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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
ANALISIS FAKTOR –FAKTOR YANG BERPENGARUH TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN Pinto, Eliza Xavier Soares; Handayani, Nur
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 1 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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Abstract

This research is meant to analyze some factors which have influenceto the timelinessof submitted financial statement of public company in Indonesia. These factors which have been tested in this research are profitability, liquidity, financial leverage, firm size, the reputation of accounting public office, and auditor opinion as the independent variable whereas the timeliness is the dependent variable. The samplesare 102 companies which are listed in Indonesia Stock exchange (IDX) and thesecompanies presenting their financial statement to the Capital Market Supervisory Agency (Bapepam) in 2012-2014 periods. The data is the secondary data. The sample selection has been done by using purposive method. The analysis instrument has been done by performing logistic regressions analysis with the significance level is 5%. The result of the hypothesis test shows that profitability, firm size, and the reputation of accounting public office have significant influence to the timelinessin submitting the financial statement. But, it has not been proven that the firm size and the reputation of accounting public office haveinfluence to the timeliness in submitting the financial statement.Keywords: timeliness, financial statement, profitability, firm size, the reputation of accounting public office.
PENGARUH KEPUTUSAN INVESTASI, PENDANAAN, DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN Widodo, Putry Meilinda Rahayu; Kurnia, Kurnia
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 1 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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Abstract

One of the primary objectives of the company is to optimize the firm value. This research is meant to examine the influence of investment decision, funding decision, and the dividend policy to the Firm Value.The samples are 38 consumer goods companies which are listed in Indonesia Stock Exchange (IDX) during the 2010-2014 periods which is suitable with the determined criteria and 12 companies have been obtained as samples. This research has been done by using purposive sampling method. The data analysis has been applied in this research is done by using multiple linear regressions with the application instrument of SPSS (Statistical Product and Service Solutions).The result of the research shows that investment decision has significant influence to the firm value, funding decision does not have any significant influence to the firm value, and dividend policy has significant influence to the Firm Value. The value of R square is 0,333 which shows that all of independent variables which are investment decision, funding decision, and dividend policy can explain the dependent variable i.e. firm value is 33,3% and the remaining is 66,7% which is influenced by other factors which are not included in this model.Keywords: Investment Decision, Funding Decision, Dividend Policy, Firm Value.
FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN MAKANAN DAN MINUMAN Sansoethan, Dithya Kusuma; Suryono, Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 1 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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The purpose of this research is to test both simultaneously and partially the influence of profitability, asset structure, asset growth, firm size, and liquidity to the capital. The samples are 11 food and beverages companies which are listed in Indonesia Stock Exchange in 2010-2014 periods and these companies have been selected by using purposive sampling. The result of the research shows that the regression models of this research have met the requirement that there are no symptoms of i.e.: heteroscedasticity, multicolinearity, and correlation and the data has been normally distributed. The result of the research shows that simultaneously profitability, asset structure, asset growth, firm size, and liquidity have significant influence to the capital structure, and the magnitude of the influence is 41%. Meanwhile, the result of partial research shows that from these five variables i.e.: profitability, asset structure, asset growth, firm size, and liquidity, there are two variables which have significant influence to the capital structure i.e.: asset structure and liquidity whereas profitability, asset growth, and firm size do not have any significant influence to the capital structure.Keywords: Profitability, Asset, Firm Size, Liquidity, Capital Structure
AUDIT MANAJEMEN UNTUK MENGEVALUASI EFEKTIVITAS DAN EFISIENSI REKRUTMEN SUMBER DAYA MANUSIA Anawati, Lusi; Ngumar, Sutjipto
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 1 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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Human resources is a potential assets which is owned by the organization and it has important role inachieving the goal. The HRD activities include recruitment, selection, reward and punishment. In order toachieve good HR the company is required to do the evaluation to the selection of employees through the process ofmanagement audit. Management audit is an examination of all aspects of operations of the company in order toprovide proper recommendations. The purposes of this research are (1) to evaluate the implementation ofmanagement audit function of human resource and (2) to analyze the effectiveness and efficient rates of functionof human resources. The analysis method has been done by using qualitative descriptive and the data collectiontechnique is carried out by conducting interview, questionnaire, and direct observation at PT Prima PersadaNusantara. The result of this research shows that PT Prima Persada Nusantara does not have human resourceplanning which has been documented properly and in the last steps of the selection the personnel department isnot the only department which has its authority to pass the candidate of employee but each division manager alsohas. The implication of the implementation of management audit has been expected that it can assess theeffectiveness of the function of human resources, to assess whether the activity of human resources has beenrunning economically, effectively, efficiency and it can become the supporting instrument to formulateappropriate remedial steps for the company.Keywords: Management Audit, the function of Human Resource, Effectiveness and Efficiency
