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PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN Wulansari, Retno; Sapari, Sapari
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 8 (2017)
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ABSTRACTCorporate social responsibility is the form of corporate responsibility to improve social and environmentalproblems which has occurred by operational activities of the company whereas the implementation of goodcorporate governance basically has the objective to provide advances to the performance of a company to allparties who concerned with the company are underserved. The purpose of this research is (a) to examineempirically the corporate social responsibility disclosure give influence to firm value, (b) to examine empiricallythe implementation of good corporate governance give influence to the firm value. The data collection techniqueshas been performed by using documentation method in the form of annual financial statements of manufacturingcompanies which have been obtained from Indonesia Stock Exchange. The data analysis has been carried out byusing multiple linear regression analysis. Based on the results of the hypothesis test, it can be concluded that (1)corporate social responsibility disclosure give positive influence to the firm value. By conducting the practice ofcorporate social responsibility, it can enhance the company image in the eyes of the public and shareholders, (2)the implementation of good corporate governance give positive influence to the firm value, when the companyhas implemented the good corporate governance.Keywords: CSR, GCG, firm values.
PENERAPAN PSAK NO.34 PADA LAPORAN KEUANGAN PT. MULTI SARANA TEKNIK INDONESIA Astutik, Mura Dia; Sapari, Sapari
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 10 (2015)
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The research has been carried out on PT. Multi Sarana Teknik Indonesia. PT. Multi Saran Teknik Indonesia is a construction company which is located in Surabaya. This research is meant to find out the implementation of revenue and burden recognition which has been done by using the completion percentage method to the PSAK No. 34 (Revised 2010) about the contract of the construction in accordance with the financial statement on PT. Multi Sarana Teknik Indonesia. Qualitative method is applied in this research. Qualitative method is the method which focuses on logical thinking by making a selection among the formulation of the problem, the purpose, the technique, and the paradigm or the thinking concept in order to find out the meaning of the phenomenon. Qualitative method is meant to comprehend the phenomenon which has been experienced by the subject of the research. It can be concluded that PT. Multi Sarana Teknik Indonesia has not in accordance with the PSAK No. 34 (Revised 2010). Therefore, the researcher has made some journals to adjust the financial statement (the Balance Sheet & the Profit and Loss) based on the PSAK No. 34.Keywords: Income, Burden, Construction, Percentage of Completion Method.
PENGARUH GOOD CORPORATE GOVERNANCE DAN RETURN ON ASSETS TERHADAP NILAI PERUSAHAAN LQ 45 Sutrismi, Sutrismi; Sapari, Sapari
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 7, No 1 (2018)
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Salah satu tujuan dari perusahaan adalah meningkatkan nilai perusahaan yang akan berpengaruhterhadap kemakmuran para pemegang saham. Namun pada penerapannya tidak bisa dipungkiribahwa terdapat perbedaan kepentingan antara manajemen dan pemegang saham yang menimbulkankonflik keagenan. Oleh karena itu, penerapan good corporate governance dan return on assets dalamperusahaan menjadi penting guna meminimalisir konflik keagenan. Penelitian ini bertujuan untukmenguji pengaruh Good Corporate Governance (kepemilikan manajerial, kepemilikan institusional,dewan direksi, komisaris independen, dan komite audit) dan Return On Assets terhadap nilaiperusahaan LQ 45. Populasi dalam penelitian ini adalah perusahaan LQ 45 yang terdaftar di BursaEfek Indonesia (BEI) pada periode 2013-2016. Total sampel penelitian adalah 25 perusahaan yangditentukan melalui purposive sampling. Metode analisis yang digunakan adalah analisis regresi linierberganda dengan alat bantu aplikasi SPSS 20. Hasil dalam penelitian ini menunjukkan bahwa: (1)kepemilikan manajerial tidak berpengaruh terhadap nilai perusahaan; (2) kepemilikan institusionalberpengaruh positif terhadap nilai perusahaan; (3) dewan direksi berpengaruh positif terhadap nilaiperusahaan; (4) komisaris independen tidak berpengaruh terhadap nilai perusahaan; (5) komite audittidak berpengaruh terhadap nilai perusahaan; (6) return on assets berpengaruh positif terhadap nilaiperusahaan.Kata kunci: Good Corporate Governance, Return On Assets, Nilai Perusahaan
PENGARUH AKUISISI TERHADAP PROFITABILITAS PERUSAHAAN PENGAKUISISI YANG TERDAFTAR DI BURSA EFEK INDONESIA Saputri, Devi Septian; Sapari, Sapari
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 7 (2015)
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In this research, the source of data has been done by using secondary data which has been obtained from Indonesia Stock Exchange. This research uses companies which have conducted acquisition in 2012. The sample collection method has been done by using purposive sampling and it should be in accordance with the determined criteria. The analysis which has been carried out to test the hypothesis in this research is quantitative analysis and different test of paired sample t test. The normality test and data homogeneity should be carried out before the different test. The result of the test which has been done by using paired sample t test shows that there is an insignificant increase on gross profit margin, there is a significant decrease on net profit margin, return on investment, return on equity and there is an insignificant decrease the rent-ability of economy on the non-financial companies which have conducted the acquisition in 2012.Keywords: Acquisition, Profitability Ratio, Non-Financial Company.
