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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 19 Documents
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Search results for , issue " Vol 4, No 10 (2015)" : 19 Documents clear
This research is conducted with a purpose to find out the influence of profitability, efficiency, and syariah compliance to the yield sukuk mudharabah. Variables which are used in this research are profitability, efficiency, and syariah compliance as inde Ernawati, Ernawati; Riduwan, Akhmad
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 10 (2015)
Publisher : STIESIA

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Abstract

This research is conducted with a purpose to find out the influence of profitability, efficiency, and syariah compliance to the yield sukuk mudharabah. Variables which are used in this research are profitability, efficiency, and syariah compliance as independent variables, and yield sukuk mudharabah as the dependent variable. The annual data of 2008-2012 periods is used as the source of data. The sample of the research consists of three issuers of sukuk mudharabah from the total of five issuers of sukuk mudharabah which are listed in Indonesia Stock Exchange (IDX) and they have been chosen by using purposive sampling. Quantitative method is the statistic method that is used in this research and multiple linear regressions as test instrument. The normality assumption test shows that the data has normally distributed. The autocorrelation assumption test shows that the data is used randomly, so there is no problem with the autocorrelation. The multicolinearity assumption test shows that there is no correlation among variables in the independent variables so the multicolinearity does not become any serious problem. The heteroscedasticity assumption test shows that the variant of constant disturbance probability distribution for the whole observation on the independent variables or in the other words heteroscedasticity does not become any problem. The result of the research shows that profitability test does not have any influence to the yield sukuk mudharabah, the efficiency variable has positive influence to the yield sukuk mudharabah, and the syariah compliance variable does not have any influence to the sukuk mudharabah in Indonesia. Keywords: Profitability, Efficiency, Syariah Compliance, Yield Sukuk Mudharabah.
LAPORAN AKUNTABILITAS KINERJA BADAN LINGKUNGAN HIDUP KABUPATEN PASURUAN: PERSPEKTIF VALUE FOR MONEY Mandasari, Erly Putri; Riharjo, Ikhsan Budi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 10 (2015)
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The purpose of this research is to find out the presentation of performance accountability statement on the Environmental Agency in Pasuruan district based on the guideline regulations of State Minister for the Empowerment of State Apparaturs Bureaucratic Reform Nomor 29 of 2010 and to evaluate the performance of Environmental Agency which is reflected on the performance statement by using the value for money approach. This research has been prepared by using qualitative descriptive method. The result of the discussion and the analysis shows that the performance accountability statement of Environment Agency in Pasuruan district in 2014 has been presented in accordance with the guideline regulations of State Minister for the Empowerment of State Apparaturs Bureaucratic reform Nomor 29 of 2010. The performance of the institution has been running well, but there are some results of implementation programs which have not been achieved optimally. The Environment Agency in Pasuruan district in determining the economic performance is done by considering the input to the market prices. The efficiency of the performance can be seen from the realization of the output which has been generated to the input which is budget. The performance effectiveness can be known from the output and outcome which has successfully run well the institution goals, so the relevance of output and outcome indicators is required to be developed by considering its relevance with the goals and activities of the program. Although the Environment Agencys performance Pasuruan are presented in the performance already demonstrated by the plan nevertheless necessary to develop indicators of value for money that was relevant to the purpose of the implementation of programs and activities.Keywords: Performance and Accountability Report of Government Agencies (LAKIP), Value for Money, Economic, Efficiency, Effectiveness.
PENGARUH STRUKTUR KEPEMILIKAN, UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP NILAI PERUSAHAAN Sholichah, Wulan Aminatus; Andayani, Andayani
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 10 (2015)
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This research is meant to examine the ownership structural, firm size, and leverage to the firm value. The independent variables in this research are management ownership, domestic institution ownership, foreign institution ownership, firm size and leverage. The samples are 10 manufacturing companies in the sector of consumer goods industries which are listed in Indonesia Stock Exchange and these companies have published their annual report in 2011-2013 periods. The collection of samples has been carried by using purposive sampling method. The data has been obtained from the annual report of the manufacturing companies in consumer goods industries which are listed in Indonesia Stock Exchange. The hypothesis is examined by using the multiple linear regressions analysis. The result of the research of determination coefficient value is 43% and each of management ownership, domestic institution ownership, foreign institution ownership, public ownership, firm size and leverage variables have significant influence to the firm value. Meanwhile, 57% of the disclosure of the firm value can be explained by other variables outside of the research model. The result of the examination of the hypothesis shows that foreign institution ownership, public ownership, firm size and leverage variables have positive influence to the firm value.Keywords: Ownership Structure, Firm Size, Leverage and Firm value.
