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PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERBANKAN INDONESIA YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Mohammad Arswenda Putra Atmawiaji; Maslichah Maslichah; Abdul Wahid Mahsuni
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 10 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022
Publisher : Universitas Islam Malang

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Abstract

The purpose of this study was to determine the effect of Good Corporate Governance on the Financial Performance of Indonesian Banks Listed on the IDX. The population used is all banks listed on the IDX for the 2018-2020 period. The sampling technique was carried out by purposive sampling method. The sample of this research is 25 companies. Data analysis was performed using multiple linear regression method. The results of this study indicate that partially the board of directors and institutional ownership have a significant positive effect on ROA. Meanwhile, the board of commissioners, independent commissioners and audit committee have no effect on ROA.Keywords: Board of Commissioner, Independent Commissioner, Board of Director, Audit Committee, Return On Assets.
PENGARUH MOTIVASI INVESTASI DAN PENGETAHUAN INVESTASI TERHADAP MINAT INVESTASI DI PASAR MODAL PADA MAHASISWA FEB UNISMA DIMASA PANDEMI Ilham Muhammad Aurum Mulyono; Maslichah Maslichah; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 03 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022
Publisher : Universitas Islam Malang

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The purpose of this study is to determine the effect of investment motivation and investment knowledge on the investment interest of students of the Faculty of Economics and Business, Islamic University of Malang in the capital market. The population in this study were accounting students of the Faculty of Economics and Business, Islamic University of Malang, class of 2018 - 2020. The sample used was accounting students of Faculty of Economics and Business, Islamic University of Malang, Class of 2018 - 2020 who had taken the Capital Market Money Market course. The sampling technique in this study was purposive sampling technique and the number of samples selected was 92 respondents. data collection in this study using the questionnaire method. The data analysis method in this study used multiple linear regression analysis using the SPSS 16 application. The tested data used were concurrent hypothesis testing (f), determinant coefficient (r2) and partial test (t). based on the results of research and test results that have been carried out, it shows that simultaneously the investment motivation variabel and investment knowledge have a significant effect on the investment interest variabel.Keywords: investment motivation, investment knowledge, investment interest, capital market money market
PENGARUH AKUNTANSI KONSERVATISME TERHADAP RELEVANSI NILAI LAPORAN KEUANGAN DENGAN KUALITAS LABA SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia 2015-2017) Nur Ana Berliana; Maslichah Maslichah
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 03 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
Publisher : Universitas Islam Malang

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ABSTRAKAkuntansi konservatisme adalah reaksi yang cenderung pada sikap kahati-hatian dalam pelaporan keuangan yang bertujuan agar laporan keuangan yang dihasilkan oleh perusahaan mencerminkan kondisi perusahaan yang sesungguhnya. Penelitian ini memiliki tujuan untuk mengetahui pengaruh akuntansi konservatisme, kualitas laba terhadap relevansi nilai laporan keuangan dan kualitas laba sebagai variabel moderasi untuk menginteraksi hubungan akuntansi konservatisme terhadap relevansi nilai laporan keuangan. Populasi penelitian ini yaitu indutri perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2015-2017. Metode penentuan sampel menggunakan purposive sampling, dengan beberapa kriteria yang telah ditentukan maka jumlah sampel sebanyak 30 perusahaan manufaktur. Data penelitian yaitu data sekunder yang diperoleh dari Bursa Efek Indonesia tahun 2015-2017. Teknis analisis data menggunakan Moderate Regression Analysis. Hasil penelitian menunjukkan bahwa variabel akuntansi konservatisme berpengaruh negatif signifikan terhadap relevansi nilai laporan keuangan, Kualitas laba tidak berpengaruh signifikan terhadap relevansi nilai keuangan, dan kualitas laba tidak mengiteraksi pengaruh akuntansi konservatisme dengan relevansi nilai laporan keuangan.Kata kunci : akuntansi konservatisme, relevansi nilai laporan keuangan, kualitas laba  ABSTRACTAccounting conservatism is a reaction that tends to be careful in financial reporting that aims to make the financial statements produced by the company reflect the true condition of the company. This study aims to determine the effect of conservatism accounting and earnings quality on the value relevance of financial statements and earnings quality as a moderating variable to interact the effect of accounting conservatism to the value relevance of financial statements. The population of this study is manufacturing industry companies listed on the Indonesia Stock Exchange (IDX) for the period 2015-2017. Sampling from the population using purposive sampling method. The result of sampling are 30 manufacturing companies. Technical data analysis using Moderate Regression Analysis. The results showed that conservatism accounting negative effect the value relevance of financial statement. Earnings quality does affect financial value relevance, and earnings quality can not moderating the effect of conservatism accounting to the value relevance statements.Keywords:conservatism accounting, value relevance of financial statements, earnings quality
PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP LUAS PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) (Studi Empiris Terhadap Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2013-2015) Muhammad Iswahyudi; Maslichah Maslichah; Afifudin Afifudin
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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AbstractThe purpose of this research is 1) to know the influence of corporategovernance mechanism toward for corporate social responsibility, 2) to know theeffect of company size to corporate social responsibility, 3) to know the influenceof profitability to corporate social responsibility.The population used in this study are all manufacturing companies listedon the Indonesia Stock Exchange (BEI) in 2013-2015. Sample selection usingpurposive sampling. Based on the criteria, obtained 50 companies that becamethe sample in this study. The method used in this study using multiple linearregression method.Based on the results of the analysis can be put forward severalconclusions as follows: 1) T test results show that for corporate governancemechanism variable has no significant effect on firm value, company size has nosignificant effect on corporate social responsibility, and profitability (ROE)Significant to corporate social responsibility. 2) The result of f test shows thatcorporate governance mechanism, company size, profitability (ROE) andsimultaneously have significant influence to corporate social responsibility.Keywords: Corporate Governance Mechanism, Company Size, Profitability,Corporate Social Responsibility.
PENGARUH PENGALIHAN PP 46 2013 MENJADI PP 23 2018 TERHADAP TINGKAT PERTUMBUHAN WAJIB PAJAK UMKM DAN PENERIMAAN PPH PASAL 4 AYAT (2) DI KPP PRATAMA PASURUAN Wahyu Suryani; Maslichah Maslichah; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 02 (2019): e_Jurnal Ilmiah Riset Akuntansi Februari 2019
Publisher : Universitas Islam Malang