PENILAIAN KESEHATAN BANK DENGAN PENDEKATAN RISIKO (RISK BASED BANK RATING) Asnina, Siska Fitriya; Sapari, Sapari
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 8 (2016): Jurnal Ilmu & Riset Akuntansi
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This main aims of this study is to assess rate of health commercial bank is carried out by using Risk BasedBank Rating approach or it is commonly called as Risk Profile, Good Corporate Governance, Earning, andCapital (RGEC) method. This research applies descriptive qualitative. The result is the risk profile factor whichis measured by using 2012-2014 NPL ratio which shows that the bank is in a very good condition with theaverage value is ≤ 2% every year. The 2012-2014 LDR ratio shows that the bank is in good condition with theaverage value is 82%-84% every year. The assessment of 2012-2014 GCG factor shows that the bank is in goodcondition even though there are some banks in quite well and less good in 2012. The rentability factor which ismeasured by using 2012-2014 ROA and NIM ratios show the average result of the assessment that the bank isin good condition every year. The capital factor which is measured by using CAR shows that in 2012-2014periods the bank is in a very good condition every year.Keywords: good corporate governance, bank health, risk approach, financial ratio.
PENGARUH SUKU BUNGA, RASIO PERBANKAN, DAN AKTIVA PRODUKTIF TERHADAP KINERJA KEUANGAN BPR Ashar, Riesty Calona; Sapari, Sapari
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 1 (2015)
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Rural Banks (BPR) is one of the banking industries in which its primary activity is collecting fund from the public and then the bank distributes its fund in order to obtain profit. Therefore it is important for the bank to keep public trust, since its business activity relies onpublic trust. The purpose of this research is to test empirically the influence of interest rates, banking ratio, and productive assets to the financial performance on PT BPR Prima Kredit Utama that is located on Surabaya in 2010-2013. The sample which is banking company is PT BPR Prima Kredit Utama. The data is financial statement of PT BPR Prima Kredit Utama and the interest rates in the website of Bank Indonesia in 2010-2013. Theinterest rates, non performing loan (NPL), loan to deposit ratio (LDR), cash adequacy ratio (CAR), operating cost compare to operating revenue (BOPO) and growth assets are employed as the dependent variables whereas the return on assets (ROA) is employed as the dependent variable. The multiple linear regressions which are examined by using t-test and F-test are used as the analysis technique. The research data is normally distributed during the period of observation. Based on the normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test the variablethat deviatesfromthe classicalassumptions has not been found yet. It shows that the available datahas met the requirement by using model of multiple linearregressions. The result of the research shows that non performing loan (NPL), loan to deposit ratio (LDR), cash adequacy ratio (CAR), operating cost compare to operating revenue (BOPO) variables have positive influence to the return on assets (ROA), while the interest rates and the growth of productive assets have negative influence to the return on assets (ROA). The prediction capability of these six variables to the return on assets (ROA) in this research is 35.8%, whereas the remaining 64.2% is influenced by other factors which are not included in this research model.Keywords: Interest, Deposit, Loans.
PENGARUH NILAI TUKAR DAN INFLASI TERHADAP DIVIDEND PAYOUT RATIO PADA PERUSAHAAN LQ45 Sapari, Sapari; Pramitha, Anasthasia
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 10 (2017)
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ABSTRACTThe purpose of this research is to find out whether the fluctuation of foreign exchange rate and inflation rate give influence to the dividend payout ratio by using nett profit as the intervening variable.The population is all companies which are listed in LQ45 in 2008-2015 periods whereas the samples are 7 companies which always exist in LQ 45 lists during the observation period. The data has been obtained from the secondary data i.e. IDX and Statistics Indonesia and the data has been analyzed by using path analysis and causal step.The result of the analysis shows that the fluctuation of foreign exchange rate and inflation rate does not give direct influence to the dividend payout ratio but through the nett profit as the intervening variable, it is shown by the the t test that the fluctuation of foreign exchange rate and inflation rate give significant influence to the nett profit but it does not give any influence to the dividend payout ratio. The result of the research has proved that nett profit has firm correlation with dividend payout ratio.Keywords: Exchange rate, nett profit, inflation ratio
PENERAPAN SISTEM BAGI HASIL DAN PERLAKUAN AKUNTANSI PEMBIAYAAN MUDHARABAH Pertiwi, Petty Amalia; Sapari, Sapari
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 7 (2017)
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ABSTRACTAlong with the sharia economic development, Islamic financial institutions are required to bemore optimal in managing their financial activities. This research is aimed to find out the procedures,the accounting treatment, and the calculation of Mudharabah with reference to SFAS No. 105. Thesubject of this research is Sharia Financial Service Cooperative (KJKS) Muamalah Berkah SejahteraSurabaya. The analysis technique has been done by using qualitative descriptive, in which the data hasbeen obtained from the company is analyzed and compared with the existing theories.The result of the research shows that KJKS Muamalah Berkah Sejahtera Surabaya has run theprocedure of mudharabah financing well, the process of providing information in terms of mudharabahfinancing has been done, pillars and terms of mudharabah financing has been fulfilled, mudharabahfinancing has been documented, and investment activities which has been financed is in accordancewith Islamic principles. Moreover, KJKS Muamalah Berkah Sejahtera Surabaya has implemented theaccounting treament and the calculation of profit sharing in accordance with the SFAS No. 105 quitewell in terms of recognizing, measuring, presenting and performing disclosure.Mudharabah financing recognition is carried out on the delivery of the capital, when the revenueacquisition of profit sharing, and the return mudharabah capital. The presentation of mudharabahfinancing in the financial statements on the balance sheet component on the next side of assets, profit /loss is presented in the form of grouping of revenues and expenses according to the characteristics oftransactions, and disclosures are presented in the recording to the financial statements.Keywords: Sharia Finance, Mudharabah financing, profit sharing.
