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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 PENERAPAN GREEN ACCOUNTING TERHADAP PROFITABILITAS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2015-2018 Rizka Dwi Ayunin Tisna; Nur Diana; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 01 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

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ABSTRACTThis research was conducted to determine the effect of green accounting on the profitability of manufacturing companies listed on the Indonesia Stock Exchange in 2015-2018. In this study the authors took a sample of 54 manufacturing companies listed on the Indonesia Stock Exchange in 2015-2018. The analytical method used is multiple linear regression. Based on results of tests that have been done, it can be concluded that simultaneously environmental performance variables and environmental costs have a significant effect on the profitability of manufacturing companies. Partial test result indicate that environmental performance variables do not affect the profitability of manufacturing companies. While the environmental cost variable partially has a negative and significant effect on the profitability of manufacturing companies.  Keywords : Green accounting, environmental performance, environmental costs and profitability
PENGARUH TEMPORARY AND PERMANENT DIFFERENCE TERHADAP PERTUMBUHAN LABA DENGAN SMALL AND LARGE BOOK TAX DIFFERENCE SEBAGAI VARIABEL MODERATING Uswatun Khasanah; Nur Diana; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 04 (2020): e_Jurnal Ilmiah Riset Akuntansi Februari 2020
Publisher : Universitas Islam Malang

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The purpose of this research is to determine the effect of temporary and permanent difference on earnings growth with small and large book tax difference as a moderating variable. The independent variable in this research is temporary and permanent difference, while the dependent variable is profit growth and small and large book tax difference as the moderating variable. This type of research is correlational research with a quantitative approach because the data used are in the form of numbers and numbers. The data source in this research is secondary data in the form of annual report with the data collection method in the form of documentation. The population in this study is the banks that have been listed on the Indonesia Stock Exchange for the period 2015-2018. This study used 31 samples of banks that have selected through purposive sampling for three year. Hypotheses were tested using descriptive statistical analysis, normality tests, classic assumption tests, multiple linear regression with moderating variables, and hypothesis testing using SPSS version 14. The results showed that the temporary difference variable positively and significantly affected earnings growth (0.015 < 0.05). While the permanent difference variable does not affect profit growth (0.599> 0.05). The small and large book tax difference variable also has no significant effect on the relationship between temporary and permanent difference on profit growth.Keywords: Temporary Difference, Permanent Difference, Profit Growth and small and large book tax difference.
FAKTOR-FAKTOR PENGUNGKAPAN CSR DISCLOSURE (Pada Perusahaan Manufaktur yang Listing di Bursa Efek Indonesia Periode 2015-2017) Zainal Abidin; Nur Diana; 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 research aims to determine the effect of debt, profitability, and environmental responsibility on Corporate Social Responsibility (CSR) Disclosure. The type of research used is quantitative. This research uses a purposive sampling technique. The population used in This research is 139 companies and based on criteria that have been determined for three years, resulting in 72 company samples for the period 2015-2017. analysis in This research is using multiple linear regression models with SPSS analysis tools. The results of This research indicate that the debt variable has a negative effect on Corporate Social Responsibility (CSR) Disclosure. Profitability and environmental responsibility variables have a positive and significant effect on Corporate Social Responsibility (CSR) Disclosure. Research can provide additional knowledge in the future, and can be used as a reference in making investment decisions.Keywords: Debt, Profitability, Environmental Responsibility, Corporate Social Responsibility
PENGARUH UKURAN PERUSAHAAN, UKURAN KAP, KLASIFIKASI INDUSTRI, DAN TINGKAT PROFITABILITAS PERUSAHAAN TERHADAP AUDIT DELAY (STUDI EMPIRIS PADA PERUSAHAAN YANG TERMASUK 50 MOST ACTIVE STOCKS BY TRADING VALUE TAHUN 2014-2016) Misbahul Mun’im; Nur Diana; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 01 (2019): e_Jurnal Ilmiah Riset Akuntansi Juni 2019
Publisher : Universitas Islam Malang

