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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 9 (2015)" : 20 Documents clear
PENGARUH PENGUMUMAN PERUBAHAN PERINGKAT OBLIGASI PERUSAHAAN TERHADAP REAKSI PASAR SAHAM Pasanda, Eliab Izmar Beta; Mildawati, Titik
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 9 (2015)
Publisher : STIESIA

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Abstract

This research studies about the influence of the announcement of the changes of the bond level to the reaction of stock market in Indonesia Stock Exchange. The purposes of this research are to find out: 1) whether there is any influence the announcement of the changes of the bond level to the reaction of stock market in Indonesia Stock Exchange, 2) whether there is any influence of the annoucement of the changes of the decline of the bond level to the reaction of stock market in Indonesia Stock Exchange, 3) whether there is any significant influence around the date of the annoucement of the changes of the bond level which is shown by the average cumulative abnormal earnings to the reaction of stock market in Indonesia Stock Exchange. The results of the research show that: 1) the announcement of the decline of the bond level does not have any significant influence to the reaction of stock market in Indonesia Stock Exchange, 2) the announcement of the decline of the bond level does not have any influence to the reaction of stock market in Indonesia Stock Exchange and 3) the significant reaction of stock market on the date of the announcement of the bond level does not occur.Keywords: Bond Level, Reaction of Stock Market.
KESIAPAN INSTANSI PEMERINTAH DALAM IMPLEMENTASI STANDAR AKUNTANSI PEMERINTAH BERBASIS AKRUAL Margareta, Weda Ayu; Riharjo, Ikhsan Budi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 9 (2015)
Publisher : STIESIA

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The purpose of this research is to find out and to evaluate how far the readiness of the Secretariat of the Council of Regional Representatives (DPRD) of East Java Province in the implementation of accrual based government accounting standard (SAP). This research is descriptive research that has been carried out by using qualitative approach. The data collection method has been done by using interview technique and documentation. The result of the research shows that the staff of financial department of the Secretariat of the Council of Regional Representatives (DPRD) is quite ready in implementing the accrual government accounting standard (SAP), this has been proven by the staffs of financial department of the Secretariat of the Council of Regional Representatives (DPRD) who have been done all necessary preparations. The form of preparation is carried out by joining technical training or training from the Financial Management Agency of Local Assets (BPKAD), and by joining many kinds of workshops that are related to the implementation of accrual based government accounting standard (SAP).Keywords: Government Accounting Standard, Accrual Based, the Readiness of Government Institution.
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN STRUKTUR MODAL TERHADAP PROFITABILITAS PERUSAHAAN Puspita, Irana Kartika; Amanah, Lailatul
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 9 (2015)
Publisher : STIESIA

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Profitability is the net profit from a number company’s of policies and decisions. The profitability ratio measures the ability of the company to gain profitin relation with sales, total assets, and even own capital. Profitability of a company is measured by the success of the company and the ability of the capital within a company, by comparing the profit and the capital which has been employed in operations. In the use of this debt, the need for caution over the risk resulting from the use of debt. This is due to the use of debt has a high risk that the cost of capital. Therefore, the decision to use debt, the company must pay attention to the balance between equity and outside capital to be used. If the capital structure has been under optimal capital structure targets, then each additional indebtedness would increase the value of the company. The result of the research shows that research model is fit or feasible. The independent variables have positive influence to the profitability. The Corporate Social Responsibility (CSR) and the Capital Structure (SM) is the variable which has positive influence to the profitability which means that the ability of the company in generating profit is done by performing CSR and Capital Structure.Keywords: Corporate Social Responsibility, Capital Structure, Profitability, DAR, ROE
FLYPAPER EFFECT DANA ALOKASI UMUM DAN PENDAPATAN ASLI DAERAH TERHADAP BELANJA DAERAH Rahmawati, Luluk Atika; Suryono, Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 9 (2015)
Publisher : STIESIA

