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IMPLEMENTASI GOOD CORPORATE GOVERNANCE PADA PT POS INDONESIA MPC SURABAYA Sukmawati, Ade Ayu; Suryono, Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 11 (2015)
Publisher : STIESIA

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This research is meant to find out the implementation of Good Corporate Governance and to find out the five principles constraints that are encountered by the company i.e.: openness, accountability, responsibility, independence, and fairness. It has been found from the result of the research that the company has implemented the Good Corporate Governance by preparing the RKAP for every fiscal year, determine task clarity and responsibility of each department within the company, establish partnerships and community development program, make regulations which prohibit all company organs in conducting transactions which contradict to the interest and taking personal benefit from the corporate activities under its management, implementing human capital management system which is based on the principles of openness, fairness, motivating and free of bias.Keywords: Openness, Accountability, Responsibility, Independence, Fairness
ANALISIS TATO, NPM, DAN ROA TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN FOOD & BEVERAGE Sulistyowati, Sulistyowati; Suryono, Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 4 (2017)
Publisher : STIESIA

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This research is meant to test the influence of total assets turnover (TATO), net profit margin (NPM), andreturn on Assets (ROA) to the profit growth of go public companies. The research sample has been conductedby using purposive sampling. There are 50 financial statementswhich have met the criteria have been obtainedfrom 10 food & Beverages Companies in 2010-2014 periods.The data analysis has been done by usingmultiple regressions analysis and the independent variables i.e.: total assets turnover (TATO), net profitmargin (NPM), and return on assets (ROA). The dependent variable is profit growth (PL). The results of thisresearch have found that the variables i.e.: total asset turnover (TATO), net profit margin (NPM), return onAssets (ROA) have significant influence to the profit growth (PL). This finding is supported by the coefficientdetermination (R2) is 0.799 which shows that 79.9% of the profit growth can be explained by the variables i.e.:total assets turnover (TATO), net profit margin (NPM), and return on Assets (ROA). Meanwhile, theremaining is 20.1% has been influenced by other variables which are not included in the research models.
PENGARUH INDEPENDENSI AUDITOR, ETIKA AUDITOR, DAN PENGALAMAN AUDITOR TERHADAP KUALITAS AUDIT Rahayu, Titin; Suryono, Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 4 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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This research studies about the influence of independency, ethic, and experience to the audit quality. The scope of this research is all public accountants who work at Public Accountant Firm (KAP) in Surabaya city. The purpose of this research is to analyze the influence of independency, ethic, and auditor experience to the audit quality.This research is a causative research. This research has been done by using hypothesis test and research planning in the form of survey, the samples are 8 KAP in Surabaya and the data applies questionaire which is issued to the Public Accountant Firm(KAP). The research analysis model has been done by using multiple linear regressions.The result of this research shows that independency has significant and positive influence to the audit quality, it shows that the audit quality can be achieved if the the auditorhas independency attitude. Ethic has significant and positive influence to the audit quality, It shows when the auditor ethic is getting better, the audit quality will be better as well. Experience has significant and positive influence to the audit quality, when the length of the work experience which is owned by the auditors is getting better, the audit quality is getting better as well.Keywords: Auditor Independency, Auditor Ethic, Auditor Experience, Audit Quality.
PENGARUH DUE PROFESSIONAL CARE, TIME BUDGET PRESSURE, KOMPETENSI, MOTIVASI TERHADAP KUALITAS AUDIT Amalina, Zata Isma Rizki; Suryono, Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 4 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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The research studies the influence of Due Professional Care, Time Budget Pressure, Competency and Auditor Motivation to the audit quality. The scope of this research is all auditors who work at Public Accountant Office in Surabaya. The purpose of this research is to analyze the influence of Due Professional Care, Time Budget Pressure, Competency and Auditor Motivation to the audit quality. Based on the characteristic of the problem, this research is a correlation research. This research applies hypothesis and research design in the form of survey, and the samples are 10 Public Accountant Offices in Surabaya and the data is the questionnaires which have issued in Public Accountant Offices. This research has been done by using multiple linear regressions analysis model. The result of the analysis shows that variables i.e. Due Professional Care, Time Budget Pressure, Competency and Auditor Motivation have positive influence to the audit quality. The interpretation is when the Due Professional Care, Time Budget Pressure, Competency and Auditor Motivation that are owned by an auditor is getting high, the audit quality that will be generates is getting better as well.Keywords: Due Professional Care, Time Budget Pressure, Competency and Auditor Motivation, and Audit Quality
PENGARUH LIKUIDITAS, PROFITABILITAS DAN TOTAL PERPUTARAN ASET TERHADAP HARGA SAHAM Widyaningrum, Chintya; Suryono, Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 10 (2017)
Publisher : STIESIA

