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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 PERPUTARAN KAS, PERPUTARAN PIUTANG DAN PERPUTARAN PERSEDIAAN TERHADAP PROFITABILITAS Mulyaningsih, Sri; Handayani, Nur
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 4 (2015)
Publisher : STIESIA

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Abstract

This research is conducted to test the influence of cash turnover, account receivable turnover and inventory turnover to the profitability on food and beverages companies which are listed in Indonesia Stock Exchange (IDX) in the 2009-2013 periods. The cash turnover, account receivable turnover, and inventory turnover are the independent variables. Meanwhile, the profitability is the dependent variable. The samples are food and beverages companies which are listed in Indonesia Stock Exchange (IDX) in the 2009-2013 periods. The sample collection method has been done by using purposive sampling method and 8 companies have been selected as samples. The multiple linear regressions are used as the analysis method.The result of this research shows that significantly cash turnover has influence to the profitability whereas the account receivable turnover and inventory turnover do not have any influence to the profitability. The value of adjusted R square is 0.251 which shows that 25.1% of ROA can be explained by the independent variables i.e.: cash turnover, account receivable turnover, and inventory turnover whereas the remaining is explained by the other variables outside this research.  Keywords:            Return on Assets, Cash Turnover, Account Receivable Turnover and Inventory Turnover.
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.

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