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INDONESIA
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 1,086 Documents
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FLYPAPER EFFECT PADA DANA ALOKASI UMUM (DAU) DAN PENDAPATAN ASLI DAERAH (PAD) TERHADAP BELANJA DAERAH (BD) DI MALANG RAYA TAHUN 2011-2017 Junaidi Junaidi; Nur Diana; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 03 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThis study aims to find out whether the Flypaper Effect transfer to the GeneralAllocation Fund from the central government and the Regional Original Revenueaffect Regional Expenditures. In this study, there were three populations and thepopulation of this study was the local government in Malang, consisting ofMalang Regency, Malang City, Batu City. Previously Batu City was part ofMalang Regency and became an autonomous city since 2001. So Batu City wasincluded in the sample of this study because Batu City was still listed in the areain Malang Raya. Based on the first hypothesis of the influence of GeneralAllocation Funds and Regional Original Revenues on Regional Expenditures in2011-2017 it can be seen that the amount of DAU and PAD has a positive effecton the amount of Regional Expenditures, meaning that the greater the GeneralAllocation Funds and Original Regional Opinions received by the governmentwill have a large influence the amount of Regional Expenditures.Based on the second hypothesis the influence of General Allocation Funds andRegional Original Revenues on Regional Expenditures partially in 2011-2017can be seen that PAD and DAU Affect Regional Expenditures.Keyword: Regional Original Assets, General Allocation Funds, RegionalExpenditures, Flypaper Effect
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERATING (STUDI EMPIRIS TERHADAP PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2015) Rio Muhammad Ariono; Hj. Maslicha Hj. Maslicha; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 6, No 03 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017
Publisher : Universitas Islam Malang

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Abstract

The purpose of this research is 1). to know the influence of corporate social responsibility toward company value, 2). to know the effect of profitability to company value, 3). to know the influence of corporate social responsibility interaction with profitability to company value.The population used in this study are all manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2013-2015. Sample selection using purposive sampling. Based on the criteria, obtained 50 companies that became the sample in this study. The method used in this study using multiple linear regression method.Based on the results of the analysis can be put forward several conclusions as follows: 1). T test results show that for Social Responsibility variable has no significant effect on firm value, but profitability has positive significant effect on firm value and interaction between CSR and profitability (ROA) Significant to company value. 2). The result of f test shows that CSR, profitability (ROA) and interaction between CSR and profitability (ROA) simultaneously have significant influence to firm value.
PENGARUH PAJAK DAN MEKANISME BONUS TERHADAP KEPUTUSAN TRANSFER PRICING (Studi Empiris Pada Perusahaan Manufaktur Yang Listing Di Bursa Efek Indonesia Tahun 2013-2016) Allysa Rochmadina Tjahyaningrum; Nur Hidayati; Junaidi Junaidi
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

