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All Journal Dinamika Akuntansi Keuangan dan Perbankan Jurnal Widya Manajemen & Akuntansi Jurnal Riset Mahasiswa Akuntansi (JRMA) Journal of Economics, Business, & Accountancy Ventura Jurnal Akuntansi Multiparadigma Jurnal Manajemen Kesehatan Indonesia JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) Liquidity: Jurnal Riset Akuntansi dan Manajemen Jurnal Ilmu dan Riset Akuntansi International Research Journal of Business Studies (E-Journal) al-Uqud : Journal of Islamic Economics Kinerja: Jurnal Ekonomi dan Manajemen Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Jurnal SOLMA Owner : Riset dan Jurnal Akuntansi Jurnal ULTIMA Accounting Profita : Komunikasi Ilmiah dan Perpajakan Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Samudra Ekonomi dan Bisnis EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Equity Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Manajerial IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam Penentuan harga obligasi dan teori tingkat bunga Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Proceeding of National Conference on Accounting & Finance Jurnal Leverage, Engagement, Empowerment of Community (LeECOM) Science Midwifery Wacana Ekonomi : Jurnal Ekonomi, Bisnis dan Akuntansi Media Akuntansi dan Perpajakan Indonesia (MAPI) Perspektif Akuntansi Jurnal Ilmiah Raflesia Akuntansi Jurnal Abdi Masyarakat Indonesia BIP'S : Jurnal Bisnis Perspektif EKONOMIKA45 Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Jurnal Kreativitas dan Inovasi (Jurnal Kreanova) Mujtama': Jurnal Pengabdian Masyarakat Eduvest - Journal of Universal Studies Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen JAMAS: Jurnal Abdi Masyarakat IIJSE International Journal of Industrial Engineering, Technology & Operations Management Kreativasi: Journal of Community Empowerment International Research Journal of Business Studies Equity E-Jurnal Akuntansi
Lilis Ardini
Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya
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ANALISIS FAKTOR-FAKTOR INDIVIDUAL DALAM PENGAMBILAN KEPUTUSAN ETIS OLEH KONSULTAN PAJAK Pitaloka, Frigasari Dianing; Ardini, Lilis
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 8 (2017)
Publisher : STIESIA

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ABSTRACTThis research is meant to find out the influence of Machiavellian characteristics, perception of the importance of ethic, and social responsibility, ethics consideration, and risk preference to the ethics decision making which has been made by tax consultants which are listed as the member of the Indonesia Tax Consultant Association (IKPI) branch Surabaya. This research has been carried out by using multiple linear regressions analysis. The data collection method has been conducted by using questionnaire which is delivered through personal email to the tax consultant. The samples are 78 tax consultant which has been listed become a members in of Indonesia Tax Consultant Association (IKPI) Surabaya branch. The hypothesis test has been carried out by using regressions analysis with the instrument program of SPSS. The result of this research shows that the Machiavellian characteristics and risk preference give any significant and negative influence to the ethical decision making. It means that when the tendency of Machiavellian characteristics and risk preference is low, so the decision making is more ethical. Meanwhile the importance of ethical perception and social responsibility give significant and positive influence to the ethical decision making. As well as the ethical consideration give significant and positive influence to the ethical decision making. The result of determination coefficient test shows that simultaneously give influence is 30,4% to the ethical decision making.Keywords: Machiavellian, social responsibility, ethical consideration, risk preference, ethical decision making
PENGARUH KINERJA KEUANGAN DAN GOOD GOVERNANCE TERHADAP NILAI PERUSAHAAN Ardianto, Ipung Tri; Ardini, Lilis
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 7, No 1 (2018)
Publisher : STIESIA

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Penelitian ini bertujuan untuk menguji pengaruh Kinerja Keuangan dan Good Corporate Governancedalam hal ini kepemilikan manajerial, kepemilikan institusional, komisaris independen terhadap nilaiperusahaan LQ 45.Sampel yang diambil adalah perusahaan LQ 45 yang terdaftar di BEI periode 20132016. Metode analisis dari penelitian ini menggunakan teknik analisis regresi berganda.Hasil penelitian ini ROA berpengaruh terhadap nilai perusahaan. Ini menunjukan bahwa semakin tinggi laba yang dihasilkan maka akan meningkatkan nilai perusahaan. ROE berpengaruh terhadap nilai perusahaan. Ini menunjukan bahwa semakin tinggi nilai ROE maka akan berdampak pada besarnya nilai perusahaan. Kepemilikan manajerial tidak berpengaruh terhadap nilai perusahaan dikarenakan kepemilikan saham atas direksi dan komisaris dapat dianggap memperburuk kondisi perusahaan dengan adanya ekspropriasi. Kepemilikan institusional tidak berpengaruh terhadap nilai perusahaan dikarenakan adanya asimetri informasi yang dimiliki oleh manajer sebagai pengelola perusahaan juga institusi sebagai pemegang saham mayoritas kurang optimal. Dewan komisaris independen berpengaruh terhadap nilai perusahaan. Hal ini dapat disebabkan komisaris independen ini dapat memaksimalkan kinerja perusahaan yang fungsinya sebagai monitoring yang baik.Kata kunci: kinerja keuangan, Good Corporate Governance, nilai perusahaan.
