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e_Jurnal Ilmiah Riset Akuntansi
Published by Universitas Islam Malang
ISSN : 23026200     EISSN : -     DOI : https://doi.org/10.33474/jra
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ilmiah Riset Akuntansi diterbitkan oleh Program Studi Akuntansi Fakultas Ekonomi Universitas Islam Malang setiap Februari dan Agustus dengan tujuan sebagai media pertukaran informasi dan karya ilmiah mahasiswa, staf pengajar, alumni, dan masyarakat akademik yang tertarik pada penelitian bidang akuntansi. Jurnal Ilmiah Riset Akuntansi menerima manuskrip atau naskah artikel dalam bidang kajian Akuntansi dari berbagai kalangan akademisi dan peneliti baik nasional maupun internasional. Cakupan bidang kajian di bidang Akuntansi, Sub bidang: Akuntansi Keuangan, Auditing, Akuntansi Manajemen, Akuntansi Syariah, Akuntansi Sektor Publik, Sistem Informasi Akuntansi, Akuntansi Internasional, Akuntansi Perpajakan, Akuntansi Perbankan
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 1,078 Documents
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PENGARUH EARNING PER SHARE (EPS), PRICE EARNING RATIO (PER) DAN DIVIDEND PAYOUT RATIO (DPR) TERHADAP NILAI PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2014-2017 Luluk Innafisah; Afifudin Afifudin; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 07 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThis research was conducted with the aim of analyzing the effect of earnings per share, price earnings ratio, and dividend payout ratio on the value of the company and providing benefits, namely: for issuers, can be used as consideration in the framework of policy making related to the company's financial performance in the future come. For investors, the results of this study are expected to provide positive input and consideration when making an investment so that they can choose the most appropriate investment decisions. For academics, this research can be used as reference material in subsequent studies as well as a means to add insight. The data used in this research is secondary data. The population used in this study were all property and real estate companies listed on the Indonesia Stock Exchange (IDX) in 2014-2017. The sample selection uses purposive sampling. Based on these criteria, obtained 35 sample companies in this study were then analyzed using the regression data panel. The results showed that earnings per share, price earnings ratio, and dividend payout ratio had a positive effect on firm value.                                                                                                                          Keyword: earning per share, price earning ratio, devidend payout ratio, and company’s value.
PENGARUH STRUKTUR MODAL, PROFITABILITAS, LEVERAGE, DAN PRICE EARNING RATIO (PER) TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2017-2019 Widya Dwi Mardiana; Moh. Amin; Hariri Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 04 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThis research was conducted to determine the effect of capital structure, profitability, leverage, and price earning ratio to the value of the company at manufacturing companies listed on the Indonesia Stock Exchange 2017-2019 period. The data used is secondary data. In this study the data analysis method used is multiple linear regression. The sampling technique uses a purposive sampling technique and obtained 35 manufacturing companies that fit the sample criteria that will be used as the object of research. Based on the test results that simultaneously capital structure variables, profitability, leverage, and price earning ratio have a significant effect on firm value. Partially shows that capital structure and profitability variables have a significant effect on firm value, while leverage and price earning ratio variables have no significant effect on firm value.Keywords: Capital Structure, Profitability, Leverage, Price Earning Ratio, and Company Value 
PENGARUH EFEKTIVITAS PENGENDALIAN INTERNAL, KESESUAIAN KOMPENSASI, MORALITAS MANAJEMEN, KETAATAN ATURAN AKUNTANSI, DAN ASIMETRI INFORMASI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI (Studi Kasus Pada Kantor BKAD Kota Malang) Indara Handayani; Noor Shodiq Askandar; Dwiyani Sudaryanti
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 03 (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 Internal Control Effectiveness, Compensation Suitability, Management Morality, Compliance with Accounting Rules, and Information Asymmetry on the Trend of Accounting Fraud. The case study in this research is at the Malang City BKAD office. Data collection in this study used purposive sampling method. Analysis of the data used using multiple linear regression test. The results of this study partially, namely the effectiveness of internal control variables have a negative and significant effect on the tendency of accounting fraud. The compensation suitability variable has a negative and significant effect on the tendency of accounting fraud. The variable of management morality has a negative and significant effect on the tendency of accounting fraud. The variable of obedience to accounting rules has a negative and significant effect on the tendency of accounting fraud. Information asymmetry variable has a negative and significant effect on the tendency of accounting fraud.Keywords: Internal Control, Compensation, Management Morale, Accounting Rules, Accounting Fraud
ANALISIS KUALITATIF PELAYANAN DAN KINERJA KEUANGAN PADA MASA COVID 19 DI RSUD DR. SAIFUL ANWAR MALANG Rintan Nurulita Arofi; Dwiyani Sudaryanti; Siti Aminah Anwar
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 03 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
Publisher : Universitas Islam Malang

