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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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Pengaruh Struktur Modal, Kebijakan Dividen, dan Perencanaan Pajak Terhadap Nilai Perusahaan (Studi Empiris Perusahaan Properti Yang Terdaftar di BEI Periode 2018-2020) Rosyidah Nur Amalina; Afifudin Afifudin; Hariri Hariri
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

This study aims to examine the results of capital structure, dividend policy, and tax planning on the value of the company in the coal mining sector in 2018-2020. In this study using signal theory and agency theory, where signal theory argues that there is information asymmetry between the company and external parties because the company knows more about the company and upcoming projects than external parties. Agency theory explains that shareholders and company management have different duties and interests, where management has more information than shareholders. This study uses secondary data from the Indonesia Stock Exchange Annual Report. The type of data used in this study is quantitative. This study uses a purposive sampling method and uses multiple linear regression analysis with the help of computer software for SPSS version 22 statistics. The results show that capital structure has no effect on firm value, dividend policy has no effect on firm value, tax planning has a positive effect on firm value. Simultaneously capital structure, dividend policy, and tax planning have a significant positive effect on firm value. In this study the variables used were only able to contribute 14.9% to the value of the company, while the remaining 85.1% was influenced by other variables outside this studyKeywords : Capital structure, dividend policy, tax planning, company value.
PENGARUH MOTIVASI BELAJAR, PENYALAHGUNAAN TEKNOLOGI INFORMASI DAN INTEGRITAS MAHASISWA TERHADAP PERILAKU KECURANGAN AKADEMIK MAHASISWA AKUNTANSI SEBAGAI CALON AKUNTAN (Studi Pada Mahasiswa Akuntansi Universitas Islam Malang) Nadliyah Wardha Miftahul Jannah; Anik Malikah; Arista Fauzi Kartika Sari
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 06 (2020): e_Jurnal Ilmiah Riset Akuntansi Februari 2020
Publisher : Universitas Islam Malang

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Abstract

The purpose of this study was to determine the effect of learning Motivation, misuse of Information Technology, and Student Integrity on Academic Cheating. The population in this study were students of the Accounting Study Program of Malang Islamic University class of 2016. The sample was selected using random sampling and obtained 258 students. Ths research using multiple linear regression models. The results of this study indicate that Student Motivation and Integrity have no influence on academic cheating. Whereas misuse of Information Technology has an influence on academic cheating.Keywords: Motivation, Misuse of Information Technology, Integrity, academic cheating.
ANALISIS PENGARUH KARAKTERISTIK PERUSAHAAN (UKURAN PERUSAHAAN, RASIO PROFITABILITAS, RASIO LEVERAGE DAN NET PROFIT MARGIN) TERHADAP TINDAKAN PERATAAN LABA PADA PERUSAHAAN YANG TERDAFTAR DI BEI Yunita Rambu Tagu Hana; Abdul Wahid Mahsuni; Junaidi Junaidi
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

ABSTRAKTujuan penelitian ini adalah untuk mengetahui apakah Karakteristik Perusahaan yaituukuran perusahaan, rasio profitabilitas, rasio leverage dan net profit margin berpengaruhterhadap perataan laba yang dilakukan oleh perusahaan manufaktur. Populasi dalampenelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI)untuk periode 2013 sampai 2015, berjumlah 132 perusahaan. Dalam pemilihan sampel,penelitian ini menggunakan metode purposive sampling, di mana diperoleh sebanyak 14perusahaan yang akan dijadikan sebagai sampel. Laporan keuangan perusahaan telahdipublikasikan sehingga data yang diperlukan tersedia dan dapat dipenuhi. Pengujiandata dalam penelitian ini menggunakan metode analisis regresi berganda.Berdasarkan hasil pengujian diketahui bahwa secara simultan, ukuran perusahaan,rasio profitabilitas, rasio leverage, dan net profit margin berpengaruh signifikan terhadapperataan laba. Namun secara parsial, ukuran perusahaan, rasio profitabilitas, dan rasioleverage tidak berpengaruh signifikan terhadap perataan laba sedangkan net profit marginberpengaruh signifikan terhadap perataan laba pada perusahaan manufaktur yang terdaftardi Bursa Efek Indonesia untuk periode 2013 sampai 2015.Kata kunci : Ukuran Perusahaan, Rasio Profitabilitas, Rasio Leverage, Dan Net Profit Margin
ANALISIS PENGARUH KARAKTERISTIK PERUSAHAAN (UKURAN PERUSAHAAN, RASIO PROFITABILITAS, RASIO LEVERAGE, DAN NET PROFIT MARGIN) TERHADAP PERATAAN LABA YANG TERDAFTAR DI BEI. Nurkomariah Nurkomariah; Abdul Wahid Mahsuni; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 10 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThe purpose of this study is to find out and analyze company characteristics, namely company size, ROA, DER, NPM for income smoothing done by a company. The population in this study are manufacturing stock exchange for the period 2014-2017, totaling 150 companies. In the selection of samples, this study used a purposive sampling method, which obtained 27 companies as samples. The company’s financial statements have been published so that the required data is available and can be fulfilled. Testing the date in this study using the method of multiple regression analysis. Based on the test results it is known that simultaneously the variable size of the company. partially variable firm size, profitability ratio, leverage ratio does not affect while net profit margin, partially influence the income listed on the Indonesia stock exchange for the period 2014-2017. Keywords: company’s measure, profitability ratio, leverage ratio and net profit margin
Pengaruh Leverage, Proporsi Komisaris Independen, dan Auditor Switching Terhadap Tax Avoidance (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2021) Anindita Palupi; Afifudin Afifudin; Umi Nandiroh
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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Abstract

