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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 SISTEM INFORMASI DAN KOMITMEN MANAJEMEN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH Umitasari, Yessi; Rihardjo, Ikhsan Budi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 9 (2015)
Publisher : STIESIA

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Abstract

The purpose of this research is to examine empirically the influence of the information system and managementcommitment to the performance accountability on the work unit of Surabaya City Government. The qualitativemethod is applied in this research. The population is the apparatus of Surabaya City Government which areaspread across 40 Local Apparatus Work Units (SKPD). The sample collection techique has been done by usingpurposive sampling method. The data has been obtained by issuing questionnaires and the samples area 168people. The data analysis techiqur has been done by using the multiple linear regressions analysis. The result ofthe research shows that the information system has influence to the performance accountability on the work unitof Surabaya City Government or the management has influence to the performance accountability on the workunit of Surabaya City Government.Keywords: information system, management commitment and performance accountability
PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY Subiantoro, Okky Hendro; Mildawati, Titik
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 9 (2015)
Publisher : STIESIA

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Abstract

This research is conducted on manufacturing companies in Indonesia. This research is meant to examine theinfluence of the characteristics of the company to the disclosure of corporate social responsibility. The result ofthis research shows that the firm size does not have any influence to the disclosure of corporate socialresponsibility, leverage does not have any influence to the disclosure of corporate social responsibility,profitability does not have any influence to the disclosure of corporate social responsibility, industrial type(profile) does not have any influence to the disclosure of corporate social responsibility, and managementownership does not have any influence to the disclosure of corporate social responsibility. Meanwhile the size ofthe board of commissioner has an influence to the disclosure of corporate social responsibility.Keywords: Corporate Social Responsibility, characteristics of the company, the Size of the Board ofCommissioner, Management Ownership.
PENGARUH PEMANFAATAN TEKNOLOGI INFORMASI DAN PENGENDALIAN INTERN TERHADAP AKUNTAILITAS KINERJA Sari, Eka Kartika; Handayani, Nur
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 9 (2015)
Publisher : STIESIA

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Abstract

This research is meant to find out the influence of the use of information technology and internal control to the performance accountability at Dinas Pendapatan dan Pengelolaan Keuangan Kota Surabaya. Based on the type of the research, this research employs quantitative method and the sample collection technique has been done by using purposive sampling. The data collection technique has been done by using survey method, The data analysis and the processing have been done by using multiple linear regressions and the support of SPSS Software (Statically Product and Service Solution). The result of the research shows that the use of information technology has significant influence to the performance accountability with the value of regressions coefficient is 12.324 and the significance value is 0.000 (alpha 0.05). The internal control has significant influence to the performance accountability with the coefficient regressions value is 2.373 and the significance value is 0.026 (alpha 0.05). Meanwhile, the R square value is 0.876 it means that 87.6% of the independent variable in this research can influence the dependent variable.Keywords: The Use of Information Technology, Internal Control, Performance Accountability
PENGARUH KINERJA KEUANGAN DAN UKURAN PERUSAHAAN TERHADAP REAKSI PASAR Zaylani, Ahmad; Asyik, Nur Fadjrih
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 9 (2015)
Publisher : STIESIA

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Abstract

The purpose of this research is to test the influence of Return on Assets (ROA), Return on Equity (ROE), and the firm size to the market reaction on food and beverage companies which are listed in Indonesia Stock Exchange in 2011-2013 periods. The research sample has been selected by using purposive sampling technique therefore 16 food and beverages companies (48 firm years) which meet the criteria have been selected as samples. The analysis technique has been done by performing multiple regressions with the SPSS program 16 version. Based on the result of the multiple regressions analysis with the significance level of 5%, therefore this research shows that: (1) H1 is return on assets (ROA) has an influence to the market reaction with its significance level is 0.046. It can be accepted because the value of t-count is 2.082 which show positive direction. (2) H2 is return on equity (ROE) has an influence to the market reaction with its significance level is 0.031. It can be accepted since the value of t-count is 2.127 which show positive direction, (3) H3 is the firm size which has an influence to the market reaction with its significance level is 0.039. It can be accepted since it’s the value of t-count is 2.110 show positive directions. Therefore, return on Assets (ROA), return on equity (ROE), and firm size have positive influence to the market reaction.Keywords: Return on Assets (ROA), Return on Equity (ROE), Firm Size and Market Reaction
PENGARUH CAPITAL, ASSET, EARNING DAN LIQUIDITY TERHADAP PERUBAHAN HARGA SAHAM BANK Lestari, Saptorini Dyah; Hermanto, Suwardi Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 9 (2015)
Publisher : STIESIA

