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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 7 (2014)" : 9 Documents clear
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) DAN UKURAN PERUSAHAAN TERHADAP PROFITABILITAS Sari, Henny Retno
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 7 (2014)
Publisher : STIESIA

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Abstract

Nowadays, the issue regarding the Corporate Social Responsibility (CSR) is growing rapidly. The company is not only being responsible for maximizing its profit but also responsible for its surrounding environment. CSR is one of the actions from the company’s ethic consideration in order to increase the life quality of employees and their family as well as increasing life of its surrounding society and the society at large. The company’s size shows either small or big of its sales, employees or the number of asset owned by the company. Profitability describes the company’s capability to get profit through all the ability and the existing source. The purpose of this research is to find out the influence of Corporate Social Responsibility (CSR) disclosure and company’s size to the profitability. The research result shows that the CSR disclosure has positive influence to the profitability, while the company’s size has negative influence to the profitability.Keywords: Corporate Social Responsibility (CSR), Company’s Size and Profitability.
RISK-BASED AUDIT ATAS PENJUALAN PADA PT “X” Lusy, Lusy
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 7 (2014)
Publisher : STIESIA

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Abstract

Selling is the element which has an important role for a company, since the company earns income which will be used as source of funding from this activity, for the company’s sustainability. By holding an audit of sales, it is expected that audit can fulfill the needs of information which is free from deviations, in order to make the implementation of audit can be performed efficient and effectively and the achievement of company’s objectives. This research is meant to develop Risk-based Audit method on sales at PT “X”. By using Risk-based Audit, the risks which exist on the company can be predicted and their occurrence can be reduced before it comes to reality, and the potential risk, its source and recommendation which will occur can be analyzed. Qualitative research method and case study approach is used in this research. The result of the research shows that the source of risk lies in the lack of procedures and systems (either in terms of process, human resources, or internal control), and some company policies which are not strict in running company’s operational.Keywords: Internal Audit, Risk-based Audit, and Test of Control
PENGARUH KONSERVATISME AKUNTANSI TERHADAP NILAI PERUSAHAAN: GOOD CORPORATE GOVERNANCE SEBAGAI PEMODERASI Purwanti, Rizky
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 7 (2014)
Publisher : STIESIA

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Abstract

The purpose of this research is: (a) to test the influence among accounting conservatisms to the company’s value; (b) to test whether managerial ownership modernize the influence among accounting conservatisms to the company’s value; (c) to test whether the numbers of independent commissioners moderating the influence of accounting to the company’s value. The research objects are manufacturing companies which are listed in the Indonesia Stock Exchange during observation periods from 2009 to 2011. The research’s source of data is secondary data in from of manufacturing companies’ financial statements which are published by the Indonesia Stock Exchange in website http://www.idx.co.id/ as well as stock data at Indonesia Capital Market Directory (ICMD). Samples collection is carried out by using purposive sampling method. The numbers of samples which have been chosen in this research are 76 companies. The multiple linier regressions analysis is used as the analysis technique. The result of research shows evidences that: (a) accounting conservatisms has positive influence to the company’s value; (b) managerial ownership moderating the influence among accounting conservatisms to the company’s value; (c) the number of independent commissioners moderating the influence among accounting conservatisms to the company’s value.Keywords: accounting conservatism, Managerial Ownership, Independent Commissioner and the value of the company.
PENGARUH PENDAPATAN ASLI DAERAH DAN DANA ALOKASI UMUM TERHADAP ALOKASI BELANJA DAERAH Ardiansyah, Oni
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 7 (2014)
Publisher : STIESIA

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Abstract

The purpose of this research is to find out and to prove empirically the influence of Local Own Source Revenue (PAD) and General Allocation Funds (DAU) to the direct expenditure and indirect expenditure allocation at Mojokerto regency/city from 2011 to 2013. The research method is quantitative research method with secondary collection technique. The object of the research is realization report document of Local Government Budget (APBD) of Mojokerto regency/city which has been obtained from Directorate General of Local Government Fiscal Balance website in the internet from 2011 to 2013. Based on the result of F-test gains the adequate result of regression model since the whole Local Own Source Revenue variable and General Allocation Fund can explain to the direct expenditure and indirect expenditure allocation at Mojokerto regency/city. The result of t-test at indirect expenditure allocation shows the opposite result. While the determination coefficient value (R2) which has been showed by Adjusted R2 gains result 0.932 or 93,2% shows that Local Own Source Revenue and General Allocation Fund can explain Direct Expenditure Fund variable 93%. While the influence of the Local Own Source Revenue and General Allocation Fund to the Indirect Expenditure Allocation from correlation coefficient (R) is 0.995 or 99.5%.Keywords: Local Own Source Revenue (PAD), General Allocation Fund (DAU), Direct Expenditure Allocation (ABL), and Indirect Expenditure Allocation (ABTL)
ANALISIS PENGARUH MANAJEMEN LABA TERHADAP TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN Purba, Riky Kristy
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 7 (2014)
Publisher : STIESIA

