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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 debt to equity ratio dan current ratio terhadap nilai perusahaan dengan return on asset sebagai variabel intervening Meliani Imanah; Alfinur; Supami Wahyu Setiyowati
Jurnal Riset Mahasiswa Akuntansi Vol. 8 No. 2 (2020): Oktober
Publisher : Fakultas Ekonomika dan Bisnis Universitas PGRI Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v8i2.5231

Abstract

This study aims to analyze the effect of debt to equity ratio and current ratio on firm value with return on assets as an intervening variable on food and beverages companies listed on the Indonesia Stock Exchange for the period of 2016-2018. The study uses secondary data from the annual report through access to www.idx.co.id. Data were analyzed using path analysis. The total sample of 13 companies and the method of taking sample members used is purposive sampling. The variables of this study consisted of debt to equity ratio and current ratio as exogenous variables, firm value as endogenous variables, and return on assets as intervening variables. The analysis shows that the debt to equity ratio, current ratio and return on assets have a positive effect on firm value. Debt to equity ratio and current ratio also have a positive effect on return on assets. Based on the results of the path analysis of the implications of this research that return on assets can not affect the relationship between debt to equity ratio and current ratio to the firm value so that it can provide input to researchers. It is better to add research periods and use a sample of several other sectors and can also use variables others that can strengthen the results of previous studies
Pengaruh ukuran perusahaan dan leverage terhadap nilai perusahaan dengan profitabilitas sebagai variabel moderasi Siwi Nur Khotimah; Rita Indah Mustikowati; Ati Retna Sari
Jurnal Riset Mahasiswa Akuntansi Vol. 8 No. 2 (2020): Oktober
Publisher : Fakultas Ekonomika dan Bisnis Universitas PGRI Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v8i2.5232

Abstract

This study aims to examine and explain the effect of company size and leverage on firm value with profitability as a moderating variable in Real Estate and Property companies listed on the Indonesia Stock Exchange in the period 2016-2018. This type of research is explanatory research, testing classical assumptions, and analyzed using a moderated regression analysis, and using the t test. The number of samples is 32 companies, and the sampling method used is purposive sampling. This research variable consists of company size and leverage as an independent variable, company value as the dependent variable, and profitability as a moderating variable. The analysis showed that partially company size and leverage had no significant effect on firm value, profitability had a negative effect on firm value and profitability weakened the effect of company size on firm value and profitability strengthened the effect of leverage on firm value. In this study, it can provide implications for a company to consider factors of company size, leverage, and profitability, and can also be used as a reference by other companies in business strategy, understand aspects of the industry they are involved in, and pay more attention to the development of the environment that can affect the company's business so that it can increase the value of the company.
Pengaruh intellectual capital terhadap profitabilitas dengan pertumbuhan perusahaan sebagai variabel moderasi Erika Angelika; Alfinur; Ati Retna Sari
Jurnal Riset Mahasiswa Akuntansi Vol. 8 No. 2 (2020): Oktober
Publisher : Fakultas Ekonomika dan Bisnis Universitas PGRI Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v8i2.5233

Abstract

This study aims to examine and explain the effect of Intellectual Capital on Profitability with Company Growth as a Moderation Variable in Food and Beverage Companies Listed on the Indonesia Stock Exchange in 2016-2018 and analyzed using moderated regression analysis, and using the t test. The number of samples is 13 companies, and the sampling method used is purposive sampling. This research variable consists of Value Added Human Capital, Structural Capital Value Added and Value Added Capital Employed as an independent variable, profitability as the dependent variable, and company growth as a moderating variable. The analysis showed that partially VAHU, STVA and sales growth had a significant effect on profitability, and VACA had no significant effect on profitability. Company growth strengthens the influence of VAHU on profitability and company growth strengthens the effect of STVA profitability, while company growth does not moderate the effect of VACA on profitability.
Pengaruh biaya produksi, biaya operasional, struktur modal, dan likuiditas terhadap profitabilitas Afika Roichatul Jannah; Sulistyo; Doni Wirshandono Yogivaria
Jurnal Riset Mahasiswa Akuntansi Vol. 8 No. 2 (2020): Oktober
Publisher : Fakultas Ekonomika dan Bisnis Universitas PGRI Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v8i2.5234

