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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 9 Documents
 1 
Search results for , issue " Vol 3, No 5 (2014)" : 9 Documents clear
MEKANISME CORPORATE GOVERNANCE DAN KINERJA KEUANGAN PADA PERUSAHAAN YANG MENGALAMI FINANCIAL DISTRESS Hadi, Selfi Anggraeni Fauziah
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 5 (2014)
Publisher : STIESIA

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Abstract

The purpose of this research is to test the influence of corporate governance mechanism (InstitutionalOwnership, Managerial Ownership, Board of Directors, and Board of Commissioners), Liquidity, Leverage, andOperating Capacity to the Financial Distress. The result of the research shows that Institutional ownership hasno influence to the financial distress. Managerial ownership has no influence to the financial distress. Board ofDirectors has no influence to the financial distress, Board of Commissioners has negative influence to thefinancial distress, liquidity has no influence to the financial distress, leverage has no influence to the financialdistress, and operating capacity has positive influence to the financial distress.Keywords : Corporate Governance Mechanism, Liquidity, Leverage, Operating Capacity
ANALISIS PENGARUH PROFITABILITAS, LIKUIDITAS DAN GROWTH TERHADAP KEBIJAKAN DIVIDEN Lestari, Mei
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 5 (2014)
Publisher : STIESIA

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Abstract

This research is to test the influence of profitability variable by using Return on Assets (ROA) calculation, Liquidity by using Current Ratio (CR) calculation and Growth (growth of sales), to the Dividend Payout Ratio (DPR) on companies which are listed in Indonesia Stock Exchange (IDX) in 2009-2012 periods. Purposive sampling is used as sampling technique and 11 companies have been selected as samples. The analysis techniques are multiple regressions with the smallest quadratic equation and hypothesis test which is performed by using t statistics to test partial regression coefficient and f statistics to test the significance influence simultaneously with level of significance 5%. Moreover, classic assumption test which includes normality test, multicolinearity test, heteroscedasticity test, and autocorrelation test is also performed in this research. The result of analysis of analysis shows that profitability variable has positive influence to the Dividend Payout Ratio. Liquidity has not influence to the Dividend Payout Ratio and Growth has not influence to the Dividend Payout Ratio. The prediction capability of these three variables to the DPR is 19.4% as it has been shown by adjusted R square 19.4% while the remaining is influences by other factors that are not included in the research model.Keywords: profitability, liquidity, growth, dividend policy
PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA PERUSAHAAN OTOMOTIF DI BURSA EFEK INDONESIA Haniyah, Faricha Nurul
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 5 (2014)
Publisher : STIESIA

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Abstract

The purpose of this research is to find out the influence of intellectual capital which is proxy by Pulic model (VAICTM) to the company’s performance which is proxy by market to book ratio (MBR) to the automotive company. The population is automotive companies which are listed in Indonesia Stock Exchange (IDX). In this research, the sample collection technique has been determined by using purposive sampling, and based on the determined criteria the samples are 8 automotive companies which are continuously publish their financial statement during the years of 2008 – 2012. This research is using multiple linear regressions analysis. The result of research shows that: (1) The value added capital employed (VACA) variable has significant influence to the market to book ratio (MBR) yet the negative regression coefficient shows the non-unidirectional relations between VACA and MBR. (2) The value added human capital (VAHU) variable has significant influence to the market to book ratio (MBR) and it shows unidirectional relationship between VAHU and MBR. (3) Independent variable structural capital value added (STVA) partially has significant influence to the market to book ratio (MBR) and shows unidirectional relationship between STVA and MBR.Keywords: Intellectual capital, Market to book ratio, Value added capital employed, Value added human capital, Structural capital value added.
FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN INTELLECTUAL CAPITAL Oktavianti, Heni
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 5 (2014)
Publisher : STIESIA

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Abstract

This main aims of this study is to test whether the corporate governance mechanism whichconsists of institutional ownership, managerial ownership, the proportion of independent board ofdirectors and audit committees affect the firm value, where the quality of earnings as an interveningvariable. The research samples are Manufacturer Company which is listed in Indonesia StockExchange (IDX). The samples used are 122 companies and they are selected by purposive sampling.The statistic method is using Multiple Linear Regression Analysis, with the goodness of fit model(Goodness) and partial test (t Test). The results of this study show that: (1) corporate governance doesnot affect the quality of earnings, (2) the quality of earnings has no effect on the firm value, (3)institutional ownership effect on the firm value, and (4) the quality of earnings is not an interveningvariable in relation to the mechanism corporate governance to firm value.Keywords: Company’s Size, Company’s Age, Leverage, Profitability Level, IndependentCommissioners, Ownership Concentration and Intellectual Capital Disclosure.
PENILAIAN KINERJA PELAYANAN PUBLIK BERDASARKAN KEP/25M.PAN/2/2004 PADA KANTOR PERTANAHAN KOTA SURABAYA II Afriani, Dian
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 5 (2014)
Publisher : STIESIA

