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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 STRUKTUR DAN MEKANISME CORPORATE GOVERNANCE PADA TINGKAT KEPATUHAN MANDATORY DISCLOSURE KONVERGENSI IFRS Widjayanti, Septri Ari; Wahidawati, Wahidawati
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 7 (2015)
Publisher : STIESIA

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Abstract

The purpose of this research is to test and to analyze whether the mechanism and the structure of corporate governance has an influence to the level of compliance of IFRS convergence mandatory disclosure on manufacturing companies which are listed in Indonesia Stock Exchange (IDX) from 2011 to 2013 periods. The samples are 84 manufacturing companies and the characteristic of sample selection has been done by using purposive sampling method. The data analysis has been carried out by using multiple linear regressions analysis. The result of the research describes thatthe proportion of female commissioner, managerial ownership, institutional ownership, the number of the meeting of audit committee, and the proportion of independent commissionerhave influence to the level of compliance of the IFRS convergence mandatory disclosure whereas theeducation background of the Main Commissioner, the number of the audit committee and the number of meeting of the board of commissionerdoes not have any significant influence to the level of compliance of the IFRS convergence mandatory disclosure.Keywords: The Structure of Corporate Governance, the Mechanism of Corporate Governance, the Level of Compliance of the IFRS convergence mandatory disclosure.
ANALISIS PERILAKU NASABAH TERHADAP MINAT BERINVESTASI DEPOSITO Ramadhan, Anugrah Harry; Praptoyo, Sugeng
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 influence of attitude, subjective norm and behavior control to the investment interest, as well as the influence of investment interest to the deposit investment. The purposive sampling method is used to determine the samples to 120 bank customers who own deposit are selected as the respondents, and the primary data uses the Theory of Planned Behaviors instrument (Ajzen, 1991). The result of the research has been conducted by using the Structural Equation Modeling-Partial Least Square (SEM-PLS) with the SmartPLS program version 3.2 shows that the investment interest is significantly influenced by attitude and behavior control whereas the subjective norm does not have any significant influence. The following finding shows that the deposit investment is significantly influenced by the investment interest. The influence to the investment interest is determined by the value of R² is 0.543, which means that the investment interest is 54.30%, it is influenced by attitude, subjective norm, and behavior control, whereas the remaining is 45.70%, it is influenced by other models outside of the research. The value of R² for the deposit investment is 0.763 which means that the deposit investment is 76.30%, it is influenced by investment interest, whereas the remaining is 23.70%, it is influenced by other variables outside the model.Keywords: attitude, subjective norm, behavior control, investment interest, deposits interest
PENGARUH AKUISISI TERHADAP PROFITABILITAS PERUSAHAAN PENGAKUISISI YANG TERDAFTAR DI BURSA EFEK INDONESIA Saputri, Devi Septian; Sapari, Sapari
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 7 (2015)
Publisher : STIESIA

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In this research, the source of data has been done by using secondary data which has been obtained from Indonesia Stock Exchange. This research uses companies which have conducted acquisition in 2012. The sample collection method has been done by using purposive sampling and it should be in accordance with the determined criteria. The analysis which has been carried out to test the hypothesis in this research is quantitative analysis and different test of paired sample t test. The normality test and data homogeneity should be carried out before the different test. The result of the test which has been done by using paired sample t test shows that there is an insignificant increase on gross profit margin, there is a significant decrease on net profit margin, return on investment, return on equity and there is an insignificant decrease the rent-ability of economy on the non-financial companies which have conducted the acquisition in 2012.Keywords: Acquisition, Profitability Ratio, Non-Financial Company.
PANDANGAN PENGURUS PARTAI TERHADAP TRANSPARANSI DAN AKUNTABILITAS DALAM PELAPORAN KEUANGAN PARTAI POLITIK Permadi, Bagus; Riharjo, Ikhsan Budi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 7 (2015)
Publisher : STIESIA