ABSTRAKSIPenelitian ini bertujuan untuk menganalisis pengaruh pajak dan mekanismebonus terhadap keputusan Transfer Pricing pada Perusahaan Manufaktur yang listingdi BEI 2013-2016. Jumlah sampel yang diambil sebayak 45 Perusahaan manufakturdengan metode purposive sampling. Regresi Linear Logistik digunakan dalamanalisis datanya. Penelitian ini ditujukkan pajak tidak berhubungan denganKeputusan Transfer Pricing, sedangkan mekanisme bonus berhubungan denganKeputusan Transfer Pricing.Kata kunci : Pajak dan Mekanisme Bonus, Transfer Pricing, Perusahaan Manufaktur.ABSTRACKThis research has the effect to analyze the effect of tax and bonus mechanism onTransfer Pricing decision in Manufacturing Company listing in BEI 2013-2016. Thenumber of samples taken as 45 manufacturing companies with purposive samplingmethod. Meanwhile, data analysis using Linear Logistic Regression. The results ofthis study indicate that the tax is not related to Transfer Pricing Decree, while thebonus mechanism associated with Transfer Pricing Decision.Keywords: Tax and Bonus Mechanism, Transfer Pricing, Manufacturing Company.
ANALISIS PENGARUH BID-ASK SPREAD, MARKET VALUE, VARIANCE RETURN DAN DIVIDEND PAYOUT RATIO TERHADAP HOLDING PERIOD SAHAM BIASA PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI TAHUN 2015-2017 Farid Saiful Mustakim; Maslichah Maslichah; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 08 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThe purpose of this research to observe Bid-ask Spread, Market Value,Variance Return and Dividend Payout Ratio on Holding Period. The populationof this study is mining companies listed on the Stock Exchange in 2015-2017. Thesampling techniques using a purposive sampling method that generates the dataas much as 24 companies. This research uses a quantitative approach. Dataanalysis techniques using multiple linear regression analysis. The t test researchshow that Bid-Ask Spread and Market Value variable has significantly positiveeffect on the Holding Period. While Variance Return and Dividend Payout Ratiovariable has no effect on the Holding Period. The simultaneous test research (ftest) show that Bid-Ask Spread, Market Value, Variance Return dan DividendPayout Ratio variables significantly influence on Holding Period.Keywords: Holding Period, Bid-Ask Spread, Market Value, Variance Return,Dividend Payout Ratio
PENGARUH KONFLIK BONDHOLDERS-SHAREHOLDERS, BONUS PLAN DAN POLITICAL COST TERHADAP KONSERVATISME AKUNTANSI (Pada Perusahaan Manufaktur Sub-Sektor Industri Konsumsi Terdaftar di Bursa Efek Indonesia Periode 2013-2016) Maria Ulfa; Nur Diana; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 05 (2018): e_Jurnal Ilmiah Riset Akuntansi Februari 2018
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThe purpose of this research is to examine the effect of conflict ofstakeholders, bonus plan and political cost to accounting conservatism. Thepopulation in this study is a manufacturing company sub-sector of theconsumption industry listed on the Indonesia Stock Exchange period 2013-2016.The sampling technique in this study used purposive sampling and obtained 19samples of companies used as criteria manufacturing companies sub-sector of theconsumption industry listed on the Indonesia Stock Exchange period 2013-2016.Sources of data from this study came from Indonesia Stock Exchange (IDX),www.idx.co.id. The method of analysis used in this study is the classicalassumption test, and hypothesis test and multiple linear regression.The results of this study indicate that: 1) Based on the test onsimultaneous or F test is known that the variables conflict of bondholdersshareholders, bonus plan and political cost have a significant positive effect onaccounting conservatism. 2) Conflicting variables of bondholders-shareholders,bonus plans, and political costs together 67.2% influenced the accountingconservatism of manufacturing companies sub-sector of the consumption industrylisted on the Stock Exchange and 32.8% explained by other factors not mentionedin this study. 3) Partially conflict variable of bondholders-shareholders, bonusplan and political cost have a significant positive effect to conservatism ofaccounting manufacturing company sub-sector of consumption industry listed onBEI.Keywords: Conflict of bondholders-shareholders, bonus plan, and political cost.
“FAKTOR-FAKTOR (UKURAN PERUSAHAAN, PROFITABILITAS, SOLVABILITAS, JENIS INDUSTRI, DAN OPINI AUDITOR) YANG MEMPENGARUHI AUDIT DELAY DI INDONESIA” (Studi Empiris Pada Perusahaan LQ-45 Yang Tetrdaftar di Bursa Efek Indonesia Periode 2011-2015) Rika Fatmawati
e_Jurnal Ilmiah Riset Akuntansi Vol 6, No 05 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017
Publisher : Universitas Islam Malang

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Abstract

AbstractThis research aimed to simultaneously and partially analyze the influence of companysize, profitability, solvency, type of industry, and auditor opinion toward Audit Delay of theLQ-45 companies listed in Indonesia Stock Exchange. The method of this research wasdescriptive, classical assumptions and the population was all of LQ-45 companies listed inIndonesia Stock Exchange on the period 2011-2015. Data was collected by the method ofpurposive sampling and statistically analyzed through logistic regression analysis. The resultshowed that there was a simultaneous influence between company profitability, solvency, typeof industry and auditor opinion of the LQ-45 companies Audit Delay. In the other hand, therewas a positive signifikan partial influence between company profitability of LQ-45 companiesAudit Delay. There was negative signifikan partial influence between company solvency andthe type of industry of LQ-45 companies Audit Delay. no partial influence between size,auditor opinion of the company toward Audit Delay of the go public LQ-45 companies listedin Indonesia Stock Exchange 2011-2015.Keywords: Audit Delay factors, Financial report, LQ-45 Companies, Stock exchange
PENGARUH PENGHINDARAN PAJAK DAN GOOD CORPORATE GOVERNANCE TERHADAP COST OF DEBT Fatimatuz Zahro; Afifudin Afifudin; Muhammad Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 06 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

