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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 4, No 1 (2015)" : 15 Documents clear
ANALISIS KESIAPAN PEMPROV JAWA TIMUR MENUJU PENERAPAN PP NOMOR 71 TAHUN 2010 Melanawati, Afininda; Handayani, Nur
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 1 (2015)
Publisher : STIESIA

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The purpose of this research is to find out the readiness of the Provincial Government of East Java to theimplementation of the accrual based Government Accounting Standard (SAP) which is reviewed from stimulant,organizational culture, the promoter of changes, constraint of the application, and individual attitudes inaccepting the changes. This research is an interpretive qualitative research whereas the interpretive approach isused as the data analysis technique. Meanwhile, the object of the analysis is the readiness of the ProvincialGovernment of East Java in implementing the Government Regulation No. 71 of 2010.The result of the researchdescribes that when it is reviewed from the stimulant, the Provincial Government of East Java has already showntheir commitment in implementing of the Accrual Based Government Accounting Standard (SAP) by holdingthe socialization about the Government Regulation No. 71 of 2010 for the implementation of good accrualaccounting. When it is reviewed from the organizational culture, the Provincial Government of East Java has anobligation to comply all the rules which have been determined by the government organization. When it isreviewed from the promoter of changes, it has been found that there is a pressure from the external party, bothfrom the academic or even the other parties in order to support the achievement of the implementation of accrualbased accounting in order to make it compatible with the determined rules. When it is reviewed from theconstraints of changes, the existence of the central government policy is not synchronous and the differences ofcharacters in East Java have caused problems in the implementation of accrual based accounting. Meanwhile,when it is reviewed from the individual attitudes in accepting the changes, the officials of the ProvincialGovernment of East Java shows a positive reaction which means that all changes that occur in public sectororganizations particularly in the scope of government will be carried out by the related officials.Keywords: The Implementation of Accrual Base, The Readiness of Government, The Constraints of theImplementation.
PENGARUH MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK Irmayani, Ririn
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 1 (2015)
Publisher : STIESIA

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The purpose of this research is find out the influence of the modernization of tax administration system which includes the modernization of organization structure, the modernization of organization procedures, the modernization of organization strategy, and the modernization of organization culture to the compliance of the taxpayers. The result describes that the modernization of organization procedures variable has positive influence to the compliance of the taxpayers whereas the modernization of organization structure variable, the modernization of organization strategy and the modernization of organization culture do not have any influence to the compliance of the taxpayers. It can be concluded that the modernization of organization structure, the modernization of organization strategy, and the modernization of organization culture cannot be used as an effort to improve the compliance of the taxpayers.Keywords: The Modernization of Tax Administration System, The Modernization of Organization Procedures, the Compliance of The Taxpayers
STRUKTUR PENDANAAN DAN PENGARUHNYA TERHADAP NILAI PERUSAHAAN DENGAN KEPEMILIKAN MANAJERIAL SEBAGAI PEMODERASI Asmoro, Sugeng Riyadi; Fidiana, Fidiana
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 1 (2015)
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The purpose of this research is to find out the influence of funding structure to the firm value with the managerial ownership as the moderating at chemical companies which are listed in Indonesia Stock Exchange during the 2011-2013 periods. The samples of the research have been selected by using purposive sampling 10 chemical companies (30 firm years) which meet the criteria have been selected as samples. The regression equation in this research is the Moderated Regression Analysis (MRA) which is applied to test whether the moderating variable can strengthen or weaken the correlation among the independent variables to the dependent variable. The multiple regressions which is done by using SPSS 16 version program, is used as the analysis technique. Based on the result of multiple regressions analysis with the significant influence of 5% therefore this research describes that: (1) H1 is the funding structure which has influence to the firm value with its significance level is 0.054 cannot be accepted since the value of t count is -2.021 which leads to the negative direction; (2) H2 is the managerial ownership which has influence to the firm value with its significance level is 0.007 cannot be accepted since the value of t count is -2.901 which leads to the negative direction; (3) H3 is the managerial ownership positively moderates the correlation of funding structure to the firm value with its significance level is 0.025 and the t count is 2.371. Therefore, the managerial ownership can positively moderate the correlation between funding structure and firm value.Keywords: funding structure, managerial ownership, and firm value.