FAKTOR-FAKTOR YANG MEMPENGARUHI PEMILIHAN KARIR MENJADI AKUNTAN PUBLIK Rusdiansyah, Yunifan; Ardini, Lilis
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 9 (2017)
Publisher : STIESIA

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ABSTRACTThis research is aimed to analyze some factors which give influence to the student interest to become public accountant which consist of work market, professional training, payroll, professional recognition, social value, work environment, and personality. This research has been conducted at STIESIA and PERBANAS. The sample collection of this research has been done by using purposive sampling with the criteria allaccounting students in seventh semester. The source of data of this research has been obtainedby conducting research to the 100 accounting students by issuing questionnaires directly. The analysis method has been carried out by using multiple linear regressions. The result of this research shows that: (1) The professional training does not have any influence to the career selection to become a public accountant. (2) Payroll has positive influence to the career selection to become a public accountant. (3) The professional recognition has positive influence to the career selection to become a public accountant. (4) Social value does not have any influence to the career selection to become a public accountant. (5) Environment does not have any influence to the career selection to become public accountant. (6) Personality has positive influence to the career selection to become a public accountant.Keywords: professional training, payroll, professional recognition, career selection to become a public accountant.
ANALISIS RASIO LIKUIDITAS DAN RASIO PROFITABILITAS TERHADAP PERUBAHAN LABA Andayani, Mery; Ardini, Lilis
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 7 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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The purpose of this research is to find out the influence of liquidity ratio and profitability ratio to the changes in profit at Property and Real Estate companies which are listed in Indonesia Stock Exchange (IDX). In this research the liquidity ratio of the company is measured by using Current ratio and Quick ratio whereas profitability ratio is measured by using Return on Asset and Return on Equity. The research sample has been obtained by using purposive sampling method. The data analysis which has been carried out in order to test the hypothesis has been done by using the multiple linear regression analysis.Based on the result of the research of model feasibility test (Goodness of Fit) states that these variables i.e.: current ratio, quick ratio, return on asset, and return on equity are feasible to be used to explain changes in profit variable. The result of t test partially shows that current ratio and quick ratio has insignificant to the changes in profit whereas return on asset and return on equity has significant to the changes in profit.Keywords: Current ratio, quick ratio, return on asset, return on equity, changes in profit
DAMPAK AUDIT OPERASIONAL ATAS KINERJA KARYAWAN PADA PT. PETROKIMIA GRESIK Permadi, Noviandi Satrio; Ardini, Lilis
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 1 (2017)
Publisher : STIESIA

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This research is meant to find out how the implementation of human resources audit is, how the effectiveness of theperformance of employees is, how the system of performance measurement in a company is, and to find out the roleof human resource audit in increasing the effectiveness of the performance of employee at PT. Petrokimia Gresik. Thecompany has encountered some problems in the appraisal system of the performance of employee which has animplication to the performance of the company.The research type used is descriptive with qualitative approach. Thedescriptive research is conducted with the purpose to provide accurate description about the condition or certainsymptom in order to determine the correlation between one symptom and other symptoms. Meanwhile, thequalitative approach is one of the approaches which is conducted by using written data, the result of interview, thephenomena which has occurred and knowledge. The process of this research is focused on thought, comprehension,and research perception.The result of this research shows that PT. Petrokimia Gresik has implemented the controlactivity of human resources which is optimal and efficient. In appraising the performance of the employees, the 360degrees assessment method has not effective yet. By conducting, the value weighting system in the 360 degreesassessment method, the company can do their production more effective and efficient.Keywords : Human resources, performance measurement, 360 degrees system, operational audit.
