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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 11 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020" : 7 Documents clear
ANALISIS KINERJA KEUANGAN PERUSAHAAN SEBELUM DAN SESUDAH INITIAL PUBLIC OFFERING (IPO) DI BURSA EFEK INDONESIA (Studi Kasus Pada Perusahaan Non Keuangan Yang IPO Di Bursa Efek Indonesia Tahun 2016) Mahfiro Mahfiro; Maslichah Maslichah; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 11 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThe purpose of this study is to explain the difference in financial performance of non-financial companies before and after their initial public offering (IPO) on the Indonesia Stock Exchange (BEI). This study applies a quantitative approach with statistical methods. Research variables consist of Current Ratio (CR), Debt Ratio (DER), Debt Ratio (DR), Total Asset Turnover (TATO), Net Return (NPM), Return on Investment (ROI), and Return on Equity.  Data analysis is a descriptive statistical analysis, which is an inference statistical analysis consisting of hypothesis testing and hypothesis testing using SPSS version 20. The results of the hypothesis test using the paired t test show that there is a large difference in the financial performance of the company before and after the IPO. Viewed from average CR and ROE. On the other hand, looking at the average values of DER, DR, TATO, NPM, and ROI, there is no big difference in the financial performance of the company before and after the IPO. Overall, the company's financial performance has not improved since the IPO. This may be due to the short observation period and the condition of the company still in the adjustment stage after the IPO.Keywords: Financial Performance, Initial Public Offering, IPO, BEI, Financial Ratio
ANALISIS KOMITMEN PROFESIONAL DAN SOSIALISASI ANTISIPATIF SERTA HUBUNGANNYA DENGAN WHISTLEBLOWING (Studi Persepsi Mahasiswa Akuntansi Universitas Islam Malang) Isma Lutfiana; Abdul Wahid Mahsuni; Siti Aminah Anwar
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 11 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

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Abstract

ABSTRACT            The purpose of this study was to analyze the effect of professional commitment and anticipatory socialization and its relationship with whistleblowing behavior. The population in this study were 193 students of semester V Malang Islamic University, and used a purposive sampling method using 84 students as respondents.This study uses primary data collected through questionnaires. To test the relationship between professional commitment and anticipatory socialization with whistleblowing behavior, multiple regression tests are used with SPSS ver 16 software.The results showed that professional commitment and anticipatory socialization simultaneously had a significant effect on whistleblowing behavior. The partial test results show that the variable professional commitment has a positive and significant effect on whistleblowing behavior. Meanwhile, the anticipatory socialization variable has a negative and significant effect on whistleblowing behavior. Keywords: commitment professional, anticipatory socialization, whistleblowing. 
PENGARUH SISTEM PENGENDALIAN INTERNAL, DAN GOOD CORPORATE GOVERNANCE TERHADAP KUALITAS LAPORAN KEUANGAN BPRS DI WILAYAH KERJA KANTOR OTORITAS JASA KEUANGAN MALANG David Wahyu Hemawan; Nur Diana; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 11 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

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Abstract

The purpose of this study was to determine the influence of the Internal Control System and Good Corporate Governance on the Quality of BPRS Financial Statements in the Work Area of the Malang Financial Services Authority Office. The sample used was purposive sampling and obtained 37 respondents. This study applies multiple linear regression models. The results of the study of the Internal Control System have no significant effect on the Quality of Financial Statements. Good Corporate Governance has a positive effect on the Quality of Financial Statements. Keywords: Internal Control System, and Good Corporate Governance, and Quality of Financial Statements
PENGARUH RELIGIUSITAS, FASILITAS LAYANAN, LITERASI KEUANGAN DAN BAGI HASIL TERHADAP MINAT MAHASISWA UNTUK MENABUNG DI BANK SYARIAH Livia Deni Zakaria; Afifudin Afifudin; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 11 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