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This research is meant to give empirical evidence whether General Allocation Fund and Local Own-Source Revenue have influence to the local expenditure in sub-districts/cities in East Java Province specifically at the Gerbangkertasusila areas which are i.e.: Gresik, Bangkalan, Mojokerto, Surabaya, Sidoarjo and Lamongan. And to give empirical evidence whether the flypaper effect occurs in 2009-2013. The population is the area of sub-districts / cities in East Java specifically in the area of Gerbangkertasusila in 2009-2013 periods. Based on the result of test it can be found that simultaneously Local Own-Source Revenue and General Allocation Fund have significant influence to the local expenditure. The coefficient of Local Own Source Revenue is 0.703 and it is significant to the local expenditure compared to the coefficient of General Allocation Fund is 0.273. It also proves that the flypaper effect does not occur in the area with a high Local Own Source Revenue or in a low Local Own Source Revenue.Keywords: Flypaper Effect, General Allocation Fund (DAU), Local Own-Source Revenue, Local Expenditure
DAMPAK AUDIT OPERASIONAL FUNGSI PRODUKSI TERHADAP PRODUKTIVITAS PADA PT.MEGAFLEX PRATAMA Wahyuni, Giati; Ardini, Lilis
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 9 (2015)
Publisher : STIESIA

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The purpose of this research is to find out the influence of the production function of operational audit to theproductivity on PT Megaflex Pratama, Sidoarjo. This research is qualitative descriptive research method whichhas been carried out to find out the influence of the production function of operational audit to the productivity.The data collection technique has been carried out by using preliminary survey, field research and literatureassessment. Preliminary surveys in which the researcher conducts the survey on the company which will beselected as the research object and ask permission to the manager of the company to conduct the research. Thefield survey is conducted to collect the data which is required by performing observation, interview, anddocumentation. The literature assessment has been conducted in order to obtain secondary data which will beuseful as the theoretical guideline in conducting the field research. The result of the research shows that there is avalidation between the result of operational audit statement which has been prepared by the internal auditor withthe real condition in the company. Therefore, it can be concluded that the impact of production function ofoperational audit to the productivity is positive impact. It can be seen from the comparison between the salesdata (unit) and the turnover data (Rp) from 2012 to 2013.Keywords: Operational Audit, Production Function, and Productivity.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI BELANJA MODAL PADA PROVINSI JAWA TIMUR Febriana, Imas Sherli; Praptoyo, Sugeng
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 9 (2015)
Publisher : STIESIA

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The purpose of this research is to result of the influence of Local Own Sources Revenue (PAD),General Allocation Fund (DAU), Special Allocation Fund (DAK) and Budget Financing Surplus(SILPA) to the Capital Expenditure (BM). The independent variables are Local Own Source Revenue(PAD), General Allocation Fund (DAU), Special Allocation Fund (DAK) and Budget FinancingSurplus (SILPA). Meanwhile, the dependent variable is using Capital Expenditure (BM). The samplesare 29 districts and 9 cities in East Java Province and the research is a three-year periods in 2012-2014fiscal years. The sample collection technique has been done by using purposive sampling. Thegovernment data is in the form of secondary data in the APBD Realization statement of East JavaGovernance in 2010-2014. The analysis method has been done by using multiple linear regressions.The result of this research shows that (1) Local Own Source Revenue (PAD) has influence to theCapital Expenditure (BM), (2) General Allocation Fund (DAU) has influence to the capital expenditure(BM), (3) Special Allocation Fund (DAK) does not have any influence to the capital expenditure, (4)Budget Financing Surplus (SILPA) does not have any influence to the capital expenditure.Keywords: Local Own Sources Revenue, General Allocation Fund, Special Allocation Fund, Budget FinancingSurplus, Capital Expenditure.
PENGARUH PERSEPSI ATAS PP NOMOR 46 TAHUN 2013 TERHADAP KEPATUHAN WAJIB PAJAK Rosella, Vina; Kurnia, Kurnia
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 9 (2015)
Publisher : STIESIA

