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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 1,086 Documents
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DETEKSI FINANCIAL STATEMENT FRAUD DENGAN ANALISIS FRAUD TRIANGLE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Yulia Zahro; Nur Diana; Muhammad Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 09 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThe purpose of this study was to determine the effect of fraud triangle inexplaining the occurrence of financial statement fraud. Fraud triangle consists ofpressure, opportunity, and rationalization. Four variables are proxied frompressure (financial stability, personal financial need, external pressure, andfinancial targets). Two variables are proxied from opportunity (nature of industryand effective monitoring). And one last variable is proxied from rationalization.Based on logistic regression analysis there are 77 companies that commit fraud,and 31 companies that do not commit fraud during 2014-2017. From this study itcan be concluded that there is a positive influence between external pressure(LEV) on financial statement fraud, and six other variables consisting fromfinancial stability, personal financial needs, financial targets, nature of industry,effective monitoring, and rationalization has no effect on financial statementfraud. This result supports the fraud triangle theory in explaining the occurrenceof financial statement fraud.Keywords: financial statement fraud, pressure, opportunity, rationalization
PENGARUH INDEKS HARGA SAHAM, RETURN SAHAM, INFLASI, KEBIJAKAN DIVIDEN DAN TINGKAT SUKU BUNGA TERHADAP VOLUME PERDAGANGAN SAHAM PERUSAHAAN. (Studi Empiris pada Perusahaan Indeks LQ45 yang Go Public di BEI Periode 2014-2017). Aenul Huda; Nur Diana
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

ABSTRACTThis Study aims to examine and analyze the  effect of stock price index,  stock Returns, inflation, dividend policy, and interest rate on the stock trading volume companies index LQ45. This research was conducted at Indonesia Stock Exchange by selecting sample companies listed  in Indonesia Stock Exchange in 2014 until 2017. The population in this research as many as 45 companies and the number of samples of 33 companies selected by passing the stage of purposive sampling, so the number of samples of observations for 4 year to 132 samples. The analysis technique used in this research is multiple linear regression. Data analyze in this research using SPSS version 14. The results showed that partially stock trading volume has a significantly effect on the stock price index and inflation. While the stock Returns, dividend policy, and interest rate does  not significantly effect the stock trading volume. Together shows that stock price index, stock Returns, inflation, dividend policy, and interest rate significantly on the stock trading volume.Keyword: stock price index, stock Returns, inflation, dividend policy, interest rate, and stock trading volume.
PENGARUH PEMAHAMAN PERATURAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DENGAN PREFERENSI RISIKO SEBAGAI VARIABEL MODERATING (Studi Empiris pada WP OP di KPP Pratama Singosari) Moh. Ahbab Abdul Aziz; Noor Shodiq Askandar; 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 research was conducted with the aim of: 1) To know the effect ofunderstanding taxation and risk preference rules on compliance compliance level ofindividual taxpayer in KPP Singosari. 2) To determine whether risk preference canmoderate the relationship between understanding tax regulations on compliance withindividual taxpayers in KPP Singosari. Independent variable in this study is theunderstanding of taxpayer regulation (X1). Dependent Variables in this study istaxpayer compliance (Y), Variables that strengthen or weaken the direct relationshipbetween independent variables and dependent variables in this study risk preferences(X2) used as a moderating variable.The population used in this study is WP OP in North Malang tax registered inKPP Pratama Singosari amounted to 73,621 taxpayers. This taxpayer consists ofcorporate taxpayers as many as 6,023 personal taxpayers as much as 67,598taxpayers individual taxpayers contained in the area of North Malang include: WPOP in Singosari, WP OP in Lawang, WP OP in Karang Ploso, WP OP In Dau.Sampling location is in North Malang region. Determination of samples in this studyusing sampling technique with Convenience Sampling. The method used in this studyusing the method of Moderated Regression Analysis (MRA).Based on the results of the analysis can be put forward several conclusions asfollows: 1) F test results show that the variables Zscore: Understanding of TaxpayerRegulations, Zscore: Risk Preferences and ABSX1_X2 simultaneously orsimultaneously affect taxpayer compliance. 1) T test results indicate that for thevariable Zscore: Understanding of the Regulation of Taxpayers partially has noeffect on taxpayer compliance. 2) Zscore: Risk Preferences partially affect taxpayercompliance. 3) risk preference variable can memoderating Understanding ofTaxpayer Regulation to taxpayer compliance.Keywords : Understanding of tax regulations, Taxpayer Compliance, RiskPreference
PENGARUH FINANCIAL DISTRESS, DISCLOSURE, PERKARA PENGADILAN DAN OPINI AUDIT TAHUN SEBELUMNYA TERHADAP PENERIMAAN OPINI AUDIT GOING CONCEN (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Periode 2012-2015) Ana Rahmawatul Faizah
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

