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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.
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Articles 8 Documents
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Search results for , issue "Vol. 6 No. 1 (2018): April" : 8 Documents clear
PENGARUH PERTUMBUHAN PENJUALAN, LEVERAGE OPERASI, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP STRUKTUR KEUANGAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftardi BEI Periode Tahun 2014-2015) Fauziah, Fitri; Halim, Abdul; Sari, Ati Retna
Jurnal Riset Mahasiswa Akuntansi Vol. 6 No. 1 (2018): April
Publisher : Fakultas Ekonomi Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v6i1.4208

Abstract

This study aims to examine and explain the partial and dominant influence of Sales Growth, Operating Leverage, Profitability and Company Size on the Financial Structure of companies listed on the Indonesia Stock Exchange (IDX). The analytical method used is a quantitative method by testing classical assumptions and statistical analysis, namely multiple linear regression analysis. The sampling method used was purposive sampling. This research variable consists of sales growth, operating leverage, profitability and company size as independent variables and financial structure as the dependent variable with a total sample of 36 manufacturing companies. The analysis shows that sales growth, profitability, and company size affect the financial structure while operating leverage has no effect on the financial structure and profitability has the most dominant influence on the financial structure
PENGARUH PEMAHAMAN STANDAR AKUNTANSI PEMERINTAH DAN PEMANFAATAN SISTEM INFORMASI AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH DENGAN KOMPETENSI SDM SEBAGAI VARIABEL MODERASI (Studi Empiris Pada SKPD BPKAD Kabupaten Malang) Sihasale, Debby Christin; Sulistyo, Sulistyo; Setiyowati, Supami Wahyu
Jurnal Riset Mahasiswa Akuntansi Vol. 6 No. 1 (2018): April
Publisher : Fakultas Ekonomi Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v6i1.4209

Abstract

The purpose was to determine the effect of understanding government accounting standards (SAP) and Utilization of accounting information systems (SIA) on the quality of local government financial reports with HR competency as a moderating variable. The data used in the form of Primary data obtained through the distribution of questionnaires directly to the SKPD in BPKAD Malang Regency. Regression analysis used is multiple regression analysis with MRA (Moderating Regression Analysis). The results of this study concluded that the understanding of SAP and the use of SIA affect the quality of local government financial reports, and human resource competence is able to moderate (strengthen) the influence of SAP's understanding and the use of SIA on the quality of local government financial reports. The higher the competence of the government apparatus will support it in understanding and mastering SAP and making use of SIA well so that the quality of financial statements is increasingly improved. The implication is that the government must improve understanding of SAP and the use of SIA so that the quality of financial statements can improve, and it must involve officials who have competence to prepare financial reports so that the influence of SAP's understanding and use of SIA can improve the quality of local government financial reports
Pengaruh Mekanisme Good Corporate Governance (GCG) dan Profitabilitas Perusahaan Terhadap Peringkat Obligasi (studi empiris pada Perusahaan Manufaktur yang terdaftar di BEI tahun 2014-2015) Sahhyla, Kunni Fauztina; Sulistyo, Sulistyo; Mustikowati, Rita Indah
Jurnal Riset Mahasiswa Akuntansi Vol. 6 No. 1 (2018): April
Publisher : Fakultas Ekonomi Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v6i1.4210

Abstract

This study aims to determine the effect of good corporate governance mechanisms and company profitability on bond ratings. The population used in this study is companies listed on the Indonesia Stock Exchange for the period 2014-2015 and the sample determination method used is purposive judgment sampling. Samples obtained were 32 bond issuing companies. Data analysis techniques used are descriptive analysis, classic assumption test, multiple linear regression test, and hypothesis testing. This study found that simultaneous mechanisms of good corporate governance and corporate profitability affect bond ratings. Partially, this study found that the mechanism of good corporate governance that was proxied by the board of directors (DD), audit committee (KA), company size (UK), board of directors (DK) and profitability that was proxied by Return on Assets affected the bond rating, whereas Managerial ownership (KM), institutional ownership (IC) have no effect on bond ratings.
PENGARUH KOMPENTENSI SUMBER DAYA MANUSIA ,PENERAPAN SISTEM AKUNTANSI DAERAH DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (STUDI PADA SKPD KABUPATEN LUMAJANG) Maimunah, Maimunah; Made, Anwar; Setiyowati, Supami Wahyu
Jurnal Riset Mahasiswa Akuntansi Vol. 6 No. 1 (2018): April
Publisher : Fakultas Ekonomi Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v6i1.4211

Abstract

This study aims to analyze the influence of human resource competencies, the application of regional accounting systems, the adoption and utilization of information technology on the quality of financial reports of local governments partially or simultaneously. in this study, the sample taken was 59 people from 9 regional work units (SKPD) consisting of financial sub-departments and accounting staff. Data collection is done through direct observation and surveys obtained by distributing questionnaires to the respondents. This research uses quantitative research methods. The results of the first research show that the competence of human resources, and the use of information technology have a positive and significant effect on the quality of the financial statements of the local government while the application of the regional accounting system does not affect the quality of the financial statements of the Lumajang regency. the competency of human resources simultaneously, the application of the regional accounting system and the use of information technology have a positive and significant effect on the quality of the financial statements of the Lumajang district government.
PENGARUH PENDAPATAN ASLI DAERAH (PAD), DANA ALOKASI UMUM (DAU), DAN SISA LEBIH PEMBIAYAAN ANGGARAN (SiLPA) TERHADAP BELANJA MODAL KABUPATEN/KOTA SE-JAWA TIMUR (APBD Tahun Anggaran 2016) Okynawa, Sandra; Sulistyo, Sulistyo; Mustikowati, Rita Indah
Jurnal Riset Mahasiswa Akuntansi Vol. 6 No. 1 (2018): April
Publisher : Fakultas Ekonomi Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v6i1.4212

