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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 FINANCIAL LITERACY, PENGETAHUAN DAN MOTIVASI INVESTASI MAHASISWA TERHADAP PEMANFAATAN PELUANG INVESTASI DI MASA PANDEMI COVID-19 (Studi Empiris Pada Mahasiswa Akuntansi FEB Unisma) Deby Septiani Putri; Nur Diana; Hariri Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 08 (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 financial literacy, knowledge, and student investment motivation on the utilization of investment opportunities during the COVID-19 pandemic. The research sample was 284 accounting students from FEB Unisma and obtained data using a questionnaire using google form. The results of this study are that there is a significant influence of financial literacy, knowledge, and investment motivation on the utilization of investment opportunities during the COVID-19 pandemic. partially financial literacy has a significant positive effect on the utilization of investment opportunities during the covid-19 pandemic. partially knowledge has a significant positive effect on the utilization of investment opportunities during the covid-19 pandemic. and lastly, partially student investment motivation has a significant positive effect on the utilization of investment opportunities during the covid-19 pandemic. Keywords : financial literacy, Knowledge, Investment Motivation, Utilization, Investment Opportunities Covid-19
FAKTOR-FAKTOR YANG MEMPENGARUHI INTEGRITAS DAN OBYEKTIVITAS AUDITOR PADA KANTOR AKUNTAN PUBLIK LOMBOK TIMUR Lisa Mariantini; Dwiyani Sudaryanti; Arista Fauzi Kartika Sari
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

This research was conducted to determine the factors that can affect the integrity and objectivity of auditors working at the East Lombok Public Accounting Firm. Which of these factors are Auditor Quality, Audit Fee, Audit Period. The sample in this study is an auditor who works in a public accounting firm. The type of research in the preparation of this thesis is correlational research. The analytical method used is Multiple Linear Regression with SPSS 23 Software For Windows. Based on the results of research and discussions that have been carried out, it can be concluded that Auditor Quality has no significant effect on Auditor Integrity and Objectivity, Audit Fee has a significant effect on Auditor Integrity and Objectivity, and Audit Period has a significant effect on Auditor Integrity and Objectivity.Keywords: Integrity, Objectivity, Auditor Quality, Audit Fee, Audit Period.
ANALISA FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP PERATAAN LABA PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN PERUSAHAAN GO-PUBLIC PERIODE 2014-2016 YANG TERDAFTAR DI BEI Yulia Susanti; Abdul Wahid Mahsuni; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 6, No 10 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017
Publisher : Universitas Islam Malang

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Abstract

ABSTRAKSI Tujuan penelitian ini adalah untuk mengetahui dan menganalisis Analisa Faktor-Faktor Yang Berpengaruh Terhadap Perataan Laba Pada Perusahaan Manufaktur Subsektor Makanan Dan Minuman Perusahaan Go-Public Periode 2014-2016 Yang Terdaftar Di BEI. Lokasi penelitian yaitu pada Pusat Penelitian dan Pengkajian Pasar Modal Indonesia (P4MI) Fakultas Ekonomi Islam Malang dengan waktu penelitian Januari 2017 sampai Juni 2017. Pengujian terhadap ketepatan reaksi pasar saham dilakukan dengan Perusahaan Manufaktur Subsektor Makanan Dan Minuman Perusahaan Go-Public Periode 2014-2016 Yang Terdaftar Di BEI dengan metode purpose sampling populasi yang dijadikan sampel merupakan populasi yang memenuhi kriteria tertentu dengan tujuan untuk mendapatkan sampel yang representatif sesuai dengan kriteria yang ditentukan. Metode pengujian menggunakan Uji Normalitas, Uji Asumsi Klasik, dan Analisis Regresi Linier Logistik dengan Program SPSS for Windows Versi 24. Kesimpulan yang diperoleh bahwasannya Return On Asset (ROA), Net ProfitMargin (NPM), Leverage, dan Ukuran Perusahaan secara simultan berpengaruh positif terhadap perataan laba. Serta dari penelitian ini ditemukan bahwa variabelReturn Of Asset (ROA) dan Net Profit Margin (NPM) berpengaruh positif terhadap perataan laba. Sedangkan variabel Leverage (DAR) dan Ukuran Perusahaan tidak berpengaruh positif terhadap perataan laba.Kata kunci: Return Of Asset (ROA), Net Profit Margin (NPM), Leverage (DAR) dan Ukuran Perusahaan.
INFLASI, NILAI TUKAR, SUKU BUNGA, TERHADAP RISIKO SISTEMATIS PADA PERUSAHAAN SUB-SEKTOR FOOD AND BEVERAGE DI BURSA EFEK INDONESIA Elliza Dianita Anas; Anik Malikah; Afifudin Afifudin
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

