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Ahmad Murtaqi
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e_Jurnal Ilmiah Riset Akuntansi
Published by Universitas Islam Malang
ISSN : 23026200     EISSN : -     DOI : https://doi.org/10.33474/jra
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ilmiah Riset Akuntansi diterbitkan oleh Program Studi Akuntansi Fakultas Ekonomi Universitas Islam Malang setiap Februari dan Agustus dengan tujuan sebagai media pertukaran informasi dan karya ilmiah mahasiswa, staf pengajar, alumni, dan masyarakat akademik yang tertarik pada penelitian bidang akuntansi. Jurnal Ilmiah Riset Akuntansi menerima manuskrip atau naskah artikel dalam bidang kajian Akuntansi dari berbagai kalangan akademisi dan peneliti baik nasional maupun internasional. Cakupan bidang kajian di bidang Akuntansi, Sub bidang: Akuntansi Keuangan, Auditing, Akuntansi Manajemen, Akuntansi Syariah, Akuntansi Sektor Publik, Sistem Informasi Akuntansi, Akuntansi Internasional, Akuntansi Perpajakan, Akuntansi Perbankan
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 8 Documents
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Search results for , issue "Vol 11, No 02 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022" : 8 Documents clear
PENGARUH PROFITABILITAS, REPUTASI KANTOR AKUNTAN PUBLIK, FINANCIAL DISTRESS TERHADAP AUDIT DELAY (Studi Pada Perusahaan Sub Sektor Property dan Real Estate di Bursa Efek Indonesia) Mileinia Sukoco Putri; Moh. Amin; Arista Fauzi Kartika Sari
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 02 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
Publisher : Universitas Islam Malang

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Abstract

The purpose of this study was to determine the effect of Profitability, Reputation of Public Accounting Firms, Financial Distress on Audit Delay in Property and Real Estate sub-sector companies. The population in this study is the Property and Real Estate sub-sector companies listed on the Indonesia Stock Exchange for the period 2018-2021 using the purposive sampling method. The test result in this study indicate that profitability, Reputation of Public Accounting Firms, Financial Distress simultaneously affect the Audit Delay. Partial testing of the Profitability variable has a negative effect on Audit Delay. Partial testing of the Public Accounting Firm Reputation variable has no effect on Audit Delay. Partial testing of the Financial Distress variable has no effect on Audit Delay.Keywords: Profitability, Reputation of Public Accounting Firms, Financial Distress, Audit Delay
PENGARUH PERANG DAGANG AMERIKA SERIKAT DAN TIONGKOK TERHADAP INDEKS HARGA SAHAM GABUNGAN INDONESIA DI BURSA EFEK INDONESIA Silfia Lintang Laily; Noor Shodiq Askandar; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 02 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
Publisher : Universitas Islam Malang

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Abstract

This study aims to determine the effect of the trade war between the United States and China on the Indonesian Composite Stock Price Index. This type of research is quantitative. This research is an event study with purposive sampling method. The data used in this study is secondary data taken from www.idx.com and www.yahoofinance.com. The data was processed using the Kolmogorov-Smirnov test and paired sample t-test using SPSS version 16. The results showed that there were significant differences in the Composite Stock Price Index or IHSG during and after the trade war between the United States and China. This is indicated by the Asymp value. Sig (2-tailed) of 0.000 > α0.05.Keywords: Trade war, composite stock price index.
PENGARUH KINERJA LINGKUNGAN, BIAYA LINGKUNGAN, DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA. (Studi Kasus Pada Perusahaan Food and Beverage Tahun 2019-2020) Firman Rizki Subakhtiar; Dwiyani Sudaryanti; Siti Aminah Anwar
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 02 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
Publisher : Universitas Islam Malang

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Abstract

The purposes of this research are to find out 1) The influence of environmental performance on financial performance, 2) The effect of environmental costs on financial performance, and 3) Company size on financial performance. This research uses purposive sampling method. The sample in this study were 29 food and beverage companies listed on the IDX in 2019-2020. The data analysis techniques used are multiple linear regression with descriptive analysis test, normality test, classical assumption test, coefficient of determination test, partial test and simultaneous test to determine the relationship between variables. By using the SPSS statistical tool, the results of this study indicate that 1) Environmental performance has an effect on financial performance, 2) Environmental costs have a negative and significant effect on financial performance, 3) Company size has an effect on financial performance. This research can contribute to legitimacy theory and stakeholder theory.  Keywords: Environmental Performance, Environmental Costs, Company Size, Financial Performance
THE EFFECT OF FINANCIAL BEHAVIOR, FINANCIAL LITERACY AND DEMOGRAPHIC FACTOR ON STUDENTS' INVESTMENT DECISION MAKING Normalasari Normalasari; Maslichah Maslichah; Dwiyani Sudaryanti
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 02 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
Publisher : Universitas Islam Malang

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Abstract

Background. Financial behavior, financial literacy, and demographic factors affect investors' investment decision-making. Investment activities need a plan to make investors more confident in making investment decisions.Purpose. This kind of study is a correlational study that aims to determine the effect of Financial Behavior, Financial Literacy, and Ethnic and to know the extent of the impact of dependent variables on students' investment decision making.Method. In this study, the sample was determined by purposive sampling with certain criteria, namely active students of the Faculty of Economics and Business, University of Islam Malang, Brawijaya University, and Malang State University, had taken Financial Market and Capital Market courses or similar courses and had invested when they were a student. The number of samples was 96, which were analyzed by SPSS.Results. This study shows that Financial Behavior and Financial Literacy have a significant positive effect on students' investment decision-making while Ethnic as Demographic Factor has no significant effect on students' investment decision-making.Keywords: Financial Behavior, Financial Literacy, Demographic Factor, Students' Investment Decision Making
ANALISIS PENGARUH KINERJA DENGAN KONSEP KONVENSIONAL DAN KONSEP VALUE BASED TERHADAP RETURN SAHAM (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BEI PERIODE 2017-2020) Lutvi Ahmad Ardiansah; Abdul Wahid Mahsuni; Hariri Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 02 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
Publisher : Universitas Islam Malang

