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All Journal Jurnal Akuntansi & Auditing Indonesia Jurnal Akuntansi Multiparadigma TEMA (Jurnal Tera Ilmu Akuntansi) Jurnal Ilmiah Ekonomi Islam Indonesian Journal of Sustainability Accounting and Management Jurnal Ilmu dan Riset Akuntansi Jurnal Riset Keuangan dan Akuntansi (JRKA) Fokus Ekonomi Owner : Riset dan Jurnal Akuntansi Referensi : Jurnal Ilmu Manajemen dan Akuntansi EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Akuntansi dan Keuangan Indonesia Asia Pacific Journal of Management and Education Journal of International Conference Proceedings Media Riset Akuntansi Auditing & Informasi Indonesian Journal of Sustainability Accounting and Management
Akhmad Riduwan
Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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PENGARUH INDEPENDENSI, AUDIT FEE, DAN OBJEKTIVITAS TERHADAP KUALITAS AUDIT Kusumawardani, Diah; Riduwan, Akhmad
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 1 (2017)
Publisher : STIESIA

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This research is meant to find out the influence of independency, audit fee, and objectivity on audit quality. Therespondents are all auditor’s staffs with the position from junior up to manager who work at Public AccountingOffice Surabaya. The sample are 8 Public Accounting Offices which are represented by 46 auditor’s staffs whohave been selected by using simple random sampling method. The data of this research has been obtained byissuing questionnaires directly shared to the respondents in the middle of November 2015. The analysistechnique has been done by using multiple linear regressions analysis. The result of this research has provedthat: (a) independency has positive influence to the audit quality, it means that when an auditor is independentso that the quality of an auditor is well; (b) audit fee has positive influence to the audit quality, it means thataudit fee can support the complexity of the service which has been provided by the auditor so that it will giveboost the good quality of the audit of the auditor; (c) objectivity has positive influence to the audit quality, itmeans that auditor cannot be stated have a good quality when the auditor does not act objectively based on theauthentic evidences from the existing fact that have been obtained.Keywords: Independency, Audit Fee, Objectivity, Audit Quality.
KINERJA KEUANGAN, CORPORATE SOCIAL RESPONSIBILITY, GOOD CORPORATE GOVERNANCE DAN NILAI PERUSAHAAN Sari, Damayanti Astika; Riduwan, Akhmad
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 5 (2015)
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The purpose of this research is to find out empiricalevidencesabout: (a) the influence of financial performance ROE to the firm value; (b) the influence of CSR disclosure to the correlation between ROE and the firm value; (c) the influence of managerial ownership to the correlation between ROE and the firm value. The samplesare manufacturing companies in the basic industry and chemical sector which are listed in Indonesia Stock Exchange during 2009-2013 periods. 23 companies and 115 observation have been selected as samples. The data analysis has been done by using simple linear regressions analysis forhypothesis 1 and the multiple linear regressions analysis which has been done by using Moderated Regressions Analysis (MRA) for the hypothesis 2 and 3. The results of the research are: (a) shows that ROE has positive influence onthe firm value. It shows that the Return on Equity (ROE) has beenresponded positive by the investors; (b) the CSR disclosurepositively moderates the influence of financial performance on the firm value. It means that when the CSR activity is disclosed widespread by the company, the respons of the investors to the financial performance is getting high; (c) managerial ownership positively moderates the influence of ROE on the firm value. it shows that when the managerial ownership is getting high, the respond of the investors on the financial performance is getting high as well.Keywords : Financial Performance, Firm Value, CSR Disclosure, Managerial Ownership.
