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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 1,086 Documents
PENGARUH LABA KOTOR, LABA OPERASI, DAN LABA BERSIH DALAM MEMPREDIKSI ARUS KAS DI MASA MENDATANG (Studi Empiris Perusahaan Manufaktur di Bursa Efek Indonesia) Alifatur Akbar Alamsyah; Noor Shodiq Askandar
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 01 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThis study discusses gross profit, operating profit and net income in predicting future cash flows. The data used in this study is secondary data, consisting of companies engaged in manufacturing that have carried out operations regarding the year of research to become participation in this study, while the research sample taken is a company that has been engaged in manufacturing which has been operating for 2012 - 2017 The sampling technique is done using the purposive sampling method. The analytical tool used is multiple linear regression which produces a model Y = 0.815+ 1.096 X1 - 0.411 X2 + 0.196 X3. Normality test using kolmogorov-smirnov, classic assumption test consisting of multicollinearity, heteroscedasticity and autocorrelation. Hypothesis test using F test, coefficient of determination, and T test. The results of this study indicate that simultaneously and partially gross profit, operating profit and net income to future cash flows with a determination coefficient of 0.539 or 53.9%. This means that the contribution of gross profit, operating profit, and net income to cash flow is 53.9%, while 46.1% is a contribution from other variables not discussed in this study.Keywords: gross profit, operating profit, net income, future cash flows
ANALISIS PENGARUH VARIABEL MAKRO EKONOMI TERHADAP INDEKS HARGA SAHAM LQ45 Izzatul Aini; Maslichah Maslichah
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 04 (2018): e_Jurnal Ilmiah Riset Akuntansi Februari 2018
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThe purpose of this research is to analyze the influence of inflation rate,interest rate of Bank Indonesia (BI Rate), and money supply (M2) on stock priceindex LQ45 period January 2015 until December 2016. The method used in thisresearch is multiple linear regression analysis using Statistical Product of ServiceSolution (SPSS). This study shows that simultaneously or together with the inflationrate, the interest rate of Bank Indonesia (BI Rate), and the money supply (M2) havesignificant implications on the LQ45 stock price index in the period of January 2014until December 2016. Then partial inflation rate and money supply (M2) havesignificant negative implications on LQ45 stock price index. Meanwhile, the interestrate of Bank Indonesia (BI Rate) has a significant positive implication on LQ45 stockprice index.Keywords: LQ45 stock price index, inflation rate, Bank Indonesia rate (BI Rate), andmoney supply (M2).
PENGARUH PEMBERIAN INSENTIF PAJAK DI TENGAH PANDEMI CORONA TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK ORANG PRIBADI DALAM PELAPORAN SURAT PEMBERITAHUAN (SPT) (Studi Kasus Pada KPP Malang Utara) Dhuratun Nuskha; Nur Diana; Dwiyani Sudaryanti
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 06 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021
Publisher : Universitas Islam Malang

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Abstract

This study aims to determine the effect of tax incentives in the midst of the corona pandemic on the level of compliance of individual taxpayers in tax returns (SPT) reporting. The research method used is quantitative correlational with simple linear regression method. Data collection in this study was carried out by distributing questionnaires in the form of google form to individual taxpayers registered at KPP Malang Utara. Sampling using the Slovin formula by means of purposive sampling. Purposive sampling is sampling that is carried out based on considerations in accordance with the purpose of the study. From the calculation of the Slovin formula, there were 100 respondents. The results showed that the tax incentive variable had a positive and significant effect on the taxpayer compliance variable. Keywords: Tax incentives, individual taxpayer compliance, SPT reporting
ANALISIS FAKTOR KESADARAN MEMBAYAR PAJAK, PENGETAHUAN PERATURAN PERPAJAKAN, DAN PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI Anisa Putri; Nur Diana; Dwiyani Sudaryanti
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 07 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022
Publisher : Universitas Islam Malang