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Abstract

The purpose of this study was to analyze the quality of service and financial performance during the covid 19 period at Dr. RSUD. Saiful Anwar Malang. On financial performance through analysis of profitability ratios and liquidity ratios. The model in the research conducted is through field research and analyzing financial statements to determine the level of comparison of profitability ratio analysis and liquidity ratios during the covid 19 period. The results of this study indicate that to analyze the quality of service during the covid 19 period, many changes have occurred. To analyze financial performance in the calculation of profitability ratios which include return on assets and return on equity, it can be seen from the three cash flows from operating activities that present hospital income and expenses which have increased and decreased in 2019 and 2020. In the calculation of the liquidity ratio which includes The current ratio can be seen from the number of current assets/current assets and short-term liabilities in 2019 and 2020, showing that financial performance has decreased from 2019 to 2020 and can be said to be good.Keywords:  Service Quality, Profitability Ratio Analysis, Liquidity Ratio Analysis and Financial Performance.
Pengaruh Tingkat Pendidikan, Pengalaman Kerja, Pelatihan Terhadap Akuntabilitas Penyusunan Keuangan Dana Desa (Studi Kasus Kantor Desa Kramat, Desa Kambu, Desa Malaju, Desa Lasi Kec. Kilo Kab. Dompu) Lesi Anjaliati; Nur Diana; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 01 (2023): e_Jurnal Ilmiah Riset Akuntansi Februari 2023
Publisher : Universitas Islam Malang

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Abstract

The village is the spearhead of development for the welfare of the community. Therefore, village development is an important role that must be carried out because it contains elements of equality and can be directly enjoyed by the village community so that it can improve the welfare of the community. The research method used is a quantitative research method with primary data obtained from questionnaire data measured using a likert scale. The total population in this study is the entire apparatus of kramat village, Kambu village, Malaju village and Lasi kec. Kilo village, Dompu Regency. The sampling technique used in this study was to use a saturated sample with a total of 53 respondents. The data analysis technique used is a multiple linear regression test that is processed with the help of the SPSS 23.0 for windows program. The results of this study show that (1) The level of education has a positive effect on the accountability of village fund financial preparation. (2) Work experience has a positive effect on the accountability of Village Fund Financial Preparation. (3) The training has a positive effect on the accountability of the Village Fund Financial Preparation, and (4) that there is no effect of the Training on the accountability of the Village Fund Financial Preparation.Keyword: Accountability financial preparation, Level of education, Work experience, training 
ANALISIS PENGARUH INFORMASI AKUNTANSI TERHADAP HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA TAHUN 2015-2017 Husnul Hidayatur Rohmah; Afifudin Afifudin; Muhammad Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 05 (2019): e_Jurnal Ilmiah Riset Akuntansi Februari 2019
Publisher : Universitas Islam Malang

