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PENGARUH UKURAN DEWAN PENGAWAS SYARIAH DAN ISLAMIC CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN ISLAMIC SOCIAL REPORTING (Studi Pada Bank Umum Syariah Periode 2015-2019) Khasanatul Lailiyah; Maslichah Maslichah; Hariri Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 05 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021
Publisher : Universitas Islam Malang

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Abstract

This research is used to analyze the influence of the size of the supervisory board of sharia and Islamic Corporate Governance, which is proxied by Investment Account Holders, the duties and responsibilities of DPS and sharia compliance on the for 2015-2019. Sample in this study consisted of 10 companies with 50 total data. The method of analysis in this study uses multiple regression analysis. Based on the results of the simultaneous testing, it is known that and Islamic corporate governance has an effect on ISR disclosure and partially the size of the sharia supervisory board has a negative effect and IAH has a positive effect on ISR disclosure, while SSB's duties and responsibilities and Sharia compliance do not affect ISR disclosure in commercial banks. Sharia is registered by the Financial Services Authority for the period 2015-2019.Keywords : Sharia supervisory board size, Islamic corporate governance, Islamic social reporting disclosures
PENGARUH KECERDASAN INTELEKTUAL, KECERDASAN EMOSIONAL DAN KECERDASAN SPIRITUAL TERHADAP PEMAHAMAN AKUNTANSI (Studi Empiris Mahasiswa Jurusan Akuntansi Perguruan Tinggi Berbasis Islam di Malang) Moh. Abdul Azis; Maslichah Maslichah; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 11 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

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Abstract

ABSTRAKThis study aims to examine the intellectual, emotional intelligence,spiritual intelligence partial effect to the understanding of accounting.Thistype of research is a correlation study using a quantitative approach.Correlation research is research conducted to determine the level ofrelationship between two variables or more without making any changes,additions or manipulation of existing data variables are obtained based on dataand facts are derived from the questionnaire that will be distributed. Thisstudy is intended to determine how the contribution of independent variablessuch as intellectual, emotional intelligence and spiritual intelligence on thedependent variable understanding of accounting, as well as the direction of therelationship occurred. Respondents in this study were students of batch 2014accounting of several campuses Mebel namely University of Islamic Malang,University of Muhammadiyah Malang, Islamic State University MaulanaMalik Ibrahim Malang.Keywords: to intellectual Intelligence, Emotional Intelligence, SpiritualIntelligence. understanding of Accounting
FAKTOR-FAKTOR YANG MEMPENGARUHI TINDAK PIDANA KORUPSI APARAT PEMERINTAH DAERAH Laily Rahmawati; Maslichah Maslichah; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 06 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThis study aims to determine the factors that influence the corruption of local government officials. The population in this study were Malang city government employees. Samples used. The technique used in sampling is purposive sampling technique, the sample chosen was 139 respondents. Data was taken using the questionnaire method. The data analysis method used is multiple regression analysis with the help of SPSS version 16 software (Product Statistics and Solution Services version 16). The test data used is the simultaneous hypothesis test (f), determination coefficient (R2), and partial hypothesis test (t). The results of the study indicate that simultaneously the independent variables significantly influence the dependent variable. Based on the test results of the coefficient of determination, the adjusted R value is 87.9% while the remaining 12.1% is influenced by other variables not included in this study. Based on the results of partial tests of individual behavior variables have a positive effect on criminal acts of corruption, government organizations have a negative influence on corruption, per law has a positive effect on criminal acts of corruption, supervision has a positive effect on corruption.Keywords: individual behavior, government organization, by law, supervision
KINERJA KEUANGAN SEBELUM DAN SESUDAH PENERAPAN CORPORATE SOCIAL RESPONSIBILITY (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia 2017-2019) Lisa Yuliana; Maslichah Maslichah; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 01 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

