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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 20 Documents
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Search results for , issue " Vol 6, No 2 (2017)" : 20 Documents clear
PENERAPAN AUDIT MANAJEMEN FUNGSI SUMBER DAYA MANUSIA UNTUK MENILAI KINERJA PADA PDAM Ningtyas, Marina Ayu; Ngumar, Sutjipto
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 2 (2017)
Publisher : STIESIA

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Penelitian ini bertujuan untuk mengetahui program dan aktivitas fungsi SDM pada PDAMSurabaya, untuk menilai kinerja program dan aktivitas fungsi SDMpada PDAMSurabaya.Memberikan saran dan rekomendasi atas berbagai kelemahan yang ditemukan pada PDAMSurabaya.Sehingga bisa menjadi acuan untuk dilakukan perbaikan didalamnya.Penelitian ini merupakanpenelitian deskriptif. Subjek penelitian adalah PDAMSurabaya. Objek penelitian adalah fungsiSDMuntuk menilai kinerja pada PDAM Surabaya. Teknik pengumpulan data yang dilakukan adalahwawancara, dan observasi. Teknik analisis penelitian ini menggunakan analisis kualitatif. Dalamproses penelitian, ditemukan beberapa kendala yang dihadapi, diantaranya adalah: 1. Belum adanyadepartemen yang menilai kinerja SDMpada PDAMSurabaya, 2. Belum adanya audit SDMdi PDAMSurabaya, 3. Target dan realisasi kinerja SDM dilakukan oleh KPI. Hasil penelitian ini menunjukanbahwa penerapan audit manajemen fungsi SDMmasih belum efektif. Belum efektifnya SDMinidikarenakan oleh pelaksanaan dari sistem, proses, dan evaluasi dalam kinerjanya kurang memadahiuntuk mengatasi hal-hal yang terjadi. Sebaiknya PDAMSurabaya membuat prosedur yang mengaturpenerapan audit manajemen fungsi SDM. Prosedur yang dapat dilakukan oleh perusahaan tersebutyaitu diadakannya suatu penilaian kinerja karyawan dengan memperhatikan beberapa komponenseperti: 1. Perencanaan dan pengembangan karir harus terintegrasi dengan perencanaan SDM, 2.Perencanaan dan pengembangan karir harus diikuti dengan evaluasi yang memadai, 3. Kebutuhankaryawan terpenuhi dari perusahaan tersebut.Kata Kunci : Audit, Manajemen, SDM, Kinerja.
PENGARUH PROFITABILITAS, LIKUIDITAS, SIZE, KEPEMILIKAN INSTITUSIONAL, DAN TANGIBILITY TERHADAP STRUKTUR MODAL Cahyani, Nilam Indah; Handayani, Nur
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 2 (2017)
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This research is meant to test the influence of profitability, liquidity, firm size, institutional ownership, andassets structure to the capital structure. The population is all manufacturing companies which are listed inIndonesia Stock Exchange in 2012-2015 periods. The sample collection technique has been carried out by usingpurposive sampling method and based on the predetermined criteria, 63 companies have been selected as samples.The data of the financial statement of the companies has been obtained from the official website of IDX andIndonesian Capital Market Directory (ICMD). This research has been carried out by using classic assumptiontest and multiple linear regressions analysis test which has been performed by using the SPSS statistics testversion 20.0. The result of the research shows that profitability and liquidity has negative influence to the capitalstructure. Institutional ownership and assets structure has positive influence to the capital structure.Meanwhile, firm size does not have any influence to the capital structure. The determination coefficient of theregression model which has been obtained is 0.807. It shows that the whole independent variables whichinfluence the dependent variable is 80.7% and the remaining 19.3% is influenced by other variables which arenot studied.Keywords: Performance Financial, Firm Size, Institutional Ownership, Assets Structure, Capital Structure.
