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Kab. mojokerto,
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INDONESIA
PRIVE: Jurnal Riset Akuntansi dan Keuangan
Published by Universitas Islam Majapahit
ISSN : 26157314     EISSN : 26157306     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : -
Articles 7 Documents
 1 
Search results for , issue "Vol. 2 No. 1 (2019): Maret" : 7 Documents clear
Pengaruh Profitabilitas, Financial Leverage dan Size Terhadap Perataan Laba (Income Smoothing) Pada Perusahaan Manufaktur Tekstil dan Garment Yang Terdaftar di BEI Tahun 2012 - 2016 Nur Rosyidah; Tatas Ridho Nugroho; Toto Heru Dwihandoko
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 2 No. 1 (2019): Maret
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

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Abstract

Income smoothing is the process of report manipulation earning so that fluctuation can be reduced in earning to a level considered normal by the company. This action is often used by managers to reduce the risk of the company's stock market. Income smoothing actions occur because investors in evaluating company performance often focus on the company's profit in the financial statements published. The purpose of this study is to determine whether there is an effect of profitability, financial leverage, and size on income smoothing. Furthermore, knowing the relationship between t test and f test that can be proved by partial and simultaneous, and to find out the most dominant factors that influence income smoothing. The sample in this study are textile and garment manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2012 - 2016. Data was collected through purposive sampling method. The analysis performed is multiple linear regression, t test, f test, coefficient of determination test by first doing a classic assumption test. The results of this study indicate that Financial Leverage and size have a significant effect on income smoothing. Profitability has no significance influence on income smoothing.
The Influence of Housing Loan (KPR) to Non Performing Loan and its Impact on Return on Asset (Case Study on PT. Bank Tabungan Negara (Persero) Tbk.): THE INFLUENCE OF HOUSING LOAN (KPR) TO NON PERFORMING LOAN AND ITS IMPACT ON RETURN ON ASSET (Case Study on PT. Bank Tabungan Negara (Persero) Tbk.) Hasan Fahmi Kusnandar; Maman Sulaeman; Gun Gun Gunawan; Rangga Puja Debara
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 2 No. 1 (2019): Maret
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

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Abstract

The purpose of this research is to know a housing loan, non performing loan and return on asset as well as the influence of housing loan on non performing loan, and to determine the influence of housing loan and non performing loan are either partially or simultaneously on return on asset at PT. Bank Tabungan Negara (Persero) Tbk. The method used in this research is descriptive method analysis with aproach a case study to the PT. Bank Tabungan Negara (Persero) Tbk. The data collected form the primary data and secondary data with analysis technique using path analysis. The results showed that : (1) a housing loan on PT. Bank Tabungan Negara (Persero) Tbk. shows the biggest result in the year 2015, non performing loan on PT. Bank Tabungan Negara (Persero) Tbk. shows the biggest result in the year 2012 until year 2015 and return on asset on PT. Bank Tabungan Negara (Persero) Tbk. shows the biggest result in the year 2010 (2) housing loan significant effect on non performing loan (3) housing laon in partial does effect significant to return on asset, partial non performing loan does not effect significant to return on asset and housing loan and simultaneous non performing loang does effect significant on return on asset.
Tradisi Buwuh Dalam Perspektif Akuntansi Piutang dan Hibah di Kecamatan Lowokwaru Kota Malang Eviana Dwi Saputri; Muhammad Hasyim Ashari
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 2 No. 1 (2019): Maret
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

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Abstract

Abstract This study discusses the Buwuh tradition in the perspective of accounting (accounts receivable or grant) in the Lowokwaru of Malang City. The purpose of this study is to explain the phenomenon of traditional traditions that occur in the Lowokwaru of Malang City in the perspective of accounting: accounts receivable or grant. In this study, researchers used descriptive qualitative methods. The researcher tried to obtain information about the opinion of the residents in sub-district Lowokwaru Malang City about the Buwuh tradition in the perspective of account receivable or in-depth and comprehensive accounting. The results of research and analysis on the practice of the Buwuh tradition in the perspective of accounts receivable accounting and grants in the Lowokwaru of Malang City have two perspectives, namely 9 informants arguing that the Buwuh tradition is a grant and 4 informants argue that the Buwuh tradition is a receivables. The final conclusions of this study are: (1) The first group sentenced him as a grant, stating that the practice of the people in Lowokwaru of Malang City was a form of sincerity of the giver of the buwuh which was done purely to help and help each other and not expect a reward or reply from the owner of the title; (2) The second group is the group that punishes it as accounts receivable because the habits that occur in the community of Lowokwaru of Malang City are related to buwuh practices which have debt implications so that there is a need to be returned in accordance with the previously handed over amounts or forms. Keywords - Buwuh Traditions, Receivables, Grants Abstrak Penelitian ini membahas mengenai tradisi buwuh dalam perspektif akuntansi (piutang atau hibah) di Kelurahan Lowokwaru Kota Malang. Tujuan penelitian ini adalah untuk menjelaskan fenomena tradisi buwuh yang terjadi di Kelurahan Lowokwaru Kota Malang dalam perspektif akuntansi piutang atau hibah. Pada penelitian ini, peneliti menggunakan metode kualitatif deskriptif. Peneliti mencoba untuk memperoleh informasi mengenai pendapat warga kecamatan Lowokwaru Kota Malang tentang tradisi buwuh dalam perspektif akuntansi piutang atau hibah secara mendalam dan komperehensif. Hasil penelitian dan analisis tentang praktik tradisi buwuh dalam perspektif akuntansi piutang dan hibah di Kelurahan Lowokwaru Kota Malang memiliki dua perspektif yaitu 9 informan berpendapat bahwa tradisi buwuh tersebut merupakan hibah dan 4 informan berpendapat bahwa tradisi buwuh tersebut merupakan piutang. Kesimpulan akhir penelitian ini adalah: (1) Kelompok pertama menghukuminya sebagai hibah sehingga menyatakan bahwa praktik buwuh yang terjadi di masyarakat Kecamatan Lowokwaru Kota Malang adalah bentuk keikhlasan pemberi buwuh kepada pemilik hajat yang dilakukan murni untuk saling membantu dan menolong sesama dan tidak boleh mengharapkan imbalan atau balasan dari pemilik hajat; (2) Kelompok kedua adalah kelompok yang menghukuminya sebagai piutang karena kebiasaan yang terjadi di masyarakat Kecamatan Lowokwaru Kota Malang terkait praktik buwuh yang memiliki implikasi hutang-piutang sehingga ada keharusan untuk dikembalikan sesuai dengan jumlah atau bentuk yang diserahterimakan sebelumnya. Kata Kunci – Tradisi Buwuh, Piutang, Hibah
Pengaruh Kompetensi, Independensi, dan Motivasi Auditor Internal terhadap Efektivitas Struktur Pengendalian Internal Pada Kalla Group Nurbayani Nurbayani; Muliana Muliana
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 2 No. 1 (2019): Maret
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