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Abstract

The purpose of this research is to find out the correlation which occurs between earnings management which is measured by using short-term discretionary accruals and long-term discretionary accruals with financial statement disclosure with financial statement disclosure level at manufacturing companies which are listed in Indonesia Stock Exchange in 2010-2012. This research is based on the comprehension that among these two variables can influence one to another. The data analysis technique is simultaneous equation model by using two-stage least square test method and purposive sampling method is used in determining sample. The result of the research shows that there is simultaneous influence between earnings management through long-term discretionary accruals and financial statement disclosure level. Whereas the earnings management through short-term discretionary accruals has not been proven have simultaneous correlation with the financial statement disclosure level. This research also uses some exogenous variables which have an influence to the earnings management and disclosure level that is company’s size, profitability, leverage, and liquidity. The result of t-test shows that leverage variable has no influence to the earnings management through long-term discretionary accruals whereas the financial statement disclosure index only profitability variable that has no influence to the financial statement disclosure index.Keywords: Long-term Discretionary Accruals, Financial Statement Disclosure Level, Simultaneous
PENGARUH KEWAJIBAN E-SPT MASA PPN TERHADAP EFISIENSI PEMROSESAN DATA PERPAJAKAN Sari, Yuanita Kartika
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 7 (2014)
Publisher : STIESIA

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Abstract

The effort of modernism system of the process taxation data is being done frequently. One of the effortsis Regulation Number 11/PJ/2013 which is compulsory the Taxable business people to use e-SPT. Thisobservation has purpose to find out the perception, obligation influence and e-SPT application to the tax dataprocessing efficiently. This observation object was businessman included tax that registered in Primary TaxService Office of Surabaya (Genteng). The research result shows that obligation and e-SPT application on PPNprocess has significant influence to the tax data processing because the obligation of e-SPT encourage taxpayermore efficient processing taxation by using application that supports achievement of efficiency that producesquality information, low costs, save time and minimize performance of Human Resources. Whereas theperception of socialization and orientation has compulsory purpose of e-SPT included good category, while thetimeliness within enough category. Perceptions of e-SPT application in terms of safety, practicality, ease of use,ease of recording of data, ease of reporting and ease of upgrades and updates go in either category. Aboutperceptions taxation data processing efficiency in terms of output, the cost, time and performance of HumanResources in either category.Keywords: Obligation, e-SPT application, efficienctly.
PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN MANUFAKTUR Septiana, Fera
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 7 (2014)
Publisher : STIESIA

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Abstract

This main aims of this study is to test whether the company’s characteristic which consists of profitability, type of industry, leverage, company size, company growth, foreign shareholder ownership, and size of board of directors affect the corporate social responsibility. The samples are manufacturing companies which are listed in Indonesia Stock Exchange in the year of 2010-2012. The samples have been selected by using purposive sampling method and 27 companies have been selected as samples. The data is the secondary data that is in the form of annual financial statement (annual report) and manufacturing company’s financial statement which has been published. The results of this study show that: (1) profitability does not affect the corporate social responsibility, (2) the type of industry has no effect on the corporate social responsibility, (3) leverage has no effect on the corporate social responsibility, (4) the company size effect on the corporate social responsibility, (5) the company growth has no effect on the corporate social responsibility, (6) foreign shareholder ownership has no effect on the corporate social responsibility, (7) size of board of directors has no effect on the corporate social responsibilityKeywords: corporate social responsibility, profitability, leverage, company’s characteristic.
ANGGARAN FLEKSIBEL BERDASARKAN AKTIFITAS SEBAGAI ALAT BANTU DALAM PERENCANAAN DAN PENGENDALIAN BIAYA Santiyasari, Anita Septi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 7 (2014)
Publisher : STIESIA

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Abstract

The purpose of this research is to give description of usage/advantage of flexible budget in the potential planning and cost controlling production. One of the phenomena occurs at PT Pertani Persero UPB Jombang. PT Pertani Persero UPB Jombang has implemented conventional approach in statics budget in which the statics budget depends on the determined capacity level. Statics budget is not quite useful in the preparation of performance report. A solution is required in order to fix the performance report by using activity based flexible budget. Activity based flexible budget is a kind of budgeting which is designed to create some cost levels in the range which can be compared to the cost which actually occurs.Keywords: static budget, flexible budget, activity, production cost, planning and controlling.
ANALISIS PENGUKURAN KINERJA RUMAH SAKIT AL-IRSYAD DENGAN PENDEKATAN BALANCED SCORECARD Ulaila, Tia
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 7 (2014)
Publisher : STIESIA

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Abstract

This research is meant to measure the hospital performance by using balanced scorecard method. Balanced scorecard method is a comprehensive measurement which focuses on 4 perspectives i.e.: financial perspective, customer’s perspective, internal business process perspective, and growth and learning perspective. The data analysis technique is qualitative which is performed by using descriptive study. The research is conducted by taking primary and secondary data from Al-Irsyad Hospital. It can be concluded from the result of research which have been done by using Balanced Scorecard standard that Al-Irsyad Hospital is quite good, this is shown from the result of four perspectives analysis. Balanced Scorecard can give overall performance description of Al-Irsyad Hospital.Keywords: Balanced Scorecard, Financial Perspective, Customer’s Perspective, Internal Business Process Perspective, and Growth and Learning Perspective

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