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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
ANALISIS PERBANDINGAN PENGGUNAAN BAHAN BAKU UNTUK MENENTUKAN EFISIENSI BIAYA Qur’any, Vidyas Anjarisma; Widyawati, Dini
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 10 (2017)
Publisher : STIESIA

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Abstract

ABSTRACTThis research has been carried out at PT. Rendjani Metalindo which is the manufacture of mechanical chairindustry in which its primary raw material is steel sheet and the source of purchase is import. This research ismeant to find out which one of the costs of raw material is more efficient in using imported and local rawmaterial. In general, the decision making of the purchasing of raw material on manufacturing companies ismeant to minimize the cost and to maximize the profit in a certain period. To carry out the research, qualitativemethod and primary and secondary data collection technique i.e. observation, interview, and documentation atPT. Rendjani Metalindo have been applied in this research. The data analysis technique has been carried out byusing descriptive analysis in which the cost efficiency of raw materials can be determined by comparing the totalcost of use of imported and local raw material. The result of the research shows that 18.26% efficiency has beengained by using local raw materials when it is compared to the use of imported raw material. One of the factorswhich gives influence to the efficiency of local raw material is that there is no surcharge element in purchasing.The high cost of imported raw material occurs due to import duty, article 22 income tax, freight forwarding,local transportation, and anti-dumping cost which is beared by the company during the occurrence ofpurchasing process.Keywords: Cost efficiency, Imported raw material, Local raw material, Decision making.
ANALISIS KINERJA PELAKSANAAN ANGGARAN BELANJA BADAN PERENCANAAN PEMBANGUNAN DAERAH PROVINSI JAWA TIMUR Rosidah, Nofi; Riharjo, Ikhsan Budi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 10 (2017)
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ABSTRACTThis research is meant to find out the performance of theimplementationof Budget Expenditure of Development Planning Agency at Sub-National Level of East Java in 2012-2015. The budget performance assessment can be known after the use and the absorption of the budget to carry outtheprograms and activities which exist in Development Planning Agency at Sub-National Level of East Java Province, in achieving the efficiency and the effectiveness of performance. Based on the result of the analysis of variance, it can be seen that the expenditure in 2012 is 91.36%; in 2013 is 91.67%; in 2014 is 88.94%; in 2015 is 91.57%. Meanwhile,theaspects of expenditure growth in 2012-2013 periods is 17.39%; in 2013-2014 is 15.9%; and in 2014-2015 is 9.78%. Based on the result of the analysis of the harmony and the efficiency and the effectiveness of the expenditure, it can be concluded that the performance should be improved in managing the localgovernmentbudget, so that the efficiency and the effectiveness of the performance of the implementation of the budget expenditure can be improved.Keywords: Budget Expenditure, Performance Assessment, Efficiency, Effectiveness.
PENGARUH KINERJA KEUANGAN DAN TINGKAT SUKU BUNGA TERHADAP REAKSI PASAR Permatasari, Bella Ayu; Kurnia, Kurnia
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 10 (2017)
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ABSTRACTThe purpose of this research is to examine the influence of the financial performance i.e. The data in this research is the financial statements i.e. Return On Asset (ROA), Return On Equity (ROE), Debt to Equity Ratio (DER), Price Earning Ratio (PER), Earning Per Share (EPS), and interest rates to the stock return on companies which are listed in Indonesia Stock Exchange (IDX). The sample collection technique has been carried out by using purposive sampling method 32 property companies which have published their financial statements and their stocks have been traded actively in Indonesia Stock Exchange in 2012-2014 periods have been selected as samples. Therefore, there are 96 financial statements which meet the sample criteria. The data analysis has been carried out by using the multiple regressions and the independen variables i.e : Return On Asset (ROA), Return On Equity (ROE), Debt to Equity Ratio (DER), Price Earning Ratio (PER), Earning Per Share (EPS), and interest rates, and the dependent variable is stock return. The result of the research has found that Earning Per Share has significant influence to the company stock return whereas Return On Asset (ROA), Return On Equity (ROE), Debt to Equity Ratio (DER), Price Earning Ratio (PER), and the interest rates are insignificant in the model.Keywords: Financial performance, interest rates, stock return, multiple linier regressions.
FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT DENGAN ETIKA AUDITOR SEBAGAI MODERASI Alfasani, Rismada; Kurnia, Kurnia
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 10 (2017)
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ABSTRACTThis study is aimed to examine the influence of competence, independence and professional expertise to the auditquality with the auditor ethics as the moderating variable. The population is all auditors who have been workingat Public Accountant Firm in Surabaya. This research has been done by using three kinds of research variables,i.e. dependent variable, independent variable, and moderating variable. The dependent variable i.e. audit quality;independent variables are competence, independence and professional expertise, and moderating variables i.e.auditor ethics. The samples are auditors who have been working at Public Accountant Firm in Surabaya. Thedata is the primary data which has been collected by issuing questionnaires to the respondents. The analysismethod has been done by using moderating regression analysis. The result of the research shows that auditorethics give positive correlation in moderating the correlation of competence, independence and professionalexpertise to the audit quality, it means that auditor ethics can strengthen the correlation whereas the t testshows that the result of competence, independence, professional skills and auditor ethics give significantinfluence to audit quality.Keywords: Competency, independency, professional skill, auditor ethic, audit quality.
STUDI EKSPLORASI TENTANG KESIAPAN PEMERINTAH KOTA SURABAYA MENUJU PENERAPAN AKUNTANSI AKRUAL Anggraeni, Gresi Ayu; Riharjo, Ikhsan Budi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 10 (2017)
Publisher : STIESIA

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ABSTRACTThe purpose of this research is to find out the readiness of the municipal government in the implementation ofaccrual accounting. And, to find out what sort of constraints that are encountered by Surabaya municipalgovernment, and to find out what sort of acceleration strategies that has been implemented by Surabayamunicipal government in order to overcome them. This research is a descriptive research. Observation,documentation, and interview method through an oral question to the research subject are used as the datacollection technique. The result of the research of the readiness of Surabaya municipal government in theimplementation of accrual accounting shows that Surabaya municipal government has not completelyimplemented the accrual based accounting. Some Regional Working Units of Surabaya city is stillimplementing the cash based accounting going to accrual based. The acceleration strategy that has already beenimplemented is used to overcome the constraints, and it is used as the acceleration of the implementation processof accrual based accounting completely.Keywords: Accrual accounting, readiness, obstacle, acceleration strategy.
PENGARUH LIKUIDITAS, PROFITABILITAS DAN TOTAL PERPUTARAN ASET TERHADAP HARGA SAHAM Widyaningrum, Chintya; Suryono, Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 10 (2017)
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ABSTRACTThis research is aimed to examine the influence of liquidity, pfofitability and total assets turnover to the share price through the annual financial statements which have been prepared by food and beverages companies which are listed in Indonesia Stock Exchange. The independent variables in this research are current ratio, return on assets and total assets turnover. Meanwhile the dependent variable is stock price.The populations in this research have been selected by using purposive sampling method to the food and beverages companies which are listed in Indonesian Stock Exchange (IDX) in 2011-2015 periods and based on the predetermined criteria then eight food and beverage companies have been selected as samples. The analystical method has been conducted by using multiple linear regression analysis and the SPSS (Statistical Product and Service Solutions) instrument. The result of the research shows that the F test of independent variables which consist of CR, ROA, and TATO give influence to the dependent variable which is stock price. One the t test CR gives significant and negative influence to the stock price with its regression coefficient is -389.118 and its significance level of 0.000. The ROA give positive and significant influence to stock price with its regression coefficient of 19671.985 and its significance level of 0.000. Meanwhile TATO does not give any influence to the stock price.Keywords : Liquidity, profitability, total assets turnover, stock price.