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This research is meant to understand how the comprehension of the officials of political party to the financial reporting of the political party. Moreover, it is continued with the discussion about the comprehension of transparency and accountability principles in the financial reporting of political party. The object of this research is the Branch Representative Council of Partai Demokrasi Indonesia Perjuangan (PDIP) and Badan Kesatuan Bangsa dan Politik (Bakesbangpol) of Mojokerto City. The qualitative method has been carried out by using the phenomenology approac; the data collection technique has been carried out by performing interview, documentation, and direct observation. The result of the research shows that: The comprehension of the official of political party on the DPC PDIP Mojokerto City to the financial reporting obligation is in accordance with the Regulations Number 2 of 2011 is relatively very low. The Branch Representative Council of PDIP Mojokerto City does not present too the financial reporting in accordance with article 39 the Regulations Number 2 of 2011 about political party. The transparency and accountability aspect has shown that the political party has not prepared the financial statement which can meet the criteria. Keywords: Comprehension, Financial Reporting, Transparency and Accountability.
PENGARUH KEPEMILIKAN INSTITUSIONAL DAN FREE CASH FLOW TERHADAP KEBIJAKAN HUTANG Safitri, Indah; Asyik, Nur Fadjrih
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 influence of institutional ownership and free cash flow to the debt policy in the manufacturing companiesin the consumer goods sector which are listed in the Indonesia Stock Exchange in 2010-2013 periods. The hypotheses in this research i.e. : (1) the institutional ownership has negative influence the to the debt policy. (2) Free Cash Flow has positive influence to the debt policy. The research method which has been done is quantitative method which isdone by using the multiple linear regressionsas the analysis technique. The assumption tests consist of normality test, the multicolonearity test, the autocorrelation test, and the heteroscedasticity. The result of the research shows that: (1) the institutional ownership does not have any influence to the debt policy. Because the institutional ownership is applied as the supervisor to the management performance and the management is considered as the partywhich has bettercomprehension about the need of funding within the company sothe institutional ownership acts as the precaution to the waste of funds which has been done by the management; (2) free cash flow has significant influence to the coefficient ofnegativeβ. It shows that highfree cash flow will make the company reduce their decision in taking the debt, because the free cash flow can be used to finance the operational of the company by allocating most of the profit of retained earnings without seeking additional external funds from the debt.Keywords: Institutional Ownership, Free Cash Flow, Debt Policy, Agency Theory
PENGARUH FAKTOR INTERNAL DAN EKSTERNAL PERUSAHAAN TERHADAP AUDIT DELAY Rahmawati, Selvia Eka; Suryono, Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 7 (2015)
Publisher : STIESIA

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Abstract

Audit delay can be defined as the length of time in finishing audit which is measured from the closing date of annual book to the date of the finishing of independent audit report. This research is meant to find out empirical evidence about audit delay factors on the manufacturing companies which are listed in Indonesia Stock Exchange (IDX) from 2011 to 2013. Some factors which are examined in this research are i.e.: profitability, solvability, operation complexity, audit opinion and Public Accountant Office size as the independent variables, meanwhile the dependent variable is audit delay.The samples are manufacturing companies which are listed in IDX from 2011 to 2013. The data is the secondary data and the sample collection method has been done by using purposive sampling. The multiple linear regressions analysis is used as the analysis instruments on the 5% significance level. The samples are 96 companies with three years observation periods so 288 observation objects have been selected.The result of the examination shows that the firm size, profitability and operation complexity have negative influence to the audit delay whereas the solvability, auditors’ opinion, and Public Accountant Office size variables do not have any influence to the audit delay.Keywords: Audit delay, Profitability, Solvability, Operation Complexity, Auditors’ Opinion, and Size of Public Accountant Office (KAP).
PENGARUH ARUS KAS TERHADAP KINERJA KEUANGAN PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Manalib, Silvia Yeni; Handayani, Nur
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 7 (2015)
Publisher : STIESIA