Abstract

The purpose of this study is to examine and analyze the Effect of Production Costs, Operational Costs, Capital Structure, and Liquidity on Profitability. 18 (eighteen) food and beverage sub sector manufacturing companies listed on the IDX became the population in this study, with 11 companies as samples. The sampling technique uses puposive sampling method. The data used are secondary data in the form of financial statements and annual food and beverage companies for the 2014-2017 period which can be accessed through www.idx.co.id. This study uses multiple linear regression analysis techniques, which previously tested classical assumptions and hypothesis testing using simultaneous tests (F test), partial tests (t test), and the coefficient of determination (R Square). The results of this study indicate that Production Costs, Operational Costs, Capital Structure, and Liquidity simultaneously affect Profitability. And partially only Operating Costs that affect Profitability, while Production Costs, Capital Structure, and Liquidity do not affect partially Profitability.
Pengaruh kepemilikan manajerial dan leverage terhadap nilai perusahaan dengan kinerja keuangan sebagai variabel intervening Indah Royani; Rita Indah Mustikowati; Supami Wahyu Setyowati
Jurnal Riset Mahasiswa Akuntansi Vol. 8 No. 2 (2020): Oktober
Publisher : Fakultas Ekonomika dan Bisnis Universitas PGRI Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v8i2.5235

Abstract

The purpose of this study is to find out how the influence of managerial ownership and leverage on firm value with financial performance as an intervening variable. This research is a type of quantitative research. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2017-2018 period. Samples were selected using purposive sampling. The results showed that managerial ownership had no effect on firm value. Leverage affects the value of the company. Managerial ownership does not affect financial performance. Financial performance affects the value of the company. Managerial ownership does not affect the value of the company through financial performance. And leverage has no effect on company value through financial performance.
Pengaruh struktur modal, profitabilitas, intellectual capital dan keputusan pendanaan terhadap nilai perusahaan Seltiana Srykoranti Marut; Abdul Halim; Lilik Sri Hariani
Jurnal Riset Mahasiswa Akuntansi Vol. 8 No. 2 (2020): Oktober
Publisher : Fakultas Ekonomika dan Bisnis Universitas PGRI Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v8i2.5236

Abstract

This study aims to test the influence of capital structure, profitability, intellectual capital, funding decisions on the value of companies, property and real estate sectors listed on the Indonesia Stock Exchange. The research method uses quantitative methods with multiple linear regression models. Sampling method using purposive sampling,. The variables studied are capital structure, profitability, intellectual capital, funding decisions and the value of the company. The results of this study showed that simultaneously variable capital structure, profitability, intellectual capital and funding decisions have a significant effect on the value of the company with a significant value of F-test of 0.000. While individually (Partial) variable capital structure (DER) profitability (ROA), intellectual capital (VAIC), funding decisions (DAR) have a positive effect on the value of the company (TOBINS Q). This research proves that intellectual capital has a dominant influence on the value of companies with a standardized regression coefficient value of 0.266 greater than other variables that are researched. Researchers should then use other variables that are expected to affect the value of the company such as dividend policy because the increase in dividends gives a positive signal to investors so as to increase the value of the company
Pengaruh pengawasan fungsional, pengelolaan keuangan, dan kejelasan sasaran anggaran terhadap akuntabilitas kinerja inspektorat kota malang Maria Novriana Mina; Anwar Made; Rita Indah Mustikowati
Jurnal Riset Mahasiswa Akuntansi Vol. 8 No. 2 (2020): Oktober
Publisher : Fakultas Ekonomika dan Bisnis Universitas PGRI Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v8i2.5237

Abstract

This research was conducted to examine and determine the effect of functional supervision, financial management, and clarity of budget targets on the performance accountability of the Inspectorate of Malang. This type of research is quantitative research, the source of the data used is primary data, sampling techniques using total sampling method, then analyzed with multiple linear regression models. The results showed that functional oversight, financial management and clarity of budget objectives simultaneously affect performance accountability, functional supervision partially influences performance accountability, financial management influences performance accountability and clarity of budget targets affects performance accountability
PENGARUH LABA AKUNTANSI, ARUS KAS OPERASI, RETURN ON EQUITY, DAN RETURN ON ASSET TERHADAP RETURN SAHAM Maria Verensiana Uhus; Rita Indah Mustikowati; Supami Wahyu Setiyowati
Jurnal Riset Mahasiswa Akuntansi Vol. 9 No. 1 (2021): April
Publisher : Fakultas Ekonomika dan Bisnis Universitas PGRI Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v9i1.5437