PENGARUH RASIO KEUANGAN TERHADAP PERUBAHAN LAPA PADA PERUSAHAAN OTOMOTIF DI BURSA EFEK INDONESIA Sujarwo, Rosalina Ariesta; Asyik, Nur Fadjrih
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 10 (2015)
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The purpose of this research is to find out the influence of current ratio, debt to equity ratio, return on asset, and total assetturnover to the profit changes on the automotive companies which are listed in Indonesia Stock Exchange in 2010-2013periods. The samples are the 12 companies which are engaged in the field of automotive in Indonesia Stock Exchange andthese automotive companies have been selected as samples by using saturated sampling. The analysis technique has been doneby using multiple regressions analysis. The result of the test shows that simultaneously current ratio, debt to equity ratio,return on asset, and total asset turnover have an influence to the profit changes. This condition indicates that the researchmodel is feasible to be continued for the next research. This result is supported by the acquisition of coefficient correlation is57.8% which shows that the correlation among the models which has been used in this research to the profit growth is quitefirm. The result of partial test shows that current ratio, debt to equity ratio, return on asset have significant influence to theprofit changes of the company. Meanwhile, the total asset turnover variable does not have any significant influence to theprofit changes.Keywords: Current Ratio, Debt to Equity Ratio, Return on Asset, Total Asset Turnover, and Profit Changes.
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, DAN OPINI AUDITOR TERHADAP AUDIT DELAY Armansyah, Fendi; Kurnia, Kurnia
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 10 (2015)
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The purpose of this research is to test the influence of firm size, profitability and auditor opinion to the audit delay. The samples are 34 property and real estate companies which are listed in Indonesia Stock Exchange in 2012-2014 periods. The sample collection technique has been done by using purposive sampling method. The data is the secondary data. Prerequisite analysis test which includes normality test, multicolinearity test, heteroscedaticity test and autocorrelation test has been conducted first before the data analysis. The data analysis is done by using multiple linear regressions analysis. The result of the research shows that firm size has significant influence to the audit delay. It indicates that firm size will have an influence to the speed of presenting financial statement to the public. Profitability does not have any influence to the audit delay. It indicates that the ability of the company to generate profit does not have any significant influence to the time period of the delivery of audited financial statement. The auditor opinion has significant influence to the audit delay. It indicates that when the opinion which has been received by the company is getting worse, the audited financial statement will be long to be published.Keywords: firm size, profitability, auditor opinion, audit delay
ANALISA PENERAPAN PRINSIP- PRINSIP GOOD CORPORATE GOVERNANCE DAN PENGENDALIAN INTERNAL Iskandar, Bintang Kusnardani; Suryono, Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 10 (2015)
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The implementation of Good Corporate Governance (GCG) is the concept which emphasizes the obligations and the rights which are owned by the elements of Cooperative GCG. The elements of cooperative GCG i.e.: member, caretaker, supervisor, PPL, group PJ, internal audit group and management staffs. Problem about how the whole elements of GCG carry out their obligations and rights in accordance with the portion of each position is adjusted to the existing GCG principles will be discussed in this research. The GCG principles are transparency, accountability, autonomy, responsibility, and fairness. This research will explain about how the main supporting element of GCG in the cooperative in the form of internal control is conducted. It has been obtained from the result of the analysis that the caretakers of Kopwan SBW has conducted the implementation of GCG successfully and the supervisor has monitored the course of the implementation of GCG principles has been done by the whole elements of GCG cooperative. The caretakers has carried out all efforts to maintain the values of GCG principles by the internal control system which is supported by all elements of GCG cooperative with the implementation of Reward and Punishment system as one of motivation instruments of GCG elements in running the regulations..Keywords: Good Corporate Governance, Cooperative, Cooperative Stakeholder
PENGARUH KECERDASAN EMOSIONAL, KECERDASAN SPIRITUAL, DAN PERILAKU BELAJAR TERHADAP TINGKAT PEMAHAMAN AKUNTANSI Junifar, Nurdiansyah; Kurnia, Kurnia
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 10 (2015)
Publisher : STIESIA