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The purpose of this research is to measure the effectiveness of manufacturing companies’ performance which is listed in Indonesia Stock Exchange in 2009-2012 periods which is done by seeing the cash flow statement. The cash flow statement consists of operating activity, investment activity and financing activity is one of the alternatives that can be made as the consideration in decision making to measure the effecttiveness of the companies’ performance which are proxy by Return on Equity so it can be improved in the future.The samples are thirty manufacturing companies which are listed in Indonesia Stock Exchange in 2009-2012 periods and they have been selected by using purposive sampling method. The dependent variable is Return on Equity whereas the independent variables are operating activity, investment activity and financing activity. The examination of multiple linear analysis test shows that the correlation between independent variables and dependent variable has occurred. Therefore, it can be assessed and measured by using multiple linear regressions analysis test.The result of Goodness of fit test shows that the independent variables is an explanatory variable of the dependent variable. Moreover, the result of individual parameter significance test (t test) shows that the operating activity has significant positive influence to the Return on Equity whereas the investment activity and financing activity do not have any significant influence to the Return on Equity.Keywords: Operating Activity, Investment Activity, Financing Activity, Return on Equity.
PENGARUH ANGGARAN TERHADAP KINERJA MANAJERIAL: KOMITMEN ORGANISASI, GAYA KEPEMIMPINAN, LOC SEBAGAI MODERATOR Tambunan, Widya Novita Berliana; Subardjo, Anang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 7 (2015)
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The purpose of this research is to test the influence of budget participation to the managerial performance through organization commitment, leadership style, and locus of control at PT PAL Indonesia (PERSERO). This research has been carried out by using survey method and questionnaires have been issued to 70 respondents and only 60 questionnaires of the respondents return. The respondents are all staffs of PT. PAL Indonesia (PERSERO). The sample collection has been done by using total sampling technique method. The analysis technique has been done by using Moderated Regression Analysis (MRA). This research is a quantitative research which focuses on the first hypothesis test which shows that budget participation has an influence to the managerial performance which shows that H1 is accepted which means that budget participation has an influence to the managerial performance. Meanwhile, the second hypothesis shows that H2 is not significant and it can moderate the correlation between budget participation and managerial performance.Keywords: Budget Participation, Organization Commitment, Leadership Style, Locus of Control, Managerial Performance.
PENILAIAN KINERJA DENGAN MENGGUNAKAN METODE BALANCED SCORECARD Widyastuti, Khamidah Nur; Handayani, Nur
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 7 (2015)
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The purpose of this research is to find out and to analyze the implementation of Balanced Scorecard on Pawiyatan Junior High School Surabaya. Descriptive analysis which is done by using qualitative approach is used as the data analysis technique since this research does not use elements of figures but it is done by presenting descriptions and explanation. Based on the data analysis, the conclusion can be gained by using Balanced Scorecard approach from its four perspective, i.e.: the financial perspective shows that the budget which has been accepted from School Operation Assistance (BOS), BOPDA, investment fund / committee fee (SPP) with the realization of fund on Pawiyatan Junior High School Surabaya. On the customer perspective, the indicator is Number of New Customer, Number of Complain can be said well enough, since the Pawiyatan Junior High School Surabaya has run the curriculum standard and the standard of teaching – learning process properly. Meanwhile, the growth and learning perspective shows that the performance of Pawiyatan Junior High School Surabaya is well, it has been shown by the numbers of education and training which have been done by the school and the satisfaction level of the employees. It is recommended that in the future the Pawiyatan Junior High School Surabaya had better use the Balanced Scorecard in assessing the performance of the employees. Moreover, the Pawiyatan Junior High School Surabaya had better use the learning system through the internet based of Information Communication and Technology (ICT).Keywords: Performance, The Implementation of Balanced Scorecard, School Based.
FAKTOR-FAKTOR YANG MEMPENGARUHI SKEPTISME PROFESIONAL AUDITOR Attamimi, Fikri Muhammad; Riduwan, Akhmad
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 7 (2015)
Publisher : STIESIA

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This research is meant to analyze the influence of competence, Time budget Pressure, audits’ experience, ethic, independency to the scepticism of professional auditor. The respondents of this research are staff auditors (manager, partner, senior, and junior auditor), on the Public Accounting Office (KAP) in Surabaya. The sample collection has been done by using purposive sampling method which is the sample collection technique is based on the certain criteria. The multiple linear regressions analysis are used as the analysis technique. The result of this research shows that the competency has positive influence to the scepticism of professional auditor. The auditor’s experience has positive influence to the scepticism of professional auditor. The ethic has positive influence to the scepticism of professional auditor. The independecy has positive influence to the scepticism of professional auditor. While time budget pressure has a negative influence to the scepticism of professional auditor.Keywords: Competency, Time Budget Pressure, Experience, Ethic and Independency, Scepticim of Professional Auditor.

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