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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 PEMISAHAN HAK ALIRAN KAS, HAK KONTROL, DAN RETURN ON ASSETS TERHADAP DIVIDEN Alfiyah Alfiyah; Nur Diana Nur Diana
e_Jurnal Ilmiah Riset Akuntansi Vol 6, No 01 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017
Publisher : Universitas Islam Malang

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Abstract

This research entitled "The effect of Cash Flow Separation Right, Right of Control, and Return On Assets To Dividend" The purpose of this research are to know the effect of expropriation of cash flow right, right of control, and return on assets to dividend at manufacturing company listed in Bursa Efek Indonesia during the period 2013-2015.This type of research is quantitative research. The population in this research are 143 manufacturing companies listed on the BEI during the period 2013-2015. Sampling technique used is purposive sampling method. The number of samples obtained 19 companies from 143 manufacturing companies listed on the BEI. The analysis used is multiple linear regression analysis to know the effect of expropriation of cash flow right, right of control, and return on assets to dividend.The results of this research indicate that simultaneously variable separation of cash flow rights, control rights, and return on assets have a significant effect on dividends. Partially, the result of the research shows that the variable of separation of cash flow right has significant positive effect to dividend, while the variable return on assets has no effect on dividend.
PENGARUH CURRENT RATIO, DEBT TO EQUITY, NET PROFIT MARGIN, RETURN ON ASSET TERHADAP HARGA SAHAM PADA INDUSTRI FARMASI YANG TERDAFTAR DI BEI TAHUN 2014-2018 Fadli Kemal Wusurwut; Nur Hidayati; Anik Malikah
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 02 (2020): e_Jurnal Ilmiah Riset Akuntansi Februari 2020
Publisher : Universitas Islam Malang

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Abstract

The purpose of this study is to test the Current Ratio analysis, Debt to Equity, Net Profit Margin, and Asset Returns to Stock Prices. The sample in this study were 8 pharmaceutical companies listed on the Indonesia Stock Exchange. In this study the sampling technique used purposive sampling. The analysis technique used in this study is multiple linear analysis. The results of this study indicate that the Current Ratio has a significant influence on Stock Prices, Debt to Equity to Stock Prices, Net Profit Margin to Stock Prices. The sample in this study were 8 pharmaceutical companies listed on the Indonesia Stock Exchange. In this study the sampling technique used purposive sampling. The analysis technique used in this study is multiple linear analysis. Current Ratio, Debt to Equity, Net Profit Margin and Return On Asset have a significant influence on Stock Prices.Keywords: Current Ratio, Debt to Equity, Net Profit Margin, Return on Asset, Stock Price.
PENGARUH KOPLEKSITAS TUGAS DAN LOCUS OF CONTROL TERHADAP KEPUASAN KERJA AUDITOR (Studi di kantor akuntan publik (KAP) HABIB BASUNI DAN HERYADI Surabaya) Abdul Navir Bil’id Bafadal; Nur Diana; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 14 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

