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Pengaruh Corporate Social Responsibility Terhadap Nilai Perusahaan, Kinerja Keuangan, dan Manajemen Laba (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2019-2021) Risma Mufarohah; Dwiyani Sudaryanti; Abdul Wahid Mahsuni
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 research was conducted to provide information to potential investors that is useful as a consideration of aspects that need to be taken into account in investing. This study also aims to find out how Corporate Social Responsibility influences company value, financial performance, and earnings management. In this study, Corporate Social Responsibility is measured using the Corporate Social Responsibility Index (CSRIj), company value is measured using PBV (Price to Book Value), financial performance is measured using ROE (Return On Assets), and earnings management is measured using the working capital accrual formula. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period where the data in this research comes from secondary data obtained through a purposive sampling technique. Based on the calculation data, 210 companies were selected as samples. This research data has fulfilled the classical assumption test requirements. The results of the analysis using simple linear regression analysis show that Corporate Social Responsibility has a negative and significant effect on firm value and financial performance and Corporate Social Responsibility has a positive effect on earnings management.Keywords : Corporate social responsibility, company value, financial performance,                   earnings management. 
Pengaruh Pertumbuhan Perusahaan, Profitabilitas dan Struktur Modal Terhadap Nilai Perusahaan (Studi Pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2021) Galuh Nilam Kusuma Wardani; Dwiyani Sudaryanti; 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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This study aims to determine and analyze the effect of company growth, profitability and capital structure, the effect of company growth on firm value, the effect of profitability on firm value, the effect of capital structure on firm value in food and beverage sub-sector companies listed on the Indonesia Stock Exchange for the 2019 period -2021. This research was conducted on food and beverage sub-sector companies listed on the Indonesia Stock Exchange for the 2019-2021 period using the purposive sampling method and the samples used in the food and beverage sub-sector manufacturing companies listed on the IDX for the 2019-2021 period were 11 companies. Multiple linear regression is a data analysis technique used in this study. Based on the results of data analysis, several conclusions can be drawn as follows: Company growth, profitability, Capital Structure simultaneously influence company value in Food and Beverage Manufacturing Companies listed on the Indonesia Stock Exchange for the 2019-2021 period. Company growth has no partial effect on company value in Food and Beverage Manufacturing Companies listed on the Indonesia Stock Exchange for the 2019-2021 period. Profitability has a partial effect on company value in Food and Beverage Manufacturing Companies listed on the Indonesia Stock Exchange for the 2019-2021 period. Capital Structure has no partial effect on company value in Food and Beverage Manufacturing Companies listed on the Indonesia Stock Exchange for the 2019-2019 period 2021Keywords: Indonesia Stock Exchange, Firm Value, profitability and capital structure
Analisis Faktor-Faktor yang Mempengaruhi Pengungkapan Tanggung Jawab Sosial Perusahaan (Studi Kasus pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2019-2021) Devi Fajar Indriyani; Dwiyani Sudaryanti; Hariri Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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This study aims to analyze the factors that influence the Disclosure of Corporate Social Responsibility. This research is a quantitative research with secondary data sources using annual reports and sustainability reports obtained through the official website of the Indonesia Stock Exchange (BEI) and the official website of each company.The population in this study are manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2021 period, sampling using a purposive sampling technique obtained a sample of 66 companies, with the 2019-2021 period so as to obtain a total sample of 198. The data obtained will be calculated, tested and reprocessed on the hypothesis proposed using Software Statistical Product and Service Solutions (SPSS) 25 for windows.The results of the study show that Profitability, Company Size, and Leverage have a significant simultaneous effect on the Disclosure of Social Responsibility of manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2021 period. Profitability has no effect on the Disclosure of Social Responsibility of manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2021 period. Company Size has a positive and significant effect on the Disclosure of Social Responsibility of manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2021 period. Leverage has no effect on the Disclosure of Social Responsibility of manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2021 period.Keywords : Profitability, company size, leverage, disclosure of corporate social responsibility
Pengaruh Independensi, Akuntabilitas dan Etika Auditor Terhadap Kualitas Auditor Novita Wahyu Fauziah; Dwiyani Sudaryanti; 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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This study aims to determine the influence of independence, accountability and auditor ethics on auditor quality. The independent variables in this study are the independence, accountability and auditor ethics of the auditor quality, while the dependent variable is the quality of the auditor. This type of research is quantitative research, because the data that used in the form is numerical data. The source of this research data is primary data with the data collection method in the form of questionnaires. The population in this study is auditors who work in Public Accounting Firms in Malang city. The data retrieval technique uses the slovin formula. Based on this method, the number of auditors used was 100 respondents. Hypotheses tested using descriptive statistical analysis, instrument tests, normality tests, classical assumption tests, multiple linear regression tests and hypothesis tests using SPSS Version 22 tools. The results showed that the variable that independence had a negative and significant effect on auditor quality (0.025 < 0.05), while the accountability variable had a positive and significant effect on auditor quality (0.000 < 0.05) and auditor ethics variables had a negative and significant effect on auditor quality (0.49 < 0.05).Keywords: Independence, accountability, auditor ethics, auditor quality
Analisa Implementasi Corporate Social Responsibility Untuk Mendukung Pembangunan Berkelanjutan (Studi pada PT Pertamina Persero) Andi Oktavian Rachmadi; Dwiyani Sudaryanti; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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The existence of a company often has a negative impact on the surrounding area including social and environmental conditions as a result of activities and production processes due to exploration, exploitation, and mobility of vehicles to distribute products from a company. Based on these facts, companies are required to carry out Social and Environmental Responsibility or Corporate Social Responsibility which is mandate by the law number 40 of 2007 concerning Limited Liability Companies. The importance of Corporate Social Responsibility for companies is inseparable from the growing concern that water, land, and air reserves will deteriorate and cannot be used for our future generations. In implementing Corporate Social Responsibility, company must implement sustainable development so that the sustainability of life in the future can also guaranteed. The purpose of this research is to determine the implementation of Corporate Social Responsibility (CSR) of PT Pertamina (Persero) company and to find out the relationship between the implementation of the implementation of Corporate Social Responsibility (CSR) and the implementation of Sustainable Development in PT Pertamina (Persero) company.Keywords: PT Pertamina (Persero), corporate social responsibility, sustainable development
