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PENGARUH KEAHLIAN AKUNTANSI DAN KEUANGAN KOMITE AUDIT DAN DEWAN KOMISARIS TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perbankan Yang Terdaftar Di Bursa Efek Indonesia Periode 2019-2020) R. Triwigati Ningsih; Maslichah Maslichah; Arista Fauzi Kartika Sari
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 effect of the accounting and financial expertise of the audit committee and the board of commissioners on earnings management. The case study in this study is a banking company listed on the Indonesia Stock Exchange for the 2019-2020 period. Sampling using purposive sampling technique. Data analysis using multiple regression analysis. The samples obtained in this study were 46 companies that met the sample criteria. The results of this study are the results of testing the variables of audit committee accounting expertise, audit committee financial expertise, board of commissioners accounting expertise, board of commissioners financial expertise have a simultaneous effect on earnings management. The test results show that the audit committee with accounting expertise has a positive effect on earnings management. The test results show that the audit committee with financial expertise has a positive effect on earnings management. The test results show that the board of commissioners who have accounting expertise has a positive effect on earnings management. The test results show that the board of commissioners who have financial expertise has a positive effect on earnings management. Keywords: Accounting Expertise, Financial Expertise, Accounting Expertise Board of Commissioners Earnings Management, Audit Committee.
PENGARUH PEMAHAMAN DASAR AKUNTANSI KEUANGAN DAN KEMAMPUAN MENGGUNAKAN KOMPUTER TERHADAP PRESTASI BELAJAR KOMPUTER AKUNTANSI PADA MAHASISWA PROGRAM STUDI AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS ISLAM MALANG Panetep Bagus Samudra; Maslichah Maslichah; Dwiyani Sudaryanti
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 basic understanding of financial accounting and the ability to use computers on learning achievement of accounting computers in accounting study program students, Faculty of Economics and Business, Islamic University of Malang. The population in this study were students of the accounting study program, Faculty of Economics and Business, Islamic University of Malang. The sample used is part of the accounting students of the Faculty of Economics and Business, Islamic University of Malang. The technique used in sampling was purposive sampling technique, with 103 students selected as a sample. The data were collected using a questionnaire method. The data analysis method used is multiple regression analysis with the help of SPSS software version 14 (Statistical Products and Service Solutions version 14). The test data used were simultaneous hypothesis testing (f), determination coefficient (R2), and partial hypothesis testing (t). The results showed that the independent variable simultaneously had a significant effect on the dependent variable. Based on the coefficient of determination test results, the value of R2 Square is 53.6% while the remaining 46.4% is influenced by other variables not included in this study. Based on the results of the partial test, the variables of basic understanding of financial accounting (sig = 0.000) and the ability to use computers (sig = 0.004) have an effect on the learning achievement of accounting computers.Keywords: basic understanding of financial accounting, ability to use computers and learning achievement of accounting computers
ANALISIS KINERJA KEUANGAN PERUSAHAAN SEBELUM DAN SESUDAH INITIAL PUBLIC OFFERING (IPO) DI BURSA EFEK INDONESIA (Studi Kasus Pada Perusahaan Non Keuangan Yang IPO Di Bursa Efek Indonesia Tahun 2016) Mahfiro Mahfiro; Maslichah Maslichah; M. Cholid Mawardi
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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Abstract

ABSTRACTThe purpose of this study is to explain the difference in financial performance of non-financial companies before and after their initial public offering (IPO) on the Indonesia Stock Exchange (BEI). This study applies a quantitative approach with statistical methods. Research variables consist of Current Ratio (CR), Debt Ratio (DER), Debt Ratio (DR), Total Asset Turnover (TATO), Net Return (NPM), Return on Investment (ROI), and Return on Equity.  Data analysis is a descriptive statistical analysis, which is an inference statistical analysis consisting of hypothesis testing and hypothesis testing using SPSS version 20. The results of the hypothesis test using the paired t test show that there is a large difference in the financial performance of the company before and after the IPO. Viewed from average CR and ROE. On the other hand, looking at the average values of DER, DR, TATO, NPM, and ROI, there is no big difference in the financial performance of the company before and after the IPO. Overall, the company's financial performance has not improved since the IPO. This may be due to the short observation period and the condition of the company still in the adjustment stage after the IPO.Keywords: Financial Performance, Initial Public Offering, IPO, BEI, Financial Ratio
PENGARUH PEMANFAATAN TEKNOLOGI INFORMASI, DUKUNGAN MANAJEMEN PUNCAK, DAN KEMAMPUAN PEMAKAI TERHADAP EFEKTIFITAS SISTEM INFORMASI AKUNTA (Studi Empiris pada kantor BPPKAD kabupaten Rembang) Arum kamawati; Maslichah Maslichah; Hariri Hariri
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