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Abstract

This research is meant to examine the influence of capital, assets, earning, and liquidity to the changes of stock price on the banking companies which are listed in Indonesia Stock Exchange. The samples have been selected by using purposive sampling technique to the 31 banking companies which have been published their financial statement in 2011-2013 periods, therefore 93 financial statements which meet the sample criteria have been obtained. The analysis technique has been done by using Multiple Regression Analysis and the independent variables i.e.: Capital Adequacy Ratio (CAR), Non-Performing Loan (NPL), Return Of Asset (ROA), Return Of Equity (ROE), Loan to Deposit Ratio (LDR) and the dependent variable i.e.: Stock Price Change (PHS). The result of the research has found that the Capital Adequacy Ratio (CAR), Return Of Asset (ROA), Return Of Equity (ROE) variables have significant influence to the changes of stock price, meanwhile the Non-performing Loan (NPL), and the Loan to Deposit Ratio (LDR) does not have any significant influence to the stock price, and the Capital Adequacy Ratio (CAR), Non-Performing Loan (NPL), Return Of Asset (ROA), Return Of Equity (ROE), and Loan to Deposit Ratio (LDR) variables have significant influence to the changes of stock price.Keywords: CAR, NPL, ROA, ROE, LDR and PHS
PENGARUH FREE CASH FLOW, PROFITABILITAS, KEBIJAKAN LIABILITAS, DAN SIZE TERHADAP RETURN SAHAM Lomanto, Lusiana; Wahidahwati, Wahidahwati
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 9 (2015)
Publisher : STIESIA

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This research is meant to find out the influence of free cash flow, profitability, liability policy, and firm size to the stock return. This research is carried out by using real estate and property companies which are listed in Indonesia Stock Exchange in 2009-2013 periods as samples. The research samples have been obtained by using purposive sampling technique which is based on the determined criteria. The sample collection criteria are: 1) companies which are examined are the companies which are listed in IDX are engaged in the field of property and real estate in 2009-2013 periods, 2) companies which are engaged in the field of property and real estate have published and issued their financial statement completely in 2009-2013 observation periods, 3) companies which are engaged in the field of property and real estate have published and issued their financial statement in rupiah currency in 2009-2013 observation periods. Based on these criteria, 45 companies (225 firm year) have been obtained as samples. The analysis technique has been carried out by using multiple linear regressions. Based on the result of multiple linear regression analysis with 5% significancy level, the result of the research shows that: 1) free cash flow does not have any influence to the stock return, 2) profitability (ROA) has positive and significant influence to the stock return, 3) liability policy (DER) has positive and significant influence to the stock return, and 4) firm size does not have any influence to the stock return.Keywords: Free cash flow, Profitability, Liability Policy, Firm Size, and Stock Return
PENGARUH SISTEM PENGGAJIAN DAN PENGUPAHAN TERHADAP EFEKTIFITAS KINERJA KARYAWAN OUTSOURCING Trisnawati, Santi Dwi; Ngumar, Sutjipto
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 9 (2015)
Publisher : STIESIA