KEMAMPUAN AUDITOR INTERNAL DALAM MENGUNGKAP FRAUD PADA TRANSAKSI PEMBELIAN Sari, Eka Novita; Ardini, Lilis
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 10 (2017)
Publisher : STIESIA

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ABSTRACTThis research is meant to find out the skill which is owned by auditors to disclose fraud particularly in recording of purchase transaction at PT. X also to find out the auditors procedure in avoiding and detecting fraud at PT. X. the research method of this research uses qualitative method because this research does not meant to prove a hypothesis, meanwhile the data analysis technique has been done by using descriptive analysis with qualitative approach. Based on the result of analysis and the discussion, the fraud of purchase recording can be anticipated with the existence of a good internal control. In order to support the auditor to disclose the fraud of purchase recording, a skill that is compatible with SPAP which is categorized into three aspects i.e.: general standard, field work standard, and report standard are required. In conducting the purchase transaction recording at PT. X, auditor has found a fraud elements, it can be seen from goods purchase transaction of the 400Gr aluminum packaging foil and sacks of raw coal. Auditor skill is used to disclose the fraud of purchase transaction recording at PT. X by using field work standard.Keywords: Audit, Fraud, Purchase
ANALISIS FAKTOR - FAKTOR YANG MEMPENGARUHI AUDIT DELAY PADA PERUSAHAAN TELEKOMUNIKASI Rachman, Dyah Aulia; Ardini, Lilis
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 7 (2016): Jurnal Ilmu & Riset Akuntansi
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This research is meant to find out what is the factor of firm size, solvability, profitability, profit and loss of the company operation, complexity of company operation, auditor reputation and auditor opinion have influence to the audit delay on telecommunication companies which are listed in indonesia stock exchange (IDX) in 2011-2014 periods. The sample collection method has been done by using purposive sampling. The data collection is secondary data with documentation method. Testing requirements include the testing of multiple regression analysis that begins with classic assumption test. The result of t test shows that in the factor analysis which are including 1 from 7 factors has significant influence to the audit delay, the complexity of the companys operations. The simultaneous test (f test) gives a result that all of the independent variables have significant influence to the audit delay. And the magnitude of the coefficient of determination or R square (R2) = 0.659, which means that all independent variables affect the dependent variable was 65.9% and the remaining 34.1% is influenced by other factors not examined. While the magnitude of the correlation coefficient (R) = 0.812 shows that the correlation between the dependent and independent variables stronger because the value is above 0.5.Keywords: Audit Delay, Firm Size, Complexity of Company’s Operation, Auditor’s Reputation, Auditor’s Opinion.
PENGARUH KEBIJAKAN HUTANG, STRUKTUR KEPEMILIKAN, DAN FREE CASH FLOWTERHADAP KEBIJAKAN DIVIDEN Andriani, Mitra Nur Fitri; Ardini, Lilis
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 8 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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This research is meant to test and to analyze the influence of debt policy, ownership structure, and free cash flow to the dividend policy. The samples are manufacturing companies with a structured of institutional and managerial ownership, and to share dividend to the stakeholders which have gone public in Indonesia Stock Exchange during 2011-2014 periods. The analysis technique has been done by using multiple linear regressions analysis with the F test and multiple coefficient determinations, and the hypothesis test is done by using t test. The result of this research shows that the value of multiple coefficient determinations is 40.4% shows that simultaneously debt policy, managerial ownership, institutional ownership, and free cash flow are able to explain the variation of dividend share 40.4%. Meanwhile, the rest 59.6% is influenced by other factors outside the research. The debt policy has significant and positive influence to the dividend policy. The managerial ownership does not have any significant but positive influence to the dividend policy. The institutional ownership does not have any significant but positive influence to the dividend policy. Free cash slows do does not have any significant but positive influence to the dividend policy.Keywords:Debt Policy, Ownership Structure, Free cash flow, dividend.
