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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 21 Documents
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Search results for , issue " Vol 6, No 12 (2017)" : 21 Documents clear
PENGARUH KINERJA KEUANGAN TERHADAP RETURN SAHAM PERUSAHAAN PROPERTI DI BURSA EFEK INDONESIA Mardiana, Ferisca Tri; Sapari, Sapari
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 12 (2017)
Publisher : STIESIA

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Abstract

The purpose of this research is to examine the influence of the financial performance to the stock return. The influence of financial performance is measured by financial ratios Liquidity ratio (Current Ratio), Profitability ratio (Return On Asset), Solvency ratio (Debt to Equity Ratio), and Activity ratio (Total Asset Turn Over) as the independent variable to the Stock Return as the dependent variable through the annual financial statements which have been prepared by property companies which are listed in Indonesia Stock Exchange. The population has been obtained by using purposive sampling method. The samples are property companies which are listed in Indonesia Stock Exchange (IDX) in 2013-2015 periods and based on the predetermined criteria then 23 property companies have been obtained as samples. The analysis method has been carried out by using multiple linear regression analysis and the SPSS (Statistical Product and Service Solution). The multiple regression analysis has been performed after the classic assumption test. The result of the hypothesis test indicates that Return on Asset and Total Asset Turn Over give significant influence to the stock return with the regression coefficient of Return on Assets is 0.323 and the regression coefficient of Total Asset Turn Over is 0.195. The significance level is 0.043 for both variables which give influence. Meanwhile, Current Ratio and Debt to Equity Ratio does not give any significant influence on Stock Return.Keywords: liquidity, profitability, solvency, activity, stock returns.
ANALISIS LAPORAN REALISASI ANGGARAN PENDAPATAN DAN BELANJA DAERAH UNTUK MENILAI KINERJA PEMERINTAH Basni, Umar; Ngumar, Sutjipto
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 12 (2017)
Publisher : STIESIA

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This research is meant to find out how the preparation of budget and what sort of barriers that are encounteredby the Surabaya city government in the preparation of budget. This research is qualitative research approach.The analysisis the local financial performance analysis which is carried out by there venue variance analysis, thedegree of the decentralization, the local financial dependency ratios, analysis of variance expenditure, theexpenditure efficiency ratio, and financing analysis. In this research, the significant barriers in all existingemployment programs at the Revenue Offices of Surabaya city have not been found yet. Based on the result ofthe calculation and the analysis of the local financial performance, it can be concluded that the difference inbudget revenue has negative balance, it indicates that revenue performance is quite well although it cannot earnincome which is compatible with the budgeted amount. The regional financial dependency ratio indicates that theSurabaya city government in carrying out its activities does not rely on the central government/province. Theanalysis of variance shows that difference of expenditure budget has negative balance which indicates that thereis an efficiency or budget savings. The financing analysis shows that the SILPA has negative balances theSurabaya city government is appropriate in preparing budget plan or in other words the realization of SILPAdoes not exceed from what that has already been set in the budget.Keywords : Local government budget, financial performance, effectiveness, efficiency
PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM, DAN DAK TERHADAP BELANJA LANGSUNG Solichah, Dewi; Andayani, Andayani
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 12 (2017)
Publisher : STIESIA

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This research is aimed to find out whether the local own source revenue, general allocation fund, specifics allocation fund to the direct expenditure all districts / cities in East Java Province. The population is all districts/cities in East Java province. The sample collection technique has been done by using purposive sampling method and the samples are 35 districts/cities in East Java province. The secondary data has been obtained from the audit board of the Republic of Indonesia East Java province representative. The research analysis is the multiple linear regressions analysis which has been carried out by using SPSS program to examine local own source revenue, general allocation fund, specifics allocation fund give positive influence to the direct expenditure. The result of this research shows that local own source revenue, general allocation fund, specifics allocation fund give positive influence to the direct expenditure.Keywords: Local own sources revenue, general allocation fund, specifics allocation fund, direct expenditure
FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PELAPORAN KEUANGAN DI INDONESIA Khakim, Luqmanul; Ardini, Lilis
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 12 (2017)
Publisher : STIESIA