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Abstract

ABSTRAKPenelitian ini bertujuan Untuk memperoleh bukti empiris mengenai pengaruh Rasio Likuiditas terhadap harga saham pada perusahaan manufaktur yang terdaftar di BEI tahun 2015-2017 secara simultan dan parsial. Data yang digunakan dalam penelitian ini adalah data Sekunder, Populasi dalam penelitian ini adalah beberapa perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). Periode pengamatan dalam penelitian ini adalah dari tahun 2015 sampai dengan tahun 2017. Perusahaan yang mempublikasikan lengkap laporan keuangan  perusahaan manufaktur yang sesuai dengan variabel yang akan diteliti. Teknik pengambilan sampel dilakukan menggunakan metode purposive sampling. Hasil yang diperoleh Rasio Likuiditas, Rasio Solvabilitas (DAR), dan Return on Asset (ROA) berpengaruh terhadap Harga Saham. Rasio Likuiditas tidak berpengaruh terhadap Harga Saham. Rasio Solvabilitas (DAR) berpengaruh positif signifikan terhadap Harga Saham. Return On Asset (ROA) berpengaruh positif signifikan terhadap Harga Saham.. Kata kunci : Rasio Likuiditas, Rasio Solvabilitas (DAR), Return on Asset (ROA) Harga Saham ABSTRACTThis study agreed to obtain evidence about the Liquidity Ratio on the share price of the manufacturing companies listed on the Stock Exchange in 2015-2017 simultaneously and partially. The data used in this study are secondary data, the population in this study are several manufacturing companies listed on the Indonesia Stock Exchange (IDX). The observation period in this study is from 2015 to 2017. Companies that publish financial statements of manufacturing companies that match the variables to be published. The sampling technique was carried out using the purposive sampling method. The results obtained by the Liquidity Ratio, Solvency Ratio (DAR), and Return on Assets (ROA) are obtained from the Stock Price. Liquidity ratio does not affect stock prices. Solvability ratio (DAR) has a significant positive effect on stock prices. Return On Assets (ROA) has a positive significant effect on Stock Prices .. Keywords: Liquidity Ratio, Solvability Ratio (DAR), Return on Assets (ROA)
PENGARUH UKURAN PERUSAHAAN, LEVERAGE, PROFITABILITAS, DAN SISTEM PENGENDALIAN INTERNAL TERHADAP AUDIT DELAY (STUDI EMPIRIS PADA PERUSAHAAN SUB SEKTOR PERTAMBANGAN BATUBARA YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2018) Isnaini Hidayati; Anik Malikah; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 01 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThe purpose of this research is to study the Effect of Firm Size, Leverage, Profitability, and Internal Control System on Audit Delay in listed coal mining sub sector companies on the Indonesian Stock Exchange (IDX) from 2016 to 2018. To analyze data using explanatory resource techniques using a quantitative approach. The population in this study is the coal mining sub sector companies listed on the Indonesian Stock Exchange period of 2016 to 2018, amounting to 27 companies. The sampling method using purposive sampling techniques and obtained 11 companies. The data analyze method of this study uses a linier multiple regression model. This study shows the result that Firm Size and Internal Control System do not affect the Audit Delay, while Leverage and Profitability affect the Audit Delay. Key word: Firm Size, Leverage, Profitability, Internal Control System, Audit Delay.
ANALISIS PENGARUH FRAUD DIAMOND DAN GONE THEORY TERHADAP ACADEMIC FRAUD (Studi Kasus Terhadap Mahasiswa Program Studi Akuntansi Perguruan Tinggi Negeri dan Perguruan Tinggi Swasta Di Malang) Naimatul Hasanah; Nur Diana
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 02 (2018): e_Jurnal Ilmiah Riset Akuntansi Februari 2018
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThe purpose of this research is to find out whether diamond fraud consistingof pressure, opportunity, rationalization, ability, and GONE theory consisting ofgreed, opportunity, requirement, and ability simultaneously affect academic fraud.The type of research used is quantitative research with a sample of students Strataone Accounting Study Program in Malang. This study has found that fraud diamond(pressure, opportunity, rationalization, ability) and GONE theory simultaneously andPartially have a significant positive effect on academic fraud. From the results of thisstudy can be considered for educators to pay more attention to the ethics of studentsfor example by holding courses related to ethics, because ethics is a very importantpart for students either while still in college or in the world of work and set strictrules to avoid the occurrence of academic fraud.Keywords: academic cheating, pressure, opportunity, rationalization, ability, greed,need, disclosure.ABSTRAKTujuan penelitian ini untuk mengetahui apakah fraud diamond yang terdiridari tekanan, kesempatan, rasionalisasi, kemampuan, dan GONE theory yang terdiridari keserakahan, kesempatan, kebutuhan, dan kemampuan secara simultanberpengaruh terhadap academic fraud. Jenis penelitian yang digunakan adalahpenelitian kuantitatif dengan sampel mahasiswa Strata satu. Program Studi Akuntansidi Malang. Penelitian ini memperoleh hasil bahwa fraud diamond (tekanan,kesempatan, rasionalisasi, kemampuan) dan GONE theory (keserakahan, kesempatan,kebutuhan dan pengungkapan) secara simultan dan secara parsial atau bersama-samaberpengaruh positif signifikan terhadap kecurangan akademik.Dari hasil penelitian ini dapat menjadi pertimbangan bagi pendidik untuk lebihmemerhatikan etika mahasiswa misalnya dengan mengadakan mata kuliah terkaitetika, karena etika merupakan bagian yang sangat penting bagi mahasiswa baik saatmasih di bangku kuliah ataupun dalam dunia kerja dan menetapkan aturan-aturanyang ketat untuk menghindari terjadinya fraud academic.Kata kunci: kecurangan akademik, tekanan, kesempatan, rasionalisasi, kemampuan,keserakahan, kebutuhan, pengungkapan
PENGARUH INSENTIF PERPAJAKAN AKIBAT COVID-19, PEMAHAMAN PERPAJAKAN, KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DALAM MENYAMPAIKAN SURAT PEMBERITAHUAN TAHUNAN (STUDI PADA WAJIB PAJAK YANG TERDAFTAR DI KPP PRATAMA MALANG UTARA) Zuli Alfina; Nur Diana
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 04 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021
Publisher : Universitas Islam Malang

