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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, AKTIVITAS DAN PROFITABILITAS DALAM MEMPREDIKSI FINANCIAL DISTRESS Fatmawati, Vivi; Rihardjo, 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 test empirically the influence of liquidity, financial leverage, activity andprofitability to the condition of financial distress. The population in this study are all textile and garmentcompanies listed on the Indonesia Stock Exchange during 2011-2015. Sampling technique used with purposivesampling method so that the research samples obtained as much as 15 companies textile and garment with theamount of data observed as many as 75 observations. Data analysis technique using logistic regression analysismethod. The result of hypothesis testing that Liquidity measured with current ratio has no effect on financialdistress. financial leverage as measured by debt to total asset has a positive effect on financial distress. activitiesmeasured by total asset turnover has a negative effect on financial distress. profitability as measured by returnon asset mapun with return on equity has a negative effect on financial distress.Keywords: liquidity ratio, solvency ratio, activity ratio, profitability ratio, financial distress
FAKTOR-FAKTOR YANG MEMPENGARUHI FINANCIAL DISTRESS (Studi Pada Perusahaan Manufaktur di BEI) Fatmawati, Amelia; Wahidahwati, Wahidahwati
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 10 (2017)
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ABSTRACTThis researchis aimed to find out the influence of good corporate governance, operating efficiency, profit benefits and cash flow from operating activities to the financial distress through annual financial reports which have been prepared by manufacturing companies which arelisted in Indonesia Stock Exchange.The population in this research has been obtained by using purposive sampling method to the manufacturing companies which arelisted in Indonesia Stock Exchange (IDX) with predetermined criteria i.e. manufacturing companies which have financial statements data in 2011-2015 periods, manufacturing companies which have experienced interest coverage ratio less than one, and manufacturing companies which use rupiah as their reporting currency. Based on the research method, 190 manufacturing companieshave beenselectedas samples. The analysis method has been performed by using logistic regression analysis and the SPSS application tools (Statistical Product and Service Solutions).The results of this research indicate that the variables of operating efficiency, profit benefits and cash flow from operating activities give positive influenceto the financial distress. Meanwhile, good corporate governance givesnoinfluenceto the financial distress.Keywords: good corporate governance, operating efficiency, profit benefit, cash flow from operatingactivities, financial distress.
PENGARUH FAKTOR FUNDAMENTAL PERUSAHAAN PADA HARGA SAHAM: GOOD CORPORATE GOVERNANCE SEBAGAI PEMODERASI sari, Tri Yunita; Riduwan, Akhmad
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 10 (2017)
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ABSTRACTThis research is aimed to examine the influence of the firm fundamental factors on stock prices and the influenceof GCG in moderating the influence of the firm fundamental factors on stock prices. The results of the researchshow that: (a) ROA gives positive influence to the stock prices because ROA has increased the interest of investorsin wanting a large rate of return so it gives an impact to the enhancement of stock prices; (b) EPS gives positiveinfluence to the stock prices because EPS shows the company can generate high earnings per share which willincrease stock prices; (c) DER give positive influence to stock prices because high DER considered as the great ofcorporate responsibility to creditor; (d) GCG does not moderate the influence of ROA to stock prices becauseinvestors do not use information about GCG in monitoring profitability of the company to the stock prices; (e)GCG does not moderate the influence of EPS to stock prices because investors in the market do not see EPS throughGCG; (f) GCG positive moderates the influence of DER to stock prices because GCG can improve management ofthe company in ensuring that the loan funds from the creditors has been maximally utilized.Keywords: Return On Asset, Earning Per Share, Debt to Equity Ratio, Good Corporate Governance, share price.