OPTIMALISASI PENDAPATAN ASLI DAERAH TERHADAP PEMBANGUNAN KOTA SURABAYA Takaria, Iflaha; Ardini, Lilis
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 11 (2017)
Publisher : STIESIA

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ABSTRACTThis research is aimed to find out: 1) to find out and to analyze how the optimization the local own sourcerevenue in supporting the development of Surabaya city, 2) to find out and to analyze the problems whichsupport and inhibit Local Own source revenue of Surabaya city. The research method has been done by usingqualitative research, meanwhile the analysis technique data has been done by using descriptive analysis withqualitative approach. It can be concluded from the result of the research that: 1) In 2013-2015 periods, therealization of local own source revenues which has been generated by the Department of Revenue and FinancialManagement to meet the budget. The enhancement of 2013-2015 local own source revenues cannot be separatedfrom the efforts of the local government of Surabaya to support the implementation of local autonomy in whichthe implementation has been conducted by using intensification and extentification. 2) the supporting factors tooptimize the local own source revenue i.e.: the officers should conduct the collection to the Delinquent taxpayer(pick up the ball system). Give warning letter to the delinquent taxpayers. To provide information through theease of paying taxes to the nearest UPTD. To increase the socialization activity to the public. 3) The inhibitingfactors with the optimization of local own source revenue i.e.: the lack of knowledge of the public about thepayment procedure. The department has not been able to determine the punishment yet.4) The level ofdevelopment Surabaya city can be stated quite well, because the local own source revenue has been obtained morethan the budget which has been determined.Keywords: optimization, local own source revenue, local development.
FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PELAPORAN KEUANGAN Devi, Fadilah Sari Surya; Ardini, Lilis
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 7, No 1 (2018)
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Laporan keuangan yang disediakan setiap perusahaan merupakan sumber informasi penting dalambisnis investasi, jika terdapat penundaan waktu pelaporan keuangan maka informasi yang diberikanakan kehilangan relevansinya. Penelitian ini bertujuan untuk menguji dan menganalisis pengaruhfaktor-faktor pada perusahaan terhadap ketepatan waktu pelaporan keuangan. Faktor perusahaanyang diduga dapat mempengaruhi ketepatan waktu adalah profitabilitas, ukuran perusahaan, opiniaudit, leverage dan likuiditas. Populasi dalam penelitian ini adalah perusahaan LQ45 yang terdaftar diBursa Efek Indonesia (BEI) pada periode tahun 2014 sampai dengan 2016. Pemilihan sampeldilakukan dengan purposive sampling. Berdasarkan kriteria-kriteria tertentu yang ditentukan, makadiperoleh 31 sampel perusahaan dengan 93 data pengamatan. Metode yang digunakan untuk mengujihipotesis adalah metode regresi linier berganda dengan alat bantu aplikasi SPSS 23 (Statistical Productand Service Solutions). Setelah dilakukan pengujian dan analisis data, maka didapatkan hasil penelitianbahwa variabel profitabilitas, opini audit dan ukuran perusahaan, tidak berpengaruh terhadapketepatan waktu pelaporan keuangan, dikarenakan tinggi rendahnya profit (laba), ukuranperusahaan atau sumber daya perusahaaan dan adanya opini audit tidak berpengaruh terhadapketepatan waktu.Sedangkan variabel leverage dan likuiditas berpengaruh terhadap ketepatan waktupelaporan keuangan, dikarenakan tingginya leverage atau tingkat hutang dapat berpengaruh negatifdan tingginya likuiditas atau dapat memenuhi kewajiban jangka pendek dapat berpengaruh positifterhadap ketepatan waktu pelaporan keuangan.Kata kunci : profitabilitas, ukuran perusahaan, opini audit, leverage , likuiditas.