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ABSTRACT            This research aims to know the influence of diversion PP 46 2013 be PP 23 2018 growth rate against the taxpayer acceptance of SME and income tax article 4 paragraph (2). This research included in the descriptive approach to quantitative. Data collection for this study using the method of documentation that exists in the KPP Pratama Pasuruan. Data analysis techniques used for hypothesis testing is to test the Mann Whitney Test are included in this category are nonparametric. The results of the analysis showed the growth rate of the taxpayer with the highest significance SME 0.814 more than 0.05 conclusion then no different from taxpayer SME growth rates before and after diversion PP 46 2013 be PP 23 2018. PPh acceptance of article 4 paragraph (2) with a value of less than 0.05 significance of 0.011 conclusion then no different from taxpayer SME growth rates before and after diversion PP 46 than 2013 be PP 23 2018.Key words: PP 46 2013, PP 23 2018, the growth of the taxpayer acceptance of SME, PPh Pasal verses (2)
PENGARUH ISLAMIC GOVERNANCE SCORE, LEVERAGE, PROFITABILITAS, DAN SIZE TERHADAP ISLAMIC SOCIAL REPORTING INDEX PADA BANK UMUM SYARIAH DI INDONESIA PERIODE 2012-2016 Fatin Nabilah; Maslichah Maslichah; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 03 (2018): e_Jurnal Ilmiah Riset Akuntansi Februari 2018
Publisher : Universitas Islam Malang

