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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
 91   92   93   94   95 
Peran Kualitas Pelayanan Fiskus dalam Memoderasi Pengaruh Efektifitas Penerapan E-Filing, Pengetahuan Pajak dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Al Amin, Moch Hafidz Hamzah; Afifudin, Afifudin; Nandiroh, Umi
e_Jurnal Ilmiah Riset Akuntansi Vol 13, No 02 (2024): e_Jurnal Ilmiah Riset Akuntansi
Publisher : Universitas Islam Malang

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Abstract

This study aims to analyze the moderating effect of quality of tax authorities service in the influence of use of e-filing, tax knowledge, tax sanction, on the firm value of KPP Pratama Singosari. The incidental sampling technique was used in this study. This type of research uses descriptive research methods through a quantitative approach. The quantitative approach method is a type of research that involves collecting data to test hypotheses or answer questions about an issue or topic, with moderated regression analysis processed using SmartPls version 4. The data sources used are primary data obtained from questionnaires and distributed directly to individual taxpayers registered at KPP Pratama Singosari. The research sample consisted of 170 respondents and was measured using a Likert scale. The use of e-filing does not affect taxpayer compliance at KPP Pratama Singosari, while tax knowledge, and tax sanctions significantly affects taxpayer compliance at KPP Pratama Singosari. The quality of taxpayer services also has a significant effect on taxpayer compliance. However, the quality of tax authorities' services does not moderate the relationship between the use of e-filing and tax knowledge with taxpayer compliance. Conversely, the quality of tax authorities' services can moderate the relationship between tax sanctions and taxpayer compliance.Keywords: Use of e-filling, tax knowledge, tax sanctions, quality of tax authorities services, and taxpayer compliance, KPP Pratama Singosari.
Corporate Social Responsibility Sebagai Variabel Moderating Kinerja Keuangan Dengan Nilai Perusahaan Janan, Muhammad Fathul; Mawardi, M. Cholid; Anwar, Siti Aminah
e_Jurnal Ilmiah Riset Akuntansi Vol 13, No 01 (2024): e_Jurnal Ilmiah Riset Akuntansi
Publisher : Universitas Islam Malang

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Abstract

This research aims to analyze the influence of Corporate Social Responsibility (CSR) as a moderating variable on the relationship between financial performance and company value in banking companies listed on the Indonesia Stock Exchange for the 2020-2022 period. The data collection method used is the documentation method using banking company financial report data obtained from the official website of the Indonesia Stock Exchange. The research sample was 11 banking companies. Sampling from the population uses purposive sampling technique. The results of this research using multiple linear regression show that financial performance as proxied by ROA has a significant positive effect on company value, CSR has a significant negative effect on company value, and CSR disclosure as a moderating variable of financial performance has an insignificant negative effect on company value.Keyword : Financial performance, corporate social responsibility, and company value. 
Pengaruh Profitabilitas, Ukuran Perusahaan, dan Umur Perusahaan Terhadap Ketepatan Pelaporan Keuangan pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2018-2021 Novia, Eka; Malikah, Anik; 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

