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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 7 Documents
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Search results for , issue " Vol 2, No 2 (2013)" : 7 Documents clear
ANALISIS RASIO KEUANGAN UNTUK MENGUKUR KINERJA KEUANGAN PADA PERUSAHAAN SEMEN DI BURSA EFEK INDONESIA Khoidha, Rhesti
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 2 (2013)
Publisher : STIESIA

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Abstract

The purpose of research is to conduct whether the companies which are examined are the financial performance of cement companies in the IDX which are considered from liquidity ratio, the financial performance of cement companies in the IDX which is considered from solvability ratio, the financial performance of cement companies in the IDX which is considered from activity ratio, and the financial performance of cement companies in the IDX which is considered from profitability ratio. Descriptive qualitative approach is used by the researcher as the data analysis. It is performed by collecting, presenting and analyzing the data by using financial ratio analysis. Based result of inferential research concludes that when PT Indocement Tunggal Prakarsa Tbk is seen from the liquidity ratio and solvability ratio point of view, its liquidity ratio and solvability ratio are the best. When it is seen from the activity ratio and the profitability ratio point of view PT Semen Gresik is the best. Meanwhile, when it is seen comprehensively from all existing financial ratios, PT Semen Gresik Tbk is the best of the rest.Keywords: financial report analysis, financial ratio, cement company.
PENGARUH RASIO KEUANGAN TERHADAP PERUBAHAN LABA Yolanda, Desinta Ayu
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 2 (2013)
Publisher : STIESIA

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Abstract

This research is meant to find out the influence of financial ratio significantly to the profit changes. The population in this research is Property and Real Estate industrial companies which are listed in the Indonesia Stock Exchange which publishes its financial report from 2008 to 2011. The sample collection technique is conducted by using purposive sampling, 17 companies samples in this research. The data analysis which is used in this research is the multiple linear regressions and hypothesis test which is conducted by applying 17th version SPSS software. This research uses four independent variables as the indicator of assessment influence company profit change which is performed by using Quick Ratio, Total Assets Turnover, Debt to Total Assets Ratio, Net Profit Margin. The result indicates that partially only Total Asset Turnover and Net Profit Margin which has significant influence to the profit changes, while Debt to Total Asset Ratio has significant negative influence to the profit changes while Quick ratio has no significant influence to the profit changes. But, simultaneously, Quick Ratio, Total Asset Turnover, Debt to Total Asset Ratio and Net Profit Margin has significant influence to the profit changesKeywords: Quick Ratio, Total Assets Turnover, Debt to Total Assets Ratio, Net Profit Margin, and Profit Changes.
PENGARUH CORPORATE GOVERNANCE, RASIO KEUANGAN DAN CASH POSITION TERHADAP KEBIJAKAN DIVIDEN Wahyudi, Arif
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 2 (2013)
Publisher : STIESIA

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Abstract

The purpose of this research is to analyze the influence of good corporate governance, financial ratio and cash position to the dividend policy. Good corporate governance variables consist of managerial ownership and institutional ownership. Financial ratio variables which are used in this research are profitability (ROA), Liquidity (CR), and Leverage (DER). This research has found some evidences that managerial ownership, institutional ownership, profitability, liquidity, leverage, and cash position simultaneously have significant influence to the dividend policy. The result of research shows that managerial ownership, institutional ownership, profitability variables partially have influence to the dividend policy. While, liquidity, leverages, and cash position variables have no influence to the dividend policy. Keywords: Corporate Governance, Financial Ratio, Cash Position
PENGARUH GOOD CORPORATE GOVERNANCE DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN SUKARELA PERUSAHAAN MANUFAKTUR Riznawaty, Nur Fitri
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 2 (2013)
Publisher : STIESIA