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Abstract

This study aims to analyze the effect of awareness of paying taxes, knowledge of tax regulations, and the service of the tax authorities on individual taxpayer compliance. The sample used in this study are taxpayers who have NPWP and are registered at KPP Pratama Malang Utara. At the same time, the sample used in this research is purposive sampling. The sample for this study has the following criteria: a.) taxpayers registered at KPP Pratama Malang Utara. b.) individual tax with a single job as an employee. The results of this study indicate that the awareness of paying taxes and knowledge of tax regulations do not affect individual taxpayer compliance. In contrast, the tax service variable positively affects individual taxpayer compliance.Keywords: awareness of paying taxes, knowledge of tax regulations, tax service services, and individual taxpayer compliance.
PERSEPSI AKUNTAN PUBLIK, AKUNTAN PENDIDIK DAN MAHASISWA AKUNTANSI TERHADAP KODE ETIK IKATAN AKUNTAN INDONESIA Ummy Sholihah; Nur Diana; Muhammad Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 11 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

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Abstract

AbstractThe purpose of this study is to determine whether there is a distinctionbetween accountants educators, public accountants and accountants student toethical codes Indonesian Accountants Association (IAI). Sampling in this researchis by using purposive sampling with criteria including: (1) accountant educatorshave the profession of teaching staff (lecturers) high educated Malang IslamicUniversity and the State University of Malang, (2) auditors working as partners /associates, managers, auditors senior, junior auditors and the staff in the office ofthe Public Accountant in Malang, (3) students S1 the Islamic University ofMalang, in the study are students who have taken auditing. Ethical Principlesconsists of elements that eight: responsibilities of the profession, the publicinterest, integrity, objectivity, competence and prudence, confidentiality,professional behavior, technical standards. This study uses primary data wherethe data was collected through questionnaires deployment to several publicaccounting firm, Faculty of Economics, Malang Islamic University, andUniversity of Malang in Malang. In this study, the population is a publicaccountant, accountant educator, and student accounting. It can be concludedthat of the eight ethical principles of the three variables show that there aredistinction in perception between educators accountants, public accountants andaccountants student to ethical codes Indonesian Accountants Association (IAI).Factor knowledge. Keywords: Perception, accounting educators, public accountants and accountingstudents.
PENGARUH PEMAHAMAN KODE ETIK, NILAI ETIS, PRINSIP MORAL DAN KOMPENSASI TERHADAP PERILAKU ETIS (Studi Pada Kantor Akuntan Publik di Kota Malang) Muhamad Yasin La Buda; Abdul Wahid Mahsuni; Afifudin Afifudin
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 research aims to determine the effect of understanding the code of ethics, ethical values, moral principles and compensation on ethical behavior. The population of this research is the Public Accounting Firm (KAP) located in Malang. Sampling uses the Purposive Sampling method and there are 6 Public Accounting Firms (KAP) that fit the criteria. This study uses multiple linear regression models. In this study shows that understanding the code of ethics has a positive effect on ethical behavior. Ethical value has a positive effect on ethical behavior. Moral principles do not affect ethical behavior. Compensation has no effect on ethical behavior. Keywords : Understanding of the code of ethics, ethical values, moral principles, compensation, ethical behavior.
PENGARUH MANAJERIAL ABILITY, LEVERAGE DAN STRUKTUR KEPEMILIKAN TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN TRANSPORTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2014-2018 Niawati Niawati; Maslichah Maslichah; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 11 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThe purpose of this study was to determine the effect of managerial ability, leverage and ownership structure on tax avoidance of transport companies listed on the Indonesia Stock Exchange (IDX) for the period 2014 – 2018. The population in this study was transportation companies listed on the Indonesia Stock Exchange (IDX) period 2014 -2018. Samples selected using purposive sampling and the number of samples obtained were 7 companies based on predetermined criteria. This research uses multiple linier regression models. The results showed that managerial ability, leverage and ownership structure variables had a positive and significant effect on tax avoidance on transport companies listed on the Indonesia Stock Exchange (BEI) for the period 2014- 2018. Keywords : Manajerial Ability, Leverage, Ownership Structure, Tax Avoidance
PERILAKU ANOMALI PASAR ATAS AKRUAL KOMFORMITAS AKUNTANSI PAJAK DI INDONESIA (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar pada Bursa Efek Indonesia periode 2014-2016) Nahlatul Janah; Nur Diana; Afifudin Afifudin
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 examine whether there is a market anomaly on theaccrual component of tax accounting conformity in Indonesia. This study uses 98manufacturing companies as samples during the period 2014 - 2016 with a totalof 294 observations. This study uses two pairs of samples as a benchmark todetect the phenomenon of market anomalies marked by mistakes investors inassessing the market and the deviations that may be done by the investors. Thefirst sample pair is the cash flow from operation and the total accrual component.The second pair of samples is the accrual discretion of the accounting conformityof accounting taxes and discretionary accruals. Both are used to detect investors'mistakes in predicting future earnings persistence.The results of this study indicate that the results of tests conducted both onthe difference Cash flow from Operation (CFO) and Total Accruals Component(TAC) as well as on the difference of Accrual conformity Tax Accounting (DTA)and Accounting Accrual Discretion (DBA) can be concluded that there isbehavior of market anomalies which is marked by a market error in assessing thepersistence of future earnings.Keywords: Market Anomaly, Component of Cash Flow, Accrual Component,Accrual conformity Tax Accounting, Accounting AccrualDiscretion.
ANALISIS PENGARUH GENDER DAN TINGKAT PENDIDIKAN MAHASISWA AKUNTANSI DENGAN LOVE OF MONEY SEBAGAI VARIABEL INTERVENIG (Studi Kasus Mahasiswa Akuntansi Universitas Islam Malang Dan Mahasiswa Politeknik Negri Malang) Dinda Septian Nur’aini; Nur Diana; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 10 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

