cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota surabaya,
Jawa timur
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 14 Documents
 1   2 
Search results for , issue " Vol 4, No 2 (2015)" : 14 Documents clear
PENGARUH DUE PROFESSIONAL CARE, AKUNTABILITAS, DAN TIME BUDGET PRESSURE TERHADAP KUALITAS AUDIT Cholifa, Saydah
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 2 (2015)
Publisher : STIESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This main aims of this study is to test whether Due Professional Care, Accountability, and Time Budget Pressure affect the Audit quality. The sample collection technique has been carried out by using purposive sampling. The result of the research shows that there is a variable due professional care, accountability, and time budget variables are used by the researcher is when the level of due professional care, accountability, and time budget pressure which is owned by an auditor is getting high therefore the audit quality which is generated by the auditor is getting better as well.Keywords: Due Professional Care, Accountability, Time Budget Pressure, and Audit Quality
PENARAPAN BALANCED SCORECARD DALAM PENCAPAIAN VISI DAN MISI PADA SMA IPIEMS SURABAYA Pranata, Muhamad Joni; Idayati, Farida
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 2 (2015)
Publisher : STIESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this research is to measure how the performance of Ipiems Senior High School Surabaya is by using Balanced Scorecard method which is based on the 4 perspectives, so it is can support the Ipiems Senior High School Surabaya in achieving its mission and vision. Based on the analysis which has carried out in the year of 2010/2011 until 2010/2013, it can be found that: (1) Financial perspective is increase and Cost Efficiency, but which is decrease in the Increase Revenue. (2) Customers’ perspective is well enough in the Ipiems Senior High School Surabaya with the increase of the Service Excellence, Price, and Availlibility. (3) Internal Business perspektive increase to Space Management and Operational Excellence but the Public Relations should decrease in one cooperation in the year of 2012/2013. (4) The perspective of growth and learning is well enough by means of solve the customers’ complaint, as well as the consictency of the competency and skill in the numbers of 100%, nevertheless the motivation decrease of 9.25%, in the culture which is well enough with the complementary each of the employee, in the information system is already carried out well enough by means of email as the the instrument of long distance communication media.Keywords: Performance,Balanced Scorecard, Vision and Mission.
PENGARUH FAKTOR NON KEUANGAN DAN RASIO NILAI PASAR TERHADAP OPINI GOING CONCERN Hadi, Fitria Handayani Fauziah; Priyadi, Maswar Patuh
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 2 (2015)
Publisher : STIESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research is meant to examine the influence of Public Accountant Office reputation, audit opinion of the previous years, opinion shopping and the ratio of market value to the opinion of going concern. The result of this research shows that partially the variable of opinion of the previous years has significant and positive influence to the opinion of going concern. Meanwhile, the Public Office Accountant reputation, opinion shopping and ratio of market value do not have any significant influence to the opinion of going concern.Keywords: Public Accountant Office (KAP) Reputation, Audit Opinion of the Previous Year, OpinionShopping and Ratio of Market Value.
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN KOMITMEN SEBAGAI VARIABEL MODERATING Megasari, Ervita; Kurnia, Kurnia
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 2 (2015)
Publisher : STIESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research is meant to examine the influence of the involvement of the preparation of budgetary participation to the managerial performance on Cooperative Service and Micro, Small and Medium Enterprises of Surabaya. This research is also meant to examine whether the organizational commitment moderates the budgetary participation to the managerial performance. This research has been conducted by using questionnaire survey method that is issued to 60 respondents and only 56 questionnaires return. The result of the research describes that the preparation of budgetary participation has an influence to the managerial performance and it describes that the significance level 0.00 is smaller than α = 0.05. The regression coefficient value of budgetary participation variable is 0.223, a positive sign on the regression coefficient that describes the unidirectional correlation between budgetary participation and managerial performance. It can be concluded that budgetary participation has significant and positive influence to the managerial performance whereas the moderation influence of the organizational commitment to the correlation between the preparation of budgetary participation and managerial performance is not supported by the result of this research. It is assumed that though a budget manager of Cooperative Service and Micro, Small and Medium Enterprises has high organizational commitment but it is only because the organizational structure forces him to participate or it is just a task. Therefore, it can be concluded that the second hypothesis is denied. Keywords: The Preparation of Budgetary Participation, Managerial Performance, and the Organizational Commitment
PENGARUH KINERJA KEUANGAN TERHADAP RETURN SAHAM Bisara, Chrismas; Amanah, Lailatul
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 2 (2015)
Publisher : STIESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research is meant to examine the influence of financial performance which is proxy by current ratio, debt to equity ratio, return on asset, and total asset turnover to the stock return which is measured by using capital gain/loss plus dividend yield on the manufacturing companies which are listed in Indonesia Stock Exchange (IDX) in the years of 2011-2013. The sample collection method has been carried out by conducting purposive sampling and the samples are thirty two manufacturing companies. The dependent variable is the Stock Return whereas the independent variables are Current Ratio, Debt to Equity Ratio, Return on Asset, and Total Asset Turn Over. The multiple linear regressions analysis is used as the data analysis method. The result of goodness of fit test shows that Current Ratio, Debt to Equity Ratio, Return on Asset, and Total Asset Turnover are the explanatory variables of the stock return. The result of the hypothesis test shows that Return on Asset has positive and significant influence to the stock return whereas Current Ratio, Debt to Equity Ratio, Total Asset Turnover do not have any significant influence to the stock return.Keywords: Current Ratio, Debt to Equity Ratio, Return on Asset, Total Asset Turnover and Stock return