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Abstract

Timeliness of financial reporting is an important characteristic for financial statements where the reported financial reports in a timely manner will reduce asymmetric information. When companies postpone financial reporting to the public then information can not be used for decision making. The longer time delayed in presenting the financial statements of a company to the public, the more likely there is insider information about the company. This study aims to determine the factors that affect the timeliness of financial reporting. The research was conducted at automotive company listed in Bursa Efek Indonesia, with year of research from 2011 until 2015. The analysis technique used in this research is multiple linear regression analysis, with F test and t test. Based on the results of this study can be seen that profitability has a positive and significant impact on timeliness, firm size has a positive and significant impact on timeliness, and the age of the company has a negative and insignificant effect on timeliness.Keywords: profitability, audit opinion, firm size, company age, timeliness 
PROSEDUR PENGAJUAN DAN MEKANISME PENGUJIAN RESTITUSI PAJAK PERTAMBAHAN NILAI Laksono, Tri Jati; Praptoyo, Sugeng
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 12 (2017)
Publisher : STIESIA

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Abstract

Business practitioners in the business development particularly in the field of constructions businessservice often experience problem in their cash flow, because some of their customers are the appointed partiesin which their tax to be collected by the regulation of the minister of finance no. 85 of 2012. The limitedcapability in the preparation of administration and cost which is supposed to be used to pay experts andprimary materials have made business practitioners to make credit decision. Some of these businesspractitioners even consider that the overpayment restitution will take a lot of time and costs so theoverpayment which is caused by the collection of value added tax by the tax collector is better be chargedon cost of goods sold.The result of the research shows the submission procedures and the examinationmechanism so the business practitioners can find out the formal test and what documents have to beprepared for the application of restitution. The restitution can become a financial solution when theapplication of restitution has been granted. No matter how big the cost that has become the value of taxbills, the restitution will be granted and the tax arrear which has been obtained will be directly subtractedfrom the overpayment of the value added tax which has been restitutioned.Keywords: restitution, restitution application procedures, application of restitution mechanisms,restitution can be a financial solution, no charged restitution.
PENGARUH SKEPTISME AUDIT, INDEPENDENSI DAN KOMPLEKSITAS TUGAS TERHADAP AUDIT JUDGMENT Parhan, Ian; Kurnia, Kurnia
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 12 (2017)
Publisher : STIESIA

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An audit judgment is a decision which is issued by an auditor based on doucmentation of evidences which have been found. The purpose of this research is to examine the influence of audit scepticism, independency, and task complexity to the audit judgment. The respondents in this research are auditors (managers, partners, senior auditors and junior auditor) who have been working on Public Accounting Firms in Surabaya. The sample collection has been carried out by using purposive sampling method in which it is a sample selection method which is based on certain criteria. The data analyis technique has been carried out by using multiple linear regressions analysis. The result of the research shows that audit skepticism give positive influence to the audit judgment, this mean on the level of audit skepticism an auditor in conducting the audit, his judgment is give better, and task complexity give positive influence to the audit judgment, this mean auditor feels the audit task his faces a complex task, so the auditor has difficulty in performing the task and can’t make professional judgment; Meanwhile, independency does not give any influence to the audit judgment, this mean low the auditor independence level, then low quality result audit judgment produce.Keywords: Audit scepticism, independency, task complexity, audit judgment
PENGARUH PROFITABILITAS, SOLVABILITAS, SIZE, KOMITE AUDIT, KOMPLEKSITAS OPERASI DAN OPINI AUDITOR TERHADAP AUDIT DELAY Yohaniar, Eliana; Asyik, Nur Fadjrih
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 12 (2017)
Publisher : STIESIA

