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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 5, No 1 (2016): Jurnal Ilmu " : 20 Documents clear
PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN Umro, Madinatul; Fidiana, Fidiana
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 1 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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The firm value in this research is reflected by the stock price of a company. The firm value enhancement to attraction for investors to undertake investment activities of the company. This research is meant to test the influence of Corporate Social Responsibility (CSR) and the profitability to the firm value. The samples are 10 companies which are engaged in the field chemical sector which are listed in Indonesia Stock Exchange (IDX) in 2010-2014 periods. The sample collection technique has been done by using purposive sampling technique. Based on the sample collection technique, 6 companies which are fulfilled the criteria have been selected as samples. The total amount of 6 companies and 5 years of observation period are 30 observations and in order to test these observations have been done by using multiple linear regressions. Based on the result of multiple linear tests, first, hypothesis states that the Corporate Social Responsibility (CSR) has positive influence to the firm value and second, profitability does not have any influence to the firm value.Keywords: Corporate Social Responsibility (CSR), Profitability, Firm Value.
PENGARUH FAKTOR KEUANGAN, NON KEUANGAN TERHADAP PERINGKAT OBLIGASI: MANAJEMEN LABA SEBAGAI INTERVENING Partiningsih, Dewi Noor; Asyik, Nur Fadjrih
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 1 (2016): Jurnal Ilmu & Riset Akuntansi
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The purpose of this research is to analyze the influence of financial and non financial factor to the bond ratingwith earnings management as the intervening variable. The population is the annual report of all non financialbond rating issuance companies which are listed in IDX in 2009-2013 periods. The samples have been selectedby using purposive sampling and 12 companies have been obtained. The data analysis technique has been doneby using multiple regressions and path analysis in the form of sobel test. The result of partial test on 10%significance level shows that liquidity has significant influence to the earnings management whereasprofitability and auditor reputation does not have any significant influence to the earnings management.Auditor reputation and liquidity has significant influence to the bond rating whereas profitability and earningsmanagement does not have any significant influence to the bond rating. The hypothesis test has been done byusing sobel test on 10% significance level shows that liquidity has an influence to the earnings management andliquidity has an influence to the bond rating but earnings management cannot mediate the correlation betweenliquidity and bond rating indirectly.Keywords: Bond Rating, Profitability, Liquidity, Auditor Reputation, Earnings Management
PENGARUH PROFITABILITAS, FREE CASH FLOW, INVESTMENT OPPORTUNITY SET TERHADAP DIVIDEND PAYOUT RATIO Prasetio, Djoko Adi; Suryono, Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 1 (2016): Jurnal Ilmu & Riset Akuntansi
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positive and significant influence to the dividend payout ratio on automotive companies which are listed inIndonesia Stock Exchange.This research is a quantitative research type and the population is all automotivecompanies which are listed in Indonesia Stock Exchange during the 4 year periods started from 2011 to 2014.The sample collection technique has been done by using saturated sample methods, therefore 13 automotivecompanies which are listed in Indonesia Stock Exchange during the 4 years periods which start from 2011 to2014 have been selected as samples. The data analysis technique has been done by using multiple linearregressions and the hypothesis test has been done by performing SPSS 20 version. Based on the result of modelfeasibility test, it shows that the regressions model that has been generated is feasible and it can be used forfurther analysis.Based on the result of the hypothesis test, it shows that profitability, free cash flow andinvestment opportunity set variables have positive and significant influence to the dividend payout ratio in theautomotive companies which are listed in Indonesia Stock Exchange.Keywords: profitability, free cash flow, investment opportunity set, dividend payout ratio.