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ABSTRACTThis research is aimed to examine the influence of liquidity, pfofitability and total assets turnover to the share price through the annual financial statements which have been prepared by food and beverages companies which are listed in Indonesia Stock Exchange. The independent variables in this research are current ratio, return on assets and total assets turnover. Meanwhile the dependent variable is stock price.The populations in this research have been selected by using purposive sampling method to the food and beverages companies which are listed in Indonesian Stock Exchange (IDX) in 2011-2015 periods and based on the predetermined criteria then eight food and beverage companies have been selected as samples. The analystical method has been conducted by using multiple linear regression analysis and the SPSS (Statistical Product and Service Solutions) instrument. The result of the research shows that the F test of independent variables which consist of CR, ROA, and TATO give influence to the dependent variable which is stock price. One the t test CR gives significant and negative influence to the stock price with its regression coefficient is -389.118 and its significance level of 0.000. The ROA give positive and significant influence to stock price with its regression coefficient of 19671.985 and its significance level of 0.000. Meanwhile TATO does not give any influence to the stock price.Keywords : Liquidity, profitability, total assets turnover, stock price.
PENGARUH INTERPERSONAL TRUST, KOMPETENSI, INDEPENDENSI, DAN ETIKA TERHADAP SKEPTISME PROFESIONAL AUDITOR Sari, Ayu Putri Mustika; Suryono, Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 2 (2017)
Publisher : STIESIA

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This research discusses about the influence of Interpersonal Trust, competency, independency, and ethic tothe Skeptiscs of professional auditors. It has been found from the result of analysis that i.e.: (1) interpersonaltrust has significant influence to the sceptics of professional auditors. When the level of interpersonal trustwhich is owned by the auditor is getting better, the sceptics of professional auditor will be better as well; (2)competency has significant influece to the skeptics of professional auditor, it means that when the competencylevel which is owned by an auditor is high, the skeptics of professional auditor obtained is high as well; 3)independency has significant influence to the skeptics of professional auditor, it means that when theindependency level which owned by an auditor is high, the skeptics of professional auditor obtained will be highas well; 4) ethic has significant influence to the skeptics of professional auditor. When the etnic which is ownedby an auditor is high, the skeptics of professional auditor obtains will be improved.Keywords: interpersonal trust, competency, independency, ethic, skeptics of profesional auditor
PENGARUH PROFITABILITAS, LEVERAGE DAN OPINI AUDIT TERHADAP AUDIT DELAY Wariyanti, Wariyanti; Suryono, Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 9 (2017)
Publisher : STIESIA

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ABSTRACTThe financial statements are the source of informations or communications about the financial and the operating activities of the company within a specific period that is used to describe the performance of the company.The time difference between the date of the financial statementand the date of the audit opinion on the financial statement indicatesthat the length of time in the audit completionwhich has been done by the auditor.This time difference in the audit is commonly called as audit delay. This researchis aimed to examine the influence of profitability, leverage, and the audit opinion to the audit delay. The population is all manufacturing companies which arelisted in Indonesia Stock Exchange (IDX) in 2012-2015 periods.The sample collection technique has been done by using specific criteria (purposive sampling) which have been desired by the researcher. The number of the samples in one year is as many as 44 companies, so 176 research objects within 4 years have been selected as samples. The data is the secondary data in the form of financial statements and company audit reports which has been obtained from Indonesia Stock Exchange (IDX). It has been found from the results of the research that profitability (ROA) does not giveany significant influenceto the audit delay whereas leverage (DER) and audit opinion give significant influence to the audit delay.Keywords: financial statements, audit reports, audit delay, profitability, leverage, audit opinion.
PENGARUH KUALITAS AUDIT, AUDIT FEE, DAN PROFIL KANTOR AKUNTAN PUBLIK TERHADAP INDEPENDENSI AUDITOR Waluyo, Anang Didik; Suryono, Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 1 (2015)
Publisher : STIESIA

