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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 13 Documents
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Search results for , issue " Vol 4, No 4 (2015)" : 13 Documents clear
PENGARUH GROWTH SALES, PROFITABILITAS, OPERATING LEVERAGE, DAN TAX RATE TERHADAP KEBIJAKAN HUTANG Geovana, Rosella Selvilita; Andayani, Andayani
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 4 (2015)
Publisher : STIESIA

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Abstract

Debt policy is the policy of funding decision in which the management of the company gains the funding to finance the operational activities. The funding decision is meant to measure to what extent the company use its debt. This research is meant to test the influence of growth sales, profitability, operating leverage, and tax rate to the debt policy.The result of the research shows that the research regression models do not have any multicolinearity, heteroscedasticity, , and autocorrelation syndrome and the data has been normally distributed. The result of multiple linear regression analysis shows that growth sales has positive influence to the debt policy; profitability has negative influence to the debt policy; operating leverage has positive influence to the debt policy, and tax rate does not have any influence to the debt policy.Keywords:Growth Sales, Profitability, Operating Leverage, Tax Rate, and Debt Policy
PENGARUH PROFITABILITAS, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN Ernawati, Dewi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 4 (2015)
Publisher : STIESIA

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Abstract

A company through its financial manager should beable to run its function in managing finance properly and as efficient as possible. The standard which is used to assess the success of a financial managerin managing the finance of the company is from the firm value. The firm value can reflect the condition of the company. There are many factors which can determine the firm value. This research is conducted to test the influence of profitability, leverage, and firm size to the firm value on the manufacturing companies which are engaged in the field of consumer goods industry which are listed in Indonesia Stock Exchange.The samples are 22 manufacturing companies which are engaged in the field of consumer goods industries which are listed in Indonesia Stock Exchange. The sample collection technique has been carried out by using purposive sampling technique. The data is the secondary data. The data analysis has been carried out by using classic assumption test, the multiple regressions analysis and the hypothesis test which is done by using t test and F test with the level of significance 5% are used as the data analysis technique.The result of the analysis shows that profitability has positive influence to the firm value, with the significance value 0.000 is smaller than α = 0.05 and the regressions coefficient is 0,074. The leverage has negative influence to the firm value, with the significance value 0.097 is bigger than α = 0.05 and the regressions coefficient is -1.641. The firm size has positive influence to the firm value with the significance value 0.000 is smaller than α = 0.05 and the regressions coefficient is 0.353.  Keywords: Profitability, Leverage, Firm Size and Firm Value.
PENGARUH STRUKTUR ASET, PROFITABILITAS, KEPUTUSAN INVESTASI, DAN RISIKO BISNIS TERHADAP STRUKTUR MODAL Tansyawati, Febriana; Asyik, Nur Fadjrih
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 4 (2015)
Publisher : STIESIA

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Abstract

In the making of capital structure policy, a company requires to consider many factors in order to achieve the capital structure level which can minimize the average cost of capital and to maximize the firm value and company’s asset. The purpose of this research is to examine the influence of assets structure, profitability, investment decision and business risk to the capital structure.The research sample consisted of 16 companies were selected by purposive sampling of properties and real estate companies listed on the Indonesia Stock Exchange during 2011-2013 The multiple regressions analysis and classic assumption test have been performed by using SPSS 20.0 version statistic test instrument. The result of the research shows that the research regression model has fulfilled the requirements there are no symptoms of heteroscedasticity, multicollinearity, and correlation and the in used file is normally distributed. The result of the research shows: (1) the structure of assets has influence to the capital structure, (2) that profitability has influence to the capital structure (3) investment decisions has influence to the capital structure, and (4) the business risk has no influence to the capital structure.                  Keywords:  Assets Structure, Profitability, Investment Decision, Business Risk, Capital Structure
PENGARUH GOOD CORPORATE GOVERNANCE DAN KINERJA KEUANGAN TERHADAP FINANCIAL DISTRESS Mayangsari, Lillananda Putri; Andayani, Andayani
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 4 (2015)
Publisher : STIESIA