IMPLEMENTASI BALANCED SCORECARD DALAM PENGUKURAN KINERJA MANAJEMEN RUMAH SAKIT Suryani, Yulana Tri; Retnani, Endang Dwi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 1 (2016): Jurnal Ilmu & Riset Akuntansi
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This research is meant to find out and to evaluate the management performance of Dr. R SosodoroDjatikoesoemo Bojonegoro Local General Hospital by using the concept of Balanced Scorecard. This research isconducted by using qualitative method and the data analysis technique has been done by using qualitativedescriptive analysis techniques i.e. collecting, processing, and data presenting. The result of this research showsthat the measurement of the management performance of the hospital is inefficient in achieving the efficiency ofexpenditure because it does not balance with the level of income growth every years. It has been found from thelevel of patients satisfaction, it can be said it is already well, it has been proven by the result quality IKM and theresult of questionnaires. Furthermore, it states good in the process of innovation and its operating. There are alsomany training which are given to the medical and non-medical personnel in the learning process and there aremany facilities which give benefit in order to increase the infrastructure of the hospital. It has been found fromthe explanation above that Balanced Scorecard is considered to be good to become the standards in themeasurement of the management performance of the hospital.Keywords: Balanced Scorecard, Performance Measurement, Strategy
PENGARUH PERPUTARAN MODAL KERJA TERHADAP PROFITABILITAS PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Dewi, Lisnawati; Rahayu, Yuliastuti
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 1 (2016): Jurnal Ilmu & Riset Akuntansi
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This research is meant to examine the influence of cash turnover, account receivable turnover, andinventory turnover to the profitability in the manufacturing companies in consumption goods industry sectorwhich are listed in Indonesia Stock Exchange (IDX) in 2010-2014 periods. The samples are 19 companies whichhave been selected by using purposive sampling. The financial statement data has been obtained from theIndonesia Stock Exchange (IDX). The research method has been done by using quantitative method and multiplelinier regressions with the aplication instrument of SPSS (Statistical Product and Service Solutions). The resultof this research shows that cash turnover and inventory turnover do not have any influence to the profitabilitywhereas the account receivable turnover has an influence to the profitability. The value of adjusted R square is0.113 which shows that all of independent variables which are cash turnover, account receivable turnover andinventory turnover can explain the dependent variable i.e. profitability is 11.3% and the remaining is 88.7%which is influenced by other factors which are not included in this model.Keyword: Profitability, Cash Turnover, Receivable Turnover, Inventory Turnover.
EFEKTIVITAS KOMITE AUDIT DALAM SUDUT PANDANG AUDITOR INTERNAL Amalia, Nofa Prima; Suryono, Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 1 (2016): Jurnal Ilmu & Riset Akuntansi
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The purpose of this research is to find out the responsibility and the characteristic of audit comittee which has function to improve the effectiveness of the role of audit committee in the perspective of internal auditor. The object of the research is PT Pelabuhan Indonesia III (Persero). This research is qualitative research which uses the primary data inthe form of interview with the informant i.e. the internal auditor and the secondary data is the 2014 documents i.e.: The annual financial statement, the internal audit charter, the decree of dismissal and appointment of the member of the audit committee. The data analysis technique is qualitative descriptive, which is done by collecting, processing and presenting the obtained data so it is easy to be understood. The result of this resarch shows that the role and the responsibility of the audit committee of PT Pelabuhan Indonesia III (Persero) to the financial statement, internal control, internal audit, external audit and the management can be seen from the internal auditor which has been running effectively. The audit committee of PT Pelabuhan Indonesia III (Persero) also has fulfilled the characteristic in the form of strong leadership, independence, competence, meeting, and communication which has function to increase the effectiveness of audit committee. The internal auditor said that the audit committee is very helpful and it has been expected that it will provide input to the related parties to improve the quality of the company.Keywords: Effectiveness, Audit Committee, the Perspective of Internal Auditor.
PENGARUH PROFITABILITAS, KEBIJAKAN DIVIDEN DAN KEBIJAKAN UTANG TERHADAP NILAI PERUSAHAAN Mayogi, Dien Gusti; Fidiana, Fidiana
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 1 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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The higher the level of prosperity of the owner of the company, it can increase the value of the company. The value of the company is reflected in its share price. The value of the company shows that the prosperity of shareholders high and the future prospects of the company in good shape. The companys value in this study is proxied by Price Book Value (PBV). This research is meant to find out how great the influence of profitability, dividend policy and debt policy to the firm value. This research has been done by using the analysis test of SPSS. The samples are companies which are listed in manufacturing sector in Indonesia Stock Exchange from 2011 to 2013. 12 companies which have met with the sample collection criteria have been obtained so the numbers of observations in this research are 36 observations. This research has been done by using multiple regression analysis in order to see the influence of independent variables on the dependent variable either partial or simultaneous. The result of this research shows that profitability variable has an positive influence to the firm value. Dividend policy has an positive influence to the firm value whereas debt policy does not have any influence to the firm value.Keywords: Profitability, Dividend Policy, Debt Policy, Firm Value.
