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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 STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILATAS DAN PERTUMBUHAN SEBAGAI PEMODERASI (Studi Empiris pada Peusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Periode Tahun 2018-2020) Siti Nur Azrina; Junaidi Junaidi; Hariri Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 08 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
Publisher : Universitas Islam Malang

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Abstract

The research objective is to analyze the effect of capital structure on firm value, capital structure effect on profitability, capital structure effect on growth and capital structure affect on firm value with profitability and growth as moderating. This type of research is explanatory research, because this research aims to test a theory. The population used in this study is the annual report of manufacturing companies registered in Indonesia for 2018-2020. Data analysis technique using moderated regression analysis (MRA) is an analytical approach that maintains sample integrity and provides a basis for controlling the influence of moderator variables. The conclusions of the research results can be described as follows: there is a significant influence between capital structure on firm value, capital structure has a significant influence on profitability, there is a significant influence between capital structure on growth and profitability to be a moderating variable of the effect of capital structure on company value. Indonesia stock exchange. As for the growth variable, it does not moderate the effect of capital structure on firm value.Keywords: Capital Structure, Firm Value, Profitability and Growth
Pengaruh Likuiditas dan Profitabilitas Terhadap Harga Saham dengan Leverage Sebagai Variabel Intervening pada Industri Dasar dan Kimia yang Terdaftar di BEI Tahun 2018-2021 Dian Widdyastutik; Moh. Amin; Junaidi Junaidi
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 find out how much influence liquidity and profitability have on stock prices with leverage as an intervening variable in manufacturing companies in the basic and chemical industry sectors listed on the Indonesia Stock Exchange (IDX) 2018 - 2021. The variables in this study are liquidity and profitability as the independent variable, the stock price variable as the dependent variable and finally the leverage variable as the intervening or mediating variable. The total population in this study is 90 manufacturing companies in the basic and chemical industry sectors that are listed on the Indonesia Stock Exchange in 2018 - 2021. The sampling method uses purposive sampling using certain criteria. While the data analysis method uses path analysis using the SPSS application. The research results show that liquidity has a significant effect on leverage, profitability has no significant effect on leverage, profitability has a significant effect on stock prices, while liquidity and leverage have no significant effect on stock prices. Furthermore, the results of the intervening leverage variable are unable to mediate the effect of liquidity and profitability on stock prices. Keywords : Liquidity, profitability, leverage, stock price and intervening
PENGARUH DIMENSI FRAUD TRIANGLE TERHADAP PERILAKU KECURANGAN AKADEMIK PADA MAHASISWA AKUNTANSI (Studi Pada Mahasiswa Prodi Akuntansi di Perguruan Tinggi Kota Malang) Erlinliya Motifasari; Maslichah Maslichah; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 08 (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 knowing the effect of fraud triangle on academic fraudulent behavior in Accounting Students at Malang University. This study uses a quantitative method by distributing questionnaires directly to respondents. The population used is accounting students in Malang. Sampling uses purposive sampling, namely the technique of determining the sample with certain considerations. Data analysis in this study used multiple linear regression models with SPSS analysis tools. The results showed that pressure, opportunity and rationalization at the same time had a significant effect on academic cheating behavior on students. And partially, pressure has a significant effect on academic cheating behavior on students, opportunities have a significant effect on academic cheating behavior on students, and rationalization has a significant influence on academic cheating behavior on students.Keywords: Pressure, Opportunity, Rationalization, and Academic Fraud
PENGARUH CAR, NIM, LDR, NPL DAN BOPO TERHADAP PERUBAHAN LABA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2013-2016 Tuti Rahmadani
e_Jurnal Ilmiah Riset Akuntansi Vol 6, No 06 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThis research was conducted to test the effect of the indicators ratio of the healthof banks to profit growth. the indicators ratio of the health of banks examined is thevariable CAR (Capital Adequacy Ratio), NIM (Net Interest Margin), LDR ( Loan toDeposit Ratio, NPL ( Non Perfoming Loan), and BOPO ( Operational Cost OperationalRevenue),), toward provit growth. the data used was the publication of the annual reportby banking companies enlisted in BEI in 2013 - 2016. the population in this researchwas the all banking companies enlisted in BEI in 2013 - 2016.The sampling technique used was by purposive sampling with the sample of 32companies. the technique of analyzing the data was multiple linier regression andhypothesis test was by t-statistic to test the coefficient of partial regression and fstatistic. it consisted of normality test, the classical assumption test was also conducted,multiconearity test, heteroxidasity test the auto correlation test. from the partialhypothesis (t test), it showed variabel BOPO affect positive significantly toward theprovit growth. And it showed variabel of CAR, NIM, LDR, and NPL did not affectsignificantly toward the provit growth.KEYWORD : CAR, NIM, LDR, NPL, BOPO, PROVIT GROWTH.
PENGARUH JUMLAH WAJIB PAJAK TERDAFTAR DAN PENERBITAN SURAT PAKSA TERHADAP PENERIMAAN PAJAK PENGHASILAN PADA KPP PRATAMA MALANG UTARA Diyah Anisa; Nur Diana; Arista Fauzi Kartika Sari
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 08 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021
Publisher : Universitas Islam Malang

