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Subardjo, Anang
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FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP KINERJA INSTANSI PEMERINTAH KOTA SURABAYA Banusu, Andrea Arneyani; Subardjo, Anang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 6 (2017)
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ABSTRACTThis research is meant to find out the influence of budget preparation participation, human resource quality, internal control system, and the use of information technology to the performance of local government institution on the Local Apparaturs Working Unit of Surabaya city. The data is the primary data. The data has been collected by issuing questionnaires to the respondents. The total amount of the research samples are the entire employees on 17 Local Apparaturs Working Units of Surabaya city and the sample collection technique has been done by using purposive sampling and the 64 respondents in 17 Local Apparaturs Working Units of Surabaya city have been selected as samples. The criteria are: civil servant i.e. the accounting department staff and budgetary department staff. The data analysis has been carried out by using multiple linear regressions analysis and the SPSS 20.0 software for windows to process the questionnaire data. The result of the research shows that budget preparation participation, human resource quality, internal control system, and the use of information technology give positive influence to the performance of the Local Government institution.Keywords: Performance, human resources quality, information technology, budget, internal control system
PENGARUH CSR TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL INTERVENING Milayati, Depi; Subardjo, Anang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 8 (2015)
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This research examines the influence of Corporate Social Responsibility to the firm value with financial performance which is measured by using Return on Asset as the intervening variable on manufacturing companies which are listed in Indonesia Stock Exchange. The companies which have been selected as samples in this research is the manufacturing companies in the food and beverages sector which are listed in Indonesia Stock Exchange in 2011-2013 periods. The sample collection has been done by using purposive sampling method and the sample selection which is based on the determined criteria and 10 companies have been selected as samples. The data analysis technique is two-stage regression analysis. The purpose of this research is used as the consideration in order to gain information about the involvement of Corporate Social Responsibility, financial performance, and firm value and to find out how great the advantage of social disclosure which is useful for the company and the stakeholders. The result of the research shows that Corporate Social Responsibility has an influence to the firm value whereas the financial performance is the intervening variable between Corporate Social Responsibility and firm value.Keywords: Corporate Social Responsibility, Return on Asset, and firm value
PENGARUH LIKUIDITAS, SOLVABILITAS, AKTIVITAS DAN PROFITABILITAS TERHADAP NILAI PASAR Yulianto, Franky Christian; Subardjo, Anang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 1 (2017)
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Capital market is one of the alternatives for the company to seekfor fund source and as the facility for investors toinvest their capital. The investors conduct price earnings ratio analysis to the stock because price earnings ratiocan describe the company performance in the future. When the price earnings ratio of stock is high, the profitgrowth which is expected by the investors will be high as well. This research is aimed to find out the influence ofliquidity, solvability, activity, and profitability to the market value of automotive companies which are listed inIndonesia Stock Exchange. The population is the financial statement of go public automotive companies. Thesample share 12 automotive companies which are listed in the IDX from 2010 to 2014.The result of the researchshows that liquidity, solvability and activity do not have any influence to the market value of automotivecompanies which are listed in Indonesia Stock Exchange. Meanwhile, profitability has negative influence to themarket value with its significance value is 0.042.Keywords: Liquidity, solvability, activity, profitability, market value.
KONSEP VALUE FOR MONEY DALAM MENGUKUR KINERJA PELAYANAN SEKTOR PUBLIK Agustin, Risa Dwi; Subardjo, Anang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 6 (2017)
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ABSTRACTThis research is meant to find out the concept of value for money which is measured by Report onAccountability and Performance of Government Institutions (LAKIP) in 2015 at Revenue and FinancialManagement Offices City of Surabaya. This research is a qualitative descriptive research. The data collectiontechnique has been conducted by using observation, documentation, and interview. The performance indicatorsmeasures 3 (three) main elements in the value for money concept i.e. economy, efficiency, and effectiveness. Theresult of the research of the Report on Accountability and Performance of Government Institutions(LAKIP) City of Surabaya shows that It can be stated that the economy aspect can been seen from theprocurement of office goods and services in which the budget fund which has been used to run this activity is91.6%. The efficiency aspects can be seen from the intensification and the extension activities of local tax byusing 86.45% of the available budget. The effectiveness can be seen from the achievement of local tax which hasgenerated as many as 102.22%. Therefore, the outcome is more than 100% and it can be stated effective.Keywords: Value for Money, Economy, efficiency, effectiveness, outcome.