PENGARUH PROFITABILITAS, LIKUIDITAS, LEVERAGE, AKTIVITAS DAN NILAI PASAR TERHADAP RETURN SAHAM Rusadi, Putri Lita; Hermanto, Suwardi Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 10 (2017)
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ABSTRACT The purpose of this study examines the effect of Return on Assets, Current Ratio, Debt Equity Ratio, Total Asset Turnover and Earnings per Share to return stock in companies that go public in Indonesia Stock Exchange. The method of selecting the purposive sampling technique against 28 companies from the consumer goods industry sector consisting of 112 observations financial statements for the period 2012-2015.The results of the study with multiple linear regression analysis states that in return on assets, the Current Ratio and Total Asset Turnover significant positive effect on stock returns. While the variable Debt Equity Ratio significant negative effect on stock returns and variable Earning per Share positive effect on stock returns, but not significant. Results of R Square (R2) indicates the number 0.931 or 93.1% of stock returns can be explained by the variable Return on Assets, Current Ratio, Debt Equity Ratio, Total Asset Turnover and Earnings per Share. Key words : Return on Asset, Current Ratio, Debt Equity Ratio, Total Aset Turnover , Earning per Share, Return Saham
KEMAMPUAN AUDITOR INTERNAL DALAM MENGUNGKAP FRAUD PADA TRANSAKSI PEMBELIAN Sari, Eka Novita; Ardini, Lilis
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 10 (2017)
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ABSTRACTThis research is meant to find out the skill which is owned by auditors to disclose fraud particularly in recording of purchase transaction at PT. X also to find out the auditors procedure in avoiding and detecting fraud at PT. X. the research method of this research uses qualitative method because this research does not meant to prove a hypothesis, meanwhile the data analysis technique has been done by using descriptive analysis with qualitative approach. Based on the result of analysis and the discussion, the fraud of purchase recording can be anticipated with the existence of a good internal control. In order to support the auditor to disclose the fraud of purchase recording, a skill that is compatible with SPAP which is categorized into three aspects i.e.: general standard, field work standard, and report standard are required. In conducting the purchase transaction recording at PT. X, auditor has found a fraud elements, it can be seen from goods purchase transaction of the 400Gr aluminum packaging foil and sacks of raw coal. Auditor skill is used to disclose the fraud of purchase transaction recording at PT. X by using field work standard.Keywords: Audit, Fraud, Purchase
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT SEKTOR PUBLIK Stefhany, Patrisia; Amanah, Lailatul
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 10 (2017)
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ABSTRACTThis research is meant to examine some factors which influence public sector audit quality at the Audit Board of the Repbulic of Indonesia East Java Province representative. The variables in this research are accountability, due professional care, auditor ethics, work experience,and knowledge. Quantitave method has been applied in this research. The data collection method is done by giving written question to the respondents. The data is the primery data which has been obtained by issuing quesionnaires to the respondents. The population in this research is all auditors who have been working at the Audit Board of the Republic of Indonesia East JavaProvince representative. The sample selection has been done by using purposive sampling method and 50 auditors have been selected as samples. The analysis technique has been done by using multiple liniear regressions analysis and the SPSS. The result of the research shows that variables i.e., accountability give positive influence to the public sector quality, due professional care give positive influence to the public sector quality, auditor ethics give positive influence to the public sector quality, work experience give positive influence to the public sector quality,and knowledge give positive influence to the public sector audit quality.Keywords: Accountability, due professional care, auditor ethics, work experience, public sector audit quality
PENGARUH OBJEKTIVITAS, INTEGRITAS, PROFIL KAP, DAN KUALITAS AUDIT TERHADAP INDEPENSI AUDITOR Fajarani, Septanti; Suryono, Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 10 (2017)
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ABSTRACTPublic accountant or an independent auditor in auditing the client company has a strategic position as the thirdpartieswho carry out the duties and the responsibilities from the manager to audit the company financialstatement. Public accountant is the profession whichis trusted by the community. Public accountant is expectedas the neutral party who does not take side. The great trust from the usersof audited financial statements andother services which have provided by public accountants has requiredthe public accountant to notice theindependence in carrying out their tasks. This researchis meant to find out the influence of objectivity, integrity,KAP profile, and audit quality to the auditor independence. The data has been obtained by issuingquestionnaires to 50 respondents whoare the auditors in public accountant firm in Surabaya. The analysss hasbeen performed by using multiple linear regressions analysis. Based on the survey result, it has been revealedthat objectivity give significant influenceto the independence of the auditor, integrity give significant influencetothe independence of the auditor, KAP profile give significant influence to the independence of the auditor, andaudit quality give significant influence to the independence of the auditor in public accountant firm in Surabaya.Keywords: objectivity, integrity, KAP profile, audit quality, auditor independence

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