cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota surabaya,
Jawa timur
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 10 Documents
 1 
Search results for , issue " Vol 3, No 4 (2014)" : 10 Documents clear
PENGARUH PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN CORPORATE SOCIAL RESPONSIBILTY SEBAGAI VARIABEL MODERATING Munawaroh, Aisyatul
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 4 (2014)
Publisher : STIESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this research is to find out the disclosure influence of corporate social responsibility inmoderating the relation between the profitability and the company value. The population is manufacturingcompanies which are listed in IDX in 2009 – 2012, the sample collection technique is carried out by usingpurposive sampling method and based on the determined criteria so the samples are 11 manufacturingcompanies which have continuously published their annual report and have implemented the practice ofcorporate social responsibility during the period of 2009-2012. The research hypothesis is performed by usingmultiple linear regressions analysis technique with the assistance of SPSS application. The result of researchshows that Return On Assets (ROA) has significant negative influence to the company’s value, Return OnEquity (ROE) and Net Profit Margin (NPM) have significant positive influence to the company’s value,Corporate Social Responsibility variable is unable to influence to the relation between Return On Assets (ROA)and Net Profit Margin (NPM) to the company’s value while the Corporate Social Responsibility is able toinfluence the relations between Return On Equity (ROE) to the company’s value.Keywords: ROA, ROE, NPM, Corporate Social Responsibility, and Company Value.
ANALISIS RASIO KEUANGAN DALAM MEMPREDIKSI PERUBAHAN LABA PADA PERUSAHAAN OTOMOTIF YANG TERDAFTAR DI BEI Novasari, Multia
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 4 (2014)
Publisher : STIESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this research is to find out the influence of current ratio, quick ratio, debt to total assets ratio, total assets turn over, net profit margin and return on equity to the profit changes on automotive companies which are listed in Indonesia Stock Exchange. Multiple linear regression analysis is used in this research as analysis technique. The samples are 9 companies with criteria the automotive companies which continuously issue their financial statement from 2008 to 2012 and publish their financial statement in the form of Rupiah currency.The examination result of R Square (R2) is 0.383 or 38.30% which means that the contribution of independent variables which consist of current ratio, quick ratio, debt to total assets ratio, total assets turn over, net profit margin and return on equity have an influence to the profit changes is 38.30% while the remaining is 61.70% which is influenced by other variable.The examination result of regression coefficient significance α, only net profit margin variable has significant influence to the profit changes while current ratio, quick ratio, debt to total assets ratio, total assets turn over and return on equity have no significant influence to the profit changes.Keywords: Financial Ratio, Profit Changes, Financial Report.
PENGARUH KINERJA KEUANGAN TERHADAP HARGA SAHAM Prasetyo, Gusniar Resty
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 4 (2014)
Publisher : STIESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research is performed with the purpose to analyze the influence of financial performance to the stock price athotel and tourism companies which are listed in Indonesia Stock Exchange (IDX). Afterwards, this research alsoanalyzes the difference for the company’s stock price whether it is in healthy and unhealthy category. The collectionof research samples is performed by using purposive sampling method and 15 companies have been selected assamples during 3 years research periods (2010-2012). The simple linear regression is used as statistics method inorder to examine the influence of financial performance (it is measured by using Discriminant Altman model) to thestock price, and Mann-Whitney test which is used to analyze the stock price difference to the category of financialhealth. The result of research shows that the financial performance has significant influence to the stock price, and ithas been known that there is stock price difference for company with healthy and unhealthy category.Keywords: Z-Score, category of financial health, stock price
IMPLEMENTASI REFORMASI BIROKRASI TERHADAP KINERJA KANTOR PELAYANAN PERBENDAHARAAN NEGARA (KPPN) SURABAYA I Rizka, Lailatul
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 4 (2014)
