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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 30 Documents
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Search results for , issue " Vol 6, No 10 (2017)" : 30 Documents clear
PENGARUH LIKUIDITAS, LEVERAGE, PROFITABILITAS, INVESTMENT OPPORTUNITY SET TERHADAP DIVIDEND PAYOUT RATIO Herawati, Faradina Eka; Kurnia, Kurnia
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 10 (2017)
Publisher : STIESIA

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ABSTRACTThe purpose of this research is to examine the influence of liquidity, leverage, profitability and investmentopportunity set to the dividend payout ratio of manufacturing companies which are listed in Indonesia StockExchange (IDX). This research is a quantitative research. The population is all manufacturing companies whichare listed in Indonesia Stock Exchange (IDX) consecutively 5 years from 2011 to 2015. The sample collectiontechnique has been carried out by using purposive sampling and based on the predetermined criteria 37companies have been selected as samples. The data analysis technique has been done by using multipleregressions analysis and the hypothesis test has been carried out by using regression analysis. Based on theresult of model feasibility test shows that the regression models which have been generated are good (feasible) andthese models can be applied for the following analysis. Based on the result of hypothesis test, it shows that thevariables i.e. Current Ratio and Return on Asset gives positive and significant influence to the Dividend PayoutRatio of manufacturing companies which are listed in Indonesia Stock Exchange (IDX) in 2011-2015 periods.Keywords: Current ratio, debt to equity ratio, return on asset, investment opportunity set, dividend payoutratio.
ANALISIS PERLAKUAN AKUNTANSI ASET TETAP BERDASARKAN PSAP NO. 07 Safitri, Rizkie Sari Indah; Rahayu, Yuliastuti
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 10 (2017)
Publisher : STIESIA

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ABSTRACTGovernment accounting in Indonesia is regulated in the Government Regulation of the Republic of Indonesia No. 71 of 2010 about the Accrual Based Government Accounting Standards. In the GAS there is the Statement of Government Accounting Standards (SGAS) No. 07 of Fixed Asset Accounting. This researchis meant to find out the fixed assets accounting treatment on the Department of Agriculture and Food Security of East Java which is compatible to the Statement of Government Accounting Standards (SGAS) No. 07. The data analysis method has been carried out by using descriptive method. The data is the primary and secondary data. The data collection techniques has been done by performing observation, documentation and interview.The result of the research showsthat fixed asset accounting treatment at the Department of Agriculture and Food Security of East Java province which covers Recognition, Termination and Release, as well as the disclosures in the period of 2011-2014 can be concluded that it is in conformity with the provisions of the Statement of Government Accounting Standards (PSAP) No. 07. However, the accounting treatment for fixed assets depreciation it is currently in conformity with the SGAS in 2014 periods.Keywords: government accounting, SGAS No. 07, fixed assets.
PELAPORAN KINERJA INSTANSI PEMERINTAH DALAM PERSPEKTIF VALUE FOR MONEY Sukma, Indra Puji; Riharjo, Ikhsan Budi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 10 (2017)
Publisher : STIESIA

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ABSTRACTThis research is meant to evaluate the presentation of government istitution performance accountability statement (LAKIP) and to measure the implementation of program and activity based on the Value for Money perspective. The research method has been done by using qualitative descriptive, this research applies secondary data and primary data. The data collection technique which has been applied in this research is interview and documentation. The result of the discussion and the analysis about the report of performance of government institution performance in Sukolilo district of Surabaya in 2016 shows that in realizing the performance accountability of the Sukolilo district of Surabaya has been generated by developedperformance assessment system by determining the economic performance to consider the budget (input) with budget realization. The effective performance when it is reviewed from the total output which has been generated to the input. The effective performance when it is reviewed from the output or outcome which has been succeeded in running the goals of the institution in achieving the expected program. Based on the performance measurement model which has been applied to measure the program implementation performance and activities which has been done by using economic, efficiency, and effectiveness can be used as standard of performance in the following periods. Even though, the performance statement of Sukolilo district of Surabaya has shown the achievement performance of economic, efficiency and effective in accordance with the expectation, nevertheless, the development of relevant performance statement modelby considering its relevancy to the goals of the program and the activities.Keywords: Accountability, Value for Money, Economic, Efficiency, Effectiveness.
PENGARUH CSR DAN GCG TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERATING Melani, Sulistia; Wahidahwati, Wahidahwati
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 10 (2017)
Publisher : STIESIA

