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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 24 Documents
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Search results for , issue " Vol 6, No 11 (2017)" : 24 Documents clear
SISTEM INFORMASI AKUNTANSI PERSEDIAAN OBAT-OBATAN PADA RSUD dr. M. SOEWANDHIE SURABAYA Suraida, Azizah; Retnani, Endang Dwi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 11 (2017)
Publisher : STIESIA

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ABSTRACTThis research is aimed to find out and to analyze the implementation of accountancy information system of drugs inventory at RSUD dr. M. Soewandhie Surabaya.The qualitative descriptive method which is a non – hypothesis research has been applied in this research, therefore this research does not have to formulate a hypothesis. Based on the result of the research result it shows that: 1) the organization structure at RSUD dr. M. Soewandhie Surabaya overall is already well because there is separation of function or department, also the responsibility has already based on the job description, 2) the drugs inventory procedures at RSUD dr. M. Soewandhie Surabaya which consists of drugs planning, drug recording and reporting, drug storing and drug destructing have been running well because these procedures have been managed in the standard of operational procedure (SOP). 3) The drugs inventory recording system at RSUD dr. Mohammad Soewandhie Surabaya consist of drugs planning, drugs recording and drugs reporting, drugs storing, and drugs destructing have been running well because it has been supported by appropriate documents and in accordance with the drugs inventory recording system, 4) drugs reporting system at RSUD dr. M. Soewandhie Surabaya has been running well, because it has been run by using E-Inventory application and the warehouse inventory card, therefore the drugs reporting has been presented without any problems.Keywords: accountancy information system, internal control, E-Inventory.
PENGARUH LIKUIDITAS, PROFITABILITAS, DAN LEVERAGE TERHADAP RETURN SAHAM Puspitasari, Yeni; Mildawati, Titik
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 11 (2017)
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ABSTRACTThis research is aimed to examine 1) the influence of current ratio to the stock return; 2) the influence of net profit margin to the stock return; 3) the influence of return on equity to the stock return; 4) the influence of debt to equity ratio to return stock of pharmaceutical companieswhich are listed in the IDXin 2009-2014 periods. This research is categorized as causal correlational research. The population is the pharmaceutical sector companies which are listed in Indonesia Stock Exchange in 2009-2014 periods. 9 sample companies have been obtained by using purposive sampling and determined criteria, so 54 samples have been applied in this research. The data analysis has been carried out by using classic assumption test, multiple regression, and hypothesis test. The results of the research show that: 1) current ratio does not have any influence to the stock return because this ratio only shows the capability of the company to cover their current liability by using cash so this ratio is not calculated by the investors; 2) Net profit margin has an influence to the stock return because when the net profit margin is getting high, the stock return will be high as well and vice versa; 3) return on equity has an influence to the stock return because when the return on equity is getting high, the stock return will be high as well and vice versa; 4) debt to equity ratio does not have any influence to the stock return because the investors more notice the capability of the company to generate high profit than the debt level.Keywords: Current ratio, net profit margin, return on equity, debt to equity ratio, stock return
PENGARUH STRUKTUR MODAL, PERTUMBUHAN PERUSAHAAN, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN Chusnitah, Nur Maghfirotu; Retnani, Endang Dwi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 11 (2017)
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ABSTRACTThis research is aimed to examine the influence of financial performance which is proxy by the capital structur,corporate growth, firm size, and profitability to the firm value. The population is automotive companies whichare listed in Indonesia Stock Exchange, the sample collection technique using purposive sampling. The numberof samples are 10 companies, with the number of observations 50 in 2012-2016 periods. The analysis model hasbeen performed by using multiple linear regressions analysis.Based on the result of the test, it can be concludedthat: Capital structure give negative influence to the firm value, this result is described by the assumption oftarget point of capital structure is above the optimal point in the addition of debt. Firm growth gives positiveinfluence to the firm value, it describes that good company growth can give positive signal to the firm value.Firm size gives positive influence to the firm value, it indicates the availability of capital adequacy has made thecompany is able to maximize its performance. Therefore, it will generate high profits to the firm value as well.Profitability gives positive influence to the firm value, it shows that when the obtained profit is getting high,which will increase its firm value will be high as well.Keywords: Capital structure, corporate growth, firm size, profitability, firm value.
