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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 5 Documents
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Search results for , issue "Vol 8, No 03 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019" : 5 Documents clear
PENGARUH GENDER, ETHICAL SENSITIVITY, LOCUS OF CONTROL DAN PEMAHAMAN KODE ETIK PROFESI AKUNTAN TERHADAP PERILAKU ETIS MAHASISWA AKUNTANSI UNIVERSITAS ISLAM MALANG Mely Afriani; Noor Shodiq Askandar; Abdul Wahid Mahsuni
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 03 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
Publisher : Universitas Islam Malang

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Abstract

ABSTRACT Basically, prospective accountants want to be professional for their profession, therefore accountant students who are still pursuing academics have the power to introspect themselves based on ethical behavior. Because the crisis of knowledge morality of ethical valuesresults in a person acting outside the norm. So this research is to examine factors that can change accounting students to behave ethically. This analysis uses independent variables ‘gender, ethical sensitivity, locus of control and an understanding of the accounting code of ethics with the dependent variable of ethical behavior’. The population taken is accounting students of 2015 Islamic university. From the results of the 97 distributed direct questionnaires consisting of students and students using probability sampling methods and multiple linear regression testing. The results of this study indicate that gender, ethical sensitivity and understanding of the professional code of ethics of accountants positively influence student ethical behavior while locus of control is significantly negative towards ethical behavior.Keywords: Ethical behavior, gender, ethical sensitivity, locus of control and ethical codes of the accounting profession,
PENGARUH AKUNTANSI KONSERVATISME TERHADAP RELEVANSI NILAI LAPORAN KEUANGAN DENGAN KUALITAS LABA SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia 2015-2017) Nur Ana Berliana; Maslichah Maslichah
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 03 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
Publisher : Universitas Islam Malang

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Abstract

ABSTRAKAkuntansi konservatisme adalah reaksi yang cenderung pada sikap kahati-hatian dalam pelaporan keuangan yang bertujuan agar laporan keuangan yang dihasilkan oleh perusahaan mencerminkan kondisi perusahaan yang sesungguhnya. Penelitian ini memiliki tujuan untuk mengetahui pengaruh akuntansi konservatisme, kualitas laba terhadap relevansi nilai laporan keuangan dan kualitas laba sebagai variabel moderasi untuk menginteraksi hubungan akuntansi konservatisme terhadap relevansi nilai laporan keuangan. Populasi penelitian ini yaitu indutri perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2015-2017. Metode penentuan sampel menggunakan purposive sampling, dengan beberapa kriteria yang telah ditentukan maka jumlah sampel sebanyak 30 perusahaan manufaktur. Data penelitian yaitu data sekunder yang diperoleh dari Bursa Efek Indonesia tahun 2015-2017. Teknis analisis data menggunakan Moderate Regression Analysis. Hasil penelitian menunjukkan bahwa variabel akuntansi konservatisme berpengaruh negatif signifikan terhadap relevansi nilai laporan keuangan, Kualitas laba tidak berpengaruh signifikan terhadap relevansi nilai keuangan, dan kualitas laba tidak mengiteraksi pengaruh akuntansi konservatisme dengan relevansi nilai laporan keuangan.Kata kunci : akuntansi konservatisme, relevansi nilai laporan keuangan, kualitas laba  ABSTRACTAccounting conservatism is a reaction that tends to be careful in financial reporting that aims to make the financial statements produced by the company reflect the true condition of the company. This study aims to determine the effect of conservatism accounting and earnings quality on the value relevance of financial statements and earnings quality as a moderating variable to interact the effect of accounting conservatism to the value relevance of financial statements. The population of this study is manufacturing industry companies listed on the Indonesia Stock Exchange (IDX) for the period 2015-2017. Sampling from the population using purposive sampling method. The result of sampling are 30 manufacturing companies. Technical data analysis using Moderate Regression Analysis. The results showed that conservatism accounting negative effect the value relevance of financial statement. Earnings quality does affect financial value relevance, and earnings quality can not moderating the effect of conservatism accounting to the value relevance statements.Keywords:conservatism accounting, value relevance of financial statements, earnings quality
REAKSI PASAR SAHAM TERHADAP PENGUMUMAN PERUBAHAN PERINGKAT OBLIGASI PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA SELAMA PERIODE 2016-2018 Miranti Makatita; Abdul Wahid Mahsuni; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 03 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
Publisher : Universitas Islam Malang

