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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PELAPORAN KEUANGAN Pradipta, Dedik Norman; Suryono, Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 3 (2017)
Publisher : STIESIA

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This research is aimed to find out empirical evidences about some factors which influence the timeliness offinancial report of manufacturing company which is listed in Indonesia Stock Exchange. Factors which beingtested in this research is firm size, profitability, debt to equity ratio, auditor quality, and audit opinion. Thesamples of this research are 207 manufacturing companies which are listed in Indonesia Stock Exchange in2012-2014 periods and these manufacturing companies have been taken by using purposive sampling method.These factors then are tested by using logistic regressions and its significance level is 5 percent.The result of thisresearch has identified that firm size, profitability, debt to equity ratio and auditor quality has significantinfluence to the timeliness of financial reporting, meanwhile audit opinion does not have any influence to thetimeliness of financial statement of manufacturing companies which are listed in Indonesia Stock Exchange.This is due to the audit opinion on the financial statements drawn up does not affect the management to delivera robust set of reports right or not timeliness.Keywords: timeliness, firm size, financial ratio, auditor quality, audit opinion.
PENGARUH OBJEKTIVITAS, INTEGRITAS, PROFIL KAP, DAN KUALITAS AUDIT TERHADAP INDEPENSI AUDITOR Fajarani, Septanti; Suryono, Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 10 (2017)
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ABSTRACTPublic accountant or an independent auditor in auditing the client company has a strategic position as the thirdpartieswho carry out the duties and the responsibilities from the manager to audit the company financialstatement. Public accountant is the profession whichis trusted by the community. Public accountant is expectedas the neutral party who does not take side. The great trust from the usersof audited financial statements andother services which have provided by public accountants has requiredthe public accountant to notice theindependence in carrying out their tasks. This researchis meant to find out the influence of objectivity, integrity,KAP profile, and audit quality to the auditor independence. The data has been obtained by issuingquestionnaires to 50 respondents whoare the auditors in public accountant firm in Surabaya. The analysss hasbeen performed by using multiple linear regressions analysis. Based on the survey result, it has been revealedthat objectivity give significant influenceto the independence of the auditor, integrity give significant influencetothe independence of the auditor, KAP profile give significant influence to the independence of the auditor, andaudit quality give significant influence to the independence of the auditor in public accountant firm in Surabaya.Keywords: objectivity, integrity, KAP profile, audit quality, auditor independence
PENGARUH DPR, EPS DAN DER TERHADAP HARGA SAHAM Rahmawati, Dwi; Suryono, Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 6 (2017)
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ABSTRACTThis study is meant to identify and to analyze the influence of dividend payout ratio, earnings per share, debt to equity ratio to the stock price of Property and Real Estate companies which are listed on the Indonesia Stock Exchange (BEI).The population has been obtained by using purposive sampling method on Property and Real Estate companies which are listed in Indonesia Stock Exchange (IDX) in 2011-2015 periods and based on the predetermined criteria 37 Property and Real Estate companies have been obtained as samples. The analysis method has been done by using multiple linear regression analysis and the SPSS 23 (Statistical Product and Service Solutions).The result of hypothesis testwhich has been done by using t test shows that all research variables i.e. dividend payout ratio, earnings per share and debt to equity ratio give significant and positive influence to the Property and Real Estate companiesKeywords: Dividend payout ratio, earning per share, debt to equity ratio, stock price
PENGARUH KEUANGAN, KUALITAS AUDITOR, KEPEMILIKAN PERUSAHAAN TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN Difa, Rivenski Atwinda; Suryono, Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 8 (2015)
