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All Journal AKUNTABILITAS Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Ilmu dan Riset Akuntansi Proceeding of World Conference Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi
Hermanto, Suwardi Bambang
Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Mathematics Medicine & Pharmacology

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PENGARUH LIKUIDITAS, PROFITABILITAS, LEVERAGE, CASH POSITION,DAN GROWTH TERHADAPKEBIJAKAN DEVIDEN Sholikhah, Khurotun Amaliyah; Hermanto, Suwardi Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 5 (2017)
Publisher : STIESIA

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ABSTRACTThis research is meant to test the influence of liquidity, profitability, leverage, cash position, and growth tothe dividend policy of the infrastructure companies in 2008-20015 periods which are listed in Indonesia StockExchange (IDX).The sample selection has been conducted by using purposive sampling to the 118 financialstatementsof 53 go public infrastructure companies which are listed in Indonesia Stock Exchange(www.idx.co.id). The result of the research which has been done by using multiple analysis shows that liquidityand profitability give positive influence to the dividend policy, leverage and cash position give negative influenceto the dividend policy. Meanwhile, growth does not give any influence to the dividend policy with adjusted the RSquare is 0.623 or 62.3%.The independent variable give influence to the dividend payout ratio and theremaining is 0.377 or 37.7% has been influenced by other variables.Keywords : Liquidity, Profitability, Leverage, Cash Position, Growth and Dividen Policy.
PENGARUH PERTUMBUHAN EKONOMI, PENDAPATAN ASLI DAERAH DAN DANA ALOKASI UMUM TERHADAP PENGALOKASIAN BELANJA MODAL Aswati, Vicka Hajar; Hermanto, Suwardi Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 7, No 2 (2018)
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Penelitian ini bertujuan untuk menganalisis pengaruh pertumbuhan ekonomi, pendapatan asli daerahdan alokasi umum terhadap belanja modal pada pemerintahan kabupaten/kota yang ada di provinsijawa timur tahun 2013-2016. Metoda yang digunakan dalam penelitian ini adalah purposive samplingdengan jumlah sampel sebanyak 152 laporan keuangan dari 38 kabupaten/kota seluruh provinsi jawatimur. Data yang digunakan berupada data sekunder yang diambil dari laporan realisasi anggaranpendpatan dan belanja daerah (APBD) kabupaten/kota di provinsi jawa timur dengan periodeobservasi tahun 2013-2016 yang diperoleh dari badan pemeriksa keuangan (BPK) provinsi jawa timur.Hasil penelitian dengan analisis regresi linier berganda menunjukkan bahwa pertumbuhan ekonomi,pendapatan alsi daerah dan dana alokasi umum memiliki pengaruh positif terhadap belanja modal.Dengan nilai adjusted R square sebesar 0,847% yang berarti dapat dijelaskan oleh variabelpertumbuhan ekonomi, pendapatan asli daerah dan adana alokasi umum, sisanya 15,3% dijelaskanoleh variabel lain diluar penelitian ini.Kata Kunci : Pertumbuhan ekonomi, Pendapatan Asli Daerah, Dana Alokasi Umum dan BelanjaModal
PENGARUH PROFITABILITAS, LIKUIDITAS, LEVERAGE, AKTIVITAS DAN NILAI PASAR TERHADAP RETURN SAHAM Rusadi, Putri Lita; Hermanto, Suwardi Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 10 (2017)
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ABSTRACT The purpose of this study examines the effect of Return on Assets, Current Ratio, Debt Equity Ratio, Total Asset Turnover and Earnings per Share to return stock in companies that go public in Indonesia Stock Exchange. The method of selecting the purposive sampling technique against 28 companies from the consumer goods industry sector consisting of 112 observations financial statements for the period 2012-2015.The results of the study with multiple linear regression analysis states that in return on assets, the Current Ratio and Total Asset Turnover significant positive effect on stock returns. While the variable Debt Equity Ratio significant negative effect on stock returns and variable Earning per Share positive effect on stock returns, but not significant. Results of R Square (R2) indicates the number 0.931 or 93.1% of stock returns can be explained by the variable Return on Assets, Current Ratio, Debt Equity Ratio, Total Asset Turnover and Earnings per Share. Key words : Return on Asset, Current Ratio, Debt Equity Ratio, Total Aset Turnover , Earning per Share, Return Saham