RISK – BASED AUDIT ATAS PENJUALAN (Studi Kasus Pada PT. UNITED MOTORS CENTRE) Kumalasari, Intan Asri; Sapari, Sapari
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 5 (2016): Jurnal Ilmu & Riset Akuntansi
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Sales are one of the existing factors which can generate profit in business; when the sale of goods is high, it will gain more profit obtains and the risk that might occur will be high as well. The establishment of audit on sales is expected to find out the information which free from fraud, so that it will increase efficiency and effectiveness of the sales of the company and the objective of the company can be achieved. This research is meant to develop the risk based audit method on sales at PT. United Motors Centre. With the risk based audit, when the risk is high and the attention that has to be given is getting great in order to ensure that the risk adequacy on a company can be managed in accord with the risk limit that has been determined by the company. This research is field study method and the technique applies observation, interview, and inspection. The result of this research shows that source of the risk is in the weak bond of a system and procedures (process, human resources, or internal control), environment and ways of working not conducive moreover some policies of the company are consider to be loose in dealing with the problems, and it has the potency to influence the security of the firm assets, statement reliability, and information that is related to financial, and functional efficiency and effectiveness in using the company resources.Keywords: Risk-based Audit, Sales, Risk Sources, Risk Potency.
PENERAPAN PSAK NO. 45 PADA LAPORAN KEUANGAN YAYASAN HIMMATUN AYAT SURABAYA. Bestari, Teguh Kristanti Laksmi; Sapari, Sapari
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 1 (2015)
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This research starts from the development of non-profit institutions in Indonesia that is the transparency of financial institution demands aconsistentand comparable standardof recording and reporting, it has been expected that by implementing the PSAK No. 45 the institution can process the financial information more professional and more qualified. The purpose of this research is to find out whether the presentation of the financial statements of Yayasan Himmatun Ayat Surabaya on the PSAK No. 45 and to find out whether the PSAK No.45 can be implemented competelyon thepreparation ofthe financial statements ofthe Yayasan Himmatun Ayat Surabaya.This research applies descriptive qualitative in which its purpose is to disclosure the real condition and fact onYayasan Himmatun Ayat Surabaya in the presentationof thefinancial statements whetherit hasmetthe standard of financial statement which is in accord with the PSAK No. 45 i.e.: the statements of financial position, the statements of activity, the statement of cash flow, and the recording of the financial statements. Based on the result of the research,it has been found that the Yayasan Himmatun Ayat Surabaya has notimplementedthe PSAK 45 yet and it is cannot be implemented completely on this foundation, since there is a problem with the human resources which is in the comprehension process of the financial statements, so the implementation takes more time tobe processed. The researcher recommends that the foundation should change the standard of preparation of financial statements so it can be in accord with the existing financial standard in Indonesia. Since the human resources have not got the skill in this field, training should be given to them in order to improve their capacity in the preparation of financial statement which is in accord with the standard.Keywords: Standard of Reporting, Statement of Financial Position, Statement of Activity, Statement of Cash Flow.
Co-Authors Ashar, Riesty Calona Asnina, Siska Fitriya Bestari, Teguh Kristanti Laksmi Dimas Rahmadi, Dimas Dwi Rinawati, Dwi Erna Santoso, Erna Indriati, Dewi Kumalasari, Intan Asri Lestari, Winda Putri Mardiana, Ferisca Tri Mura Dia Astutik, Mura Dia Nisa, Widya Choirun NOVI PURI SISWIANINGRUM, NOVI PURI Pertiwi, Petty Amalia Pramana, Gede Wira Jaya Pramitha, Anasthasia Putri Armala Ulfah, Putri Armala Rizky Ariyanti, Rizky Rosalia, Yuliesti Saputri, Devi Septian Sari, Oktavia Kartika Sari, Wulandari Puspita Sutrismi, Sutrismi TATI NURHAYATI