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<![CDATA[Konflik Peran, Kepribadian LOC Internal, Kinerja Auditor dan Moderasi Tekanan Anggaran Waktu (Suatu Studi pada Auditor yang Bekerja pada KAP di Surabaya) ]]>
<![CDATA[Aulia, Yoosita]]>;
<![CDATA[Esti Handayani, Alberta]]>
<![CDATA[ Akuntansi : Jurnal Akuntansi Integratif Vol. 5 No. 2 (2019): Volume 5, Nomor 2, Oktober 2019 ]]>
Publisher : <![CDATA[Prodi Akuntansi UIN Sunan Ampel Surabaya ]]>
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DOI: 10.29080/jai.v5i02.162
<![CDATA[This study aims to explain some of the factors that influence auditor performance and TAW moderation on the influence of role conflict and internal LOC personality on auditor performance on auditors working at KAP in Surabaya, especially to prove role conflict and internal locus of control personality influence auditor performance. and prove that TAW is able to strengthen the  negative influence of role conflict on auditor performance, and prove that TAW weakens the positive influence of internal locus of control personality on auditor performance. This study uses quantitative methods and PLS-SEM analysis techniques. This study successfully proved that role conflict has a negative effect on auditor performance, internal LOC personality has a positive effect on auditor performance, TAW is able to moderate the influence of role conflict on auditor performance, and TAW cannot moderate the internal LOC personality towards auditor performance]]>
<![CDATA[Pengaruh Corporate Social Responsibility terhadap Nilai Perusahaan dengan Earnings Management sebagai Variabel Mediasi ]]>
<![CDATA[Nanda Soemarsono, Prinintha]]>;
<![CDATA[Alkausar, Bani]]>
<![CDATA[ Akuntansi : Jurnal Akuntansi Integratif Vol. 5 No. 2 (2019): Volume 5, Nomor 2, Oktober 2019 ]]>
Publisher : <![CDATA[Prodi Akuntansi UIN Sunan Ampel Surabaya ]]>
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DOI: 10.29080/jai.v5i02.184
<![CDATA[The purpose of this study was to determine the ability of earnings management to be a mediating variable in the relationship between and corporate social responsibility to corporate value of the investor / prospective investors. The sample used in this study was 108 companies that entered the competition Indonesia Most Trusted Company between 2009 and 2014. Path analysis is used by researcher to determine direct and indirect effect between exogenous and endogenous variables in this study. Hypothesis testing is done using SPSS ver. 20. The results obtained in this study corporate social responsibility has a positive influence on the enterprise value, and earnings management has a negative effect on the enterprise value. Earnings management can not be a mediating variable in the relationship between corporate social responsibility with the enterprise value.]]>
<![CDATA[Pengaruh Laba Akuntansi dan Arus Kas Operasi Terhadap Return Saham pada Perusahaan yang Terdaftar di Jakarta Islamic Index ]]>
<![CDATA[Rahmawati, Dewi]]>
<![CDATA[ Akuntansi : Jurnal Akuntansi Integratif Vol. 5 No. 2 (2019): Volume 5, Nomor 2, Oktober 2019 ]]>
Publisher : <![CDATA[Prodi Akuntansi UIN Sunan Ampel Surabaya ]]>
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DOI: 10.29080/jai.v5i02.216
<![CDATA[This study aims to determine the effect of accounting earnings and operating cash flow in partial, simultaneous, and the most dominant variables that influence on stock returns in companies listed on the Jakarta Islamic Index. The research method used is associative quantitative. The analysis technique is multiple regression analysis. This research was conducted using a selected sample of 16 companies registered in the Jakarta Islamic Index for the 2014-2017 period, so that the research data from 64 annual financial reports. Data collection is done by means of documentation that is taking from the internet and literature. Based on the results of research that was tested through a t test or partially by the SPSS test it was concluded that accounting profit and operating cash flow affect stock returns. For the F test it was concluded that accounting earnings and operating cash flows simultaneously affect stock returns. The test results of the most dominant variable are accounting earnings because the significance value is close to zero and shows the greatest beta value.]]>
<![CDATA[Pengaruh Tax Avoidance terhadap Kinerja Perusahaan ]]>
<![CDATA[Rokhmah, Ainur]]>
<![CDATA[ Akuntansi : Jurnal Akuntansi Integratif Vol. 5 No. 2 (2019): Volume 5, Nomor 2, Oktober 2019 ]]>