Co-Authors Afrida Nur Faricha, Afrida Nur Ahmad Ghufrony Akhma, Ferry Adjie Amalia Hasanah Amanda Yecci Noeng Amelia, Lusi Andriani, Mitra Nur Fitri Anggraini, Katherina Estherika Ardianto, Ipung Tri Arika, Nindya Awan Asmara Hadi Azizah, Muftiyatul Azizahtut Ta’zhiyah Bambang Suryono Boedihardjo, Damianus Christian Budi Riharjo, Ikhsan BUDIYANTO Budiyanto Budiyanto Cahyani, Rossy Angga Mustika Damianus Christian Boedihardjo Danny Adhitya David Efendi David Effendi Devi, Fadilah Sari Surya Dewi, Antika Dharmawan Supono Hadi Saputro Dhyta Wasito Dinna Riyani Dinna Riyani Dwi Lestari Eka Novita Sari, Eka Novita Fidiana, Fidiana Firmansyah, Aris Giati Wahyuni, Giati Glory Augusta Elisabeth Mangaranap Sianipar Hening Widi Oetomo Heny Enggaryanti Hermanto, Suwardi Bambang Hermawan, Yudi Humam, Haidar Ibraraharie, Maharditya Nanda Irma Wahyuni Khakim, Luqmanul Kristi, Ronny Januar Kurnia Kurnia - KURNIA KURNIA, KURNIA Kusmawati, Siska Dila Lestariningsih, Marsudi Mahaputra, Agung Pambudi Marsudi Lestariningsih Marsudi Lestariningsih Marsudi Lestariningsih Mery Andayani, Mery Mia Ika Rahmawati Mia Ika Rahmawati Muhammad Jufrianci Dewa Muhammad Reza Pahlawan Munaa, Nihayatul Nenin Dewi Fatmala, Nenin Dewi Nihayatul Munaa Nihayatul Munaa Nining Nur Khamidah, Nining Nur Nur Handayani Nur Shodiq Nurul Hasanah Uswati Dewi Permadi, Noviandi Satrio Permana, Dwi Panji Pitaloka, Frigasari Dianing Priyadi, Maswar Patuh Purnama, Ferdi Putra, Olisiang Chandra Putri, Nuzmika Rachman, Dyah Aulia Rahmawati*, Mia Ika Rahmawati, Mia Ika RANI RACHMAWATI Ratna Wati Retnani, Endang Dwi Retno Indah Sari, Retno Indah Rini Andriani Rita Dewi Kumala, Rita Dewi Ronal Surya Ruhmana, Futikha Dewi Ruminingsih Ruminingsih Rusdiansyah, Yunifan Shabrie, Wiwiek Srikandi Shindy Permana Putra Wiyandika, Shindy Permana Sholichah, Ninik Sianipar, Glory Augusta Elisabeth M. Silalahi, Adelina Christin Silfyana Cahya Manggar Mahdita Siti Rokhmi Fuadati Siti Rokhmi Fuadati Subu, Fransiska Trisyami Irmayati SUHERMIN Suhermin, Suhermin Susanto, Cinditya Marina Sutomo, Lilik Suwardi Bambang H Suwitho, Suwitho Takaria, Iflaha Thadeus Fransesco Quelmo Patty Thadeus Fransesco Quelmo Patty Trisdaningrum, Rinda Tsaanii, Adiilah Adlan Ats Tumewu, James Tunya, Maria Grasella ulfah setia iswara, ulfah setia Uty Wury Ayu Vitriany Vitriany, Uty Wury Ayu Wibowo, Ezra Ariella Wicandra, Ajeng Ayu Wiwid Widayanti Wiwiek Srikandi Shabrie Wiwiek Srikandi Shabrie Wiwiek Srikandi Shabrie Yuliani, Priska Yuliayah, Puspa Lely Ramadhania Yuliesti Rosalia Zufra Inayah