Abstract

Tujuan penelitian ini yaitu untuk menguji pengaruh LAK, AKO, ROE,dan ROA ,terhadap RS secara simultan dan secara parsial. Teknik yang digunakan peneliti dalam pengambilan sampel adalah menggunakan Purposive Sampling pada perusahaan LQ 45 yang terdaftar di Bursa Efek Indonesia (BEI) karena dalam pengambilan sampel menggunakan kriteria tertentu. Penelitian dilakukan dalam kurun waktu 2016-2018. Metode analisis menggunakan analisis regresi linear berganda yaitu program SPSS 22. Hasil penelitian menunjukan secara simultan LAK, AKO, ROE,dan ROA berpengaruh terhadap RS dan secara parsial LAK dan AKO memiliki pengaruh terhadap RS , sedangkan ROE dan ROA tidak memiliki prngaruh terhadap RS.
PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, PENERAPAN STANDAR AKUNTANSI PEMERINTAH, PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH DAN NEW PUBLIC MANAGEMENT TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH Antonia Jultri; Anwar Made; Doni Wirshandono Y.
Jurnal Riset Mahasiswa Akuntansi Vol. 9 No. 1 (2021): April
Publisher : Fakultas Ekonomika dan Bisnis Universitas PGRI Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v9i1.5449

Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh Kompetensi Sumber Daya Manusia (SDM), Penerapan Standar Akuntansi Pemerintah (SAP), Penerapan Sistem Akuntansi Keuangan Daerah(SAKD), Dan New Public Management Terhadap “Kualitas Laporan Keuangan Pemerintah”. Penelitian ini dilakukan dengan menggunakan metode kuantitatif, dengan menggunakan jenis penelitian Eksplanatori explanatory research. Adapun metode pengambilan sampel yang digunakan adalah Teknik Purposive sampling yaitu dilakukan pada 65 Pegawai Badan Keuangan dan Aset Daerah dengan Teknik pengumpulan data melalui penyebaran kuesioner atau angket. Sedangkan tehknik analisis data dalam penelitian ini menggunakan teknik uji asumsi klasik serta analisis statistic regresi linear berganda Hasil penelitian ini menunjukan bahwa secara simultan dan parsial Pengaruh Kompetensi Sumber Daya Manusia (SDM), Penerapan Standar Akuntansi Pemerintah (SAP), Penerapan Sistem Akuntansi Keuangan Daerah (SAKD), dan New Public Management berpengaruh terhadap “Kualitas Laporan Keuangan Pemerintah”. Penerapan Sistem Akuntansi Keuangan Daerah berpengaruh negatif dan signifikan terhadap Kualitas Laporan Keuangan Pemerintah. Variabel lain berpengaruh positif dan signifikan terhadap Kualitas Laporan Keuangan Pemerintah.
PENGARUH LIKUIDITAS DAN PERPUTARAN PERSEDIAAN TERHADAP RETURN ON ASSETS (ROA) DENGAN PERTUMBUHAN PENJUALAN SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN MAKANAN DAN MINUMAN PERIODE 2015-2018 Dio Irsa Asy Sams; Abdul Halim; Ati Retna Sari
Jurnal Riset Mahasiswa Akuntansi Vol. 9 No. 1 (2021): April
Publisher : Fakultas Ekonomika dan Bisnis Universitas PGRI Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v9i1.5453

Abstract

Penelitian ini bertujuan untuk menguji dan menjelaskan pengaruh likuiditas dan perputaran persediaan terhadap nilai perusahaan dengan pertumbuhan penjualan sebagai variabel moderasi pada perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode tahun 2015-2018. Jenis penelitian yang digunakan adalah explanatory research, dengan pengujian asumsi klasik, dan dianalisis menggunakan analisis regresi moderasian, serta menggunakan uji t. Jumlah sampel sebesar 11 perusahaan, dan metode pengambilan anggota sampel yang digunakan yaitu purposive judgment sampling. Variabel penelitian ini terdiri dari likuiditas dan perputaran persediaan sebagai variabel independen, return on assets (ROA) sebagai variabel dependen, dan pertumbuhan penjualan sebagai variabel moderasi. Hasil analisis menunjukkan bahwa secara parsial likuiditas dan perputaran persediaan berpengaruh terhadap return on assets (ROA), dan pertumbuhan penjualan memperkuat pengaruh likuiditas dan perputaran persediaan terhadap return on assets (ROA).

Page 33 of 44 | Total Record : 432

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