ABSTRACTThe purpose of this study is to find out and analyze whether inflation, exchange rates, interest rates have a partial and simultaneous effect on systematic risk in the food and beverage sub-sector companies on the Indonesia Stock Exchange (IDX). The population in this study were all companies in the food and beverage sub-sector of the Indonesia Stock Exchange for the period 2012-2017. The sample in this study was determined using purposive sampling and obtained a sample of 12 companies which were used as criteria in the research of the food and beverage sub-sector companies listed on the Indonesian Stock Exchange with a period of 2012-2017. The data obtained in this study is from the official website of Indonesian Stock Exchange (www.idx.co.id) and the official Bank Indonesia website (www.bi.go.id)The analytical method used in this study is descriptive statistics, multiple linear regression analysis, normality test, classic assumption test, and hypothesis testing. From the results of this study it was obtained (1) F value of 110,248 with F significance value that is equal to (0,000) which is smaller than 0.05 with conclusions simultaneously independent variables significantly influence the dependent variable. (2) R2 value is 0.829 or equal to 82.9%. This result means there is an effect of the independent variable of inflation, exchange rate, interest rate on systematic dependent variable, while the remainder of 82.9% is 17.1% influenced by other variables outside this regression model such as country risk, political risk, market risk. (3) Partially independent variables of inflation have a positive significant effect on systematic risk, the exchange rate has a significant negative effect on systematic risk and interest rates have a significant negative effect on systematic risk. Keywords: Inflation, Exchange Rate, Interest Rate, Systematic Risk
PENGARUH PENERAPAN GREEN ACCOUNTING TERHADAP PROFITABILITAS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2015-2018 Rizka Dwi Ayunin Tisna; Nur Diana; Afifudin Afifudin
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

ABSTRACTThis research was conducted to determine the effect of green accounting on the profitability of manufacturing companies listed on the Indonesia Stock Exchange in 2015-2018. In this study the authors took a sample of 54 manufacturing companies listed on the Indonesia Stock Exchange in 2015-2018. The analytical method used is multiple linear regression. Based on results of tests that have been done, it can be concluded that simultaneously environmental performance variables and environmental costs have a significant effect on the profitability of manufacturing companies. Partial test result indicate that environmental performance variables do not affect the profitability of manufacturing companies. While the environmental cost variable partially has a negative and significant effect on the profitability of manufacturing companies.  Keywords : Green accounting, environmental performance, environmental costs and profitability
PENGARUH KESADARAN WAJIB PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Study Kasus Pada Wajib Pajak Orang Pribadi Pada KPP Probolinggo) Ayu Fitri Anggraini; Afifudin Afifudin; Hariri Hariri
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

Indonesia is a country that has a very dense population. The Republic of Indonesia implements national development in all fields carried out in a comprehensive and sustainable program for the achievement of the national development goals, namely creating a just and prosperous society. The implementation of this national development requires a very large amount of investment both from within and outside the country. These funds are obtained by the government both from within and outside the country.Taxes are an important aspect in the development process of a country, especially in Indonesia, so development aims to realize and improve the welfare of a nation, in this case the role of taxes as a source of financing in the development of a country.Based on the statement of the Director General of Taxes, Robert Pakpahan, state revenue from PPN and PPnBM until September 2018 grew to 64.88% or Rp. 351 trillion. The Ministry of Finance itself has noted that, until the end of November 2018, the realization of state revenues from taxes reached 79.82% of the 2018 State Budget target or amounting to Rp1,136.66 trillion. This figure allegedly grew by 15.35% from tax revenue in the same period in the previous year. Tax revenue is one of the state revenues that provides the largest contribution to financing expenditures and state development as owed in the State Budget (APBN). Realizing how big the role of taxes is, the government, in this case the Directorate General of Taxes under the auspices of the Ministry of Finance, continues to make various strategic and effective efforts to maximize tax revenue (Ariesta, 2017). Keywords: awareness of taxpayers and tax sanctions against personal taxpayer compliance
REAKSI PASAR TERHADAP KEBIJAKAN PEMBERLAKUAN PEMBATASAN KEGIATAN MASYARAKAT (PPKM) LEVEL 4 PADA PERUSAHAAN LQ-45 YANG TERDAFTAR DI BURSA EFEK INDONESIA Devinda Larasati; Nur Diana; Arista Fauzi Kartika Sari
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 06 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
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Abstract