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This research is meant to test the influence of perception of tax fairness, perception of ease of taxation, andperception of simplicity of taxation which is related to the government regulation No. 46 of 2013 to the level oftax compliance. The hypotheses of this research i.e.: (1) the perception of tax fairness which is related to thegovernment regulation No. 46 of 2013 has positive influence to the level of tax compliance. (2) Perception ofsimplicity of taxation which is related to the government regulation No. 46 of 2013 has positive influence to thelevel of tax compliance. (3) The perception of simplicity of taxation which is related to the government regulationNo. 46 of 2013 has positive influence to the level of tax compliance. The quantitative research is the researchapproach which is used in this research with the multiple linear regression analysis. The primary data have beenobtained by issuing questionnaires to 66 respondents who have been selected by using purposive sampling arethe individual and corporate taxpayers (OP) which are subject to 1% final income tax in accordance with thegovernment regulation No. 46 of 2013 in the area of Surabaya and Sidoarjo. The result of this research showsthat the perception of tax fairness and the perception of simplicity of taxation which is related to the governmentregulation No. 46 of 2013 has positive influence to the level of taxpayer compliance. Meanwhile, the perceptionof simplicity of taxation which is related to the government regulation No. 46 of 2013 does not have anyinfluence to the level of taxpayer compliance.Keywords: the perception of taxation fairness, the perception of ease of taxation, and the perception ofsimplicity of taxation, taxpayer compliance, PP No. 46 of 2013.
COMPLIANCE AUDIT TERHADAP STANDAR OPERASIONAL PROSEDUR PENJUALAN MOBIL Adi, Purnomo Sutirto; Retnani, Endang Dwi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 9 (2015)
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The purpose of this research is to conduct the operational audit in order to find out wheter the Standar Operating Procedure (SOP) of sales has been obeyed by the parties in accordance with the sale of of automobile unit on PT United Indo Surabaya (Nissan Authorized Dealer Jemursari). The qualitative method is used as the research method since the researcher does not prove the hypothesis but to carry out the operational audit. It has been found from the result of the research that the company has implemented the internal control on sales which is shown by the organizational structure, Standar Operating Procedure (SOP), and the healthy pratical on the field, and also competence employees. The Audit result of internal control of the company has found noncomlpliance, which is title transfer cost of Purchase Order and Bank Receipt In where there is no authorization from the authorities. The whole research about weakness, results, and recommendations have been disclosed and reported on the statement of management letter. One of the suggestions is by carrying out the internal control periodically.Keywords: The Statement of Management Letter.
PENGARUH PROFITABILITAS, SOLVABILITAS, OPINI AUDITOR, UKURAN PERUSAHAAN, DAN REPUTASI AUDITOR TERHADAP AUDIT DELAY Putri, Kiki Prasilya; Asyik, Nur Fadjrih
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 9 (2015)
Publisher : STIESIA

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The purpose of this research is to examine the influence of profitability, solvability, auditor opinion, firm size, and auditor reputation to the audit delay. The population is the companies which are listed in Indonesia Stock Exchange (IDX). The sample collection technique has been carried out by using purposive sampling and the determined criteria, therefore 72 the manufacturing companies which are consecutively listed during the years of 2010-2012 have been selected as samples. The hypothesis test has been done by using multiple regressions analysis technique. The result of the research shows that: (1) profitability does not have influence to the audit delay; (2) solvability has positive influence to the audit delay, it means that the company has responsibility to the external party, when the debt proportion is getting high, the audit delay is getting long and the company is unable to present its financial statement on time so it will reduce the trust of the external part; (3) auditor opinion does not have influence to the audit delay; (4) firm size does not have influence to the audit delay; and (5) auditor reputation has negative influence to the audit delay, it means that when the reputation of the Public Accountant Office is good, the completion process of audit statement is getting fast since the Public Accountant Office (KAP) will keep its image so it does not lose the trust of the client or public.Keywords: audit delay, financial performance, auditor opinion, auditor reputation.
PENGARUH KUALITAS SISTEM INFORMASI DAN PENGETAHUAN AKUNTANSI TERHADAP KUALITAS INFORMASI AKUNTANSI Lestari, Agustina Dwi; Asyik, Nur Fadjrih
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 9 (2015)
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The purpose of this research is to examine the influence quality of computerized information system and theaccounting knowledge to the quality of accounting information which is done by using perceived ease of use asthe intervening variable. The data analysis has been done by using regression analysis with the causal stepmethod which has been developed by Baron and Keny (1986). The independent variables are: the quality ofinformation system (KSI), and the accounting knowledge (PA), the dependent variable are: the quality ofaccounting information (KIA), and the intervening variable: perceived ease of use.The result of the researchshows that directly the quality of information system and also the accounting knowledge variablessimultaneously do not have any significant influence to the quality of accounting information. Indirectly thequality of computerized information system and also acounting knowledge simultaneously has significantinfluence to the quality of accounting infrmation through perceived ease of use. The perceived ease of use variableis proven as the intervening variable which is shown by the regression model 3 on t test shows that theindependent variable of quality of information system and accounting knowledge do not have any significantinfluence when the simultaneous test has been done by using perceived ease of use variable.Keywords: System of Accounting Information, Accounting Knowledge, Perceived ease of use, Quality ofAccounting Information.

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