FAKTOR - FAKTOR YANG BERPENGARUH TERHADAP VOLUNTARY DISCLOSURE Agustin, Tabita Dwi; Andayani, Andayani
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 1 (2015)
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Voluntary disclosure is an important thing of the company to show the condition of the company to the investors. Nevertheless, some factors which have influence to the voluntary discovery still generate various kinds of model. In accordance with the problems, the purpose of this research is to find out whether profitability, liquidity, leverage, and firm size variables have influence to the voluntary disclosure on the financial statement of manufacturing companies which are listed in IDX in 2011-2012 periods. The samples are 74 manufacturing companies which are listed in Indonesia Stock Exchange (IDX) and these companies have been selected by using purposive sampling. The audited financial statement data has been obtained from Indo-Exchange File. The multiple linear regressions are used as the statistic method that is used to determine some factors which have influence to the voluntary disclosure. The multicolinearity assumption test shows that there is no correlation among the independent variables so multicolinearity does not occur. The heteroscedasticity assumption test shows that the variants of constant disturbance probability distribution on the whole observation of independent variables do not occur, or in the other words heteroscedasticy does not occur in this research. The result of the research shows that liquidity and firm size variables significantly have been proven to have positive influence to the voluntary disclosure of the financial statement whereas the profitability variable and leverage significantly have not been proven to have positive influence to the voluntary disclosure of the financial statement of the manufacturing companies which are listed in Indonesia Stock Exchange (IDX).Keywords: Profitability, Liquidity, Leverage, Firm Size, Voluntary Disclosure.
IMPLEMENTASI SISTEM MANAJEMEN MUTU ISO 9001:2008 PADA PT METABISULPHITE NUSANTARA Marbun, Syafriningsih Laila; Mildawati, Titik
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 1 (2015)
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The purpose of this research is to find out the implementation, the supporting and the inhibiting factor and the benefit in implementing the Quality Management System ISO 9001:2008 on PT Metabisulphite Nusantara. The result of this research describes that the requirements of Quality Management System ISO 9001:2008 have been fulfilled by PT Metabisulphite Nusantara. However, in the 7th clausal, the realization of product to be exact in 7.3 clausal, the development and design has not been carried out by PT Metabisulphite Nusantara. The supporting factors i.e.: fund, involvement and cooperation of all parties, compliance and consistency of the employees, the fulfillment of a facilities, the modern technology and information system. The inhibiting factor is there are some employees who have been found that they are lack of comprehension of ISO 9001:2008. The employees need to adapt and to try hard to comprehend on what will be targeted. The benefits in the implementation are: the achievement of company’s vision and mission is more systematic, efficiency and effective, profit has increased, trust and satisfaction of the end-users product has made the enhancement of the number of customers, the work is more focus and directed, the documentation system is getting better, a well supervised quality system, and the enhancement of the image of PT Metabisulphite Nusantara.Keywords: Implementation, Quality Management System, ISO 9001:2008.
PENGARUH KUALITAS AUDIT, AUDIT FEE, DAN PROFIL KANTOR AKUNTAN PUBLIK TERHADAP INDEPENDENSI AUDITOR Waluyo, Anang Didik; Suryono, Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 1 (2015)
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The purpose of this research is to analyze the influence of audit quality, audit fee, and Public Accountant Office (KAP) profile to the independency of auditor. The result of the analysis which has been done shows that: (1) the audit quality has significant influence to the independency of auditor; it indicates that the independency of auditor can be achieved if the auditor has good audit quality. When the audit quality level which is owned by the auditor is getting better, the independency of auditor is getting better as well, (2) audit fee has significant influence to the independency of auditor, it means that when the audit fee level which is owned by the auditor increase, the independency of auditor increase as well, (3) the Public Accountant Office (KAP) profile has significant influence to the independency of auditor, it shows that when the Public Accountant Office (KAP) profile is getting larger, the independency level which is owned by the auditors is getting larger as well.Keywords: corporate governance, institutional ownership, managerial ownership, audit committee, firm value.
