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All Journal Publik: Jurnal Manajemen Sumber Daya Manusia, Administrasi dan Pelayanan Publik Jihbiz: Jurnal Ekonomi, Keuangan dan Perbankan Syariah El-Aswaq e_Jurnal Ilmiah Riset Akuntansi
Afifudin Afifudin
Universitas Islam Malang
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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PENGARUH KECERDASAN SPIRITUAL DAN KECERDASAN INTELEKTUAL TERHADAP PEMAHAMAN AKUNTANSI DI MASA PEMBELAJARAN DARING COVID-19 (Studi Empiris Pada Mahasiswa Akuntansi 2018 di Universitas Islam Malang dan Politeknik Negeri Malang) Eltari Kusuma Dewi; Afifudin Afifudin; Hariri Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 06 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
Publisher : Universitas Islam Malang

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Abstract

The purpose of this study was to determine the effect of courageous learning in the Covid-19 era, spiritual intelligence, and intellectual intelligence carried out at the Islamic University of Malang and the State Polytechnic of Malang. In writing this study, samples were taken from accounting students in 2018 at the Islamic University of Malang and the State Polytechnic of Malang. The method of determining the sample uses purposive sampling using Slovin's formulas. The method of data analysis used was multiple linear regression analysis, with the method of collecting data using questionnaires or questionnaires distributed in a closed manner to respondents. Based on the research, the results show that (1) Spiritual intelligence and intellectual intelligence together influence accounting understanding during the Covid-19 learning period, (2) Spiritual intelligence negatively affects accounting understanding during the Covid-19 learning period, (3) Intellectual intelligence have a positive effect on understanding accounting during the Covid-19 brave learning period.Keywords: Spiritual Intelligence, Intellectual Intelligence, Accounting Understanding
PENGARUH INTELLECTUAL CAPITAL TERHADAP RETURN SAHAM DAN KINERJA KEUANGAN PADA PERUSAHAAN REAL ESTATE DAN PROPERTI YANG TERDAFTAR DI BEI TAHUN 2016-2019 Diah Wahyuni; Anik Malikah; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 08 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021
Publisher : Universitas Islam Malang

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Abstract

This study was conducted to determine the effect of intellectual capital on stock returns through financial performance in real estate and property companies listed on the Indonesia Stock Exchange (IDX). This study uses a quantitative approach and uses property and real estate companies on the IDX for the 2016-2019 period as a population. The sampling method used was purposive sampling, so that there were 26 companies that met the criteria as samples. Intellectual capital variables are measured using the Value Added Intellectual Coefficient (VAICTM) method, which consists of HCE, CEE, and SCE. And investor decisions are measured by Return On Assets (ROA). While the data was processed through Microsoft Excel and SPSS 2020 software. The results of this study indicate that intellectual capital has no effect on stock returns because HCE, CEE and SCE have a sig > 0.05. Then HCE, CEE, and SCE are only one that has an influence on Return On Assets (ROA). HCE and SCE have no effect because the sig value> 0.05, while CEE has an effect with a value < 0.05. This is because the company's structural capital has not had a high contribution to the company's financial performance. The use of the company's structural capital does not affect the company's financial performance, which is proxied by Return On Assets (ROA).Keywords: intellectual capital, stock returns, Return On Assets (ROA)
PENGARUH PENGHINDARAN PAJAK DAN BIAYA AGENSI TERHADAP NILAI PERUSAHAAN (Studi Empiris Pada Perusahaan Manufaktur yang Terdapat di Bursa Efek Indonesia tahun 2017-2020) Frista Veronica; Anik Malikah; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 04 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
Publisher : Universitas Islam Malang