A going concern audit opinion is a modified audit opinion given by the auditor if there is any doubt as to the viability of the enterprise within a reasonable period of time, not later than one year from the date the financial statements are being audited. Many cases of bankruptcy of the entity due to failure of auditors in assessing the company's ability to sustain its business motivate researchers to conduct this research. The purpose of this research is to analyze the influence of financial distress, disclosure, court case and audit opinion of previous year to going concern audit opinion on manufacturing company listed on BEI year 20122015. Methods in the sampling using purposive sampling and using logistic regression as a test tool research. The population used is manufacturing companies listed on the BEI 2012-2015. The sample of this research as many as 20 companies and due to menggunkan time span peneiltian 4 years then the number of samples there are 80 samples. The results of this study indicate that: (1) financial distress has a negative and significant effect on the going concern audit opinion, with a significance level of 0.017 <α 0.05. (2) disclosure has no significant effect on going concern audit opinion. With a significance level of 0.575> α 0.05. (3) the court case does not have a significant effect on going concern audit opoini, with a significance level of 0.977> α 0.05. (4) the previous year's audit opinion had no significant effect on going concern audit opinion, with significance level 0,796> α 0,05.
ANALISIS KINERJA PERBANKAN SYARIAH DENGAN PENDEKATAN MAQASHID INDEX DAN SHARIA CONFORMITY AND PROFITABILITY (SCNP) Nurul Lifa Apriliya; Maslichah Maslichah
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 03 (2019): e_Jurnal Ilmiah Riset Akuntansi Februari 2019
Publisher : Universitas Islam Malang

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Abstract

ABSTRACT                   This study aims to measure the performance of Islamic banking using Maqashid index and the Sharia Conformity and Profitability (SCNP) model. The population this research is Sharia Commercial Bank (BUS) are listed on IDX for the period 2013-2017 using the purposive sampling method. The results  of study show that islamic Commercial Banks which are ranked first, second, third and sixth MSI calculations are ranked fourth, fifth and seventh, the calculation of MSI is in the ULQ. BUS quadrant which is ranked the last is in the LRQ quadrant.Keywords : Islamic Banking, Performance, Maqashid Sharia Index (MSI), Sharia Conformity and Profitability (SCNP) Model, Profitability.
PENGARUH DESENTRALISASI FISKAL, LUAS WILAYAH, DAN SISA LEBIH PEMBIAYAAN ANGGARAN TERHADAP PENGALOKASIAN BELANJA MODAL (Studi Empiris Pada Kabupaten Dan Kota Di Provinsi Jawa Timur) Cahyani Nurlaela; Nur Hidayati; Abdul Wahid Mahsuni
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

ABSTRACTThis study aims to examine and find the effect of Fiscal Decentralization,Area Size, and More Budget Financing on the Allocation of Capital Expenditures.The population in this study is the District and City Budget Realization Reportthroughout East Java Province in 2014-2016. The sample used is the entirepopulation used as a sample. The analysis used is multiple linear regression and ttest to see the Effect of Fiscal Decentralization, Area Size, and More BudgetFinancing Remaining on the Allocation of Capital Expenditures.The test results show that: 1) Fiscal Decentralization, Area Size, and MoreBudget Financing simultaneously have a significant effect on the Allocation ofCapital Expenditures, 2) Fiscal Decentralization has a significant positive effecton the Allocation of Capital Expenditures, 3) Area Size has a significant positiveeffect on the Allocation of Capital Expenditures , 4) More Budget FinancingRemaining has a significant positive effect on Capital Expenditure Allocation.Keywords: Fiscal Decentralization, Area Size, Remaining Budget Financing,Allocation of Capital Expenditures.
ANALISIS PENGARUH FINANCIAL LEVERAGE TERHADAP RISIKO SISTEMATIS YANG DI MODERATORI SIZE PERUSAHAAN PADA INDUSTRI SEMEN YANG TERDAFTAR DI BEI PERIODE 2013-2016 Latifatul Rochmah; Nur Hidayati
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

