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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 20 Documents
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Search results for , issue " Vol 4, No 6 (2015)" : 20 Documents clear
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN INFORMASI KEUANGAN TERHADAP ABNORMAL RETURN Anugrawati, Mirna Arsita; Wahidahwati, Wahidahwati
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 6 (2015)
Publisher : STIESIA

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Abstract

The purpose of this research is to examine the influence of corporate social responsibility disclosure and financial information which is proxy by the accounting profit, operating cash flow, investment, funding, and return on equity and debt to equity ratio to the abnormal return. The samples are manufacturing companies which are listed in Indonesia Stock Exchange in 2009-2013 periods. Based on the result of multiple regressions analysis with the significance level is 5%, therefore this research shows that: 1)The Corporate Social Responsibility disclosure ,operating cash flo and debt to equity ratio variable significant and positive influence to the abnormal return. 2) The accounting profit, investment cash flow , funding cash flow and return on equity variable not have any significant influence to the abnormal return.Keywords: corporate social responsibility, informasi keuangan, abnormal return
SINKRONISASI AKUNTANSI PENERIMAAN PAJAK HOTEL DAN RESTORAN DENGAN PERATURAN PERUNDANG-UNDANGAN Dayanti, Eva Nur Fri; Praptoyo, Sugeng
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 6 (2015)
Publisher : STIESIA

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The purpose of this research is to find out how the accounting of revenue Hotel tax and Restaurant tax in Sidoarjo district and to find out how big its contribution to the Local Own-Source Revenue in Sidoarjo district. The research object is the tax revenue of Hotels and Restaurants in Sidoarjo district in the budget years from 2011 to 2013. This research is descriptive qualitative research. The data is the primary and secondary data which means that the data has been obtained directly and indirectlyby performing direct observation and conducting interview to the related parties as well as documents, archives, records, and historical statements which have been organized in the archive of Revenue Service of Sidoarjo District. The financial accounting of Sidoarjo district, in recording and reporting of Hotel and Restaurant tax revenue during the observation years is in accordance with the provision of Regent regulation No. 62 of 2012 about the amendment of Sidoarjo Regent regulation No. 50 of 2009 about the Accounting Policy on the Department of Finance, Revenue Management, and Assets Sidoarjo district. Keywords : Accounting of Tax Revenue, Regent Regulations, and Accounting Policy.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN KINERJA KEUANGAN PADA HARGA SAHAM Safira, Zhara; Riduwan, Akhmad
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 6 (2015)
Publisher : STIESIA

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Abstract

The purposes of this research are: (a) to find out the influence of the disclosure of Corporate Social Responsibility on the stock price; (b) to find out the influence of financial performance on the stock price. The samples are manufacturing companies which are listed in Indonesia Stock Exchange (IDX) during the 2010-2013 periods; the samples are 37 companies which have been selected by using purposive sampling. The multiple linear regressions analysis is used as analysis technique. The result of this research shows that i.e.: (a) the disclosure of Corporate Social Responsibility does not have any significant influence to the stock price. The absence of significant influence means that the public does not notice the information which has been delivered by the company about the concern of the company to the social problems, so that it does not have any influence to the demand of the investors request of the company stock, finally it does not give any significant influence to the stock price; (b) Return On Assets has positive influence to the stock price. A good development on return on assets will add the investors’ belief to the magnitude of the profit that can be provided by the company. When the demand of the investor to the company stock is large, this can have influence to the enhancement of stock price; (c) the return on equity has positive influence to the stock price. The value of return on equity is high it is an encouraging matter for the investors when the profit which is provided for the investors is getting larger, the investors will be interested in purchasing the company stock. If the demand of the investors to the company stock is quite large, it will have influence to the enhancement of the stock price.Keywords: Corporate Social Responsibility, Return on Assets, Return On Equity and Stock Price.
PENGARUH KINERJA KEUANGAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN MANUFAKTUR Rochmawati, Ika; Kurnia, Kurnia
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 6 (2015)
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This research is meant to examine the influence of financial performance to the disclosure of Corporate Social Responsibility (CSR). The disclosure of Corporate Social Responsibility (CSR) has an important role in the company to maintain the relation, and it is also the long term investment for the business continuity. The result of analysis shows that the financial performance which is measured by Return on Assets (ROA) and Return on Equity (ROE) do not have any significant influence to the Corporate Social Responsibility (CSR), meanwhile the financial performance which is measured by using Net Profit Margin (NPM) has significant influence to the Corporate Social Responsibility (CSR).Keywords: Return on Assets (ROA), Return on Equity (ROE), Net Profit Margin (NPM), Corporate Social Responsibility (CSR).
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, LEVERAGE, DAN KEPEMILIKAN PUBLIK TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) Rindawati, Meita Wahyu; Asyik, Nur Fadjrih
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 6 (2015)
Publisher : STIESIA