PENGARUH KOMPETENSI DAN INDEPENDENSI TERHADAP KUALITAS AUDIT DENGAN ETIKA AUDITOR SEBAGAI VARIABEL MODERASI Mariyanto, Bondan Fajar; Praptoyo, Sugeng
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 2 (2017)
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This research is meant to analyze the influence of competency and independency of auditor to the audit qualitywith the audit ethics as moderating variable. This research is quantitative. The population of this research isPublic Accountant Firm profession auditor who supports the market capital in East Java. The selection ofresearch samples has been done by performing purposive sampling with the criteria auditors who have theirpublic accountant office license . therefore Public Accountant Firm profession auditors who support the marketcapital in East Java and 8 Public Accountant Firms and 40 Public Accountant Firms observation data have beenselected as samples. The result of this research shows that competency, independency, and audit ethics havesignificant influence to the audit quality. It indicates that when the competency and independency which isowned by the auditor is high, it will become an ethics to provide qualified audit.Keywords: competency, independency, audit ethics, audit quality.
PENGARUH RASIO KEUANGAN DAN FCF TERHADAP NILAI PERUSAHAAN: KEBIJAKAN DIVIDEN SEBAGAI PEMODERASI Mayarina, Nana Ayu; Mildawati, Titik
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 2 (2017)
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This research is meant to test the influence of profitability, liquidity, leverage, and free cash flow to the firmvalue with dividend policy as the moderating variable. The population is all property and real estate companieswhich are listed in Indonesia Stock Exchange (IDX) during the 2011-2015 periods. The sample collection hasbeen carried out by using purposive sampling method. The data analysis technique has been done by usingmultiple linear regressions analysis and the interaction test is Moderated Regression Analysis (MRA) and theinstrument of IBM SPSS Statistics 20. The result of this research which has been done by using multiple linearregressions shows that profitability has positive influence to the firm value. Meanwhile the variables liquidity,leverage and free cash flow do not have any influence to the firm value. The result of the analysis research ofmoderating variable which has been done by using interaction test of Moderated Regression Analysis (MRA)shows that the dividend policy is only capable to moderate the influence of profitability to the firm value, but itdoes not capable to moderate the influence of liquidity, leverage, and free cash flow to the firm value.Keywords: Profitability, liquidity, leverage, free cash flow, firm value.
ANALISIS FAKTOR YANG MEMPENGARUHI OPINI AUDIT TERKAIT GOING CONCERN Saputra, Rudi Eka; Praptoyo, Sugeng
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 2 (2017)
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This research is meant to find out the influence of audit quality, the previous year audit opinion, companygrowth, corporate financial condition, firm size, and audit evidence to the audit opinion related to going concern.The sample selection has been done by using purposive sampling method on go public companies which are listedin Indonesia Stock Exchange (IDX) with the selected criteria i.e. go public companies which have financialstatement data in 2011-2014 periods, these companies have experienced loss after tax at least 2 periods and usedrupiah currency as the reportingcurrency. Based on the sample research method, 188 go public companieshavebeen obtained as samples. The data analysis of this research has been carried out by using logistic regressionsand the statistic test instrument SPSS 23rd version.The result of this research shows that the variable of previousyear audit opinion has positive influence and corporate financial condition has negative influence to the auditopinion which is related to going concern. Meanwhile, the audit quality, company growth, firm size, and auditevidence do not have any significant influence to the audit opinion which is related to going concern.Keywords: audit opinion, corporate financial condition, going concern.
PENGARUH PAJAK DAERAH, RETRIBUSI DAERAH, DAN DANA ALOKASI UMUM TERHADAP BELANJA DAERAH Rosiana, Eryza; Handayani, Nur
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 2 (2017)
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Local expenditure is all local expenditures in a one fiscal year. One of the sectors which have anopportunity to finance the local expenditure is local tax, local retribution, and general allocation fund. Thepurpose of this research is to find out whether local tax, local retribution, and general allocation fund haveinfluence to the Allocation of Local Expenditure in districts / cities in East Java. The population and sample is alldistricts / cities in East Java. This research has been conducted by using multiple linear regressions analysis andthe data has been obtained from the summary of the report of the realization of Local Budget from 2011 to 2013in the SAP format which has been published by East Java Statistics Indonesia. In which the sample selection hasbeen done by using full sampling technique and 114 samples have been selected for further analysis. The result ofthe research shows that local tax, local retribution, and general allocation fund have significant influence to theallocation of local budget indistricts/ cities in East Java, it can be explained in the Adjusted R Square value0.750 which means that 75% from dependent variable of Local Budget which can be explained by the variation ofindependent variables i.e. Local Tax (PD), Local Retribution (RD), General Allocation Fund (DAU).Meanwhile, the remaining 25% is influenced by other factors. Partially, local tax, local retribution, and generalallocation fund have significant influence to the Allocation of Local Expenditure.Keywords: Local Tax, Local Retribution, and General Allocation Fund, Local Expenditure.
