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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 1,078 Documents
 7   8   9   10   11 
PENGARUH MANAJEMEN LABA TERHADAP CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE PADA PERUSAHAAN YANG MELAKUKAN MANIPULASI AKRUAL DAN MANIPULASI REAL (Pada Perusahaan Pertambangan Yang Telah Terdaftar Di Bursa Efek Indonesia (BEI) Pada Tahun 2017-2019) Era Perdana; Dwiyani Sudaryanti; Maslichah Maslichah
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 07 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021
Publisher : Universitas Islam Malang

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Abstract

This study aims to determine the differences in earnings management on the Corporate Social Responsibility Disclosure: Testing of Accrual Manipulation and Real Manipulation (in mining companies that have been listed on the Indonesia Stock Exchange (IDX) in 2017-2019). Based on the calculation data, there are 25 companies that selected to be the sample. The results of the analysis. Based on the calculation of the F test or testing simultaneously, it shows that Accrual Profit Manipulation and Real Profit Manipulation simultaneously affect Corporate Social Responsibility. Based on the calculation of the partial test, it shows that the results of the Accrual Profit Manipulation and Real Profit Manipulation variables have a significant value less than 0.05, which means that Accrual Profit Manipulation and Real Profit Manipulation have an effect on Corporate Social Responsibility.Keywords: accrual manipulation, real manipulation, Corporate social responsibility
PENGARUH MONEY ETHICS TERHADAP TAX EVASION DENGAN RELIOGIOUSITY, GENDER, MATERIALISM SEBAGAI VARIABEL MODERATING (Studi Kasus pada Wajib Pajak Orang Pribadi yang Terdaftar di KPP Pratama Malang Utara) Annisa Zeny Wankhar; Nur Diana
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 05 (2018): e_Jurnal Ilmiah Riset Akuntansi Februari 2018
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThe purpose of this research are: 1) to examine and to know whether there issignificant effect of Money Ethics on Tax Evasion or not. 2) to examine and toknow whether there is significant effect interaction of Money Ethics with IntrinsicReligiousity on Tax Evasion or not. 3) to examine and to know whether there issignificant effect interaction of Money Ethics with Extrinsic Religiousity on TaxEvasion or not. 4) ) to examine and to know whether there is significant effectinteraction of Money Ethics with Gender on Tax Evasion or not. 5) ) to examineand to know whether there is significant effect interaction of Money Ethics withMaterialism on Tax Evasion or not. This Research used primary data as methodto collect the data. Questioneers sheet were distributed to individual tax payer inKPP Pratama Malang Utara.The result shows that there is significant effect of Money Ethics on TaxEvasion. The Interaction of Money Ethics with Religiousity, Gender, andMaterialsm could moderate its relationship with Tax Evasion. On the other hand,Extrinsic Religiousity could not moderate the relationship between Money Ethicsand Tax Evasion.Key word: Money Ethics, Tax Evasion, Intrinsic Religiosity, Extrinsic Religiosity,Gender, dan Materialsm
PENGARUH KESADARAN WP, PENGETAHUAN PAJAK, SANGSI PAJAK DAN AKUNTABILITAS PELAYANAN PUBLIK PADA KEPATUHAN WP KENDARAAN BERMOTOR YANG ADA DI KOTA MALANG Dedi Mizwar Umar; Dwiyani Sudaryanti; Arista Fauzi Kartika Sari
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 08 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022
Publisher : Universitas Islam Malang

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Abstract

With the development of today's era it is one that makes people motivated to be able to meet all their needs. One of the most important needs at this time is a means of transportation. Transportation is very important in order to facilitate all the affairs of the community. Transportation equipment such as motorized vehicles is no longer a luxury item among the people, because we already know that many people in the middle and lower classes already have many motorized vehicles.The sampling technique was carried out using the purposive method with 120 respondents who were taxpayers in the city of Malang. Hypothesis testing was carried out using multiple linear regression analysis. The results of this study indicate that taxpayer awareness, tax knowledge, tax sanctions and accountability of public services have a positive effect on taxpayer compliance with motorized vehicles in the city of Malang.Keywords : Tax Awareness, Taxpayer Knowledge, Public Service Accountability, Tax Sanctions, Taxpayer Compliance
ANALISIS PERBEDAAN KINERJA PERUSAHAAN DAN NILAI PERUSAHAAN SEBELUM DAN SESUDAH PENERAPAN EMPLOYEE STOCK OPTION PLAN (ESOP) PADA PERUSAHAAN YANG TERDAFTAR DI BEI PERIODE 2015-2017 Riyani Safitri Rumain; Nur Diana; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 01 (2019): e_Jurnal Ilmiah Riset Akuntansi Februari 2019
Publisher : Universitas Islam Malang