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Abstract

This study aims to analyze financial performance before and after the implementation of corporate social responsibility. The population of this study is all manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2017-2019. Number of samples are 14 companies. The data analysis technique used in this study uses formulas to determine the research variables. By calculating the Profitability Ratio (Return On Assets and Return On Equity), Liquidity Ratio (Current Ratio), Solvency Ratio (Debt Ratio), Activity Ratio (Total Asset Turnover) and Market Value Ratio (Earning Per Share). Hypothesis testing to compare financial ratios with non-parametric test tools uses the Wilcoxon Signed Ranks Test and the Kruskal Wallis test. The results of this study indicate that the Wilcoxon Signed Ranks Test and the Kruskal Wallis test on profitability ratios, liquidity ratios, solvency ratios, activity ratios, and market value ratios with an Asymp Sign (2-tailed) value of 0.000 where the value is less than 5%. which means H0 is rejected or there is a significant difference before and after the implementation of CSR in manufacturing companies.Keywords: Profitability, Liquidity, Solvency, Activity, Market Value, Corporate Social Responsibility.
PENGARUH INTELLECTUAL CAPITAL TERHADAP KESEHATAN BANK (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2016) Lailatul Mutmainnah; Maslichah Maslichah; Muhammad Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 6, No 07 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017
Publisher : Universitas Islam Malang

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Abstract

ABSTRAKIntellectual Capital is generally identified as the difference between the market value of the company (enterprise business) and the assets book value of the company or its financial capital. The purpose of this study is to determine the relationship between intellectual capitals (VAICTM) formed from components of physical capital, human capital and structural capital towards bank health through RGEC (risk profile, good corporate governance, earnings, capital) approach. The data were obtained from the financial statements that have been published on the IDX by purpose sampling method. The testing between variables using partial least squares (PLS) data analysis. This study shows that there is a positive effect of intellctual capital (VAICTM) on the health of the bank. Overall, there are two indicators of intellectual capital formation (VAICTM) namely human capital (VAHU) and physical capital (VACA), but the most powerful indicator intellectual capital is VAHU. As for the bank health variables are formed from the risk profile, good corporate governance, earning, capital indicators, from these indicators, capital (CAR) is the most powerful indicator to from the bank health construction.Kata Kunci: Intellectual Capital (VAICTM), Value added Capital Employed (VACA), Value added Human Capital (VAHU), Structural Capital Coefficient (STVA), Kesehatan Bank.
PENGARUH PERENCANAAN PAJAK, PROFITABILITAS, BEBAN PAJAK TANGGUHAN DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN NON MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2018 Ayu Via Fitriya; Maslichah Maslichah; M. Cholid Mawardi
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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Abstract

