cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
jrma@unikama.ac.id
Editorial Address
http://ejournal.unikama.ac.id/index.php/jrma
Location
Kota malang,
Jawa timur
INDONESIA
Jurnal Riset Mahasiswa Akuntansi (JRMA)
Published by Universitas Kanjuruhan Malang
ISSN : 23375663     EISSN : 27157016     DOI : 10.21067
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Jurnal Riset Mahasiswa Akuntansi (JRMA) published 2 (two) times a year (April, October), contains the publication of the student final assignment research, research students and lecturers in the field of Accounting. JRMA is published by the Faculty of Economics and Bussiness, Kanjuruhan University Malang.
Arjuna Subject : -
Articles 7 Documents
 1 
Search results for , issue "Vol. 5 No. 1 (2017): April" : 7 Documents clear
PENGARUH INDEPENDENSI, SKEPTISME DAN ETIKA PROFESI AUDITOR TERHADAP KUALITAS AUDIT (Studi Empiris Pada KAP DI Kota Malang) Fatmawati, Aida; Adji, Koenta; Wulandari, Retno
Jurnal Riset Mahasiswa Akuntansi Vol. 5 No. 1 (2017): April
Publisher : Fakultas Ekonomi Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Audit quality is the result of the auditor's performance in carrying out the task in question.Auditors are required to be able to produce high quality audits so that they have a great responsibilitytowards those who have an interest in the financial statements. This study aims to analyze the effect ofindependence, skepticism and professional ethics of auditors on audit quality. The population in this studyare all auditors who work at the Public Accounting Firm in Malang. Sampling was done usingconvenience sampling method, and the number of samples was 60 respondents. This research is a form ofexplanatory research (explanatory research), and the research model is descriptive quantitative, namelydata relating to numbers that still need processing and analysis for research purposes. The method of datacollection is done by distributing questionnaires directly to auditors who work at the Public AccountantOffice in Malang. Data analysis technique used in this study is multiple regression analysis techniques
PENGARUH ASIMETRI INFORMASI, MORALITAS DAN MOTIVASI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI Pransiska, Pransiska; Sari, Ati Retna; Made, Anwar
Jurnal Riset Mahasiswa Akuntansi Vol. 5 No. 1 (2017): April
Publisher : Fakultas Ekonomi Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