PENGARUH RASIO KEUANGAN, UKURAN PERUSAHAAN, DAN REPUTASI AUDITOR TERHADAP OPINI GOING CONCERN Aprinia, Rizki Wulan; Hermanto, Suwardi Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 9 (2016): Jurnal Ilmu & Riset Akuntansi
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The purpose of this research is to examine the influence of financial ratio, firm size, and auditor’reputation to the going concern audit opinion on companies which are listed in Indonesia Stock Exchange (IDX) in 2012-2014 periods. The samples are all sector companies which are listed in Indonesia Stock Exchange in 2012-2014 periods. 1480 companies have been selected as samples by using Stratified Random Sampling method and it results 265 financial statements of the companies and it obtains 33% of going concern audit opinion. The data analysis has been carried out by using logistic regression and independent variables liquidity, profitability, solvability, and company growth ratios, firm size, auditor’reputation, and dependent variable going concern audit opinion. It has been found from the result of the research that variable liquidity, and profitability ratios, and firm size has significant influence to the going concern audit opinion whereas variable solvability, and company growth ratios, firm size, and auditor’reputation do not have any significant influence to the going concern audit opinion.Keywords:Financial ratio, firm size, auditor’reputation, and going concern audit opinion.
PENGARUH KEPEMILIKAN SAHAM DAN RASIO KEUANGAN TERHADAP STRUKTUR MODAL PERUSAHAAN Lestari, Sisil Ayu; Hermanto, Suwardi Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 3 (2015)
Publisher : STIESIA

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This research is meant to test the influence of stock ownership and financial ratio to the company capital structure on the manufacturing companies in 2010-2013 periods which are listed in Indonesia Stock Exchange. The sample has been done by using purposive sampling method and 236 annual financial statements of 78 manufacturing companies which have published their statement through official sites of Indonesia Exchange (www.idx.co.id). The test has been conducted by using multiple regressions analysis with the support of SPSS (Statistical Package for Social Sciences) 20 version, with the independent variables which are: the majority of stockholders (the ownership of stock > 5% is divided by shares in circulation), public stockholders (the logarithm of the number of ownership of stocks < 5%), the dividend policy (dividend payout ratio), free cash flow (the remaining of the subtraction of operating cash flow, capital expenditures and net working capital), profitability (return on asset), firm size (natural logarithm of the total asset) and business risk (return on invested capital) to the dependent variable which is the company capital structure (debt equity ratio). The result of the research shows that 5 variables have influence and 2 variables do not have any influence to the company capital structure. Five variables which have influence to the company capital structure consist of 4 variables which have negative and significant which includes the majority of stockholders, public stockholders, dividend policy, and business risk. Meanwhile, 1 variable which has significant and positive influence is free cash flow. Two variables which do not have any influence to the company capital structure are profitability and firm size. Keywords: Majority Stockholders, Public Stockholders, Financial Ratio, Capital Structure and Multiple Regressions.