PENGARUH PROFESIONALISME AUDITOR, INDEPENDENSI AUDITOR, DAN KOMPETENSI AUDITOR TERHADAP KUALITAS AUDIT Kristianto, Oktavianus; Hermanto, Suwardi Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 11 (2017)
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ABSTRACTThe purpose of the researchis to examine the influence of auditor professionalism, auditor independence, and auditor competence to the audit quality. Auditor professionalism is reflected by the indicatorsi.e.: dedication to the profession, social obligation, independence, belief in profession and relationship with others whereas auditor independence is reflected by the old indicator i.e.client relationship, client pressure, auditor partner analysis, and non-audit services then auditorcompetence is reflected by indicators i.e.knowledge and experience.Theprimary datais used in this research and it has been carried out by using survey method and purposive sampling technique to the 65 respondents from 15 PAFs which are located in Surabaya and listed in Indonesian Institute of Certified Public Accountants in 2016.The result of multiple linear regressions shows that professionalism and auditor competence give positive influenceto the audit quality whereas auditor independence does not give anyinfluenceto the R2is 56.3% whereas the remaining is 43.7% is influenced by other factor.Keywords : auditor professionalism, auditor independence, auditor competence, audit quality
PENGARUH PARTISIPASI ANGGARAN DAN BUDAYA ORGANISASI TERHADAP KINERJA PEGAWAI Ramadan, Mochammad Tanzyar Praja; Retnani, Endang Dwi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 11 (2017)
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ABSTRACTThis researchis meant to examine the influence of participatory budgeting preparation and organizational culture to theemployee performanceof the Revenue,Financial and Assets Management OfficesSidoarjo district. The method uses quantitative method. The sample collection technique has been done by using purposive sampling. The dataisoriginated from 45 questionnaires which have beenissued to the head of the subsection, head of division, head of section, and employees who are involved in budget preparation participation. Thecollected data has been processed by using multiple linear regression analysis and the SPSS program. The result of the research indicates that participatory budgeting preparationgive positive influence to the employee performance. It describes that the high level of participatory budgeting preparation, the employees will be more responsible and motivated in theirtasksin whichit will improve the employee performance. Organization culture gives positive influence to the employee performance. It shows that good organization culture and the availability of information which relevant to the task enables subordinates to exchange information with superiors, so it can create good decision in the participatory budgeting preparation, and finallyit supports the employee performance.Keywords: Participatory budgeting preparation, organizational culture, employee performance
KEBIJAKAN HUTANG, KEBIJAKAN DIVIDEN, STRUKTUR KEPEMILIKAN DAN NILAI PERUSAHAAN Najakh, Dzurroh Rif’atun; Andayani, Andayani
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 11 (2017)
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ABSTRACTThe purpose of this research is to examine the influence of debt policy, dividend policy, and ownership structure to the firm value. Debt policy is measured by using debt to equity ratio (DER), dividend policy is measured by using dividend payout ratio (DPR), ownership structure is measured by using managerial ownership (KM), and institutional ownership (KI) and firm value is measured by using priceto book formula (PBV).This research has been done by using quantitative approach and multiple linear regression analysis method. The data is the secondary data which its origin is from property, real estate, and building construction companies which are listed in Indonesia Stock Exchange in 2011-2015 periods. The data collection technique has been carried out by using documentation and library study method. The sample collection has been done by using purposive sampling. The result of the research shows that debt policy does not give any influence to the firm value, dividend policy give positive influence to the firm value, and ownership structure which is proxy by maagerial ownership and instituional ownership does give any influence to the firm value.Keywords: debt policy, dividend policy, ownership structure, firm value
PENGARUH CSR DAN ENVIRONMENTAL PERFORMANCE TERHADAP NILAI PERUSAHAAN DENGAN GCG VARIABEL MODERATING Retno, Diajeng; Wahidahwati, Wahidahwati
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 11 (2017)
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ABSTRACTThis research is aimed to examine empirical evidences about some factors which give influence to the firm value on manufacturing companies which are listed in PROPER of Ministry of Environment and Indonesia Stock Exchange in 2011-2015 periods. Some factors which have been applied in this research are Corporate Social Responsibility, Environmental Performance, Good Corporate Governance as the moderating variable and Size as control variable. The samples are 74 manufacturing companies in 2011-2015 periods which are listed in PROPER of Ministry of Environment and Indonesia Stock Exchange. The sample collection technique has been carried out by using purposive sampling methods. The analysis method has been done by using multiple linear regressions analysis on 5% significance level and statistics test instrument the SPSS 23rd version. The result of the research shows that corporate social responsibilty does not give any influence to the firm value. Environmental performance does not give any influence to the firm value. Good Corporate Governance is unable to moderate Corporate Social Responsibility to the firm value. Good Corporate Governance is able to moderate Environmental Performance to the firm value. Size as the control variable does not give any influence to the firm value.Keywords: Firm value, corporate social responsibility, environmental performance, good corporate governance as the moderating variable, size.