PENGARUH KINERJA KEUANGAN TERHADAP KEBIJAKAN PEMBAGIAN DIVIDEN PADA PERUSAHAAN CONSUMER GOODS Retnani, Endang Dwi; Hidayati, Fitri
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 2 (2015)
Publisher : STIESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The examination is conducted to find out whether debt to equity ratio, return on equity, and price toearnings ratio have influence to the dividend payout ratio (DPR).The multiple linear regressions areused as the analysis technique. The hypothesis is tested by using t-test in order to find out theinfluence of each variable. The F test is conducted to test the model suitability which has been used.The examination has been conducted by using SPSS 20. The result of the t-test shows that debt toequity ratio (DER) does not have any influence with negative direction whereas return on equity andprice to earnings ratio have influence with positive direction. The F test shows that the model whichhas been used in the research is suitable (fit). It can be concluded that in t-test only ROE and PER hasinfluence to the dividend payout ratio whereas the financial performance which is used in model hasinfluence to the dividend payout ratio.Keywords: debt to equity ratio (DER), return on equity (ROE), price to earnings ratio (PER),dividend payout ratio.
DAMPAK KEBIJAKAN DIVIDEN PADA PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN PERBANKAN DI BURSA EFEK Efendi, Idris; Fitria, Astri
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 2 (2015)
Publisher : STIESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this research is to test the effect of dividend policy on the influence of financial performance to the firm value.The population is the entire companies which are listed in Indonesia Stock Exchange (IDX). The sample collection technique has been carried out by using purposive sampling and based on the determined criteria there are 7 samples of banking company which are consecutively active in the capital market activity, and they do not experience any loss and share their dividend during the years of 2009-2013. The research data is the secondary data which has been obtained from Indonesia Stock Exchange (www.idx.co.id. The multiple linear regerssions analysis technique with the SPSS (Statistical Product and Service Solutions) application is used as the research hypothesis test. The result of hypothesis test describes that: 1) Liquidity has significant influence to the firm value. 2) Leverage variable does not have any influence to the firm value. 3) profitability variable has significant influence to the firm value. 4) dividend policy does not have any effect on the influence of liquidity to the value. 5) dividend policy does not have any effect to the influence of leverage to the firm value. 6) dividend policy does not have any effect to profitability influence to the firm value.Keywords: Liquidity, Leverage, Profitability, Firm Value, and Dividend Policy
PENGARUH PROFITABILITAS, LIKUIDITAS, GROWTH POTENTIAL, DAN KEPEMILIKAN MANAJERIAL TERHADAP KEBIJAKAN DIVIDEN Arifin, Samsul; Asyik, Nur Fadjrih
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 2 (2015)
Publisher : STIESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this research is to examine the influence of profitability, liquidity, growth potential, and managerial ownership to the dividend policy. The population is the companies which are engaged in the field of manufacturing industries which are listed in Indonesia Stock Exchange (IDX). The sample collection technique has been done by using purposive sampling and 11 companies which meet the criteria of manufacturing industries which are listed in Indonesia Stock Exchange in 2010-2013 periods have been selected as samples. The source of data of this research has been obtained from the Indonesia Stock Exchange (IDX), www.idx.co.id, Indonesian Capital Market Directory (ICMD), and the STIESIA Stock Exchange Corner (Indonesia School of Economic Surabaya). The hypothesis test has been done by using the multiple regressions equation analysis technique. The results of this study show that: (1) profitability and liquidity does not have any significant influence to the dividend policy, (2) growth potential has negative and significant influence to the dividend policy, and (3) managerial ownership has positive influence to the divident policy.Keywords: Profitability, Liquidity, Growth Potential, Managerial Ownership, and Dividend Policy.
ANALISIS KINERJA KEUANGAN PT ANEKA TAMBANG Tbk SEBELUM DAN SESUDAH AKUISISI Ratnasari, Dita; Fitria, Astri
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 2 (2015)
Publisher : STIESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this research is to test whether there is a significant different on financial performance of PT Aneka Tambang Tbk before and after the acquisition. The financial performance is measured by using the nine financial ratios i.e.: current ratio, quick ratio, fixed assets turnover, total assets turnover, debt to asset ratio, debt to equity, net profit margin, return on assets and return on equity. This research is a case study research which focuses on PT Aneka Tambang Tbk which has conducted the acquisition in 2011. The financial statements which will be studied start from 2009 to 2013 periods. The paired samples t-test is used as the data analysis. The result of the research shows that the observation periods on the financial ratios 2 years before the acquisition and 2 years after the acquisition do not make any expected synergy since there is no significant different.Keywords: Acquisition, Financial Performance, Financial Performance.
PENGARUH MANAJEMEN LABA, LIKUIDITAS, SOLVABILITAS DAN PROFITABILITAS TERHADAP TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN Panjaitan, Yefta Rinaldi Yusak; Amanah, Lailatul
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 2 (2015)
Publisher : STIESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this research is to find out the influence of earnings management, liquidity, profitability, solvability to the disclosure level of annual financial statement on the manufacturing companies which are listed in Indonesia Stock Exchange in the 2010-2013 periods. The discretionary accrual, current ratio, return on assets, and debt to equity ratio are the ratios and the formulas which are used in this research.The result of the research is expected to become a consideration for the management in improving the quality of financial statement of the company. The F test shows that discretionary accrual, current ratio, return on assets, and debt to equity ratio are feasible to be as the explanatory variables to the disclosure level of financial statement. Meanwhile, the t test shows that discretionary accrual, current ratio, and return on assets, and debt to equity ratio variables do not have any influence to the disclosure level of financial statement.Keywords: Discretionary Accrual, Current Ratio, Return On Assets, Debt to Equity Ratio, the Disclosure Level Of financial Statement.