PENGARUH PENERAPAN TQM DAN TINGKAT FORMALITAS EVALUASI KINERJA TERHADAP PRODUKTIVITAS KARYAWAN Lumangkun, Jeane Beatrix; Mildawati, Titik
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 1 (2016): Jurnal Ilmu & Riset Akuntansi
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The purpose of this research is to test the influence the total quality management and the formality level ofperformance evaluation partially to the productivity performance of the employees. This research is quantitativeresearch which is done by using statistic method conclusive research and the sample collection technique is doneby using probability sampling. The data is the primary data in the form of questionnaires and the samples are 75employees of PT Barata Indonesia (Persero). The analysis technique is carried out by using multiple regressionanalysis. Based on the result of model feasibility test, it has been found that independent variables: the totalquality management and the formality level of performance evaluation has significant influence to theproductivity of performance of the employees. Based on the result of the t test, it has been found that the totalquality management variable has significant and positive influence to the employees. It indicates that when thetotal quality management in the company is getting better, it can increase the productivity of performance of theemployees. The formality level of performance evaluation has significant and positive influence to the employees.It indicates that the presence of the evaluation which has been done by the company, the performance of theemployees can be known by the company in order to support their operationalKeywords: Total Quality Management, formality level of performance evaluation, Productivity of theEmployees
PENGARUH TINGKAT SUKU BUNGA BANK DAN NISBAH BAGI HASIL PADA DEPOSITO MUDHARABAH Alinda, Rika Putri Nur; Riduwan, Akmad
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 1 (2016): Jurnal Ilmu & Riset Akuntansi
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The purpose of this research is to test the influence of interest rate and nisbah of profit sharing to the mudharabah saving deposit at Bank BRI Syariah. The independent variables are the interest rate and the nisbah of profit sharing and whereas the dependent variable is the mudharabah saving deposit. The sample is Bank BRI Syariah and the observation data are 20 observations from January 2009 to September 2015. The data has been obtained from three quarter statements of Bank BRI Syariah through Indonesia Stock Exchange and Financial Statistics of Bank Indonesia. This research uses correlational research with quantitative approach. The analysis method has been done by using multiple linear regressions.The result of the research shows that (a) the interest rate does not have any influence to the mudharabah saving deposit at Bank BRI Syariah, which means that changes in interest rates do not affect mudharabah saving deposits at Bank BRI Syariah due to the fact that there is a belief that bank interest is contradicted to the religion and (b) the nisbah of profit sharing shows positive influence to the mudharabah saving deposit at Bank BRI Syariah which means that when the nisbah of profit sharing that has been given by Bank BRI Syariah to the bank customers is increasing, it will enhance the amount of mudharabah saving deposit.Keywords : Interest Rate, Nisbah of Profit Sharing, Mudharabah Saving Deposit.
PENGARUH ARUS KAS DAN MODAL KERJA TERHADAP TINGKAT PROFITABILITAS Pangartiningsih, Siammi; Amanah, Lailatul
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 1 (2016): Jurnal Ilmu & Riset Akuntansi
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The purpose of this company is to obtain maximum profit for the company sustainability. The financial manager is appointed to how to obtain profit as maximum as possible in order to fulfill the need of the company. Therefore, the financial manager requires the information of cash flow and the work capital of the company in order to assess and to generate profit for the company. This research is conducted to analyze the influence of cash flow and work capital to the profitability.The secondary data which is the financial statement of the wholesale and retail trade companies which are listed in Indonesia Stock (IDX) in 2010-2012 periods are used as the research data. The purposive sampling has been used as the sample collection technique 12 companies have been selected as samples. The multiple linear regressions are used as the data analysis technique that is preceded by classic assumption tests which consist of normality test, multicolinearity test, heteroscedasticity test, and autocorrelation test.The goodness of fit test of cash flow model and working capital is feasible as explanatory variable of profitability. The hypothesis test shows that cash flow does not have any significant influence to the profitability whereas the working capital has significant influence to the profitability.Keywords: Cash Flow, Working Capital, Profitability.

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