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INDONESIA
Jurnal Ilmu dan Riset Akuntansi
Published by Seekolah Tinggi Ilmu Ekonomi Indonesia
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Jurnal Ilmu dan Riset Akuntansi adalah publikasi elektronik yang diterbitkan oleh Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya. Jurnal Ilmu dan Riset Akuntansi merupakan publikasi artikel dalam bentuk elektronik dimana adalah hasil karya mahasiswa program studi sarjana dan pascasarjana jurusan akuntansi
Arjuna Subject : -
Articles 3 Documents
 1 
Search results for , issue " Vol 1, No 12 (2012)" : 3 Documents clear
PENGARUH PENGALAMAN KERJA, INDEPENDENSI, DAN KOMPETENSI TERHADAP KUALITAS HASIL PEMERIKSAAN DENGAN KEPATUHAN ETIKA AUDITOR SEBAGAI VARIABEL PEMODERASI Samsi, Nur
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 1, No 12 (2012)
Publisher : STIESIA

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Abstract

The purpose of this study is to know the influence of: (1) the auditor experience work toward the quality of inspection results; (2) the auditors independence toward the quality of inspection results; (3) the auditor competences toward the quality of inspection results; (4) the interaction between work experience and auditor compliance ethics toward quality of inspection results, (5) the interaction between the independence and compliance auditor ethics toward the quality of inspection results; and (6) the interaction between competence and compliance auditor ethics toward the quality of the inspection results.. This research is a quantitative study, determining sample using purposive sampling / judgment sampling, and to test hypotheses using multiple regression statistical methods (Multiple Regression). Results of analysis shows that the variables; work experience, independence, work experience and interaction of compliance auditor ethics, and the interaction of the independence and compliance auditors ethics have an effect on the quality of inspection result. While the variables; competence and interaction competence and compliance auditor ethics have no effect on the quality of inspection result . Keywords : Work experience, independence, competence, auditor ethics, audit quality.
PENGARUH CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA DI INDUSTRI PERBANKAN INDONESIA Wahyono, R. Erdianto Setyo
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 1, No 12 (2012)
Publisher : STIESIA

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Abstract

This study aims to examine the effect of corporate governance on earnings managementpractices in the banking industry that are listed in the Indonesia Stock Exchange (ISX). CorporateGovernance Mechanisms used in this study is the internal mechanism. The population used in thisstudy is a banking company public limited company and the national private banking companies listedon the Indonesia Stock Exchange (ISX) in 2008-2010. Research data obtained from ISX andIndonesian Capital Market Directory (ICMD) where there are 31 companies listed on the StockExchange of banking during the period 2008-2010. Sample selection is done by purposive samplingmethod. Of the sampling method, collected 66 observations from 24 companies that went publicbanking / 3 years. By using simple regression analysis as a method of research, the results showed thatthe mechanism of corporate governance have an insignificant effect on earnings management inbanking companies go public are detected by using a specific model of accrual of Beaver and Engel(1996). The results of these studies indicate that the mechanism of corporate governance by thebanking company is not effective in reducing earnings management practices. Therefore, based on theresults of this study concluded that corporate governance mechanisms do not work effectively inimproving the performance of the banking company.Keywords: Corporate Governance, Internal Mechanisms, Earnings Management
PENGARUH STRUKTUR CORPORATE GOVERNANCE DAN KEPUTUSAN KEUANGAN TERHADAP KEBIJAKAN DEVIDEN DAN NILAI PERUSAHAAN Triwulan, Heni; Wahidahwati, Wahidahwati
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 1, No 12 (2012)
Publisher : STIESIA

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Abstract

The purpose of this study is to test whether the constitutional ownership, managerial ownership,board size, funding decisions and investment decisions and dividend policy affect the value of thecompany. The results of this study show that: (1) Institutional Ownership positive effect ondividend policy ; (2) Managerial ownership has a positive effect on dividend policy ; (3) The size ofthe board of commissioners has no effect on dividend policy ; (4) The funding decision does notaffect the dividend policy ; (5) The investment decision positive effect on dividend policy ; (6)Institutional Ownership positive effect on the value of firms ; (7) Managerial ownership negativelyaffect the value of the company ; (8) Size commissioners positive effect on firm value ; (9) Thedecision of funding has a positive effect on firm value ; (10) The investment decision does not affectthe value of the company ; (11) Devidend policy has no effect on firm value.Key words : institutional ownership , Managerial Ownership , funding decisions , investmentdecisions , dividend policy , the value of the company .

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