Page 1 of 2 | Total Record : 14

 1   2 

Filter by Year

2015 2015


Reset
Filter By Issues
All Issue Vol 7, No 2 (2018) Vol 7, No 1 (2018) Vol 6, No 12 (2017) Vol 6, No 11 (2017) Vol 6, No 10 (2017) Vol 6, No 9 (2017) Vol 6, No 8 (2017) Vol 6, No 7 (2017) Vol 6, No 6 (2017) Vol 6, No 5 (2017) Vol 6, No 4 (2017) Vol 6, No 3 (2017) Vol 6, No 2 (2017) Vol 6, No 1 (2017) Vol 5, No 12 (2016): Jurnal Ilmu & Riset Akuntansi Vol 5, No 11 (2016): Jurnal Ilmu & Riset Akuntansi Vol 5, No 10 (2016): Jurnal Ilmu & Riset Akuntansi Vol 5, No 9 (2016): Jurnal Ilmu & Riset Akuntansi Vol 5, No 8 (2016): Jurnal Ilmu & Riset Akuntansi Vol 5, No 7 (2016): Jurnal Ilmu & Riset Akuntansi Vol 5, No 6 (2016): Jurnal Ilmu & Riset Akuntansi Vol 5, No 5 (2016): Jurnal Ilmu & Riset Akuntansi Vol 5, No 4 (2016): Jurnal Ilmu & Riset Akuntansi Vol 5, No 3 (2016): Jurnal Ilmu & Riset Akuntansi Vol 5, No 2 (2016): Jurnal Ilmu & Riset Akuntansi Vol 5, No 1 (2016): Jurnal Ilmu & Riset Akuntansi Vol 4, No 12 (2015) Vol 4, No 11 (2015) Vol 4, No 10 (2015) Vol 4, No 9 (2015) Vol 4, No 8 (2015) Vol 4, No 7 (2015) Vol 4, No 6 (2015) Vol 4, No 5 (2015) Vol 4, No 4 (2015) Vol 4, No 3 (2015) Vol 4, No 2 (2015) Vol 4, No 1 (2015) Vol 3, No 12 (2014) Vol 3, No 11 (2014) Vol 3, No 10 (2014) Vol 3, No 9 (2014) Vol 3, No 8 (2014) Vol 3, No 7 (2014) Vol 3, No 6 (2014) Vol 3, No 5 (2014) Vol 3, No 4 (2014) Vol 3, No 3 (2014) Vol 3, No 2 (2014) Vol 3, No 1 (2014) Vol 2, No 12 (2013) Vol 2, No 11 (2013) Vol 2, No 10 (2013) Vol 2, No 9 (2013) Vol 2, No 8 (2013) Vol 2, No 7 (2013) Vol 2, No 6 (2013) Vol 2, No 5 (2013) Vol 2, No 4 (2013) Vol 2, No 3 (2013) Vol 2, No 2 (2013) Vol 2, No 1 (2013) Vol 1, No 12 (2012) Vol 1, No 11 (2012) Vol 1, No 2 (2012) Vol 1, No 1 (2012) More Issue