Publisher : STIESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this research is to know and analyze the performance of Government Treasury Office Surabaya I by using Regulations of Ministry for State Apparatus Reforms and Bureaucracy Reformation Republic of Indonesia No. 38 in 2012 about The foundation of performance appraisal in Public service unit as benchmarks to asses the performance levels, with the component of vision appraisal, mission, and service motto; service standard and intimation service; system, mechanism, and service procedure; Human Resources, facility and infrastructure service, complaint handling; Public Satisfy Index; Public Service of the information system; and productivity in reaching the service target. The research samples is the employees of Government Treasury Office Surabaya I with the number of respondent is 25 people. The data collection technique in this research is using documentation, interview, and questioner. Meanwhile, the data analysis technique is using qualitative descriptive method. The research result shows that the performance of State Treasury Office Surabaya I can be said good or already optimum because the performance value is close to the appraisal maximum value of 807, where the appraisal maximum value as the foundation of performance appraisal in public service unit is 1000. If it’s percentage, the performance of State Treasury Office Surabaya Iis 80.7%Keywords: The Performance, Public service, bureaucratic reform
PENGENDALIAN PIUTANG YANG EFEKTIF DALAM USAHA MENINGKATKAN PERPUTARAN PIUTANG PT. HERVITAMA INDONESIA Andriyani, Fifin
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 4 (2014)
Publisher : STIESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to control effectively the accounts receivable to increase the companys receivables turnover. The analysis used is the analysis of the ratio , accounts receivable turnover analysis and analysis of the billing period. Based on the companys credit policy determination of repayment period is 30 days . The company does not yet have syarat-syarat/ketentuan credit sales . The implementation of the companys credit policies based only instruction directors in an effort to fulfill sales targets ( turnover ) . Year 2010 for doubtful accounts of Rp . 58,345,295 . The company implemented a backup method of allowance for doubtful accounts . Investment Analysis Everage in 2010 the company showed the amount of money invested in a single receivable turnover is quite high . This is because the average length of the repayment of the past due receivables . Analysis of the companys liquidity ratio in 2010 showed 120 % of the current ratio , cash ratio of 0.7 % at , and quick ratio at 116 % .Keywords: Credit Policy , Control Accounts Receivable , Cash Flow Effectiveness .
PENGARUH KEPUTUSAN INVESTASI, PENDANAAN, KEBIJAKAN DIVIDEN, DAN TINGKAT SUKU BUNGA TERHADAP NILAI PERUSAHAAN Yunitasari, Dewi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 4 (2014)
Publisher : STIESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this research is to find out the influence of investment decision, financing decision, dividend policy, and interest rate to the company’s value.The population is real estate and property companies which are listed in Indonesia Stock Exchange (IDX). In this research, the sample collection technique has been determined by using purposive sampling and it has obtained 8 samples of real estate and property companies which distribute their dividend share continuously in 2009-2012. This research is using multiple linear regressions. The result of research shows that: (1) the investment decision has significant influence to the company’s value and it shows unidirectional relation. (2) Financing decision has significant influence to the company’s value yet the negative coefficient shows non-unidirectional relation. (3) The dividend policy has significant influence to the company’s value yet the negative coefficient shows non-unidirectional relation. (4) The interest rates have no significant influence to the company’s value yet negative coefficient shows non-unidirectional relation.Keywords: Investment Decision, Financing Decision, Dividend Policy, Interest Rates, Company’s Value.
KINERJA MUDHARABAH DITINJAU DARI RASIO CAMEL PADA BANK UMUM SYARIAH DI INDONESIA Natalia, Kristin
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 4 (2014)
Publisher : STIESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this research is to find out the influence of CAMEL ratio to the mudharabah performance which is proxy by the mudharabah profit portion. The population in this research is Syariah commercial banks which are listed in Bank Indonesia (BI). In this research, the sample collection technique has been determined by using purposive sampling, and based on the criteria 3 Syariah commercial banks have been selected as samples. The research data is secondary data which is the quarterly financial report of Syariah commercial Banks which have been published by Bank Indonesia during the year of 2009 until 2012. The data analysis is performed by using multiple linear regressions and classic assumption test analysis technique. The result of research shows that the NPF variable has negative influence to the performance of mudharabah since good financing management will reduce high problematic financing. The ROA variable has positive influence to the mudharabah performance since the bank position is getting better in terms of the use of assets so it can generate profit. Meanwhile, CAR, GWM and FDR variables do not have any influence to the mudharabah performance.Keywords:Performance, Mudharabah Financing, CAMEL Ratio.
