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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 14 Documents
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Search results for , issue " Vol 4, No 5 (2015)" : 14 Documents clear
PENGARUH STRUKTUR KEUANGAN TERHADAP KEMAMPUAN PEROLEHAN LABA DALAM LQ 45 Ramadhianti, Arina; Mildawati, Titik
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 5 (2015)
Publisher : STIESIA

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Abstract

The purpose of this research is to test empirically and to analysis the influence of assets structure, firm size and capital structure to the profit gain ability (ROA) on the company which is incorporated in the LQ 45 Index in Indonesia Stock Exchange in 2009-2012 periods. Multiple linear regressions are used in this research with the samples are 19 companies which are incorporated in LQ 45 index in Indonesia Stock Exchange in 2009-2012 periods. The secondary data has been obtained from Indonesia Stock Exchange Corner of STIESIA Surabaya. The SPSS program 2.0 versions are used as analysis technique. The result that has been obtained based on the goodness of fit test shows that the regressions model is feasible to be use in order to predict the influence of assets structure, firm size and capital structure to the dependent variable that is profit gain ability (ROA) on the companies which are incorporated in the LQ 45 in Indonesia Stock Exchange in 2009-2012 periods. The determination coefficient test (R2) has large contribution since the result of output of SPSS 20 is 0.495 or 49.5% whereas the result of multiple correlation coefficient (R) is 0.566 or 56.6% and its relation is quite firm. Hypothesis test partially generates the result of firm size and capital structure variables have positive influence to the profit gain ability (ROA) on the companies which are incorporated in Indonesia Stock Exchange in 2009-2012 periods whereas the assets structure variable does not have any influence to the profit gain ability (ROA).Keywords: Assets Structure (TANG), Firm Size, and Capital Structure (DER) and Return on Assets (ROA).
PENGARUH PERENCANAAN STRATEGI DAN KEPUASAN KERJA TERHADAP KINERJA Isbala, Anisa Amri; Handayani, Nur
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 5 (2015)
Publisher : STIESIA

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Abstract

This research is meant to analyze the employees’ performance on PT Kereta Api Indonesia (Persero) DAOP 8 Surabaya. The variable which is used to measure the employees’ performance is the strategy planning and job satisfaction variable. The population is all employees of PT Kereta Api Indonesia (Persero) DAOP 8 Surabaya. The research data has been obtained from issuing the questionnaires directly. The questionnaires have been issued to the employees and 60 employees have been selected as samples by using sampling random method. Only 55 of 60 questionnaires have returned and can be processed. The management of data in this research is done by using quantitative methods. The data analysis technique has been done by using multiple linear regressions which is calculated by using SPSS 21 program.The result of this research shows that partially (t test), i.e.: (1) the strategy planning has significant and positive influence to the performance at PT Kereta Api Indonesia (Persero) DAOP 8 Surabaya, (2) The job satisfaction has significant and positive influence to the performance of PT Kereta Api Indonesia (Persero) DAOP 8 Surabaya.Keywords: Strategy Planning, Job Satisfaction, Performance
AUDIT OPERASIONAL UNTUK MENILAI EFEKTIVITAS PENJUALAN PADA PT. ALAM JAYA LANGGENG SENTOSA Kurnianti, Rachma
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 5 (2015)
Publisher : STIESIA

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The purpose of this research to comprehend the implementation of the operational audit on sales function which has been implemented by corporate, and to analyze the sales effectiveness level which has been done, and to comprehend the role of operational audit on sales in order to improve the sales effectiveness. The research method of this research is done by using descriptive analysis which has been carried by conducting survey and collecting the data from the determined respondent. The data collection techniques which have been done by the researcher i.e.: filling-in questionnaire, interview, observation and documentation to the observed object. Based on the result of the research some problems have been found i.e.: there is no operational audit in the organizational structure of corporate but its function in the company is still exist and it has been performed by the Internal Control Unit, and there is no written decree regarding to the difference (less) percentage of the achievement of sales targets. Based on the result of the research, it can be concluded that the implementation of operational audit to the sales function has the role in increasing the effectiveness and it can be seen from the result of the survey which has been conducted by issuing questionnaires.Keywords: Operational Audit, Sales, Effectiveness.
PENGARUH KOMPENSASI, KEPEMIMPINAN, DAN BUDAYA ORGANISASI TERHADAP KINERJA KARYAWAN Kustianingsih, Desi Dwi; Handayani, Nur
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 5 (2015)
Publisher : STIESIA