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This research is meant to test empirically about the influence of the application ofpayrollsystem to theeffectiveness of the performance of the company. The data collection has been done by performingdocumentation, observation and issuing questionaires. The multiple linear regressions are used as theresearch method, the collected data in the form of interval data which uses the score measurement fromone to five. The samples are 80 employees. The result of the test shows that simultaneously themultiple determinationcoefficients (R2) variable in the payroll system has influence to the effectivenessof the performance of the employees. The result of partial test shows that the variable in the payrollsystem in the human resources management which consists of assigning task, providingcompensation, providing health insurance and security, and performing voluntarily dismissal orfiring the employees have influence to the effectiveness of the performance of the company. Meanwhile,recruiting and employing new employees, give training to the employees, and evaluating theperformance of the employees do not have any influence to the effectiveness of the performance of theemployees.Keywords: payroll system, effectiveness of performance of employees
PENGARUH KARAKTERISTIK TUJUAN ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN KOMITMEN ORGANISASI SEBAGAI MODERATING Aziz, Faizal Umar; Handayani, Nur
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 9 (2015)
Publisher : STIESIA

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The purpose of this research is to test the influence of the characteristic of budgetary purposes to the managerial performance and to examine the influence of organizational commitment to the correlation between characteristic of budgetary purposes and the managerial performance either to strengthen or to weaken at the Dinas Kebersihan dan Pertamanan Kota Surabaya. Quantitative method has been applied in this research. The population is all employees who have authority in budget preparation at the Dinas Kebersihan dan Pertamanan Kota Surabaya and the samples are 30 people. The analysis technique has been done by using Moderator Regressions Analysis. The result of the test shows that characteristic of budgetary purposes has positive and significant influence to the managerial performance. The following result of the research shows that the interaction of coefficient β is significant and it shows that the organization commitment is the moderator variable between characteristic of budgetary purposes and the managerial performance. It indicates that the positive influence from characteristic of budgetary purposes to the managerial performance is very high when the organization commitment is high as well.Keywords: The Characteristic of Budgetary Purposes, Organization Comitment, Managerial Performance.
ANALISIS MEKANISME PERPAJAKAN UNTUK MEMENUHI KEPATUHAN WAJIB PAJAK BADAN ATAS PAJAK PENGHASILAN Yaniar, Mochammad Rifky; Widyawati, Dini
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 9 (2015)
Publisher : STIESIA

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This research is motivated by low tax compliance in the submission of obligations as the tax payers. One starting point of acompliance level is the knowledge level of the prevailing taxation law. This research has been carried out by using qualitative research, the data collection technique is done by performing observation, interview technique and documentation techniqueis.Based on the result of the research of analysis of the taxation mechanism of income tax on PT. Wanda Fatimah Zahra most of tax payers are shown as tax payers who comply with the prevailing taxation lawalthoughthere are several issuesthat must be consideredby the company, the taxation mechanism on PT. Wanda Fatimah Zahra from calculating, depositing, up to reporting the income taxhas been running wellin accordancewiththe prevailing taxation laws, the fulfillmentin the submission of payable income tax liability has been implemented safely, practically and easily indepositing and reporting by the company, the comprehension and the knowledge of the taxation mechanisms has become an additional knowledge for PT. WandaFatimahZahra.Keywords:Taxpayer Compliance, Taxation Mechanism, Income Tax
PENERAPAN AUDIT MANAJEMEN KINERJA PT. SUPERINDO UTAMA SURABAYA MENGGUNAKAN BALANCED SCORECARD Rizky, Chandra Meithania; Ngumar, Sutjipto
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 9 (2015)
Publisher : STIESIA

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This research is meant to measure how the implementation of performance audit management on PT Superindo Utama Surabaya has been done by using Balanced Scorecard method which is based on 4 perspectives, so it can support the management of the company in achieving the mission and the vision of the company.This research iscarried out by using qualitative descriptive method which is supported by collecting the required datai.e.: documentation and direct interview to the informant. The obtained result of the analysis is comparedto the previous result of the analysis to find out whether there is an improvement to the performance of the company.Based on the analysis result which has been done in 2013-2014 periods, it has been found that the financial perspective applies the ROI standard and the Net Profit Margin shows well performance. The customer perspective shows quite good performance by the presence of customer retention, customer acquisition, and customer satisfaction.The internal business process perspective, companies can perform quite good innovation for the generated products. Moreover, the growth and learning perspective shows that the ability of the company in conducting the employees’ performance assessment can be stated quite well which has been done by using the assessment of Employee Turn Over and Employee Training.Keywords: Performance Measurement, Balanced Scorecard

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