PENGARUH FAKTOR INTERNAL DAN EKSTERNAL PADA RETURN SAHAM Firdausi, Fitria; Riduwan, Akhmad
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 3 (2017)
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This research is meant to test the influence of external and internal factors to the stock return. The internalfactor is proxy by Return on Assets (ROA), Debt to Equity Ratio (DER), Earnings per Share (EPS), OperatingCash Flow (OCF) whereas the external factor is proxy by inflation and interest rate through the annual financialstatement which has been prepared by property and real estate companies which are listed in Indonesia StockExchange and the monthly report of Bank Indonesia.The samples are property and real estate companies whichare listed in Indonesia Stock Exchange by using purposive sampling method. The observation period is in 2011-2015 periods. The analysis method has been carried out by using multiple linear regressions analysis. The resultof the research shows that: (a) the ROA does not give any influence to the stock return, (b) the DER does giveany influence to the stock return, (c) the EPS give positive influence to the stock return, it means when earningsper share is getting high, (d) the OCF does not give any influence to the stock return, (e) the inflation givepositive influence to the stock return, (f) the interest rate give negative influence to the stock return.Keywords: Financial ratio, operating cash flow, inflation, interest rate, stock return
PENGARUH INFLASI, SUKU BUNGA, LIKUIDITAS, DAN BAGI HASIL TERHADAP DEPOSITO MUDHARABAH Farizi, Fauzan Al; Riduwan, Akhmad
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 4 (2016): Jurnal Ilmu & Riset Akuntansi
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This research is meant to test the influence of inflation rates, interest rates, liquidity rates which are proxy by the finance to deposit ratio and profit sharing rates to the amount of mudharabah deposit at Bank Rakyat Indonesia Syariah in 2010 – 2014. This research applies quantitative method. The data has been done by using secondary data and time series which have been retrieved from the financial statement of Bank Rakyat Indonesia Syariah and the Financial Statistic of Bank Indonesia. The sample uses quarterly financial statement from 2010 to 2014. The regressions analysis has been done by using significance test of the influence of inflation rates, interest rates, liquidity rates which are proxy by the finance to deposit ratio and profit sharing rates partially to the mudharabah deposit. The result of this research gives prove that: (a) inflation rates does not have any influence to the amount of deposit mudharabah; (b) the interest rates has positive significant to the amount of deposit mudharabah of Bank Rakyat Indonesia Syariah because when the interest of conventional bank increase, the amount of deposit mudharabah do not experience dramatic changes because the customers still invest their fund at Bank Rakyat Indonesia Syariah; (c) finance to deposit ratio does not have any influence to the amount of mudharabah deposit; and (d) the rates of share profit does not have any influence to the amount of mudharabah deposit. Keywords: mudharabah deposit, inflations rates, interest rates, finance to deposit ratio, profit sharing rates.
PENGARUH GOOD CORPORATE GOVERNANCE, KINERJA KEUANGAN, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN Berliani, Citra; Riduwan, Akhmad
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 3 (2017)
Publisher : STIESIA

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This research is aimed to test the influence of good corporate governance, financial performance, and firm size tothe firm value of LQ45. The sample of this research is the LQ45 Company which is listed in Indonesia StockExchange in 2011-2015 periods. The total sample research is 20 company which has been determine by usingpurposive sampling. The analysis method from this research has been done by using multiple regressionsanalysis technique. The result of this research shows that: (a) managerial ownership has positive influence to thefirm value because the existence of managerial ownership will decrease agency conflict in the company; (b)institutional ownership has positive influence to the firm value because the ownership becomes monitoringmechanism which guarantees the enhancement the prosperity of the stockholders.(c) independent commissionerhas positive influence to the firm value because the large numbers of the members of independent commissionerreflects that commissioner has conducted supervision and they are in a good coordination and in maintaining thebalance of the majority and the minority of stockholders; (d) the ROA has positive influence to the firm valuebecause when the ROA is getting high, it shows good financial performance; (f) firm size does not have anyinfluence to the firm value because firm size is not an important factor in investing.Keywords: Good Corporate Governance, Financial Performance, Firm Size, Firm Value.