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This research is meant to examine the influence of compensation, leadership, and organizational culture to the employee performance. The research objects are the Village Apparatus in the District of Wringinanom which consist of Wringinanom Village, Sumberame Village, Kedunganyar Village, Kepuhklagen Village, Sumberwaru Village, Sembung Village, Kesambenkulon Village, Lebanisuko Village, and Lebaniwaras Village. The samples have been selected by using purposive sampling method. The data collection method has been used by issuing questionnaires. The respondents are 53 respondents. The multiple linear regressions analysis is used as the data analysis. The result of this research shows that the compensation has significant and positive influence to the employee performance. The leadership has significant and positive influence to the employee performance. The organizational culture has significant and positive influence to the employee performance.Keywords: Compensation, Leadership, Organization Culture, Employee Performance.
KINERJA KEUANGAN, CORPORATE SOCIAL RESPONSIBILITY, GOOD CORPORATE GOVERNANCE DAN NILAI PERUSAHAAN Sari, Damayanti Astika; Riduwan, Akhmad
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 5 (2015)
Publisher : STIESIA

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The purpose of this research is to find out empiricalevidencesabout: (a) the influence of financial performance ROE to the firm value; (b) the influence of CSR disclosure to the correlation between ROE and the firm value; (c) the influence of managerial ownership to the correlation between ROE and the firm value. The samplesare manufacturing companies in the basic industry and chemical sector which are listed in Indonesia Stock Exchange during 2009-2013 periods. 23 companies and 115 observation have been selected as samples. The data analysis has been done by using simple linear regressions analysis forhypothesis 1 and the multiple linear regressions analysis which has been done by using Moderated Regressions Analysis (MRA) for the hypothesis 2 and 3. The results of the research are: (a) shows that ROE has positive influence onthe firm value. It shows that the Return on Equity (ROE) has beenresponded positive by the investors; (b) the CSR disclosurepositively moderates the influence of financial performance on the firm value. It means that when the CSR activity is disclosed widespread by the company, the respons of the investors to the financial performance is getting high; (c) managerial ownership positively moderates the influence of ROE on the firm value. it shows that when the managerial ownership is getting high, the respond of the investors on the financial performance is getting high as well.Keywords : Financial Performance, Firm Value, CSR Disclosure, Managerial Ownership.
PENGARUH LEVERAGE, LIKUIDITAS, SIZE, PERTUMBUHAN LABA DAN IOS TERHADAP KUALITAS LABA Sadiah, Halimatus; Priyadi, Maswar Patuh
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 5 (2015)
Publisher : STIESIA

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Abstract

This main aims of this study is to test whether the capital structure, liquidity, firm size, profit growth and Investment Opportunity Set (IOS) to the profit quality. The population is all manufacturing companies which are listed in Indonesia Stock Exchange (IDX). The sample collection technique has been done by using purposive sampling which is the selection of samples which is done by using certain criteria and 58 manufacturing companies during the 2010-2013 periods have been obtained as samples. The data is the secondary data which has been obtained from Indonesian Stock Exchange (www.idx.co.id) and Indonesian Capital Market Directory (ICMD). The result of the research shows that: (1) Capital structure does not have any significant influence to the profit quality and it has negative coefficient which indicates that the correlation is not unidirectional. (2) Liquidity does not have any significant influence to the profit quality but it has positive coefficient which indicates unidirectional correlation. (3) Firm size has significant influence to the profit quality and it has positive coefficient which indicates unidirectional correlation. (4) Profit growth has significant influence to the profit quality and it has positive coefficient which indicates unidirectional correlation. (5) Investment opportunity set has significant influence to the profit quality and it has positive coefficient which indicates unidirectional correlation.Keywords: Profit Quality, Capital Structure, Liquidity, Firm Size, Profit Growth and Investment Opportunity Set (IOS).
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP LUAS PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY Susilo, Moch Septiawan; Mildawati, Titik
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 5 (2015)
Publisher : STIESIA

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This research is meant to analyze Good Corporate Governance factor (GCG) to the range of disclosure of Corporate Social Responsibility (CSR) at the company’s annual report in Indonesia specifically the State-Owned Enterprises (BUMN) companies. The GCG variable is proxy by the size of board of commissionaires, the proportion of board of independent commissioner, the managerial stock ownership, the concentrated stock ownership, the public stock ownership, the firm size and the leverage ratio. The result of this research shows that: (1) the size of board of commissioner variable has positive influence to the range of disclosure of Corporate Social Responsibility; (2) the proportion of independent board of commissioners does not have any positive influence to the range of disclosure of Corporate Social Responsibility; (3) managerial stock ownership does not have any positive influence to the range of disclosure of Corporate Social Responsibility; (4) concentrated stock ownership does not have any positive influence to the range of disclosure of Corporate Social Responsibility; (5) public stock ownership does not have any positive influence to the range of disclosure of Corporate Social Responsibility; (6) firm size does not have any positive; and (7) leverage ratio does not have any positive influence to the range of disclosure of Corporate Social Responsibility.Keywords: Corporate Social Responsibility, Board of Commissioners, Ownership Structure, size, and Leverage.
PENGARUH PERTUMBUHAN LABA DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN Setiani, Frisca Rini; Asyik, Nur Fadjrih
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 5 (2015)
Publisher : STIESIA

