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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
 85   86   87   88   89 
Pengaruh Informasi Akuntansi dan Non Akuntansi Terhadap Underpricing Saham di BEI Periode 2018-2020 (Studi Kasus Perusahaan yang Melakukan IPO di Bursa Efek Indonesia (BEI) periode 2019-2021) Ayu Maha Cahyaning Rum Azizih; Maslichah Maslichah; Abdul Wahid Mahsuni
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 determine the effect of accounting and non-accounting information on stock underpricing on the IDX for the 2018-2020 period. The population in this study were all companies that made an initial public offering (IPO) in 2018 – 2020. The sampling technique was carried out by purposive sampling. The analysis comes using multiple linear regression. The results of this study indicate that simultaneously underwriter variables, firm age, inflation, ROA, DER, firm size and EPS have a significant effect on underpricing variables. Partially, the underwriter has a significant positive effect on underpricing. Partially, firm age has a significant negative effect on underpricing. Partially, inflation has a significant negative effect on underpricing. Partially, return on assets has a significant negative effect on underpricing. Partially, the debt to equity ratio has a significant negative effect on underpricing. Partially, firm size has a significant positive effect on underpricing. Partially Earning per share has no effect on underpricing. Keywords: Underwriter accounting information, company age, inflation, roa, der, company size, earning per share, underpricing.
Analisis Faktor-Faktor yang Berpengaruh Terhadap Independensi Auditor Moch. Fanni Ali Fikri; Anik Malikah; Arista Fauzi Kartika Sari
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 determine the effect of role conflict, role ambiguity, professional commitment, and ethical code compliance on auditor independence. The independent variables in this study are role conflict, role ambiguity, professional commitment, and code of ethics compliance. while the dependent variable is auditor independence. This type of research is quantitative and descriptive. The population in this study are public accountants, or KAP auditors, in Malang City. The data used in this study was premier data obtained directly from an auditor who works at the Malang City Public Accounting Firm. The data collection method used in this research is a questionnaire. The data analysis technique used in this study is multiple linear regression analysis. The results of this study indicate that role conflict and professional commitment have no effect on auditor independence, while role ambiguity and code of ethics compliance have a positive and significant effect on auditor independence. Simultaneously, the variables of role conflict, role ambiguity, professional commitment, and code of ethics compliance have a positive and significant effect on auditor independence.Keyword : Role conflict, role ambiguity, professional commitment, ethical code compliance on auditor independence
Implementasi Pendekatan Balanced Scorecard Sebagai Tolak Ukur Kinerja Perusahaan pada PT. PLN ULP Lawang Lingga Aprilia Putri Yuana; Dwiyani Sudaryanti; 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

Performance is the result of work in quality and quantity that can be achieved by an employee in carrying out his main duties and functions as an employee in accordance with the responsibilities given or entrusted. The more rapid development, especially in the industrial sector, both home industries and large industries, causes the need for electricity supply to increase. This is a challenge for PT. PLN (Persero) ULP Lawang to improve performance in all aspects using a method that has an overall measurement variable, namely the Balanced scorecard. The purpose of this study was to determine the performance of PLN ULP Lawang as measured by using the Balanced scorecard. By using a qualitative method which is a research procedure that produces data in the form of written or spoken words from the observed behavior. Based on the results of the analysis of the performance measurement of PLN ULP Lawang using a Balanced scorecard, each perspective is said to be relatively good.Keywords: Balanced scorecard, performance, perspective, PT PLN (Persero) ULP Lawang
Determinan Belanja Desa di Kecamatan Ponggok Kabupaten Blitar Tahun 2019-2021 Mita Putri Lestari; Nur Diana; 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

The background of this research is the increase and decrease in village spending in various villages that occurred in the 2019-2021 period. The increase and decrease in village spending that occurs will affect village income, village spending is mostly financed by village fund allocations, village funds and village original income so that in this study it is formulated whether village fund allocations, village funds and village original income affect village spending. This study aims to determine the effect of village fund allocation, village funds and village original income on village spending in Ponggok District. The method used in this study is the correlational method. The data used in this study is secondary data in the form of village financial reports issued by Ponggok District for the 2019-2021 period and collected using the documentation method. Data analysis used descriptive statistical test, multiple linear regression analysis, normality test, classical assumption test and hypothesis test. The results of this research show that village fund allocations, village funds and village original income affect village spending in Ponggok District in 2019-2021.Keywords: Allocation of village funds, village funds, village original income, village expenditures
Pengaruh Informasi Akuntansi, Likuiditas, Leverage Terhadap Harga Saham pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2021 Anggraini Agustina; Nur Diana; Dewi Diah Fakhriyyah
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