PENGARUH STRUKTUR KEPEMILIKAN, KEBIJAKAN DIVIDEN, HUTANG DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN Pertiwi, Santi Trisno; Hermanto, Suwardi Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 7 (2017)
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ABSTRACTThis research is meant to examine the influence of ownership structure which consists of managerial ownership (SKM) and institutional ownership (SKI), dividend policy (DPR), debt policy (DER), and profitability (ROE) to the firm value. The population of this study is all over of property companies in 2012-2015 periods which are listed in Indonesia Stock Exchange (IDX).The sample selection has been done by using purposive sampling to the 172 financial statements of 43 property companies which are listed in Indonesia Stock Exchange (IDX) and the data has been obtained from the official website of Indonesia Stock Exchange (www.idx.co.id). This test uses multiple linear regression analysis technique with SPSS (Statistical Product and Service Solutions) application tool. The result of the analysis which has been done by using multiple analysis shows that managerial ownership (SKM), dividend policy (DPR), debt policy (DER) and profitability (ROE) give positive influence to the firm value whereas institutional ownership (SKI) does not give any influence to the firm value with the Adjusted R Square is 0.234 or 23.4% That the independent variable is less able to influence the dependent variable while the remaining 0.766 or 76.6% is influenced by other variables.
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN, KOMITMEN ORGANISASI DAN GAYA KEPEMIMPINAN TERHADAP KINERJA MANAJERIAL Yunianto, Wisnu Tri; Hermanto, Suwardi Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 1 (2015)
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The purpose of this research is to find out the influence of budgeting participation, organizationcommitment, and leadership style to the managerial performance at PT. Kereta Api Indonesia(Persero) Daerah Operasi 8 Surabaya. The research population is the managers and the employees whohave an authority in the process of budgeting at PT. Kereta Api Indonesia (Persero) Daerah Operasi 8Surabaya, and 63 people have been selected as the samples. The sample collection technique has beencarried out by using purposive sampling. The multiple linear regressions analysis is applied as theanalysis technique. The result of the test describes that the influence of budgeting participation,organization commitment, and leadership style variables to the managerial performance is significant.The result of regressions test describes that R² = 0.668 or 66.8% of all variables i.e.: budgetingparticipation, organization commitment and leadership style simultaneously has influence to themanagerial performance. The result of this research has a limitation that the object of the research is onPT. Kereta Api Indonesia (Persero) Daerah Operasi 8 Surabaya so its generalization level is limited.Keywords: Budgeting Participation, Organization Commitment, Leadership Style, andManagerial Performance.
PENGARUH CAPITAL, ASSET, EARNING DAN LIQUIDITY TERHADAP PERUBAHAN HARGA SAHAM BANK Lestari, Saptorini Dyah; Hermanto, Suwardi Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 9 (2015)
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This research is meant to examine the influence of capital, assets, earning, and liquidity to the changes of stock price on the banking companies which are listed in Indonesia Stock Exchange. The samples have been selected by using purposive sampling technique to the 31 banking companies which have been published their financial statement in 2011-2013 periods, therefore 93 financial statements which meet the sample criteria have been obtained. The analysis technique has been done by using Multiple Regression Analysis and the independent variables i.e.: Capital Adequacy Ratio (CAR), Non-Performing Loan (NPL), Return Of Asset (ROA), Return Of Equity (ROE), Loan to Deposit Ratio (LDR) and the dependent variable i.e.: Stock Price Change (PHS). The result of the research has found that the Capital Adequacy Ratio (CAR), Return Of Asset (ROA), Return Of Equity (ROE) variables have significant influence to the changes of stock price, meanwhile the Non-performing Loan (NPL), and the Loan to Deposit Ratio (LDR) does not have any significant influence to the stock price, and the Capital Adequacy Ratio (CAR), Non-Performing Loan (NPL), Return Of Asset (ROA), Return Of Equity (ROE), and Loan to Deposit Ratio (LDR) variables have significant influence to the changes of stock price.Keywords: CAR, NPL, ROA, ROE, LDR and PHS