PENGARUH TOTAL QUALITY MANAGEMENT, SISTEM PENHARGAAN DAN KOMITMEN ORGANISASI TERHADAP KINERJA MANAJERIAL Nisa, Widya Choirun; Sapari, Sapari
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 11 (2017)
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ABSTRACTThis research is meant to examine the influence of Total Quality Management (TQM), appreciation system andorganization committment to the managerial performance. The research samples are 35 senior managers andstaffs at PT STAR Taman Remaja Surabaya. The sample collection has been done by using purposive samplingmethod. The data collection technique has been carried out by using primary data which has been gathered byissuing questionnaires to the respondents. The method in this research is quantitative whereas the analysistechnique has been done by using multiple linear regressions analysis. The result of the research shows that thecoefficient determination value is 66.3% and each of variable i.e. Total Quality Management (TQM), theappreciation system and the organization committment give significant influence to the managerialperformance. Meanwhile, 33.7% of the disclosure of firm value can be explained by other variables which are notincluded in the research model. It has been obtained from the result of model feasibility test that the model isfeasible to be used for further research. the result of hypothesis test shows that the influence of variables i.e. TotalQuality Management (TQM), the appreciation system and the organization committment give significant andpositive influence to the managerial performance.Keywords: Total Quality Management (TQM), appreciation, comitment, managerial performance.
PENGARUH PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL PEMODERASI Funawati, Restu; Kurnia, Kurnia
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 11 (2017)
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ABSTRACTThis research is aimed to examine the influence of profitability to firm value with CSR as moderating variable. variable. The population in this research is 43 mining companies which are listed Indonesia Stock Exchange (IDX) in 2014-2016 periods. The sample collecction technique has been carried out by using purposive sampling method and it has generated 48 samples during 2014-2016 periods. The data is the secondary data which has been obtained by using documentation technique consists of the 2014-2016 annual report of the mining companies.  The data analysis method in this research is the multiple linear regressions and 23rd version SPSS for windows. The result of the research shows that profitability give influence to the firm value, the CSR gives positives influence to the firm value, the CSR disclosure does not moderate the correlation between profitability and firm value.Keywords: Profitability, firm value, Corporate Social Responsibility disclosure
PENGARUH MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK ORANG PRIBADI Raniyah, Raniyah; Mildawati, Titik
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 11 (2017)
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ABSTRACTThis research is aimed to examine the influence of modernization of taxation administration system to the personal taxpayer compliance level Kantor Pelayanan Pajak Pratama Surabaya Gubeng. This research has been done by using quantitative research method. This research uses primary data which has been obtained by issuing questionnaires and accidental sampling technique which is directed to the personal taxpayers who are in the scope of population at Kantor Pelayanan Pajak Pratama Surabaya Gubeng. The result of the research shows that organization strategy gives positive influence to the personal taxpayer compliance level in KPP Pratama Gubeng Surabaya. This is supported by the convenience of the taxpayers in accessing taxation requirements which is begun from register themselves to the socialization which is facilitated by using online-based technology. Organization structure, organization and organization culture does not give any influence to the personal taxpayer compliance level because the attitude and behavior of the tax apparaturs is less concerned by the personal taxpayer.Keywords: Modernization of Taxation Administration System, Personal Taxpayer Compliance Level, Personal Taxpayer.

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