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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. 7 No. 2 (2019): Oktober" : 8 Documents clear
PENGARUH PROFITABILITAS, LEVERAGE DAN INCOME SMOOTHING TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2016-2018 Owa, Ermelinda; Purwanto, Nanang; Sari, Ati Retna
Jurnal Riset Mahasiswa Akuntansi Vol. 7 No. 2 (2019): Oktober
Publisher : Fakultas Ekonomi Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v7i2.4252

Abstract

Company value is investors' perception of the level of success of a company. The level of success of a company is usually often associated with stock prices. High stock prices make the value of the company also increased. In this study, sampling was conducted using a purposive sampling method. For the data analysis technique the researchers used multiple linear regression analysis techniques. From the results of hypothesis testing that has been done, it shows that profitability, leverage and income smoothing simultaneously affect the value of the company. When viewed commercially, the results of hypothesis testing profitability variables have an influence on firm value. Furthermore, the results of the analysis of leverage variables also have an influence on firm value variables. The fourth analysis shows that the income smoothing variable affects the value of the company. Based on research that has been done, it is suggested, for investors before investing can see the value of the company first as a consideration made before investing.
ANALISIS PROFITABILITAS DAN LEVERAGE TERHADAP NILAI PERUSAHAAN DENGAN CSR SEBAGAI VARIABEL INTERVENING Riniyati, Frumensia; Purwanto, Nanang; Sari, Ati Retna
Jurnal Riset Mahasiswa Akuntansi Vol. 7 No. 2 (2019): Oktober
Publisher : Fakultas Ekonomi Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v7i2.4253

Abstract

The purpose of this study is to find out the analysis of profitability to firm value, Leverage analysis of company value, profitability analysis to CSR, Leverage analysis of CSR, CSR analysis of company value and indirect analysis of profitability to company value through CSR, and indirect analysis Leverage on Company Value through CSR. This research was conducted at state-owned companies listed on the Indonesia Stock Exchange in the period 2015-2017. The sample used in this study were 23 sample companies. This study uses a path analysis technique (Path Analysis). The results of this study indicate that the first hypothesis of profitability affects the Corporate Social Responsibility (CSR). The second hypothesis shows leverage influences CSR. The third hypothesis shows profitability has an effect on firm value. The fourth hypothesis shows that leverage has an effect on firm value. The fifth hypothesis shows that Corporate Social Responsibility (CSR) affects the value of the company. The sixth hypothesis shows that profitability affects the value of the company through Corporate Social Responsibility (CSR). The seventh hypothesis shows that leverage affects the value of the company through Corporate Social Responsibility (CSR).
ANALISIS PENGARUH PENERAPAN ANGGARAN BERBASIS KINERJA, AKUNTABILITAS DAN TRANSPARANSI TERHADAP KINERJA KEUANGAN DAERAH KOTA MALANG Esni, Maria Trimurni; Made, Anwar; Wulandari, Retno
Jurnal Riset Mahasiswa Akuntansi Vol. 7 No. 2 (2019): Oktober
Publisher : Fakultas Ekonomi Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v7i2.4254

Abstract

Regional Autonomy is the right, authority and obligation of autonomous regions to regulate and manage their own government affairs and the interests of local communities in accordance with statutory regulations. The basic consideration of the implementation of regional autonomy is the development of conditions in the country that indicate that the rise of globalization that demands competitiveness of each country, including the competitiveness of local governments. This study aims to determine and analyze the effect of the implementation of performance-based budgeting, accountability and transparency as an independent variable both partially and simultaneously on the financial performance of the city of Malang. This study uses a quantitative approach with a sample of 44 employees in OPD and BPKAD Malang. Measurement of variables using a Likert Scale with a score of up to 5. Data were analyzed using multiple linear regression analysis and to test the significance level using the f test and hypothesis testing using t test with the help of the SPSS 22 program. Partial results indicate that the application of performance-based budgeting has a significant effect on regional financial performance, the accountability variable has a significant effect on regional financial performance and the transparency variable does not affect the regional financial performance and the results of research simultaneously show that the application of performance-based budgeting, accountability and transparency affects the regional financial performance
ANALISIS PENGARUH UKURAN PERUSAHAAN, LABA/RUGI PERUSAHAAN, UKURAN KAP, SOLVABILITAS, DAN OPINI AUDIT TERHADAP AUDIT DELAY Sonia, Novi; Hariani, Lilik Sri; Sari, Ati Retna
Jurnal Riset Mahasiswa Akuntansi Vol. 7 No. 2 (2019): Oktober
Publisher : Fakultas Ekonomi Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v7i2.4255

Abstract

This study aims to determine and analyze the influence of company size, company profit / loss, KAP size, solvency and audit opinion on audit delay on mining companies listed on the Indonesia Stock Exchange in 2015-2017. Samples were taken using a purposive sampling technique totaling 40 companies. Testing of this study uses a classic assumption test and multiple linear regression analysis. The results of this study indicate that the size of the company profit / loss company, KAP size, solvency, and audit opinion simultaneously affect the audit delay . The size of the company affects the audit delay. Profit / loss affects the audit delay company. KAP size does not affect audit delay. Solvency does not affect audit delay. And audit opinion has no effect on audit delay. The R2 test results state that the variables in this study have a 40.2% influence on audit delay. Other recommended variables that can affect audit delay are profitability, company age, liquidity, and auditor turnover.
PENGARUH UKURAN PERUSAHAAN DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN DENGAN DEWAN KOMISARIS INDEPENDEN SEBAGAI VARIABEL MODERASI Dir, Karolina Yunita; Halim, Abdul; Mustikowati, Rita Indah
Jurnal Riset Mahasiswa Akuntansi Vol. 7 No. 2 (2019): Oktober
Publisher : Fakultas Ekonomi Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v7i2.4256