ABSTRACT: This study aims to examine and explain: (1) the extent to which informationasymmetry influences the tendency of accounting fraud, (2) the extent to which morality influencesthe tendency of accounting fraud, (3) the extent to which motivation influences the tendency ofaccounting fraud and (4) the extent to which information asymmetry, morality and motivationinfluence the tendency of accounting fraud. The type of research data is primary data. Therespondents were staff at the Batu City Regional Finance Agency. The population in this studyamounted to 62 BKD staff. The sampling technique uses purposive sampling with a total sample of52 respondents. This study uses multiple linear regression analysis, validity test, reliability test,normality test, multicollinearity test and heteroscedasticity test. Based on the results of the study itcan be concluded that the information asymmetry, morality and motivation influence the tendencyof accounting fraud by 67.7% while the remaining 32.3% is influenced by other variables notexamined.
PENGARUH STRUKTUR MODAL, STRUKTUR ASET DAN PERTUMBUHAN PENJUALAN TERHADAP HARGA SAHAM DENGANRETURN ON ASSETS Prasetyo, Dwi; Halim, Abdul; Sari, Ati Retna
Jurnal Riset Mahasiswa Akuntansi Vol. 5 No. 1 (2017): April
Publisher : Fakultas Ekonomi Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine and explain the effect of capital structure, asset structure and sales growth on share prices with return on assets (ROA) as a mediating variable in manufacturing companies listed on the Indonesia Stock Exchange in the period 2014-2015. The type of research used is explanatory research, by testing classic assumptions, and analyzed using path analysis, and using the t test. The number of samples is 36 companies, and the sample collection method used is the random method. This research variable consists of capital structure, asset structure and sales growth as an independent variable, stock price as the dependent variable, and ROA as a mediating variable. The analysis shows that partially capital structure, asset structure and sales growth affect ROA. Capital structure, asset structure and sales growth affect stock prices. Sales growth influences stock prices through ROAand the effect is greater. Capital structure influences stock prices through ROA but the effect is smaller. Asset structure influences stock prices through ROA but the effect is more small.
PENGARUH PERTUMBUHAN ASET DAN PERTUMBUHAN PENJUALAN TERHADAP RETURN SAHAM DENGAN RETURN ON ASEETS (ROA) SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN Manul, Yustina Angela; Halim, Abdul; Sulistyo, Sulistyo
Jurnal Riset Mahasiswa Akuntansi Vol. 5 No. 1 (2017): April
Publisher : Fakultas Ekonomi Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Investment is one of the important means in improving the ability to collect and maintainwealth. One of the investment options that can be done is through stock investment in the capitalmarket. Investor's expectation in investing is getting the profit level termed with stock return. Return isthe goal of the investor to invest in the capital market. Investors perform various ways in order to getthe desired return desired, by doing their own analysis on the trading behavior of a stock, or by usingthe means already provided from analysts in the capital market. The information that can be used as abenchmark of stock returns of companies studied is ROA, asset growth, and sales growth. This studyaims to determine the effect of asset growth and sales growth on Stock Return through Return OnAseets (ROA) on manufacturing companies listed in Indonesia Stock Exchange (IDX) period 2015-2016. This study using Simple random sampling is used to get the number of samples. Based on thetechnique, 36 companies were obtained as samples. Path analysis technique used in this research withthe result that the higher level of ROA, asset growth, and sales growth hence the higher stock returnalso.
PENGARUH ETIKA AUDITOR, KOMPETENSI AUDITOR, FEE AUDIT DAN MOTIVASI AUDITOR TERHADAP KUALITAS AUDIT Jehaba, Lidvina Apriani; Sulistyo, Sulistyo; Wirshandono, Doni
Jurnal Riset Mahasiswa Akuntansi Vol. 5 No. 1 (2017): April
Publisher : Fakultas Ekonomi Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Audit quality is the probability that an auditor will find and report violations in his client'saccounting system, systematic and independent checks to determine activities, quality and resultsin accordance with planned arrangements and whether the arrangements are implementedeffectively and match the objectives. The purpose of this study is to determine the effect of auditorethics, auditor competence, audit fees and auditor motivation on audit quality. The population inthis study is the Auditor who works in Malang City Public Accountant Office. The results of thisstudy indicate that auditors ethically influence audit quality, auditor competence influences auditquality, audit fees affect audit quality, auditor motivation influences audit quality.
PENGARUH NON PERFORMING FINANCING, DANA PIHAK KETIGA, DAN INFLASI TERHADAP TINGKAT BAGI HASIL DEPOSITO MUDHARABAH Sari, Maulita; Made, Anwar; Setiyowati, Supami Wahyu
Jurnal Riset Mahasiswa Akuntansi Vol. 5 No. 1 (2017): April
Publisher : Fakultas Ekonomi Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study is to examine and explain the effect of Non Performing Financing, ThirdParty Funds and Inflation on the profit sharing rate of mudharabah deposits at banks registered with BankIndonesia (BI) in 2015-2016. The population of this research is the Sharia Commercial Bank (BUS) registeredat Bank Indonesia. Sampling using a purposive sampling method. In order to obtain a sample of four banks.Researchers use secondary data in the form of time series data (time series). Methods of observation for twoyears (2015-2016). Analysis of the data used in this study is the classic assumption test and hypothesis test. Theresearch method used in this research is the explanatory research method. While the analytical method used ismultiple linear regression analysis. The results of this study indicate that the Non Performing Financing andInflation variables for the mudharabah deposit profit sharing rate have a partial effect, while the Third PartyFund Variables have no effect on the profit sharing rate for mudharabah deposits. Simultaneously NPF, DPKand Inflation affect the profit sharing rate of mudharabah deposits.
PENGARUH NON PERFORMING FINANCING (NPF), CAPITAL ADEQUACY RATIO (CAR), DAN DANA PIHAK KETIGATERHADAP PROFITABILITAS BANK PEMBIAYAAN RAKYAT SYARIAH Suliati, Suliati; Adji, Koenta; Mustikowati, Rita Indah
Jurnal Riset Mahasiswa Akuntansi Vol. 5 No. 1 (2017): April
Publisher : Fakultas Ekonomi Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study is to examine and explain the effect of Non Performing Financing, CapitalAdequacy Ratio and Third Party Funds on profitability (ROA) registered at the Financial Services Authority(OJK) in 2012-2016. The population of this study is the Islamic People's Financing Bank (BPRS) registeredwith OJK. Sampling using the total sampling method. From a population of 12 Islamic banks, the authors usesecondary data in the form of financial statements. Methods of observation for 5 years (2012-2016). Analysis ofthe data used in this study is the classic assumption test and hypothesis test. While the analytical method used ismultiple linear regression analysis. The results of this study indicate that the Non Performing Financingvariable, Capital Adequacy Ratiodan DPK has no effect on profitability (ROA)