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Abstract

The CSR program is an investment for the company for the sake of growth and sustainability of thecompany and it is no longer seen as a means of cost (cost center) but rather as a means of profit (profit center).The CSR program is also the commitment of the company in order to support the making of sustainabledevelopment. The purposes of this research are: (1) the positive influence of profitability to the disclosure ofCorporate Social Responsibility (CSR) on the manufacturing companies which are listed in Indonesia StockExchange; (2) the positive influence of firm size to the disclosure of Corporate Social Responsibility (CSR) on themanufacturing companies which are listed in Indonesia Stock Exchange; (3) the positive influence of leverage tothe to the disclosure of Corporate Social Responsibility (CSR) on the manufacturing companies which are listedin Indonesia Stock Exchange; (4) ) the positive influence of public ownership to the disclosure of CorporateSocial Responsibility (CSR) on the manufacturing companies which are listed in Indonesia Stock Exchange. Theresults of this research show that: (1) profitability has positive influence to the CSR disclosure index of themanufacturing companies which are listed in Indonesia Stock Exchange; (2) firm size does not have negativeinfluence to the CSR disclosure index of the manufacturing companies which are listed in Indonesia StockExchange; (3) Leverage has negative influence to the CSR disclosure index of the manufacturing companieswhich are listed in Indonesia Stock Exchange; (4) Public Ownership has negative influence to the CSRdisclosure index of the manufacturing companies which are listed in Indonesia Stock Exchange.Keywords: corporate social responsibility, profitability, size, leverage, public ownership
ANALISIS PROFITABILITAS, EARNING PER SHARE, PERTUMBUHAN PENJUALAN SEBELUM DAN SESUDAH BERSERTIFIKAT ISO Anjelina, Erlina; Andayani, Andayani
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 6 (2015)
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The purpose of this research is to find out the difference among Profitability, Earnings per Share, and Sales Growth before and after the companies are certified by ISO 9001-2008 in 2009 and 2010. The samples are 20 manufacturing companies which have been selected by using purposive sampling and these manufacturing companies have issued their financial statements and these statements have been obtained from the official websites of Indonesia Stock Exchange i.e. (www.idx.co.id). The period of the research is two years before and two years after the companies are certified by ISO 9001-2008 in 2007-2012 periods. The data analysis technique has been done by using statistic analysis technique and SPSS (Statistical Package for Social Sciences) version 20 and it uses more than one independent variables i.e.: profitability, earnings per share, and sales growth. Profitability variables are Net Profit Margin, Return on Asset, and Return on Equity. The result of the research shows that 3 variables have different condition before and after the companies are certified by ISO 9001-2008 i.e. Net Profit Margin, Return on Asset, and Earnings per Share whereas the remaining 2 variables do not have any different condition before and after the companies are certified by ISO 9001-2008 i.e. Return on Equity and Sales Growth.Keywords: ISO 9001 – 2008 Certificate, Profitability, Sales Growth
KINERJA KEUANGAN BERPENGARUH TERHADAP PENGUNGKAPAN TANGGUNGJAWAB SOSIAL PERUSAHAAN OTOMOTIF Batohir, Hafid; Praptoyo, Sugeng
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 6 (2015)
Publisher : STIESIA