Abstract

The enactment of Law Number 32 of 2004 concerning Regional Government is a sign of the commencement of regulations on regional independence or regional autonomy, where regional governments have the responsibility and authority in managing and regulating their own regional interests and progress. Thus each regional government must be able to develop and provide adequate services for the region so that from the development that has been carried out by the region will be able to contribute to the utilization of every revenue in the budget. The implementation of the decentralized system requires each region to prepare a budget plan that is commonly called the Regional Revenue and Expenditure Budget (APBD), where the APBD is a projection of each income and expenditure budget that is obtained and released by the government for one future budget. One important expenditure item in the Regional Budget is Capital Expenditures. Capital expenditure post allocation is a reflection of revenue allocation that is expected to be able to meet demands for public services. This study aims to project how much influence the independent variable (Regional Original Income, General Allocation Funds, and SiLPA) on the dependent variable (Capital Expenditure in the Regency / City in East Java) for the 2016 State Budget.Data collection techniques used documentation and literature study techniques, with a total sample of 38 samples. The method used Multiple Linear Regression analysis, where the test results are simultaneously known PAD, DAU, and SILPA variables affect the district / city capital expenditure in East Java, as well as partially note that the PAD, DAU, SiLPA variables affect Capital Expenditure Regency / City Capital in East Java.
PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, DAN KEBIJAKAN DIVIDEN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DIBURSA EFEK INDONESIA PERIODE 2014-2015 Silin, Silin; Purwanto, Nanang; Mustikowati, Rita Indah
Jurnal Riset Mahasiswa Akuntansi Vol. 6 No. 1 (2018): April
Publisher : Fakultas Ekonomi Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v6i1.4213

Abstract

The purpose is to examine and explain the effect of managerial ownership, institutional ownership and dividend policy on the quality of earnings listed on the Indonesia Stock Exchange (IDX) in 2014-2015. The population of this study is the banking sector companies listed on the Indonesia Stock Exchange. Sampling uses a purposive judgment sampling method. From a population of 139 manufacturing companies, 15 manufacturing companies were obtained as samples with the observation method for 2 years (2014-2015). Analysis of the data used in this study is the classic assumption test and hypothesis test. The research method used in this research is quantitative descriptive method. While the analytical method used is multiple linear regression analysis. The results of this study indicate that the variables of managerial ownership, institutional ownership and dividend policy have a significant effect on the quality of profits both partially and simultaneously. Dividend policy variables have the most dominant influence on earnings quality.
Pengaruh Mekanisme Tata Kelola Perusahaan yang Baik, Pengungkapan Tanggung Jawab Sosial Perusahaan, dan Pengembalian atas Penggunaan Asset Terhadap Nilai Perusahaan Setiarini, Anggi Adinda; Sulistyo, Sulistyo; Mustikowati, Rita Indah
Jurnal Riset Mahasiswa Akuntansi Vol. 6 No. 1 (2018): April
Publisher : Fakultas Ekonomi Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v6i1.4214

Abstract

This study aims to determine the effect of good corporate governance mechanisms, corporate social responsibility disclosure, and return on assets to firm value. The population used in this study is a publicly listed banking company listed on the Indonesia Stock Exchange in the 2014-2015 period and the sample determination method used was purposive judgment sampling. Samples obtained were 42 companies. Data analysis techniques used are descriptive analysis, classic assumption test, multiple linear regression test, and hypothesis testing. This study found that simultaneously the mechanism of good corporate governance, corporate social responsibility disclosure, and return on assets affect the value of the company. Partially, this study found that the mechanism of good corporate governance that was proxied by the board of directors (DD), board of commissioners (DK), managerial ownership (KM), return on assets (ROA) influenced the company value, while institutional ownership (IC) and corporate social responsibility (CSR) does not affect the company's value
ANALISIS KINERJA APBD DENGAN PENGUKURAN VALUE FOR MONEY PEMERINTAH KOTA MALANG (TAHUN PERIODE 2011-2015) Ulfa, Evi Indana; Made, Anwar; Dianawati, Eris
Jurnal Riset Mahasiswa Akuntansi Vol. 6 No. 1 (2018): April
Publisher : Fakultas Ekonomi Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v6i1.4215

Abstract

This study aims to analyze to find out how to measure the effectiveness of the Malang City's APBD (Local Government Budget), to find out whether the Malang City's APBD (Local Government Budget) is quite effective and to find out how to measure the Malang City Government's accounting effectiveness. This research uses quantitative research methods. The data used in this study are secondary data, that is data already available from official documents of the Malang city government. Data collection techniques used by researchers is by logging data. Results of research The effectiveness level of Malang City's APBD (Local Government Budget) in 2011-2015 was very effective, because the average was 103.27 percent, greater than the specified criteria, which is at least 90 percent, the level of efficiency of the Malang City's APBD (Local Government Budget) in 2011-2015 was less efficient, because it was average -The rate of 105.26 percent is greater than the specified criteria, which is a maximum of 80 percent, when viewed from how much the proportion of PAD can contribute to regional income, the level of financial capability of the Malang City Government in 2011-2015 is less able, because on average 13.03 percent is far less than the specified criteria, which is a minimum of 40 percent and when viewed from how much PAD can sustain regional spending, the level of financial capability of Malang City Government in 2011 - 2015 is less able, because the average is 12.17 percent smaller than the specified criteria, which is a minimum of 40 percent.

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