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INDONESIA
Jurnal Ilmu dan Riset Akuntansi
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Core Subject : Economy, Science,
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
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Articles 14 Documents
Search results for , issue " Vol 4, No 2 (2015)" : 14 Documents clear
PENGARUH PROFITABILITAS, PERTUMBUHAN PENJUALAN, DAN KEBIJAKAN DIVIDEN TERHADAP HARGA SAHAM Novitasari, Bunga; Widyawati, Dini
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 2 (2015)
Publisher : STIESIA

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Abstract

Investment decision is an important issue and it is mostly encountered by investors. To invest in the capital market, investors require accurate information to find out how firm the correlation of the variables which become the cause of the fluctuation of the stock price of the company that will be bought by them.The samples are 18 manufacturing companies which are included basic industry and chemical sectors and the various industry sectors which are listed in the Investment Gallery of Indonesia Stock Exchange which is started from 2011 to 2013. The result of the research shows that the variable which has positive influence to the stock price is Net Profit Margin (NPM). Meanwhile, the other independent variables which are Return on Equity (ROE), Sales Growth (ΔSt), and Dividend Payout Ratio (DPR) have negative influence to the stock price.Keywords: Investor, Profitability, Sales Growth, Dividend Policy, Stock Price.
PENGARUH SUMBER DAYA MANUSIA, TEKANAN EKSTERNAL, KOMITMEN MANAJEMEN TERHADAP TRANSPARANSI PELAPORAN KEUANGAN Purnamasari, Ratna Dewi Wulan; Handayani, Nur
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 2 (2015)
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Abstract

This research examines the influence of human resources, external pressure, and management commitment to the implementation of the transparency of the financial reporting. The result of the analysis which has been done by the researcher shows that: 1) human resources does not have any significant influence to the implementation of the transparency of financial reporting, it indicates that the improvement of the quantity and quality of human resources is required by the organization in order to increase the transparency of financial reporting on the local government; 2) external pressure has significant influence to the implementation of the transparency of financial reporting, it means that when the external pressure is getting high, the transparency of the financial reporting will be better as well; 3) the management commitment does not have any significant influence to the implementation of the transparency of financial reporting. It shows that the management commitment cannot support the implementation of the transparency of the enhancement of financial reporting.Keywords: Human Resources, External Pressure, Management Commitment, Transparency of Financial Reporting
FAKTOR-FAKTOR YANG `MEMPENGARUHI INDEPENDENSI AUDITOR Novitasari, Ferraria; Kurnia, Kurnia
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 2 (2015)
Publisher : STIESIA

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Abstract

This research is meant to examine the influence of the provision of other services i.e: audit service, the length of the relationship between the audit and its client, the size of public accountant office, the competition among public accountant office to the independency of auditor. The results of this study show that: the provision of the other services other than audit service have negative influence to the independency of the auditor, the length of the relationship between the audit and its client has positive influence to the independency of the auditor, the size of public accountant office has negative influence to the independency of the auditor, the competition amoung public accountant offices client has positive influence to the independency of the auditor.Keywords: the provision of other services other than audit service, the length of the relationship between the audit and its client, the size of public accountant office, the competition amoung public accountant office to the independency of auditor.
PENGARUH KINERJA KEUANGAN TERHADAP RETURN SAHAM PADA PERUSAHAAN FOOD AND BEVERAGE Sari, Fitri Nanda; Amanah, Lailatul
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 2 (2015)
Publisher : STIESIA

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Abstract

This research studies the influence of financial performance to the stock return on the food andbeverages companies which are listed in Indonesia Stock Exchange (IDX) in the years of 2010-2012.This research is meant to find out the influence of financial performance to the stock return. Thepurposive sampling method has been used as the sample collection method and 13 of 16 companieswhich are listed in Indonesia Stock Exchange in the years of 2010-2012 have been selected as researchsamples. The dependent variable in the research is stock return variable, whereas Current Ratio, Debtto Equity Ratio, Return on Asset, and Total Asset Turnover variables are used as the independentvariables of the research. The multiple regressions analysis is used as the data analysis method. Theresult of the research shows that simultaneously Current Ratio, Debt to Equity Ratio, Return onAsset, Total Asset Turnover variables have significant influence to the stock return. Partially currentratio variable has significant influence to the stock return, meanwhile Debt to Equity Ratio, Returnon Assets, Total Asset Turnover does not have any significant influence to the stock return.Keywords: Current Ratio, Debt to Equity Ratio, Return on Asset, Total Asset Turnover and StockReturn.

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