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Abstract

Taxes are mandatory contributions paid by the people to the state without direct contribution and will be used in the interests of the government and the general public (Mardiasmo: 2011). According to Law Number 6 of 1983 as last amended by Law Number 28 of 2007 concerning General Provisions and Tax Procedures, it is stated that "Taxes are mandatory contributions to the state that are owed by private persons or entities that are compelling under the Law, with does not get direct compensation and is used for the state's needs for the greatest prosperity of the people ”. Income Tax (PPh) is a type of tax whose collection system uses the Self Assessment System and has the largest contribution in state revenue from the tax sector. Income Tax (PPh) is a tax imposed on tax subjects on the income they receive or earn in a tax year. Realization of tax revenue for 2018 amounted to Rp1,315.9 trillion or grew up to 14.3% and in 2019 amounted to Rp1,545.3 trillion or grew by 5.05%. Tax revenue in Indonesia has increased every year which is intended to finance national development and support the progress of the country (Ministry of Finance, 2019. Keywords: the number of registered taxpayers, issuance of compulsory letters
STRUKTUR MODAL, PROFITABILITAS DAN NILAI PERUSAHAAN : EFEK MODERASI GOOD CORPORATE GOVERNANCE SAAT MASA PANDEMI COVID-19
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 13 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

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Abstract

This study aims to analyze the effect of Capital Structure, Profitability and Firm Value, the moderating effect of Good Corporate Governance Capital during the Covid-19 pandemic on companies listed listed in the Index Business 27. This type of research is quantitative, while according to the relationship between variables, this research is included in correlational research. This study uses a purposive sampling technique using the 2017-2020 financial statements. The data used is secondary data which is processed using SPSS 22 software. The analytical methods used are Normality Test, Classical Assumption Test, and Hypothesis Testing. The results showed that: (1) Capital Structure (DER) had a significant effect on Firm Value (TOBIN'S Q) (2) Profitability (ROA) had no significant effect on Firm Value (TOBIN'S Q) (3) Good Corporate Governance (Komindep ) had a significant effect to Firm Value (TOBIN'S Q) (4) Interaction of Good Corporate Governance (Komindep) with Capital Structure (DER) has no significant effect on Firm Value (TOBIN'S Q) (5) Interaction of Good Corporate Governance (Komindep ) with Profitability (ROA) has no effect significant to Firm Value (TOBIN'S Q).Keyword : Capital Structure, Profitability, Firm Value, Good Corporate Governance.
PENGARUH PERENCANAAN PAJAK, BEBAN PAJAK TANGGUHAN, DAN TARIF PAJAK TERHADAP MANAJEMEN LABA PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2020
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 tax planning, deferred tax expense and tax rates on earnings management in companies listed on the Indonesia Stock Exchange. The population in this study is a Manufacturing Company sub-sector of the Consumer Goods Industry listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period. This type of research is quantitative research using purposive sampling method, with a total sample of 14 companies. The analysis used in this research is descriptive statistical test, normality test, classical assumption test, multiple linear regression test and hypothesis testing. The results of this study indicate that based on the partial test (t test), Tax Planning has a significant effect on Earnings Management, Deferred Tax Expense has a significant effect on Earnings Management, while Tax Rates have no significant effect on Earnings Management. Simultaneously (F test), Tax Planning, Deferred Tax Expense, and Tax Rates have a significant effect on Earnings Management.Keywords : Tax Planning, Deferred Tax Expense, Tax Rates, and Earnings Management
PENGARUH PEMAHAMAN PERATURAN PAJAK, TARIF PAJAK, LINGKUNGAN DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK PENGGUNA E-COMMERCE
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