The Effect of Dividend Policy, Profitability, Cash Holding and Good Corporate Governance on Company Value (Case Studies on IDX BUMN20 Companies Listed on the Indonesia Stock Exchange in 2018-2021) Deonisio Jeremias Catedralino Soares de Araújo; Dwiyani Sudaryanti; Dewi Diah Fakhriyyah
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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Nilai perusahaan merupakan salah satu bagian penting dalam perusahaan untuk menarik para investor dalam berinvestasi, karena investor cenderung menanamkan modalnya pada perusahaan yang memiliki nilai perusahaan baik supaya return yang didapat juga baik. Penelitian ini bertujuan untuk mengetahui secara simultan maupun parsial pengaruh kebijakan dividen, profitabilitas, cash holding dan good corporate governance terhadap nilai perusahaan. Metode penelitian yang digunakan dalam penelitian ini merupakan kuantitatif korelasional dengan menggunakan laporan tahunan perusahaan IDX BUMN20 yang terdaftar di Bursa Efek Indonesia tahun 2018-2021. Metode pengambilan sampel pada penelitian ini menggunakan purposive sampling dengan beberapa kriteria yang sudah ditentukan sehingga diperoleh sebanyak 9 perusahaan dari total 30. Data diuji menggunakan aplikasi SPSS tipe 14. Hasil dari penelitian ini menjelaskan bahwa secara simultan kebijakan dividen, profitabilitas, cash holding dan good corporate governance berpengaruh positif signifikan terhadap nilai perusahaan. Profitabilitas berpengaruh positif signifikan terhadap nilai perusahaan, akan tetapi kebijakan dividen, cash holding dan good corporate governance tidak berpengaruh terhadap nilai perusahaan secara parsial. Manfaat dari penelitian ini secara praktis bagi perusahaan, penelitian ini diharapkan dapat memberikan kontribusi dalam mengoptimalkan nilai perusahaan. Bagi investor, menyumbangkan ide atau literasi untuk melakukan studi dan pengetahuan tentang valuasi perusahaan yang akan didanai. Bagi pemerintah, menjadi tolak ukur bagi Kementerian BUMN untuk mengetahui hasil privatisasi.Kata kunci : Kebijakan Dividen, Profitabilitas, Cash Holding, Good Corporate Governance, Nilai Perusahaan
Perencanaan Pembukuan Sederhana Bagi UMKM Sebagai Pemenuhan Persyaratan UMKM yang Bankable Risna Cahya Wijayanti; Dwiyani Sudaryanti; Siti Aminah Anwar
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 01 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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This study aims to find out how to improve the knowledge and skills of MSME actors in making simple bookkeeping and to find out how to prepare bankable simple bookkeeping for MSMEs. This research is planned to start from December 2021 to May 2022, taking place in the village of Sambik Bangkol and the village of Rempek, North Lombok Regency. Methods that support this research process are interviews, observation, and documentation. The results of this study found no obstacles in the research process and the increasing ability of MSME actors in making simple bankable bookkeeping.Keywords: Simple bookkeeping, MSME, bankable
Analisis Faktor-Faktor yang Mempengaruhi Minat Mahasiswa Akuntansi Universitas Islam Malang Dalam Pengambilan Certified Public Accountant (CPA) Via Karina Putri; Dwiyani Sudaryanti; Irma Hidayati
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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This research was conducted to determine the factors that influence the interest of accounting students at the Islamic University of Malang in taking a Certified Public Accountant (CPA). This study uses the variables of quality motivation, economic motivation, costs, and career opportunities on the interest of accounting students at the Islamic University of Malang in taking a Certified Public Accountant (CPA). The research data was collected through a questionnaire to 167 respondents, based on the results of the slovin formula. The research method used is the method of multiple linear regression analysis with the help of the SPSS 25 program. This research was conducted because the increase in undergraduate accounting graduate students contrasted with the increase in the number of Public Accounting Firms (KAP), in practice the higher the level of economic actors in Indonesia, the awareness of the