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The purpose of this research is to analyze the influence of audit quality, audit fee, and Public Accountant Office (KAP) profile to the independency of auditor. The result of the analysis which has been done shows that: (1) the audit quality has significant influence to the independency of auditor; it indicates that the independency of auditor can be achieved if the auditor has good audit quality. When the audit quality level which is owned by the auditor is getting better, the independency of auditor is getting better as well, (2) audit fee has significant influence to the independency of auditor, it means that when the audit fee level which is owned by the auditor increase, the independency of auditor increase as well, (3) the Public Accountant Office (KAP) profile has significant influence to the independency of auditor, it shows that when the Public Accountant Office (KAP) profile is getting larger, the independency level which is owned by the auditors is getting larger as well.Keywords: corporate governance, institutional ownership, managerial ownership, audit committee, firm value.
FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN MAKANAN DAN MINUMAN Sansoethan, Dithya Kusuma; Suryono, Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 1 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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The purpose of this research is to test both simultaneously and partially the influence of profitability, asset structure, asset growth, firm size, and liquidity to the capital. The samples are 11 food and beverages companies which are listed in Indonesia Stock Exchange in 2010-2014 periods and these companies have been selected by using purposive sampling. The result of the research shows that the regression models of this research have met the requirement that there are no symptoms of i.e.: heteroscedasticity, multicolinearity, and correlation and the data has been normally distributed. The result of the research shows that simultaneously profitability, asset structure, asset growth, firm size, and liquidity have significant influence to the capital structure, and the magnitude of the influence is 41%. Meanwhile, the result of partial research shows that from these five variables i.e.: profitability, asset structure, asset growth, firm size, and liquidity, there are two variables which have significant influence to the capital structure i.e.: asset structure and liquidity whereas profitability, asset growth, and firm size do not have any significant influence to the capital structure.Keywords: Profitability, Asset, Firm Size, Liquidity, Capital Structure
PENGARUH PROFITABILITAS DAN AKTIVITAS TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN RETAIL Lestari, Nurdika Dewi; Suryono, Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 11 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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This research is aimed to test whether profitability which consists of return on assets, return on equity, net profit margin, operating profit margin and activity which consists of inventory turnover affect to the profit growth of retail companies which are listed in Indonesia Stock Exchange in 2012-2014 periods. This research has been done by using quantitative approach and multiple regressions analysis method. The data has been done by using secondary data from publication statement from official website www.idx.co.id and IDX Corner STIESIA Surabaya. The data collection technique has been carried out by using documentation and literature study. The sample collection has been done by performing purposive sampling. 17 companies which have met the criteria have been selected as samples, so the numbers of observation are 51 observations. The result of this research shows that: (1) return on assets has positive influence to the profit growth; (2) return on equity has positive influence to the profit growth; (3) net profit margin has positive influence to the profit growth; (4) operating profit margin has positive influence to the profit growth; and (5) inventory turnover has positive influence to the profit growth.Keywords: Profitability ratio, activity ratio, profit growth.
Co-Authors Ade Ayu Sukmawati, Ade Ayu Afrianto, Kus Afrisa Adhita Putri, Afrisa Adhita Agus Wahyudi Akhmad Riduwan Akhsaniati, Novi Dwi Anang Didik Waluyo, Anang Didik Apriliani Issana Putri, Apriliani Issana Ardi Pramono Arifin, Sugeng Moh Ayu Putri Mustika Sari, Ayu Putri Mustika Azka Yahdiyani, Azka Bagir, Muhamad Baskoro, Ronggo Basuki, Wahyu Sunaryo Bhirowo Yudo Pratomo Binti Amaliyah Mufida, Binti Amaliyah Calcarina Fitriani Retno Wisudarti Christantie Effendy Christanto, Sandhi Dibrata, Himendra Warga Difa, Rivenski Atwinda Djayanti Sari Djoko Adi Prasetio, Djoko Adi DWI RAHMAWATI Elita Rachmawati, Elita Endro Basuki FAHMI RIZALDI, FAHMI Fajarani, Septanti Faridah Faridah Fildzah Syahmina, Fildzah Firdaus, Riyadh Fithrah, Bona Akhmad FRW, Calcarina Hermanto, Suwardi B. Heryanti, Chrisna Dwi Hidayat, Nopian Husein, Akhmad Syaiful Fatah Ichrom, Mochamad Ika Miftahul Jannah, Ika Miftahul Iskandar, Bintang Kusnardani Itla, Itla Lalenoh, Diana Christine Lestari, Nurdika Dewi Luluk Atika Rahmawati, Luluk Atika Mahisa, Orizanov Mardiyah Anugraini, Mardiyah Mildawati, Titik Mulyono Mustikawati, Siti Rakhmah Nadiyah, Farah Nofa Prima Amalia, Nofa Prima Novanianto Rendra K.P., Novanianto Nur, Rifdhani Fakhrudin Nurdiansyah, Elba Nurul Isvatul Muvidha, Nurul Isvatul Nuryawan, Iwan Osman Sianipar Pangroso, Agung Pangroso Perbatasari, Inggita Dyah Pradipta, Dedik Norman Pratiwi, Argitania Diah Putri, Rahmita Ariami R. Rendra Okta Pratama Putra, R. Rendra Okta Pratama Rahmatisa, Dimas Rahmatisa, Dimas Rahmawati, Selvia Eka Ramayani, Julita Ratih Kumala Fajar Apsari Ratna Lutfiani Putri, Ratna Lutfiani Rudita, Muhammad RW, Calcarina Fitriani Saleh, Siti Chasnak Sansoethan, Dithya Kusuma Sarosa, Pandit SATRIYAS ILYAS Septica, Rafidya Indah Silalahi, Antonius Sri Rahardjo Sudadi Sudadi Sudjito, M. H Sulistyowati Sulistyowati Sutjipto Ngumar, Sutjipto Suyasa, Agus Baratha Tatang Bisri Titin Rahayu, Titin Wahidahwati Wahidahwati Wariyanti, Wariyanti Widowati, Sari Ayu Widyaningrum, Chintya Wulandari, Novi Eka Yunita Kurniawati, Yunita Yusmein Uyun Zata Isma Rizki Amalina, Zata Isma Rizki