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AbstractEvery goes public company, is obliged to report financial statements periodically and on time no later than delivered on March 31 of the following year or at the end of the third month (90 days) after the annual financial reporting date. The audited annual report will be used as the basis for decision making for investors.The financial statements published by the issuer to the public must be audited financial statements by an independent Auditor, so that the time required by the Auditor to audit financial statements also influences the timely publication of the company's financial statements. In this study aims to determine the effect of Company Size, Size of Public Accounting Firms, Industrial Classification, and the Level of Company Profitability on the audit process (audit delay) Audit Delay on Companies Including 50 Most Active Stocks by Trading Value Year 2014-2016The analytical method used in this study is using multiple regression analysis through SPSS testing by considering the classic assumption test, namely normality, multicollinearity, heteroscedasticity and autocorrelation.The results of the study show that the size of the company, the size of the public accounting firm and the level of profitability do not affect audit delay, while the classification of industry has a significant influence on audit delay. Keywords :  Audit Delay, Company Size, Size of Public Accountant Office,Industrial Classification, and Level of Company Profitability
PENGARUH NORMA SUBJEKTIF, MOTIVASI INVESTASI, PENGETAHUAN INVESTASI, PERSEPSI RETURN DAN LITERASI KEUANGAN TERHADAP MINAT MAHASISWA BERINVESTASI SAHAM DI PASAR MODAL (Studi Empiris Pada Mahasiswa Akuntansi FEB UNISMA dan UNIBRAW di Malang) Ernia Taufiqoh; Nur Diana; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 05 (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 subjective norms, investment motivation, investment knowledge, perceptions of return and financial literacy on the interest of students investing in capital markets in accounting students undergraduate programs in Malang. Viewed from previous studies that were inconsistent with the results, so this motivated the writer to re-examine the research. The population is active students of the 2016 class of Accounting majoring in the Faculty of Economics and Business, Islamic University of Malang and Brawijaya University, and the sample used is 83 respondents. This data collection is done through a questionnaire. The data analysis in this research uses SPSS version 16. This sampling technique uses purposive sampling method and data testing techniques used in this study include descriptive tests, validity, reliability, normality tests, classic assumption tests and multiple linear regression analysis .       The results of the analysis show that: subjective norms, investment motivation, perceptions of returns have a significant effect on students' interest in investing in the stock market, while investment knowledge and financial literacy have no significant effect on the interest in stock investment in the capital market. Keywords: Investment Interest, Subjective Norms, Investment Motivation, Investment Knowledge, Perception Return, Financial Literacy.
PENGARUH PENGETAHUAN AKUNTANSI DAN KEPRIBADIAN WIRAUSAHA TERHADAP KINERJA MANAJERIAL (Studi pada UMKM Batik Tulis Kabupaten Probolinggo) Ferina Firdayanti; Nur Diana; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 07 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

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ABSTRACTThe purpose of this study was to determine the effect of accounting knowledge and entrepreneurial personality on managerial performance. The population in this study was the Batik UMKM in Probolinggo District. “The sample selected using purposive sampling and obtained as many as 108 respondents. based on established criteria. This research uses multiple linear regression models. The results of this study indicate that” accounting knowledge and entrepreneurial personality affect managerial performance. Accounting knowledge has a positive effect on managerial performance. Entrepreneurial personality has a positive effect on managerial performance.Keywords : Accounting knowledge, entrepreneurial personality, and managerial performance
EFEKTIVITAS FRAUD DIAMOND DAN FRAUD PENTAGON DALAM MENDETEKSI KECURANGAN PADA LAPORAN KEUANGAN PERUSAHAAN IDX30 YANG TERDAFTAR DI BEI 2018-2020 Wanda Alisah Sastiana; Nur Diana; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 01 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022
Publisher : Universitas Islam Malang