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ABSTRACTThis study aims to determine the influence of Islamic Governance Score(IGS), Leverage (DAR), Profitability (ROA), and Size of Islamic Social ReportingIndex at Sharia Commercial Bank registered in the Financial Services Authority(OJK) period 2012-2016. The type of research used is quantitative. This researchuses purposive sampling technique. The population used in this study were 13companies and produced 7 sample companies based on predetermined criteria forone year, resulting in 35 sample data of the company for five years for the period2012-2016. By using multiple linear regression analysis, the result of thisresearch proves that Islamic Governance Score (IGS), Leverage (DAR),Profitability (ROA), and Size influence to Islamic Social Reporting Index. IslamicGovernance Score (IGS) has no effect on Islamic Social Reporting Index.Leverage (DAR) has a negative effect on Islamic Social Reporting Index. WhileProfitability (ROA) and Size have a significant positive effect on Islamic SocialReporting Index.Keywords : Islamic Governance Score, Leverage, Profitability, Size, IslamicSocial Reporting Index
PENGARUH TINGKAT INFLASI, PERTUMBUHAN EKONOMI, NILAI TUKAR RUPIAH DAN PENGUSAHA KENA PAJAK TERHADAP PENERIMAAN PAJAK PERTAMBAHAN NILAI PADA DJP JAWA TIMUR III Hany Ayu Rahma Maulidya; Maslichah Maslichah; Abdul Wahid Mahsuni
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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The purpose of this study is to analyze the effect of the inflation rate, to analyze the effect of economic growth, to analyze the effect of the rupiah exchange rate, to analyze the effect of the number of taxable entrepreneurs, and to analyze the effect of inflation rate, economic growth, rupiah exchange rate, number of taxable entrepreneurs on the value growth tax revenue at the Regional Office of DJP East Java III. The sample in this study uses a saturated sample determination technique that uses all members of the population to be used as a sample. This research data is in the form of a time series in the period 2017-2019 with monthly data, so the number of samples is 36 observations. The analytical methods of this research are Multiple Linear Regression Analysis, Descriptive Statistics, Normality Test, and Classical Assumption Test. The results of the study indicate that the rate of inflation, economic growth, Rupiah exchange rate and the number of taxable entrepreneurs simultaneously have an effect on Value Added Tax Revenue. Inflation Rate, Economic Growth, Rupiah Exchange Rate partially have no effect on Value Added Tax Revenue. The number of Taxable Entrepreneurs partially has a significant negative effect on Value Added Tax Revenue.Keywords: inflation rate, economic growth, rupiah exchange rate, taxable entrepreneur, and value added tax revenu.
PENGARUH KOMPETENSI, PENGALAMAN KERJA, DAN GENDER TERHADAP KINERJA AUDITOR (STUDI EMPIRIS PADA KAP DI KOTA MALANG) Gustamin Abjan; Maslichah Maslichah; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 01 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021
Publisher : Universitas Islam Malang

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This study is aimed to determine the effect of the competence, work experience and gender on the auditor performance of public accounting firm in the Malang city. Source of data using primary data and using purposive sampling method share to 84 questionnaire, but we only get back 60 respondents and data that can be processed are 44. The result of this study indicate that the variable competence and work experience have a positive effects on the auditor performance. While, the variable gender does not effect on the auditor performance of public accounting firm in the Malang city. Keywords : auditor performance, competence, work experience, gender.
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP HUBUNGAN MANAJEMEN LABA DENGAN NILAI PERUSAHAAN (STUDI EMPIRIS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA 2013-2015) Siti Istiqomah; Hj. Maslichah Hj. Maslichah; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 6, No 03 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017
Publisher : Universitas Islam Malang

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The aims of this research : 1) To know the influence of profit management toward the firm value, 2) To know thw influence of Good Corporate Governance toward the firm value, 3) To know the effect of Good Corporate Governance to relationship profit management and companies value. The populationof this research is all of the manufaclture componies that listed in Bursa Efeke Indonesia on 2013-2015. The sampel is selected by using purposive sampling. There were 20 companies that became the sampel of this researt bared on the criteria. This research used double regretive linear design. The result of this research showed that: 1) Profit management was not influence significant toward the firm value, 2) Good Corporate Governance gave negative effect toward the firm value, 3) Good Corporate Governance as the variable moderation was not able to decrease the effect of profit management toward the firm value.
PERBANDINGAN RETURN DAN RISK SAHAM SYARIAH DENGAN SAHAM NON SYARIAH SELAMA PANDEMI COVID-19 DI INDONESIA (Studi Kasus pada Jakarta Islamic Index dan IDX30) Verna Diarawati; Maslichah Maslichah
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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This study aims to find out the comparison and analysis of return and risk of sharia stocks with non-sharia stocks during the covid-19 pandemic in Indonesia precisely in January to June 2020 with case studies on the Jakarta Islamic Index and IDX30. This research is a quantitative research with a type of comparative descriptive research that is research by comparing one or more variables against different samples, which use return and risk on JII index, and IDX30 Index as a comparison. In quantitative research, sample determination can use a purposive sampling method with 14 companies registered in Jakarta Islamic Index (JII) and 10 companies listed on IDX30 index. The results of this study showed that from the Independent Sample t Test hypothesis test that there is no significant difference between the return and risk of sharia stocks and non-sharia stocks that are consistent in the list of JII index and IDX30 index.Keywords: Return, Risk, sharia stocks, non-sharia stocks
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