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Abstract

ABSTRACT This research was conducted to determine the influence of Religious, Service Facilities, Financial Literacy and Profit Sharing on Student Interest in Saving in Islamic Banks. In this study, researchers took a sample of 93 respondents from active students of the economics faculty, majoring in accounting, class 2016 and 2017 who had taken the Sharia Accounting course. The analysis method used is multiple linear regression. Based on the test results, it can be concluded that simultaneously religious variables, service facilities, financial literacy and profit sharing have a significant influence on students' interest in saving at Islamic banks. Partially, the variables of religiosity, service facilities and financial literacy have no effect on students' interest in saving at Islamic banks. Meanwhile, the profit sharing variable has an influence on students' interest in saving at Islamic banks.Keywords: Religious, Service Facilities, Financial Literacy, Profit Sharing and Student Interest in Saving at Islamic Banks.
PENGARUH SEBELUM DAN SAAT ADANYA PANDEMI COVID-19 TERHADAP SAHAM LQ-45 DI BURSA EFEK INDONESIA TAHUN 2020 Monita Khoiriah; Moh. Amin; Arista Fauzi Kartika Sari
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 11 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

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Abstract

This research was conducted to determine the effect of the Covid-19 Pandemic of the 45 top stocks (LQ-45) listed on the IDX. In this study, the authors used 45 stock samples that were members of the LQ-45 in the 2020 period. The research method used was the Paired Samples T-Test and the Wilcoxon Signed Ranks Test. Based on the results of the tests that have been carried out, it can be concluded that before and after the Covid-19 Pandemic had a significant influence on LQ-45 shares listed on the Indonesia Stock Exchange in 2020. The test results using the Paired Samples T-Test showed that the average variable The abnormal return (AAR) between before and during the Covid-19 pandemic had a significant effect. Meanwhile, the variable Average trading volume activity (ATVA) shows a significant positive effect between before and during the Covid-19 pandemic.Keyword : Social Events, Pandemic Covid-19, Abnormal Return, Trading Volume Activity, Event Study.
PENGARUH LINGKUNGAN KERJA, PENGAKUAN PROFESIONAL, PELATIHAN PROFESIONAL dan NILAI – NILAI SOSIAL TERHADAP PILIHAN KARIR MAHASISWA SEBAGAI AKUNTAN PUBLIK (Studi Kasus pada Mahasiswa Jurusan Akuntansi di Universitas Islam Malang) Ayu Octavia Listiana; Nur Diana; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 11 (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 work environment, professional recognition, professional training and social values on student career choices as public accountants (a case study of accounting students at Malang Islamic University). The population in this study were undergraduate students of Accounting Department, Faculty of Economics and Business, Islamic University, class of 2016. The samples in this study were to use purposive sampling technique, namely sampling based on certain criteria. The selected sample is 67 respondents. Data collection was carried out by using a questionnaire method. The data analysis method used is multiple regression analysis. The test data used are simultaneous hypothesis testing (f), determination coefficient (R2), and partial hypothesis testing (t). The results showed that the independent variables simultaneously had a significant effect on the dependent variable. Based on the results of the determination coefficient test, it was found that the Adjusted R value was 62.4%, while 37.6% was the contribution of other variables which were not explained in this study. Based on the partial test results of work environment variables, professional recognition, professional training and social have a positive effect on student career choices as public accountants. Keywords: the effect of work environment, professional recognition, professional training and social values and student career choices as public accountants
PENGARUH MANAJERIAL ABILITY, LEVERAGE DAN STRUKTUR KEPEMILIKAN TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN TRANSPORTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2014-2018 Niawati Niawati; Maslichah Maslichah; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 11 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThe purpose of this study was to determine the effect of managerial ability, leverage and ownership structure on tax avoidance of transport companies listed on the Indonesia Stock Exchange (IDX) for the period 2014 – 2018. The population in this study was transportation companies listed on the Indonesia Stock Exchange (IDX) period 2014 -2018. Samples selected using purposive sampling and the number of samples obtained were 7 companies based on predetermined criteria. This research uses multiple linier regression models. The results showed that managerial ability, leverage and ownership structure variables had a positive and significant effect on tax avoidance on transport companies listed on the Indonesia Stock Exchange (BEI) for the period 2014- 2018. Keywords : Manajerial Ability, Leverage, Ownership Structure, Tax Avoidance

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