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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 3 (2015)" : 15 Documents clear
ANALISIS PERBEDAAN KINERJA KEUANGAN SEBELUM DAN SESUDAH MERGER Suudyasana, Ayu
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 3 (2015)
Publisher : STIESIA

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Abstract

The purpose of this research is to find out the difference of financial performance of banking companies whether it exist or not beforeand after themergeron PT Bank CIMB Niaga Tbk. The sample collection technique has been done by using judgment sampling and a company has been obtained as the research sample i.e.: PT Bank CIMB Niaga Tbk. Meanwhile, the data analysis technique has been done by using paired sample t test which is done by using the SPSS 20.0 program.Based on the result of the analysis of paired sample t test, it can be concluded that there were 5 financial ratios which do not have any significant different i.e.: Debt to Equity Ratio, Dept to Total Asset Ratio, Net Profit Margin, Return on Equity, and Return on Asset before and after merger. It shows that the financial performance of the company does not undergo any significant change in which the decline occurs before and after merger. Moreover, there is one financial ratio which has significant difference i.e.: Current Ratio which shows that the financial performance of the company undergoes significant changes before and after the merger.The financial performance of banking companyof PT Bank CIMB Niaga Tbk, before and after merger shows the decline of financial condition, because the result of the overall calculation of financial ratio shows a declination before and after merger. The implication of this research, generally, shows that the main motive of the company to conduct the merger is economic motive, so the purpose of the merger has not completely fulfilled. Keywords: Financial Performance, Financial Ratio, Merger.
PENGARUH PROFITABILITAS, CASH POSITION , LEVERAGE , DAN GROWTH TERHADAP KEBIJAKAN DEVIDEN Ishaq, Alfina Febrisa
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 3 (2015)
Publisher : STIESIA

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Abstract

This research is meant to analyze the profitability, cash position, leverage, and growth in a company to the dividend policy of a company. The result of this research shows that the profitability does not have any influence to the dividend policy since the company has commitment to share the dividend regularly and it is not influenced by the amount of the profit which has been obtained. The company will use retained earnings to be invested in productive sectors in order to gain large benefits and to strengthen the capital of the company for the following years. Cash position does not have any influence to the dividend policy because of the presence of other instruments i.e. inventory and account receivables. Leverage in this matters is debt to equity ratio has negative influence to the dividend share policy, it means that when the value of leverage of a company is getting high, the number of dividend that will be shared by the company is getting small. Growth in this case is asset growth does not have any influence to the company dividend share policy it. Keywords: Dividend Policy, Profitability, Cash Position, and Growth
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR DI BEI Setiawan, Yudha Dwi Adi; Fitria, Astri
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 3 (2015)
Publisher : STIESIA

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Abstract

One of the important objectives of the establishment of a company is to improve the welfare of the owner or the stockholders, or maximizing the welfare of the stockholders by improving the performance of the company. The improvement of the performance of the company can be achieved if the company can operate by the achieving the determined profit. On the other hand, the manager as the administrator of the company has different objectives particularly in improving the individual achievement and the compensation which will be accepted. If the manager of the company conducts an action by ignoring the interests of investors then it will cause the collapse of the expectations of investors about returns of investment which has been invested by them. The samples are 24 manufacturing companies which have been selected by using purposive sampling which are listed in Indonesia Stock Exchange in 2010-2012 periods. The multiple linear regressions analysis method is used as the analysis technique. The result of this research describes that the research regressions model has met the classic assumption test which means that this regressions model is that the regression model is free from heteroscedasticity, multicolinearity, and autocorrelation, and the generated data has been distributed normally. The multiple linear regressions describes that the independent board of commissioners have significant influence to the performance of the company, the board of directors have significant influence to the performance of the company, the institutional ownership has significant influence to the performance of the company, the managerial ownership has significant and negative influence to performance of the company.Keywords: The Independent Board of Commisioners, the Size of the Board of Directors, The Institutional Ownership, The Managerial Ownership and the Performance of the Company.
ANALISIS FAKTOR PENERIMAAN DAN PENGGUNAAN TEKNOLOGI DALAM SISTEM INFORMASI AKUNTANSI DENGAN PENDEKATAN TAM Armanda, Ribka; Hermanto, Suwardi Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 3 (2015)
Publisher : STIESIA