ABSTRACTThis study aims to examine the empirical evidence as to which effect the tax planning, profitability, deferred tax burden and size of the firm on the earnings management. This method uses quantitative methods. The population in this study is non-manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018.The sample selection uses purposive sampling. A sample of 100 companies with three years of observation, so that the total test sample is 300 observations. The type of data uses secondary data, data analysis uses multiple linear regression, normality test, classic assumption test and hypothesis test.The results of this study indicate that the partial hypothesis of tax planning, profitability, deferred tax burden has a significant effect on earnings management while company size has no significant effect on earnings management. For simultaneous testing between tax planning, profitability, deferred tax expense and company size have an influence on earnings managementKeywords: Tax Planning, Profitability, Deferred Tax Burden, Company Size, and Earning Management.
ANALISIS PENGARUH LOVE OF MONEY, GENDER, RELIGIUS TERHADAP PERSEPSI ETIS MAHASISWA AKUNTANSI (Studi Kasus di satu PTN dan dua PTS di Malang) Firdausia Oktaviana; Maslichah Maslichah; M. Cholid Mawardi
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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ABSTRACTThis study aims to analyze whether there is a relationship between love of money,and level of religiousity on ethical perception of accounting students. It also aims tofind out if there are differences in the level of religiosity , the of love money and ethicalperceptions of accounting students based on gender. The data from questionnaire are170 and this study used structure equition modelling (SEM) with software AMOS.The results of this study shown: that gender variables are not influence to the loveof money, religiousity and ethical perceptions of accounting students, love of money andreligiousity variables influence the perception of accounting students. The higher of thestudent’s love of money then lower level of their ethical perceptions will be. The higherdegree of religiosity of the students will be increasing the higher level of their ethicalperception.Keywords: Love of Money, gender, Religiousity, and Ethical Perception AccountingStudents
OPINI AUDITOR SEBAGAI PEMODERASI PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN PERBANKAN TAHUN 2015 – 2017 Dian Syifaul Choirun Nisa; Maslichah Maslichah; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 02 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTResearch  which  test  the  relationship  of  good  corporate  governance  to  firm  value  show  inconsistent  results.  Besides  there  are  still  few  research  who  use  audit  opinion  as  a  variable  that  affects  the  value  of  the  company.  This study provides the auditor's opinion about the moderate impact of good corporate governance on the value of banking companies in 2015-2017. This study uses data analysis to conduct an overall sample survey of 43 banking companies listed on the Indonesia Stock Exchange. Observations for the period 2015-2017, with a total of 129 samples. This finding confirms that institutional ownership, independent committees and audit committees have a positive impact on company value. Although the results of research on good corporate governance by management ownership agents do not affect the value of the company. The auditor's opinion as a moderator of good corporate governance shows the positive impact of corporate governance on the value of the company. Keywords: good  corporate  governance, the auditor’s opinion, the value of the company.
PENGARUH KEPEMILIKAN MANAJERIAL, GROWTH OPPORTUNITY, DAN LEVERAGE TERHADAP KONSERVATISME AKUNTANSI (Studi Empiris Perusahaan Manufaktur Yang Terdaftar Di BEI Periode 2016-2018) Endang Fitriani; Maslichah Maslichah; Junaidi Junaidi
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

ABSTRACTThis study aims to determined the effect of managerial ownership, growth opportunity, and leverage on accounting conservatism during the 2016-2018 period. The variables examined in this study are managerial ownership, growth opportunity, and leverage as independent variables, accounting conservatism as the dependent variable. The research method used is descriptive statistical method. By testing verification using multiple linear regression with IBM SPSS Statistic program version 22. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange during the period 2016-2018. The data used is secondary data, namely the annual report of the company that was sampled in the study. The research sample was 28 manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018 which were taken using the Purposive Sampling method. The results of this study indicate that managerial ownership and growth opportunity have no significant effect on accounting conservatism, but leverage has a significant negative effect on accounting conservatism.Keywords : Managerial Ownership, Growth Opportunity, Leverage, Accounting Conservatism
THE EFFECT OF FINANCIAL BEHAVIOR, FINANCIAL LITERACY AND DEMOGRAPHIC FACTOR ON STUDENTS' INVESTMENT DECISION MAKING Normalasari Normalasari; Maslichah Maslichah; Dwiyani Sudaryanti
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 02 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
Publisher : Universitas Islam Malang