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Abstract

This research aims to determine whether tax avoidance and agency cost have a significant effect on firm value in manufacturing companies listed on the Indonesia Stock Exchange. The sample used in this research to 20 manufacturing companies listed on the Indonesia Stock Exchange that provide complete financial reports and earn profits after 2017-2020. The sampling technique in this research used purposive sampling in accordance with the criteria used in the research. This research uses a quantitative approach that aims to explain the effect of the independent variables, namely tax avoidance and agency cost. The data analysis method used in this research is multiple linear regression. The results of this research indicate that (1) tax avoidance has so no significant effect on firm value.(2) agency cost have a significant effect on firm value. Keywords : tax avoidance and agency cos have a significant effect on firm value
PENGARUH KECERDASAN EMOSIONAL, PERILAKU BELAJAR DAN MINAT BELAJAR TERHADAP TINGKAT PEMAHAMAN AKUNTANSI (Studi pada Mahasiswa Fakultas Ekonomi dan Bisnis Jurusan Akuntansi Universitas Islam Malang) Lindy Aulia Nuryatni; Nur Diana; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 02 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021
Publisher : Universitas Islam Malang

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Abstract

The sample in this study used accounting study program students class 2017 and 2018, Faculty of Economics and Business, Islamic University of Malang. The data collection method used is by distributing online questionnaires from Google, a sample of 89 students. The sampling technique was purposive sampling. The method used in this research is quantitative research methods using multiple linear analysis techniques. And based on the partial test results, the variable Emotional Intelligence, Learning Behavior and Learning Interest have a positive and significant effect on the Level of Accounting Comprehension.Keywords : emotional intelligence, learning behavior, interest in learning, level of understanding of accounting
PENGARUH SLACK RESOURCES, UKURAN PERUSAHAAN, KEPEMILIKAN PUBLIK DAN KINERJA LINGKUNGAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILTY (CSR) PADA PERUSAHAAN LQ45 YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016 – 2019 Hasan Badilah N; Maslichah Maslichah; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 06 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021
Publisher : Universitas Islam Malang

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Abstract

This study aims to determine the effect of Slack Resources, Company Size, Public Ownership, and Environmental Performance on Disclosure of Corporate Social Responsibility at LQ45 Companies listed on the Indonesia Stock Exchange in 2016 - 2019. Based on the number of calculations, 25 companies were selected as samples. The results of the analysis use multiple linear regression analysis which shows that Slack Resources, Company Size, Public Ownership, and Environmental Performance have a significant influence on Corporate Social Responsibility simultaneously. Partially the test results show Slack Resources, Company Size, Public Ownership, and Environmental Performance have a significant effect.Keywords: Slack Resources, Company Size, Public Ownership, Environmental Performance, Corporate Social Responsibility.
ANALISIS KECURANGAN LAPORAN KEUANGAN DENGAN MENGGUNAKAN FRAUD TRIANGLE (Studi Kasus Pada Perusahaan Manufaktur Yang Terdaftar di BEI Tahun 2018-2020) A’idatul Khoir; Maslichah Maslichah; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 09 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
Publisher : Universitas Islam Malang