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Abstract

This research is meant to test the receiving factors and the utilization of technology in the Accounting Information System which has been done by using the Technology Acceptance Model (TAM) approach, which is represented by the test of influence of exogenous constructs i.e.:business process support, management support, and flexibility system support to the endogenous constructsi.e.: perceived of behavioral intention, perceived of attitude towards using, perceived of usefulness and perceived ease of use.The samples have been selected by using purposive random sampling, the research instrument has been carried out by issuing questionnaires to 125 respondents who are the employees of Shipping Cargo Expedition in Surabaya that uses AIS in daily work. The data is analyzed by using partial least square.The results of the research shows i.e.: (1) the support to the business process, flexibility system and perceived ease of use have positive influence to the perceived of behavioral intention in using the technology in AIS. Meanwhile, the management support and perceived of usefulness do not have any positive influence to the perceived of behavioral intention in using the technology in AIS. (2) Business process support, management support and the perceived of usefulness have positive influence to the perceived of attitude toward using of technology in AIS. Meanwhile, the perceived of behavioral intention, flexibility system support, and the perceived ease of use do not have any influence to the perceived of attitude towards using of technology in AIS. (3) Business support system, flexibility system support, and perceived ease of use have positive influence to the perceived of use of technology in AIS whereas the management support does not have any positive influence to the perceived of use of technology in AIS. (4) Business process support, flexibility system support, and management support have positive influence to the perceived easeof use of technology in AIS. Keywords:Technology Acceptance Model, Partial Least Square, Accounting Information System
PENGARUH KEPEMILIKAN SAHAM DAN RASIO KEUANGAN TERHADAP STRUKTUR MODAL PERUSAHAAN Lestari, Sisil Ayu; Hermanto, Suwardi Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 3 (2015)
Publisher : STIESIA

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Abstract

This research is meant to test the influence of stock ownership and financial ratio to the company capital structure on the manufacturing companies in 2010-2013 periods which are listed in Indonesia Stock Exchange. The sample has been done by using purposive sampling method and 236 annual financial statements of 78 manufacturing companies which have published their statement through official sites of Indonesia Exchange (www.idx.co.id). The test has been conducted by using multiple regressions analysis with the support of SPSS (Statistical Package for Social Sciences) 20 version, with the independent variables which are: the majority of stockholders (the ownership of stock > 5% is divided by shares in circulation), public stockholders (the logarithm of the number of ownership of stocks < 5%), the dividend policy (dividend payout ratio), free cash flow (the remaining of the subtraction of operating cash flow, capital expenditures and net working capital), profitability (return on asset), firm size (natural logarithm of the total asset) and business risk (return on invested capital) to the dependent variable which is the company capital structure (debt equity ratio). The result of the research shows that 5 variables have influence and 2 variables do not have any influence to the company capital structure. Five variables which have influence to the company capital structure consist of 4 variables which have negative and significant which includes the majority of stockholders, public stockholders, dividend policy, and business risk. Meanwhile, 1 variable which has significant and positive influence is free cash flow. Two variables which do not have any influence to the company capital structure are profitability and firm size. Keywords: Majority Stockholders, Public Stockholders, Financial Ratio, Capital Structure and Multiple Regressions.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN UKURAN PERUSAHAAN TERHADAP PROFITABILITAS PERUSAHAAN Mu’Afi, Muhammad; Amanah, Lailatul
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 3 (2015)
Publisher : STIESIA

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Abstract

This research is meant to find out the influence of Corporate Social Responsibility (CSR) disclosure and the firm size to the profitability of the company. This research applies explanatory research which has been done by using quantitative approach. The samples are 15 companies which have been selected by using purposive sampling method.The result of the research shows that CSR disclosure has positive influence to the profitability of the company whereas the firm size has negative influence to the profitability of the company.Keywords: Corporate Social Responsibility (CSR), Firm Size and Company’s Profitability.
PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP HUBUNGAN ANTARA MANAJEMEN LABA DENGAN NILAI PERUSAHAAN Junchristianti, Yessinda; Priyadi, Maswar Patuh
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 3 (2015)
Publisher : STIESIA

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Abstract

This research is meant to find out the influence of profit management to the firm value, the practical of corporate governance to the firm value and the practical influence of corporate governance to the correlation between profit management and the firm value. The result of the research shows that: (1) the earnings management is negative and it does not have any significant influence to the firm value. (2) The practical of corporate governance simultaneously has positive significant influence to the firm value with a difference ways in each variable. The institutional ownership variable, independent commissioner and size of board of commissioner are the variables which have significant influence to the firm value. (3) The institutional ownership, size of board of commissionaires and classification of public accountant are the moderate variables between the earnings management and firm value whereas the managerial ownership, independent commissioner and audit committee is not the moderating variable. Keywords: corporate governance, profit management and firm value
PENGARUH RASIO AKTIVITAS TERHADAP PROFITABILITAS PADA PERUSAHAAN FOOD AND BEVERAGES Sodiq, Arif Mahfud; Fitria, Astri
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 3 (2015)
Publisher : STIESIA