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This research is meant to examine the influence of profitability, solvability, audit committee, operation complexity and auditor opinion to the audit delay through the annual financial statement which has been prepared by consumer goods companies which are listed in IDX in 2013-2016 periods. The population of this research has been obtained by using purposive sampling method on consumer goods companies which are listed in IDX in 2013-2016 periods and based on the predetermined criteria there are 34 consumer goods companies which have been selected as samples with 4 consecutive years of observation so 136 observation objects have been obtained. The data is the secondary data in the form of annual financial statement of the company which has been obtained from IDX. The analysis has been carried out by using multiple linear regressions with its significance level is 5% and the application instrument of SPSS. The result of the research shows that the audit committee gives negative influence to the audit delay meanwhile the variables of profitability, solvability, size, operation complexity and auditor opinion does not gives any influence to the audit delay. Simultaneously the independent variables give significant influence to the dependent variable with its significance level is 0.011.Keywords: Audit delay, financial ratio, size, audit committee, auditor opinion.
FAKTOR-FAKTOR YANG MEMPENGARUHI KETERANDALAN PELAPORAN KEUANGAN DAERAH PROVINSI JAWA TIMUR Ashrawiyadi, Irshani; Riharjo, Ikhsan Budi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 12 (2017)
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This research is aimed to find out the influence of human resources quality, the use of information technology and the internal control to the Reliability of Financial Reporting with case study at Local Apparaturs Working Unit (SKPD) in East Java Province. This research is a quantitative research. The data collection method has been done by conducting survey. The data uses primary data which has been obtained by issuing questionnaires to the respondents. The sample collection technique has been done by using purposive sampling method. The numbers of samples are 96 respondents. Meanwhile, the analysis technique has been done by using multiple linear regressions analysis. The result of the research shows that the human resources quality, the use of information technology and the internal control give positive influence to the Reliability of Financial Reporting. The result of the research has supported all of the hypotheses which has been formulated in this research.Keywords: Human resources quality, the use of information technology, internal control, the reliability of financial reporting.
PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP KINERJA DAN NILAI PERUSAHAAN Wiranata, Sri Roso; Subardjo, Anang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 12 (2017)
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This research is aimed to determine the influence of the proportion of independent board of commissioners, auditcommittee, managerial ownership, and institutional ownership to the corporate performance which is measuredby using the ROA and firm value is measured by using Tobins Q.The population is manufacturing companieswhich are listed in Indonesia Stock Exchange in 2013-2015 periods. Samples have been selected by usingpurposive sampling technique. The numbers of samples are 36 companies of 116 manufacturing companieswhich are listed in Indonesia Stock Exchange in 2013-2015 periods. The classic assumption test which consistsof normality test, multicolinearity test, autocorrelation test and heteroscedasticity test is conducted before thedata analysis technique. The analysis method has been done by using multiple linear regressions method.Theresult of the research shows that 1) the proportion of the board of independent commissioner gives influence tothe corporate performance (ROA) and firm value. 2) The size of audit committee does not give any influence tothe corporate performance (ROA) and firm value. 3) Managerial ownership gives influence to the corporateperformance (ROA) and firm value. 4) Institutional ownership gives influence to the corporate performance(ROA) and firm value.Keywords: Good corporate governance, corporate performance, firm value
PENGARUH INTELLECTUAL CAPITAL, PENGUNGKAPAN INTELLECTUAL CAPITAL DAN KARAKTERISTIK PERUSAHAAN TERHADAP NILAI PERUSAHAAN Sriastutik, Wahyu; Priyadi, Maswar Patuh
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 12 (2017)
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This researchis aimed to examine the influence of intellectual capital, intellectual capital disclosure, andcorporate characteristics to the firm value, through annual report which has been prepared by the LQ-45companies in 2012-2015 periods which are listed in Indonesia Stock Exchange (IDX). The corporatecharacteristics in reflected by several indicators, i.e.: firm size, leverage, profitability, and firm age. Thepopulation has been obtained by using purposive sampling method to the LQ-45 companies which are listed inIndonesia Stock Exchange (IDX) from February 2013 to February 2016. Based on the predetermined criteria, 25companies in 2012-2015 periode have been selected as samples. So, 100 sample companies have been used as thecircular. The analysis method has been carried out by using multiple linear regressions analysis and the SPSS(Statistical Product and Service Solutions) application tool. The result of t test shows that intellectual capitaland firm size give negative influence to the firm value. The intellectual capital disclosure, leverage, andprofitabilily give positive influence to the firm value. Mean while, firm age does not give any influence to thefirm value.Keywords: Intellectual capital, intellectual capital disclosure, corporate characteristics, firm value.

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