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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) 
STUDI EFISIENSI PENGELOLAAN KEUANGAN BADAN LAYANAN UMUM DAERAH (BLUD) TAMAN WISATA AIR WENDIT PERIODE 2015-2019 Lutfia Fatmawati; Maslichah Maslichah; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 02 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

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ABSTRACT This study aims to determine the efficiency and implementation of the performance of the Financial Management Pattern of the Public Service Agency (PPK-BLU) at the Wendit Water Tourism Park. The research method used is qualitative analysis. Data collection techniques carried out by interviews, literature study, and study of documents related to research. The results of this study, based on an analysis of the implementation of the financial management patterns of the regional public service agencies (PPK-BLUD) applied in the Wendit Water Tourism Park are quite effective and efficient. This shows that in the implementation of the financial management pattern of the regional public service agencies (PPK-BLUD) in the Wendit Water Tourism Park it has been implemented well. The obstacle faced by Wendit Water Tourism Park at the planning stage is that IT applications have not been used that require a lot of time and human resources, the obstacles at the implementation stage are SDM competencies.Keywords: Performance Implementation; Public service agency; Wendit Water Park
PENGARUH PERSEPSI DAN MOTIVASI TERHADAP MINAT MAHASISWA JURUSAN AKUNTANSI BERKARIR DI BIDANG PERPAJAKAN (Studi Empiris pada Mahasiswa Akuntansi Universitas Islam Malang) Miftakhul Ayu Anggraeni; Maslichah Maslichah; Dwiyani Sudaryanti
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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The purpose of this study was to determine the effect of perception and motivation on the interests of students majoring in career accounting in taxation. The population in this study were students of the Accounting Study Program Faculty of Economics and Business Malang Islamic University class of 2016. The sample was selected using purposive sampling and obtained 171 students based on criteria. This study uses multiple linear regression models. The results of this study indicate that perception and motivation influence the interests of the career in taxation. Perception has a positive effect on career interests in the field of taxation. Motivation has a positive effect on career interests in the field.Keywords: Perception, Motivation, and Career Interest
PENGARUH RELIGIUSITAS, STATUS SOSIAL EKONOMI, LOVE OF MONEY DAN GENDER TERHADAP PERSEPSI ETIS MAHASISWA AKUNTANSI (Studi Kasus di satu PTN dan dua PTS di Malang) Ulfa Kasanatul Munawaroh; Maslichah Maslichah; Dwiyani Sudaryanti
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 10 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThis research was conducted to see the influence of religiosity, socioeconomic status, love of money, and gender on the ethical perceptions of accounting students. In this study, the authors took a sample of active students of accounting study program class of 2016, faculty of economics and business, Malang Islamic University, Malang State Islamic University Maulana Malik Ibrahim and Malang Muhammadiyah University, accounting students who have taken business and professional ethics courses. The analysis method used is multiple linear regression. Based on the results of the tests that have been done, that the variables of religiosity, socioeconomic status, love of money and gender affect the ethical perceptions of accounting students at the Islamic University of Malang, the State Islamic University of Maulana Malik Ibrahim Malang and the University of Muhammadiyah Malang. The results partially show that the variable of religiosity has a positive effect on the ethical perceptions of accounting students, socioeconomic status has a negative effect on ethical perceptions of accounting students, love of money has a negative effect on ethical perceptions of accounting students and gender has no effect on ethical perceptions of accounting students.Keywords: Religiosity, Socio-Economic Status, Love of Money, Gender, Ethical Perception.
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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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.
PENGARUH GOOD CORPORATE GOVERNANCE (GCG) DAN RETURN ON EQUITY (ROE) TERHADAP HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR PADA BURSA EFEK INDONESIA (PERIODE 2015-2017) Elda Prastiwi; Maslichah Maslichah
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

