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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 KINERJA DAN KARAKTERISTIK PEMERINTAH DAERAH TERHADAP TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN DI WEBSITE PEMERINTAH DAERAH (Studi Empiris Pemerintah Daerah Daerah Di Provinsi Jawa Timur Tahun 2015-2017) Aqidatul Firly; Nur Diana; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 07 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThe purpose of this study is to give empirical evidence about the impact of local income, the size of local government, the complexity of local government, and regional expenditure on the level of disclosure of financial statements on the website of regional governments. The sample of this study is the regional government of East Java which discloses the financial statements of local governments on the websites of each local government during 2015-2017, namely as many as 20 local governments. The data analysis method used is logistic regression, because the dependent variable in this study is dummy variable. The results showed that partially the original income variable, local government size, and regional expenditure had a significant positive effect on the level of disclosure of financial statements on the local government website. While the complexity of regional government does not have a significant effect on the level of disclosure of regional financial reports on the local government website. The magnitude of the influence of local revenue, the size of local government, the complexity of local government, and regional expenditure on the level of disclosure of regional financial statements on the local government website is 54%, while the remaining 46% is explained by other variables outside of this regression model.Keywords: Level Of Financial Statement Disclosure, Local Income, Size Of Local Government, Local Government Complexity, Regional Expenditure.
Pengaruh Selisih Kurs Terhadap Return Saham (Studi Empiris Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2016 - 2018) Ainul Yakin; Abdul Wahid Mahsuni; M. Cholid Mawardi
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

This study was conducted with the aim of knowing the effect of foreign exchange differences on stock returns of manufacturing companies listed on the Indonesia Stock Exchange (IDX). This research is archival research because what will be examined is in the form of written facts (documents) or in the form of archives. And the data source used is secondary data source. The results of the correlation analysis between the Foreign Exchange Profit and Loss variable and the Stock Return variable obtained a correlation coefficient of 0.400 with a probability of 0.000, meaning that the Foreign Exchange Profit and Loss variable and the Stock Return variable have a significant relationship at the 95% confidence level. Meanwhile, the regression coefficient value of 0.000000000004628 is positive, meaning that the effect of foreign exchange differences on stock returns is unidirectional. Thus, it can be concluded that there is a significant positive effect between the exchange rate difference and stock returns, meaning that if the exchange rate difference increases, the stock return also increases. On the other hand, if stock returns increase, the exchange rate difference will also increase.Keywords: Exchange difference, stock return.
PENGARUH STRUKTUR CORPORATE GOVERNANCE DAN FINANCIAL INDICATOR TERHADAP KONDISI FINANCIAL DISTRESS (PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2018) Neny Sulistyowati; Afifudin Afifudin; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 05 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThe purpose of this study is to discuss the regulation of good corporate governance (number of board directors, managerial ownership, number of audit boards) and financial ratios (liquidity, leverage and profitability) to financial distress conditions. The study sample was 24 companies selected using purposive sampling from manufacturing companies listed on the Indonesia Stock Exchange for the period of 2016-2018. The financial statements have been obtained from the official website of the Indonesia Stock Exchange (www.idx.co.id). The research method was carried out using quantitative methods with regressionlogistic analysis techniques and also carried out using statistical instruments SPSS 20.0 version. The results of this study indicate that the number of boards of directors is positive for financial distress conditions, managerial ownership does not affect financial distress conditions, institutional ownership does not affect financial distress conditions, the number of audits that are not related to influence of financial distress conditions, liquidity have a positive influence on financial distress conditions, leverage are not related to influence of financial distress conditions, and profitability have a positive influence on financial distress statement.Keywords : the number of board of director, managerial ownership,institutional  ownership, the number of audit committee, liquidity, leverage, profitability.
PENGARUH FAKTOR GOOD CORPORATE GOVERNANCE, FREE CASH FLOW, DAN LEVERAGE TERHADAP MANAJEMEN LABA PADA PERUSAHAAN BATU BARA Emy Puji Puspitasari; Nur Diana; Muhammad Cholid Mawardi
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