This research was conducted at a manufacturing company with the method used in the research is a quantitative method using logistic regression analysis test, regression model feasibility test, overall regression model test, coefficient of determination and wald test. The purpose of this study was to analyze the effect of profitability, company size, and company age on the accuracy of financial reporting. The dependent variable is the accuracy of financial reporting. by using a purposive sampling sample of 66 manufacturing companies. Processed using SPSS with the results of research on profitability does not affect the accuracy of financial reporting with a significant value of 0.260 greater than 0.05, company size has a significant and positive effect on the accuracy of financial reporting with a significant value of 0.004 less than 0.05, age the company has a significant and positive effect on the accuracy of financial reporting with a significant value of 0.028 less than 0.05.Keywords : Profitability, company size, company age, accuracy of financial reporting.
Pengaruh E-Filing dan E-Billing Terhadap Kepatuhan Wajib Pajak dalam Pelaporan dan Pembayaran Pajak (Studi Kasus di KPP Pratama Malang Utara) Puspaharisti, Larasati; Diana, Nur; Mawardi, M. Cholid
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 objectives of this study are: 1) To find out the effect of e-filling on the compliance of Taxpayers in reporting Annual Tax Returns influential or not at KPP Pratama Malang Utara, 2) To find out the effect of e-billing on Taxpayer compliance in payment influential or not at KPP Pratama Malang Utara. By using an associative quantitative approach, the results showed that simultaneously e-Filing had a positive and significant effect on Taxpayer Compliance in Tax Payments, simultaneously e-Billing had a positive and significant effect on Taxpayer Compliance in Tax Payments, partially e-Filing has a positive and significant effect on Taxpayer Compliance in Tax Reporting, and partially e-Billing has a positive and significant effect on Taxpayer Compliance in Tax Payments.Keywords: e-filing, e-billing, Tax Compliance, Tax Reporting, Tax Payment.
Pengaruh Dana Perimbangan dan Belanja Modal Terhadap Kinerja Keuangan Pemerintah Daerah dengan Pendapatan Asli Daerah sebagai Variabel Intervening Saidah, Fadilatul; Maslichah, Maslichah; Mawardi, M. Cholid
e_Jurnal Ilmiah Riset Akuntansi Vol 13, No 01 (2024): e_Jurnal Ilmiah Riset Akuntansi
Publisher : Universitas Islam Malang

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Abstract

This research aims to determine the effect of balancing funds and capital expenditure on regional government financial performance through local original income (empirical study of city/district regional governments in East Java province). The variables used in this research are balancing funds and capital expenditure (dependent variable). The independent variable is the financial performance of the regional government, while the intervening variable is local original income. The results of this research show that the Balancing Fund variable is on Regional Government Financial Performance, the Capital Expenditure variable is on Regional Government Financial Performance, the Balancing Fund is on Regional Original Income, Capital Expenditure is on Regional Original Income and Original Regional Income is on Regional Government Financial Performance.Keywords: Balancing funds, capital expenditures, regional government financial performance and regional original income
Pengaruh Kecukupan Modal, BOPO, NPL, Terhadap Profitabilitas Terkait Penerapan PSAK 71 pada Perbankan di Indonesia Jannah, Miftahul; Maslichah, Maslichah; Hidayati, Irma
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

Since the global financial crisis in 2008, a group of 20 countries (G20), investors, regulators, and prudential authorities requested an increase in standards and implementation of the Impairment Loss Reserves (CKPN) to standard setters and in response, one of the independent organizations responsible for establishing and improving international accounting standards based in London (IASB) issued Financial Reporting Standards No. 9 concerning financial instruments in 2014 which includes a new standard for CKPN and will come into force in 2018. This study aims to determine the effect of capital adequacy, BOPO, NPL related to the application of PSAK 71 to banks in Indonesia. The research objects used in this study are all banking companies listed on the IDX for the 2017-2022 period. In this period there were 114 banks, but after purposive sampling, the sample that was suitable for use (meeting the criteria) in this study was 35 banking companies listed on the IDX. The data analysis technique used is multiple linear regression analysis, normality test, t test, and F test. Capital Adequacy Ratio (CAR) and Non-Performance Loans (NPL) have no effect on Return On Assets (ROA). Operational Costs Against Operating Income (BOPO) has a negative effect on Return On Assets (ROA). CAR, BOPO, and NPL have a simultaneous effect on banking profitabilityKeywords : Capital adequacy, BOPO, NPL, and profitability
Dampak Pengetahuan Wajib Pajak Terhadap Kepatuhan Wajib Pajak Dengan Kualitas Laporan Keuangan Sebagai Variabel Moderating (Studi Empiris pada UMKM di Kota Malang) Kasanah, Nengnis Uswatul; Diana, Nur; Nandiroh, Umi
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 analyze the impact of taxpayer knowledge on taxpayer compliance with the quality of financial statements as a moderating variable in Micro, Small and Medium Enterprises in Malang city. Sampling in this study used purposive sampling techniques using the slovin formula. This study used primary data by distributing questionnaires by compiling a list of questions or written statements to 73 Micro, Small and Medium Enterprises registered at the Malang City Cooperative and Industry Office including owners or managers who met the criteria of researchers. The results of this study show: 1) Taxpayer knowledge has a significant influence and has a positive effect on taxpayer compliance, 2) The interaction of taxpayer knowledge with the quality of financial statements on taxpayer compliance has a significant influence and has a negative effect. The influence of moderation variables, namely the quality of financial statements, can explain strongly the relationship between the three variables. Keywords : Taxpayer knowledge, taxpayer compliance, quality of financial statements
Analisis Faktor-Faktor yang Mempengaruhi Tingkat Kepatuhan Wajib Pajak Orang Pribadi (Studi Kasus KPP Pratama Malang Utara) Apriansyah, Ikhwan; Afifudin, Afifudin; Hidayati, Irma
e_Jurnal Ilmiah Riset Akuntansi Vol 13, No 02 (2024): e_Jurnal Ilmiah Riset Akuntansi
Publisher : Universitas Islam Malang