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Abstract

AbstractThis research was conducted with the aim to determine the differences in companyperformance and company value before and after the implementation of employeestock option plan (ESOP) in companies listed on the Indonesia stock exchange for theperiod 2015-2017. This type of research is an event study. The population in thisstudy were all companies listed on the Indonesian stock exchange, the sampletechnique used was purposive sampling. Based on the specified criteria, the sampleobtained in this study amounted to 6 companies. The data analysis method used inthis study was a non-parametric test, the Wilcoxon signed rank test. The conclusionof this study shows that (1) there is no difference in company performance asmeasured by abnormal returns before and after the application of the employee stockoption plan. (2) there are differences in company values measured by PBV before andafter the application of the employee stock option plan.Keywords: employee stock option plan, company performance (abnormal return),company value (PBV).
PENGARUH PENERAPAN SISTEM E-FILING TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DENGAN PEMAHAMAN INTERNET SEBAGAI VARIABEL PEMODERASI DI KOTA MALANG Iva Yuliana Pratama; Nur Diana; M. Cholid Mawardi
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

This study aims to determine the effect of implementation the e-filing system to taxpayer compliance with internet understanding as a moderating variable in Malang. The data is primary data and the population is Tax Service Office in Malang. The sample are 100 respondents by purposive sampling method. The existence of this research is expected to be able to add and develop insights, information, as well as thinking and science that are particularly related to the research topic. The results of this study indicate that (1) Simultaneous research proves that the independent variables influence simultaneously or jointly on the dependent variable. (2) Partial research proves that the independent variable, namely the application of the e-filing system, has a positive and significant effect on taxpayer compliance. This means that the higher the application of the e-filing system that is applied at the North Malang Pratama Tax Service Office, the higher the level of tax compliance. (3) Research shows that internet understanding variables can moderate the effect of applying e-filing systems to taxpayer compliance. This means that the higher the internet understanding of taxpayers towards the internet that supports the implementation of e-filing systems in the North Malang Pratama Tax Service Office can improve the level of tax compliance. Keyword: Application of e-filing systems, tax compliance, internet understanding
PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE, AUDIT BRAND NAME DAN UKURAN PERUSAHAAN TERHADAP KONSERVATISME AKUNTANSI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2018 Emi Febriani; Maslichah Maslichah; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 12 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