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Abstract

This study aims to determine performance analysis with conventional concepts and value-based concepts in stock returns. The population in this study are manufacturing companies in the basic and chemical industry sectors listed on the Indonesian stock exchange for the period 2017-2020. The sampling technique is purposive sampling technique, the selected sample is 22 companies. The data was taken using the documentation method. The data analysis method used is multiple regression analysis with SPSS software version 14 (Product Statistics and Solution services version 14). The test data used are the simultaneous hypothesis test (f), the coefficient of determination (R2), and the partial hypothesis test (t). The results showed that simultaneously the independent variables did not have a positive effect on the dependent variable. Based on the results of the coefficient of determination, the Adjusted R value was 9.3% while the remaining 90.7% was influenced by other variables not included in this study. Based on the partial test results that return on investment, return on equity, operating cash flow and economic value added do not have a positive effect on stock returns.Keywords : Return On Investment, Return on Equity, Operating Cash Flow, Economic Value Added and Stock Return.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MANAJEMEN LABA PADA PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI PERIODE 2016-2020 Muhamad Alam Subayin; Noor Shodiq Askandar; Dwiyani Sudaryanti
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 02 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
Publisher : Universitas Islam Malang

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Abstract

This study aims to analyze the factors that affect earnings management in food and beverage sub-sector companies listed on the IDX 2016-2020. The variables used are earnings management as the dependent variable. And five of other variables such as leverage, company size, KAP size, institutional ownership and managerial ownership as independent variables. The population used in this study were 30 food and beverage sub-sector companies listed on the IDX 2016-2020. While the sample used is 14 companies that have been selected using a purposive sampling method with certain criteria. This study uses multiple linear regression analysis with the SPSS software. The results obtained from hypothesis testing are leverage, company size, KAP size, institutional ownership and managerial ownership simultaneously have a effect on earnings management. While partially, leverage and firm size have a significant negative effect on earning management, managerial ownership has a positive effect on earnings management. KAP size and institutional ownership have no effect on earnings management in food and beverage sub-sector companies listed on the IDX 2016-2020.Keywords: Earnings management, leverage, company size, KAP size, institutional ownership and managerial ownership.
EFEKTIFITAS PELAKSANAAN BUSINESS DEVELOPMENT SERVICES (BDS) TERHADAP KEPATUHAN WAJIB PAJAK UMKM (Studi kasus pada UMKM yang terdaftar di KPP Pratama Batu) Safira Koesherawati; Afifudin Afifudin; Hariri Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 02 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
Publisher : Universitas Islam Malang

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Abstract

This study aims to determine the effectiveness of the implementation of Business Development Services (BDS) on taxpayer compliance. This research is a quantitative research using two types of data, namely primary data and secondary data. Primary data obtained from questionnaires and measured using a Likert scale and secondary data obtained from taxpayer data in the working area of KPP Pratama Batu. The population in this study are individual UMKM taxpayers who have run the Business Development Services (BDS) program in the work area of KPP Pratama Batu. The method of determining the sample using purposive sampling method. The data analysis technique used SPSS 16.0.The results of this study indicate: 1) The variable knowledge of taxation, knowledge of bookkeeping and tax calculations have a simultaneous effect on UMKM taxpayer compliance, 2) Hypothesis test results indicate that tax knowledge affects UMKM taxpayer compliance, 3) Hypothesis test results indicate that knowledge bookkeeping and tax calculations have no effect on UMKM taxpayer compliance.Keywords: Effectiveness, Business Development Services, Tax Knowledge, Tax Bookkeeping, Tax Calculation, Compliance.
PENGARUH OPINI AUDIT BPK, PENDAPATAN ASLI DAERAH (PAD) DAN INTERGOVERNMENTAL REVENUE TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH KABUPATEN DI JAWA TIMUR TAHUN 2017-2019 Andre Bayu Pratama; Maslichah Maslichah; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 02 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
Publisher : Universitas Islam Malang

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Abstract

The financial performance of local governments is a measure of the success of local governments in managing resources originating from their regions or the central government. Management independently and jointly provide excellent service to society. The purpose of this study is to find out the effect of the Audit Opinion of BPK, Local Revenue (PAD) and Intergovernmental Revenue on the Financial Performance of Local Governments in East Java in 2017-2019, either simultaneously or partially. The research used the associative method with a quantitative approach. The data used secondary data with a time series of three years. The population used the Audit Result Report (LHP) obtained from the Audit Board of Indonesia. The sampling technique used purposive sampling and obtained 29 districts in East Java and 87 LHP for three years. Data analysis used multiple linear regression analysis. Meanwhile, the data processing used IBM Statistical Package for the Social Sciences type 22. The results of this study explain that the Audit Opinion of BPK has no effect on the Financial Performance of Local Governments. The PAD variable has a significant negative effect on the Financial Performance of Local Governments and the Intergovernmental Income variable has a significant negative effect on the Financial Performance of Local Governments.  Keyword: Audit Opinion BPK, Local Revenue, Intergovernmental Revenue, Financial Performance of Local Government

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