati 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