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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 21 Documents
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Search results for , issue " Vol 5, No 2 (2016): Jurnal Ilmu " : 21 Documents clear
PENGARUH KEPUTUSAN INVESTASI, PENDANAAN, KEBIJAKAN DIVIDEN, TINGKAT SUKU BUNGA TERHADAP NILAI PERUSAHAAN Faridah, Nur; Kurnia, Kurnia
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 2 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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Abstract

By implementing the function of financial management, then the optimization of firm value can be achieved. A single financial decision which has been determined will have an influence to other financial decisions. Financial decision which has been determined will have an impact to the firm value. This research is meant to test the influence of investment decision, funding decision, dividend policy, and the interest rates to the firm value. The research samples are 30 manufacturing companies which are listed in Indonesia Stock Exchange from 2012 until 2014 and these companies have been selected by using purposive sampling. The data source of this research has been done by using multiple linear regressions analysis with the application instrument is SPSS (Statistical Product and Service Solutions). The result of this research shows that: (1) investment decision has positive influence to the firm value, (2) the financial decision does not have any influence to the firm value, (3) dividend policy has negative influence to the firm value, and (4) interest rates does not have any influence to the firm value.Keywords: Investment Decision, Funding Decision, Dividend Policy, Interest Rates, and Firm Value.
PENGARUH ARUS KAS OPERASI, STUKTUR KEPEMILIKAN, DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN Kusumaningtyas, Ariyanti; Mildawati, Titik
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 2 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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Abstract

This research is meant to obtain empirical evidences which are related to the influence of cash flow from the operation activity, ownership structure, and firm size to the financial performance in automotive companies which are listed in Indonesia Stock Exchange (IDX) in 2010-2014 periods. In this research the financial performance is proxy by the Return on Equity (ROE). The samples have been selected by using purposive sampling. The data employs the documentary data and the source data has been obtained from www.idx.co.id and the Investment Gallery of Indonesia Stock Exchange of “STIESIA” Surabaya. The data analysis technique of this research has been done by using classic assumption test and multiple linear regressions. The test which has been done by using Goodness of Fit states that the Operation Cash Flow, Ownership Structure, and Firm Size is the variable which is feasible to be used to explain the Return on Equity (ROE) variable. In addition, the t test shows that Cash Flow from the Operation Activity, Firm Size, and meanwhile Ownership Structure does not have any influence to the Return on Equity.Keywords: Cash Flow from the Operation Activity, Managerial Ownership Structure, Institutional Ownership Structure, Firm Size, Return on Equity.
PENERAPAN ANALISIS SWOT DALAM PERUMUSAN STRATEGI BERSAING PADA EDDY JAYA PHOTO Rahayu, Dewi Tri; Retnani, Endang Dwi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 2 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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Abstract

This research is meant to find out and to conduct the SWOT analysis as the fundamental of the strategypreparation in order to create the competitive advantage in Eddy Jaya Photo. The research is conducted by usingqualitative methods which consists of internal and external factors identification. Internal factors consist of goodreputation, product and service quality, experienced and professional employees, customer trust, incentive givento the employees, the inappropriate facilities, the promotion strategy which is not widely yet, the lack of HR, thecompany location, and the service of video editing is from the outside of the company. External factors consistof complete offering product, PAPVOS organization, good corporation with organized event, there are new andyoung photographers, the competition among competitors, the changes of customer taste, and credibility. Theresult of this research shows that the company uses the SO strategy and differentiation strategy as the competestrategy. Based on the result of the research it can be concluded that by conducting the SWOT, the process ofstrategy preparation it can create the competitive advantage from the company.Keywords: SWOT Analysis, Strategy, Competitive Advantage.
PENGARUH PRAKTIK CORPORATE GOVERNANCE DAN KARAKTERISTIK PERUSAHAAN TERHADAP AUDIT REPORT LAG Kuslihaniati, Desi Fia; Hermanto, Suwardi Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 2 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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Abstract

