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Ahmad Murtaqi
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adm_aktfeb@unisma.ac.id
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Jl. MT. Haryono 193 Dinoyo Malang
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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 6 Documents
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Search results for , issue "Vol 8, No 08 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019" : 6 Documents clear
ANALISIS PENERAPAN STANDAR AKUNTANSI DALAM LAPORAN KEUANGAN USAHA MIKRO KECIL DAN MENENGAH DI KABUPATEN PASURUAN Riski Amilia; Noor Shodiq Askandar; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 08 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThis study aims to determine the application of accounting standards for small and medium micro entities in MSMEs Financial Reports in Pasuruan District. This research method uses descriptive qualitative. The population of this study amounted to 30 MSMEs and the sample in this study amounted to 11 MSMEs in Pasuruan Regency. The data used are secondary data in the form of MSME financial reports in Pasuruan Regency. The results of the study show that in general the research conducted by MSMEs has not found conformity in implementing EMKM IFRSs in MSME financial reports, where standard financial accounting for small and medium micro entities has been published by Indonesian accounting ties as a standard in preparing financial reports specifically for MSMEs as a means of facilitating other arrangements and interests.Keywords: SAK EMKM, UMKM, Financial Report
PENGARUH DIMENSI FRAUD TRIANGLE TERHADAP PERILAKU KECURANGAN AKADEMIK PADA MAHASISWA AKUNTANSI (Studi Pada Mahasiswa Prodi Akuntansi di Perguruan Tinggi Kota Malang) Erlinliya Motifasari; Maslichah Maslichah; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 08 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThis research was conducted with the aim of knowing the effect of fraud triangle on academic fraudulent behavior in Accounting Students at Malang University. This study uses a quantitative method by distributing questionnaires directly to respondents. The population used is accounting students in Malang. Sampling uses purposive sampling, namely the technique of determining the sample with certain considerations. Data analysis in this study used multiple linear regression models with SPSS analysis tools. The results showed that pressure, opportunity and rationalization at the same time had a significant effect on academic cheating behavior on students. And partially, pressure has a significant effect on academic cheating behavior on students, opportunities have a significant effect on academic cheating behavior on students, and rationalization has a significant influence on academic cheating behavior on students.Keywords: Pressure, Opportunity, Rationalization, and Academic Fraud
PENGARUH, KOMPETENSI, INDEPENDENSI DAN SKEPTISISME PROFESIONAL TERHADAP KUALITAS AUDIT ( Studi Empiris pada KAP di Kota Malang ) Abdul Kadir Jailani; Nur Diana; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 08 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThis study aims to determine the effect of competency, independence and professional skepticism on audit quality in KAP in Malang. This study uses a type of empirical research. The sample in this study were 59 respondent from 80 questionnaires distributed to auditor working at the Malang City Public Accountant Office. Data analysis in this study is using multiple linear regression models with SPSS analysis tool. The results of this study indicate that competency variables, independence variables and professional skepticism variables simultaneously have a significant effect on audit quality. While partially shows that the competency variable has a significant effect on audit quality, the independence variable has a significant effect on audit quality and the professional skepticism variable ha not significant effect on audit quality and the useful for the Public Accountant Office (KAP), especially in the city of Malang in making a decision, can also find out the factors that influence audit quality and audit service users can assess which KAP is consistent in maintaining audit quality. Keywords: Competency, Independence, Professional Skepticism, Audit Quality.
FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT REPORT LAG (Studi Empiris Perusahaan Manufaktur Terdaftar di Bursa Efek Indonesia Tahun 2016-2018) Saleh Saleh; Noor Shodiq Askandar; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 08 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThis study aims to determine the factors that influence audit report lag. The population in this study is a manufacturing company listed on the Indonesian stock exchange. The technique used in sampling is purposive sampling technique, the sample chosen was 30 companies. Data is taken using the documentation method. The data analysis method used is multiple regression analysis with the help of SPSS version 16 software (Product Statistics and Solution Services version 16). The test data used is the simultaneous hypothesis test (f), determination coefficient (R2), and partial hypothesis test (t). The results of the study indicate that simultaneously the independent variables significantly influence the dependent variable. Based on the test results of the coefficient of determination, the value of R square is 32.9% while the remaining 67.1% is influenced by other variables not included in this study. Based on the results of the partial test the profitability variable does not affect audit report lag, solvency does not affect audit report lag, audit opinion does not affect audit report lag, company size has a positive effect on audit report lag.Keywords: profitability, solvency, audit opinion, company size
FAKTOR-FAKTOR PENGUNGKAPAN CSR DISCLOSURE (Pada Perusahaan Manufaktur yang Listing di Bursa Efek Indonesia Periode 2015-2017) Zainal Abidin; Nur Diana; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 08 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThis research aims to determine the effect of debt, profitability, and environmental responsibility on Corporate Social Responsibility (CSR) Disclosure. The type of research used is quantitative. This research uses a purposive sampling technique. The population used in This research is 139 companies and based on criteria that have been determined for three years, resulting in 72 company samples for the period 2015-2017. analysis in This research is using multiple linear regression models with SPSS analysis tools. The results of This research indicate that the debt variable has a negative effect on Corporate Social Responsibility (CSR) Disclosure. Profitability and environmental responsibility variables have a positive and significant effect on Corporate Social Responsibility (CSR) Disclosure. Research can provide additional knowledge in the future, and can be used as a reference in making investment decisions.Keywords: Debt, Profitability, Environmental Responsibility, Corporate Social Responsibility
PENGARUH KINERJA KEUANGAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) PADA PERUSAHAAN MANUFAKTUR Linda Tri Utami; Maslichah Maslichah; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 08 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
Publisher : Universitas Islam Malang

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Abstract

ABSTRACT This study aims to determine the effect of Return On Assets, Net Profit Margin, Current Ratio, Debt To Quality Ratio and Inventory Turnover on Disclosure of Corporate Social Responsibility in Manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017. The samples amounted to 30 Manufacturing companies taken by Purposive Sampling techniques, namely the selection of samples based on certain criteria. The data analysis technique used is multiple linear regression. The results of the study is Return On Asset, Current Ratio, and Debt To Equity Ratio variables, do not significantly influence Corporate Social Responsibility, while Net Profit Margin, and inventory turnover has a positive effect on Corporate Social Responsibility. Simultaneously ROA, NPM, RC, Debt To Quality Ratio and Inventory Turnover have an effect on Corporate Social Responsibility. Keywords : Return On Asset,  Net Profit Margin, Debt To Quality Ratio,  Current Ratio,  Inventory Turnover, Corporate Social Responsibility.

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