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Abstract

This study was conducted to determine the effect of gender and education level on the ethical perception of a student with love of money as an intervening variable. This type of research is quantitative research. The data used in this study are primary data. Respondents were 100 students at the Malang Islamic University and the Malang State Polytechnic using a questionnaire. The results of this study indicate that the gender variable has an effect on love of money. and also the results of this study indicate that love of money affects the ethical perception of accounting studentsKeywords: gender, education level, ethical perception, love of money.
PENGARUH TEKANAN WAKTU, LOCUS OF CONTROL, TINDAKAN SUPERVISI DAN MATERIALITAS TERHADAP PENGHENTIAN PREMATUR ATAS PROSEDUR AUDIT Rangga Purnama; Moh. Amin; Junaidi Junaidi
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 study aims to determine the Influence Time Pressure, Locus of Control, Supervision and Materiality of Premature Termination of Audit Procedures. This research includes descriptive research with a quantitative approach. The population in this study is a Public Accountant in the city of Malang. With a sample of 60 Public Accountants in Malang. The sampling technique is purposive sampling. The data collection technique used was a questionnaire.The results of this study indicate that Simultaneously proves that independent or independent variables simultaneously or jointly influence the dependent variable or bound. That is, time pressure, locus of control, supervision and materiality measures have a significant effect on premature termination of audit procedures. Variables of Locus of Control and Maternity have a significant effect on premature on audit procedures. This is indicated by a significant value of 0,000 <0,05. This means that the higher the Materiality and Locus Of Control, the higher the rate of premature termination of the audit procedure. Variables of Locus Of Control have a significant effect on premature termination of audit procedures. This is indicated by a significant value of 0.009 <0.05. This means that the higher Locus Of Control, the higher the rate of premature termination of the audit procedure. Maternity variables have a significant effect on premature termination of audit procedures. This is indicated by a significant value of 0.044 <0.05. This means that the higher the Materiality, the higher the rate of premature termination of the audit procedure. Keywords: Effect Of Time Pressure, Locus Of Control, Supervision Action And Materiality.

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