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Corporate social responsibility is a transparent business practice which is based on ethical values which are performed by giving attention to the employees, community, and environment and it is designed to conserve the community in general and the stakeholders. The purpose of this research is to test the financial performance partially which is measured by using the sales growth, profit margin, return on asset, and return on equity to the disclosure of corporate social responsibility of automotive companies which are listed in Indonesia Stock Exchange, the data is the secondary data. The multiple linear regressions which are tested by using model feasibility test and t-test is used as the analysis technique. The instrument is the financial statement of the automotive companies which are listed in Indonesia Stock Exchange in 2009-2013 periods. The result of the research shows that the sales growth (PP), profit margin (PM), return on asset (ROA), and return on equity (ROE) have positive and significant influence to the disclosure and corporate social responsibility. It has been proven by the value of probability t test statistic with its value is under 0.05 (significance on α 5%).Keywords: Financial Performance, Disclosure and Corporate Social Responsibility.
ANALISIS TINGKAT KESEHATAN PT. BANK PERKREDITAN RAKYAT BINTANG MITRA PERIODE 2011-2013 DENGAN ANALISIS CAMEL Meilina, Anie Sasmita; Hermanto, Suwardi Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 6 (2015)
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Banking management performance is very important in banking activities. Banking activity is theintermediation institution or the financial intermediary between the funding owner group and thegroup who needs fund. The purpose of this research is to conduct analysis to the banking healthy levelon PT Bank Perkreditan Rakyat Bintang Mitra in Surabaya, for 2011-2013 periods. The assessmentanalysis of banking healthy level has been carried out by using CAMEL method (Capital, Asset,Management, Earning, and Liquidity) which is based on the decree of BI director No.30/12/KEP/DIRon April 30th, 1997. The result of the research shows that the bank healthy level of PT BPR BintangMitra in 2011-2013 was categorized healthy with consecutive score was 96.9 in 2011, 97.9 in 2012,and 98.5 in 2013. But from the component of Capital Adequacy Ratio (CAR) in 2012 it increasedsignificantly, it was influenced by the decreased of provided credit and the increased of interbankassets account with the number of capital that is relatively unchanged. So the managed fund which ismanaged fund is less productive, and the Loan to Deposit Ratio is required to be improved since itsratio is still under the fund that is collected in the liquid obligation.Keywords: Banking Healthy Level Analysis, CAMEL Analysis, Rural Bank (Bank PerkreditanRakyat).
PENGARUH STRUKTUR KEPEMILIKAN, UKURAN PERUSAHAAN DAN KUALITAS AUDIT TERHADAP MANAJEMEN LABA Fitria, Miftahul; Kurnia, Kurnia
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 6 (2015)
Publisher : STIESIA

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This research is meant to test the influence of ownership structure, firm size, and audit quality to the earnings management. The result of this research shows that the variable which has significant influence to the earnings management is firm size. Firm size shows the positive result i.e. a large scale company has more complex operational activity compare to the small company; therefore it is more possible to do the practical of earnings management. Meanwhile, the variable of ownership structure and the audit quality do not have any significant influence to the earnings management.Keywords: Ownership Structure, Firm Size, Audit Quality, Earnings Management.
PENGARUH RASIO KEUANGAN TERHADAP PROFITABILITAS PERBANKAN DI INDONESIA Widowati, Sari Ayu; Suryono, Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 6 (2015)
Publisher : STIESIA

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In general, profitability or rent-ability is the capability of a company in generating profit during a certain period. The profitability of the company describes the comparison between profits and the assets or capital which generates its profit. The purpose of this research is to test the influence of Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), and Non Performance Loan (NPL). The samples are 28 banking companies that have been selected by using purposive sampling from the research population i.e. the entire banking companies which are listed in Indonesia Stock Exchange (IDX) from 2010 to 2013. The classic assumption test and the multiple regressions analysis with the assistance of SPSS 20 version has been used as the statistics test instruments. The result of the result describes that overall the regressions model of this research has met the classic assumption test, which means that the regressions model of this research is free from any symptoms of multicolinearity, heteroscedasticity, autocorrelation and the generated data has been normally distributed. The multiple regressions analysis describes that Capital Adequacy Ratio (CAR) has significant and negative influence to the profitability, Loan to Deposit Ratio (LDR) has not significant and positive influence to the profitability, Non Performance Loan (NPL) has significant and negative influence to the profitability. Keywords: Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), Non Performance Loan (NPL), and Profitability

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