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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 432 Documents
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HUBUNGAN ANTARA AKUNTANSI PERTANGGUNGJAWABAN DENGAN EFEKTIVITAS PENGENDALIAN BIAYA PADA PERHOTELAN DI KOTA MALANG Dwilah, Rina Wahyu
Jurnal Riset Mahasiswa Akuntansi Vol. 2 No. 2 (2014): Oktober
Publisher : Fakultas Ekonomi Universitas Kanjuruhan Malang

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Abstract

Tujuan penelitian ini adalah untuk menganalisa ada tidaknya hubungan antara akuntansi pertanggungjawaban dengan efektivitas pengendalian biaya. Metode penelitian yang digunakan adalah kuantitatif dengan pendekatan deskriptif. Teknik survei yang digunakan dalam penelitian ini untuk mengambil dua sampel dari satu populasi, Kuesioner dan wawancara digunakan untuk menganalisis data dengan menggunakan metode Korelasi pearson product moment untuk mengevaluasi hipotesis dengan bantuan SPSS 16.0. Hasil penelitian pada dua hotel di kota Malang telah menerapkan akuntansi pertanggungjawaban dengan baik dan dengan hasil pengujian korelasi menunjukkan terhadap hubungan yang positif atau signifikan antara akuntansi pertanggungjawaban dengan efektivitas pengendalian biaya. untuk penelitian yang selanjutnya, peneliti lebih memperluas lagi dalam pengambilan sampel terhadap obyek diberbagai kota.  
PENGARUH ASPEK KEUANGAN PERUSAHAAN TERHADAP OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Permata Sari, Risky Indah
Jurnal Riset Mahasiswa Akuntansi Vol. 2 No. 2 (2014): Oktober
Publisher : Fakultas Ekonomi Universitas Kanjuruhan Malang

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Abstract

Financial aspects of the company is a reflection of a company's value, which if both the financial aspects of the company also tend to have better survival. Going concern opinion is that given the auditor's opinion on the company so the company nor the investors can see how the company's survival in the future. Going concern opinion beneficial to many parties, for the company's internal and external. The high rank of financial ratios such as return on assets (ROA), Debt to Asset Ratio (DAR), Liquidity, size of company that can be seen from the sales companies each year are some of the factors that can influence financial aspects going concern audit opinion. Samples were company listed on the Indonesia Stock Exchange in 2010-2013, amounting to 13 companies per year by using purposive sampling technique. The technique of collecting data is documentation. This type of research uses quantitative data annual reports companies listed in Indonesia Stock Exchange. Analysis using logistic regression analysis. The results showed that the ROA and Sales significant effect on the going concern audit opinion while the value of DAR and Liquidity does not affect the going concern audit opinion. Desirable for future research to extend the study to increase the sample of all companies listed on the Indonesia Stock Exchange, adding a longer period of study and add to other factors that might impact on going-concern audit opinion.
PENGARUH PROFITABILITAS, SOLVABILITAS, DAN LIKUIDITAS TERHADAP KEBIJAKAN DIVIDEN DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL INTERVENING Sauvika, Vara
Jurnal Riset Mahasiswa Akuntansi Vol. 2 No. 2 (2014): Oktober
Publisher : Fakultas Ekonomi Universitas Kanjuruhan Malang

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Abstract

This research is aimed to analyze the influence of profitability, solvability and liquidity for dividend policy using Good Corporate Governance (GCG) as the intervening variable in manufacturing companies listed on the Indonesia Stock Exchange (BEI). In this research, the kind of data used is quantitative and the data source is secondary data in the form of annual report of manufacturing companies at 2008-2012. The sampling method is based on the method of purposive sampling. The samples used are 9 of 148 companies registered on Indonesia Stock Exchange (BEI). The variable used is independent variables, they are ratio profitability by using return on equity (ROE), solvability by using debt to equity ratio (DER), and liquidity by using current ratio (CR) with the dependent variables are dividend policy by using dividend payout ratio (DPR) and intervening variable (composition of board of commissioners and board of directors). Data analysis method used is multiple linear regression and path analysis. The result showed ratio profitability by using return on equity (ROE), solvability by using debt to equity ratio (DER), composition of board of commissioners and board of directors influenced the dividend policy significantly meanwhile the liquidity of ratio (CR) did not influence the dividend policy. By using path analysis, the research finding showed Good Corporate Governance (GCG) was the intervening variable. Further researchers are expected to give additional independent variable such as cash flow variable and control variable such as the standard of company to improve the correlation between dividend policy and Good Corporate Governance (GCG).
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

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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

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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

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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

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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

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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

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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 ETIKA PROFESI, PROFESIONALISME, KOMPETENSI DAN PELATIHAN AUDITOR TERHADAP KINERJA AUDITOR PADA KANTOR AKUNTAN PUBLIK Tercin, Kristiana; Sulistyo, Sulistyo; Sari, Ati Retna
Jurnal Riset Mahasiswa Akuntansi Vol 5 No 1 (2017): April
Publisher : Fakultas Ekonomi Universitas Kanjuruhan Malang

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Abstract

Auditor performance is the result of work that has been achieved by a public accountant on checking theclient's financial statements, to determine whether the financial statements are presented fairly or not.Professional ethics, professionalism, competence, and auditor training are very supportive in improvingauditor performance.The purpose of this study is to examine and explain: the influence of professional ethicson auditor performance, the effect of professionalism on auditor performance, the effect of competence onauditor performance, the effect of auditor training on auditor performance, influence, professionalism,competence, and auditor training simultaneously on auditor performance.This type of research used in thisresearch is explanatory research. The respondent in this study is an auditor who works at Malang PublicAccounting Firm. Purposive sampling technique with a total sample of 67 respondents

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