The purpose of this research is to test the influence of corporate governance practice and the characteristics of the companies to the audit report lag on companies which are listed in Indonesia Stock Exchange in 2010-2014 periods. The samples have been selected by using stratified random sampling and 320 annual financial statements have been obtained from the official sites Indonesia Stock Exchange (www.idx.co.id). The test has been done by using multiple linear regressions analysis and SPSS 20 version instrument and the independent variables i.e.: independent board of commissioners, meeting of board of commissioner, independent board of directors, meeting of board of directors, meeting of audit committee, firm size, profitability, firm type, and audit quality to the dependent variable i.e. audit report lag. The result of the research shows that 4 variables have an influence and 5 variables have not got any influence by audit report lag. Four variables which have negative and significant influence to the audit report lag are meeting of audit committee, firm size, profitability, and firm type. Five variables which do not have any influence to the audit report lag are independent commissioner, meeting of board of commissioner, independent board of directors, meeting of board of directors, and audit quality.Keywords: Corporate Governance, Characteristic of the Company, Audit Report Lag.
PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN DAN KEBIJAKAN DIVIDEN PADA NILAI PERUSAHAAN Suffah, Roviqotus; Riduwan, Akhmad
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 2 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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Abstract

This research is meant to test the influence of profitability, leverage, firm size, and dividend policy in firm value. The independent variables are profitability, leverage, firm size, and dividend policy. Meanwhile, the dependent variable is firm value. The samples are 23 companies which are listed in LQ-45 index and the research periods are four years which is started from 2010 to 2013. The sample collection technique has been done by using purposive sampling. The financial statement data has been obtained from the Indonesia Stock Exchange (IDX). The analysis method has been done by using the multiple liniear regressions.The result of this research shows that (1) profitability has positive influence to firm value. High profitability can increase firm value; (2) leverage has positive influence to firm value. High leverage is used to control free cash flow; (3) dividend policy has positive influence to the firm value, due to the high dividend can return the capital of the investors; and (4) firm size does not have any influence to the firm value. Firm size does not have any influence since the object of the research is the LQ-45 index in which the companies which are listed in the index are companies which have high trade volume and capitalism, therefore the firm size does not influence the firm value.Keywords: Profitability, Leverage, Firm Size, Dividend Policy, Firm Value.
PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR DI BEI Siregar, Rifka; Widyawati, Dini
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 2 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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Abstract

The purpose of this research is to find out the influence of corporate characteristics on corporate tax avoidance. The samples are 33 manufacturing companies which are listed in IDX and the sample collection technqiue has been done by using purposive sampling. The independent variables consist of profitability, leverage, size, capital intensity, and inventory intensity, the dependent variable in this research is tax evasion. The analysis technique employs multiple linear regressions analysis. The result of the research shows that leverage variable has significant influence on tax avoidance, a company which has high tax burden can carry out tax savings by increasing debt. Size has significant influence on corporate tax evasion practices, these companies encounter political power theory due to these companies have sufficient resources to take advantage of the political process which can benefit them and perform aggressive tax planning activities in order to obtain optimal tax savings. Variables i.e. profitability, capital intensity, and inventory intensity do not have any significant influence on corporate tax avoidance.Keywords: Characteristics of a company, Tax Avoidance, Political Power Theory
PENGARUH ARUS KAS BEBAS, KEBIJAKAN PENDANAAN, PROFITABILITAS, COLLATERAL ASSETS TERHADAP KEBIJAKAN DIVIDEN Suci, Rizky Indra Wulan; Andayani, Andayani
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 2 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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Abstract

