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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 25 Documents
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Search results for , issue " Vol 6, No 1 (2017)" : 25 Documents clear
PENGARUH TINGKAT PERTUMBUHAN PENJUALAN DAN PERPUTARAN PIUTANG TERHADAP LIKUIDITAS PERUSAHAAN MANUFAKTUR Arika, Nindya; Ardini, Lilis
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 1 (2017)
Publisher : STIESIA

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Abstract

This research is meant to find out the influence of growth level of sales and receivables turnover to the liquidity.This research has been conducted in manufacturing companies which are enganged in the field of automotiveand component which are listed in Indonesia Stock Exchange. The samples are 9 manufacturing companieswhich are enganged in the field of automotive and component which are listed in Indonesia Stock Exchange(IDX) and these manufacturing companies have been selected by using purposive sampling. The research datais the secondary data. The collected data has been analyzed by using classic assumption test before thehypothesis test is carried out. The hypothesis test has been conducted by using multiple linear regressions, t testand F test. The result of the analysis shows that the growth level of sales and receivables turnover has positiveand significant influence to the liquidity of manufacturing companies which are enganged in the field ofautomotive and component which are listed in Indonesia Stock Exchange.Keyword: Liquidity, receivable turnover, growth level of sales.
PENGARUH KEPUTUSAN INVESTASI,PENDANAAN, KEBIJAKAN DIVIDEN, DAN MODAL INTELEKTUAL TERHADAP NILAI PERUSAHAAN Eveline, Debby Gabriella; Amanah, Lailatul
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 1 (2017)
Publisher : STIESIA

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Abstract

Maximizing firm value is one of company priorities in running its operations. Firm value which is reflected in share price is one of important elements for investors who want to invest their capital. This research is meant to examine the influence of investment decision, funding decision, dividend policy, intellectual capital to firm value of manufacturing companies which are listed in Indonesia Stock Exchange (IDX).The population has been obtained by using purposive sampling method to the manufacturing companies which are listed in Indonesia Stock Exchange in 2012-2014 periods and they have been selected based on the determined criteria so manufacturing companies have been obtained as samples. The analysis method has been carried out by using multiple linear regressions analysis and the SPSS application. The result of goodness of fit test shows that investment decision, funding decision, and dividend policy is the explanatory factor of firm value. The result of hypothesis test which has been done by using t test shows that funding decision and intellectual capital has an influence to the firm value 000 whereas investment decision and dividen policy does not have any influence to the firm value. Keywords: Investment decision, funding decision, dividend policy, intellectual capital.
PENGARUH PROFITABILITAS TERHADAP NILAI PERUSAHAAN OTOMOTIF DI BURSA EFEK INDONESIA Rosada, Fitrah Lia Amrina; Idayati, Farida
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 1 (2017)
Publisher : STIESIA

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Abstract

Profitability ratio is useful to demonstrate the success of the company in generating profits. When value of theprofitability of a company is getting high, it will attract the investors to invest their capital. When the stocks ofthe company are interested by investors, the firm value will increase. This research is aimed to find out theinfluence of profitability ratio which consists of Return on Assets, Return on Equity, Gross Profit Margin andNet Profit Margin to the firm value. The research is conducted on the automotive companies which are listed inIndonesia Stock Exchange. The data is the financial statements in 2010-2014 periods. The analysis technique hasbeen carried out by using multiple linear regressions analysis, F test and T test. The result of the research showsthat Return on Asset does not have any significant influence to the firm value of automotive companies whichare listed in Indonesia Stock Exchange, it can be seen from its significant value which is more than 0.05 that is0.083. Return on Equity has significant influence to the firm value of automotive companies which are listed inIndonesia Stock Exchange, it can be seen from its significant value which is less than 0.05 that is 0.021. GrossProfit Margin does not have any significant influence to the firm value of automotive companies which are listedin Indonesia Stock Exchange, it can be seen from its significant value which is more than 0.05 that is 0.181. NetProfit Margin does not have any significant influence to the firm value of the automotive companies which arelisted in Indonesia Stock Exchange, it can be seen from its significant value which is more than 0.05 is 0.300.Keywords: Return on assets, return on equity, gross profit margin, net profit margin, firm value
PENGARUH MEKANISME CORPORATE GOVERNANCE DAN KINERJA KEUANGAN TERHADAP FINANCIAL REPORTING LAG Anggriani, Febry; Hermanto, Suwardi Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 1 (2017)
Publisher : STIESIA

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Abstract

This research is meant to examine the influence of corporate governance mechanism and financialperformance to the lag of the publication of financial statement (financial reporting lag) on every companysectors which are listed in Indonesia Stock Exchange in 2012-2014 periods. The sample has been carried out byusing stratified random sampling method and the collection technique has been selected 25% of go publiccompanies, and the number of observations is 269 annual financial statements which have been issued by theircompany have been retrieved from official website of Indonesia Stock Exchange (www.idx.co.id). Theexamination has been done by using multiple regressions analysis technique and instrument SPSS (StatisticalPackage for Social Science) 18 version, and the independent variables i.e. independent commissioner,managerial ownership, institutional ownership, the size of audit committee, meeting of audit committee,profitability, financial leverage, and liquidity to the dependent variable which is lag of the publication offinancial statement. The result of the research shows that the size of audit committee, meeting of auditcommittee, profitability, financial leverage, and liquidity have negative influence to the lag of the publication offinancial statement whereas independent commissioner, managerial ownership, institutional ownership do nothave any influence to the lag of the publication of financial statement with the contribution of the value ofAdjusted R square 57.3%.Keywords : financial reporting lag, time delay of publication, corporate governance, financial performance
PENGARUH PROFITABILITAS, STRUKTUR ASET DAN UKURAN PERUSAHAAN TERHADAP STRUKTUR MODAL Saswanto, Saswanto; Amanah, Lailatul
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 1 (2017)
Publisher : STIESIA

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Abstract

This research is aimed to find out the influence of profitability, assets structure, and firm size to the capitalstructure. The population of this research is 12 automotive companies which are listed in Indonesia StockExchange. The sample collection technique has been conducted by using purposive sampling therefore, 8companies have been selected as samples. The analysis technique has been done by using multiple linearregressions analysis. The result of the test shows that profitability, assets structure, and firm size are fit / feasibleto be used as the predictor of capital structure. This result indicates that profitability, assets structure, and firmsize is feasible as the explanatory variables of capital structure. The result of the test shows that profitability hasnegative and significant influence to the capital structure, and assets structure has positive and significantinfluence to the capital structure whereas firm size does not have any influence to the capital structure.Keywords: profitability, assets structure, firm size and capital structure.

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