ANALISIS PREDIKSI KEBANGKRUTAN PADA EMITEN DENGAN HARGA SAHAM DIBAWAH SERATUS Fitria, Annisa Nur
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 4 (2014)
Publisher : STIESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this research is to find out the issuers’ position who issues stock price less than Rp 100.00 whether it shows the company tends to bankrupt or not. This research is qualitative research with descriptive study. The samples have been selected by using purposive sampling. The samples are 15 issuers which are listed in Indonesia Stock Exchange (IDX) with stock price less than Rp100.00. The data collection technique uses documentation method by taking secondary data in the form of financial statement of these companies during five years period (2008-2012) and these financial ratios are calculated then they are used to calculate Altman Z-Score. The result of the research shows that 6 companies or 40% is predicted to undergo bankruptcy, 6 companies or 40% is predicted to be in grey area position or prone bankrupt and 3 companies or 20% is predicted not to bankrupt. Bankruptcy prediction by using Z-Score method has a relation with financial ratio so when a company is predicted to go bankrupt, this problem is supported by company financial ratio is in not good condition. Keywords: Financial Ratio, Bankruptcy Prediction, Z-Score Method, Stock Price
ANALISIS KINERJA KEUANGAN SEBELUM DAN SESUDAH AKUISISI PADA PT. SMARTFREN TELECOM, Tbk Candrasari, Suciati Eka
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 4 (2014)
Publisher : STIESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this research is to know the different of financial ratio at PT. Smartfren Telecom, Tbk before and after the acquisition. The observation data is financial report at PT. Smartfren Telecom, Tbk from the year of 2009 to 2012. The financial ratio analysis is using several financial ratio which are liquidity ratio, activity ratio, solvability ratio and profitability ratio. The test result shows that out of 10 ratios which are being observed at PT. Smartfren, Tbk which has been done the acquisition, as a matter of fact all those ratios do not have significant differences between before and after the acquisition.Keywords: liquidity ratio, activity ratio, solvability ratio, profitability ratio, Acquisition.ABSTRAKPenelitian ini bertujuan untuk mengetahui perbedaan rasio keuangan PT. Smartfren Telecom, Tbk antara sebelum dan sesudah akuisisi. Data yang diteliti adalah berupa laporan keuangan PT. Smartfren Telecom, Tbk dari tahun 2009 sampai 2012. Analisis rasio keuangan dilakukan dengan mengunakan beberapa rasio keuangan yaitu rasio likuiditas, rasio aktivitas, rasio solvabilitas dan rasio profitabilitas. Dari hasil pengujian dapat diketahui bahwa dari 10 rasio yang diteliti dari PT. Smartfren, Tbk yang melakukan akuisisi, ternyata kesemua rasio tersebut tidak mempunyai perbedaan secara signifikan antara sebelum dan sesudah akuisisi.Kata kunci: rasio likuiditas, rasio aktivitas, rasio solvabilitas, rasio profitabilitas, akuisisi
PENGARUH FREE CASH FLOW DAN KEPEMILIKAN INSTITUSIONAL TERHADAP KEBIJAKAN HUTANG DAN NILAI PERUSAHAAN Naini, Dwi Ismiwatis