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ABSTRACTThe purpose of this research is to provide empirical evidences of the influence of social responsibility disclosure, good corporate governance to the firm value which is moderated by profitability. The population is manufacturing companies which are listed in Indonesia Stock Exchange during 4 year periods i.e. 2012-2015. The sample collection has been carried out by using purposive sampling method, the number of samples which have been obtained are 224 observation data. The data analysis technique has been done by using Moderated Regression Analysis (MRA). Based on the result of the analysis and hypothesis test, it can be concluded that: (1) Corporate Social Responsibility disclosure gives significant and positive influence to the firm value; (2) the implementation of Good Corporate Governance give signfcant and positive influence to the firm value. When the company implements the GCG system, it will enhance the corporate performance which give influence to the enhancement of the share price of the company; (3) size control variable does not give any influence to the firm value. Large firm size cannot guarantee its firm value will be high; (4) leverage control variable does not give any influence to the firm value; (5) Corporate Social Responsibility disclosure can moderate the influence of the ROA on firm value. The high ROA value will attract the attention of the investors to invest their capital and it gives influence to the enhancement of stocks performance in stock exchange; (6) the implementation of Good Corporate Governance can moderate the influence of the ROA on firm value; (7) the ROA can mediate the influence of leverage to the firm value whereas the ROA cannot mediate the influence of size to the firm value.Keywords: GCG, CSR, Size, leverage, Profitability.
PENGARUH PENGENDALIAN INTERN DAN LOCUS OF CONTROL TERHADAP KINERJA KARYAWAN Setyaningsih, Ayu; Handayani, Nur
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 10 (2017)
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ABSTRACTThis research is meant to find out the influence of internal control and locus of control to the employeeperformance. The population of this research is all employees of PT. Yasa Bali Sujati, the research samples ofthis research are employees and supervisors. The data collection technique has been by using primary has beencollected by issuing questionnaires. The data analysis method has been by using multiple linear regressionsanalysis. The result of this research shows that (1) internal control give influence to the employee performance,it means that the control activity within the company, policy and control procedures should be determined andimplemented to assist and to assure that activities which have been identified by the management to encounterthe risk to the achievement of entity goals has to be conducted effectively; (2) locus of control give influence tothe employee performance, it means that locus of control which has been managed properly by the individualwill be able to improve the individual performance which has been running well previously and it will be betterin the future, it is supported by the measurement of individual performance which is getting better and it alsogives influence to the performance assessment.Keywords: internal control, locus of control, employee performance.
PENGARUH KEAHLIAN, INDEPENDENSI, DAN ETIKA TERHADAP KUALITAS AUDITOR PADA KAP SURABAYA Pratiwi, Argitania Diah; Suryono, Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 10 (2017)
Publisher : STIESIA

