cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota surabaya,
Jawa timur
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
 1   2   3 
Search results for , issue " Vol 6, No 11 (2017)" : 24 Documents clear
PENGARUH FAKTOR INTERNAL DAN EKSTERNAL PERUSAHAAN TERHADAP AUDIT DELAY PERUSAHAAN MANUFAKTUR Khoiriyah, Faizatul; Kurnia, Kurnia
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 11 (2017)
Publisher : STIESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

ABSTRACTThis research is meant to analyze the influence of company internal and external factor to the audit delay onmanufacturing companies which are listed in the IDX in 2013-2015 periods. Some factors which will beexamined in this research are profitability, solvency, firm size, auditor reputation, and auditor opinion as theindependent variable whereas the audit delay is the dependent variable. This research has been done by usingtwo kinds of research variables, i.e. dependent variable and independent variable. The dependent variable i.e.audit delay; independent variables are profitability, solvability, size firm, reutation auditor and opinion auditor.The research samples are 67 companies which are listed in Indonesia Stock Exchange (IDX) in 2013-2015periods. The data in this research is in the form of financial statement and the selection of samples has beencarried out by using purposive sampling method. The analysis instrument has been carried by using multiplelinear regressions. The result of hypothesis test shows that solvency, firm size, and auditor reputation givepositive and significant influence to the audit delay in the submission of financial statement. Nevertheless,profitability and auditor opinion does not give any influence to the audit delay in the submission of financialstatement.Keywords: financial statement, firm size, auditor reputation, auditor opinion, audit delay
REFLEKSI LAPORAN ZIS BERDASARKAN PSAK 109 DAN PENGARUHNYA TERHADAP KEPERCAYAAN MUZAKKI AL-JIHAD Lazia, Hanefi Mami; Subardjo, Anang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 11 (2017)
Publisher : STIESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

ABSTRACTThis research is meant to find out the form of management and reporting of ZIS funding and to analyze how the presentation of the fund statement in an institution aof amil zakat with the level of trust of the donors (muzakki). Meanwhile on the other side, the researcher is also observed in depth of the level trust of the donorsin selecting an institution of amil zakat if the fund statement is not a priority reason for a donor in selecting his decision. The method has been done by using qualitative method (descriptive explorative) in which the paradigm has been carried out by using interpretative paradigm and an open-ended interview. The result of the research shows that the form of management of zakat fund, infaq and shadaqah in Al-Jihad Social Funds Foundation is not in accordance with the regulation of PSAK No. 109. It gives significant influence to the level of trust of the donors (muzakki). The middle low level group, these people tend to be ignorant. But the middle up and high class they tend to be critical. The findings in the field show that the differences in point of views are influenced by educational and work background. Moreover, the donors (muzakki) who come from various groups have their similarity i.e the level of trust which has been influenced by the level of their religiosity, and not from the level of income or even from the current system of fund statement.Keywords: zakat, infaq, shadaqah, donors, institution of amil zakat.
ANALISIS KINERJA MENGGUNAKAN PENDEKATAN BALANCED SCORECARD (PADA PT ARMADA INTERNATIONAL MOTOR) Sari, Devi Novita; Widyawati, Dini
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 11 (2017)
Publisher : STIESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

ABSTRACTPerformance assessment method which can assess company performance accurately and holistically is required in dealing with the current complex business environment. Balance Scorecard is one of the methods which can be applied in this matter. Balance Scorecard is a performance assessment tool which combines financial non-financial performance standard. Measures the performance from four perspectives, i.e.: financial perspective, customer perspective, internal business perspective, and growth and learning perspective. Therefore, this research is meant to find out the performance of PT Armada International Motor Surabaya branch by using Balanced Scorecard method since PT Armada International Motor has not implemented the Balanced Scorecard method. The researcher applies qualitative research which is a non-hypothesis research, so a hypothesis is not necessary to be formulated. The data collection technique has been carried out by performing observation, interview, documentation, and questionnaires. The result of the research shows that financial perspective during three years experienced degression. Customer perspective in which during three years the company could not maintained their customer. The internal business process perspective shows that every year the company has performed innovation in order toi improve their product quality. The growth and learning perspective in which during three years the sales experienced degression.Keywords: Balanced Scorecard, financial perspective, customer perspective, internal business perspective, growth and learning perspective.
PENGARUH KINERJA KEUANGAN DAN KEPUTUSAN INVESTASI TERHADAP NILAI PERUSAHAAN Rachmansyah, Alfian Muhammad; Idayati, Farida
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 11 (2017)
Publisher : STIESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