PENGARUH ROA, UKURAN PERUSAHAAN PADA NILAI PERUSAHAAN : DPR SEBAGAI VARIABEL PEMODERASI Setiawan, Firman; Riduwan, Akhmad
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 8 (2015)
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This research is meant to examine the influence of ROA and firm size to the firm value which is done by using DPR as the moderation variable. The population of this research is Food and Beverages companies which are listed in Indonesia Stock Exchange. The sample collection technique has been carried out by performing purposive sampling so that 11 companies have been obtained as samples. The analysis technique has been done by using Moderator of Analysis Regression.The result of the research shows that Return on Asset has influence to the firm value. High return on asset reflects that the company is in good position therefore the value which has been given by the market will be reflected on the stock price, and the stock price on these companies will be good as well. The dividend policy does not have any influence to the firm value, the condition is possible since the firm value is solely depend on the income which is generated by its assets, rather than on how the income is divided between dividend and retained earnings. The inclusion of dividend policy significantly can moderate the influence of the financial performance to the firm value. The result of the following examination shows that firm size does not have any influence to the firm value. In a recovering economy, both small and large companies will be more oriented to the business development (expansion) in order to expand the market. The inclusion of dividend policy cannot moderate the influence of the characteristic of the company with the firm value.Keywords: Financial Performance, the Characteristic of the Company, Dividend Policy, and Firm Value.
PENGARUH KUALITAS SISTEM INFORMASI DAN COMPUTER ANXIETY TERHADAP KEPUASAN PENGGUNA SIM PADA PT SIER Yunika, Zita; Riduwan, Akhmad
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 7, No 2 (2018)
Publisher : STIESIA

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Penelitian ini bertujuan untuk menguji pengaruh kualitas sistem informasi dan computer anxiety terhadap kepuasan pengguna sistem informasi manajemen. Penelitian ini dilakukan pada PT SIER (Persero). Hasil penelitian menunjukkan bahwa (1) kualitas sistem informasi berpengaruh positif terhadap kepuasan pengguna sistem informasi manajemen. Hal ini menunjukkan bahwa semakin tingginya tingkat kualitas sistem informasi yang digunakan oleh karyawan maka akan memudahkan karyawan dalam menyelesaikan pekerjaannya dan mencapai tujuan organisasi yang nantinya akan meningkatkan kepuasan pengguna sistem informasi manajemen. (2) computer anxiety tidak berpengaruh terhadap kepuasan pengguna sistem informasi manajemen. Hal ini menunjukkan bahwa tingkat computer anxiety yang dialami oleh karyawan tidak mempengaruhi kepuasan pengguna sistem informasi manajemen, sehingga puas atau tidaknya pengguna tergantung pada persepsi pengguna mengenai sistem informasi tersebut.Kata kunci: kualitas sistem informasi, computer anxiety, kepuasan pengguna sistem informasi manajemen
PENGARUH KINERJA KEUANGAN PADA RESPON INVESTOR Prasetyo, Allan Daddy; Riduwan, Akhmad
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 5 (2015)
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This research is meant to find out the influence of financial performance which is represented by price earnings ratio, return on assets and return on equity to the respond of investors. The population includes of textile and garment companies which are listed in Indonesia Stock Exchange in the years of 2009-2013. This research has been done by using purposive sampling criteria and 10 go public textile and garment companies have been selected as samples. The data collection technique has been carried out by using secondary data from the Indonesia Stock Exchange. The data analysis method has been done by using multiple linear regressions analysis. The result of this research shows that (1) price earnings ratio has influence to the stock return of the company because it can become the determinant of stock price since it can predict the profit growth in the future, (2) return on assets has influence to the stock return of the company because the investors has considered this ratio is relevant to calculate the profit which has been generated by the assets which is owned by the company (3) return on equity has influence to the stock return of the company, this ratio shows the capability of the company to generate the net profit by using the capital which is owned by the company.Keywords: Price Earning Ratio, Return On Assets, Return On Equity and Return.