Page 1 of 1 | Total Record : 7

 1 

Filter by Year

2017 2017


Reset
Filter By Issues
All Issue Vol. 13 No. 2 (2025): JURNAL RISET MAHASISWA AKUNTANSI VOLUME 13 NOMOR 2 TAHUN 2025 Vol. 13 No. 1 (2025): JURNAL RISET MAHASISWA AKUNTANSI VOLUME 13 NOMOR 1 TAHUN 2025 Vol. 12 No. 2 (2024): JURNAL RISET MAHASISWA AKUNTANSI VOLUME 12 NOMOR 2 TAHUN 2024 Vol. 12 No. 1 (2024): JURNAL RISET MAHASISWA AKUNTANSI VOLUME 12 NOMOR 1 TAHUN 2024 Vol. 11 No. 2 (2023): JURNAL RISET MAHASISWA AKUNTANSI VOLUME 11 NOMOR 2 TAHUN 2023 Vol. 11 No. 1 (2023): JURNAL RISET MAHASISWA AKUNTANSI VOLUME 11 NOMOR 1 TAHUN 2023 Vol. 10 No. 2 (2022): JURNAL RISET MAHASISWA AKUNTANSI VOLUME 10 NOMOR 2 TAHUN 2022 Vol. 10 No. 1 (2022): JURNAL RISET MAHASISWA AKUNTANSI VOLUME 10 NOMOR 1 TAHUN 2022 Vol. 9 No. 2 (2021): Oktober Vol. 9 No. 1 (2021): April Vol. 8 No. 2 (2020): Oktober Vol. 8 No. 1 (2020): April Vol. 7 No. 2 (2019): Oktober Vol. 7 No. 1 (2019): April Vol. 6 No. 2 (2018): Oktober Vol. 6 No. 1 (2018): April Vol. 5 No. 2 (2017): Oktober Vol 5 No 1 (2017): April Vol. 5 No. 1 (2017): April Vol. 4 No. 2 (2016): Oktober Vol. 4 No. 1 (2016): April Vol. 3 No. 2 (2015): Oktober Vol. 3 No. 1 (2015): April Vol 2, No 2 (2014): Oktober Vol. 2 No. 2 (2014): Oktober Vol 2, No 1 (2014): April Vol. 2 No. 1 (2014): April Vol. 1 No. 2 (2013): Oktober Vol 1, No 2 (2013): Oktober Vol 1, No 1 (2013): April Vol. 1 No. 1 (2013): April More Issue