The purpose of this research was to determine the market reaction to Trading Volume Activity and Stock Returns before and after the implementation of Level 4 Community Activity Restrictions (PPKM) on LQ-45 companies listed on the Indonesia Stock Exchange. Quantitative research design was adopted in this study, this study collected secondary data. This study used a purposive sampling method and the number of participants was 43 LQ-45 companies listed on the IDX for 20 days before and 20 days after the implementation of the restriction on community activities (PPKM) Level 4. Hypothesis testing was carried out using a paired sample t test. The results of this study based on hypothesis testing on a paired sample t test showed that the average stock return before and after the announcement of PPKM Level 4 showed an asymptotic significance value (2-tailed) of 0.986. The value is > 0.05 which means there is no significant difference between before and after the implementation of PPKM Level 4 on Stock Return. And the average Trading Volume Activity (TVA) before and after the announcement of PPKM Level 4 showed an asymptotic significance value (2-tailed) of 0.013. The value is < 0.05 which means there is a significant difference between before and after the implementation of PPKM Level 4 on Trading Volume Activity (TVA).Keywords: Trading Volume Activity, Return Saham, Level 4 Community Activity Restrictions  
Analisis Faktor-Faktor yang Mempengaruhi Keterlambatan Penyelesaian Audit pada Perusahaan Manufaktur yang Listing pada Bursa Efek Indonesia (BEI) Tahun 2018-2021 Moh Khairuddin Kurniansyah; Anik Malikah; 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

The research was conducted to ensure factors that affect delay in to completion of audits in manufacturing companies listed on the Indonesia Stock Exchange. This research is categorized as causal research, namely research based on the characteristics of the problem that has a cause-and-effect relationship between two or more variables. In this study, the authors took samples from Manufacturing Companies that have been listed on the IDX in 2018, 2019, 2020, and 2021. The sampling technique was carried out by purposive sampling, so that a sample of 43 manufacturing companies was obtained. The method of data analysis used is multiple linear regression analysis. Based on the tests that have been carried out, it can be concluded that the results of partial simultaneous tests indicate that Company Size, Public Accounting Firm Size and Profitability have a significant effect on Audit delay. While the partial test shows that the Audit Opinion has no effect on the Audit delay.Keywords: Audit delay, firm size, public accounting firm size, audit opinion, profitability, manufacturing company.
PENGARUH PERSEPSI WAJIB PAJAK ATAS PENERAPAN PERATURAN PEMERINTAH NO. 23 TAHUN 2018, PEMAHAMAN PERPAJAKAN DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK USAHA MIKRO, KECIL, DAN MENENGAH KOTA MALANG Rizki Dwi Prasetyo Sunaryo; Anik Malikah; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 05 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
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Abstract

ABSTRACTThe purpose of this study was to determine the effect of perception of taxpayers on the application of Government Regulation no. 23 of 2018, Taxation Understanding and Taxpayer Awareness of Micro, Small and Medium Business Taxpayer Compliance in Malang City. Samples were selected using purposive sampling obtained by 240 respondents based on the criteria applied. This research uses multiple linear regression models. The results of this study indicate that the Perception of Taxpayers on the Application of Government Regulation No. 23 of 2018, Taxpayer Understanding and Taxpayer Awareness has a significant positive effect on Taxpayer Compliance No. 23 of 2018. Perception of Taxpayers on the Application of Government Regulation No. 23 of 2018 does not affect the compliance of Micro, Small and Medium Enterprises Taxpayer Malang. Understanding Taxation has a significant positive effect on Compliance of Micro, Small and Medium Enterprises Taxpayer Malang. Awareness of Taxpayers has a significant positive effect on compliance of Micro, Small and Medium Business Taxpayers of Malang City.Keywords: Perception of Taxpayers on the Application of Government Regulation No. 23 of 2018, Understanding of Taxation and Taxpayer Awareness and Taxpayer Compliance
PENILAIAN EFISIENSI INVESTASI SAHAM YANG TERINDEKS SAHAM SYARIAH DENGAN METODE CAPITAL ASSET PRICING MODEL (CAPM) (Sektor Industri Barang Konsumsi Pada Indeks Saham Syariah Indonesia Periode Agustus 2018-Juli 2020) Musthofa Kamal Al Firdausi; Noor Shodiq Askandar; Dwiyani Sudaryanti
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 04 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
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Abstract

This study aims to describe the efficiency of stock investment by using the CAPM (Capital Asset Pricing Model) as an investment decision-making selection. Investments in the capital market generally have higher returns than investments in the financial markets. Sometimes an investor is confused in choosing which shares to buy, this study describes the CAPM with efficient and inefficient grouping in the consumer goods industry sector. The CAPM method of this research is based on shari’a using the SBIS rate of return, so that Muslim investors continue to invest with Islamic teachings. This research technique uses documentation data collection with secondary data. The sample used in this study was 28 Islamic stocks whose criteria for consistent Islamic stocks were included in the ISSI (Indonesian Sharia Stock Index) for the period August 2018 - July 2020.Keyword : stock; shari’a; efficient; SBIS; SCAPM.

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