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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 7 (2015)" : 20 Documents clear
Pengaruh Kinerja Keuangan dan Ukuran Perusahaan Terhadap Income Smoothing Jamaluddin, Jamaluddin; Amanah, Lailatul
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 7 (2015)
Publisher : STIESIA

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Abstract

This research is meant to find out the influence of financial performance and firm size to the income smoothing on the real estate and property companies which are listed in Indonesia Stock Exchange during 2012-2013 periods. The samples have been selected by using purposive sampling technique and eckel index calculation, so 30 real estate and property companies which have met the criteria have been selected. The analysis technique has been done by using multiple regressions and SPSS program 16 version. Based on the result of multiple regressions analysis with the significance level is 5%, then the result shows i.e.: 1) Debt to Equity Ratio does not have any influence to the income smoothing, 2). Net Profit Margin has influence to the income smoothing, 3). Return on Asset has influence to the income smoothing, 4). Firm size has influence to the income smoothing. Therefore, Debt to Equity Ratio does not have any influence to the income smoothing whereas net profit margin, return on asset, and firm size have influence to the income smoothing.Keywords: Financial Performance, Firm Size, and Income Smoothing
BERBAGAI FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PELAPORAN KEUANGAN Putri, Apriliani Issana; Suryono, Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 7 (2015)
Publisher : STIESIA

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This research is meant to test and to prove empirically the factors i.e.: profitability, liquidity, leverage, the complexity of operating company, public ownership, the reputation of Public Accountant Office, and the substitution of auditor which have influence to the timeliness of the submission of financial statement of the manufacturing companies specifically the LQ45 companies. The result of the research shows that profitability, liquidity, leverage, public ownership, and the reputation of public accountant office have significant influence to the timeliness of the submission of financial statement. Nevertheless, No evidence has been found that the complexity of operating company and the substitution of auditor has influence to the timeliness of the submission of financial statement.Keywords: Timeliness, Financial Statement, the Complexity of Operating Company, Public Ownership, and the Reputation of Public Accountant Office.
PENGARUH CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN: CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL INTERVENING Lestari, Yuni Tri; Asyik, Nur Fadjrih
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 7 (2015)
Publisher : STIESIA

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This research is meant to examine the influence of corporate governance which is proxy by the ownership of managerial stock, the ownership of institutional stock, the size of board of commissioner, and the audit committee to the financial performance of the company with corporate social responsibility as the intervening variable. The samples and have obtained Sustainability Reporting Award (SRA) which is determined by National Center for Sustainability Reporting (NSCR) in 2011-2013 periods. It can be concluded from the result of analysis that corporate governance which is proxy by the ownership of managerial stock, the ownership of institutional stock, the size of board of commissioner, and the audit committee are do not have any significant influence to the corporate social responsibility. The corporate governance has significant influence to the ownership of institutional stock, the size of board of commissioner, and the corporate social responsibility. The ownership of managerial stock and audit committee does not have any significant influence to the financial performance. The result of the research shows that corporate social responsibility is not the intervening variable under the influence of corporate governance to the financial performance.Keywords: Corporate Governance, Corporate Social Responsibility, and Financial Performance
FAKTOR-FAKTOR YANG MEMPENGARUHI TRANSPARANSI LAPORAN KEUANGAN PEMERINTAH KOTA Masruroh, Aviva Fitri; Praptoyo, Sugeng
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 7 (2015)
Publisher : STIESIA

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The purpose of this research is to analyze and to test external pressure, uncertain environment, managementcommitment and human resource capacity to the transparency of financial statements. Meanwhile, the samplesin the local government of Mojokerto city and the related government agencies in the local government ofMojokerto city. The data collection technique has been done by issuing questionnaires. The data in this researchis the primary data which has been collected by issuing questionnaires to the respondents. The research methodin this research is quantitative; meanwhile the analysis technique has been done by using multiple linearregression analysis. The result of the research of the determination coefficient value is 75.1%, and each of thevariable i.e. external pressure, uncertain environment, management commitment, and human resource capacityhas significant influence to the transparency of financial statements. Meanwhile, 24.9% of transparency offinancial statements disclosure can be explained by other variables outside the research model. The result ofhypothesis test shows that the influence of external pressure, uncertain environment, management commitmentand human resources capacity variables have positive influence to the transparency of financial statements.Keywords: External Pressure, Uncertain Environment, Management Commitment, Human Resource Capacity,the Transparency of Financial Statements
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN YANG TERDAFTAR PADA INDEKS SRI-KEHATI Kusumaningtyas, Titah Kinanti; Andayani, Andayani
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 7 (2015)
Publisher : STIESIA

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Abstract

This research is meant to examine the influence of good corporate governance (include: managerial ownership, institutional ownership, the composition of the independent commissioner, and audit quality), to the firm value. Price Book Value is used as the proxy of the firm value. The samples are ten companies which are listed in the SRI-KEHATI index with a three-year study period. The method of analysis of this study is done by using multiple linear regressions. The result of this research indicates that managerial ownership, the composition of independent commissioner and the audit quality variable do not have any influence to the firm value. Whereas the institutional ownership variable has positive influence to the firm value.Keywords: Managerial Ownership, Institutional Ownership, Independent Commissioner, Audit Quality, and Firm Value
PENGARUH AKTIVA PAJAK TANGGUHAN DAN BEBAN PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA Hakim, Arif Rachmad; Praptoyo, Sugeng
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 7 (2015)
Publisher : STIESIA