DETERMINAN PEMBIAYAAN MURABAHAH (STUDI PADA BANK SYARIAH MANDIRI) Kusnianingrum, Devi; Riduwan, Akhmad
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 1 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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This research is meant to test the Determinants of MurabahahFinancing that can be seen from the rate i.e.: (a) Non Performing Financing (NPF) or the rate of financing problems; (b) Financing to Deposit Ratio (FDR) or the rate of distributed finance; (c) The third Parties Fund (DPK) or the level of fund which is accepted by the society; (d) Capital Adequacy Ratio (CAR) or the level of capital adequacy.The data has been done by using Mandiri Sharia Bank in 2010-2014 periods by usingquarter monthstime series, 20 quarter months with the amount of observations are 100 have been obtained as the research samples. The data analysis has been done by using multiple linear regressions with the SignificantIndividualParameters test (Statistic t test).The result of this research shows: (a) NPF has positive influence to the Murabahah finance. It occurs because the difference of Non PerformingFinancing of eachproduct of distributed akadmurabahah; (b) FDR has positive influence to the Murabahah financing. It has been proven that bank canadjust between theamounts of funds that has been receivedby the distributed murabahahfinancing; (c) DPK has positive influence to the murabahah financing, because high amount of funds will increase the distribution of murabahah financing; (d) CAR has positive influence to the murabahah financing. It shows that bank has proper procurement level of minimum capital in order to cover the loss from the distribution of murabahah financing.Keywords: Murabahah Financing,Non Performing Financing (NPF), Financing to deposit Ratio (FDR), The Third Parties Fund (DPK), Capital Adequacy Ratio (CAR).
PENGARUH SISTEM PERPAJAKAN TERHADAP KINERJA PEGAWAI KANTOR PELAYANAN PAJAK Fitria, Nur Laili; Praptoyo, Sugeng
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 1 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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This research is meant to analyze and to test of the tax systems as measured by the organizational structure, procedures, organization, organizational strategy and organizational culture on employee performance. While the sample of this study were employees who worked in the KPP Pratama Surabaya Krembangan totaling 40 employees. Data collection techniques in this study using a questionnaire. The data used in this research is the primary data collected by sending questionnaires to respondents. The research method in this research is quantitative, while the technique of analysis used in this study using multiple linear regression analysis. The results of the research value of the coefficient of determination of 69.3%, and each of the variables of organizational structure, organizational procedures, organizational strategy and organizational culture have positive influence on employee performance. While using the Feasibility Model all independent variables showed that the model fit for use for further research. Results of testing the hypothesis that the effect of the variable structure of the organization, procedure organization, organizational strategy and organizational culture have a significant effect on the performance of employees.Keywords: organization structure, organization procedure, organization strategy, organization culture, employees’ Performance
PENGARUH STRUKTUR ASET, LIKUIDITAS, PROFITABILITAS, UKURAN PERUSAHAAN, PERTUMBUHAN PENJUALAN TERHADAP STRUKTUR MODAL Nastiti, Rizki Dwi; Andayani, Andayani
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 1 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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The purpose of this research is to test the factors that have influence on the capital structure. These factorsare assets structure, financial performance (represented by liquidity and profitability), company size and salesgrowth. The samples are all companies which are engaged in the field of food and beverages sector which arelisted in Indonesia Stock Exchange (IDX) in 2011-2014 periods. The sample collection technique has been doneby using purposive sampling method, and it is based on the criteria which have been determined and 17companies have been obtained as samples. This research has been carried out by performing classic assumptiontest and multiple linear regressions analysis has been done by using statistic test instrument of SPSS 20.0version. The result test shows that during the research periods from 2011 to 2014 partially the assets structureand firm size variables have positive to the capital structure, meanwhile the profitability variable has negativeinfluence to the capital structure. On the contrary, the liquidity variable and the sales growth do not have anyinfluence to the capital structure of the company.Keywords: Assets Structure, Financial Performance, Firm Size, Sales Growth, Capital Structure.