ANALISIS PENGARUH KINERJA KEUANGAN DAN ECONOMIC VALUE ADDED TERHADAP RETURN SAHAM Ningsih, Susi Mujia; Hermanto, Suwardi Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 11 (2015)
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This research is meant to examine and to analyze the influence of financial performance to the stock return of transportation service companies which are listed in Indonesia Stock Exchange in 2011- 2013 periods. The independent variables are Return On Assets (ROA), Return on Equity (ROE), Earning Per Share (EPS), Price Earning Ratio (PER) dan Economic Value Added (EVA) to the dependent variable i.e. Stock Return. The research sample has been done by using purposive sampling technique to the 18 companies which have been published their financial statement in 2011- 2013 periods, and 54 financial statements have been met the sample criteria. The data analysis technique has been done by using multiple linear regressions analysis. The result of the research shows that Return on Equity (ROE), Earning Per Share (EPS), Price Earning Ratio (PER) dan Economic Value Added (EVA) variables have influence to the stock return of transportation service companies which are listed in Indonesia Stock Exchange. Meanwhile, Return on Asset (ROA) does not have any influence to the stock return of transportation service companies which are listed in Indonesia Stock Exchange. And the multiple linear regressions model in this research has the value of R2 is 35.1% which means that 35.1% of stock return can be explained by using Return on Assets (ROA), Return on Equity (ROE), Earning Per Share (EPS), Price Earning Ratio (PER) and Economic Value Added (EVA) variables whereas the remaining 64.9% is influenced by other variables outside the model which has been studied.Keywords: Return on Assets, Return on Equity, Earning Per Share, Price Earning Ratio, Economic Value Added, Stock Return.
PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM DAN DANA ALOKASI KHUSUS TERHADAP BELANJA MODAL Azhar, Akbarurrizqillah Al; Hermanto, Suwardi Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 8 (2017)
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ABSTRACTThis research is meant to test the influence of local own resource revenue (PAD), general allocation fund (DAU), and special allocation fund (DAK) to the capital expenditure of Districts / cities government in East Java. The population of this research is all districts / cities in East Java Province in 2012-2015 periods. The purposive sampling method has been conducted by using 139 the Realization Report of Revenue Budget and Local Government Expenditure (LRA-APBD) from 29 local district governments and 9 cities governments in East Java province during the 2012-2015 fiscal periods. The result of this research is multiple linear regressions analysis technique explains that Partially 1) local own source revenue give significant and positive influence to the allocation of capital expenditure. 2) general allocation fund give significant and positive influence to the allocation of capital expenditure. 3) special allocation fund give significant and positive influence to the allocation of capital expenditure. And simultaneously the local own source revenue, general allocation fund and special allocation fund give significant and positive influence to the allocation of capital expenditure of districts / cities in East java. The value of Adjusted R Square is 0.948, it shows that the independent variables can explain the dependent variable.Keywords: Local own source revenue, general allocation fund, special allocation fund, capital expenditure.
Co-Authors Afkarina, Zia Agustin, Trisia Akbarurrizqillah Al Azhar, Akbarurrizqillah Al Anggriani, Febry Anie Sasmita Meilina, Anie Sasmita Aprinia, Rizki Wulan Aswati, Vicka Hajar Budi Riharjo, Ikhsan Danny Adhitya Desi Fia Kuslihaniati, Desi Fia Effendi, Erdianza Septian Ema Novita Sari, Ema Novita Fidiana, Fidiana Isma Arum Wardiana Ivoni Ike Liando, Ivoni Ike J Jamaluddin Khurotun Amaliyah Sholikhah, Khurotun Amaliyah Kristianto, Oktavianus Langgeng Prayitno Utomo Lestari, Anis Puji Lestari, Saptorini Dyah Lilis Ardini Ningsih, Susi Mujia Nur Fadjrih Asyik Patmawati Patmawati, Patmawati Pertiwi, Santi Trisno Qomariyahti, Nova Dwi Ramadhani, Zakky Ribka Armanda, Ribka Ririanty, Reffida Octian Ririt Ambarsari, Ririt Rufaida, Ida Rusadi, Putri Lita Sa’diyah, Siti Saraswaty, Shieta Sisil Ayu Lestari, Sisil Ayu Yunianto, Wisnu Tri