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Ahmad Murtaqi
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INDONESIA
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 9 Documents
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Search results for , issue "Vol 7, No 06 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018" : 9 Documents clear
PENGARUH DEWAN KOMISARIS TERHADAP ENVIRONMENTAL DISCLOSURE PADA PERUSAHAAN MANUFAKTUR YANG LISTING DI BEI TAHUN 2015-2017 Juhairiyah Juhairiyah; Afifudin Afifudin; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 06 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

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Abstract

BSTRACTThis study aims to determine the influence of the Board of Commissionerson the Environmental Disclosure of Manufacturing Companies Listing on theStock Exchange in 2015-2017. The data used in this study is secondary data, thepopulation of this study were 150 manufacturing companies listing on the StockExchange in 2015-2017 and the total sample of 39 companies through purposivesampling method. The results of this study indicate that partially the size of theboard of commissioners, the proportion of independent board of commissionersand the number of board of commissioners meetings have no effect onenvironmental disclosure, while the educational background of the board ofdirectors affects environmental disclosure.Keywords: Board of Commissioners Size, Proportion of Independent Board ofCommissioners, Board of Commissioners' Educational Background,Number of Board of Commissioners Meetings and EnvironmentalDisclosure
ANALISIS VARIABEL KUALITAS PELAYANAN, PROMOSI DAN PRODUK YANG MEMPENGARUHI KEPUTUSAN NASABAH DALAM MENABUNG DI PT BPR ARTHA KANJURUHAN Intan Dewi Sa’adah; Nur Hidayati; Muhammad Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 06 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThis research is conducted by the aim: to know the service quality,promotion, and product variables which influence customers’ decision indepositing at PT BPR ARTHA KANJURUHAN. From the observation, populationused in this research was the customers of PT BPR ARTHA KANJURUHAN whohave been served/ have did transaction on their own account at least in 1 to 5years. Sampling technique of this research was purposive sampling. Based oncriteria, there were 71 respondents as the samples. The research method used wasmultiple linear regressions. Based on research result it can be concluded, that: 1)T result shows that service quality variable gives significant influence on thedecision of depositing. 2) Promotion variable gives significant influence on thedecision of depositing. 3) Product variable gives significant influence on thedecision of depositing. 4) F result shows that service quality, promote, andproduct variables give simultaneous influence on the decision of depositing.Keywords: service quality, promotion, product, and decision of depositing
EFEK PERISTIWA POLITIK TERHADAP KINERJA PASAR MODAL INDONESIA (Even Study Pada Vonis Yang Diberikan Kepada Basuki Tjahaja Purnama)
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 06 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThis study aims to determine differences in Abnormal Return before and after theverdict of Ahok was set on May 9, 2017. The test equipment used was PairedSamples t-test. Based on the results of an analysis of the event study (event study)on the verdict of Ahok shows that the activity in the capital market of stock priceshas a high market capitalization, namely by calculating the value of t before andafter the verdict of Ahok on May 9, 2017. The results of this study indicate thatthere is a significant abnormal return that can be enjoyed by investors with t<0.05. This shows that there are differences before and after the event. So it canbe concluded that the event of the adoption of Ahok's verdict on May 9, 2017using the abnormal return indicator contains negative information, so investors inthe capital market react).Keyword: Abnormal Return, Vonis Ahok.
PENGARUH HARI LIBUR KEAGAMAAN TERHADAP RETURN SAHAM DAN TRADING VOLUME ACTIVITY (TVA) (Studi pada Saham yang terdaftar dalam kelompok Perusahaan LQ45) Samhaji Samhaji; Mohammad Amin; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 06 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThis research was conducted on the LQ45 group companies listed on theIndonesia Stock Exchange during 2015-2017 with the title "The Effect ofReligious Holidays on Stock Returns and Trading Volume Activity (TVA)".The purpose of this study is the first to find out the difference between theaverage abnormal return obtained by investors before and after the ReligiousHolidays on the IDX. Second is to find out the difference between the averagestock trading volume activity before and after the Religious Holidays on the IDX.The data analysis method used in this research is the t test (Paired Sample t-test).The results of data analysis and discussion of the results of research thathas been done, it can be concluded that there are no differences before and afterthe Religious Holidays on Abnormal Return and Trading Volume Activity (TVA).This shows that none of the stock trading days has a significant effect on LQ45company's stock returns during the period 2015 to 2017.Keywords: Religious Holidays, Stock Returns, Trading Volume Activity (TVA).
PENGARUH PENGHINDARAN PAJAK DAN GOOD CORPORATE GOVERNANCE TERHADAP COST OF DEBT Fatimatuz Zahro; Afifudin Afifudin; Muhammad Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 06 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