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Abstract

Tax is Indonesia's main source of income used to finance state interests, including development. Due to the increasing development costs, the government is trying to maximize tax revenues, which greatly affect the state budget. This study aims to examine the effect of tax knowledge, tax rates, service quality, and tax sanctions on individual taxpayer compliance, with sampling using the Slovin formula. This study uses a quantitative method by distributing questionnaires to 100 taxpayers registered at the Malang Utara Pratama Tax Office. The results of this study explain that tax knowledge, tax rates and tax sanctions have a positive effect on individual taxpayer compliance, while service quality does not affect individual taxpayer compliance. It is hoped that this study can be a consideration for related parties to improve knowledge, rates, service quality and sanctions on individual taxpayer compliance.Keywords : Tax knowledge, tax rates, service quality, tax sanctions, taxpayer compliance.
The Influence of Liquidity, Profitability, and Leverage on Financial Distress Prediction in Manufacturing Companies of The Food and Beverage Sub-Sector Listed in The Indonesia Stock Exchange (IDX) Anggrainy, Devy; Maslichah, Maslichah; Sudaryanti, Dwiyani
e_Jurnal Ilmiah Riset Akuntansi Vol 13, No 01 (2024): e_Jurnal Ilmiah Riset Akuntansi
Publisher : Universitas Islam Malang

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Abstract

The aim of this study is to examine how liquidity, profitability, and leverage influence the potential of financial distress in manufacturing companies in the food and beverage subsector that have been listed on the Indonesia Stock Exchange (IDX) for the period 2020 to 2022. There are four variables used, namely liquidity with cash ratio (CR) measurement indicators, profitability using return on capital employed (ROCE), leverage with long term debt to equity ratio (LDR), and financial distress measured by interest coverage ratio (ICR). The sampling technique used was purposive sampling and resulted in a sample of 38 companies and 84 financial reports. Data has been collected through documentation, and multiple linear regression analysis was employed for analysis. The results showed that: 1) Liquidity has a negative effect on financial distress 2) Profitability has a negative effect on financial distress, while 3) Leverage has no effect on financial distress. Keywords: Liquidity, profitability, leverage, financial distress, cash ratio (CR), return on capital employed (ROCE), long term debt to equity ratio (LDR), interest coverage ratio (ICR).
Pengaruh Corporate Social Responsibility Terhadap Nilai Perusahaan, Kinerja Keuangan, dan Manajemen Laba (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2019-2021) Mufarohah, Risma; Sudaryanti, Dwiyani; Mahsuni, Abdul Wahid
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
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Abstract

This research was conducted to provide information to potential investors that is useful as a consideration of aspects that need to be taken into account in investing. This study also aims to find out how Corporate Social Responsibility influences company value, financial performance, and earnings management. In this study, Corporate Social Responsibility is measured using the Corporate Social Responsibility Index (CSRIj), company value is measured using PBV (Price to Book Value), financial performance is measured using ROE (Return On Assets), and earnings management is measured using the working capital accrual formula. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period where the data in this research comes from secondary data obtained through a purposive sampling technique. Based on the calculation data, 210 companies were selected as samples. This research data has fulfilled the classical assumption test requirements. The results of the analysis using simple linear regression analysis show that Corporate Social Responsibility has a negative and significant effect on firm value and financial performance and Corporate Social Responsibility has a positive effect on earnings management.Keywords : Corporate social responsibility, company value, financial performance,                   earnings management. 

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