cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
jrma@unikama.ac.id
Editorial Address
http://ejournal.unikama.ac.id/index.php/jrma
Location
Kota malang,
Jawa timur
INDONESIA
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
 28   29   30   31   32 
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.
PENGARUH EARNING PER SHARE, DEBT TO EQUITY RATIO, RETURN ON ASSET, PRICE TO BOOK VALUE, DAN PRICE EARNING RATIO TERHADAP RETURN SAHAM PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE TAHUN 2014-2015 Saraswati, Adestia; Halim, Abdul; Sari, Ati Retna
Jurnal Riset Mahasiswa Akuntansi Vol. 7 No. 1 (2019): April
Publisher : Fakultas Ekonomi Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v7i1.4234

Abstract

This study aims to examine and explain the effect of partial and dominant Earning Per Share (EPS), Debt to Equity Ratio (DER), Return On Assets (ROA), Price to Book Value (PBV) and Price Earning Ratio (PER) on return shares of manufacturing companies listed on the Indonesia Stock Exchange (IDX). The analytical method used in this study is a quantitative method by testing classical assumptions and statistical analysis, namely multiple linear regression analysis. The sampling method used was purposive sampling. The variables of this study consisted of EPS, DER, ROA, PBV and PER as independent variables, and stock returns as the dependent variable with a total sample of 36 manufacturing companies. The analysis shows that EPS, DER, PBV and PER affect stock returns while ROA does not affect stock returns. For further research, it is expected to be able to add other research variables such as Net Profit Margin and Current Ratio.
PENGARUH ELEMEN-ELEMEN CORPORATE GOVERNANCE DAN KUALITAS AUDIT TERHADAP LUAS PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY Febriana, Ester Ayu; Halim, Abdul; Sari, Ati Retna
Jurnal Riset Mahasiswa Akuntansi Vol. 7 No. 1 (2019): April
Publisher : Fakultas Ekonomi Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v7i1.4235

Abstract

The purpose of this study is to analyze the influence of elements of Corporate Governance (CG) on the extent of Corporate Social Responsibility (CSR) disclosure in banking companies listed on the IDX and identify the factors that influence companies to conduct disclosure of Corporate Social Responsibility (CSR). The elements of Corporate Governance in this study consist of managerial ownership, institutional ownership, audit committee, board of commissioners size, independent board of commissioners and audit quality. The results of the hypothesis test indicate that the Corporate Governance (GCG) variable significantly influences the disclosure of Corporate Social Responsibility (CSR) on banking companies listed on the IDX. These results can be proven by the results of hypothesis testing which results in Corporate Governance criteria consisting of managerial ownership, institutional ownership, audit committee, board of commissioners, independent board of commissioners and audit quality simultaneously having a significant effect on the disclosure of Corporate Social Responsibility (CSR) in the company banking registered on the IDX. While partially only institutional ownership and audit quality do not significantly influence the disclosure of Corporate Social Responsibility (CSR) in pharmaceutical sub-sector companies listed on the IDX.
NILAI TUKAR RUPIAH, INFLASI, SUKU BUNGA DAN CURRENT RATIO (CR) TERHADAP RETURN SAHAM Rukmana, Dewi Siti; Alfinur, Alfinur; Setiyowati, Supami Wahyu
Jurnal Riset Mahasiswa Akuntansi Vol. 7 No. 1 (2019): April
Publisher : Fakultas Ekonomi Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v7i1.4236

Abstract

This study aims to determine empirically the influence of the exchange rate of the rupiah, inflation, interest rates, and Current Ratio (CR) of real estate and property companies to the stock returns of real estate and property companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017 This study uses the independent variable Rupiah exchange rate, inflation, interest rates, and current ratio, while the dependent variable is Stock Return. The population of 44 Real Estate and Property companies that went public and the sample used were 33 companies using explanatory research methods research. The results of this study indicate that the rupiah exchange rate, inflation, interest rates, current ratio (CR) simultaneously affect stock returns, partially the rupiah exchange rate and inflation negatively affect stock returns, while interest rates and current ratios (CR) have a positive effect on stock returns. The company management should improve financial performance, especially on business operational efficiency and profitability, so that investors can trust the company's financial performance.
PENGARUH TRANSPARANSI, AKUNTABILITAS, DAN PARTISIPASI MASYARAKAT PADA PENGELOLAAN ALOKASI DANA DESA (ADD) TERHADAP PEMBANGUNAN DESA Jaa, Emilianus; Sulistyo, Sulistyo; Setiyowati, Supami Wahyu
Jurnal Riset Mahasiswa Akuntansi Vol. 7 No. 1 (2019): April
Publisher : Fakultas Ekonomi Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v7i1.4237