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ABSTRACTThis research is aimed to examine the influence of expertise, independence, and ethics to the auditor quality. Theresearch object is the auditor in public accountant firm in Surabaya. The sources of primary data in this researchresponse to the questionnaires which have been issued to the auditors. This research is an empirical research inwhich the sample collection method is based on the consideration (judgment sampling) i.e. the sample collectionhas been done by using predetermined criteria, so 30 respondents have been selected as samples. The form of thequestionnaires which have been used in this research is closed questionnaire. The analysis technique has beendone by using multiple regression analysis. In this research, there are six variables which consist of fiveindependent variables i.e. expertise, independence, and ethics and one dependent variable i.e. auditor quality.Based on the result, it can be concluded that partially expertise, independence, and ethics have positive andsignificant influence to the auditor quality. and it is supported by the determination coefficient which indicatesthat expertise, independence, and ethics give influence to the dependent variable (auditor quality)simultaneously is 53.9%, whereas the remaining 46.1% is influenced by other factors.Keywords: expertise, independence, ethics, auditor quality
PENGARUH LUAS UNGKAPAN SUKARELA DAN ASIMETRI INFORMASI TERHADAP COST OF EQUITY CAPITAL Sari, Felia Arienza; Kurnia, Kurnia
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 10 (2017)
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ABSTRACTThis research is aimed to examine the influence of width of voluntary disclosure and asymmetric information to the cost of equity capital. The width of voluntary disclosure variable is measured by the Voluntary Disclosure Index (IPS)which consists of 33 disclosure items. Asymmetric information is measured by using bid-ask spread proxy and Cost of Equity Capital variable is done by using Ks formula. The samples are property and real estate companies which are listed in Indonesia Stock Exchange (IDX) in 2012-2104 periods and these companies have been selected by using purposive sampling. There are 34 companies with a 3 year periods so 102 samples have been obtained. This research has been done by usingthe data from the STIESIA Indonesia Stock Exchange Corner and Indonesia Stock Exchange website. The analysis method has been carried out by using multiple regressions model.The results of this research shows that the expression of voluntary has an influenceto the cost of equility capital whereasasymmetric information does not have any influenceto the cost of equility capital.Keywords: Voluntary expression, asymmetric information, cost of equality capital.
PENGARUH GOOD CORPORATE GOVERNANCE, PROFITABILITAS DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN Windasari, Okta; Riharjo, Ikhsan Budi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 10 (2017)
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ABSTRACTThe purpose of research is to find empirical evidence of (a) the influence of good corporate governance mechanism, profitability and corporate social responsibility disclosure to the firm value, (b) the influence of good corporate governance mechanism and the profitability level of corporate social responsibility, (c) the influenceof good corporate governance mechanism to thefirm value and corporate social responsibility as the intervening variable, (d) the influence of the profitability level of firm value and corporate social responsibility as the intervening variable. This research uses secondary data and the samplesare manufacturing companies which are listed in Indonesia Stock Exchange (IDX) in 2011-2014 periods. The samples are 37 companies with 148 observations. The data analysis has been done by using multiple linear regressions analysis and Path Analysis test. The result of the research shows that good corporate governance and corporate social responsibility does not give any influence to the firm value. Profitability give positive influenceto the firm value. Good corporate governance give positive influence to the corporate social responsibility. Profitability does not give any influenceto the corporate social responsibility. Corporate social responsibility is not the intervening variable in the influence mechanism of good corporate governance and profitability to the firm value.Keywords: good corporate governance, profitability, corporate social responsibility, firm values.
PENGUKURAN KINERJA KARYAWAN BERDASARKAN LAYANAN KESEHATAN PADA PUSAT KESEHATAN MASYARAKAT MEDOKAN AYU Putri, Dinda Pradina Berliana; Ngumar, Sutjipto
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 10 (2017)
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The purpose of the research which has been done on Medokan Ayu Public Health Clinic Surabaya is to find outhow the public assessment to the medical care services which has been performed by the employees of PublicHealth Clinic and to find out how the services which have been provided by the employees of Public HealthClinic to the community who have become the customers of Medokan Ayu Public Health Clinic Surabaya. Thetechnique has been carried out in analyzing the performance of the employees the Public Health Clinic by usingCommunity Satisfaction Index (CSI). The result of the survey which has been conducted at Medokan AyuPublic Health Clinic Surabaya about how the employee performance in providing medical services which hasbeen conducted to the community each of the survey has indicator, i.e.: (1) service procedures, (2) terms ofservice, (3) service personnel clarity, (4) service personnel disciplinary, (5) service personnel responsibility, (6)service personnel ability, (7) service duration, (8) service equality, (9) service personnel courtesy, (10) servicecharge reasonableness, (11) service charge suitability, (12) service precision execution, (13) environmentalcomfort, (14) security level are in excellent position with overall average index is 3.27 and it shows thecommunity satisfaction index after it has been converted is 81.73 which means that overall the services whichhave been provided by Medokan Ayu Public Health Clinic Surabaya gain excellent mark.Keywords: Performance measurement, community satisfaction index, medical services
PENGARUH PERPUTARAN PIUTANG, PERSEDIAAN DAN SKALA PERUSAHAAN TERHADAP PROFITABILITAS PERUSAHAAN PROPERTY Ruhmana, Futikha Dewi; Ardini, Lilis
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 10 (2017)
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ABSTRACTProfitability is the ability of the company to gain profit in relation to the total assets sales or own capital with the primary objectives is corporate profit. The purpose of this research is to find out the influence of account receivable turnover, inventory turnover and firm scale to the profitability of property companies which are listed in Indonesia Stock Exchange. The population of this research are companies which are engaged in the property which are listed in Indonesia Stock Exchange in 2010-2015 periods. The data is the secondary data in the form of financial statements. The analysis instrument is the multiple linear regression analysis. It has been found from the result of the research that account receivable turnover give positif significant influence to the profitability. Meanwhile, inventory turnover and firm scale does not give significant influence to the profitability. On simultaneous test, account receivable turnover, inventory turnover and firm scale give significant influence to the profitability. The R Square value in the regression model has obtained is 0.812. It means that the influence of account receivable turnover, inventory turnover and firm scale to the profitability which can be generated from this equation is 81% and the remaining 19% can be explained by other variables.Keywords: Account receivable turnover, inventory turnover, firm scale

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