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Abstract

This observe pursuits to decide the impact of possibilities, pressures, and explanation (the fraud triangle) on fraudulent economic reporting. The research approach used is a quantitative associative observe through reading facts on production businesses listed at the Indonesian inventory change (IDX) in 2018-2020. The studies pattern become conducted by way of a centered sampling method with several criteria defined with the aid of the researcher, in order that the studies sample became obtained from 35 production companies. statistics analysis was carried out using descriptive statistical methods, normality tests, classical assumption checks, speculation checking out, and more than one linear checks using SPSS. The results confirmed that a few and large opportunities, pressures and rationalizations had a great fantastic effect on fraud with financial statements, as evidenced by using the calculation of > table t and sig. 0.05. The value of R square is 0.920, so the level of influence between the independent variables and the structured used is 92.0%, and the rest is stricken by different variables.Keywords: Fraud Triangle, Fraudulent Financial Statements, Indonesia Stock Exchange (IDX) 
Pengaruh Struktur Modal, Kebijakan Dividen, dan Perencanaan Pajak Terhadap Nilai Perusahaan (Studi Empiris Perusahaan Properti Yang Terdaftar di BEI Periode 2018-2020) Rosyidah Nur Amalina; Afifudin Afifudin; Hariri Hariri
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 aims to examine the results of capital structure, dividend policy, and tax planning on the value of the company in the coal mining sector in 2018-2020. In this study using signal theory and agency theory, where signal theory argues that there is information asymmetry between the company and external parties because the company knows more about the company and upcoming projects than external parties. Agency theory explains that shareholders and company management have different duties and interests, where management has more information than shareholders. This study uses secondary data from the Indonesia Stock Exchange Annual Report. The type of data used in this study is quantitative. This study uses a purposive sampling method and uses multiple linear regression analysis with the help of computer software for SPSS version 22 statistics. The results show that capital structure has no effect on firm value, dividend policy has no effect on firm value, tax planning has a positive effect on firm value. Simultaneously capital structure, dividend policy, and tax planning have a significant positive effect on firm value. In this study the variables used were only able to contribute 14.9% to the value of the company, while the remaining 85.1% was influenced by other variables outside this studyKeywords : Capital structure, dividend policy, tax planning, company value.
Pengaruh Leverage, Proporsi Komisaris Independen, dan Auditor Switching Terhadap Tax Avoidance (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2021) Anindita Palupi; Afifudin Afifudin; Umi Nandiroh
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 examine the results of leverage, the proportion of independent commissioners and auditor switching on tax avoidance in mining companies listed on the Indonesia Stock Exchange in 2017-2021.  In this study using fraud triangle theory, where this theory states that there are three components that generally cause fraud, namely pressure proxied by leverage, opportunity proxied by the proportion of independent commissioners and rationalization proxied by auditor switching. This study uses secondary data from the financial statements and annual reports of the Indonesia Stock Exchange. The type of data used in this study is quantitative. This study uses purposive sampling method in sampling and multiple linear regression analysis in data analysis method with the help of statistical computer software SPSS version 14. The results showed that simultaneously leverage, proportion of independent commissioners, and auditor switching have a significant positive effect on tax avoidance. Partially, leverage has a significant positive effect on tax avoidance, the proportion of independent commissioners has a significant negative effect on tax avoidance, auditor switching has no effect on tax avoidance. The results of this study reveal that the variables used in this study are only able to contribute 11.1% to tax avoidance, while the remaining 88.9% is influenced by other variables outside this study.Keywords : Leverage, the proportion of  independent commissioners, auditor switching, tax avoidance
PENGARUH CORPORATE SOCIAL RESPONSIBILITY, UKURAN PERUSAHAAN DAN PERTUMBUHAN LABA TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur di Bursa Efek Indonesia Tahun 2017-2019) Umi Lathifatu Nur Tri Mukti; Maslichah Maslichah; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 10 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

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Abstract

The purpose of this research to determine the effect of corporate social responsibility on firm value, 2) To determine the effect of firm size on firm value and 3) To determine the effect of profit growth on firm value. Using sample of Manufacturing industry listed on the Indonesia Stock Exchange and research period of 2017-2019, the results show that in general there is an influence between Corporate Social Responsibility, company size and profit growth on firm value. This research is an quantitative research and the sample used by the researchers using purposive sampling technique. The technique used by the researcher is Multiple Linear Regression Analysis with the help of SPSS 21. Based on the hypothesis testing and analysis of the variables of corporate social responsibility, firm size and profit growth on firm value that have been described, it can be concluded as follows : 1.) The results of testing the corporate social responsibility variable have a positive and significant effect on firm value, 2.) The test results of the firm size variable have a positive and significant effect on firm value and 3.) The results of testing the profit growth variable have no effect on firm value.Keywords: Corporate Social Responsibility, Company Size, Profit Growth and Company Value.
FAKTOR-FAKTOR YANG MEMPENGARUHI SISTEM INFORMASI AKUNTANSI (Studi Pada Perusahaan Food and Beverage Yang Terdaftar di Bursa Efek Indonesia) Diana Amalia; Maslichah Maslichah; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 06 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