Abstract

The purpose of this study is to find out and analyze (1) the simultaneous significant influence of transparency, accountability and community participation in managing village fund allocation to village development. (2) partially significant influence of transparency in the management of village fund allocation on village development. (3) partially significant influence of accountability in the management of village fund allocations on village development, (4) partially significant influence of community participation in managing village fund allocations on village development. This study uses a quantitative approach. This research was conducted in the village of Gurung Turi, East Manggarai Regency. Data collection techniques in this study used a questionnaire with sampling techniques using simple random sampling. The data analysis technique used is multiple linear regression analysis techniques. The results showed that overall the variables of transparency, accountability and community participation in the Village Fund Allocation Management had an influence on Village Development. The principles of transparency, accountability and community participation have been implemented. With the implementation of the three principles of transparency, accountability, and community participation it has an influence on village development by showing the level of development of the desert village that has begun to increase.
PENGARUH PROFITABILTAS, LIKUIDITAS DAN GOOD CORPORATE GOVERNANCE TERHADAP STRUKTUR MODAL Wati, Linda; Hariani, Lilik Sri; Yogivaria, Doni Wirshandono
Jurnal Riset Mahasiswa Akuntansi Vol. 7 No. 1 (2019): April
Publisher : Fakultas Ekonomi Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v7i1.4238

Abstract

This study aims to examine and determine the effect both simultaneously and partially between return on assets, return on equity, current ratio, quick ratio, board of directors, independent commissioners on the capital structure of automotive companies listed on the Indonesia Stock Exchange in the period 2013-2017. The data of this study were obtained from the Investment Gallery of Kanjuruhan University Malang and the Indonesia Stock Exchange Site, www.idx.co.id. The sampling technique uses purposive sampling which is based on certain criteria in order to obtain 6 companies that are used as research samples. The analysis technique used is multiple regression analysis. The results showed that simultaneous return on assets, return on equity, current ratio, quick ratio, board of directors, independent commissioners influence the company's capital structure. Partially return on assets, return on equity, current ratio, quick ratio, board of directors, independent commissioners negatively affect the company's capital structure

Page 30 of 44 | Total Record : 432

 28   29   30   31   32 

Filter by Year

2013 2025


Reset
Filter By Issues
All Issue Vol. 13 No. 2 (2025): JURNAL RISET MAHASISWA AKUNTANSI VOLUME 13 NOMOR 2 TAHUN 2025 Vol. 13 No. 1 (2025): JURNAL RISET MAHASISWA AKUNTANSI VOLUME 13 NOMOR 1 TAHUN 2025 Vol. 12 No. 2 (2024): JURNAL RISET MAHASISWA AKUNTANSI VOLUME 12 NOMOR 2 TAHUN 2024 Vol. 12 No. 1 (2024): JURNAL RISET MAHASISWA AKUNTANSI VOLUME 12 NOMOR 1 TAHUN 2024 Vol. 11 No. 2 (2023): JURNAL RISET MAHASISWA AKUNTANSI VOLUME 11 NOMOR 2 TAHUN 2023 Vol. 11 No. 1 (2023): JURNAL RISET MAHASISWA AKUNTANSI VOLUME 11 NOMOR 1 TAHUN 2023 Vol. 10 No. 2 (2022): JURNAL RISET MAHASISWA AKUNTANSI VOLUME 10 NOMOR 2 TAHUN 2022 Vol. 10 No. 1 (2022): JURNAL RISET MAHASISWA AKUNTANSI VOLUME 10 NOMOR 1 TAHUN 2022 Vol. 9 No. 2 (2021): Oktober Vol. 9 No. 1 (2021): April Vol. 8 No. 2 (2020): Oktober Vol. 8 No. 1 (2020): April Vol. 7 No. 2 (2019): Oktober Vol. 7 No. 1 (2019): April Vol. 6 No. 2 (2018): Oktober Vol. 6 No. 1 (2018): April Vol. 5 No. 2 (2017): Oktober Vol 5 No 1 (2017): April Vol. 5 No. 1 (2017): April Vol. 4 No. 2 (2016): Oktober Vol. 4 No. 1 (2016): April Vol. 3 No. 2 (2015): Oktober Vol. 3 No. 1 (2015): April Vol 2, No 2 (2014): Oktober Vol. 2 No. 2 (2014): Oktober Vol 2, No 1 (2014): April Vol. 2 No. 1 (2014): April Vol. 1 No. 2 (2013): Oktober Vol 1, No 2 (2013): Oktober Vol 1, No 1 (2013): April Vol. 1 No. 1 (2013): April More Issue