PENGARUH NILAI TUKAR DAN INFLASI TERHADAP DIVIDEND PAYOUT RATIO PADA PERUSAHAAN LQ45 Sapari, Sapari; Pramitha, Anasthasia
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 10 (2017)
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ABSTRACTThe purpose of this research is to find out whether the fluctuation of foreign exchange rate and inflation rate give influence to the dividend payout ratio by using nett profit as the intervening variable.The population is all companies which are listed in LQ45 in 2008-2015 periods whereas the samples are 7 companies which always exist in LQ 45 lists during the observation period. The data has been obtained from the secondary data i.e. IDX and Statistics Indonesia and the data has been analyzed by using path analysis and causal step.The result of the analysis shows that the fluctuation of foreign exchange rate and inflation rate does not give direct influence to the dividend payout ratio but through the nett profit as the intervening variable, it is shown by the the t test that the fluctuation of foreign exchange rate and inflation rate give significant influence to the nett profit but it does not give any influence to the dividend payout ratio. The result of the research has proved that nett profit has firm correlation with dividend payout ratio.Keywords: Exchange rate, nett profit, inflation ratio
FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN BERBASIS SAK–ETAP PADA UMKM Lestari, Wahyu Sri; Priyadi, Maswar Patuh
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 10 (2017)
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ABSTRACTThis study aims to examine empirically the influence of educational background, education level, business scale,business age, accounting knowledge, and information and dissemination on the quality of financial report basedon SAK ETAP on Small and Medium Micro Enterprises in Surabaya. The population of this study are all SMEsin Surabaya amounting to 40,719 MSMEs. The sampling technique used with stratified random samplingmethod, Data obtained from the distribution of questionnaires with the number of samples as many as 100 actorsUMKM. Methods of data collection using questionnaires and methods of data analysis using multiple linearregression analysis. Based on the results of data analysis and hypothesis testing, it can be concluded that theeducational background variable does not affect the quality of financial statements based on SAK ETAP whilethe level of education, business scale, business age, knowledge accounting and information and disseminationpositively affect the quality of financial statements SAK ETAP.Keywords: financial statements, SAK ETAP, small and medium micro enterprises
PENGARUH INDEPENDENSI, KOMPETENSI, DPC, AKUNTABILITAS, OBJEKTIVITAS, DAN ETIKA PROFESI TERHADAP KUALITAS AUDIT Zainiah, Miftakhur Rizqi; Ngumar, Sutjipto
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 independency, competency, due professional care, accountability, objectivity, and profession ethics to the audit quality. The respondent is auditor staff with the job title junior, senior and supervisor who have been working at Public Accountant Firm in Surabaya. The samples are 10 Public Accountant Firms which have been represented by 32 auditor staffs, these auditor staffs have been obtained by using simple random sampling method. The data has been obtained by issuing questionnaires which have been directly issued to the respondents in the beginning of December 2016. The analysis technique has been carried out by using multiple linear regressions analysis. The results of this research have proven that: (a) independency gives positive influence to the audit quality, it means that when an auditors is independent so that his or her audit quality is getting better; (b) competency does not give any positive influence, it means when the competency of an auditors is getting better, the audit quality is getting better as well; (e) objectivity gives negative influence to the audit quality, it means that the auditor cannot be stated has a good quality if he or she cannot act objectively based on the authentic evidence from the existing facts; It is suggested for the following research to add more variables, to conduct deeper observation, such as interview method and wider of population.Keywords: Independency, competency, accountability, audit quality.
KINERJA KEUANGAN SEBAGAI VARIABEL INTERVENING PENGARUH R&D DAN INTANGIBLE ASSET PADA NILAI PERUSAHAAN Kuniawati, Rina; Asyik, Nur Fajrih
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 10 (2017)
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ABSTRACTThis research is aimed to examine the influence of research and development and intangible assets to the firm value (PBV); financial performance (ROA) as the intervening variable through corporate annual reports which have been prepared by the manufacturing companies which are listed in Indonesia Stock Exchange. The population in this research has been obtained by using purposive sampling method in 2013-2015 periods and based on the predetermined criteria, 11 manufacturing companies have been obtained as samples. The analysis method which has been applied in this research is multiple linear regression analysis with the SPSS (Statistical Product and Service Solutions) application instrument. The result of the research shows that (1) the intensity of research and development gives positive influence to the financial performance; (2) intangible asset gives positive influence to the financial performance; (3) the intensity of research and development does not give any influence to the firm value; (4) intangible assets does not give any influence to the firm value; (5) financial performance gives positive influence to the firm value; (6) financial performance mediates the intensity of research and development and intangible asset to firm value.Keywords: financial performance, intensity of research and development, intangible assets, and firm value.