Publisher : <![CDATA[Prodi Akuntansi UIN Sunan Ampel Surabaya ]]>
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DOI: 10.29080/jai.v5i02.218
<![CDATA[This study aims to address the problem formulation related to the effect of tax avoidance on the performance of manufacturing companies which are proxied by return on assets (ROA). The research method used is a quantitative approach with a causal or causal form. The research technique used is multiple regression analysis using SPSS Statistics Version 23. The number of samples in this study were 97 company financial reports from a total population of 153 manufacturing company financial statements in 2017. The data used in this study are secondary data with Data is collected by means of documentation that is taking from the Indonesia Stock Exchange website and literature. This study found that tax avoidance has a negative effect on company performance, which means that the more companies reduce tax avoidan ce actions, it can improve company performance. This study also found that leverage has a negative effect on company performance, which means the higher leverage can reduce company performance.]]>
<![CDATA[Pengaruh Tekanan Publik terhadap Pengungkapan Laporan Tanggung Jawab Sosial Perusahaan ]]>
<![CDATA[Wicaksono, Achmad]]>
<![CDATA[ Akuntansi : Jurnal Akuntansi Integratif Vol. 5 No. 2 (2019): Volume 5, Nomor 2, Oktober 2019 ]]>
Publisher : <![CDATA[Prodi Akuntansi UIN Sunan Ampel Surabaya ]]>
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DOI: 10.29080/jai.v5i02.230
<![CDATA[This study aims to examine the effect of public pressure on disclosure of corporate social responsibility reports. This study uses a quantitative approach. This study uses secondary data which is an annual report of manufacturing companies listed on the Indonesia Stock Exchange in 2017. This study uses a purposive sampling method to obtain a sample of 111 manufacturing companies. This study uses multiple linear regression techniques for testing hypotheses using the SPSS program. The results of this study indicate that public pressure as measured by industry type has a significant influence on the Disclosure of Social Responsibility Reports of manufacturing companies listed on the Indonesia Stock Exchange in 2017 which can be shown from the significance value of Industry Type = 0,000 and simultaneous significance value = 0,000. From the results of the research Adjusted R² of 36.3% variation in disclosure of social responsibility that can be explained by the variables used in this study. While the rest is explained by other variables not used in the study.]]>
<![CDATA[Persepsi Stakeholders dalam Kesiapan dan Pelaksanaan Pelaporan Keuangan desa Berbasis Undang-Undang No.6 Tahun 2014 ]]>
<![CDATA[Ravita Hanun, Nur]]>
<![CDATA[ Akuntansi : Jurnal Akuntansi Integratif Vol. 6 No. 1 (2020): Volume 6, Nomor 1, April 2020 ]]>
Publisher : <![CDATA[Prodi Akuntansi UIN Sunan Ampel Surabaya ]]>
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DOI: 10.29080/jai.v6i01.240
<![CDATA[This research is to find out, describe and analyze stakeholder perceptions in the preparation and implementation of village financial reporting. This research is a qualitative research. The case study method approach was chosen to analyze social phenomena that exist in village financial reporting seen from stakeholder perceptions. Research informants consisted of key stakeholders, supporting stakeholders and key stakeholders. Data analysis uses triangulation techniques to reduce data, present data and draw conclusions. The results of this study indicate that the readiness and implementation in the preparation of village financial reporting affects the timing of the delivery of village financial statements. Stakeholders' perceptions state that village government is not ready to implement village financial reporting based on Law No. 6 of 2014 concerning Villages.]]>
<![CDATA[Pengaruh Return on Equity, Earning Per Share dan Debt to Equity Ratio terhadap Harga Saham Syariah ]]>
<![CDATA[Kurnia, Dewi]]>;
<![CDATA[Prika Aprilliana, Dhea]]>;
<![CDATA[Diana, Nana]]>
<![CDATA[ Akuntansi : Jurnal Akuntansi Integratif Vol. 6 No. 1 (2020): Volume 6, Nomor 1, April 2020 ]]>
Publisher : <![CDATA[Prodi Akuntansi UIN Sunan Ampel Surabaya ]]>
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DOI: 10.29080/jai.v6i01.241
