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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.
Arjuna Subject : -
Articles 8 Documents
 1 
Search results for , issue "Vol. 6 No. 2 (2018): Oktober" : 8 Documents clear
PENGARUH PROFITABILITAS, STRUKTUR KEPEMILIKAN, DAN SIZE TERHADAP NILAI PERUSAHAAN DENGAN STRUKTUR MODAL SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015 Prilianti, Dessy; Halim, Abdul; Sari, Ati Retna
Jurnal Riset Mahasiswa Akuntansi Vol. 6 No. 2 (2018): Oktober
Publisher : Fakultas Ekonomi Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v6i2.4216

Abstract

This study aims to test and explain the effect of partially Return on Equity (ROE), Ownership Structure (INST), SIZE on the value of the company with a capital structure (DER) as an intervening variable on manufacturing companies listed on the Indonesia Stock Exchange (IDX). The analytical method used in this study is a quantitative method, by testing classic assumptions, and statistical analysis that is path analysis analysis. The sampling method used was purposive sampling. The variables of this study consisted of ROE, INST, SIZE as an independent variable, DER as an intervening variable, and company value as the dependent variable with a total sample of 36 manufacturing companies. Analysis results show that. ROE, INST and DER partially affect the value of the company, and INST does not affect the value of the company. For further research, it is expected to add other research variables.
PENGARUH RETURN ON ASSETS (ROA), DEBT TO EQUITY RATIO(DER), CURRENT RATIO (CR), RETURN ON EQUITY (ROE), PRICE EARNING RATIO (PER), TOTAL ASSETS TURNOVER (TATO), DAN EARNING PER SHARE (EPS) TERHADAP NILAI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Nafisah, Nila Izatun; Halim, Abdul; Sari, Ati Retna
Jurnal Riset Mahasiswa Akuntansi Vol. 6 No. 2 (2018): Oktober
Publisher : Fakultas Ekonomi Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v6i2.4217

Abstract

This study aims to test and explain partially and dominantly the influence of ROA, DER, CR, ROE, PER, TATO and EPS on Company Value (Tobins'Q). The sample of this research is manufacturing companies for two consecutive years, namely 2014 to 2015, amounting to 36 companies using purposive sampling method. Data analysis techniques using Multiple Linear Regression Analysis, which consists of ROA on firm value (Tobins'Q), DER on Tobins'Q, CR on Tobins'Q, ROE on Tobins'Q, PER on Tobins'Q, TATO on Tobins' Q, and EPS against Tobins'Q. The analysis shows that ROA has a positive and significant effect on Tobins'Q, DER has a significant and significant effect on Tobins'Q, CR has a positive and significant effect on Tobins'Q, ROE has no effect on Tobins'Q, PER has a positive and significant effect on Tobins' Q, TATO has a positive and significant effect on Tobins'Q and EPS has a positive and significant effect on Tobins'Q. And PER is the most dominant variable against Tobins' Q.
Pengaruh Good Corporate Governance dan Leverage Terhadap Manajemen Laba Fanani, Yayuk; Sulistyo, Sulistyo; Mustikowati, Rita Indah
Jurnal Riset Mahasiswa Akuntansi Vol. 6 No. 2 (2018): Oktober
Publisher : Fakultas Ekonomi Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v6i2.4218

Abstract

This study aims to determine the effect of good corporate governance and leverage on earnings management. The population used is manufacturing companies listed on the Indonesia Stock Exchange in 2014-2015 and the sample determination method used is purposive judgment sampling. Samples obtained were 44 companies. Data analysis techniques used are descriptive analysis, classic assumption test, multiple linear regression test, and hypothesis testing. This study found that simultaneous good corporate governance and corporate leverage influence earnings management. Partially, this research found that good corporate governance is proxied by institutional ownership (KI), managerial ownership (KM), audit committee (KA), company size (UK), and leverage affect earnings management, while the independent board of commissioners (DKI) and the board of directors (DD) have no effect on earnings management.
Pengaruh Laba Akuntansi, Arus Kas Operasi dan Return On Equity (ROE) Terhadap Return Saham Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode 2015-2017 Setia, Monika; Purwanto, Nanang; Setiyowati, Supami Wahyu
Jurnal Riset Mahasiswa Akuntansi Vol. 6 No. 2 (2018): Oktober
Publisher : Fakultas Ekonomi Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v6i2.4219

Abstract

This study aims to determine the effect both simultaneously and partially between accounting profit, operating cash flow, and Return On Equity (ROE) on stock returns of manufacturing companies in the consumer goods industry sector. The data collection method uses the documentation method. This research was conducted at the manufacturing companies in the consumer goods industry sector in the 2015-2017 period. The data used in this study are secondary data in the form of financial statements and company stock price information. The research data were obtained from the Investment Gallery of Kanjuruhan University Malang and www.idx.co.id. Sampling technique uses purpose sampling which is based on certain criteria so 19 companies are used as research samples. The analysis technique used is multiple linear regression analysis. The results of this study indicate that simultaneous accounting profit, operating cash flow and Return On Equity affect stock returns. Partially accounting profit, operating cash flow and Return On Equity affect stock returns. The higher accounting profit, operating cash flow and return on equity (ROE), the higher the return received by investors. Conversely the smaller accounting profit, operating cash flow and Return On Equity (ROE), the smaller the return that investors will receive.
PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, FREE CASH FLOW DAN UKURAN PERUSAHAAN TERHADAP KEBIJAKAN HUTANG (Perusahaan Manufaktur Sektor Industri Kertas yang Terdaftar di BEI) Puspitasari, Nurul; Halim, Abdul; Mustikowati, Rita Indah
Jurnal Riset Mahasiswa Akuntansi Vol. 6 No. 2 (2018): Oktober
Publisher : Fakultas Ekonomi Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v6i2.4220