ABSTRAKSITujuan penelitian ini adalah 1) Menguji secara study empirissensitifitas hubungan financial leverage terhadap risiko sistematis (beta).2) Menguji size perusahaan sebagai variabel moderator memperlemahatau memperkuat hubungan financial leverage terhadap risiko sistematis.Metode pengumpulan data menggunakan purposive sampling yaitu padaperusahaan industri semen yang terdaftar di Bursa Efek Indonesia periode2013 sampai 2016 yang diakses melalui website www.idx.co.id.Hasil penelitian ini menunjukkan bahwa adanya pengaruh yangsignifikan anatara Financial leverage dan Risiko Sistematis. Denganadanya size sebagai variabel moderator, terbukti tidak berpengaruhmemperkuat/memperlemah hubungan antara financial leverage terhadaprisiko sistematis.Kata Kunci: Financial Leverage, Risiko Sistematis, Size Perusahaan.ABSTRACTThe purposes of this study are 1) to examine empirically the sensitiverelation between financial leverage and systematics risk (beta). 2) toexamine company size whether strengthen or weaken financial leveragerelation toward systematic risk. Collecting data in this study is usingsecondary data of cement industrial company registered in Indonesianstock exchange period 2013 to 2016 accessed through www.idx.co.id.The result of this study shows there is significant effect between financialleverage and systematics risk. Showing size as moderate variable, provesthere is no effect whether strengthen or weaken financial leverage relationtoward systematics risk.Keywords : financial leverage, systematics risk, company size
PENGARUH UKURAN PERUSAHAAN DAN PROFITABILITAS, TERHADAP KOEFISIEN RESPON LABA PADA MASA PANDEMI (Study Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di BEI 2020). Shinta Lutmila Safitri; Anik Malikah; Arista Fauzi Kartika Sari
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 01 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

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Abstract

The purpose of this study was to determine the effect of firm size and profitability on the profit response coefficient in the pandemic period. The empirical study in this study is a manufacturing company listed on the Indonesia Stock Exchange in 2020. The population in this study are all manufacturing companies listed on the IDX. The sampling technique used purposive sampling and obtained as many as 59 companies that meet the specified criteria. The data analysis method used in this research is multiple linear regression analysis. The results of this study show that simultaneously the variables of firm size and profitability have a significant positive effect on the earnings response coefficient during the pandemic. Partially, the size of the company affects the earnings response coefficient during the pandemic. The profitability variable partially affects the profit response coefficient during the pandemic.Keywords: company size, profitability, profit response
PENGARUH AKUNTANSI BERBASIS SAK EMKM TERHADAP KUALITAS LAPORAN KEUANGAN (Studi Empiris Pada UMKM di Kabupaten Pasuruan) Achmad Nursalim; Maslichah Maslichah; 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

ABSTRACTThe financial statements presented by SMEs are still limited to information on cash receipts and disbursements and the absence of personal account separators with business accounts. The purpose of this study was to determine the effect of EMKM SAK-based accounting on the quality of SME financial statements. The data used in this study are primary data. The number of MSME registered in the cooperatives and UKM in Pasuruan Regency is 248,802. to get the research sample used Slovin formula, so that the sample was 99.9 and fulfilled to 100 respondents. The sampling technique is done using the random sampling method. The results obtained using a simple linear regression test Y = 8.432 + 0.970X + ϵ, and the test from this study also used the t-test. The results of the t-test show that EMKM-based SAK accounting has a positive effect on the quality of financial statements.Keywords: Accounting, SAK EMKM, and Financial Report Quality
PENGARUH PENGETAHUAN KEWIRAUSAHAAN DAN PELUANG KERJA DIBIDANG AKUNTANSI TERHADAP MINAT BERWIRAUSAHA Satya Artha Pratama; Abdul Wahid Mahsuni; Siti Aminah Anwar
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 08 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThis study aims to determine the effect of entrepreneurial knowledge and job opportunities in the accounting sector on the interest in entrepreneurship. The population in this study were all accounting students of the 2017 Batch Year 2017 Islamic University Malang Program. The sample used is a portion of accounting students for the 2017 Undergraduate Program, Islamic University of Malang. The technique used in sampling is purposive sampling technique, the sample selected is 85 respondents. Data was collected using a questionnaire method. The data analysis method used is multiple regression analysis with the help of SPSS software version 14 (Statistical Products and Service Solutions version 14). The test data used are simultaneous hypothesis testing (f), determination coefficient (R2), and partial hypothesis testing (t). The results showed that the independent variable simultaneously had a significant effect on the dependent variable. Based on the coefficient of determination test results, the value of Adjusted R2 Square is 68.1% while the remaining 31.9% is influenced by other variables not included in this study. Based on the partial test results, all variables have an influence on Entrepreneurial Interest, Entrepreneurial Knowledge (sig = 0,000) and Job Opportunities (sig = 0,000) have an effect on Entrepreneurial Interest. Keywords: Entrepreneurial Knowledge, Job Opportunities in Accounting and Entrepreneurial Interest

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