PENGARUH KEPEMILIKAN MANAJERIAL, FREE CASH FLOW DAN INVESTMENT OPPORTUNITY SET TERHADAP DPR Fadhilaturrochmah, Ayu; Subardjo, Anang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 7 (2017)
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ABSTRACTThis research is meant to examine the influence of managerial ownership, free cash flow, and investment opportunity set to the dividend payout ratio through annual financial statement which has been prepared by automotive companies which are listed in Indonesia Stock Exchange. The independent variables of this research are managerial ownership, free cash flow and investment opportunity set whereas the dependent variable is dividend payout ratio. This research is quantitativeand the research population is automotive companies which are listed in Indonesia Stock Exchange (IDX) in 2011-2015 periods. The research samplesare 12 automotive companies which has been selected by using purposive sampling technique. The data analysis technique has been carried out by using multiple linear regressions analysis. The result of the research shows that managerial ownership and free cash flow give influence to the dividend payout ratio whereas investment opportunity set does not give any influence to the dividend payout ratio.Keywords: Managerial Ownership, Free Cash Flow, Investment Opportunity Set, Dividend Payout Ratio.
PENGARUH TANGGUNGJAWAB SOSIAL PERUSAHAAN TERHADAP PROFITABILITAS DENGAN VARIABEL MODERASI TATA KELOLA PERUSAHAAN Cristy Putra, Stephanus Himawan; Subardjo, Anang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 6 (2016): Jurnal Ilmu & Riset Akuntansi
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This research is meant to study the influence of corporate social responsibility (CSR) to the profitability (ROE) with the Good Corporate Governance (GCG) as the moderating variable in the manufacturing company in the food and beverages companies which are listed in the IDX in 2012-2014 periods. The samples are 13 food and beverages companies which are listed in the IDX, with the observation numbers are 39 and they have been selected by using purposive sampling. The data of audited financial statement and annual statement have been obtained from Indo-Exchange File (IDX). The hypothesis test has been done by using multiple linear regressions to test the influence of corporate social responsibility (CSR) in profitability (ROE) with the Good Corporate Governance (GCG) as the moderating variable. In this research the corporate social responsibility variable (CSR) is measured by using the corporate social disclosure index (CSDI) variable, profitability is measured by using return on equity (ROE), and the Good Corporate Governance (GCG) has been done by using management ownership. The result of this research which has been done by using multiple linear regressions shows that corporate social responsibility (CSR) has an influence to the profitability (ROE). Meanwhile, the analysis of moderating variable with method of interaction test which is moderated regression analysis (MRA) shows that the Good Corporate Governance is moderated the influence of corporate social responsibility (CSR) in profitability (ROE).Keywords: Corporate Social Responsibility, Profitability, Good Corporate Governance (GCG).
PENGARUH TATA KELOLA PERUSAHAAN TERHADAP TARIF PAJAK EFEKTIF Ain, Qurrotul; Subardjo, Anang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 12 (2015)
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The purpose of this research is to examine the mechanism of corporate governance to the effective taxrate (ETR). Corporate governance variable is measured by using director compensation, director shareholding,the numbers of audit committee, and audit quality. Meanwhile, the control variable in this research is measuredby using the growth rate of the company and the performance of the company. The samples are manufacturingcompanies which are listed in Indonesia Stock Exchange (BEI) in 2011 – 2013 periods. The sample collectionmethod has been done by using purposive sampling and 15 companies have been selected as samples. Meanwhile,the methods of the analysis are descriptive statistical tests, classic assumption test, multiple regressions analysis,model test, and hypothesis test. The results of the research show that (1) the director compensation hassignificant and positive influence to the effective tax rate, (2) the director shareholding has significant andnegative influence to the effective tax rate, (3) the numbers of audit committee have significant and positiveinfluence to the effective tax rate, (4) the audit quality has positive and significant influence to the effective taxrate, (5) the growth rate of the company has significant and positive influence to the effective tax rate, and (6) theperformance of the company has significant and negative influence to the effective tax rate.Keyword: Corporate Governance, Effective Tax Rate (ETR), Director Compensation, Director Shareholding,Audit Quality.
PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP KINERJA DAN NILAI PERUSAHAAN Wiranata, Sri Roso; Subardjo, Anang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 12 (2017)
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This research is aimed to determine the influence of the proportion of independent board of commissioners, auditcommittee, managerial ownership, and institutional ownership to the corporate performance which is measuredby using the ROA and firm value is measured by using Tobins Q.The population is manufacturing companieswhich are listed in Indonesia Stock Exchange in 2013-2015 periods. Samples have been selected by usingpurposive sampling technique. The numbers of samples are 36 companies of 116 manufacturing companieswhich are listed in Indonesia Stock Exchange in 2013-2015 periods. The classic assumption test which consistsof normality test, multicolinearity test, autocorrelation test and heteroscedasticity test is conducted before thedata analysis technique. The analysis method has been done by using multiple linear regressions method.Theresult of the research shows that 1) the proportion of the board of independent commissioner gives influence tothe corporate performance (ROA) and firm value. 2) The size of audit committee does not give any influence tothe corporate performance (ROA) and firm value. 3) Managerial ownership gives influence to the corporateperformance (ROA) and firm value. 4) Institutional ownership gives influence to the corporate performance(ROA) and firm value.Keywords: Good corporate governance, corporate performance, firm value
PENGARUH KINERJA KEUANGAN TERHADAP KINERJA EKONOMI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Laili, Siti Nur; Subardjo, Anang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 8 (2017)
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ABSTRACTThis research is meant to find out the influence of financial performance to the economic performance. Thefinancial performance is measured by using financial ratio. The financial ratio in this research is liquidity ratiowhich is proxy by current assets, leverage ratio is proxy by debt to equity ratio, profitability ratio is proxy byreturn on assets, and activity is proxy by total assets turnover. Meanwhile, the economic performance ismeasured by using market variable standard i.e. stock price. The population of this research is 144manufacturing companies which are listed in Indonesia Stock Exchange in 2011-2015. The sample collectiontechnique has been done by using purposive sampling method and 37 samples during 2011-2015 have beenobtained. The data has been conducted by using secondary data which has been selected by using documentationtechniques which consist of 2011-2015 manufacturing company annual report. The data analysis method of thisresearch has been carried out by using multiple linear regressions analysis.The result of this research shows thatliquidity ratio, leverage and activity do not give any influence to the economic performance whereas theprofitability ratio gives influence to the economic performance.Keywords: Liquidity ratio, leverage, profitability, activity, economic performance.
FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY Istifaroh, Anisya; Subardjo, Anang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 6 (2017)
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ABSTRACTThis research is meant to examine some factors which influence the corporate social responsibility disclosure of manufacturing companies which are listed in Indonesia Stock Exchange (IDX) and PROPER of the ministry of Environmental in 2011-2015. Some factors which are used in this research are profitability, leverage, board of commissioner size and environmental performance. The dependent variable which is used in this research is corporate social responsibility disclosure. The population of this research is 67 manufacturing companies which are listed in Indonesia Stock Exchange and PROPER of the ministry of Environmental in 2011-2015 periods. The sample collection technique has been done by using purposive sampling and 18 companies which have met the research criteria have been selected as samples. The analysis method has been carried out by using multiple linear regressions. The analysis method has been carried out by using multiple linear regressions analysis with the instrument of SPSS 23 version for windows. The result of this research shows that profitability has positive influence to the corporate social responsibility disclosure, leverage has positive influence to the corporate social responsibility disclosure, board of commissioner size has positive influence to the corporate social responsibility disclosure and environmental performance has positive influence to the corporate social responsibility disclosure.Keywords: Profitability, leverage, board of commissioner size, environmental performance, corporate social responsibility disclosure.
Co-Authors Agustin, Risa Dwi Andrea Arneyani Banusu, Andrea Arneyani Anisya Istifaroh, Anisya Annisah, Annisah Ayu Fadhilaturrochmah, Ayu Depi Milayati, Depi Febriana, Rahma Gunadi, Arif Inayatillah, Yulia Itsnaini, Hafidah Mufliha Laili, Siti Nur Lazia, Hanefi Mami Mukhamad Najib Puspita, Mery Dwilinda Qurrotul Ain, Qurrotul Sayekti, Neny Winda Stephanus Himawan Cristy Putra, Stephanus Himawan Tambunan, Widya Novita Berliana Wiranata, Sri Roso WUNER, DHANY RISCHARD Wurianti, Exti Lusiani Ega Yulianto, Franky Christian Zebriyanti, Devi Eka