ABSTRAK“Tujuan dari penelitian ini adalah untuk mengetahui pengaruh faktor good corporate governance, free cash flow, dan leverage terhadap manajemen laba. Variabel dependen dalam penelitian ini adalah manajemen laba”. Variabel independen pada penelitian ini ialah dewan komisaris independen, ukuran komite audit, kepemilikan manajerial, kepemilikan institusional, leverage, dan free cash flowPenelitian ini merupakan penelitian eksplanasi/asosiatif. Data yang digunakan dalam penelitian ini adalah data sekunder yang diperoleh dari Bursa Efek Indonesia pada perusahaan Batu bara. Teknik analisis data yang digunakan dalam penelitian ini menggunakan analisis regresi linier berganda.Hasil analisis menunjukkan bahwa secara parsial dewan komisaris independen, ukuran komite audit,  kepemilikan institusional, leverage, dan free cash flow terhadap manajemen laba berpengaruh positif dan signifikan, kepemilikan manajerial tidak mempunyai pengaruh terhadap manajemen laba.Kata Kunci : Ukuran Komite Audit, Dewan Komisaris Independen, Kepemilikan Institusional, Kepemilikan Manajerial, Arus Kas Bebas, Leverage,Earnings Management.  ABSTRACT               “The purpose of this study was to determine the effect of factors of good corporate governance, free cash flow, and leverage on earnings management”. The dependent variable in this study is earnings management. The independent variables in this study were the size of the audit committee, independent board of commissioners, institutional ownership, managerial ownership, free cash flow, and leverage.               This research is explanatory / associative research. The data used in this study are secondary data obtained from the Indonesia Stock Exchange in Coal companies. The data analysis technique used in this study used multiple linear regression analysis.               The results of the analysis show that partially the independent board of commissioners, the size of the audit committee, institutional ownership, leverage, and free cash flow on earnings management have a positive and significant effect, managerial ownership has no influence on earnings management. Keywords: Audit Committee Size, Independent Board of Commissioners, Institutional Ownership, Managerial Ownership, Free Cash Flow, Leverage, Profit Management.
PENGARUH RELIGIUSITAS, STATUS SOSIAL EKONOMI, LOVE OF MONEY DAN GENDER TERHADAP PERSEPSI ETIS MAHASISWA AKUNTANSI (Studi Kasus di satu PTN dan dua PTS di Malang) Ulfa Kasanatul Munawaroh; Maslichah Maslichah; Dwiyani Sudaryanti
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 10 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThis research was conducted to see the influence of religiosity, socioeconomic status, love of money, and gender on the ethical perceptions of accounting students. In this study, the authors took a sample of active students of accounting study program class of 2016, faculty of economics and business, Malang Islamic University, Malang State Islamic University Maulana Malik Ibrahim and Malang Muhammadiyah University, accounting students who have taken business and professional ethics courses. The analysis method used is multiple linear regression. Based on the results of the tests that have been done, that the variables of religiosity, socioeconomic status, love of money and gender affect the ethical perceptions of accounting students at the Islamic University of Malang, the State Islamic University of Maulana Malik Ibrahim Malang and the University of Muhammadiyah Malang. The results partially show that the variable of religiosity has a positive effect on the ethical perceptions of accounting students, socioeconomic status has a negative effect on ethical perceptions of accounting students, love of money has a negative effect on ethical perceptions of accounting students and gender has no effect on ethical perceptions of accounting students.Keywords: Religiosity, Socio-Economic Status, Love of Money, Gender, Ethical Perception.
ANALISIS PENENTUAN PORTOFOLIO OPTIMAL DENGAN MENGGUNAKAN MODEL MARKOWITZ PADA PERUSAHAAN SEKTOR PERBANKAN YANG TERDAFTAR DALAM INDEKS LQ45 DI BURSA EFEK INDONESIA Kirana Amalia Latulanit; Mohammad Amin; 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

ABSTRACTIn stock investment activities in the capital market, an investor needs tohave expertise in minimizing the level of investment risk that must be borne. Oneway that can be done by investors to minimize the risk level is to form a portfolio.the determination of the shares of the candidate portfolio can be done using theMarkowitz model. The value of expected return is the value used as the basis forcalculating the Markowitz model. This study using six samples of banking sectorcompanies of BEI which selected by using purposive sampling method. Sampleselection results show that of the six shares of the banking sector companies thereare five shares of banking companies that can be used as a portfolio candidate. Inthis study, five candidates of the company's optimal portfolio stocks are the sharesof BBCA (Bank Central Asia Tbk), BBNI (Bank Negara Indonesia Tbk), BBRI(Bank Rakyat Indonesia Tbk), BMRI (Bank Mandiri Tbk) and BBTN (BankTabungan Negara Tbk). from the establishment of this portfolio obtained portfolioreturn rate of 16.21% and portfolio risk level or standard deviation that reachedthe lowest point of 0.64%.Keywords: investment, optimal portfolio, Markowitz model
PENGARUH CORPORATE SOCIAL RESPONSIBILITY, UKURAN PERUSAHAAN DAN PERTUMBUHAN LABA TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur di Bursa Efek Indonesia Tahun 2017-2019) Umi Lathifatu Nur Tri Mukti; Maslichah Maslichah; Afifudin Afifudin
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