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This study aims to see the effectiveness of the theory of fraud diamond and fraud pentagon in detecting fraudulent financial statements in IDX30 companies listed on the Indonesia Stock Exchange in 2018-2020. The population in this study was 30 IDX companies listed on the Indonesia Stock Exchange (IDX) for the period 2018 – 2020. This research is included in the type of quantitative research because it uses secondary data. The sample of this study was taken from the population using the purposive sampling technique and obtained a sample of 18 companies with the criteria used. The results of this study are the elements of Fraud diamond and Fraud pentagon, namely Pressure (External Pressure), Opportunity (Ineffective Monitoring), Rationalization (Auditor Change), Capabilities (Director Change), and Arrogance (Frequent Number from Ceo). Simultaneously affects in detecting fraudulent financial statements, but partially elements of fraud diamond and fraud pentagon have no significant effect in detecting fraudulent financial statements in companies listed on the Indonesia Stock Exchange 2018-2020Keywords: financial statement fraud, Fraud diamond, Fraud Pentagon, Pressure, Opportunity, Rationalization, capabilities, Arrogance
PENGARUH GOOD CORFORATE GOVERNANCE DAN PROFITTABILITAS TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN (Studi Empiris Pada Perusahaan Yang Tercatat di Bursa Efek Indonesia) Juriyandi Juriyandi; Nur Diana
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 05 (2020): e_Jurnal Ilmiah Riset Akuntansi Februari 2020
Publisher : Universitas Islam Malang

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Abstract

Good corporate governance is a sequence of policy processes, institutions that influence corporate leasing, processing and control. Good corporate governance includes the relationship between stakeholders in the company in growing customer trust and preventing mistakes in decision making to maximize shareholder wealth through increasing company value. In line with this development, Law No. 40 of 2007 (Article 66 paragraph 2) concerning Limited Liability Companies requires companies whose business in natural resources to carry out social and environmental responsibilities and report them to annual reports as corporate accountability so that stakeholders can value them. CSR is the commitment of PT in developing sustainable economy in order to improve the quality of life and the environment. Keywords: Good Corporate Governance, profitability, Disclosure of Corporate Social Responsibilities
PENGARUH LINGKUNGAN KERJA, PENGAKUAN PROFESIONAL, PELATIHAN PROFESIONAL dan NILAI – NILAI SOSIAL TERHADAP PILIHAN KARIR MAHASISWA SEBAGAI AKUNTAN PUBLIK (Studi Kasus pada Mahasiswa Jurusan Akuntansi di Universitas Islam Malang) Ayu Octavia Listiana; Nur Diana; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 11 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

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ABSTRACTThis study aims to determine the effect of work environment, professional recognition, professional training and social values on student career choices as public accountants (a case study of accounting students at Malang Islamic University). The population in this study were undergraduate students of Accounting Department, Faculty of Economics and Business, Islamic University, class of 2016. The samples in this study were to use purposive sampling technique, namely sampling based on certain criteria. The selected sample is 67 respondents. Data collection was carried out by using a questionnaire method. The data analysis method used is multiple regression analysis. The test data used are simultaneous hypothesis testing (f), determination coefficient (R2), and partial hypothesis testing (t). The results showed that the independent variables simultaneously had a significant effect on the dependent variable. Based on the results of the determination coefficient test, it was found that the Adjusted R value was 62.4%, while 37.6% was the contribution of other variables which were not explained in this study. Based on the partial test results of work environment variables, professional recognition, professional training and social have a positive effect on student career choices as public accountants. Keywords: the effect of work environment, professional recognition, professional training and social values and student career choices as public accountants
PENGARUH PROFITABILITAS, LIKUIDITAS, SOLVABILITAS DAN GOOD CORPORATE GOVERNANCE TERHADAP PERINGKAT OBLIGASI Reyvina Yuandani Putri; Nur Diana; Junaidi Junaidi
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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ABSTRACTThis study aims to find out how the influence of Profitability, Liquidity and Good Corporate Governance on Bond Rankings in banking companies listed on the Stock Exchange for the period 2016-2018. The population in the study were banking companies listed on the IDX, which numbered 14 banking companies which were taken using purposive sampling technique, namely the selection of samples according to certain criteria. The data collection method used is the documentation method, namely by studying and using annual reports obtained from the IDX. The data analysis technique used in this study is multiple linear regression, classic assumption test. The results of the study prove that partially profitability variables have a positive effect on bond ratings, while the variables of liquidity, solvability, managerial ownership, institutional ownership, board of commissioners and audit committees do not significantly influence bond ratings. Simultaneously profitability, liquidity, solvency, managerial ownership, institutional ownership, board of commissioners, audit committees jointly have a significant effect on bond ratings.Keywords: Profitability, Liquidity, Solvability, Managerial Ownership, Institutional Ownership, Board of Commissioners, Audit Committee
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