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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 7 Documents
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Search results for , issue "Vol 9, No 01 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020" : 7 Documents clear
PENGARUH KINERJA KEUANGAN DAN GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN (Studi Empiris Pada Perusahaan Food and Beverage Yang Terdaftar di Bursa Efek Indonesia Periode 2016-2018) Aminatur Rifqiah; Abdul Wahid Mahsuni; Hariri Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 01 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThe purpose of this study are: 1) to determine the effect of financial performance through the ROA and ROE proxy on firm value.  2) to determine the effect of GCG through managerial ownership and audit committee proxies on firm value.  In food and beverage companies on the Indonesia stock exchange.The population in my research is food and beverage companies listed on the Indonesia stock exchange in 2016-2018.  The method used to analyze is multiple linear regression.  The results of this study provide testimony of financial performance with the return on asset proxy has no significant effect on firm value while the return on equity proxy has a significant effect on firm value and for good corporate government with managerial ownership proxies and audit committees have no significant effect on firm value.Keywords: corporate value, financial performance, good corporate government
REAKSI PASAR MODAL INDONESIA TERHADAP PENGUMUMAN PEMINDAHAN IBUKOTA (Studi Empiris pada Perusahaan Property & Real Estate yang Listing di BEI) Rizal Aji Pamungkas; Maslichah Maslichah; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 01 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThe purpose of this research is to analyze the amount of Indonesian Capital Market reaction toward The Announcement of Transfer of Capital City event at the date of 26 August 2019 using Abnormal Return (AR) and Trading Volume Activity (TVA) as variable. The research population is company in the Property & Real Estate sector that listed in the Indonesian Stock Exchange. The sample were taken using purposive sampling method. The hypothesis was analyzed using Wilcoxon Signed-Rank Test. The results of this research showing that there is no significance differences in the average Abnormal Return and average Trading Volume Activity before and after The Announcement of Transfer of Capital City event. Which means that this event is didn’t have any information so the market not reacted. Keywords: Event study, Transfer of capital city, Abnormal return, Trading volume activity.
PENGARUH UKURAN PERUSAHAAN, LEVERAGE, PROFITABILITAS, DAN SISTEM PENGENDALIAN INTERNAL TERHADAP AUDIT DELAY (STUDI EMPIRIS PADA PERUSAHAAN SUB SEKTOR PERTAMBANGAN BATUBARA YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2018) Isnaini Hidayati; Anik Malikah; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 01 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThe purpose of this research is to study the Effect of Firm Size, Leverage, Profitability, and Internal Control System on Audit Delay in listed coal mining sub sector companies on the Indonesian Stock Exchange (IDX) from 2016 to 2018. To analyze data using explanatory resource techniques using a quantitative approach. The population in this study is the coal mining sub sector companies listed on the Indonesian Stock Exchange period of 2016 to 2018, amounting to 27 companies. The sampling method using purposive sampling techniques and obtained 11 companies. The data analyze method of this study uses a linier multiple regression model. This study shows the result that Firm Size and Internal Control System do not affect the Audit Delay, while Leverage and Profitability affect the Audit Delay. Key word: Firm Size, Leverage, Profitability, Internal Control System, Audit Delay.
PENGARUH MOTIVASI, SELF EFFICACY, DAN PEMAHAMAN PADA PERATURAN MENTERI KEUANGAN NO. 111/PMK.03/2014 TERHADAP MINAT BERKARIR MAHASISWA AKUNTANSI SEBAGAI KONSULTAN PAJAK Via Sesaria Adyagarini; Afifudin Afifudin; Hariri Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 01 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThis study aims to determine the effect of motivation, self efficacy, and Understanding of Minister of Finance Regulation No. 111 / PMK.03 / 2014 on the career interests of accounting students as Tax Consultants at State and Private Universities. This type of research is an empirical study using primary data. The population of this study are undergraduate accounting students, Malang State University and Malang Islamic University. Determination of the sample using the Slovin formula with 95 respondents. Data analysis techniques were performed using multiple linear regression analysis with the help of SPSS 20.Based on the results of testing that has been done shows that simultaneous motivation, self efficacy and PMK Understanding Number 111 / PMK.03 / 2014 have a positive effect together on the career interests of accounting students as tax consultants.  Partial testing shows that only motivation and self-efficacy affect the career interests of accounting students as tax consultants whereas, Understanding of PMK Number 111/PMK.03/2014 does not affect the career interests of accounting students.Keywords: Motivation, self efficacy, Understanding of PMK Number 111 / PMK.03 / 2014 and career interests of accounting students.
FAKTOR-FAKTOR YANG MEMPENGARUHI PENGAMBILAN KEPUTUSAN PADA INVESTASI SAHAM (Studi Kasus Pada Mahasiswa Fakultas Ekonomi dan Bisnis Universitas Islam Malang) Niswatul Amalia; Anik Malikah; Abdul Wahid Mahsuni
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 01 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThis study aims to determine how much influence several factors have on decision making in stock investments. In this study there are 5 independent variables, namely investment knowledge, investment motivation, investment interest, information technology, investor behavior. And one dependent variable is stock investment decisions. The data used in this study are primary data, the population taken in this study were students of the Faculty of Economics and Business, Islamic University of Malang. Data collection techniques in this study using purposive sampling method. Tests used in this study are the f test, R2 test, and t test. The results in this study indicate that partially investment knowledge, investment motivation, investment interest, information technology, and investor behavior significantly influence stock investment decisions.Keywords: Investment Knowledge, Investment Motivation, Investment Interest, Information Technology, and Investor Behavior.
PENGARUH PENERAPAN GREEN ACCOUNTING TERHADAP PROFITABILITAS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2015-2018 Rizka Dwi Ayunin Tisna; Nur Diana; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 01 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThis research was conducted to determine the effect of green accounting on the profitability of manufacturing companies listed on the Indonesia Stock Exchange in 2015-2018. In this study the authors took a sample of 54 manufacturing companies listed on the Indonesia Stock Exchange in 2015-2018. The analytical method used is multiple linear regression. Based on results of tests that have been done, it can be concluded that simultaneously environmental performance variables and environmental costs have a significant effect on the profitability of manufacturing companies. Partial test result indicate that environmental performance variables do not affect the profitability of manufacturing companies. While the environmental cost variable partially has a negative and significant effect on the profitability of manufacturing companies.  Keywords : Green accounting, environmental performance, environmental costs and profitability
FAKTOR INTERNAL DAN EKSTERNAL YANG MEMPENGARUHI PERGERAKAN HARGA SAHAM PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA TAHUN 2016-2019 Achmad Husni Mubaroq; Afifudin Afifudin; Hariri Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 01 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThis study aims to explain internal factors and external factors that influence stock price movements. The internal factors indicators of this research are Return On Assets (ROA), Debt to Equity Ratio (DER), and Price to Book Value (PBV). The external factors indicators of this study are the Exchange Rate, Inflation, and Interest Rates. The data used is secondary data, obtained from the Investment Gallery of the Faculty of Economics and Business Unisma and the official website www.idx.co.id. Sampling was done using a purposive sampling method. The sample of this research are 40 Manufacturing companies in the 2016-2019 period. Data analysis uses the classic assumption test and multiple linear regression. The results of this study indicate that the ROA and DER independent variables partially do not have a significant effect on stock prices. Whereas PBV, Exchange Rate, Inflation, and Interest Rate partially have a significant influence on stock prices.Keywords: Internal Factors, External Factors, Stock Prices

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