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Abstract

This study aims to determine the Effect of Good Corporate Governance Mechanisms, Brand Name Audit and Company Size on Accounting Conservatism in Manufacturing Companies Listed on the Indonesia Stock Exchange in 2016-2018. Based on the number of calculations obtained 49 companies selected to be sampled. The results of the analysis using multiple linear regression analysis show Managerial Ownership, the Proportion of Independent Commissioners, Institutional Ownership, Brand Name Audit and Company Size simultaneously have a significant effect on Accounting Conservatism. Partial test results show Managerial Ownership, Proportion of Independent Commissioners and Institutional Ownership does not have a significant effect on Accounting Conservatism. Partial test results show that Brand Name Audit and Company Size have a significant effect on Accounting Conservatism.Keywords : Good Corporate Governance Mechanism, Brand Name Audit,  Company Size, Accounting Conservatism.
PENGARUH KECERDASAN AKUNTANSI TERHADAP PEMAHAMAN PELAJARAN AKUNTANSI Bella Agustina; Noor Shodiq Askandar
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 07 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThe success of student life is not only influenced by intellectualintelligence (IQ), but also influenced by other intelligence, namely emotionalintelligence (EQ). The purpose of this study was to determine whether emotionalintelligence affects the level of understanding of accounting. Emotionalintelligence is measured from self-recognition, self-control, motivation, empathy,and social skills, while the level of understanding of accounting. The populationin this study were 95 students of accounting at SMKN 1 Malang. Populationsampling was 93. Data were obtained through a questionnaire method with aLikert scale, which was adopted from the Salovey-Mayer Defining sample usingthe Solvin method, while the analysis used multiple linear analysis methods. Theindependent variables in this study are self-recognition, self-control, motivation,empathy, and social skills; while the dependent variable is the level of students'accounting understanding. Data obtained with the help of SPSS 13. softwareBased on the results, of the five hypotheses presented, hypotheses 1, 2, and 3 wereaccepted which stated that self-recognition, self-control, motivation had an effecton students' level of accounting understanding. Whereas hypotheses 4 and 5 arerejected which state that empathy and social skills do not affect the level ofunderstanding of accounting. Many emotional intelligence factors are influentialin individual life, in this case students. For example mental stress factors, socialenvironment, failure trauma, personal problems, activities outside campus (work),culture, or it could be caused by student learning behavior. Keywords: EmotionalIntelligence (EQ), Accounting Understanding Level (GPA), self-recognition, selfcontrol, motivation, empathy, and social skills.Keywords : emotional intelligence, level of understanding of accounting, selfrecognition, self-control, motivation, empathy, and social skills
PENGARUH E-COMMERCE DAN E-BUSSINES DALAM PENGAMBILAN KEPUTUSAN UNTUK BERWIRAUSAHA PADA KALANGAN MAHASISWA FEB UNISMA Nuris Shobach; Moh. Amin; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 02 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

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Abstract

This study discusses the influence of e-commerce and e-business in decision making for entrepreneurship. The type of data in this study is quantitative. The sampling method used the slovin formula with the data collection method using a questionnaire via google form. The population in this study were students of the Accounting Department, Faculty of Economics and Business, Islamic University of Malang, namely active students from the 2017 – 2019 class of 780 students who had taken entrepreneurship and AIS courses. The results of this study indicate that e-commerce has an effect on entrepreneurial decision making and e-business has an effect on entrepreneurial decision making. While the two variables simultaneously show a significant influence on decision making for entrepreneurship.Keywords: E-commerce, E-bussines, Entrepreneurship, decision making.
PENGARUH GROWTH OPPORTUNITY, LEVERAGE, FIRM SIZE, NET WORKING CAPITAL AND INVESTMENT OPPORTUNITY SET TERHADAP CASH HOLDING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Atik Rohmah Maghfiroh; Nur Diana; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 11 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
Publisher : Universitas Islam Malang

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Abstract

The purpose of this study is to look at the effect of growth potential, leverage, firm size, net working capital, and investment opportunity set on cash holding in manufacturing companies listed on the Indonesia Stock Exchange (IDX) between 2018 and 2020. The purposive sampling method was utilized to gather 61 samples of businesses. Multiple linear regression analysis is applied to analyze the data in this study. SPSS 20.0 for Windows is used in this data analysis technique. The findings show that: 1) growth opportunity, firm size, net working capital, and investment opportunity set all have a simultaneous effect on cash holding, 2) growth opportunity, leverage, and networking capital both have a partial effect on cash holding and 3) firm size and investment opportunity set all have no partial effect on cash holding.Keywords: Cash Holding, Growth Opportunity, Leverage, Firm Size, Net Working Capital, Investment Opportunity Set
PENGARUH ASIMETRI INFORMASI KEUANGAN, PENAWARAN SAHAM PERDANA, DISCRETIONARY ACCRUAL TERHADAP TINGKAT RETURN SAHAM PADA PERUSAHAAN GO PUBLIK (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2011-2015) Sri Sinta Wardani; Nur Diana; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 6, No 03 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017
Publisher : Universitas Islam Malang

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Abstract

The study was conducted to examine the effect of information asymmetry, initial stock offering value and discretionary accrual to retun stock. Population in this research is a manufacturing company listed on Indonesia Stock Exchange 2013-2015, sample selection is done by purposive sampling method and yield 58 sample research. The results showed that simultaneously asymmetry of information, initial public offering and descretion accrual effect on stock return. Partially information asymmetry has a significant effect on stock return, while the value of initial stock offering and descretionary partially accrual has no significant effect on stock return.

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