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This research is meant to find out the influence of deferred tax assets and deferred tax expense on earnings management to the banking companies which are listed in Indonesia Stock Exchange during the 2011-2013 periods. The research method is quantitative research methods. The data is secondary data which has been obtained through intermediary medium that has been processed and documented. The samples have been selected by using purposive sampling method. In order to test the hypothesis, this study is done by using the multiple linear regressions analysis. Based on the results of multiple linear regression analysis with the significance level of 10%, this research shows that: deferred tax assets and deferred tax expense has significant influence to the earnings management.Keywords: Deferred Tax Assets, Deferred Tax Expense, and earnings management.
PERATAAN LABA DAN FAKTOR-FAKTOR YANG MEMPENGARUHI PERUSAHAAN MANUFAKTUR DI BEI Zuhriya, Syaidhatus; Wahidahwati, Wahidahwati
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 7 (2015)
Publisher : STIESIA

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Abstract

This research is meant to test the factors of firm size, return on Asset, financial leverage, net profit margin, operating profit margin, deviation standard, and price book value which are influence to the income smoothing. The income smoothing is measured by using eckel index. The quantitative research is used as the research type, the consumers’ good company which are listed in Indonesia Stock Exchange in the years of 2009-2013 are used as the research populations. The purposive sampling is used as the sample collection method with the numbers of samples are 35 companies (103 firm year) which are fulfilled to the criteria. The multiple regressions with the program of SPSS 2.0 version are used as the analysis technique. Based on the result of multiple regressions analysis show with the significance level of 5%, so that the result of the research shows that i.e. : 1) the firm size has no positive influence to the income smoothing, 2) Return On Assets has positive influence to the income smoothing, 3) Debt to Equity Ratio has positive influence to the income smoothing, 4) Net Profit Margin has no positive influence to the income smoothing, 5) Operating Profit Margin has no positive influence to the income smoothing, 6) the deviation standard has no positive influence to the income smoothing, 7) Price to Book Value has no positive influence to the income smoothing.Keywords: Income Smoothing, Profitability, Solvability, Stock Risk, Firm Value
PENGUKURAN KINERJA UNIT KERJA PEMERINTAH DAERAH DENGAN PERSPEKTIF VALUE FOR MONEY Setiyawati, Yuly Indah; Riharjo, Ikhsan Budi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 7 (2015)
Publisher : STIESIA

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The purpose of this research is to find out the work performance model of the implementation of program andactivity on Dinas Pendidikan Kabupaten Sidoarjo which is carried out by using the Value for Moneyperformance measurement perspective. The descriptive qualitative is used as the data analysis technique which isdone by collecting, processing, and presenting the data that has been obtained in the form of complete andaccurate information, so the researcher is easier to gain description about the characteristic of this object. Thedata collection technique has been done by performing interview and documentation.Based on the result of theresearch, it shows that Dinas Pendidikan Kabupaten Sidoarjo has successfully achieved the expected efficient andeffective economic level. The economic performance is smaller than the budget when it is considered from theamount of the realization. The efficiency of the performance can be seen from the comparison between the inputand the output in which the work plan program and institution activities can be achieved and realized inaccordance with the planned target. Meanwhile the effectiveness of the performance can be seen from the resultsof the achievement of target performance indicators in achieving an organizations objective in which the resultsof activities to achieve the objective can be realized in accordance with the expected targets. Although theefficiency and effectiveness of the economic performance of Dinas Pendidikan Kabupaten Sidoarjo has beenreached, however, the development of the Value for Money performance indicator is still required, so it canexplain the achievement of the performance of Dinas Pendidikan Kabupaten Sidoarjo comprehensively.Keywords:Performance, Value For Money, Economic, Efficiency, Effectiveness.
PENGARUH PENERAPAN KONSEP NEW PUBLIC MANAGEMENT TERHADAP PENINGKATAN KINERJA ORGANISASI Wardhani, Putri Aunillah; Riharjo, Ikhsan Budi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 7 (2015)
Publisher : STIESIA

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The concept of New Public Management (NPM) in this research has been represented by four variables with clear and measurable objectives, decentralization, incentive, and performance measurement system. Therefore, this research is meant to examine the influence of the implementation of clear and measurable objectives, decentralization, incentive, and performance measurement system to the enhancement of the organization performance. The sample collection technique has been done by using purposive sampling. The samples from these criteria are respondents who have position as the head of section (echelon functionary 2, 3, and 4). Eighty the head section from eight Kantor Pajak (KPP) Pratama Pelayanan in the area of Surabaya have been obtained as samples from these criteria. The result of the research shows that the clear and measurable objectives, decentralization, and incentive variables do not have any influence to the enhancement of organization performance. Meanwhile, the performance measurement system variable has influence to the enhancement of organization performance.Keywords: new public management, clear and measurable objectives, decentralization, incentive, system of performance measurement system
ANALISIS PENGARUH PROFITABILITAS, STRUKTUR ASET, LIKUIDITAS, DAN PERTUMBUHAN PENJUALAN TERHADAP STRUKTUR MODAL Habibah, Maulia; Andayani, Andayani
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 7 (2015)
Publisher : STIESIA

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Abstract

Basically, every company requires capital in order to finance their operational activity and to expand their business so capital becomes one of the important elements in a company.When the capital which is owned by the company is large the operational activity that can be conducted is large as well.The purpose of this research is to analyze the influence of profitability, assets structure, liquidity and sales growth to the company’s capital structure. The population is consumer goods industry companies. The sample collection technique has been done by using purposive sampling and 16 companies which meet the criteria have been selected as the research samples. The multiple regressions analysis is used as the analysis technique.The result of the test shows that from four variables which have been used as the research models i.e.: profitability, assets structure, liquidity and sales growth, only profitability, asset structure, and liquidity variables have significant influence to the capital structure of consumer goods industry companies.Keywords:Profitability, Asset Structure, Liquidity, Sales Growth, Capital Structure.

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