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Abstract

The aims of this study are: 1) to analyze the effect of task complexity and locus of control on auditor job satisfaction. 2) Analyzing the effect of task complexity on auditor job satisfaction and 3) Analyzing the effect of locus of control on auditor job satisfaction. This research is included in explanatory research, because this study aims to test a theory, using a population of 35 auditors based on the Public Accounting Firm (KAP) Habib Basuni and Heryadi Surabaya. The data analysis technique used multiple linear regression analysis. Based on the output of the research and discussion that has been carried out, the following conclusions can be drawn: 1) There is an effect of task complexity and locus of control on auditor job satisfaction, by using increased task complexity and locus of control, auditor job satisfaction will increase. 2) The results of the analysis show that there is still an effect of task complexity on auditor job satisfaction, which means that by increasing the ability of employees to complete task complexity, the auditor's job satisfaction will increase. 3) There is a locus of control effect on the auditor's job satisfaction, is using an increase in locus of control, the auditor's job satisfaction will increase.Keywords: Task Complexity, Locus Of Control & Auditor Job Satisfaction
PENGARUH PERUBAHAN RETURN ON ASSETS, PERUBAHAN OPERATING PROFIT MARGIN, DAN UKURAN PERUSAHAAN TERHADAP KEMUNGKINAN PRAKTIK PERATAAN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Eka Maylinda Nurafifah; Nur Diana; Muhammad Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 09 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThe objective of this research was to prove the influence of return onassets (ROA) changes, operating profit margin (OPM) changes, and the size ofthe company towards the probability of income smoothing practice. Incomesmoothing practice is a the way used by managers to reduce the profits created tomatch the desired targets both through accounting and through transactions. Inaddition, profits that discuss in a stable position will give confidence to the ownerof the company involved with the aim of increasing the sensitivity of theshareholders and related income, but still within the lower limit.This research was carried out by using 150 manufacture companies listedin Indonesia Stock Exchange during 4 years period from 2014 until 2017. Thehypotheses were tested using binary logistic regression.The first hypothesis was done to prove the positive influence of ROAchanges towards the probability of income smoothing practice. The secondhypothesis was conducted to examine the positive influence of OPM changetowards the probability of income smoothing practice. The last hypothesis wascarried out to test the positive influence of the size of the company towardstheprobability of income smoothing practice. The result of this research indicatedthat 29 out of 150 companies which were used as samples committed incomesmoothing practices. The output of the binary logistic regression showed thatROA changes and OPM changes had positive effects towards the probability ofincome smoothing practice. However, the size of the company did not affect theprobability of income smoothing practice.Keywords : ROA changes, operating profit margin (OPM) changes, the size of thecompany, the probability of income smoothing practice
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 MUATAN ETIKA DALAM PENGAJARAN AKUNTANSI KEUANGAN, KECERDASAN INTELEKTUAL, KECERDASAN EMOSIONAL, KECERDASAN SPIRITUAL TERHADAP SIKAP ETIS MAHASISWA AKUNTANSI (Studi pada mahasiswa Universitas Islam Malang dan Universitas Gajayana Malang) Hikmatul Amaliya; Moh. Amin; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 06 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThis research was conducted to analyze the Effect of Ethical Content in the Teaching of Financial Accounting for Intellectual Intelligence, Emotional Intelligence, Spiritual Intelligence on the Ethical Attitudes of Accounting Students. The population sampled in this study is the Faculty of Economics and Business, Islamic University of Malang and University of Gajayana Malang with the criteria of respondents, namely students who have taken financial accounting courses in 2016 and 2017. The analytical methods used are Multiple Linear Regression with software SPSS 22 For windows. Based on the sampling method obtained 86 respondents. Based on the results of the hypothesis test the results obtained that the test results simultaneously show a value of Fcount of 5.210 with a significant F of 0.000 (0,000 <0.05) so that it can be concluded that simultaneously the data of Accounting Ethics, Intellectual Intelligence, Emotional Intelligence, Spiritual Intelligence influence attitudes ethical accounting students. Emotional intelligence does not affect the ethical attitude of accounting students. The results of the test of spiritual intelligence indicate that H1 is accepted, so it can be concluded that partially the spiritual intelligence variable influences the ethical attitude of accounting students.Keywords : Content of Ethics in Teaching Financial Accounting Intellectual Intelligence, Emotional Intelligence, Spiritual Intelligence, Ethical Attitude of Accounting Students.
PENGARUH MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN TERHADAP TINGKAT KEPATUHAN PENGUSAHA KENA PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA SIDOARJO UTARA Mirdad Mirdad; Nur Diana; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 02 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThe purpose of this study is to analyze the effect of modernization of taxadministration system on taxpayers compliance level in Tax Service OfficePratama Sidoarjo North.The population of this study is Taxable Employersregistered in Tax Office Pratama Sidoarjo North. amounted to 223 people. Thismethod uses the method of Convenience sampling method with 46 respondents.This study uses primary data obtained through questionnaires. To test the relationof organizational structure, organizational procedure, organizational strategyand organizational culture to the level of taxable employer compliance, multiplelinear regression tests were used through SPSS software Ver 14. The result of theresearch shows that the variable of organizational structure has an effect on tothe level of compliance of taxable entrepreneur while the variable of procedure,organization, organizational strategy and organizational culture have no effect ontaxpayer compliance level.Keywords: Modernization of tax administration system, organizational structure,organization procedure, organizational strategy, and organizationalculture, taxable entrepreneur.
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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Abstract

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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Abstract

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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Abstract

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.

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