ABSTRACT This study aims to: 1) Know the effect of Good Corporate Governance which includes Managerial Ownership, Board of Commissioners, Board of Directors, Audit Committee and Return on Equity (ROE) on Stock Prices. 2) Knowing the effect of Good Corporate Governance in aspects of Managerial Ownership influences the Stock Price. 3) Knowing the effect of Good Corporate Governance in aspects of the Board of Commissioners has an effect on Stock Prices. 4) Knowing the effect of Good Corporate Governance in aspects of the Board of Directors influences the Share Price. 5) Knowing the effect of Good Corporate Governance in the aspects of the Audit Committee has an effect on Stock Prices. 6) Knowing the effect of Return on Equity (ROE) on Stock Prices. While the sample in this study is a manufacturing company listed on the Indonesia Stock Exchange. The sampling technique uses a purposive sampling method. The research sample was 29 companies that met the characteristics. Data analysis using multiple linear regression. The results of this study indicate that 1) Managerial Ownership, Board of Commissioners, Board of Directors, Audit Committee, Return On Equity simultaneously have a significant effect on stock prices. 2) Managerial ownership does not have a significant influence on stock prices. 3) The board of commissioners does not have a significant influence on stock prices. 4) The board of directors has a significant influence on the variable share price. 5) The audit committee does not have a significant influence on the stock price variable. 6) Return on equity (ROE) has a significant effect on variable stock prices. The results of this study are expected to be a reference for further research and a consideration for the company, especially regarding Good Corporate Governance and Return On Equity in increasing stock prices.Keywords: Managerial Ownership, Board of Commissioners, Board of Directors, Audit Committee, Return On Equity, and Stock Prices.
ANALISIS FAKTOR - FAKTOR YANG MEMPENGARUHI RETURN SAHAM DI MASA PANDEMI COVID-19 PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI Nadya Danah Sabbita; Maslichah Maslichah; Dwiyani Sudaryanti
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 12 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022
Publisher : Universitas Islam Malang

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Abstract

Stock Return is the return or yield on shares that have been invested by investors, can be in the form of dividends or capital gains.  Stock returns are used as a reference and consideration for investors before making investment decisions.  Many factors affect stock returns, one of which is financial ratios that can be seen through liquidity ratios, solvency ratios, and profitability ratios.  Analysis of the factors that affect stock returns during the Covid-19 pandemic in banking companies listed on the IDX.  The purpose of this study was to determine the effect of liquidity ratios, solvency and profitability on stock returns of banking companies during the COVID-19 pandemic, either simultaneously or partially.  The type of method used in this research is correlative research with a quantitative approach.  The data used are secondary data with a research period of 1 year.  The population in this study are banking companies listed on the IDX.  The sampling technique used purposive sampling method and obtained 19 companies with a total sample of 76 using quarterly financial statements.  Data analysis used multiple linear regression analysis, while data processing used IBM SPSS 22. The results of this study indicate that the liquidity ratio as measured by the cash ratio has a significant negative effect, and the solvency ratio as measured by the debt to equity ratio has no effect on stock returns, while  profitability ratios as measured by return on assets have a significant effect on stock returns.Keywords : stock return, liquidity ratios, solvency ratios, profitability ratios
PENGARUH TINGKAT PENDIDIKAN, AKSESIBILITAS KREDIT, KEMAMPUAN MENYUSUN DAN MENYAJIKAN LAPORAN KEUANGAN, SERTA MINAT PENGGUNAAN E-COMMERCE TERHADAP KINERJA UMKM (Studi Pada UMKM di Kota Malang) Siti Wulandari; Maslichah Maslichah; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 08 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

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Abstract

The purpose of this study was to examine the significant effect of education level, credit accessibility, ability to prepare and present financial reports, and interest in using e-commerce on the performance of Micro, Small and Medium Enterprises. The population in this study is the MSME business actors in the city of Malang. Sampling was carried out as many as 99 MSME business actors. This study uses a quantitative approach, in collecting data using a questionnaire and data analysis using multiple linear analysis. The results showed that there was a significant influence between education level, credit accessibility, ability to prepare and present financial reports, and interest in using e-commerce on the performance of MSMEs in the city of Malang. Keywords : Education Level, Credit Accessibility, Financial Statements, E-commerce, MSME Performance
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