PENGARUH RASIO KEUANGAN TERHADAP PERUBAHAN LABA Hermanda, Riza; Amanah, Lailatul
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 1 (2015)
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The purpose of this research is to find out and to prove the influence of financial ratio to the changes in earnings on agricultural companies which are listed in Indonesia Stock Changes in 2010-2013 periods. The ratios which are applied in this research are: current ratio, quick ratio, debt ratio, return on equity, dan total asset turnover.This research is Associative Quantitative research since this research tests whether the dependent variable (changes in earnings) has an influence to the independent variables (current ratio, quick ratio, debt ratio, return on equity, dan total asset turnover). The data has been obtained from the financial statement of agricultural companies. 12 companies are proper to be used as samples after they have passed the purposive sampling steps. The multiple linear regressions and classic assumption test which has been carried out by using SPSS 20 has been applied in this research as the data analysis technique. Based on the result of the analysis and hypothesis test it can be concluded that the determination coefficient value (R2) is 22.6%. It has been expected that the result of this research can be considered by the management to see the company’s changes in earnings. Moreover, the result of the t test describes that current ratio and return on equity variables has an influence to the changes in earnings whereas quick ratio, debt ratio, total asset turnover variables do not have any influence to the changes in earnings. Simultaneously current ratio, quick ratio, debt ratio, return on equity and total asset turnover have an influence to the changes in earnings. Keywords: Current ratio, Quick ratio, Debt ratio, Return on equit, and Changes in Earnings
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP REAKSI PASAR: KINERJA KEUANGAN SEBAGAI VARIABELMODERATING Arsani, Sunaini Hayati; Asyik, Nur Fadjrih
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 1 (2015)
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Thepurpose of this research is to test the influence of Good Corporate Governance which consists of independentcommissioner, managerial ownership, institutional ownership, and audit quality to the market reaction with thefinancial performance as the moderating variable which has been done by the manufacturing companies inIndonesia. The result of the research shows that GCG which is independent commissioner has an influence to themarket reaction, it means that the market accept the signal about the implementation of GCG in the companyand it overestimates by giving high premium for the share price of the company. Meanwhile, the managerialownership, the institutional ownership and the audit quality do not have any influence to the market reaction.The GCG in this case the independent commissioner, the managerial ownership, the institutional ownership andthe audit quality have influence to the financial performance whereas the managerial ownership does not haveany influence to the financial performance. The GCG in this case the independent commissioner has influence tothe market reaction through the financial performance, it means that the company a respond from the marketsince the investors who are going to purchase the shares are tend to be more interested in the company which hashigh profitability. Meanwhile, the managerial ownership, institutional ownership and audit quality variables donot have any influence to the market reaction even though it has been moderated by the financial performancevariable.Keywords: good corporate governance, market reaction, financial performance.
DAMPAK MANAJEMEN LABA PADA ARUS KAS DAN UKURAN PERUSAHAAN TERHADAP RELEVANSI AKUNTANSI Isro’ah, Binti; Handayani, Nur
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 1 (2015)
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This study aims to determine the effect of net cash flow, size of the company which is moderated by therelevance of accounting earnings management. The object of this study is a manufacturing companythat is registered in the PT. Indonesia Stock Exchange as many as 93 companies out of 143 companies,in this case the data used in the form of financial statements of 2009 to 2013. This study uses aquantitative approach. Research using statistical hypothesis testing tool to infer a causal hypothesisthat use testing (causal hypothesis). The sampling technique was done by purposive sampling. Thedata is taken from secondary data. Data analysis was performed with the aid of a computer programSPSS (Statistical Package for Social Sciences). Based on the results of the analysis show that there is apartial effect and positive net cash flow variables and the size of the company to the relevance ofaccounting (stock price). While the presence of earnings management as moderating variables canimprove the effect of firm size on stock prices but are not able to increase net cash flow effect on stockprices.Keyword : the relevance of accounting, the size of the company, the net cashflow, earnings management
PENGARUH SUKU BUNGA, RASIO PERBANKAN, DAN AKTIVA PRODUKTIF TERHADAP KINERJA KEUANGAN BPR Ashar, Riesty Calona; Sapari, Sapari
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 1 (2015)
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Rural Banks (BPR) is one of the banking industries in which its primary activity is collecting fund from the public and then the bank distributes its fund in order to obtain profit. Therefore it is important for the bank to keep public trust, since its business activity relies onpublic trust. The purpose of this research is to test empirically the influence of interest rates, banking ratio, and productive assets to the financial performance on PT BPR Prima Kredit Utama that is located on Surabaya in 2010-2013. The sample which is banking company is PT BPR Prima Kredit Utama. The data is financial statement of PT BPR Prima Kredit Utama and the interest rates in the website of Bank Indonesia in 2010-2013. Theinterest rates, non performing loan (NPL), loan to deposit ratio (LDR), cash adequacy ratio (CAR), operating cost compare to operating revenue (BOPO) and growth assets are employed as the dependent variables whereas the return on assets (ROA) is employed as the dependent variable. The multiple linear regressions which are examined by using t-test and F-test are used as the analysis technique. The research data is normally distributed during the period of observation. Based on the normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test the variablethat deviatesfromthe classicalassumptions has not been found yet. It shows that the available datahas met the requirement by using model of multiple linearregressions. The result of the research shows that non performing loan (NPL), loan to deposit ratio (LDR), cash adequacy ratio (CAR), operating cost compare to operating revenue (BOPO) variables have positive influence to the return on assets (ROA), while the interest rates and the growth of productive assets have negative influence to the return on assets (ROA). The prediction capability of these six variables to the return on assets (ROA) in this research is 35.8%, whereas the remaining 64.2% is influenced by other factors which are not included in this research model.Keywords: Interest, Deposit, Loans.

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