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Abstract

The purpose of this research is to find out the influence of account receivable turnover, inventory turnover, fixed asset turnover, total assets turnover and sales growth both simultaneous and partial to the profitability (ROA). The samples are food and beverages companies which are listed in Indonesia Stock Exchange (IDX) in 2010-2013 periods. 10 companies have been selected as samples. These samples have been selected by using purposive sampling. The multiple linear regressions is used as the data analysis technique. The hypothesis test has been done by using t-test to examine the regressions coefficient of each variable. The significance test has been carried out by using F test to examine the suitability of independent variable to the profitability variable with 5% level of significance. Based on the result of the data analysis of t-test, it can be concluded that the account receivable turnover, inventory turnover, fixed asset turnover, total asset turnover and sales growth do not have any significant influence to the Profitability (ROA) whereas fixed asset turnover give significant influence to the Profitability (ROA).Keywords: Account Receivables Turnover, Inventory Turnover, Asset Turnover, Sales Growth, and Profitability (ROA).
PENGARUH FAKTOR FUNDAMENTAL MAKRO EKONOMI TERHADAP INDEKS LQ45 (PERIODE 2009 – 2013) Ayuningrum, Imang Indah; Wahidahwati, Wahidahwati
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 3 (2015)
Publisher : STIESIA

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Abstract

This research is meant to analyze the influence of macroeconomic fundamental factor to the LQ45 index in IDX. Independent variables which is used in this research is the interest level BI rates, world gold price, crude oil price, the Unites States Dollar exchange rates (USD), the Nikkei 225 index and Straits Times index. The population is LQ45 index in IDX. The determination of sample is carried out by using purposive sampling; sample of this research is the LQ45 index data which is limited on the closure of the end of the month during the period from January 2009 to December 2013. The multiple linear regressions analysis, classic assumption test, goodness of fit/F-test, determination coefficient test (R2) and hypothesis test(t-test) are used as the analysis method. This research uses the monthly data from 2009 to 2013 for each research variable. The result of the research shows that (1) the interest level of BI rates have negative influence to the LQ45 index; (2) world gold price have positive influence to the LQ45 index, (3)crude oil price do not have any significant influence to the LQ45 index; (4) the United States dollar exchange rates (USD) do not have any significant influence to the LQ45 index; (5) Nikkei 225 index have positive influence to the LQ45 index and (6) Straits Times index have positive influence to the LQ45 index. The adjusted R square value is 94.4%. It means that 94.4% of the movement of LQ45 index can be predicted from the movement of these six independent variables. Keywords: LQ45 Index, Macroeconomic, Multiple Regressions Analysis
ANALISIS FAKTOR PENGGUNAAN SOFTWARE AKUNTANSI DENGAN PENDEKATAN TECHNOLOGY ACCEPTANCE MODEL (TAM) Patmawati, Patmawati; Hermanto, Suwardi Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 3 (2015)
Publisher : STIESIA

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Abstract

This research is meant to examine some factors which influence the acceptance and the utilization of accounting software by using of Technology Acceptance Model (TAM) approach. The constructions which are used in this research i.e.: the computer self-efficacy, perceived ease of use, perceived of usefulness, attitude toward using, behavioral intention and actual use. In this research the computer self-efficacy is correlated to the perceived ease of use and the perceived of usefulness. The perceived of usefulness is correlated to the perceived of ease of use. Furthermore, the perceived ease of use and perceived of usefulness will be correlated to the attitude toward using. The attitude toward using is correlated to the behavioral attention. Then, the attitude toward using is correlated to the actual use. The objects of this research are the accounting students of STIESIA in 2004/2015 periods who have ever used the accounting software. The data collection is done by using survey method through questionnaire media. The 104 questionnaires have been obtained as the primary data and these questionnaires have been processed by using Partial Least Square. The result of this research shows that computer self-efficacy has positive influence to the perceived ease of use but it has no influence to the perceived of usefulness. The perceived ease of use has no influence to the perceived of usefulness. The perceived ease of use and the perceived of usefulness have positive influence to the attitude toward using. Moreover, the perceived attitude toward using has positive to the actual use. Keywords: Technology Acceptance Model, Computer Self Efficacy, Accounting Software, Students.

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