cover
Contact Name
Ahmad Murtaqi
Contact Email
adm_aktfeb@unisma.ac.id
Phone
+628990327297
Journal Mail Official
adm_aktfeb@unisma.ac.id
Editorial Address
Jl. MT. Haryono 193 Dinoyo Malang
Location
Kota malang,
Jawa timur
INDONESIA
e_Jurnal Ilmiah Riset Akuntansi
ISSN : 23026200     EISSN : -     DOI : https://doi.org/10.33474/jra
Core Subject : Economy,
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
Articles 1,078 Documents
PENGARUH PRICE BOOK VALUE (PBV), EARNING PER SHARE (EPS), DAN VOLUME PERDAGANGAN TERHADAP HARGA SAHAM (Studi Pada Perusahaan LQ 45 di Bursa Efek Indonesia) Nisa Arini; Noor Shodiq Askandar; 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

This study aims to determine the effect of the corporate fundamental variables and trading volume on stock prices. The population of this study is companies included in the LQ45 index listed on the Indonesia Stock Exchange (IDX). The sample selection was using a purposive sampling method. Based on these criteria that obtained 45 populations and 30 samples of the company. The method used in this study is multiple linear regression analysis, and testing classic assumptions using multicollinearity test, heteroscedasticity test, autocorrelation test, and hypothesis testing using the coefficient of determination test, F test and t test. The results of this study are Price Book Value (PBV), Earning Per Share (EPS), Trading Volume and a positive and significant effect on Stock Prices.Keyword : Price Book Value (PBV, Earning Per Share (EPS), Trading Volume Activity and Stock Price.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DAN VOLUME PERDAGANGAN (Studi Pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2017-2020) Larangga Wildan Tanzul Fikri; Junaidi Junaidi; Hariri Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 05 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
Publisher : Universitas Islam Malang

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Abstract

The purpose of this study was to determine the effect of Corporate Social Responsibility on company value and the trading volume. The population in this study were all manufacture company food and drink sub sector that listed on IDX for the period 2017 until 2020. The sample used was 13 company samples that met the criteria for the research subject in 2021. The analytical method used was simple linear regression, normality test, descriptive statistical analysis, and hypothesis testing. The results of the study indicate that Corporate Social Responsibility affect company value and the trading volume.Keywords: Corporate Social Responsibility, Company Value, and Trading Volume
Pengaruh Kesadaran Wajib Pajak dan Tingkat Pendidikan Terhadap Kepatuhan Wajib Pajak Orang Pribadi yang Melakukan Pekerjaan Bebas di Kecamatan Riung (Studi Pada Masyarakat Riung Kabupaten Ngada Nusa Tenggara Timur) Nafisa Insha; Nur Diana; Junaidi Junaidi
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

Tax compliance is a condition where taxpayers fulfill all tax obligations and exercise their tax rights. The purpose of this study is to determine whether taxpayer awareness and education level have a significant influence on individual taxpayer compliance who does free work in Riung District. The sampling technique in this study used a purposive sampling method where the data source was primary data obtained from the distribution of questionnaires as a research instrument. Data analysis used multiple linear regression. The results showed that taxpayer awareness had a positive and significant effect on taxpayer compliance while education level had no effect on taxpayer compliance, taxpayer awareness and education level simultaneously affected taxpayer compliance.Keywords: Taxpayer awareness, education level and taxpayer compliance
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

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 TINGKAT PENDIDIKAN PEMAHAMAN AKUNTANSI DAN SKALA USAHA TERHADAP KUALITAS LAPORAN KEUANGAN PADA UMKM (Studi Pada UMKM di Sentra Tempe dan Keripik Tempe Sanan Kota Malang) Lisa Mujianti; Afifudin Afifudin; Siti Aminah Anwar
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 09 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
Publisher : Universitas Islam Malang