<![CDATA[This study aims to examine the effect of ROE, EPS, and DER on Shariah stock prices and to find out and analyze which variables provide the most dominant influence on sharia stock prices in automotive subsector manufacturing companies listed on ISSI. The research sample was taken using a quantitative method with a descriptive approach. The analysis technique is multiple regression analysis. The sample used was 8 companies during the 2015-2018 period so that the total data processed was 32 data. Data collection is done by means of documentation that is taking data from the internet. The results of the analysis show that ROE partially has a positive and significant effect on Sharia Share Prices. Whereas EPS, and DER have a negative effect on Sharia stock prices]]>
<![CDATA[Analisis Sistem Manajemen Kinerja pada Varna Culture Hotel Surabaya ]]>
<![CDATA[Riza Adistie, Gisti]]>;
<![CDATA[Hirdianti Bandi, Maulida]]>
<![CDATA[ Akuntansi : Jurnal Akuntansi Integratif Vol. 6 No. 1 (2020): Volume 6, Nomor 1, April 2020 ]]>
Publisher : <![CDATA[Prodi Akuntansi UIN Sunan Ampel Surabaya ]]>
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DOI: 10.29080/jai.v6i01.242
<![CDATA[This research is to design performance measurement using the Balanced Scorecard method and to find out how much influence the performance measurement tools for the company. The design of the Balanced Scorecard method is based on four perspectives, namely financial perspective, customer perspective, internal business process perspective, and growth and learning perspective. This research is a qualitative exploratory study, because it requires research with in- depth interviews to obtain information about the performance management system that is implemented at the Varna Culture Hotel. The results of this study indicate that the performance measurement tool with the Balanced Scorecard method is basically a translation of the strategy and objectives to be achieved by the company in the long run, which is then measured and monitored on an ongoing basis. Therefore the Balanced Scorecard method is not only a translation of the strategy, but has become an important part in determining strategy and assisting the management of Varna Hotels in making decisions.]]>
<![CDATA[Determinasi Penggunaan E-Filing dengan Moderasi Kesiapan Teknologi Informasi ]]>
<![CDATA[Aulia, Yoosita]]>;
<![CDATA[Wahyuni, Putri]]>
<![CDATA[ Akuntansi : Jurnal Akuntansi Integratif Vol. 6 No. 1 (2020): Volume 6, Nomor 1, April 2020 ]]>
Publisher : <![CDATA[Prodi Akuntansi UIN Sunan Ampel Surabaya ]]>
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DOI: 10.29080/jai.v6i01.244
<![CDATA[This study aims to determine the effect of speed of access and ease of system on the use of e-filing with the readiness of information technology as a variable moderation. The population used is the entire Individual Taxpayer in the KPP Mulyorejo Surabaya.Sampling technique uses purposive sampling, number of respondents are 100 individual taxpayers .Analysis technique in this study is Multiple Linear Regression. The results indicate the speed of access, ease of system has a positive effect on the use of e-Filing, readiness of information technology cannot moderate the effect of speed of access to the use of e-Filing, and readiness of information technology moderates the effect of ease of system on the use of e-Filing]]>
<![CDATA[Pengaruh Carbon Emission Disclosure Terhadap Nilai Perusahaan Dengan Kinerja Lingkungan Sebagai Variabel Pemoderasi ]]>
<![CDATA[Ayu Rahmanita, Sheila]]>
<![CDATA[ Akuntansi : Jurnal Akuntansi Integratif Vol. 6 No. 1 (2020): Volume 6, Nomor 1, April 2020 ]]>
Publisher : <![CDATA[Prodi Akuntansi UIN Sunan Ampel Surabaya ]]>
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DOI: 10.29080/jai.v6i01.273
<![CDATA[This study aims to empirically know the influence of Carbon Emission Disclosure (CED) on firm value with environmental performance as a moderating variable. This research uses a quantitative approach by using secondary data. The sample was selected purposive sampling with a population of non-financial companies listed in Indonesia Stock Exchange from 2016-2018. The hypothesis was tested using SPSS 21 program with Moderated Regression Analysis(MRA) technique. The results of the research showed that CED and environmental performance were significantly positive effect on firm value. So it can be concluded that CED and PROPER can be used as a corporate signal to increase firm value. In addition, environmental performance can moderate the relationship between CED and firm value with pure moderator type.]]>