The purpose of this research to determine the effect of corporate social responsibility on firm value, 2) To determine the effect of firm size on firm value and 3) To determine the effect of profit growth on firm value. Using sample of Manufacturing industry listed on the Indonesia Stock Exchange and research period of 2017-2019, the results show that in general there is an influence between Corporate Social Responsibility, company size and profit growth on firm value. This research is an quantitative research and the sample used by the researchers using purposive sampling technique. The technique used by the researcher is Multiple Linear Regression Analysis with the help of SPSS 21. Based on the hypothesis testing and analysis of the variables of corporate social responsibility, firm size and profit growth on firm value that have been described, it can be concluded as follows : 1.) The results of testing the corporate social responsibility variable have a positive and significant effect on firm value, 2.) The test results of the firm size variable have a positive and significant effect on firm value and 3.) The results of testing the profit growth variable have no effect on firm value.Keywords: Corporate Social Responsibility, Company Size, Profit Growth and Company Value.
PENGARUH SOSIALISASI PAJAK, PENGETAHUAN PAJAK, DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK PELAKU E-COMMERCE (Studi Kasus Pada Pengusaha Online Shopping di Kota Malang) Sania Septianingrum
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 09 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
Publisher : Universitas Islam Malang

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Abstract

This study aims to determine whether tax socialization, tax knowledge, and taxpayer awareness have an effect on taxpayer compliance with e-commerce actors. Sources of data in this study using primary data with data collection through online questionnaires. Sampling was based on the purposive sampling method, namely e-commerce actors or online shopping entrepreneurs in the city of Malang in the fashion sector who are willing to be respondents and have been operating for at least 1 year. The number of questionnaires that were processed were 40 respondents. The data analysis methods used are: descriptive dtatistics, data quality test, classical assumption test, multiple linear regression analysis, hypothesis testing and processed using SPSS version 23. The results of this study indicate that tax socialization, tax knowledge, and taxpayer awareness have a significant effect. Simultaneous compliance with taxpayers of e-commerce actors. Tax socialization and tax knowledge have a positive and significant effect on e-commerce taxpayer compliance, while taxpayer awareness has no effect on e-commerce taxpayer compliance.Keywords: tax socialization, tax knowledge, taxpayer awareness, taxpayer compliance, e-commerce actors.
Pengaruh Environmental Performance dan Environmental Disclosure Terhadap Return Saham (Pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2016-2020) Farhan Faris Afif; Anik Malikah; Arista Fauzi Kartika Sari
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 was aimed at demonstrating empirically the Influence of Environmental Performance on Environmental Disclosure and Economic Performance. The dependent variables in this research were the Environmental Disclosure and Economic Performance, while the independent variable was the Environmental Performance. The data collection method used purposive sampling. The study sample was ten mining companies listed on the Indonesia Stock Exchange and had a PROPER rate from the Ministry of Environment in 2011-2015. The data used in this research was secondary data. The data was analyzed using simple regression, Eviews ver 4.1. The results showed that the Environmental Performance significantly influence Environmental Disclosure and Economic Performance.Keyword : Environmental Performance, Environmental Disclosure, Economic Performance 
PENGARUH KESADARAN WAJIB PAJAK, SANKSI DAN PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DALAM MEMBAYAR PAJAK PENGHASILAN Hana Oktavyanti Cahyani; Noor Shodiq Askandar; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 6, No 01 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017
Publisher : Universitas Islam Malang

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Abstract

Tujuan penelitian ini yaitu 1) Untuk mengetahui dan menganalisis gambaran kesadaran wajib pajak, sanksi, pelayanan fiskus dan tingkat kepatuhan wajib pajak 2) Untuk mengetahui dan menganalisis pengaruh kesadaran wajib pajak, sanksi dan pelayanan fiskus secara simultan dan parsial berpengaruh terhadap tingkat kepatuhan wajib pajak. Jenis penelitian yang digunakan dalam penelitian ini adalah penelitian kuantitatif, penelitian ini dilaksanakan di Kantor Pelayanan Pajak (KPP) Pratama KPP Pratama Batu. Populasi adalah wajib pajak orang pribadi yang terdaftar pada KPP Pratama Batu pada tahun 2016, dengan teknik analisis data menggunakan analisis regresi linier berganda.Berdasarkan hasil penelitian dan pembahasan yang telah dilakukan mengenai analisis faktor-faktor yang mempengaruhi kepatuhan wajib pajak orang pribadi dalam membayar pajak penghasilan maka dapat ditarik kesimpulan bahwa dari deskripsi jawaban responden menunjukkan bahwa kesadaran wajib pajak dalah tinggi, sanksi masuk dalam kriteria tinggi, pelayanan fiskus masuk dalam kategori tinggi dan tingkat kepatuhan wajib pajak adalah tinggi. Kesadaran wajib pajak, sanksi dan pelayanan fiskus secara simultan berpengaruh terhadap tingkat kepatuhan wajib pajak. Kesadaran wajib pajak, sanksi dan pelayanan fiskus secara parsial berpengaruh terhadap tingkat kepatuhan wajib pajak.

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