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INDONESIA
Jurnal Ilmu dan Riset Akuntansi
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Core Subject : Economy, Science,
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
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Articles 14 Documents
Search results for , issue " Vol 2, No 12 (2013)" : 14 Documents clear
DAMPAK KINERJA TEKNOLOGI INFORMASI TERHADAP KUALITAS SISTEM INFORMASI Estuningsih, Estuningsih
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 12 (2013)
Publisher : STIESIA

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Abstract

This research is a study at a private company in Surabaya and Sidoarjo which has appliedinformation technology in carrying out their business operational. The primary purpose of thisresearch is to analyze the influence of information technology performance to the quality ofinformation system. This research gives managerial implication of steps which should be taken by acompany which applies information technology in order to improve information technologyperformance so it will generate a better quality of information system.The population in this research is companies which apply information technology in carryingout their business operational which are located in Surabaya and Sidoarjo. 4 (four) companies are usedas samples in this research. As much as 150 people who come from these 4 companies are taken assamples, with the criteria as the users of information technology i.e. the business employees which theinformation system is built for them. Only as much as 140 samples can be processed as the data, itmeans that only 93% of the total samples areappropriate to be used as data. The suitability of theserespondents’ answering data are analyzed by using research models which are developed fromtheoretical mind frame by using SEM confirmatory analysis.It can be seen from the result of data analysis that hypothesis is accepted, it indicates that theperformance of information technology has positive influence to the information system quality whichis generated by the information technology. Plan and Organize, Acquire and Implement, Delivery andSupport, and Monitor and Evaluate variables are the performance of information technology indicatorwhich is capable to form a good model.Keywords : Information Technology Performance, Information System Quality, Plan andOrganize, Acquire and Implement, Delivery and Support, and Monitor andEvaluate.
ANALISIS RASIO KEUANGAN TERHADAP RETURN SAHAM DAN NILAI PERUSAHAAN Chotimah, Chusnul
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 12 (2013)
Publisher : STIESIA

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Abstract

The purpose of this research is to find out the analysis of financial ratio to the company’s stock and value (Tobins’Q). Samples in this research are metal and chemical industry manufacturing companies which are listed in the Indonesia Stock Exchange during the period of 2008–2012 periods by using purposive sampling method. The statistic test method is using the multiple linear regressions analysis in this research. Current Ratio, Total Assets Turn Over, Debt to Equity Ratio, Return on Assets, Return on Equity, Price Earnings Ratio are used as independent variables in this research, stock return and company’s value (Tobins’Q) are used as dependent variables. The result of research shows that current ratio has no significant influence to the stock return and Tobins’Q. Total Assets Turn Over has no significant influence to the stock return but it has significant influence to the Tobins’Q while Debt to Equity Ratio, Return on Assets, Return on Equity, Price Earnings Ratio have significant influence to the stock return and Tobins’Q.Keywords: Financial Ratio, Company Performance, Stock Return, and Tobins’Q.
PENGARUH PENGEMBANGAN KARIER DAN PEMBERIAN INSENTIF DALAM MENINGKATKAN KINERJA PEGAWAI Retnaningrum, Tri Wulandari
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 12 (2013)
Publisher : STIESIA

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Abstract

The purpose of this research is to examine the influence of career development and incentive granting in order to improve employees’ performance. This research is conducted in non-goverment organization (LSM) ISCO Foundation in the city of Surabaya by using quantitative research. The data collection is done by issuing questionnaires. The data is obtained by issuing questionnaires to 60 employees who have the authority in career development and incentive granting at ISCO Foundation and the returned questionnaires are 50 questionnaires. The data quality test is used both validity and reliability test then classic assumption tests which are used in this research are normality test, heterocedacity test, multicolinearity test, and autocorrelation test. Hypothesis test which is used in this research is Adjusted R2 , Simultaneous test (F test), and Partial test (T test). Based on the hypothesis test, the result of research shows that there is positive influence. The independent variable (career development and incentive granting) has an influence to the dependent variable (employees’ performance) is proved by value of 0,000 and 0,006 which is smaller than significant level at 5%. It proves that employees’ performance level at ISCO Foundation have high productivity to the career development and incentive granting.Keywords: Career Development, Incentive Granting, Employees’ Performances
PENGARUH LOCUS OF CONTROL DAN PROSEDUR REVIEW TERHADAP PENGHENTIAN PREMATUR ATAS PROSEDUR AUDIT PADA KAP DI SURABAYA Putri, Dian Atmaja
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 12 (2013)
Publisher : STIESIA

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Abstract

The purpose of this research is to test the influence of locus of control and review procedure to the premature termination of auditing procedure. The research population is KAP auditors in Surabaya with the samples are 50 respondents. The data collection is conducted by distributing questionnaires to the auditors’ respondents; the hypothesis test is done by using the multiple regressions method. The research result shows that locus of control and review procedure has significant influence to the premature termination of auditing procedure. Auditors who have external locus of control are tend to perform premature termination of auditing procedure while premature termination on infective audit procedure allows the premature termination to occur on auditing procedure. Keywords: Locus of Control, Review Procedure, Auditing Procedure.

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