ABSTRACT This study aims to determine the effect of understanding tax regulations, tax rates, environment and taxpayer awareness of taxpayer compliance with E-Commerce users. This study design used qualitative research. The selection of samples using simple random sampling method, as many as 100 taxpayer respondents. The results of this study prove that understanding tax regulations, tax rates, environment and awareness of taxpayers simultaneously has a significant positive effect on taxpayer compliance with e-commerce users. Moreover, understanding tax regulations, tax rates, the environment partially does not affect the taxpayer compliance of e-commerce users, while the awareness of taxpayers partially has a significant positive effect on the taxpayer's e-commerce user compliance.Keywords : Understanding of Tax Regulations, Tax Rates, Taxpayer Environment, Taxpayer Awareness.
PENGARUH STRUKTUR KEPEMILIKAN, UKURAN PERUSAHAAN, UKURAN DEWAN KOMISARIS TERHADAP KINERJA KEUANGAN PERUSAHAAN PUBLIK SEKTOR JASA KEUANGAN
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 02 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

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Abstract

ABSTRACT The purpose of an established company is to make a profit by maximizing the company's resources, therefore a company must have good financial performance. The role of financial managers is very influential on company performance. The importance of the role of the financial manager depends on the size of the company he works for. The size of the company is a measure of the size of a company and is one of the criteria considered by investors in an investment strategy. The size of the board of commissioners determines the effectiveness of monitoring the company's financial performance. This study analyzes the effect of Ownership Structure, Company Size and Board of Commissioners Size on the Financial Performance of Public Service Sector Companies that are listed on the Indonesia Stock Exchange in 2016-2018. The sample in this study was 44 companies. Based on the test results that simultaneously Managerial Ownership, Company Size, and Board of Commissioners have an influence on Financial Performance as measured by Earning Per Share. Partial testing shows that the variable Managerial Ownership, Company Size and the Board of Commissioners influence Earning per Share.Keywords: managerial ownership, company size, board of commissioners and earnings per share.
PENGARUH BUDAYA ORGANISASI TERHADAP EFEKTIVITAS PENERAPAN AKUNTANSI SEKTOR PUBLIK SERTA DAMPAKNYA TERHADAP GOOD GOVERNANCE (Studi Pada Satuan Kerja Perangkat Daerah di Kota Malang) Zanuar Priyatno; Nur Diana; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 6, No 09 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017
Publisher : Universitas Islam Malang

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Abstract

This study aims to determine the Effect of Organizational Culture on the Effectivenessof Public Sector Accounting Implementation on Regional Work Unit (SKPD) In Malang. Thisresearch was conducted on the Regional Performance Work Unit (SKPD) Malang City SpecialKelurahan by using the census method. Data collection was done by spreading questionnairesquestionnaire and browsing in Malang City Government Website. Data analysis and hypothesistesting is done by using Path Analysis (Path Analysis).The results showed that: (1) Organizational Culture has significant effect on theEffectiveness of Public Sector Accounting Implementation. This shows that organizationalculture contributes enough in improving the effectiveness of public sector accountingapplication, (2) Effectiveness of Public Sector Accounting Implementation has significant effecton Good Governance. The value of C.R in Regression Weight is 2,266, so that the effectivenessof good and proper accounting application can lead to better governance system.Keywords: Effectiveness, Public Sector Accounting, Good Governance, Organizational Culture.

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