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Abstract

This study aims to determine the factors that affect the accounting information system. The case study in this research is the Food and Beverage Companies Listed on the Indonesia Stock Exchange). The independent variables in this study are the influence of user involvement, training and education, personal technical ability, top management support, and accounting information systems as the dependent variable. Sampling in this study using purposive sampling method. The test used in this research is multiple linear regression test. The sample obtained in this study were 30 respondents. The results of this study are the user involvement variable partially has a significant positive effect on accounting information systems. The variables of training and education partially have a significant positive effect on accounting information systems. The personal ability variable partially has a significant positive effect on the accounting information system. The top management support variable partially has a significant positive effect on the accounting information system.Keywords: Information Users, Training and Education, personal skills, management, accounting information systems.
Co-Authors Abdul Afrillah Nur Sugeng Ach. Marzuki Fadli Agnes Indriani Hasanah Ahmad Zakqi Dinal Falakh Akbar Akbar Alifa Khairunnisa Ana Adinda Sofiyah Anik Malikah Anindita Palupi Ardila Kurnia Susanti Arista Fauzi Kartika Sari Ary Hutama Putra Asri Nadya Putri Yusuf Ayu Fitri Anggraini Ayu Rahayu Febriyanti Ayunda Anugrah Mustofa A’idatul Khoir Bagus Ainuddin Jarkesi Dandi M Ilham Devi Febryanti Devi Irmalasari Assyaffanah Dewi Amelia Dewi Putri Ariana Diah Wahyuni Diana Amalia Dicke Ratna Puspitasari Dita Dieni Khoirunisa Diyan Naturrohmah Eka Novia Eltari Kusuma Dewi Erdila Prastyaningtyas Fahratun Fahratun Fenua Mustika Kristanti Firda Hidayatul Fadillah Frista Veronica Ghina Abyan Azizah Haris Hairul Hairul Hariri, Hariri Hasan Badilah N Hasbi Maftuh Ardiansyah Hayat Iin Fatmala Ike Anita Inayah Inayah Ira Susanti Irma Hidayati Irvan Rohmat Saputra Ita Mega Wijayanti Jumratih Jumratih Junaidi Junaidi Karisma Karisma Kemal Rahardiansyah Putra Khotifah Ayu Febriyanti Kurniawati Widi Pratiwi Lailatus Shoimah Lalu Perdana Anugrah Hasyim Lindy Aulia Nuryatni Lisa Mujianti Lisdiana Lisdiana Lucky Ayu Damayanti Lulu’ Vionica M. Cholid Mawardi M. Jauhar Robani Maslichah, Maslichah Masrurotul Jannah Ferdiana Mila Karmelia Mochamad Fatich Aruqot Moh. Amin Moh. Amin Muchlisin Danu Wardana Muhamad Salim Muhammad Erdin Riduwani Muhammad Hatta Bahdiar Muhammad Ulil Albab Munifajri Dwi Nurmanto Nia Audina Nila Wardhani Hermianti Putri Noor Shodiq Askandar Nova Eliza Tamaroh Nur Atifa Nur Diana Nur Za’ima Fajria Nuris Shobach Nurul Yuniarti Putri Roifatul Fauziah Qisthi Yoeanda R. Roro Salsabila C.R.F Ramadhani Annisa Hapsari Renita Siswati Riko Henry Pratama Rini Kartikasari Risqi Firda Salsabila Riyan Hariyadi Riza Humayroh Rosyidah Nur Amalina Roudhoh Salsabila Kamaliah Roudhotus Sholihah Sadrin Sadrin Safira Koesherawati Safitri Safitri Safitri Tasidjawa Safrie Wahyu Ramadhan Sari Lestari Siela Saadatul Laili Sindi Kurniawati Siti Aminah Anwar Siti Kamariah Umbu Nay Siti Nur Aisah Siti Wulandari Sofyan Sauri Suyeno Suyeno Syamsul Huda Taufiq Rahman Ilyas Umi Lathifatu Nur Tri Mukti Umi Nandiroh Uswatun Hasanah Mufahharoh Wahyu Zakiyah Faradillah Windasari Windasari Yeni Kurniati Zhulifar Maulana Ibarahim Aziz Zufly Amrullah Hadi