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Abstract

This research aims to analyze and prove the effect of competency, independecy and motivation intern auditor on the effectiveness structure of internal control on the group kalla. The sample of research consists of 30 respondens they are intern auditor of kalla group. The research data uses kuesioner. The analysis technique of research data uses multiple regretion analysis. The empirical results find that kompetence, can determine effectiveness of internal control, but independece and motivation can’t determine effectiveness of internal control on the group kalla
Pengaruh Komitmen Manajemen dan Kapasitas Sumber Daya Manusia Terhadap Transparansi Laporan Keuangan di Pt. Hilon Felt Cabang Mojokerto Muhammad Shodiqul Amin; Supriadi Supriadi; Nurdiana Fitri Isnaini
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 2 No. 1 (2019): Maret
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

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Abstract

This research aims to know the influence of the commitment of the management capacity of human resources to the implementation of the transparency of financial reporting in the PT. Hilon Felt Mojokerto. Type of this research is quantitative research. The population in this study are all employees of the PT. Hilon Felt Mojokerto. Samples were taken using the technique of sampling as much as 36 total respondents. Engineering data collection using the questionnaire by means of distributed to respondents. Technique of data analysis in research using multiple linear regression analysis. Hypothesis testing using simultaneous test (test F) and partial test (test t) hypothesis testing using simultaneous test (test F) and partial test (test t) using SPSS program version 23.0. Research results based on the validity of the Test showed that the entire instrument of research is said to be valid and reliability. Based on results of test of hypothesis shows that simultaneously obtained significant levels of test results F = 0.000 < 0.05 (level of significant) and partially independent variables data obtained (commitment human resource capacity management) has the value of the significance result < 0.05 so that can be expressed the independent variable by partially and simultaneous effect on the transparency of financial statements. Based on the value of beta coefficient indicates the variable capacity of most influential human resources significantly to transparency of the financial report with the greatest value i.e. 4.14
Reaksi Pasar Atas Informasi Corporate Social Responsibility putri mutira mutira
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 2 No. 1 (2019): Maret
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

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Abstract

Purpose – The purpose of this paper is to identify the effects of Corporate Social Responsibility (CSR) disclosure on market reaction with Earning Response Coefficient (ERC) as proxy. Data/Object/Metodology – The researcher used secondary data obtained from Indonesian Stock Exchange. The level of the information of Corporate Social Responsibility measures by environment and social indicator in Global Reporting Initiative (GRI) 2006. Data were analyzed using regression analysis Findings – The results showed that the CSR disclosure proven negative effect on Earnings Response Coefficient (ERC). This result indicates CSR information disclosed is not adequate for investor to consider its information for their investment decision.
Pengaruh Motivasi Terhadap Minat Mahasiswa Akuntansi Untuk Mengikuti Pendidikan Profesi Akuntansi (PPAk) (Studi Pada Mahasiswa Prodi Akuntansi STIE Al-Anwar Mojokerto) Lely Fithri Nela Margarita; Hari Setiono; Tatas Ridho Nugroho
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 2 No. 1 (2019): Maret
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

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Abstract

The accounting profession education is an additional education that must be followed by accounting graduates, the minimum number of public accountants today is one that is faced by the public accounting profession who want to get an accountant degree, this study aims to provide evidence of the influence of motivation on the interest of STIE Al-Anwar accounting students to take up the accounting profession education (PPAk). This type of research uses a quantitative approach. The population of this study were 456 students in semester 2 to 8. The sample was determined using 2 purposive sampling and simple random sampling methods, and obtained a total sample of research as much as 50 samples. Data collection techniques using questionnaires. This study uses a Likert Scale as a questionnaire score. Data analysis used is descriptive analysis, while the analysis used in this study is multiple linear regression analysis. The results of the study prove that partially the quality motivation and economic motivation variables have a significant effect on students 'interest in participating in PPAk while career motivation variables do not affect students' interest to participate in PPAk. Simultaneously quality motivation, career motivation and economic motivation affect student interest in participating in PPAk. Determination coefficient results is 0.255 which means that the ability of the independent variable can explain the dependent variable by 25.5% while the remaining 74.5% is explained by other variables, which are not included and are not included in the regression model used.

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