importance of public accounting services. According to the website (iaiglobal.or.id, 2022) the number of Public Accounting Firms (KAP) from 2018 to 2021 recorded an annual increase of only 1.28%. With an average number of 35,000 undergraduate accounting graduates, only 2.290 are recorded as having CPA certificates (Antares, 2019). Based on data from the Center for Development of Accountants and Appraisal Services (PPAJP), public accountants in Indonesia are very minimal when compared to neighboring countries. The public accounting profession in Indonesia from 2018 to 2021 recorded a growth of only 0.49% per year. The results showed that quality motivation, economic motivation, costs, and career opportunities had an effect on the interest of accounting students at the Islamic University of Malang in taking a Certified Public Accountant (CPA). Keywords: quality motivation, economic motivation, costs, career opportunities
Pengaruh Kepemimpinan Kepala Desa dan Pengetahuan Perpajakan Terhadap Kepatuhan Masyarakat Dalam Membayar Pajak Bumi dan Bangunan (Studi Kasus Desa Tunggulwulung Kecamatan Pandaan Kabupaten Pasuruan) Nafida Hilda Ramadhani; Dwiyani Sudaryanti; Dewi Diah Fakhriyyah
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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The purpose of this study was to determine the influence of village head leadership, tax knowledge on community compliance in paying land and building taxes. This research method uses quantitative research with a Likert scale 5 questionnaire data collection technique to the community in Tunggulwulung Village, Pandaan District, Pasuruan Regency. For data analysis methods using multiple linear regression analysis. This study used a sample of 97 based on the slovin formula. based on the results obtained by the researcher, it can be proved that the village head's leadership and knowledge of taxation have a positive effect on community compliance in paying land and building taxes, which means that the higher the village head's leadership and knowledge of taxation, the higher the community's compliance in paying land and building taxes in the Tunggulwulung Village, District Pandaan, Pasuruan Regency.Keywords: Village head leadership, tax knowledge, community compliance in paying land and building taxes
Pengaruh Gender, Pertimbangan Pasar Kerja dan Penghargaan Finansial Terhadap Motivasi Pemilihan Karir Sebagai Akuntan (Studi Kasus pada Mahasiswa Akuntansi Universitas Islam Malang) Umi Kalsum Bhubha; Dwiyani Sudaryanti; Abdul Wahid Mahsuni
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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This study aims to determine The Influence of Gender, job Market Considerations and Financial Rewards on the Motivation for Choosing a Career as an Accountant, because these three factors in previous studies showed inconsistent results or different results. Therefore the researcher tested again to obtain more reliable results regarding various aspects that influence student motivation in choosing a profession as an accountant. The sample in this study was Accounting Students at the Islamic University of Malang class of 2019, totaling 133 respondents. Sampling using purposive sampling method. This study used a quantitative method with data collection techniques through distributing questionnaires which were measured using a Likert scale. Analysis prerequisite tests include normality test, multicollinearity test, and heteroscedasticity test. The data analysis technique used is multiple linear regression analysis. Based on the results of the study: (1) There is a significant influence gender, job market considerations and financial rewards simultaneously on the motivation to choose a career as an accountant. (2) There is no effect of gender on the motivation to choose a career as an accountant. (3) There is a significant influence of job market considerations on the motivation for choosing a career as an accountant. (4) There is effect of financial rewards on the motivation to choose a career as an accountant.Keywords: Career selection motivation as an accountant, gender, job market considerations, financial rewards.