This study aims to examine the results of leverage, the proportion of independent commissioners and auditor switching on tax avoidance in mining companies listed on the Indonesia Stock Exchange in 2017-2021.  In this study using fraud triangle theory, where this theory states that there are three components that generally cause fraud, namely pressure proxied by leverage, opportunity proxied by the proportion of independent commissioners and rationalization proxied by auditor switching. This study uses secondary data from the financial statements and annual reports of the Indonesia Stock Exchange. The type of data used in this study is quantitative. This study uses purposive sampling method in sampling and multiple linear regression analysis in data analysis method with the help of statistical computer software SPSS version 14. The results showed that simultaneously leverage, proportion of independent commissioners, and auditor switching have a significant positive effect on tax avoidance. Partially, leverage has a significant positive effect on tax avoidance, the proportion of independent commissioners has a significant negative effect on tax avoidance, auditor switching has no effect on tax avoidance. The results of this study reveal that the variables used in this study are only able to contribute 11.1% to tax avoidance, while the remaining 88.9% is influenced by other variables outside this study.Keywords : Leverage, the proportion of  independent commissioners, auditor switching, tax avoidance
ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI MINAT PERILAKU PENGGUNAAN SISTEM INFORMASI AKUNTANSI BERBASIS E-COMMERCE PADA APLIKASI SHOPEE ( Studi Empiris Pada Mahasiswa Akuntansi Universitas Islam Malang & Universitas Negeri Malang) Riski Lasiba; Nur Diana; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 02 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022
Publisher : Universitas Islam Malang

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Abstract

This study aims to analyze factors that influence the behavioral interest of users of e-commerce-based accounting information systems on the shopee application. This research is a quantitative study using primary data obtained from questionnaires and measured using a Likert Scale 1-5. The population in this study were students of the Islamic University of Malang and the State University of Malang. Sampling using purposive sampling with as many as 100 respondents. This data uses SPSS 25 analysis technique for windows. The results showed that Perceived ease of use, usefulness, and risk have a Simultaneous effect (F) on the behavioral interest of users of e-commerce-based accounting information systems in the Shopee application. Perceived ease of use positively impacts the behavioral interest of users of e-commerce-based accounting information systems on the Shopee application. Perceived usefulness positively affects the behavioral interest of users of e-commerce-based accounting information systems in the Shopee application. Perceived risk does not affect the behavioral interest of users of e-commerce-based accounting information systems in the Shopee application.Keywords: perceived ease of use, perceived usefulness, perceived risk, interest in user behavior, and accounting information systems
PENGARUH IMPLEMENTASI SISTEM MANAJEMEN DAERAH (SIMDA), KUALITAS SUMBER DAYA MANUSIA DAN PENERAPAN STANDAR AKUNTANSI PEMERINTAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN MALANG Listiya Ayuningsih; M. Cholid Mawardi; Arista Fauzi Kartika Sari
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 04 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
Publisher : Universitas Islam Malang