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Abstract

Background. Financial behavior, financial literacy, and demographic factors affect investors' investment decision-making. Investment activities need a plan to make investors more confident in making investment decisions.Purpose. This kind of study is a correlational study that aims to determine the effect of Financial Behavior, Financial Literacy, and Ethnic and to know the extent of the impact of dependent variables on students' investment decision making.Method. In this study, the sample was determined by purposive sampling with certain criteria, namely active students of the Faculty of Economics and Business, University of Islam Malang, Brawijaya University, and Malang State University, had taken Financial Market and Capital Market courses or similar courses and had invested when they were a student. The number of samples was 96, which were analyzed by SPSS.Results. This study shows that Financial Behavior and Financial Literacy have a significant positive effect on students' investment decision-making while Ethnic as Demographic Factor has no significant effect on students' investment decision-making.Keywords: Financial Behavior, Financial Literacy, Demographic Factor, Students' Investment Decision Making
Co-Authors AA Sudharmawan, AA Abaida Zuhri Abd. Goffar Achmad Nursalim Adelia Yohana Meilansari Adhelya Ludfy Pratiwi Afifudin Afifudin Agustin Nilamsari Ahmad Basori Ahmad Khoirul Imaduddin Alfian Ade Putrawan Amalia Maulida Nurissalmah Amin Cahyowati Amin, Muhammad Sirojuddin Andini Hidayati Andre Bayu Pratama Anggia Mandari Valensia Devi Anggrainy, Devy Anindya Nurul Ain Anisa Novianty Wakanno Arista Fauzi Kartika Sari Arum kamawati Ashla Rahmi Tamalla Asniza Afhami Asri Nadya Putri Yusuf Asril Ainun Astri Ridiawati Ayu Febri Citra Pertiwi Ayu Maha Cahyaning Rum Azizih Ayu Rahayu Febriyanti Ayu Via Fitriya A’idatul Khoir Baiq Armiana Malahayati Bilah, Tasya Salsa Brilliant Imani Harlistina Budiarti, Kharisma Wahyu Chofifa, Annisa Noor Chotimatul Hamidah Cynthia Anggraini Muchlaso Darti Wahyuni Desinta Fitria Dewi Dessy Meritha Putri Desy Susilawati Devrynda Bela Anggrayny DEWI DIAH FAKHRIYYAH Dewi Nur Khusniyah Dewi Nurhasana Dian Anjani Dian Anjani Dian Candra Oktavia Dian Novitasari Dian Puspitasari Dian Safitri Dian Syifaul Choirun Nisa Diana Amalia Dina Karima Durrotul Yatimah Dwiyani Sudaryanti Dyah Arini Rudiningtyas Dzurrotun Nasikhah Eka Putri Wahyuningtyas Eka Yuni Wulandari Ela Muliana Elda Prastiwi Elia Nurmala Elva Yuli Ariska Emi Febriani Endang Fitriani Era Perdana Erdila Prastyaningtyas Erfan Efendi Erin Yuniar Erlina Julita Pramesti Erlinliya Motifasari Eva Wulandari Fahira, Diva Faradila Bugis Farhan Alif Wahyudi Farid Saiful Mustakim Farida Diyan Pertiwi Fatin Nabilah Fikria Lailatus Sidqiyah Firdausia Oktaviana Fitri Rizqy Amalia Fitri Veta Viyan Fitri Wirda Zahara Gage Rizaldi Affan Ghafar Ryanjo Ghina Abyan Azizah Haris Gina Kholidayanti Gustamin Abjan Halimatus Sa’diya Halimatus Sholikhah Hamamah Jamaludin Hany Ayu Rahma Maulidya Hariri Hariri Hariri, Hariri Harlistina, Brilliant Imani Harun Alrasyid Hasan Badilah N Hasbi Nurmalasari M.S Hellamida Fanureka