PENGARUH PERTUMBUHAN PENJUALAN, PROFITABILITAS, DAN KEBIJAKAN DIVIDEN TERHADAP PERUBAHAN LABA Silviana, Rima; Asyik, Nur Fadjrih
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 whether sales growth, profitability, and dividend policy have influence to the changes in profit. The data is the secondary data. The sample collection method has been done by using purposive sampling method. The analysis technique has been done by using multiple linear regressions. The result of this research shows that sales growth and profitability have positive influence to the changes in profit; it means thatthe size of the sales growth of the company influences therate of changes in profit. If the sales growth is high, the changes in profit will be high as well. Profitabilityin this caseshows theability of the company togeneratenet profiton certain sales. If profitability is high, the changes in profit will be high. The dividend policy does not have any positive influence to the changes in profit; it means thatthe amount ofthe dividends which have been paid by the companyto the shareholdersdo notinfluence the changes in profit.Keywords:Sales Growth, Profitability, Dividend Policy, Changes in Profit.
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP AUDIT DELAY PADA PERUSAHAAN PERBANKAN Zebriyanti, Devi Eka; Subardjo, Anang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 1 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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The purpose of this research is to test the influence profitability, leverage, firm size, auditor opinion, and the size of Public Accountant Office to the audit delay. The population is all banking companies which are listed in Indonesia Stock Exchange (IDX) in 2010-2014 periods. The sample collection technique has been done by using purposive sampling which is done by selecting sample based on certain criteria which is desired by the researcher. The samples are 31 companies with five years observation period so 155 observation objects have been selected. The data is the secondary data in the form of annual financial statement of the company which has been obtained from Indonesia Stock Exchange (IDX). The data analysis technique has been done by using multiple linear regressions and its significance level is 5%. The result of the research shows that firm size and the size of public accountant has negative influence to the audit delay. Meanwhile, profitability, leverage and auditor opinion do not have any influence to the audit delay.Keywords : Profitability, Leverage, Firm Size, Auditor Opinion, Size of Public Accountant Office
PENGARUH PENDAPATAN DAERAH TERHADAP BELANJA MODAL PADA KABUPATEN/KOTA JAWA TIMUR Permatasari, Isti; Mildawati, Titik
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 1 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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The purpose of this research is to test whether income of region that consist of Local Own Source Revenues(PAD), General Allocation Fund (DAU), Special Allocation Fund (DAK), and Profit Sharing Fund (DBH)have an influence to the Capital Expenditure in the districts / cities in East Java province in 2010-2014 periods.The samples are 38 districts / cities in East Java province. The data is in the form of secondary data which hasbeen obtained from the realization of Local Government Budget (APBD) report of districts / cities in East Javaprovince and the observation is in 2010-2014 periods that have been obtained from the Statistics Indonesia(BPS) of East Java Province. The data analysis instrument that has been employed in this research is MultipleLinear Regressions Analysis. Based on the result of the test, it shows that 1) Local Own Source Revenues haspositive influence to the Capital Expenditure; 2) General Allocation Fund has positive influence to the CapitalExpenditure; 3) Special Allocation Fund has positive influence to the Capital Expenditure. 4) Profit SharingFunds has positive influence to the Capital Expenditure. The result of this research has positive effect, itindicates when PAD, DAU, DAK, and DBH variables are getting high, and so the allocation of CapitalExpenditure is getting high as well.Keywords: Local Own Source Revenue (PAD), General Allocation Fund (DAU), Special Allocation Fund(DAK), Profit Sharing Fund (DBH), Capital Expenditure

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