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This research is meant to analysis some factors that have influence to the going concern audit opinion.The thing that can become the consideration of the auditor in giving going concern audit opinion canbe done by seeing internal factor e.g. financial condition and audit quality that is related to the auditorperformance in giving going concern audit opinion from the previous year as a consideration forgiving going concern audit opinion for the following year, and company ownership can be aconsideration in giving going concern audit opinion since the company will be protected fromfinancial difficulty with the presence of company ownership. This research has been carried out bymeans of secondary data search and by using 12 samples from the list of manufacturing companies inIndonesia Stock Exchange during the periods of 2009, 2010, 2010, 2011, and 2012. The logisticregression analysis is employed as the technique in this research to test the hypothesis. The result ofhypothesis test shows that audit quality has positive influence on going concern audit opinion. Thefinancial condition variable and company ownership has negative influence on going concern auditopinion.Keywords: Going Concern Audit Opinion, Previous Year Opinion, Financial Condition, AuditQuality, Company Ownership
PENGARUH PENGENDALIAN INTERNAL DAN AUDIT INTERNAL DALAM MENDETEKSI KECURANGAN (FRAUD) Putri, Rahmita Ariami; Suryono, Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 8 (2016): Jurnal Ilmu & Riset Akuntansi
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This research aims to know the influence of internal controls against fraud levels in PT Graha Envirotama Knights and to know the influence of internal audit towards the level of cheating in PT Graha Envirotama Knights. The technique of sampling by the census method because the samples processed are taken from all members of the population, so that the obtained Samples as many as 32 employees of PT Graha Envirotama Knights who work in the financial section. The dependent variable in this study i.e. the level of cheating, while the independent variable in this study i.e. internal control and internal Audit. Technique of data analysis was done using multiple linear regression were used to examine the influence of variables the dependent variables independent of using program SPSS version 17. Based on the results ofa multiple regression analysis with a level of significance of 5%, then the research indicates that: (1) Internal control effect on the level of cheating and (2) Internal Audit have an effect on the level of Cheating in PT Graha Envirotama Knights.Keywords: Internal control, Internal Audit, the level of cheating
PENGARUH FAKTOR INTERNAL DAN EKSTERNAL PERUSAHAAN TERHADAP AUDIT DELAY Rahmawati, Selvia Eka; Suryono, Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 7 (2015)
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Audit delay can be defined as the length of time in finishing audit which is measured from the closing date of annual book to the date of the finishing of independent audit report. This research is meant to find out empirical evidence about audit delay factors on the manufacturing companies which are listed in Indonesia Stock Exchange (IDX) from 2011 to 2013. Some factors which are examined in this research are i.e.: profitability, solvability, operation complexity, audit opinion and Public Accountant Office size as the independent variables, meanwhile the dependent variable is audit delay.The samples are manufacturing companies which are listed in IDX from 2011 to 2013. The data is the secondary data and the sample collection method has been done by using purposive sampling. The multiple linear regressions analysis is used as the analysis instruments on the 5% significance level. The samples are 96 companies with three years observation periods so 288 observation objects have been selected.The result of the examination shows that the firm size, profitability and operation complexity have negative influence to the audit delay whereas the solvability, auditors’ opinion, and Public Accountant Office size variables do not have any influence to the audit delay.Keywords: Audit delay, Profitability, Solvability, Operation Complexity, Auditors’ Opinion, and Size of Public Accountant Office (KAP).
PENGARUH STRUKTUR MODAL, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN Wulandari, Novi Eka; Suryono, Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 7, No 1 (2018)
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Tujuan utama perusahaan adalah memaksimalkan nilai perusahaan. Nilai perusahaan mencerminkankinerja perusahaan yang dapat mempengaruhi persepsi investor terhadap perusahaan yang seringdikaitkan dengan harga saham. Semakin tinggi harga saham semakin tinggi pula nilai perusahaan.Nilai perusahaan dapat memberikan kemakmuran pemegang saham secara maskimum apabila hargasaham meningkat. Penelitian ini bertujuan untuk mengetahui pengaruh Debt to Asset Ratio , Debt toEquity Ratio, Ukuran perusahaan, Return on Asset , Return On Equity , dan Net Profit Marginterhadap nilai perusahaan. Sampel penelitian yang digunakan adalah perusahaan Consumer Goodsyang terdaftar di Bursa Efek Indonesian tahun 2014-2016. Sampel penelitian sebanyak 27 perusahaanconsumer goods, dimana metode yang digunakan adalah purposive sampling. Analisis datamenggunakan alat analisis uji regresi berganda yang didahui dengan uji asumsi klasik yang terdiridari uji normalitas, uji multikolonearirtas, uji heteroskesdastisitas dan uji autokorelasi. Pengujianhipotesis dilakukan dengan menggunakan uji F dan uji T. Hasil penelitian menunjukkan bahwa Debtto Assset Ratio dan Net Profit Margin berpengaruh negatif dan signifikan terhadap nilai perusahaan.Sedangkan Debt to Equity Ratio, Ukuran Perusahaan, Return on Assets dan Return on Equityberpengaruh positif dan siginifikan terhadap nilai perusahaan.Kata Kunci : Nilai Perusahan, Debt to Asset Ratio, Debt to Equity Ratio, Ukuran Perusahaan, Returnon Asset