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Abstract

ABSTRACT            The capital market is one of the most important factors for an industrial country that is both developing and advanced, one of the functions of the capital market is to become a benchmark for the progress of the economy of one country. if the capital market owned by a country, its growth and development improves then it can be ascertained that one country's economic stability is also good. This study aims to empirically examine the effect of stock market reactions which include stock returns and abnormal returns to changes in the announcement of bond ratings both before, now, and after the companies listed on the Indonesian stock exchange. The sample used was 35 using purposive sampling, the type of research using non-experimental, data collection techniques in this study using observation techniques and the data used in the form of secondary data and analytical methods used include morality tests and hypothesis testing.               The results of data analysis show that stock returns do not have a significant difference to before, during, and after the announcement of bond ratings, abnormal stock returns have a significant difference to before, during, and after the announcement of bond ratings.Keywords: capital markets, stock returns, abnormal returns, and bond ratings.
PEMANFAATAN E-LEARNING BERBASIS WEBSITE SEBAGAI MEDIA PEMBELAJARAN MAHASISWA STIE INDONESIA MALANG Jhanua Rizal Idfiano; Nur Hidayati
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 03 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTConventional Accounting systems and used a learning media such as blackboards, notebooks, ledgers, and calculator is a general thing and too boring in Indonesia. In this era, technology is experiencing rapid growth and adaptation for a curriculum and materials can be met best through online learning or can be referred to as e-learning. This study aims to determine how the use of e-learning-based website as a learning media for students STIE Indonesia Malang. This research uses qualitative descriptive and questionnaires as the main data. Analysis of the data in this study using data collection and data reduction after it's done will be continue to presentation of the data and drawing conclusions. The number of respondents in this study were 40 respondents. Results from this study is the use of e-learning-based website as a learning media for students STIE Indonesia Malang is has been used well, the suitability of the material content in e-learning with books and easily to understood, the operating system of e-learning-based website smoothly, value students' increased than before, the creation of a discussion forum so that questions can be answered effectively, and creating learning motivation of the students in learning activities.             Keyword: E-Learning, website, learning media
ANALISIS PENGARUH RASIO KEUANGAN RISK BASED CAPITAL DAN EARLY WARNING SYSTEM TERHADAP FINANCIAL SOLVENCY PADA PERUSAHAAN ASURANSI JIWA SYARIAH DI INDONESIA Muhammad Rofiudin; Maslichah Maslichah; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 03 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
Publisher : Universitas Islam Malang

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Abstract

ABSTRACT This research was conducted to analyze the effect of Risk Based Capital and the Early Warning System Ratio on Financial Solvency at Sharia Life Insurance Companies in Indonesia. The sample in this study was a Sharia Life Insurance service company that is already on the OJK list and published financial reports in the research period, namely 2015 - 2017. The analytical technique used was Multiple Linear Regression using SPSS 20 For Windows software. Based on the results of hypothesis testing. Simultaneous test results concluded that simultaneously the RBC and EWS variables in which there is a ratio of claim expenses, surplus changes, liquidity ratio, management cost, and premium growth ratio affects the Financial Solvency. The partial test results show that the surplus changes ratio, Claim Load Ratio, and Risk Based Capital does not affect Financial Solvency. While the management cost ratio, Liquidity Ratio and Influential Growth of Influence on Financial Solvency.Keywords    :Risk Based Capital and Early Warning System ratio, Financial Solvency.

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