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Abstract

This pupose research is to find out the service performance which is measured by using KEP/25/M.PAN/2/2004, there are 14 service elementsand the measurement in accordance with the land office of Surabaya city II and to analyze the influence of service elements to the community satisfaction. The sample was 200 respondents from public service users at the Land Office in Surabaya II and selected by accidental sampling. The primary data source in this research from questionnaire. The analytical method used is factor analysis and multiple linear regression analysis. Through the CSI calculation obtains the index value is 2.89 and the CSI value is 72.26. Based on this result it can be concluded that the quality of land office of Surabaya city II is in good category “B”.The calculation result of customer satisfaction survey in accordance with land office of Surabaya city II obtains score 2.24 which means that the service quality is in grade “A” status that is very good. Through factor analysis, 14 elements of the service have been grouped into 3 factors, which are schedule certainty, environmental comfort, and reasonable cost. The result of research shows that schedule certainty, environmental comfort, and reasonable cost have positive influence to the community satisfaction.Keywords:schedule certainty (KJ), environmental comfort (KL),reasonable cost (KB),community satisfaction (KM).
EVALUASI PENGENDALIAN INTERN ATAS SISTEM DAN PROSEDUR PENGELOLAAN KARTU AUTOMATIC TELLER MACHINE Pranata, Berry Prima
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 5 (2014)
Publisher : STIESIA

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Abstract

The purpose of this research is to analyze the implementation of internal control system and evaluation to the system and management procedure of automatic teller card. The research method in this research is carried out by using descriptive, which is describing and explaining the observation of subject problem at BCA Branch of Wholesale Shopping Center Branch (BCA-PGS), and comparing between the fact found in the practice with standard of internal control system of General Bank (Bank of Indonesia: 2013) as well as the system evaluation and management procedure of ATM card. The analysis result shows that internal control system which is implemented at BCA-PGS has been running well in accordance with standard; nevertheless it needs improvement in the filling out forms to make it more informative and employees’ competency with the education improvement, as well as system and management procedure of ATM card which has been in accordance to the standard.Keywords: Internal Control System, ATM Card.
FLYPAPER EFFECT PADA DANA ALOKASI UMUM DAN PENDAPATAN ASLI DAERAH TERHADAP BELANJA DAERAH BONDOWOSO Prahesti, Alifani Indah
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 5 (2014)
Publisher : STIESIA

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Abstract

The purpose of this research is to find out the existence of flypaper effect on the local ownsourcerevenue and general allocation fund to the Bondowoso regency local expenditure based on theanalysis of the realization of local government budget report of the local government of Bondowosoregency which is conducted by using financial ratio. Based on the result of analysis and the discussionwhich has been performed in order to find out the flypaper effect on the local own-source revenue andlocal allocation fund to the Bondowoso regency local expenditure by using financial ratios analysiswhich consist of: (1) local revenue analysis which include (a) the decentralization degree ratio showslow result ≤ 50% with the tendency of increasing, (b) the dependency ratio of local financial to thegeneral allocation fund shows high result ≥ 50% with the tendency of increasing, (c) the independencyratio of local revenue shows low result ≤ 50% with the tendency of increasing, (d) the growth ratio oflocal own-source revenue shows positive growth with the tendency of increasing, (e) the growth ratioof general allocation fund shows growth which tend to increase; (2) the growth ratio of localexpenditure shows growth with the tendency to increase; (3) the analysis of revenue performancewhich includes (a) effectiveness ratio of local own-source revenue has a very effective level ofeffectiveness which always fulfills the target (100% - ≥ 100%), (b) the efficiency ratio of generalallocation fund has inefficient result (100% - ≥100%).Keywords: Flypaper Effect, Local Own-Source Revenue, General Allocation Fund, and Local Expenditure
PENGARUH KINERJA KEUANGANPERUSAHAANTERHADAP PEMBERIAN OPINI AUDITGOING CONCERN Kurnia, Indrawan Joko
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 5 (2014)
Publisher : STIESIA

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Abstract

The purpose of this research is to find out whether profitability, liquidity, and solvability have significant influence to the provision of going concern audit opinion. The SPSS.20 statistics test instrument is used to carry out logistic regression analysis. The logistic regression analysis model shows that profitability has positive significant influence to the provision of going concern audit opinion, liquidity has negative and insignificant influence to the provision of going concern audit opinion, and solvability has positive and insignificant influence to the provision of going concern audit opinion.Keywords: profitability, liquidity, solvability, going concern audit opinion.
PENGARUH SISTEM INFORMASI AKUNTANSI DAN KETEPATAN PEMBAYARAN PIUTANG TERHADAP PENGENDALIAN INTERNAL PENJUALAN Rahayu, Peni Firbo
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 5 (2014)
Publisher : STIESIA

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The purpose of this research is to find out the influence of accounting information system and payment punctuality of account receivable to the sales internal control at PT Imperium Happy Puppy. The method of research is quantitative method. The sample collection technique is conducted by performing non-probability sampling and saturated sampling technique approach. The primary data is obtained by distributing questionnaires. This research uses several tests which are partial test (t-test) and multiple determination coefficient analysis (R2). The result of the research result shows that the accounting information system (X1) and payment punctuality of account receivable (X2) have significant and positive influence to the sales internal control (Y) at Imperium Happy Puppy head office. Based on the result of questionnaires calculation by using computer program of SSPS (Statistical Package Social Science) V.20.0 for Windows, the multiple determination coefficient analysis (R²) is 0.818 which means that the accounting information system (X1) and payment punctuality of account receivable (X2) has influence 81.8% and the remaining is 18.2% is explained by other variables which are used in this research. The result of research which is based on t test for the accounting information system (X1) and payment punctuality of account receivable (X2) with trust level or significance is 95% and α = 0,05. Moreover, the tsign or significance value of each variable is 0.000 and 0.016. Because the significant value of accounting information system and payment punctuality of account receivable is less than α (0.000 < 0.05) and (0.016 < 0.05) so the hypothesis is accepted (significant regression coefficient).Keywords: Accounting Information System, the Payment Punctuality of Account Receivable, Sales Internal Control.

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