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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 15 Documents
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Search results for , issue " Vol 3, No 3 (2014)" : 15 Documents clear
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, DAN LEVERAGE TERHADAP PRAKTIK INCOME SMOOTHING Sari, Aning Yunita
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 3 (2014)
Publisher : STIESIA

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Abstract

The purpose of this research is to examine the influence of company size, profitability and leverage to the income smoothing practice. The population is manufacturing companies which are listed in Indonesia Stock Exchange from 2009 to 2012. 36 companies have been selected by using purposive sampling method. The data is obtained through website www.idx.co.id. The data analysis is using logistic regression. The result of simultaneous test shows that company size, profitability, and leverage have an influence to the income smoothing practice. The partial examination shows that company size and profitability have significant influence to the income smoothing practice. The leverage has no significant influence to the income practice smoothing.Keywords: Income Smoothing, Company Size, Profitability, and Leverage
PENGARUH RASIO KEUANGAN DAN KEBIJAKAN DIVIDEN TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Rachmawati, Anggun Arif
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 3 (2014)
Publisher : STIESIA

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Abstract

The purpose of this research is to find out the influence of financial ratio (current ratio, debt to assetratio, total asset turnover, and profit margin.) as well as dividend policy (dividend payout ratio) to the profitgrowth. The analysis technique is using multiple regression analysis in order to forecast the significant value ofregression coefficient which later shows the significant value of financial ratio variable and dividend policy tothe profit growth at the manufacturer companies which are listed in Indonesia Stock Exchange. The researchresults proved that simultaneously Current Ratio variable,Debt to Asset Ratio, Total Asset Turnover, ProfitMargin and Dividend Payout Ratio have influence to the dependent variable of profit growth. On the otherhand, partially,Current Ratio (CR), Total Asset Turn Over (TAT), Profit Margin (PM), and Dividend PayoutRatio (DPR) have no influence to the profit growth. Meanwhile, Debt to Asset Ratio (DAR) has influence to theprofit growth.Keywords: Financial Ratio, Dividend Policy, Profit Growth.
PENGARUH PENGENDALIAN INTERN TERHADAP EFEKTIVITAS PENJUALAN PADA PT.HARJA SUKSES MAKMUR Ema, Yenna Anggra
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 3 (2014)
Publisher : STIESIA

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Abstract

The purpose of this research is to find out the influence of internal controls which consist of environmental control, risk assessment, communication and information, control activity and supervision either simultaneously or partially to the sales activities. The result of examination shows that the influence of internal controls which consist of environmental control, risk assessment, communication and information, control activity and supervision to the sales activity is significant. This result is strengthened by the acquisition of correlation coefficient of 88.1% which shows correlation or relation among these variables simultaneously to the PT Harja Sukses Makmur Surabaya sales effectiveness has strong relation. The results of examination show that each internal control variable has positive and significant influence to the PT Harja Sukses Makmur Surabaya sales effectiveness. This condition is shown by the significant levels of each variable is below α = 5%.Keywords: Internal Control, Sales Effectiveness, Determination Coefficient
PENGARUH GOOD CORPORATE GOVERNANCE DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN Silvia, Nora
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 3 (2014)
Publisher : STIESIA

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Abstract

The purpose of this research is to examine the influence of Good Corporate Governance to the financial performance and Corporate Social Responsibility disclosure to the financial performance. The population is companies which have performed Good Corporate Governance and have performed the Corporate Social Responsibility disclosure in company annual report in Indonesia Stock Exchange during the period of 2010 – 2012. The samples are 11 companies and sample collection technique is using purposive sampling.This research is using secondary data in the form of company’s annual report which have been obtained from official websites and SWA magazine. Data analysis is performed by using data normality test and classic assumption test which consist of multicolinearity test, heteroscedasticity test, and autocorrelation test. The hypoyhesis test is using multiple linear regressions analysis.The result of research shows that Good Corporate Governance has significant influence to the financial performance and Corporate Social Responsibility disclosure has influence to the financial performance. Each of variable has significant influence to the company’s financial performance with significance value which has been generated by these variables are less than α = 5% level. Keywords: Good Corporate Governance, Corporate Social Responsibility Disclosure, and Financial Performance.
PENGARUH VARIABEL FUNDAMENTALTERHADAP HARGA SAHAM PERUSAHAAN FOOD AND BEVERAGE DI BEI Ardhian, Rheza
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 3 (2014)
Publisher : STIESIA

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Abstract

The purpose of this research is to find out the influence of der, tato and eps variables to the stock exchange at food and beverage companies which are listed in Indonesia Stock Exchange. The samples collection are using non–probability sampling with purposive sampling by using certain criteria, then, Indofood is selected as the sample because it is the food and beverage company which includes in the LQ45 index.The research method is using quantitative descriptive with the multiple linear regression analysis. The Analysis Of Variance (ANOVA) test result has obtained the F value of 56.244 with the significance level of 0.018, hence the model obtains is good and able to use for the further analysis. The R square (R2) is 0.988 meaning that the contribution of the independent variable is simultaneous to the dependent variable by 98.8%. On the other hand, the remaining of 1.2% is influenced by other variables which do not include in this regression model.The partial t test result of der is 0.582, tato is 0.072 and eps is 0.049. It shows that the der and tato, partially those variables have no significant, meanwhile, epshas significant influence to the stock price. Keywords: Debt to Equity Ratio, Total Asset Turnover, Earning Per Share, Stock Price.

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