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Abstract

This research is meant to examine the influence of good corporate governance and financial perfomance to the financial distress on the manufacturing companies which are listed in Indonesia Stock Exchange. The mechanism of good corporate governance in this research are i.e.: board of directors, board of commisioners, managerial ownership, institusional ownership, and the size of audit committee, meanwhile the financial perfomances in this research are profitability and leverage. The result of this research shows that the board of commissioners does not have any influence to the financial distress, the managerial ownership does not have any influence to the financial distress, the institusional ownership does not have any influence to the financial distress, the size of audit committee does not have any influence to the financial distress, leverage does not have any influence to the financial distress, the board of directors has negative influence to the financial distress, and profitabilitas has negative influence to the financial distress.Keywords: Good Corporate Governance, Profitability, Leverage, Financial Distress.
SUSTAINABILITY REPORT TERHADAP KINERJA KEUANGAN DAN PASAR Safitri, Dian Anggraeni; Fidiana, Fidiana
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 4 (2015)
Publisher : STIESIA

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Abstract

This research is meant to find out the influence of the disclosure of sustainability report to the financial performance and market. The objects of the research are 10 companies which have published the sustainability report and incorporated in the IDX (Indonesia Stock Exchange) in 2011-2013 periods. The sample collection technique has been done by using purposive sampling method. The dependent variable is financial performance which is measured by using return on asset (ROA) and current ratio, as well as market performance which is measured by using Tobin’s Q. meanwhile, the independent variable is the SRDI. The data analysis technique has been done by using descriptive analysis technique; the hypothesis test has been done by using the manova. Based on the result of Between-Subject Effect test, the first hypothesis states that the disclosure of sustainability report has positive influence to the financial performance is accepted by its significance 0.049 on the proxy of return on asset (ROA), and 0.043 on the proxy of current ratio, the second hypothesis states that the disclosure of sustainability report has positive influence to the performance of market is accepted with its significance 0.046.  Keywords:        Sustainability Report, Financial Performance, Market Performance 
FAKTOR – FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT Dwimilten, Eunike; Riduwan, Akhmad
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 4 (2015)
Publisher : STIESIA

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Abstract

This research is meant to find out the influence of competency, independency, accountability, time budget pressure and due professional care to the audit quality. The respondents are auditor staffs from junior to manager position who works at Public Accountant Office in Surabaya and Sidoarjo. The samples are 14 Public Accountant Offices which are represented by 70 people of auditor staffs, who have been selected by using simple random sampling method. The data has been obtained by issuing questionnaires which are directly issued to the respondents in the beginning of April 2015. The multiple linear regressions are used as the analysis technique. The results of the research have proven that i.e.: (a) the competency has positive influence to the audit quality, it means that the qualified audit is obtained from the high competency of auditors; (b) the independency has positive influence to the audit quality, it means that when the independency of an auditors is better, the audit quality is better as well; (c) accountability has positive influence to the audit quality, it means that when the auditors have high responsibility on their jobs, it will generate high audit quality; (d) time budget pressure has positive influence to the audit quality, it means that the time budget can encourage the auditors to maximize the existing time and to generate qualified audit; (e) due profesionalcare has positive influence to the audit quality, it means that when the careful and thoroughly professionalism of an auditor is high, the audit quality is high as well. Keywords: Competency, Independency, Accountability, Time Budget Pressure, Due Professional Care, Audit Quality.
KEMAMPUAN FAKTOR AKUNTANSI DAN NON AKUNTANSI DALAM MEMPREDIKSI BOND RATING Rusfika, Rusfika; Wahidahwati, Wahidahwati
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 4 (2015)
Publisher : STIESIA