Abstract

This study aims to examine and explain the effect of managerial ownership, institutional ownership, free cash flow, and company size on debt policy in the paper manufacturing sector companies listed on the Indonesia Stock Exchange in 2010-2015. The type of research used is explanatory research, by testing classic assumptions, and analyzed using multiple linear regression analysis and using the t test for partial testing. The number of samples in this study amounted to 5 companies, and the sampling technique used purposive judgment sampling. This research variable consists of managerial ownership, institutional ownership, free cash flow, company size as an independent variable and debt policy as the dependent variable. The results showed that managerial ownership, free cash flow and company size influence debt policy. While institutional ownership has no effect on debt policy.
Pengaruh Profitabilitas, Likuiditas, Dan Leverage Terhadap Kebijakan Dividen Kas (Studi Pada Perusahaan Real Estate Dan Properti Yang Terdaftar Di Bursa Efek Indonesia Periode 2013-2015) Putra, Harrys Amdana Andika; Made, Anwar; Dianawati, Eris
Jurnal Riset Mahasiswa Akuntansi Vol. 6 No. 2 (2018): Oktober
Publisher : Fakultas Ekonomi Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v6i2.4222

Abstract

This study aims to determine how much influence the profitability, liquidity, and leverage of cash dividend policy. This research uses descriptive quantitative data types and secondary data sources. The sample of this research were 49 real estate and property companies using a sampling technique with purposive sampling. Data collection techniques from the internet, journals, books, articles, and previous thesis. The variables used are independent variables including profitability using the formula of NPM, ROI, and ROE ratio, liquidity using the formula of QR and CR ratio, and leverage using the DAR and DER ratio formula. Whereas the cash dividend policy uses the cash dividend formula divided by the number of company shares. The data analysis technique used is multiple linear regression. The results of this study indicate that the profitability which is posited by return on investment (ROI), and leverage which is predicted to be a debt to asset ratio (DAR) and debt to equity ratio (DER) partially have no significant effect on cash dividend policy. However, profitability proxied by net profit margin (NPM) and return on equity (ROE), liquidity which is proxied by current ratio (CR) and quick ratio (QR) has a significant positive effect on cash dividend policy. While simultaneously NPM, ROI, ROE, CR, QR, DAR, and DER significantly influence cash dividend policy.
Pengaruh Kebijakan Dividen, Kebijakan Hutang Terhadap Harga Saham Dan Nilai Perusahaan Sebagai Variabel Intervening (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2013-2015) Lisnawati, Ika; Made, Anwar; Dianawati, Eris
Jurnal Riset Mahasiswa Akuntansi Vol. 6 No. 2 (2018): Oktober
Publisher : Fakultas Ekonomi Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v6i2.4226

Abstract

This study aims to determine the effect of dividend policy, debt policy on stock prices and company value as an intervening variable. In research using quantitative data types with secondary data sources. Samples obtained in this company were 31 manufacturing companies using purposive sampling method. Data collection techniques from books, internet, journals, and previous thesis. The variables used are dividend policy variables proxied with dividend payout ratio (DPR), and debt policy proxied debt to equity ratio (DER) as an independent variable, stock prices are proxied by Price Earning Ratio (PER) as the dependent variable, and company value Price book value (PBV) is proxied as an intervening variable. Data analysis techniques use the path test (path). The results of this partial research show that dividend policy (DPR) and debt policy (DER) have a significant positive effect on company value (PBV), company value (PBV) and dividend policy (DPR) which have a significant positive effect on stock prices (PER), and debt policy (DER) has no significant effect on stock prices. The results of the path test result show that the dividend policy (DPR) on the share price (PER) through the company value (PBV) has a significant indirect effect on the stock price (PER) and the debt policy (DER) on the stock price (PER ) through the company's value (PBV) there is no significant indirect effect on stock prices (PER).
Pengaruh Kompetensi Dan Independensi Auditor Terhadap Kualitas Audit Pada Kap Di Wilayah Malang Raya Gunur, Alfonsa Meltisiana; Sulistyo, Sulistyo; Setiyowati, Supami Wahyu
Jurnal Riset Mahasiswa Akuntansi Vol. 6 No. 2 (2018): Oktober
Publisher : Fakultas Ekonomi Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v6i2.4227

Abstract

The development of an increasingly advanced era of globalization leads to intense competition in the business world. This is seen in the business world to always maintain the accuracy and accountability of financial statements through auditing activities. In auditing financial statements required a competent and independent auditors in order to produce audit quality. However, there are still many cases that hit public accountants so that the public doubts the competence and independence of auditors. This research was conducted by distributing questionnaires to auditors in KAP Malang Raya area. The method used is multiple linear regression analysis. Based on the research, the competence and the independence value of sig 0,037 are smaller than 0,05,the competence value of sig 0,019 is smaller than 0,05, independence of sig value. 0.009 is smaller than 0,05 From the results of this study, 1) competence and independence has simultaneously effect on audit quality, 2) Competence has partial effect on audit quality and 3) Independence has partial effect affect on audit quality.

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