ABSTRACTThis research is aimed to find out and to prove empirically the influence of profitability, liquidity, and investment decision to the influence of profitability, liquidity, and investment decision to the firm value which has been done by using Price to Book Value (PBV).The research sample has been carried out by using purposive sampling technique with the predetermined criteria, i.e.: first, food and beverages companies which are listed in Indonesia Stock Exchange in 2013-2016 periods; second,food and beverages companies which are listed in the IDX and have ever published their financial statement which has been continuously audited and presented in rupiah currency. The population is 15 food and beverages companies, 8 food and beverages companies have been obtained as samples in 2013-2016 observation periods. The analysis technique has been carried out by using classic assumption test and hypothesis test also multiple regressions analysis with the application of SPSS (Statistical Product and Service Solutions).Based on the result of multiple regressions analysis with its significance level is 5%, therefore the result of the research shows that profitability gives significant and positive influence to the firm value, liquidity does not give any influence to the firm value, and investment decision gives significant and positive influence to the firm value. Simultaneously all independent variables in this research give significant influence to the firm value. Furthermore, the result of regressions estimation shows that the prediction capability of 3 independent variables to the firm value is 81 % whereasthe remaining is 19% is influenced by other factors which are not included in the model of this research.Keywords: Profitability, liquidity, investment decision, firm value.
PERSEPSI MAHASISWA AKUNTANSI MENGENAI FAKTOR-FAKTOR YANG MEMBEDAKAN PEMILIHAN KARIR Mariana, Vina; Kurnia, Kurnia
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 11 (2017)
Publisher : STIESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

ABSTRACTThe purpose of this research is to examine the perception of accounting students about some factors which have influence to the selection of career. The Perception of the students is measured by using salary, professional training, professional recognition, social values, work environment, labor market and personality consideration.This research is quantitative research. The data collection is carried out by issuing questionnaires to the accounting undergraduate students of STIESIA in Surabaya class of 2011 and 2012. The sample collection technique has been done by using purposive sampling. So, 91 respondents have been selected as samples. The data analysis has been performed by using multivariate analysis which is done by using one way anova and the SPSS 20 version.Based on the result of hypothesis test it can be concluded that there is difference of perception of students about the selection of career when it is reviewed from salary factor, professional training, professional recognition, social values, work environment, and labor market consideration. Meanwhile, when it is reviewed from personality factor there is no difference of perception of students.Keyword : career selection, accounting, and work environment
OPTIMALISASI PENDAPATAN ASLI DAERAH TERHADAP PEMBANGUNAN KOTA SURABAYA Takaria, Iflaha; Ardini, Lilis
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 11 (2017)
Publisher : STIESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

ABSTRACTThis research is aimed to find out: 1) to find out and to analyze how the optimization the local own sourcerevenue in supporting the development of Surabaya city, 2) to find out and to analyze the problems whichsupport and inhibit Local Own source revenue of Surabaya city. The research method has been done by usingqualitative research, meanwhile the analysis technique data has been done by using descriptive analysis withqualitative approach. It can be concluded from the result of the research that: 1) In 2013-2015 periods, therealization of local own source revenues which has been generated by the Department of Revenue and FinancialManagement to meet the budget. The enhancement of 2013-2015 local own source revenues cannot be separatedfrom the efforts of the local government of Surabaya to support the implementation of local autonomy in whichthe implementation has been conducted by using intensification and extentification. 2) the supporting factors tooptimize the local own source revenue i.e.: the officers should conduct the collection to the Delinquent taxpayer(pick up the ball system). Give warning letter to the delinquent taxpayers. To provide information through theease of paying taxes to the nearest UPTD. To increase the socialization activity to the public. 3) The inhibitingfactors with the optimization of local own source revenue i.e.: the lack of knowledge of the public about thepayment procedure. The department has not been able to determine the punishment yet.4) The level ofdevelopment Surabaya city can be stated quite well, because the local own source revenue has been obtained morethan the budget which has been determined.Keywords: optimization, local own source revenue, local development.
PENGARUH KEPEMILIKAN SAHAM DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP AGRESIVITAS PAJAK Oktaviana, Leska Lely; Wahidahwati, Wahidahwati
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 11 (2017)
Publisher : STIESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