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Abstract

AbstractThis study aims to prove empirically about the effect of Tax Avoidanceand Good Corporate Governance to the Cost of Debt. The population of this studyare all manufacturing companies listed on the Indonesia Stock Exchange, thesampling technique using purposive sampling method. Based on thepredetermined criteria, obtained a sample of 17 companies with a 3-yearobservation period. The method of analysis used in this study is multiple linearregression analysis. The data used in this research is secondary data. The resultsshowed that tax avoidance, proxy of independent board of commissioners, andaudit committee did not affect cost of debt, while the board of directors negativelyaffected the cost of debt. Simultaneously tax avoidance, independent board ofcommissioners, directors, and audit committee have no effect on cost of debt.Keywords: Tax Avoidance, Independent Board of Commissioners, Board ofDirectors, Audit Committee, and Cost of Debt.
PENGARUH OPINI AUDIT, PERTUMBUHANPERUSAHAAN, UKURAN KAP, DAN PERGANTIAN MANAJEMEN TERDAP VOLUNTARY AUDITOR SWITCHING PADA PERUSAHAAN MANUFAKTUR Sofiana Sofiana; Nur Diana; Muhammad Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 06 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThis study aims to analyze the factors that affect the voluntary transfer of auditorsat manufacturing companies listed on the Indonesia Stock Exchange (BEI). Thepopulation in this study is the financial statements of manufacturing companieslisted on the Indonesia Stock Exchange (BEI) in the period 2011-2016. Thenumber of manufacturing companies sampled in this research is 30 observationcompanies obtained by the method of purposive sampling. Data analysistechnique used is logistic regression analysis with SPSS. Based on the analysis,the result of the research shows that audit opinion variable, company growth,KAP size, and change of management have significant influence on companysample to perform voluntary auditor switching.Keywords: audit opinion, company growth, KAP size, change of management,voluntary auditing switching
PERILAKU ANOMALI PASAR ATAS AKRUAL KOMFORMITAS AKUNTANSI PAJAK DI INDONESIA (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar pada Bursa Efek Indonesia periode 2014-2016) Nahlatul Janah; Nur Diana; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 06 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThis study aims to examine whether there is a market anomaly on theaccrual component of tax accounting conformity in Indonesia. This study uses 98manufacturing companies as samples during the period 2014 - 2016 with a totalof 294 observations. This study uses two pairs of samples as a benchmark todetect the phenomenon of market anomalies marked by mistakes investors inassessing the market and the deviations that may be done by the investors. Thefirst sample pair is the cash flow from operation and the total accrual component.The second pair of samples is the accrual discretion of the accounting conformityof accounting taxes and discretionary accruals. Both are used to detect investors'mistakes in predicting future earnings persistence.The results of this study indicate that the results of tests conducted both onthe difference Cash flow from Operation (CFO) and Total Accruals Component(TAC) as well as on the difference of Accrual conformity Tax Accounting (DTA)and Accounting Accrual Discretion (DBA) can be concluded that there isbehavior of market anomalies which is marked by a market error in assessing thepersistence of future earnings.Keywords: Market Anomaly, Component of Cash Flow, Accrual Component,Accrual conformity Tax Accounting, Accounting AccrualDiscretion.
PERLAKUAN ZAKAT SEBAGAI PENGURANG LANGSUNG TAX INCOME DENGAN PERLAKUAN ZAKAT SEBAGAI PENGURANG PENGHASILAN KENA PAJAK Wahyu Afrilia Mawardianti; Afifudin Afifudin; Muhammad Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 06 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTIONThis research is entitled Treatment of Zakat as Direct Tax Income Reduction withthe Treatment of Zakat as a Taxable Income Reduction. The purpose of this studywas to analyze the difference between zakat treatment as a direct deduction of taxincome by treating the contract as a deduction from taxable income. The type ofresearch used in this study is qualitative research and using a comparative studyapproach. The location of this research is Lazis of Jami Mosque, Malang City.The results of this study indicate that there are differences between the twotreatments. In the first treatment, the expenditure on zakat and tax obligations issmaller than the second treatment. The difference in the percentage of the twotreatments is 1.475%. The final analysis of research is that there is a positivecorrelation between zakat and tax.Keywords: Zakat, Income Tax, Taxable Income Deduction.
ANALISIS PENENTUAN PORTOFOLIO OPTIMAL DENGAN MENGGUNAKAN MODEL MARKOWITZ PADA PERUSAHAAN SEKTOR PERBANKAN YANG TERDAFTAR DALAM INDEKS LQ45 DI BURSA EFEK INDONESIA Kirana Amalia Latulanit; Mohammad Amin; Muhammad Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 06 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
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Abstract

ABSTRACTIn stock investment activities in the capital market, an investor needs tohave expertise in minimizing the level of investment risk that must be borne. Oneway that can be done by investors to minimize the risk level is to form a portfolio.the determination of the shares of the candidate portfolio can be done using theMarkowitz model. The value of expected return is the value used as the basis forcalculating the Markowitz model. This study using six samples of banking sectorcompanies of BEI which selected by using purposive sampling method. Sampleselection results show that of the six shares of the banking sector companies thereare five shares of banking companies that can be used as a portfolio candidate. Inthis study, five candidates of the company's optimal portfolio stocks are the sharesof BBCA (Bank Central Asia Tbk), BBNI (Bank Negara Indonesia Tbk), BBRI(Bank Rakyat Indonesia Tbk), BMRI (Bank Mandiri Tbk) and BBTN (BankTabungan Negara Tbk). from the establishment of this portfolio obtained portfolioreturn rate of 16.21% and portfolio risk level or standard deviation that reachedthe lowest point of 0.64%.Keywords: investment, optimal portfolio, Markowitz model

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