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Abstract

The purposes of this research i.e.: (1) the positive influence of the profit growth to the firm value (2) the positive influence of Corporate Social Responsibility (CSR) to the firm value. The samples are food and beverages companies which are listed in Indonesia Stock Exchange for 3 years of the observation period (2011-2013). The samples have been collected by using purposive sampling. The samples are 9 companies which have been fulfilled the criteria as the research samples. The multiple linear regressions analysis is used as the data analysis instrument. The result of this research shows: (1) the profit growth does not have any significant influence to the firm value. When the profit growth which has been obtained by the company decreases it does not mean that the performance of the company decreases as well. These matters make the investors trust to the company so that the firm value stay high even though the profit growth decreases. (2) the disclosure of Corporate Social Responsibility (CSR) has significant influence to the firm value. Based on the result of the research, the average of the enhancement level of the Corporate Social Responsibility disclosure every year is followed by the enhancement of the firm value.Keywords: Profit Growth, Corporate Social Responsibility (CSR), Firm Value
PENGARUH FINANCIAL DISTRESS DAN DIVIDEND PAYOUT RATIO TERHADAP PERUBAHAN HARGA SAHAM Ririanty, Reffida Octian; Hermanto, Suwardi Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 5 (2015)
Publisher : STIESIA

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This research is meant to test the Financial Distress and Dividend Payout Ratio to the change of stock price on the manufacturing companies which are listed in Indonesia Stock Exchange.The samples have been selected by using purposive sampling technique to the 36 manufacturing companies which have published their financial statements in 2011-2013 periods. Therefore, 108 financial statements which meet the sample criteria have been obtained.The analysis technique has been done by using multiple regressions analysis and the independent variables i.e.: Working Capital to Total Assets (WC/TA), Retained Earnings to Total Assets (RE/TA), Sales to Total Assets (S/TA), Earnings before Interests and Tax to Total Assets (EBIT/TA), Market Value of Equity to Book Value of Total Liabilities (MVE/BTL), Dividend Payout Ratio (DPR) and the dependent variable i.e.: the change of stock price.The result of the research has found that Working Capital to Total Assets (WC/TA), Earnings Before Interest and Tax to Total Assets (EBIT/TA) and Dividend Payout Ratio (DPR) variables have influence to the change of stock price, whereas the Retained Earnings to Total Assets (RE/TA), Sales to Total Assets (S/TA), Market Value of Equity to Book Value of Total Liabilities (MVE/BTL) variables do not have any significant influence to the stock price and simultaneously Working Capital to Total Assets (WC/TA), Retained Earnings to Total Assets (RE/TA), Sales to Total Assets (S/TA), Earnings before Interests and Tax to Total Assets (EBIT/TA),Market Value of Equity to Book Value of Total Liabilities (MVE/BTL) and Dividend Payout Ratio (DPR) variables have significant influence to the change of stock price.Keywords: Financial Distress, DPR, and Change of Stock Price.
TRANSPARANSI DAN AKUNTABILITAS PEMERINTAH DESA DALAM PENGELOLAAN ANGGARAN PENDAPATAN DAN BELANJA DESA (APBDES) Faridah, Faridah; Suryono, Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 5 (2015)
Publisher : STIESIA

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This research is meant to find out how far the implementation of transparency and accountability principles of village chief in managing the Village Budget (APDes) at the village of Sidogedungbatu Sub-District of Sangkapura District of Gresik in the Village Allocation Fund (ADD) through the activities i.e.: the planning, the implementation, the reporting, and the responsibility. The descriptive which is done by using the qualitative approach is used as the research method. The informants of this research are the village chief, the management team of Village Allocation Fund of Sidogedungbatu village, Vice Chairman of Village Consultative Agency (BPD) and Community Representatives.The data collection technique has been done by conducting interview, observation, and documentation analysis. The data analysis technique has been done by organizing the data, simplifying of data, data analysis process and the result of interpretation.The result of the research shows that the village chief of Sidogedungbatu village Sub-District of Sangkapura District of Gresik has carried out the transparency and accountability principles to the management of Village Budget (APBDes) in 2013 budget’s year. Generally, the transparency and accountability principles at the village of Sidogedungbatu Sub-District of Sangkapura District of Gresik has been running well, even though there are some weaknesses which need to be improved. suitable with the existing provisions.Keywords: Village Budget (APBDes), Village Allocation Fund, Transparency and Accountability.

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