Hidayati, Irma Hijah Maisyarah Ika Zahrotul Jannah Ikbal Hallan Ibrahim Ilham Muhammad Aurum Mulyono Indah Putri Indani Indah Sumayah Gasim Intan Kartikawati Ulfa Irma Hidayati Isrin Hikmayanti Iswatin Lutfi Hasanah Ita Mega Wijayanti Izzatul Aini Januar Romadhona Jumratih Jumratih Jumrotul Hafifah Junaidi Junaidi Junaidi Junaidi Karina Oktavia Karisma Karisma Karlina Apriliasari Khasanatul Lailiyah Kirana Yuri Aprilia Maharani Dewi Kurniawati Widi Pratiwi Lailatul Badria Lailatul Mutmainnah Laili Septiani Laily Rahmawati Lara Carenina Alhamid Lia Mardiya Ninsih Lilik Rohmaniyah Linda Erika Linda Tri Utami Lisa Yuliana Lita Lada Antana Lulu’ Vionica Lutfi Damayanti Lutfia Faizah Lutfia Fatmawati M. Cholid Mawardi Mahfiro Mahfiro Masdevallia Vasquezii Budia Fii Ahsani MASRIYAH Masriyah Masriyah Mastu’ah Mastu’ah MF. Arrozi Adhikara Mf. Arrozi Adhikara Miftahul Jannah Miftahul Jannah Miftakhul Ayu Anggraeni Mirawati Lompeng MISTIANA MANDASARI Moh. Abdul Azis Mohammad Alfan Syahroni Mohammad Arswenda Putra Atmawiaji Mohammad Naylu Alifi Noor Mohammad Rudi Ariyanto Mokhammad Ali Alfian Ridho Muawanah Muawanah Muhammad Iqbal Achdiyat Muhammad Iswahyudi Muhammad Nur Mufid Muhammad Rifqul Arif Muhammad Rofiudin Muhammad Ulil Albab Muhammad Yusup Hasyim Asngari Muhsi Rosdian Sukmawati Mujizatul Safinaza Mukminah Mukminah Nadya Danah Sabbita Nafa Risky Lestariwati Namira Usman Nanda Dwi Tari Aprillianty Nayong Azhaki Damayanti Na’am Chusaeri Niawati Niawati Nicken Wanda Lorenza Nining Ayu Widiastuti Ninsih, Lia Mardiya Noor, Mohammad Naylu Alifi Normalasari Normalasari Normasari Dwi Purwanti Nova Ardila Nova Eliza Tamaroh Nuansa Risky NUR AINI Nur Ana Berliana Nur Diana Nur Diana Nur Lailatul Jamilah Nurfailah Nurfailah Nurhayati Nurhayati Nurul Hidayati Nurul Indah Q. Muksin Nurul Lifa Apriliya Nurul Mutia Hidayah Nurul Nabilah Nurul Yuniarti Oktaviana, Deva Panetep Bagus Samudra Pinky Anjeli Pratama, Riko Henry Puteri Sari Damayanti Putri Nabilah Putri, Weni Anita R. Triwigati Ningsih Rachmatika, Fera Rafika Nur Laili Rahma Maulidia Rahmania Fitriani Rahmawati, Rahmawati Ramadhania, Eno Dwi Renita Siswati Riko Henry Pratama Riski Amalia Rizal Aji Pamungkas Rohmah, Wahyu Azizatur Rokhmatullaeli Rokhmatullaeli Rr. Febriyanti Arya Kinasih Rum Azizih, Ayu Maha Cahyaning Rya Rahma Lutvitasari Ryansyah Ilham Sasti Sabtian Clara Desya Putri Sadiyah, Chalimatu Safitri Yustisianingsih Saidah, Fadilatul Salsabila, Unik Hanifah Saputri, Agesha Aprilia Diani Sari Faturrohma Sarrah Nikmatul Hidayah Satrio, Al Fatkhan Fajar Sayyi Sayyi Sendi Betha Oktavianto Septi Muzdalifah Setiyawan, Adi Siela Saadatul Laili Silahuddin Silahuddin Silvia Nur Aisyah Silvia Qotru Nada Siti Istiqomah Siti Lailatul Nuzulu Maghfiro Siti Rofiah Siti Tarwiyah Siti Wulandari Sopia Sopia Sri Wahyuni Suniyah Suniyah Surya Saida Teddy Briand Samudra Titian Khairat Trisnawati Trisnawati Uhaiba, Syafina Rahmaniyah Ulfa Ilmiyatis Sholichah Ulfa Kasanatul Munawaroh Umi Lathifatu Nur Tri Mukti Umi Nandiroh Verna Diarawati Via Krismawati Vica Avriani Putri Vidia Tutik Wahyu Suryani Wahyu Zakiyah Faradillah Wati, Bela Sinta Yanuar, Salwa Shabuha Yunita, Seri Yuyun Fadilah Zakiya Kamila Amaliyah