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Abstract

AbstractThis study aims to prove empirically about the effect of Tax Avoidanceand Good Corporate Governance to the Cost of Debt. The population of this studyare all manufacturing companies listed on the Indonesia Stock Exchange, thesampling technique using purposive sampling method. Based on thepredetermined criteria, obtained a sample of 17 companies with a 3-yearobservation period. The method of analysis used in this study is multiple linearregression analysis. The data used in this research is secondary data. The resultsshowed that tax avoidance, proxy of independent board of commissioners, andaudit committee did not affect cost of debt, while the board of directors negativelyaffected the cost of debt. Simultaneously tax avoidance, independent board ofcommissioners, directors, and audit committee have no effect on cost of debt.Keywords: Tax Avoidance, Independent Board of Commissioners, Board ofDirectors, Audit Committee, and Cost of Debt.
PENGARUH AKTIVITAS, LEVERAGE DAN PERTUMBUHAN PERUSAHAAN DALAM MEMPREDIKSI FINANCIAL DISTRESS (Studi Empiris Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2013-2015) Aprilyandhika Putri Wulansari; Nur Diana
e_Jurnal Ilmiah Riset Akuntansi Vol 6, No 04 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017
Publisher : Universitas Islam Malang

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Abstract

This study aimed to examine the effect of activity, leverage, and firm growth to predicting financial distress in the manufacturing companies listed on the Indonesia Stock Exchange. The population are all manufacturing companies listed on the Indonesia Stock Exchange in 2013-2015. Samples was determined by purposive sampling method, sample obtained as much as 102 companies. The techniques of data analysis used is logistic regression analysis, data processing with SPSS version 16.0. The results of study concluded that activity as measured by inventory turnover has no effect in predicting financial distress leverage as measured by debt to equity ratio has a positive and significant effect in predicting financial distress and firm growth as measured by sales growth has a negative and significant effect in predicting financial distress.
PENGARUH PENERAPAN E-SYSTEM PERPAJAKAN TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK ORANG PRIBADI DALAM MEMBAYAR PAJAK PADA KANTOR PELAYANAN PAJAK (KPP) PRATAMA KEPANJEN Isro’i Isro’i; 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

AbstractThis study was conducted to determine the effect of e-systemimplementation (e-registration, e-SPT, e-billing and e-filling) taxation ontaxpayer compliance level in Tax Service Office (KPP) Pratama Kepanjen. Thetype of this research is correlation research and using primary data source bydistributing questionnaire of 120 questionnaires to individual taxpayer asrespondent. The technique used in data retrieval is incdental sampling while thedata analysis techniques use multiple linear regression analysis assisted withSPSS program.The result of partial research shows that the application of e-registration,e-SPT, e-billing and e-filling have a positive and significant effect on the taxpayercompliance level of the individual while the research result simultaneously showsthat the application of all e-system have positive effect on the level of complianceindividual taxpayer.Keywords: e-Registration, e-SPT, e-Billing, e-Filling, Taxpayer compliance
PENGARUH INFLASI DAN SUKU BUNGA TERHADAP RETURN SAHAM DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERATING PADA PERUSAHAAN MANUFAKTUR TAHUN 2018-2019 Durrotul Yatimah; Maslichah Maslichah; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 12 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

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Abstract

This study aims to determine (1) Knowing the effect of inflation on stock returns in manufacturing companies in 2018-2019. (2) Knowing the effect of interest rates on stock returns in manufacturing companies in 2018-2019. (3) Knowing the effect of profitability on stock returns in manufacturing companies in 2018-2019. (4) Knowing the effect of Inflation on Stock Returns with Profitability being a moderating variable in Manufacturing companies in 2018-2019. (5) Knowing the effect of interest rates on stock returns with profitability being a moderating variable in manufacturing companies in 2018-2019. This research uses quantitative research methods. The population used is manufacturing companies listed on the Indonesian Stock Exchange (IDX) in the 2018-2019 period. The sampling technique used was purposive sampling, so the number of samples was 70 companies. The results of this study indicate that (1) Partially Inflation has no significant effect on stock returns. This is evidenced by the Inflation significance value of 0.301, where the significance value is greater than 0.05. (2) Partial interest rates do not have a significant effect on stock returns. This is evidenced by the significance value of the Interest Rate of 0.680, where the significance value is greater than 0.05. (3) Partially profitability has a significant effect on stock returns. This is evidenced by the significance value of the Interest Rate of 0.026, where the significance value is smaller than 0.05. (4) Profitability is not able to moderate the relationship between Inflation and stock returns. This is evidenced by the significance value of the multiplication result of the Inflation variable with the profitability of 0.362, where the significance value is greater than 0.05. (5) The results showed that profitability was not able to moderate the relationship between interest rates and stock returns. This is evidenced by the significance value of the multiplication result of the Inflation variable with the profitability of 0.447, where the significance value is greater than 0.05. Keywords: Inflation, Interest Rate, Profitability, and Stock Return

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