Computer-based accounting information system is essential applied in cooperatives to produce a form of financial statements information that is relevant and reliable. This study aims to demonstrate empirically the effect of the use of information technology, user participation, top management support and engineering capabilities users of accounting information systems at the effectiveness of accounting information systems. Sampling technique used is the census sampling technique (saturated sample) and get a sample of 80  samples. Questionnaires were returned and deserves to be treated as many as 80questionnaires. Data analysis technique used is the technique of linear regression analysis showed that the variables berganda.Hasil use of information technology, user participation, top management support, the ability of users of accounting information systems engineering positive influence on the effectiveness of the system of accounting informmasi. Keywords: Information Technology Utilization, User Participation, Top Management Support, Effectiveness SIA  
PENGARUH STRUKTUR GOOD CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2020 Rahma Maulidia; Maslichah Maslichah; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 10 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
Publisher : Universitas Islam Malang

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Abstract

This study aims to determine the effect of the structure of good corporate governance on the disclosure of corporate social responsibility in financial companies listed on the Indonesian stock exchange in 2018-2020. The independent variables in this study are managerial ownership, institutional ownership, audit committee, and the size of the board of commissioners, while the dependent variable is the disclosure of corporate social responsibility in financial companies listed on the Indonesian stock exchange in 2018-2020. This type of research is quantitative research, because the data used are in the form of numbers and numbers. The source of data in this study is secondary data obtained from the annual reports of financial companies listed on the Indonesia stock exchange in 2018-2020 which are taken from the website www.idx.co.id. The population in this study are financial companies listed on the Indonesian stock exchange during 2018-2020. The data collection method used purposive sampling technique. The hypotheses were tested using descriptive statistical analysis, normality test, classical assumption test, multiple linear regression analysis test, and hypothesis testing using SPSS Version 26. The results showed that managerial ownership variable had a positive and significant effect on corporate social responsibility disclosure (0.013 < 0.05), while the institutional ownership variable has no effect on the disclosure of corporate social responsibility (0.453 > 0.05), the audit committee variable has no effect on the disclosure of corporate social responsibility (0.373 > 0.05), and the variable size of the board of commissioners has a positive and positive effect. significant to the disclosure of corporate social responsibility (0.006 <0.05).Keywords: corporate social responsibility, managerial ownership, institutional ownership, audit committee, board of commissioners size.
PENGARUH TINGKAT KESEHATAN BANK TERHADAP RETURN SAHAM SELAMA PANDEMI COVID-19 PADA PERBANKAN YANG TERDAFTAR DI BEI Kurniawati Widi Pratiwi; Maslichah Maslichah; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 02 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