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Abstract

This study aims to find out the effect of tax incentives due to covid-19, understanding taxation, taxpayer awareness of taxpayer compliance in delivering annual notices. This research is quantitative research with correlational research type to test research hypothesis. The samples in this study were determined through a simple random sampling technique of 100 respondents. The results of this study showed that from the hypothesis test partially tax incentives due to covid-19 positively and significantly affect the compliance of taxpayers in delivering annual notices, understanding taxation has a positive and significant effect on taxpayer compliance in delivering annual notices, taxpayer awareness positively and significantly affects taxpayer compliance in delivering annual notices.Keywords: Tax incentives due to covid-19, Understanding taxation, Taxpayer awareness, Taxpayer compliance in delivering annual notices
PENGARUH FAKTOR MAKRO EKONOMI TERHADAP INDEKS HARGA SAHAM GABUNGAN DENGAN PANDEMI COVID-19 SEBAGAI VARIABEL MODERATING PADA BURSA EFEK INDONESIA Khoirotul Kiptiyah; Nur Diana; Arista Fauzi Kartika Sari
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 05 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022
Publisher : Universitas Islam Malang

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Abstract

This study aimed to analyze and test the effect of Inflation, Interest Rates, and Exchange Rates on the Composite Stock Price Index with the covid-19 pandemic as a moderating variable. This study uses a quantitative correlational approach. The location of this research was conducted on the Indonesia Stock Exchange. This research will be conducted in February 2021 until it is completed. The population in this study is the Indonesia Stock Exchange for the period 2018 to 2020. Sampling was carried out based on the purposive sampling method, with predetermined criteria, so 104 samples were obtained. The results of the study state that partially, Inflation, Interest Rates, Exchange Rates, and the Covid-19 Pandemic have a negative effect on the Composite Stock Price Index, and partially Inflation, Interest Rates and Exchange Rates have a negative effect on the Composite Stock Price Index with the covid-19 pandemic as a moderating variable.Keywords: Inflation, Interest Rates, Exchange Rates, Covid-19 Pandemic, and Composite Stock Price Index 

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