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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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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

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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)
PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR) DAN UKURAN PERUSAHAAN TERHADAP PROFITABILITAS PERUSAHAAN : STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR INDUSTRI FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014 - 2016 Wuwur, Anastasia Bribin; Frisdiantara, Christea; Sari, Ati Retna
Jurnal Riset Mahasiswa Akuntansi Vol. 5 No. 2 (2017): Oktober
Publisher : Fakultas Ekonomi Universitas Kanjuruhan Malang

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Abstract

This study aims to examine and explain the effect of partially and the simultaneous influence of Corporate Social Responsibility (CSR) and Company Size on profitability in the Food and Beverage industry manufacturing companies listed on the Stock Exchange in the 2014-2016 period. This research uses quantitative methods, by testing classic assumptions, statistical analysis tools use multiple linear regression analysis. The sampling method of this research is purposive judgment sampling. The variables of this study consisted of Corporate Social Responsibility (CSR) as an independent variable and profitability as the dependent variable. The samples used were 12 companies. The analysis shows that partially and simultaneously CSR and company size affect profitability.
PENGARUH PENDAPATAN ASLI DESA (PADESA), DANA DESA (DD), BAGI HASIL PAJAK dan RETRIBUSI (BHPR) TERHADAP BELANJA DESA (STUDI KASUS KECAMATAN ADONARA BARAT KABUPATEN FLORES TIMUR TAHUN ANGGARAN 2015-2016) Sumiati, Waloo; Made, Anwar; Mustikowati, Rita Indah
Jurnal Riset Mahasiswa Akuntansi Vol. 5 No. 2 (2017): Oktober
Publisher : Fakultas Ekonomi Universitas Kanjuruhan Malang

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Abstract

The Village Budget (APBDesa) provided by the central government as financing village activities to increase the level of public welfare. The Village Budget (APBDesa) consists of Village income, village expenditure, financing. Village income sources are village income, transfer funds grants and third party donations that are not binding, other original village income. The purpose is to examine the effect of original village income, village funds, tax sharing and user fees on village spending. The population is Adonara Barat District, East Flores Regency, Fiscal Year 2015-2016. The sample of all villages in Adonara Barat Subdistrict, East Flores Regency is 18 villages. The analytical tool is multiple linear regression analysis. The results are; (1) village original income, village funds, tax revenue sharing and levies on village expenditure simultaneously have a significant effect on village spending. (2) village original income significantly influences village expenditure. (3) village funds have a significant effect on village spending. (4) tax and retribution sharing has a significant effect on village expenditure.
PENGARUH PENDAPATAN ASLI DAERAH (PAD), DANA ALOKASI UMUM (DAU), DAN DANA ALOKASI KHUSUS (DAK) TERHADAP ALOKASI BELANJA MODAL (STUDI EMPIRIS PADA KABUPATEN DAN KOTA DI PROVINSI JAWA TIMUR) Paso, Maria Aurelia Voni; Hariani, Lilik Sri; Mustikawati, Rita Indah
Jurnal Riset Mahasiswa Akuntansi Vol. 5 No. 2 (2017): Oktober
Publisher : Fakultas Ekonomi Universitas Kanjuruhan Malang

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Abstract

This study aims to determine the effect of Local Revenue (PAD), the General Allocation Fund (DAU), and the Special Allocation Fund (DAK) on Capital Expenditure Allocation. Capital expenditure has an important role because it can add fixed assets and provide services to the public. The samples are 29 Regencies and 9 Cities in East Java Province who reported the 2015 Regional Government Budget (APBD) to the Director General of Fiscal Balance and Finance. The analytical tool used is multiple linear regression analysis. The study finds that simultaneous Local Revenue (PAD), the General Allocation Fund (DAU), and Special Allocation Fund (DAK) influence to Capital Expenditures. Partially, Local Revenue (PAD) and the General Allocation Fund (DAU) affect capital expenditure, while Special Allocation Fund (DAK) does not affect to The Capital Expenditure.
PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE (GCG) DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN STUDI EMPIRIS PADA PERBANKAN DI BURSA EFEK INDONESIA PERIODE 2014-2016 Ranu, Fristianty Sumarliana; Frisdiantara, Christea; Mustikowati, Rita Indah
Jurnal Riset Mahasiswa Akuntansi Vol. 5 No. 2 (2017): Oktober
Publisher : Fakultas Ekonomi Universitas Kanjuruhan Malang