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Abstract

The voluntary disclosure is the types of information which are not required by the capital market supervisory board to be revealed. Voluntary disclosure index is a number that indicates the completeness of voluntary items presented in the company’s annual report. This research is conducted in manufacturing companies which are classified as the chemicals and basic industries, various industries, and consumer goods industries which are listed in the Indonesia Stock Exchange in 2011. The multiple regressions analysis is applied as the analysis technique in this research. The result of research findings indicate that ownership concentrate, the size of the company, the proportion of independent commissioners and the public accountant office specialized in industries simultaneously have significant influence to the voluntary disclosure of manufacturing industry companies which are listed in the Indonesia Stock Exchange in 2011. The partial influence indicates that only ownership concentrate, the size of the company, and the public accountant office specialized in industries variables which have significant influence to the voluntary disclosure. While, the proportion of independent commissioners has no significant influenceKeywords: Voluntary Disclosure, Voluntary Disclosure Index, Agency Theory, Good Corporate Governance
PENERAPAN CORPORATE SOCIAL RESPONSIBILITY DALAM MENCAPAI SUSTAINABLE GROWTH (STUDI KASUS PT SUPRAMA) Bintari, Revita Novi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 2 (2013)
Publisher : STIESIA

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Abstract

This research is meant to evaluate the implementation of Corporate Social Responsibility. CSR as one of important elements in business in order to reach sustainable growth. The result of the research indicates that PT Suprama has been implementing the CSR whether internally or externally. The implementation of CSR on PT Suprama has influence the sustainable growth indirectly. This can be proved by the improvement of sales percentage, reputation, and the expansion of PT Suprama sales territory from year to year.Keywords: corporate Social Responsibility, Sustainable Growth, Internal and External CSR, Sustainable Report.
EVALUASI AKUNTANSI PERTANGGUNGJAWABAN DALAM MENILAI KINERJA MANAJEMEN Pravitasari, Wenda Maretha Dwi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 2 (2013)
Publisher : STIESIA

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Abstract

The purpose of this research is to find out how far the companies in implementing the accounting responsibility which function as planning, cost preparation and management achievement appraisal are. The object of the research is PT Tuffiadi Semesta Surabaya. Qualitative method is applied as the method of research and descriptive analysis technique. The result of research shows that the budgeting system of PT Tuffiadi Semesta Surabaya is done by using bottom up method which is started by analyzing the lower-level managers to the upper-level managers who involve in the budgeting. The company cannot be said perfectly well in preparing the budgeting system since it has not separated the controllable and uncontrollable cost which causes the indistinct search of manager’s responsibility for incurred cost so it will affect on the weakening of cost control. In the implementation of accounting responsibility, budgeting should be prepared in appropriate with the level of responsibility centers in the company. Therefore the company should implement the accounting responsibility system in accordance with the applied rules. Keywords: Accounting Responsibility, Controllable and Uncontrollable Cost, Performance Appraisal
PENGARUH PENGUNGKAPANCORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA PERUSAHAAN Yani, Widya
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 2 (2013)
Publisher : STIESIA

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Abstract

The purpose of this research is to test the influence of Corporate Social Responsibility disclosure to the Return on Equity and Stock Return in the manufacturing companies which are listed in the Indonesia Stock Exchange. Quantitative research is the type of research which is used in this research by emphasizing on the research variable test with figures and by performing data analysis with statistics procedures. Independent variable which is applied in this research is the Corporate Social Responsibility. The dependent variables apply Return on Equity and Stock Return.The samples of this research are the secondary data from the Indonesia Stock Exchange which is the annual report of manufacturing companies which are listed in 2009-2011. The samples are selected by using purposive sampling method with the determined criteria. As much as 26 companies per years or 78 per firm years are selected by using the above criteria.The simple linear regression analysis is applied in this research with statistics t test as hypothesis. Based on the result of t test between CSR and ROE variable are found to have significant value as much as 0.032 which means the first is accepted. The result of t test between CSR and Stock Return variable are found to have significant value as much as 0.038 which means the second hypothesis is accepted. The result of this research indicates that the implementation of Corporate Social Responsibility has significant positive influence to the Return on Equity and Stock Return. This condition describes the disclosure of Corporate Social Responsibility is getting better which reflects the company performance is getting better as well.Keywords: corporate social responsibility, return on equity, stock return.

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