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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
PENERAPAN PSAK NO. 45 PADA LAPORAN KEUANGAN YAYASAN HIMMATUN AYAT SURABAYA. Bestari, Teguh Kristanti Laksmi; Sapari, Sapari
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 1 (2015)
Publisher : STIESIA

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Abstract

This research starts from the development of non-profit institutions in Indonesia that is the transparency of financial institution demands aconsistentand comparable standardof recording and reporting, it has been expected that by implementing the PSAK No. 45 the institution can process the financial information more professional and more qualified. The purpose of this research is to find out whether the presentation of the financial statements of Yayasan Himmatun Ayat Surabaya on the PSAK No. 45 and to find out whether the PSAK No.45 can be implemented competelyon thepreparation ofthe financial statements ofthe Yayasan Himmatun Ayat Surabaya.This research applies descriptive qualitative in which its purpose is to disclosure the real condition and fact onYayasan Himmatun Ayat Surabaya in the presentationof thefinancial statements whetherit hasmetthe standard of financial statement which is in accord with the PSAK No. 45 i.e.: the statements of financial position, the statements of activity, the statement of cash flow, and the recording of the financial statements. Based on the result of the research,it has been found that the Yayasan Himmatun Ayat Surabaya has notimplementedthe PSAK 45 yet and it is cannot be implemented completely on this foundation, since there is a problem with the human resources which is in the comprehension process of the financial statements, so the implementation takes more time tobe processed. The researcher recommends that the foundation should change the standard of preparation of financial statements so it can be in accord with the existing financial standard in Indonesia. Since the human resources have not got the skill in this field, training should be given to them in order to improve their capacity in the preparation of financial statement which is in accord with the standard.Keywords: Standard of Reporting, Statement of Financial Position, Statement of Activity, Statement of Cash Flow.
PENGARUH KOMPETENSI, INDEPENDENSI, DAN MOTIVASI AUDITOR TERHADAP KUALITAS AUDIT Ichrom, Mochamad; Suryono, Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 1 (2015)
Publisher : STIESIA

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Abstract

This main aims of this study is to test whether Competency, Independency, and Motivation auditors affect theAudit quality. The sample collection technique has been carried out by using purposive sampling. The result ofthe research shows that there is a variable competency, independency, and motivation variables are used by theresearcher. When the competency and motivation of an auditor is getting high, the audit quality which isgenerated by the auditor is getting better. When the perception of the respondent to the independency is gettinghigh, it can make the declination to the audit quality which is generated by the auditor.Keywords: Competency, Independency, Motivation, and Audit Quality.
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN, KOMITMEN ORGANISASI DAN GAYA KEPEMIMPINAN TERHADAP KINERJA MANAJERIAL Yunianto, Wisnu Tri; Hermanto, Suwardi Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 1 (2015)
Publisher : STIESIA

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Abstract

The purpose of this research is to find out the influence of budgeting participation, organizationcommitment, and leadership style to the managerial performance at PT. Kereta Api Indonesia(Persero) Daerah Operasi 8 Surabaya. The research population is the managers and the employees whohave an authority in the process of budgeting at PT. Kereta Api Indonesia (Persero) Daerah Operasi 8Surabaya, and 63 people have been selected as the samples. The sample collection technique has beencarried out by using purposive sampling. The multiple linear regressions analysis is applied as theanalysis technique. The result of the test describes that the influence of budgeting participation,organization commitment, and leadership style variables to the managerial performance is significant.The result of regressions test describes that R² = 0.668 or 66.8% of all variables i.e.: budgetingparticipation, organization commitment and leadership style simultaneously has influence to themanagerial performance. The result of this research has a limitation that the object of the research is onPT. Kereta Api Indonesia (Persero) Daerah Operasi 8 Surabaya so its generalization level is limited.Keywords: Budgeting Participation, Organization Commitment, Leadership Style, andManagerial Performance.
PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN YANG TERMASUK DALAM LQ 45 Di BURSA EFEK INDONESIA Rukmana, Ragita Indria; Mildawati, Titik
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 1 (2015)
Publisher : STIESIA

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Abstract

This main aims of this studyis to testwhether the good corporate governance itindriamechanism which consistsofmanagerial ownership structures, institutional ownership, independent commissioner, and audit quality haveinfluence to the firm value by using Price to Book Value (PBV). The analysis technique is the F statistic testwhich describes whether all independent variables which are included in the model have simultaneous influenceto the dependent variable and the t statistic test which describes how far the influence of one independentvariable individually in explaining the variation of dependent variable with the trust level is 5%. The result ofthe research describes that goodness of fit (model feasibility test) of managerial ownership structures,institutional ownership, independent commissioner, and audit quality have influence to the firm value by usingprice to Book Value (PBV). Meanwhile, partially the managerial ownership has influence to the firm value,institutional ownership has influence to the firm value, and independent commissioner has influence to the firmvalue. Nevertheless, the audit quality does not have any influence to the firm value.Keywords: Price to Book Value (PBV), Management Ownership, Institutional Ownership, IndependentCommissioner,and Audit Quality.
PENGARUH NILAI PERUSAHAAN, PROFITABILITAS DAN RISIKO KEUANGAN TERHADAP EARNINGS MANAGEMENT Agustin, Trisia; Hermanto, Suwardi Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 1 (2015)
Publisher : STIESIA

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Abstract

The purpose of this research is to find out and to analyze the influence of firm value, profitability, and financialrisk to the earnings management on consumption goods industrial sector manufacturing companies in IndonesiaStock Exchange. The collection of sample are 21 companies with the observation period from 2009 to 2012, so 84observation data have been obtained. The source of secondary data is originated from Indonesia Stock Exchangeand the official website of Indonesia Stock Exchange, http:/www.idx.co.id. The data analysis technique is carriedout by using the multiple linear regressions analysis with the assistance of SPSS program. Based on the result ofthe analysis, it can be conculeded that: (1) firm value has significant influence to the earnings management onconsumption goods industrial sector manufacturing companies in Indonesia Stock Exchange; (2) Profitabilityhas significant influence to the earnings management on consumption goods industrial sector manufacturingcompanies in Indonesia Stock Exchange; (3) Financial risk has significant influence to the earnings managementon consumption goods industrial sector manufacturing companies in Indonesia Stock ExchangeKeywords: firm value, profitability, financial risk and earnings management

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