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Abstract

This study aims to determine (1) Influence of the Independent Board of Commissioners on the Financial Performance of Banks registered on the Indonesia Stock Exchange in the 2014-2016 period, (2) Influence of the Board of Directors on the Financial Performance of Banks listed on the Indonesia Stock Exchange in the 2014-2016 period, (3) Influence of the Audit Committee on the Financial Performance of Banks registered on the IDX for the 2014-2016 period, (4) Effect of Company Size on the Financial Performance of the banks registered on the IDX for the 2014-2016 period and (5) Influence of the Independent Board of Commissioners, the Board of Directors, the Audit Committee, and the Size of the Company Banking Financial Performance registered on the Indonesia Stock Exchange for the 2014-2016 period. The population is all banks listed on the Indonesia Stock Exchange in the 2014-2016 period, amounting to 43 banks. Sample selection through purposive sampling method. Data analysis techniques used are descriptive statistics, multiple linear regression test, classic assumption test, hypothesis test and coefficient of determination (r2)
PENGARUH PENERIMAAN PAJAK DAERAH, RETRIBUSI DAERAH DAN SISA LEBIH PEMBIAYAAN ANGGARAN TERHADAP ALOKASI BELANJA MODAL PADA KABUPATEN DAN KOTA DI PROVINSI JAWA TIMUR Penaten, Karolina Ina; Hariani, Lilik Sri; Wirshandono, Doni
Jurnal Riset Mahasiswa Akuntansi Vol. 5 No. 2 (2017): Oktober
Publisher : Fakultas Ekonomi Universitas Kanjuruhan Malang

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Abstract

This study aims to determine the effect of local tax revenue, regional retribution and excess budget financing on the allocation of capital expenditure in districts and cities in the East Java province. The variables in this study are regional taxes, regional levies and excess budget financing as an independent variable and capital expenditure as the dependent variable. Analysis of the data in this study uses multiple regression statistical methods. Hypothesis test results show that local tax revenues and regional reductions do not have a significant effect on capital expenditure allocations while the remaining budget financing has a significant effect on capital expenditure allocations in the East Java province.
PENGARUH PENERAPAN SISTEM PENGENDALIAN INTERN PEMERINTAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN NAGEKEO Sada, Rikhardus Kodhi; Made, Anwar; Dianawati, Eris
Jurnal Riset Mahasiswa Akuntansi Vol. 5 No. 2 (2017): Oktober
Publisher : Fakultas Ekonomi Universitas Kanjuruhan Malang

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Abstract

This study aims to determine the effect of the Implementation of the Government Internal Control System on the Quality of the Financial Statements of the Regional Government of The Nagekeo Regency. This research uses a quantitative approach, using primary data through questionnaires. Respondents in this study are part of the financial management of 35 SKPD Nagekeo Regency. The variables are the Government Internal Control System as an independent variable and the Quality of Government Financial Statements as the dependent variable. Data analysis uses multiple regression statistical methods. Hypothesis test results indicate that the application of the government's internal control system has a positive and significant effect on the quality of the financial statements of the Nagekeo Regency government.
PENGARUH LEVERAGE, LIKUIDITAS, DAN PROFITABILITAS TERHADAP PENGUNGKAPAN LAPORAN KEUANGAN TAHUNAN PADA PERUSAHAAN PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BEI PERIODE 2013-2016 Wulandari, Tiara; Purwanto, Nanang; Setiyowati, Supami Wahyu
Jurnal Riset Mahasiswa Akuntansi Vol. 5 No. 2 (2017): Oktober
Publisher : Fakultas Ekonomi Universitas Kanjuruhan Malang

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Abstract

This study aims to determine, test, and explain the effect of Leverage, Liquidity, and Profitability on Disclosure of Annual Financial Statements in Property Companies and Real Estate in Periods 2013-2016. This Study used quantitative approach, by testing classic assumptions, statistical analysis tools use multiple linear regression analysis. This study used secondary data types obtained through documentation techniques. Regression analysis used is multiple regression analysis and sampling techniques using a purposive sampling method, so 31 data samples from 49 Property and Real Estate Companies listed on the Indonesia Stock Exchange Period 2013-2016 were obtained. The results are conclude that partially and simultaneously or together leverage, liquidity, and profitability affect the disclosure of annual financial statements on the Property and Real Estate Companies listed on the Indonesia Stock Exchange Period 2013-2016.
Pengaruh Dewan Komisaris Independen, Kepemilikan Manajerial, Kepemilikan Institusional, dan Kualitas Audit Terhadap Manajemen Pajak (Studi Kasus Pada Perusahaan Perbankan Yang Listing Di BEI Periode 2012-2015) Wahyuni, Eka; Sulistyo, Sulistyo; Dianawati, Eris
Jurnal Riset Mahasiswa Akuntansi Vol. 5 No. 2 (2017): Oktober
Publisher : Fakultas Ekonomi Universitas Kanjuruhan Malang

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Abstract

This study aims to determine the effect of the independent board of commissioners, managerial ownership, institutional ownership, and audit quality on tax management. The independent variables in this study are the board of independent commissioners, managerial ownership, institutional ownership, and audit quality while the dependent variable in this study is tax management measured by CETR (Cash Effective Tax Rate). This study uses a sample of 13 banking companies listed on the Indonesia Stock Exchange in the period 2012-2015 using purposive sampling. The data analysis method is multiple regression analysis. The results show that a simultaneous independent board of commissioners, managerial ownership, institutional ownership, and audit quality affect tax management. While partially the independent board of commissioners affects tax management, managerial ownership has an effect on tax management, institutional ownership has an effect on tax management, and audit quality has no effect on tax management
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

Page 28 of 44 | Total Record : 432

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