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Abstract

This study aims to determine the effect of the variable of education level, accounting understanding, and business scale on the quality of financial reports in Tempe and Sanan Tempe in Malang City. The method in this research is quantitative research. This study uses primary data. The scale used in the questionnaire is the likert scale and nominal. The population in this study is MSMEs located in the Sanan Region of Malang City, a total of 262 MSMEs. The sampling technique used is purposive sampling. So that obtained a sample of 57 respondents. The research data was processed by using multiple linear regression analysis with the help of SPSS version 25 for windows. The results of the research show : 1) education level has a significant effect on the quality of MSMEs financial reports. 2) understanding of accounting has a significant effect on the quality of MSMEs financial reports. 3) business scale has a significant effect on the quality of MSMEs financial reports.Keywords : Education Level, Accounting Understanding, and Business Scale
PENGARUH KOMPETENSI SARJANA AKUNTANSI, REGULASI PEMERINTAH DAN ETIKA PROFESI TERHADAP KEMAMPUAN SARJANA AKUNTANSI UNTUK BERSAING DALAM MENGHADAPI ERA REVOLUSI INDUSTRI 4.0 Eva Puspitasari; Noor Shodiq Askandar; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 01 (2019): e_Jurnal Ilmiah Riset Akuntansi Juni 2019
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThis research was conducted to analyze "the influence of the competence of undergraduate accounting, government regulation and professional ethics on the ability of undergraduate accounting in facing the era of industrial revolution 4.0". The samples in this study were Accounting Graduates of the Faculty of Economics and Business, Islamic University of Malang, Malang State University, Muhammadiyah University of Malang and State Islamic University of Maulana Malik Ibrahim Malang. The analytical method used is Multiple Linear Regression with SPSS 22 For Windows software. Based on the results of simultaneous hypothesis testing shows that simultaneously the competencies of undergraduate accounting, government regulation and professional ethics affect the ability of undergraduate accounting to compete in the era of industrial revolution 4.0. Partially, it shows that the competencies of undergraduate accounting, government regulation and professional ethics influence the ability of accounting graduates to compete in the face of the 4.0 industrial revolution era. Keywords: Bachelor of Accounting Competence, Government Regulation and Professional Ethics, Bachelor of Accounting Capability, Compete against the era of Industrial Revolution 4.0.
Pengaruh Pengendalian Diri, Self Confidence, Motivasi dan Minat Belajar Terhadap Tingkat Pemahaman Akuntansi (Studi pada Mahasiswa Akuntansi Universitas Brawijaya dan Universitas Islam Malang) Chori’ah Wahyu Yulianingsih; Moh. Amin; Dewi Diah Fakhriyyah
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 01 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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Abstract

The purpose of this study is to examine the effects of self control, self confidence, motivation, and interest in learning on accounting simultaneously or partially. The population in this study were accounting students class of 2019 from two public and private universities in Malang, namely Malang Islamic University and Brawijaya University. This study is categorized as a quantitative study, and the method used to collect the data is a survey, namely by distributing questionnaires to 220 respondents who are determined as samples. In determining the sample, the researcher used a purposive sampling technique using the Slovin formula. The data analysis method in this research is using multiple linear regression test, and the tests used are descriptive statistical tests, instrument tests, normality tests, classical assumption tests and hypothesis testing. The results of this study indicate that simultaneously self control, self confidence, motivation and interest in learning have a significant effect on the level of understanding of accounting. Partially self control, self confidence, motivation and interest in learning have a significant effect on the level of understanding of accounting.Keywords: Self control, self confidence, motivation, interest in learning, level of accounting understanding
PENGARUH KARAKTERISTIK PEMDA TERHADAP TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN DIWEBSITE PEMDA (STUDI EMPERIS PADA PEMERINTAH DAERAH SEMALANG RAYA PERIODE 2013-2015) Hastini Yanti Susiyah; Afifudin Afifudin; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 6, No 02 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017
Publisher : Universitas Islam Malang

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Abstract

The purpose of this research is to analyze the influence of local government characteristics on the level of financial statement disclosure on thelocal government website (empirical study on local government entire of Malang). The data used in this study is secondary data obtained from the website of local government and regional statistics center. The sample used in this research is 6 LKPD Regency and City  all of entire Malang on  2013-2015. The results of this study indicate that the size and wealth of local governments and Number of Population does not significantly influence LKPD Disclosure Rate on the website.
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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Abstract

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
ANALISIS FRAUD PENTAGON THEORY DALAM MENDETEKSI FINANCIAL STATEMENT FRAUD Anisa Fahrina Amalia; Nur Diana; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 03 (2020): e_Jurnal Ilmiah Riset Akuntansi Februari 2020
Publisher : Universitas Islam Malang

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Abstract

The study was conducted with aim to determine the effect of financial target, financial stability, external pressure, ineffective monitoring, nature of industry, change in auditor, audit opinion, change in director, and frequent number of CEO’s pictures against financial statement fraud in companies with largest Market Capitalization listed on the Indonesia Stock Exchange (IDX) for the period of 2016-2018. The type of study is quantitative research. The population used in the study is all companies listed on the Indonesia Stock Exchange and the sample is determined using the purposive sampling method. Based on predetermined criteria, 32 companies was obtained as the samples. The data analysis method used is multiple linear regression analysis. From the research, the results show that financial stability partially has significant effect on financial statement fraud, while financial target, external pressure, ineffective monitoring, nature of industry, change in auditor, audit opinion, change in director, and frequent number of CEO’s pictures do not affect the financial statement fraud. All variables simultaneously influence financial statement fraud with the independent variable being able to explain the dependent variable by 23.7%. Keywords: fraud pentagon theory, financial statement fraud.

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