TRANSPARANSI DAN AKUNTABILITAS PEMERINTAH DESA DALAM PENGELOLAAN ANGGARAN PENDAPATAN DAN BELANJA DESA (APBDES) Faridah, Faridah; Suryono, Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 5 (2015)
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This research is meant to find out how far the implementation of transparency and accountability principles of village chief in managing the Village Budget (APDes) at the village of Sidogedungbatu Sub-District of Sangkapura District of Gresik in the Village Allocation Fund (ADD) through the activities i.e.: the planning, the implementation, the reporting, and the responsibility. The descriptive which is done by using the qualitative approach is used as the research method. The informants of this research are the village chief, the management team of Village Allocation Fund of Sidogedungbatu village, Vice Chairman of Village Consultative Agency (BPD) and Community Representatives.The data collection technique has been done by conducting interview, observation, and documentation analysis. The data analysis technique has been done by organizing the data, simplifying of data, data analysis process and the result of interpretation.The result of the research shows that the village chief of Sidogedungbatu village Sub-District of Sangkapura District of Gresik has carried out the transparency and accountability principles to the management of Village Budget (APBDes) in 2013 budget’s year. Generally, the transparency and accountability principles at the village of Sidogedungbatu Sub-District of Sangkapura District of Gresik has been running well, even though there are some weaknesses which need to be improved. suitable with the existing provisions.Keywords: Village Budget (APBDes), Village Allocation Fund, Transparency and Accountability.
ANALISA PENERAPAN PRINSIP- PRINSIP GOOD CORPORATE GOVERNANCE DAN PENGENDALIAN INTERNAL Iskandar, Bintang Kusnardani; Suryono, Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 10 (2015)
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The implementation of Good Corporate Governance (GCG) is the concept which emphasizes the obligations and the rights which are owned by the elements of Cooperative GCG. The elements of cooperative GCG i.e.: member, caretaker, supervisor, PPL, group PJ, internal audit group and management staffs. Problem about how the whole elements of GCG carry out their obligations and rights in accordance with the portion of each position is adjusted to the existing GCG principles will be discussed in this research. The GCG principles are transparency, accountability, autonomy, responsibility, and fairness. This research will explain about how the main supporting element of GCG in the cooperative in the form of internal control is conducted. It has been obtained from the result of the analysis that the caretakers of Kopwan SBW has conducted the implementation of GCG successfully and the supervisor has monitored the course of the implementation of GCG principles has been done by the whole elements of GCG cooperative. The caretakers has carried out all efforts to maintain the values of GCG principles by the internal control system which is supported by all elements of GCG cooperative with the implementation of Reward and Punishment system as one of motivation instruments of GCG elements in running the regulations..Keywords: Good Corporate Governance, Cooperative, Cooperative Stakeholder
ANALISIS TINGKAT KESEHATAN BANK (PENDEKATAN RGEC) PADA BANK RAKYAT INDONESIA 2013-2015 Putri, Ratna Lutfiani; Suryono, Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 8 (2017)
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ABSTRACTThis research is aimed to find out the health level of Bank Rakyat Indonesia Persero Tbk in 2013-2015 periods which is reviewed simultaneously from aspects i.e. Risk Profile, Good Corporate Governance, Earnings, Capital, and RGEC. The data analysis method has been done by using the bank health analysis with risk approach (Risk-based Bank Rating) which includes the assessment of the RGEC factors. The result of the research at PT Bank Rakyat Indonesia Persero Tbk in 2013 period shows that the Bank is very healthy, it is shown by Risk Profile aspect which includes the NPL ratio of 1,26% and the LDR is 88,54%. Earnings aspect includes 4,74% ROA and NIM 7,94%. Capital aspect includes CAR 15,25%. The 2014 period shows that the Bank is very healthy and it is shown by Risk Profile aspect which includes the NPL Ratio 1,26% and the LDR 81,75%. Earnings aspect includes ROA 4,31% and NIM 12,24%. Capital aspect includes the CAR ratio 13,49%. And the 2015 period shows that the Bank is very healthy, it is shown by Risk Profile aspect which includes the NPL ratio 1,26% and the LDR 81,75%. Earnings aspect includes ROA 4,31% and NIM 12,24%.Keywords: Bank Health Level, CAMEL, CAMELS, RGEC
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