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This study aims to explain the impact of bank health on stock returns during the COVID-19 pandemic in banks listed on the IDX. Using indicators of capital adequacy ratio (CAR), return on assets (ROA), operating income from operating expenses (BO/PO), and non-performing loans (NPL). The data used is secondary data obtained from the Investment Gallery, Faculty of Economics and Business, Islamic University of Malang and the official website www.idx.co.id. Sampling was done by using purposive sampling method. The sample of this survey is 27 public banking companies in three quarters. So that obtained a total of 81 samples. The results of this study indicate that the CAR and ROA variables partially have a positive and significant effect on stock returns. BO/PO has a significant negative effect on stock returns. Non-performing loans, on the other hand, do not affect stock returns.Keywords: bank’s health rate; stock return
PENGARUH PEMERIKSAAN INTERIM, LINGKUP AUDIT DAN INDEPENDENSI TERHADAP PERTIMBGAN OPINI AUDITOR (STUDI KASUS PADA BPK RI PERWAKILAN PROVINSI JAWA TIMUR) Fitri Wirda Zahara; Hj. Maslichah
e_Jurnal Ilmiah Riset Akuntansi Vol 6 (2017): e_Jurnal Ilmiah Riset Akuntansi
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThis study aims to analyze the effect of interim audit, scope of audit, and independency on auditor judgements of auditors of BPK RI Jawa Timur Province Representatives. This study uses primary data through a questionnaire with Likert scale. Sampling method used is purposive sampling. The sample in this research were as many as eighty respondents. Test the quality of data use in this research is the reliability test using Cronbach alpha and test the validity of using the Pearson correlation and hypothesis testing using multiple regression analysis using SPSS 17.0. The Result processing and analysis of data from this study are: (a) interim audit has significant positive effect on auditor judgements, (b) scope of audit has significant positive effect on auditor judgements, (c) independency has significant positive effect on auditor judgements, (d) interim audit, scope of audit and independency influence auditor judgements simultaneously.Keywords: Interim Audit, Scope of Audit, Independency and Auditor Judgements
PENGARUH MANAJEMEN LABA TERHADAP CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE PADA PERUSAHAAN YANG MELAKUKAN MANIPULASI AKRUAL DAN MANIPULASI REAL (Pada Perusahaan Pertambangan Yang Telah Terdaftar Di Bursa Efek Indonesia (BEI) Pada Tahun 2017-2019) Era Perdana; Dwiyani Sudaryanti; Maslichah Maslichah
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 07 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021
Publisher : Universitas Islam Malang

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Abstract

This study aims to determine the differences in earnings management on the Corporate Social Responsibility Disclosure: Testing of Accrual Manipulation and Real Manipulation (in mining companies that have been listed on the Indonesia Stock Exchange (IDX) in 2017-2019). Based on the calculation data, there are 25 companies that selected to be the sample. The results of the analysis. Based on the calculation of the F test or testing simultaneously, it shows that Accrual Profit Manipulation and Real Profit Manipulation simultaneously affect Corporate Social Responsibility. Based on the calculation of the partial test, it shows that the results of the Accrual Profit Manipulation and Real Profit Manipulation variables have a significant value less than 0.05, which means that Accrual Profit Manipulation and Real Profit Manipulation have an effect on Corporate Social Responsibility.Keywords: accrual manipulation, real manipulation, Corporate social responsibility
PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE, AUDIT BRAND NAME DAN UKURAN PERUSAHAAN TERHADAP KONSERVATISME AKUNTANSI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2018 Emi Febriani; Maslichah Maslichah; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 12 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

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Abstract

This study aims to determine the Effect of Good Corporate Governance Mechanisms, Brand Name Audit and Company Size on Accounting Conservatism in Manufacturing Companies Listed on the Indonesia Stock Exchange in 2016-2018. Based on the number of calculations obtained 49 companies selected to be sampled. The results of the analysis using multiple linear regression analysis show Managerial Ownership, the Proportion of Independent Commissioners, Institutional Ownership, Brand Name Audit and Company Size simultaneously have a significant effect on Accounting Conservatism. Partial test results show Managerial Ownership, Proportion of Independent Commissioners and Institutional Ownership does not have a significant effect on Accounting Conservatism. Partial test results show that Brand Name Audit and Company Size have a significant effect on Accounting Conservatism.Keywords : Good Corporate Governance Mechanism, Brand Name Audit,  Company Size, Accounting Conservatism.
PENGARUH TEKNOLOGI INFORMASI DAN PENGGENDALIAN INTERNAL TERHADAP KUALITAS SISTEM INFORMASI AKUNTANSI PADA PEMERINTAH DAERAH KABUPATEN BIMA Nurfailah Nurfailah; Maslichah Maslichah; Abdul Wahid Mahsuni
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 08 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
Publisher : Universitas Islam Malang

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Abstract

The purpose of this study was to examine the effect of information technology and internal control on the quality of accounting information systems in the Regional Government of Bima Regency, West Nusa Tenggara Province. The population used in this study were employees who worked at the Regional Government of Bima Regency, West Nusa Tenggara. Sampling was carried out as many as 60 employees, this study used a quantitative approach in collecting data using questionnaires and data analysis using descriptive statistics and multiple linear regression. The results of this study indicate that information technology and internal control have a significant effect on the quality of accounting information systems.Keywords: Information Technology and Internal Control on the Quality of Accounting Information Systems.
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