PENGARUH RASIO PROFITABILITAS DAN RASIO NILAI PASAR TERHADAP RETURN SAHAM Sutomo, Lilik; Ardini, Lilis
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 10 (2017)
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ABSTRACTThe purpose of this research is to disclose how the influence of ratios i.e.: profitability (ROE) and market value ratio (PER and EPS) both partial and simultaneous to the stock return on food and beverages companies which are listed in the IDX in 2012-2015 periods. The population is allfood and beveragessector manufacturing companiesin 2012-2015 periods. The samples are 9 food and beverages sectormanufacturing companies and they still exist in the perception periods and they havebeen published in 2012-2015 and selected by using purposive sampling. The analysis method has been done by using multiple regression analysis to obtain comprehensive descriptionaboutthe correlationamong variables. The result of the t-test shows that only the ROE which does not give significant influence to the stock return whereas the PER and the EPS give significant influence to the stock returns. In addition,it has been found from the result of the F-test indicates that ROE, PER and EPS simultaneously giveinfluence to thestock return.Keywords: Return of equity (ROE), price earning ratio (PER), earning per share (EPS), stock return.
FLYPAPER EFFECT PADA DAU DAK DAN PAD TERHADAP BELANJA DAERAH PROVINSI JAWA TIMUR Asriati, Dona; Wahidahwati, Wahidahwati
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 10 (2017)
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ABSTRACTThe purpose of this research is to provide empirical evidence to the influence of general allocation fund, specialallocation fund, and local own source revenue to the local government expenditure of districts/cities in East Javaprovince and to provide empirical evidence to the tendency of the occurrence of flypaper effect on the influence ofthe general allocation fund to the local expenditure is greater than the influence of local own source revenue tothe local government expenditure of districts/cities in Indonesia. This research has been done by usingquantitative research and causality method. The population is all districts and cities in East Java Province i.e. 38areas with the observation periods from 2011 to 2015 and the sample collection technique has been conducted byusing purposive sampling. The data analysis technique has been carried out by using multiple linear regressions.Based on the result of the hypothesis test it can be concluded that: 1) local own source revenue (PAD) givespositive influence to the local expenditure. 2) General allocation fund (DAU) gives positive and significantinfluence to the local expenditure. 3) Special allocation fund (DAK) gives significant and positive influence tothe local expenditure. 4) The coefficient value of the General Allocation Fund is greater than coefficient value ofLocal Own Source Revenue, it shows that the flypaper effect has occurred in local expenditure of cities/districtsin East Java Province.Keywords: PAD, DAU, DAK, local expenditure, flypaper effect.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI VOLUME PEMBIAYAAN PERBANKAN SYARIAH DI INDONESIA Cahyo, Himegah Vivi Tri; Priyadi, Maswar Patuh
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 10 (2017)
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ABSTRACTThis reseacrh is meant to examine the empirical factors which have influence to the Financing Volume BasedProfit Sharing Which consist of The third party funds, the level of profit sharing, Non Performing Financing,and Total Asset in the Sharia Banking which is listed in Indonesia Stock Exchange. The research type is use thequantitative research. The population of this research is Sharia General Bank and the Sharia Business Unitwhich are listed in Indonesia Stock Exchange (IDX) in 2008-2013 periods. The sample collection technique hasbeen done by using purposive sampling. The samples as many as 168 quarterly financial statements of theSharia Banking. The data analysis method has been done by using multiple linear regressions. Based on the dateanalysis result and the hypothesis test it can be concluded that the variables of Third Party Funds and NonPerforming Financing does not have any influence to the financing volume based profit sharing in the ShariaBanking in Indonesia. Meanwhile, the level of Profit Sharing and the Total Assets have positive influence to thefinancing volume based profit sharing in the Sharia Banking in Indonesia.Keywords: Third Party Funds, The level of Profit Sharing, Non Performing Financing, Total Assets,Financing Volume Based Profit Sharing.

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