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 4 (2014)
Publisher : STIESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this research is to find out the influence of free cash flow and institutional ownership to the debt policy and influence of free cash flow, institutional ownership, and debt policy to the company’s value. Aside from using free cash flow and institutional ownership variables as independent variable, this research also uses profitability as control variable. The population in this research is manufacturing companies which are listed in Indonesia Stock Exchange during 2008-2012 periods. The research samples have been selected by using purposive sampling method so the 78 manufacturing companies (338 firm years) have fulfilled the criteria. The analysis technique is the multiple regressions. The result shows that: 1) Free cash flow has positive influence to the debt policy. 2) Institutional ownership has no influence to the debt policy. 3) Profitability has negative influence to the debt policy. 4) Free cash flow has no influence to the company’s value. 5) Institutional ownership has positive influence to the company’s value. 6) Debt policy has negative influence to the company value. 7) Profitability has positive influence to the company value.Keywords: Free Cash Flow, Institutional Ownership, Debt Policy, Company’s Value, and Profitability

Page 1 of 1 | Total Record : 10

 1 

Filter by Year

2014 2014


Reset
Filter By Issues
All Issue Vol 7, No 2 (2018) Vol 7, No 1 (2018) Vol 6, No 12 (2017) Vol 6, No 11 (2017) Vol 6, No 10 (2017) Vol 6, No 9 (2017) Vol 6, No 8 (2017) Vol 6, No 7 (2017) Vol 6, No 6 (2017) Vol 6, No 5 (2017) Vol 6, No 4 (2017) Vol 6, No 3 (2017) Vol 6, No 2 (2017) Vol 6, No 1 (2017) Vol 5, No 12 (2016): Jurnal Ilmu & Riset Akuntansi Vol 5, No 11 (2016): Jurnal Ilmu & Riset Akuntansi Vol 5, No 10 (2016): Jurnal Ilmu & Riset Akuntansi Vol 5, No 9 (2016): Jurnal Ilmu & Riset Akuntansi Vol 5, No 8 (2016): Jurnal Ilmu & Riset Akuntansi Vol 5, No 7 (2016): Jurnal Ilmu & Riset Akuntansi Vol 5, No 6 (2016): Jurnal Ilmu & Riset Akuntansi Vol 5, No 5 (2016): Jurnal Ilmu & Riset Akuntansi Vol 5, No 4 (2016): Jurnal Ilmu & Riset Akuntansi Vol 5, No 3 (2016): Jurnal Ilmu & Riset Akuntansi Vol 5, No 2 (2016): Jurnal Ilmu & Riset Akuntansi Vol 5, No 1 (2016): Jurnal Ilmu & Riset Akuntansi Vol 4, No 12 (2015) Vol 4, No 11 (2015) Vol 4, No 10 (2015) Vol 4, No 9 (2015) Vol 4, No 8 (2015) Vol 4, No 7 (2015) Vol 4, No 6 (2015) Vol 4, No 5 (2015) Vol 4, No 4 (2015) Vol 4, No 3 (2015) Vol 4, No 2 (2015) Vol 4, No 1 (2015) Vol 3, No 12 (2014) Vol 3, No 11 (2014) Vol 3, No 10 (2014) Vol 3, No 9 (2014) Vol 3, No 8 (2014) Vol 3, No 7 (2014) Vol 3, No 6 (2014) Vol 3, No 5 (2014) Vol 3, No 4 (2014) Vol 3, No 3 (2014) Vol 3, No 2 (2014) Vol 3, No 1 (2014) Vol 2, No 12 (2013) Vol 2, No 11 (2013) Vol 2, No 10 (2013) Vol 2, No 9 (2013) Vol 2, No 8 (2013) Vol 2, No 7 (2013) Vol 2, No 6 (2013) Vol 2, No 5 (2013) Vol 2, No 4 (2013) Vol 2, No 3 (2013) Vol 2, No 2 (2013) Vol 2, No 1 (2013) Vol 1, No 12 (2012) Vol 1, No 11 (2012) Vol 1, No 2 (2012) Vol 1, No 1 (2012) More Issue