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Abstract

The purpose of this study was to determine the effect of the implementation of SIMDA (Regional Management Information System), human resources and the application of government accounting standards on the quality of financial reports in the Malang Regency. Sanusi (2014) population is the entire collection of elements that show certain characteristics that can be used to make a collection. The set of elements shows the number of , while certain characteristics indicate the characteristics of the group. In practice, a researcher rarely conducts research on the entire set of elements (population). The element is the subject on which the measurement is made. . The population in this study were employees of BKAD (regional financial and asset agency) Malang regency. The results of this study indicate that the effect of simda implementation, human resources and the application of government accounting standards has a positive and significant effect on the quality of the local government's financial reports in Malang Regency.Keywords : SIMDA, Human Resources, Application of Accounting Standards.
PENGARUH KINERJA AKUNTANSI TERHADAP RETURN SAHAM PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011-2015 Fitria Nur Aini Wael; Mohammad Amin; Anik Malikah
e_Jurnal Ilmiah Riset Akuntansi Vol 6, No 07 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThis study aimed to examine the effect of accounting performance indicatorsare represented by a variable earning per share, price to book value, and priceearnings ratio on stock returns. The sample was Manufacturing Companies includedin the list Indonesia Stock Exchange during the year 2011 up to 2015, Companies arealways consistently submitted their financial statements regularly and havecompleteness of financial data in accordance with what is required in this study,companies that consistently have positive equity value on the observation period isthe year 2011 to 2015. Based on these criteria the sample used in this study is 40companies. The research method was conducted using multiple linear regression, ttest and F. Based on the above results , it can be concluded that the simultaneousearnings per share, price to book value , and price earning ratio has significant effecton stock returns. The results of this study indicate partial earnings per share, price tobook value , and price earning ratio has no significant effect on stock returns .Keywords: EPR (earnings per share) , PBV (price to book value) , PER (priceearnings ratio) , the stock return .
PENGARUH PERSEPSI DAN MOTIVASI TERHADAP MINAT MAHASISWA JURUSAN AKUNTANSI BERKARIR DI BIDANG PERPAJAKAN (Studi Empiris pada Mahasiswa Akuntansi Universitas Islam Malang) Miftakhul Ayu Anggraeni; Maslichah Maslichah; Dwiyani Sudaryanti
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 03 (2020): e_Jurnal Ilmiah Riset Akuntansi Februari 2020
Publisher : Universitas Islam Malang

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Abstract

The purpose of this study was to determine the effect of perception and motivation on the interests of students majoring in career accounting in taxation. The population in this study were students of the Accounting Study Program Faculty of Economics and Business Malang Islamic University class of 2016. The sample was selected using purposive sampling and obtained 171 students based on criteria. This study uses multiple linear regression models. The results of this study indicate that perception and motivation influence the interests of the career in taxation. Perception has a positive effect on career interests in the field of taxation. Motivation has a positive effect on career interests in the field.Keywords: Perception, Motivation, and Career Interest
PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, PEMANFAATAN SISTEM INFORMASI AKUNTANSI DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN SAMPANG (Studi Empiris Pada SKPD Kabupaten Sampang) Hanafi Hanafi; M. Cholid Mawardi; Hariri Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 06 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022
Publisher : Universitas Islam Malang

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Abstract

This study aims to determine the effect of human resource competence, utilization of accounting information systems, and control systems on the financial quality of the Sampang district government (Empirical Study on the SKPD of Sampang district). The independent variables in this study are the influence of human resource competency, utilization of accounting information systems, and internal control systems, while the dependent variable is the quality of the Sampang district government's financial reports. This type of research is quantitative research because the data used is numbers and numbers. The source of data in this study is primary data, with the data collection method in the form of a questionnaire. The population in this study is the manager of the work unit or the official of the Regional Work Unit (SKPD) in Sampang Regency. The data collection technique is by giving a set of written statements or questions to the respondents to answer. The questionnaire from this study is a questionnaire that uses a Likert scale to clarify the variables measured in the study. The variables used are a score or value system with a 4-point Likert scale. Based on this method, the number of SKPD used is 45 respondents. The hypotheses were tested using descriptive statistical analysis, instrument testing, normality test, classical assumption test, multiple linear regression analysis, and hypothesis testing using SPSS Version 22. The results showed that the variable of human resource competence had no effect on the quality of financial statements ( 0.713 0.05) and the variable of accounting information system utilization has a significant positive effect on the quality of financial statements (0.014 0.05), while the internal control system variable has a significant positive effect on the quality of financial statements (0.028 0.05).Keywords: Human Resources Competence, Utilization of Accounting Information Systems and Internal Control Systems

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