Dividend policy issues concern about the use of profits which has become the rights of shareholders profit sharingin the amount of dividend which will be paid depends on the policy of each company. Companies need to considervarious factors in the making of decisions regarding the distribution of dividends so that profits which aredistributed is in proportion they owned. This research is meant to examine the influence of free cash flow,financing policies, profitability, and collateral assets to the dividend policy. The samples are the consumer goodsindustry sector companies which are listed in Indonesia Stock Exchange (BEI) in 2011-2014 periods. The sampleselection techniques has been done by using purposive sampling method and based on the specified criteria, 16companies have been acquired as research samples. The data has been obtained from the Indonesia StockExchange and the examined financial statements which have been audited in 2011-2014. The data analysismethod has been done by using multiple linear regressions analysis. The result of statistics t test shows that thefree cash flow and financing policy has positive influence whereas collateral assets has negative influence ondividend policy. Profitability does not have any influence on the dividend policy.Keywords: Free Cash Flow, Financing Policies, Profitability, Collateral Assets, Dividend Policy
PENGARUH FREE CASH FLOW, KINERJA KEUANGAN TERHADAP EARNINGS MANAGEMENT DIMODERASI CORPORATE GOVERNANCE Dewi, Rina Pusvita; Priyadi, Maswar Patuh
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 2 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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Abstract

This research is meant to test the influence of free cash flow and financial performance to the earnings management, and to test the influence of corporate governance in moderating the correlation of free cash flow and financial performance to the earnings management. The amount of research samples are 45 companies which are listed in Indonesia Stock Exchange in non-financial service field in reporting years of 2010-2014, these companies have been selected by using purposive sampling. The analysis method has been done by using multiple linear regressions analysis. Based on the result of this research, it can be concluded that free cash flow and profitability have positive influence to the earnings management; meanwhile leverage has negative influence to the earnings management. The audit quality is proven able to moderate the correlation of free cash flow and leverage to the earnings management, but the audit quality is unable to moderate the correlation of profitability to the earnings management. Top share is able to moderate the leverage correlation the earnings management, but it is unable to moderate the correlation of free cash flow and profitability to the earnings management.Keywords: earnings management, free cash flow, leverage, profitability, corporate governance
PENGARUH KINERJA KEUANGAN TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT PADA PERUSAHAAN DI BEI Jannah, Umi Aniswatur Roudtul; Kurnia, Kurnia
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 2 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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Abstract

The purpose of this research is to examine the influence of financial performances to the disclosure of sustainability report (SR). The financial performances that have been employed in this research are profitability, liquidity, leverage, and activity. The population is all companies which are listed in Indonesia Stock Exchange in 2010-2014 periods. The selection of research samples has been carried out by using purposive sampling method. Based on the purposive sampling method, it has been found that the numbers of the companies which have published their sustainability report are 11 companies. The analysis methods that have been implemented in this research are multiple regressions analyses, classic assumption test, model feasibility test, determination coefficient test and hypothesis test which have carried out by using SPSS 20 version. The result of the research shows that profitability variable and liquidity has positive influence to the disclosure of sustainability report. Meanwhile, the leverage variable and activity does not have any significant influence to the disclosure of sustainability report. The result of the test in the research proves that 25% of the dependent variable can be explained by the independent variables and the remaining by 75% is influenced by other variables beyond the independent variables.Keywords: Sustainability Report, Financial Performance, Multiple Regressions Analysis
PENERAPAN AKUNTANSI PERTANGGUNGJAWABAN SEBAGAI ALAT PENILAIAN KINERJA PUSAT BIAYA Mawarni, Zellinda; Retnani, Endang Dwi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 2 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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The purpose of this research is to assess and to analyze how the use of responsibility accounting system can havea role in assessing the management performance. The object of the research is PT Starfood International. It is acompany which engages in the field of sardines production. The method of the research has been done by usingqualitative, The descriptive analysis technique is used by the researcher to describe the object as it is. The budgetpreparation process has been carried out by using bottom up budgeting, but the code of the center ofresponsibility has not been shown and the separation between controlable and uncontrolable cost has not beencarried out yet. The result of the discussion shows that by preparing the budget based on the responsibilityaccounting system therefore the manager of responsibility center is asked for the responsibility of controlablecost only. The performance assessment on raw materials and processed department has been carried outefficiently in which it can be known from the total difference between the budgeted cost and realized cost. It canbe concluded from the result of the analysis that by implementating the responsibility accounting system, theperformance assessment from the lowest to the highest rank can be carried out by the management more easierthan before. The responsibility accounting can be stated good if the budget is used and realized in accordancewith the determined standard.Keywords: Budget, Responsibility Accounting, Performance Assessment

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