ABSTRACTThis research is meant to find out the influence of share ownership and corporate social responsibility to the tax aggressiveness. This research has been conducted by using manufacturing companies which are listed in Indonesia Stock Exchange (IDX) in 2011 until 2015 periods. The sample of this research has been done by using purposive sampling technique and based on predetermined criteria, 225 manufacturing companies have been selected as samples. The analysis method has been carried out by using multiple linear regressions analysis with the application of SPSS (Statistical Product and Service Solutions). The dependent variable of this research has been done by using tax aggressiveness and the independent variables i.e. share ownership consists of managerial ownership, institutional ownership, and public ownership also corporate social responsibility. The result of this research shows that managerial ownership gives significant and negative influence to the tax aggressiveness meanwhile institutional ownership gives significant and positive influence to the tax aggressiveness, public ownership gives significant and positive influence to the tax aggressiveness, and corporate social responsibility gives significant and positive influence to the tax aggressiveness.Keywords: Managerial Ownership, Institutional Ownership, Public Ownership, Corporate Social Responsibility, Tax Aggressiveness.
PENGARUH RETURN ON ASSET, DEBT TO EQUITY RATIO, DAN COLLATERAL ASSET TERHADAP KEBIJAKAN DIVIDEN Windyasari, Herlina Raiza; Widyawati, Dini
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 11 (2017)
Publisher : STIESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

ABSTRACTDividend policy is important not only because it is related tothe interests of the company, but it is also related to the interests of the stakeholders as well. The decision is made in the dividend policy whether the profit which has been gained by the company will be shared to the stakeholders as dividend or will be held as retained earnings in order to be used as the investment financing in the future. This research is meant to examine the influence of return on asset, debt to equity ratio, and collateral asset to the dividend policy. The samplesin this research are banking sector companies which are listed in Indonesia Stock Exchange (IDX) in 2012-2014 periods. The sample collection technique has been done by using purposive sampling. The data analysis method has been carried out by using multiple linear regressions analysis. The result of this research shows that (a) return on asset give positive influence to the dividend policy, (b) debt to equity ratio give positive influence to the dividend policy, (c) collateral asset give negative influence to the dividend policy.Keywords: Return on asset, debt to equity ratio, collateral asset, dividend policy.
PENGARUH MODAL KERJA DAN KEBIJAKAN PENDANAAN TERHADAP PROFITABILITAS PERUSAHAAN FARMASI Zulhaq, Arifah; Handayani, Nur
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 11 (2017)
Publisher : STIESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

ABSTRACTThis research is meant to find out the influence of cash turnover, account receivables turnover, inventory turnover and debt to equity ratio to the profitability. The sample selection has been done by using purposive sampling at pharmaceutical companies which are listed in Indonesia Stock Exchange (IDX) with the selected criteria i.e.pharmaceutical companies which have financial report data in 2011-2015 periods, the pharmaceutical companies which have been listing in Indonesia since 1990. Based on research methods, it shows that 6 pharmaceutical companies have been obtained as samples. The analysis technique has been done by using multiple linear regressions analysis, F test, t test, and test classic assumptions. The result of the research indicates that account receivable turnover gives positive and significant influence to the profitability, cash turnover gives significant and negative influence to the profitability and debt to equity ratio gives significant and negative influence to the profitability. Meanwhile, inventory turnover does not give any significant and negative influence to the profitability.Keywords: accounts receivable turnover, debt to equity ratio, profitability
PENGARUH RASIO KEUANGAN DAN VOLUME PERDAGANGAN TERHADAP RETURN SAHAM Effendi, Erdianza Septian; Hermanto, Suwardi Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 11 (2017)
Publisher : STIESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