Abstract

This study aims to explain and test how the influence of company size and capital structure on firm value with an independent board of commissioners as a moderating variable in banking companies listed on the Indonesia Stock Exchange in the period 2016-2017. This type of research is explanatory research, namely by using classical assumptions, using moderated regression analysis, and using the t test. The number of samples is 39 companies, and the sampling method is using purposive judgment sampling. The variables in this study consisted of company size and capital structure as an independent variable, company value as the dependent variable and the independent board of commissioners as moderation. The result of the analysis is that partially the size of the company affects the value of the company, the capital structure influences the value of the company, the independent board of commissioners strengthens the influence of the size of the company on the value of the company and the independent board of commissioners strengthens the effect of the capital structure on the value of the company.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI INFORMASI PELAPORAN KEUANGAN PEMERINTAH DAERAH Djawang, Rizky Rivaldo Peku; Made, Anwar; Sari, Ati Retna
Jurnal Riset Mahasiswa Akuntansi Vol. 7 No. 2 (2019): Oktober
Publisher : Fakultas Ekonomi Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v7i2.4257

Abstract

This study aims to determine the effect of SAP Understanding, Use of Information Technology, Internal Oversight, HR, and Organizational Commitment to the Value of Financial Statements, both partially and simultaneously. This research was conducted in East Sumba Regency - East Nusa Tenggara Province using primary questionnaire data distributed to DPKAD / DPPKD staff of the City / Regency of East Sumba. The sample used amounted to 35 people consisting of employees who work or handle the accounting department. The data analysis technique used in this study is multiple linear regression analysis. The results showed that SAP Understanding, Use of Information Technology, Internal Oversight, Human Resources, and Organizational Commitment simultaneously influence the Financial Statement Information Value and partially SAP Understanding, Use of Information Technology, Human Resources has a positive and significant effect on financial performance, but Internal Control and Organizational Commitment do not affect the value of financial statement information in East Sumba district. Based on these results it can be concluded that the greater the SAP Understanding, Use of Information Technology, Human Resources will improve the quality of regional financial statement information, and vice versa if the Understanding of SAP, Use of Information Technology, Human Resources decreases the quality of regional financial statement information will also decrease
PENGARUH PEMBIAYAAN, NON PERFORMING FINANCING (NPF), CAPITAL ADEQUACY RATIO (CAR), DAN FINANCING TO DEPOSIT RATIO (FDR) TERHADAP PROFITABILITAS BANK SYARIAH Hasanah, Uswatun; Made, Anwar; Sari, Ati Retna
Jurnal Riset Mahasiswa Akuntansi Vol. 7 No. 2 (2019): Oktober
Publisher : Fakultas Ekonomi Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v7i2.4258

Abstract

The purpose of this study was to examine and determine the effect of Financing, Non-Performing Financing (NPF), Capital Adequacy Ratio (CAR) and Financing to Deposit Ratio (FDR) on the Profitability of Islamic Banks in Indonesia in 2013-2017. The population of this research is Sharia Commercial Bank in Indonesia. Sampling uses the time series cross section method. The population is 11 Sharia Commercial Banks. Methods of observation for 5 years (2013-2017). Analysis of the data used in research is the classic assumption test and hypothesis test. The method used in this research is quantitative descriptive method, and the analytical method used is multiple linear regression analysis. The results of the study show that the Non Performing Financing (NPF) and Capital Adeaucy Ratio (CAR) variables affect the profitability of Islamic Commercial Banks both partially and simultaneously whereas for Financing and Financing to Deposit Ratio (FDR) variables do not partially affect the Sharia Commercial Bank Profitability.
ANALISIS ROA DAN LEVERAGE TERHADAP NILAI PERUSAHAAN DENGAN DEWAN KOMISARIS INDEPENDEN SEBAGAI VARIABEL PEMODERASIAN Diana, Patrisia Fitri; Halim, Abdul; Mustikowati, Rita Indah
Jurnal Riset Mahasiswa Akuntansi Vol. 7 No. 2 (2019): Oktober
Publisher : Fakultas Ekonomi Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v7i2.4259

Abstract

This study aims to determine the effect of return on assets and leverage on firm value with an independent board of commissioners as a moderating variable. This type of research is an explanatory research with a quantitative approach. The population used in this study is banking companies listed on the Indonesia Stock Exchange in 2016-2017. The sampling technique in this study was purposive sampling so that the sample was selected as many as 34 companies with a number of research 68 companies in 2 years. The analysis technique of this research is the moderated regression analysis. The results of this study indicate that the independent board commissioner variable as a moderating variable is not proven to moderate, because the variable always has an abnormal distribution and multicollinearity occurs even though it has been transformed in SPSS. In order to continue this research, the independent board commissioner variable as a moderating variable was removed. The results showed that partially or t test return on assets was not significant no effect while partially or t test leverage variable had a significant negative effect on firm value

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