FAKTOR – FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT Dwimilten, Eunike; Riduwan, Akhmad
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 4 (2015)
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This research is meant to find out the influence of competency, independency, accountability, time budget pressure and due professional care to the audit quality. The respondents are auditor staffs from junior to manager position who works at Public Accountant Office in Surabaya and Sidoarjo. The samples are 14 Public Accountant Offices which are represented by 70 people of auditor staffs, who have been selected by using simple random sampling method. The data has been obtained by issuing questionnaires which are directly issued to the respondents in the beginning of April 2015. The multiple linear regressions are used as the analysis technique. The results of the research have proven that i.e.: (a) the competency has positive influence to the audit quality, it means that the qualified audit is obtained from the high competency of auditors; (b) the independency has positive influence to the audit quality, it means that when the independency of an auditors is better, the audit quality is better as well; (c) accountability has positive influence to the audit quality, it means that when the auditors have high responsibility on their jobs, it will generate high audit quality; (d) time budget pressure has positive influence to the audit quality, it means that the time budget can encourage the auditors to maximize the existing time and to generate qualified audit; (e) due profesionalcare has positive influence to the audit quality, it means that when the careful and thoroughly professionalism of an auditor is high, the audit quality is high as well. Keywords: Competency, Independency, Accountability, Time Budget Pressure, Due Professional Care, Audit Quality.
DETERMINAN PEMBIAYAAN MURABAHAH (STUDI PADA BANK SYARIAH MANDIRI) Kusnianingrum, Devi; Riduwan, Akhmad
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 1 (2016): Jurnal Ilmu & Riset Akuntansi
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This research is meant to test the Determinants of MurabahahFinancing that can be seen from the rate i.e.: (a) Non Performing Financing (NPF) or the rate of financing problems; (b) Financing to Deposit Ratio (FDR) or the rate of distributed finance; (c) The third Parties Fund (DPK) or the level of fund which is accepted by the society; (d) Capital Adequacy Ratio (CAR) or the level of capital adequacy.The data has been done by using Mandiri Sharia Bank in 2010-2014 periods by usingquarter monthstime series, 20 quarter months with the amount of observations are 100 have been obtained as the research samples. The data analysis has been done by using multiple linear regressions with the SignificantIndividualParameters test (Statistic t test).The result of this research shows: (a) NPF has positive influence to the Murabahah finance. It occurs because the difference of Non PerformingFinancing of eachproduct of distributed akadmurabahah; (b) FDR has positive influence to the Murabahah financing. It has been proven that bank canadjust between theamounts of funds that has been receivedby the distributed murabahahfinancing; (c) DPK has positive influence to the murabahah financing, because high amount of funds will increase the distribution of murabahah financing; (d) CAR has positive influence to the murabahah financing. It shows that bank has proper procurement level of minimum capital in order to cover the loss from the distribution of murabahah financing.Keywords: Murabahah Financing,Non Performing Financing (NPF), Financing to deposit Ratio (FDR), The Third Parties Fund (DPK), Capital Adequacy Ratio (CAR).
Co-Authors Amelia Mardianti, Amelia Andajani Andajani Andajani Andajani Andajani Andajani Andajani, Andajani Andani, Vinda Ari Andayani Andayani Andayani Andayani Andayani Andayani Ardiansyah, Rendi Arifianto, Agil Nur Atiqoh, Nur Attamimi, Fikri Muhammad Bambang Suryono, Bambang Berliani, Citra Bonaventura Suprapto Budiyanto Budiyanto Budiyanto Budiyanto Damayanti Astika Sari, Damayanti Astika Diah Kusumawardani, Diah Dyastaria, Nathania Putri Elok Vivin Vaidian, Elok Vivin Ernawati Ernawati Eunike Dwimilten, Eunike Farizi, Fauzan Al Fersiani, Ekawati Fidiana, Fidiana Firdausi, Fitria Fransiska Tarasita Asmara Gugus Irianto Heribertus Yudho Warsono Iwan Triyuwono Kusnianingrum, Devi Maria Selcindya Jemparut, Maria Selcindya Novanianto Rendra K.P., Novanianto Novita Ndari Utoyo, Novita Ndari Nur Fadjrih Asyik Nur Handayani Nurizza Arsyi Isnaini Prasetyo, Allan Daddy Pribadiyono Pribadiyono Pribadiyono Pribadiyono Priyadi, Maswar Patuh RA. Ida Wahyu Esti P., RA. Ida Wahyu Roviqotus Suffah, Roviqotus Rozi, Danu Setiawan, Firman Siana, Anggita Inggit Siska Febriyanti Tri Yunita Sari, Tri Yunita Triastuty, Siska Unti Ludigdo Warsono, Heribertus Yudho Yunika, Zita Zhara Safira, Zhara