The phenomena of this research is the increase in investment in the manufacturing sub-sector that occurred in the 2021-2022 period. The increase in investment that occurs indicates an increase in investment that occurs on the Indonesian stock exchange so that it will have an impact on increasing stock prices. The increase in stock prices that occur can be influenced by several factors such as accounting information, liquidity, leverage so that in this study it can be explained whether accounting information, liquidity, leverage affect stock prices. The purpose of this study was to determine the effect of accounting information, liquidity, leverage on stock prices in manufacturing companies. Signal theory is the theory used in this study because signal theory is an action taken by a company to provide clues to investors about the company's prospects. The method in this study uses quantitative. Data collection uses the documentation method by taking financial report data published by manufacturing companies on the Indonesian stock exchange for the 2018-2021 period. Three hypotheses were tested using multiple linear regression analysis. The results of this study indicate that accounting information, liquidity, and leverage affect stock prices in manufacturing companies listed on the Indonesian stock exchange in 2018-2021Keywords: Accounting information, liquidity, leverage, stock price, signal theory
Persepsi dan Intensi PelakuUsaha Mikro Kecil Menengah (UMKM) Terhadap Penggunaan QRIS Sebagai Sistem Pembayaran Digital Pasca Pandemi Covid-19 di Kota Mojokerto Qonita Rizka Baidowi; Dwiyani Sudaryanti; 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 research aims to explore factors based on the perceptions and intensity of SMEs on the use of QRIS as a digital payment system after the COVID-19 pandemic in Mojokerto City. This research also uses a qualitative descriptive method that takes material from the field in the form of sentences or pictures, not in the form of numbers or numbers. The sources obtained are from the results of observations, interviews, and documentation. The sample in this research are 3 SMEs and 3 consumers in Mojokerto City and who have used QRIS as payment. There are three indicators used to see the perceptions of SMEs and consumers, namely perceived benefits, perceived ease of use, and perceived risks. There are 2 intensity indicators, namely desire and inhibition. This research shows that MSME actors and consumers have a positive perception of the use of QRIS so that they can form a strong intention to implement QRIS as a digital payment system in the post-COVID-19 pandemic era to date.Keywords: SMEs, QRIS, perception, intention
Pengaruh Pengetahuan Investasi, Literasi Ekonomi Syariah dan Persepsi Risiko Dalam Pengambilan Keputusan Berinvestasi di Pasar Modal Syariah (Studi Empiris pada Mahasiswa Akuntansi di Kota Malang) Devi Ardhelia; Nur Diana; Junaidi Junaidi
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 research intends to ascertain how investing knowledge, islamic economic literacy and risk perception on investment decision making in the Islamic capital market. This research uses primary data with the criteria of students of the undergraduate accounting students from the 2019 classes of the Islamic University of Malang, state University of Malang and University of Merdeka Malang participated in this quantitative survey. Data collection in this study used a questionnaire using the Google Form with a Likert scale of 1-5. The number of samles used in this study was 248 students, with a data analysis method of multiple linear regression analysis. The result of the research test prove that the investment knowledge, islamic economic literacy and risk perception had a positive effect on investment decision making in the islamic capital market.Keywords: Investment knowledge, islamic economic literacy, risk perception, investment decision.
Pengaruh Status Sosial Ekonomi dan Sikap Love Of Money Terhadap Persepsi Etika Mahasiswa Akuntansi Mengenai Tax Evasion Dengan Religiusitas Sebagai Variabel Moderasi Rizkiyatul Komariyah; Nur Diana; Irma Hidayati
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 determine the effect of socioeconomic status and love of money attitudes on ethical perceptions of accounting students regarding tax evasion with religiosity as a moderating variable. This research used a quantitative research type with the research population being students of the Faculty of Economics and Business, Islamic University of Malang, class of 2019 who were active and had taken taxation and business ethics courses. In this study a sampling technique was used which was determined based on purposive sampling using the Raosoft sample size calculator. The type of data used is primary data and data collection is done by distributing questionnaires. The data analysis method used in this study is Moderated Regression Analysis (MRA). The results of this study indicate that the variables of socioeconomic status, love of money attitude, religiosity, interaction of religiosity with socioeconomic status and interaction of religiosity with love of money attitude simultaneously influence the perceptions of accounting students regarding tax evasion. The variables of socioeconomic status and religiosity have a positive effect on accounting students' perceptions of tax evasion, while the attitude of love of money has no effect on accounting students' perceptions of tax evasion. The religiosity variable moderates the relationship between the socioeconomic status variable and the ethical perceptions of accounting students regarding tax evasion, while the religiosity variable does not moderate the relationship between the love of money attitude variable and the ethical perceptions of accounting students regarding tax evasion.Keywords: Love of money, tax evasion, religiusitas, moderated regression analysis.
Analisis Faktor-Faktor yang Mempengaruhi Minat Mahasiswa Akuntansi Terhadap Pemilihan Profesi Akuntan Publik (Studi Kasus pada Mahasiswa Akuntansi FEB Universitas Islam Malang Angkatan 2019) Riko Henry Pratama; Maslichah Maslichah; Afifudin Afifudin
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

The purpose of this study was to analyze and examine the factors that influence accounting students' interest in choosing the accounting profession. This study uses a quantitative approach. The location of this research was conducted at the Faculty of Economics and Business, Islamic University of Malang. This research will be conducted in February 2022 until completion. The population in this study were FEB students majoring in accounting class of 2019 at the Islamic University of Malang. Sampling was carried out using purposive sampling method, with predetermined criteria so that 183 samples were obtained. The results of the study stated that partially and simultaneously Financial Rewards, Labor Market Considerations, Work Environment, Professional Recognition and Family Environment on the interest of accounting students to become accountants.Keywords: Financial rewards, labor market considerations, work environment, professional recognition and family environment & interest in accounting students to become accountants.
Pengaruh Sistem Pengendalian Internal, Sistem Informasi Akuntansi, dan Motivasi Kerja Terhadap Kinerja Karyawan pada Organisasi Perangkat Daerah Kota Malang Aviyanti Deah Azzaroh; Moh. Amin; Arista Fauzi Kartika Sari
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

The current research has the objective of knowing the effect of internal control systems, accounting information systems and work motivation on employee performance. The population or respondents taken in this study were employees of all OPD (Regional Apparatus Organizations) in Malang City. The sampling technique in this study was carried out by purposive sampling. A total of 40 respondents with some specific criteria. The data source used is using primary data collected through questionnaires and using a Likert scale model. The results of this study are The influence of the Internal Control System, Accounting Information Systems and Work Motivation have a simultaneous effect on Employee Performance. Internal Control System and Accounting Information System Variables have a significant effect on Employee Performance. Work Motivation Variable has no significant effect on Employee Performance.Keywords: Internal control system; accounting information system; work motivation; employee performance.

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