ABSTRACTThis research is meant to test the influence of net profit margin, debt to equity ratio, cash ratio, dividend payout ratio, total asset turn over and trade volume to the stock return. Research method used is purposive sampling with the sample of the as many as 163 financial reports of 45 company property and real estate, who go-public at the indonesian stock exchange the period 2011-2014. Testing using a technique regression analysis linear multiple with the tools spss (statistical pagkage for social sciences) version 20, with independent variable for which used is net profit margin, debt to equity ratio, cash ratio, dividend payout ratio, total assets turn over and trade volume and its effect on dependent variable stock return. The result of multiple linear regressions analysis shows that total assets turn over and trade volume influential positive to the stock return. Meanwhile, net profit margin, debt to equity ratio, cash ratio, and dividend payout ratio do not give any influence to the stock return, and the result of R square is 0.15 or 15% of the independent variables give influence to the dependent variable.

Page 2 of 3 | Total Record : 24

 1   2   3 

Filter by Year

2017 2017


Reset
Filter By Issues
All Issue Vol 7, No 2 (2018) Vol 7, No 1 (2018) Vol 6, No 12 (2017) Vol 6, No 11 (2017) Vol 6, No 10 (2017) Vol 6, No 9 (2017) Vol 6, No 8 (2017) Vol 6, No 7 (2017) Vol 6, No 6 (2017) Vol 6, No 5 (2017) Vol 6, No 4 (2017) Vol 6, No 3 (2017) Vol 6, No 2 (2017) Vol 6, No 1 (2017) Vol 5, No 12 (2016): Jurnal Ilmu & Riset Akuntansi Vol 5, No 11 (2016): Jurnal Ilmu & Riset Akuntansi Vol 5, No 10 (2016): Jurnal Ilmu & Riset Akuntansi Vol 5, No 9 (2016): Jurnal Ilmu & Riset Akuntansi Vol 5, No 8 (2016): Jurnal Ilmu & Riset Akuntansi Vol 5, No 7 (2016): Jurnal Ilmu & Riset Akuntansi Vol 5, No 6 (2016): Jurnal Ilmu & Riset Akuntansi Vol 5, No 5 (2016): Jurnal Ilmu & Riset Akuntansi Vol 5, No 4 (2016): Jurnal Ilmu & Riset Akuntansi Vol 5, No 3 (2016): Jurnal Ilmu & Riset Akuntansi Vol 5, No 2 (2016): Jurnal Ilmu & Riset Akuntansi Vol 5, No 1 (2016): Jurnal Ilmu & Riset Akuntansi Vol 4, No 12 (2015) Vol 4, No 11 (2015) Vol 4, No 10 (2015) Vol 4, No 9 (2015) Vol 4, No 8 (2015) Vol 4, No 7 (2015) Vol 4, No 6 (2015) Vol 4, No 5 (2015) Vol 4, No 4 (2015) Vol 4, No 3 (2015) Vol 4, No 2 (2015) Vol 4, No 1 (2015) Vol 3, No 12 (2014) Vol 3, No 11 (2014) Vol 3, No 10 (2014) Vol 3, No 9 (2014) Vol 3, No 8 (2014) Vol 3, No 7 (2014) Vol 3, No 6 (2014) Vol 3, No 5 (2014) Vol 3, No 4 (2014) Vol 3, No 3 (2014) Vol 3, No 2 (2014) Vol 3, No 1 (2014) Vol 2, No 12 (2013) Vol 2, No 11 (2013) Vol 2, No 10 (2013) Vol 2, No 9 (2013) Vol 2, No 8 (2013) Vol 2, No 7 (2013) Vol 2, No 6 (2013) Vol 2, No 5 (2013) Vol 2, No 4 (2013) Vol 2, No 3 (2013) Vol 2, No 2 (2013) Vol 2, No 1 (2013) Vol 1, No 12 (2012) Vol 1, No 11 (2012) Vol 1, No 2 (2012) Vol 1, No 1 (2012) More Issue