Co-Authors Abaida Zuhri Adam Dharma Syahputra Adhelya Ludfy Pratiwi Agnia Fadillah Agus Salim Ahmad Faiz Falahudin Ahmad Khoirul Imaduddin Ainiyah, Zahrotul Aldo Gumelang Wibiandika Alifiah Salsabilah Allya Dewi Listyani Amarta Fasa, Mochamad Amin, Muhammad Sirojuddin Andi Oktavian Rachmadi Anggrainy, Devy Anisa Putri Annisa Dinar Anwar, Siti Aminah Arifin, Agus Zaenal Arista Fauzi Kartika Sari Arum Alphinia Arumdhani Al’azhmi Asril Ainun Atiqoh, Nihaya Nazilatul Basalamah, Muhammad Ridwan Bastomi, Mohamad Bela Safira Bhubha, Umi Kalsum Bukhori, Mochamad de Araújo, Deonisio Jeremias Catedralino Soares Dedi Mizwar Umar Delly Isnatani Dalove Setyantoro Deonisio Jeremias Catedralino Soares de Araújo Devi Fajar Indriyani DEWI DIAH FAKHRIYYAH Dhuratun Nuskha Dicky Pratama Putra Dina Karima Dina Riski Hartanti Dinar, Annisa Dwi Atika Santya Putri Dwi Shindi Syafriyanti Dwi Wulandari Eka Putri Wahyuningtyas Eka Susi Indriani Endang Purnama Sari Enggal, Tria Warsa Era Perdana Erfan Efendi Erika Dwi Rahmawati Erin Yuniar Evi Lamitasari Fadillah, Mulkan Ahmad Fahruddin Angga Pradana Farhan Alif Wahyudi Farhana, Nur Zaidah Fathun Ni&#039;am Dwi Syahputra Fathun Ni'am Dwi Syahputra Fauziah, Novita Wahyu Febriati Sari Fikiruddin, Ahmad Firman Rizki Subakhtiar Fitri Ayu Lestari Fitri Hidayah, Ratna Gadis Ananda Galuh Nilam Kusuma Wardani Hadi Sunaryo Handika, Mellisa Fitri Dwi Haq, Moh. Izzul Hariri Hariri Hariri, Hariri Hariri, Hariri Harun Al Rasyid Harun Alrasyid Hidayah, Ratna Fitri Hidayati, Irma Ida Rosinta Ika Zahrotul Jannah Ikbal Hallan Ibrahim Indah Putri Indani Indara Handayani Indriyani, Devi Fajar Intan Kartikawati Ulfa Irawan, Mauladen Irma Hidayati Irma Hidayati Irsyad, Abdilah Ita Athia Jeni Susyanti Jihan Rambu Salsabila Jumrotul Hafifah Junaidi Junaidi Junaidi Junaidi Junaidi Junaidi Kapsir, Kapsir Karina Oktavia Khofifah Khofifah Kirana Yuri Aprilia Maharani Dewi Lailatul Mufidah Laksono, Heyin Krida Latifah Hanum Lavita Safitri Ramadhany Laylati Alifatul Mutmainah Lestari, Peni Dwi Lingga Aprilia Putri Yuana Lisa Mariantini Lutfiyah Lutfiyah Luthfiana, Nuria M. Afani Almaarif M. Agus Salim M. Bayu Rayhan M. Cholid Mawardi Maryani Sabtu Maslichah, Maslichah Maulana, Moh Irham Maulidah Faradina Meitria Syahadatina Noor Mellisa Fitri Dwi Handika Mifta Khairin Novi Miftakhul Ayu Anggraeni Mirza Febi Andriani Moch. Farid Afandi Moh Adieb Ainur Rohim Moh Farizan Thoriq Moh. Amin Mohamad Bastomi Mohammad Bukhori Mufarohah, Risma Muhamad Alam Subayin Muhammad Alifuddin Radinahdi Yamashida Muhammad Syahril Ramadhan Muhammad Ulul Azmi Musthofa Kamal Al Firdausi Nadya Danah Sabbita Nafa Risky Lestariwati Nafida Hilda Ramadhani Naharani, Vivin Nailiatul Virohiyyatun Ni’mah Nayong Azhaki Damayanti Nihaya Nazilatul Atiqoh Niken Widya Ningrum Nirwana, Lintang Fajar Noor Shodiq Askandar Normalasari Normalasari Novaya Eky Aidha Pravitasari Novia'atul Aullah Novita Wahyu Fauziah Nur Aidi Indana Nur Diana Nur Diana Nur Diana Nur Hasanah Nur Hidayah Nur Hidayati Nurfaidah Nurfaidah Nurfaindah Lestari Nurhajati , Nurhajati Nurhayati Nurhayati Nurhidayah Nurhidayah Nurhidayah Nurhidayatul Fitri Nuriyah Trisna Parawangsa Nuzumi, Aminah Panetep Bagus Samudra Peni Dwi Lestari Prasetyo, Aditya Dwi Putri Anggraini Putri Nabilah Putri, Selvia Sulaksana Andi Putri, Via Karina Qonita Rizka Baidowi Rachmadi, Andi Oktavian Ramadhani, Nafida Hilda Ramadhani, Nuraulia Rizky Ratieh Aldela Megaayu I Redy Arbiansyah Reynaldi Aziz Rifaldi, Mochammad Rifatul Waasiah Rintan Nurulita Arofi Risma Mufarohah Risna Cahya Wijayanti Riyadi, Nurman Rochana, Tiva Rohma, Nadia Nor Rr. Febriyanti Arya Kinasih Sadiyah, Chalimatu Sal Sabila, Asa Aisyi Salim, M. Agus Saputri, Olivia Nathasa Novy Sari, Nadia Amelia Pratiya Selva Fersa Sonia Setyantoro, Delly Isnatani Dalove Shafaratin Nurul Hasanah Shinta Puspitarini Siti Aminah Anwar Siti Asiyah Siti Asiyah Siti Jainab Lukfiatih Bugis Slamet Hariyadi Sri Wahyuningsih Sugiarto Abdullah Suharti Ningrum Sulton Sholehuddin, Sulton Susanti, Diva Dwi Syahrial Shaddiq Syamsiar, Syamsiar Teddy Briand Samudra Titian Khairat Tria Warsa Enggal Ulfa Kasanatul Munawaroh Umi Kalsum Bhubha Umi Nandiroh Veri Rahardian Via Karina Putri Via Krismawati Wahyuningtyas, Nanik Winda Armeinita Wulandari Wulandari, Wike Yosevin Riana Yuni Susanti Ziadatul Inshiroh Ziaratussausan B.P Zidni Karima Zukhruf Dinnisa'Ul Furqana