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Abstract

This research is meant to find out the ability of accounting and non-accounting factor in predicting the bond ratingto the non-finance companies. The samples are non-finance companies which are listed in Indonesia Stock Exchange(IDX) during 2010-2013 periods which are rated by PT.Pefindo. The samples of the research have been selected byusing purposive sampling method. 48 samples of bonds with 192 pooling of 16 companies have been obtained.Hypothesis test has been done by using logistic regressions analysis. Based on the result of the logistic regressionsanalysis with its significance level is 5% has proven that: 1) Profitability, solvability, liquidity and bail bond havepositive and significant influence to the bond rating, 2) Productivity, bond age and auditor’s reputation haveinsignificant influence to the bond rating.Keywords: Bond Rating, Accounting Factor, Non-Accounting Factor
KEMAMPUAN FAKTOR AKUNTANSI DAN NON AKUNTANSI DALAM MEMPREDIKSI BOND RATING Rusfika, Rusfika; Wahidahwati, Wahidahwati
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 4 (2015)
Publisher : STIESIA

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

Abstract

This research is meant to find out the ability of accounting and non-accounting factor in predicting the bond rating to the non-finance companies. The samples are non-finance companies which are listed in Indonesia Stock Exchange (IDX) during 2010-2013 periods which are rated by PT.Pefindo. The samples of the research have been selected by using purposive sampling method. 48 samples of bonds with 192 pooling of 16 companies have been obtained. Hypothesis test has been done by using logistic regressions analysis. Based on the result of the logistic regressions analysis with its significance level is 5% has proven that: 1) Profitability, solvability, liquidity and bail bond have positive and significant influence to the bond rating, 2) Productivity, bond age and auditor’s reputation have insignificant influence to the bond rating.  Keywords: Bond Rating, Accounting Factor, Non-Accounting Factor 
PENGARUH GROWTH SALES, PROFITABILITAS, OPERATING LEVERAGE, DAN TAX RATE TERHADAP KEBIJAKAN HUTANG Geovana, Rosella Selvilita; Andayani, Andayani
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 4 (2015)
Publisher : STIESIA

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

Abstract

Debt policy is the policy of funding decision in which the management of the company gains the funding to finance the operational activities. The funding decision is meant to measure to what extent the company use its debt. This research is meant to test the influence of growth sales, profitability, operating leverage, and tax rate to the debt policy.The result of the research shows that the research regression models do not have any multicolinearity, heteroscedasticity, , and autocorrelation syndrome and the data has been normally distributed. The result of multiple linear regression analysis shows that growth sales has positive influence to the debt policy; profitability has negative influence to the debt policy; operating leverage has positive influence to the debt policy, and tax rate does not have any influence to the debt policy. Keywords:Growth Sales, Profitability, Operating Leverage, Tax Rate, and Debt Policy 
PENGARUH PROFITABILITAS, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN Ernawati, Dewi; Widyawati, Dini
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 4 (2015)
Publisher : STIESIA

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

Abstract

A company through its financial manager should beable to run its function in managing financeproperly and as efficient as possible. The standard which is used to assess the success of a financialmanagerin managing the finance of the company is from the firm value. The firm value can reflect thecondition of the company. There are many factors which can determine the firm value. This research isconducted to test the influence of profitability, leverage, and firm size to the firm value on themanufacturing companies which are engaged in the field of consumer goods industry which are listedin Indonesia Stock Exchange.The samples are 22 manufacturing companies which are engaged in thefield of consumer goods industries which are listed in Indonesia Stock Exchange. The sample collectiontechnique has been carried out by using purposive sampling technique. The data is the secondary data.The data analysis has been carried out by using classic assumption test, the multiple regressionsanalysis and the hypothesis test which is done by using t test and F test with the level of significance5% are used as the data analysis technique.The result of the analysis shows that profitability haspositive influence to the firm value, with the significance value 0.000 is smaller than α = 0.05 and theregressions coefficient is 0,074. The leverage has negative influence to the firm value, with thesignificance value 0.097 is bigger than α = 0.05 and the regressions coefficient is -1.641. The firm sizehas positive influence to the firm value with the significance value 0.000 is smaller than α = 0.05 andthe regressions coefficient is 0.353.Keywords: Profitability, Leverage, Firm Size and Firm Value.

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