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The purpose of this research is to test the influence of emotional intelligence, spiritual intelligence, andlearning behavior to the comprehension level of accounting.This research isa quantitative which hasbeen carried out by using comparative casual method which emphasizeson testing theories through themeasurement of the research variables by using statistic procedure. The population is theundergraduate students of 2011, or the final-years of accounting students who have taken 120 ofsemester credit system, the sample selection method has been done by using simple random samplingand 218 students have been selected as samples. The data analysis technique has been done by usingmultiple linear regressions. Based on the result of analysis and hypothesis test it can be concluded asfollow: (1) the emotional intelligence has positive influence to the comprehension of accounting. Itmeans that when the implementation of emotional intelligence is getting better, the comprehension ofaccounting will improve; (2) The spiritual intelligence has positive influence to the comprehension ofaccounting. It means that whentheapplication of spiritual intelligence is getting better, thecomprehension of accountingwill be increased; (3) Learning behavior has positive influence to thecomprehension of accounting. It means that learning behavior which is in appropriate with theobjectives of education is required, in which the learning behavior in accordance with the objective ofeducation can be achieved effectively and efficient, therefore the academic achievement can beimproved.Keywords: Emotional Intelligence, Spiritual Intelligence, Learning Behaviorand Comprehensionof Accounting.
PENGARUH KINERJA KEUANGAN DAN STRUKTUR KEPEMILIKAN terhadap Pengungkapan Laporan Keuangan Perusahaan Jasa Sari, Dinda Permata; Andayani, Andayani
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 10 (2015)
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One of the changes of the economic environment has influence in the business world. In order to be more competitive, companies are confronted in the condition to be more transparent in disclosing the information of their company. The financial analysis ratio is an alternative to examine whether this financial information is benefit to conduct classification to the profit in the future. The purpose of this research is to test the influence of financial performance variable with the calculation of return on asset, and the ownership structure to the disclosure of the financial statement on the service companies which are listed in Indonesia Stock Exchange in 2011-2013 periods. The samples are 15 service companies which are listed in Indonesia Stock Exchange and these companies have been selected by using purposive sampling. Multiple linear regressions and hypothesis test which has been done by using the f- statistics. Moreover, classic assumption test which includes normality test, multicolinearity test, heteroscedasticity test, and autocorrelation have been conducted in this research. The result of the research shows that return on asset variable has positive and significant influence to the disclosure of financial statement; managerial ownership structure has positive and insignificant influence to the financial statement; domestic institution ownership structure has positive and insignificant influence to the disclosure of financial statement; foreign institution ownership structure has positive and significant to the disclosure of financial statement; the public ownership structure has positive and insignificant influence to the disclosure of the financial statement.Keywords: Financial Performance, Ownership Structural and the Disclosure of Financial Statement.
PENGARUH PENERAPAN PRINSIP-PRINSIP GOOD CORPORATE GOVERNANCE PADA KINERJA PEGAWAI Andani, Vinda Ari; Riduwan, Akhmad
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 10 (2015)
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This research is meant to find out the influence of Good Corporate Governance principles which are represented by transparency, accountability, responsibility, autonomy, and fairness to the performance of the employees. The population is 30 employees of PT A.J. Central Asia Raya Surabaya. The data collection is carried out by using the primary data in the form of questionnaires. The multiple linear regressions analysis is applied as the data analysis method. The result of the research shows that (1) transparency has positive influence to the performance of the employees since this principle can improve the transparency of information about the company periodical, punctual and valid; (2) accountability has positive influence to the performance of the employees since accountability regulates how the company should form an audit committee to strengthen the internal control function by the commissioner; (3) responsibility has positive influence to the performance of the employees since responsibility principle regulates the fulfillment of company’s responsibility as the business entity in the society to the entire stakeholders which include related issues in order to realize it as the finest company; (4) autonomy has positive influence to the performance of the employees since autonomy can regulate about how the employee can prevent the occurrence of unnatural domination of the stakeholders; (5) fairness has positive influence to the performance of the employees since it includes the clarity of shareholder rights in order to protect the interest of the shareholders including protection of minority shareholders from fraud.Keywords: Transparency, Accountability, Responsibility, Autonomy, and Fairness

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