PENGARUH STRUKTUR AKTIVA, UKURAN PERUSAHAAN, DAN LIKUIDITAS TERHADAP STRUKTUR MODAL FAHMI, LUTHFILLAH ZUL; Kurnia, Kurnia
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 2 (2017)
Publisher : STIESIA

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This researchis meant to examine the influence of asset structure, firm size and liquidity to the capital structureof automotive companies. The population is all automotive companies which are listed in Indonesia StockExchange andthe samplesare 10 automotive companies and 5 years of observation. The data is done by usingsecondary data i.e. financial statements of automotive companies in Indonesia Stock Exchange. The hypothesistest is done by using multiple regressionsmethod. The result of the research shows that assets structure, firmsize and liquidity have significant influenceto the capital structure.Assets structure has significant and positiveinfluenceto the capital structure; this suggests that assets structure of the company have a direct influenceto thecapital structure because assets structure of the company is theassurance. The firm size has significant andpositive influenceto the capital structure, it shows that a large size companies are tend to use more debt, thus itwill increase the capital structure. And liquidity has significant and positive influenceto the capital structure; itdescribes the ability of the company to pay its short term liability by using its current assets.Keywords:Assets Structure, Firm Size, Liquidity, and Capital Structure
PENGARUH PENDAPATAN ASLI DAERAH DAN DANA ALOKASI UMUM TERHADAP BELANJA LANGSUNG Octaviani, Nanda Eka; Handayani, Nur
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 2 (2017)
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This research is meant to find out whether the Local Own Source Revenue and General Allocation Fund haspositive influence to the direct expenditure of local government of East Java Province in 2013-2015 periods. Thisresearch has been carried out by using secondary data in the form of statement of budgetary realization of thelocal government which has been obtained from Statistics Indonesia (BPS) and The Audit Board of the Republicof Indonesia (BPK RI). The data analysis has been done by using multiple linear regressions analysis with thesupport of the SPSS (Statistical Product and Service Solutions) application. The result of coefficient test showsthat 96.2% variation or the change of direct expenditure can be explained by the variation of independentvariable of Local Owned Source Revenue and General Allocation Fund, meanwhile the remaining 3.8% has beenexplained by other variables which are not included in the research model. The result of the research shows thatLocal Owned Source Revenue and General Allocation Fund has positive influence to the direct expenditure. Thelevel of dependency of direct expenditure of the local government in East Java Province is more dominant to theLocal Owned Source Revenue and General Allocation Fund.Keywords: Local owned source revenue, general allocation fund, direct expenditure.
PENGARUH MODAL INTELEKTUAL DAN MEKANISME CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN Triastuty, Siska; Riduwan, Akhmad
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 2 (2017)
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This research is meant to test the influence of intellectual capital and corporate governance mechanism tothe financial performance. The independent variables are intellectual capital, institutional capital, managerialownership, the proportion of the board of independent commissioner and the board of director. Meanwhile, thedependent variable in this research is the financial performance. The samples are 56 manufacturing companieswith 3 years observation in 2012-2014 periods. The samples have been selected by using purposive sampling.The financial statement data has been obtained from the Indonesia Stock Exchange (IDX). The analysis methodhas been carried out by using multiple linear regressions analysis and the SPSS 20 application.The results ofthis research show that, (1) intellectual capital has positive influence to the financial statement of the company.(2) Institutional ownership does not have any influence to the financial statement of the company. (3)Managerial ownership has positive influence to the financial statement of the company. (4) The proportion of theboard of independent commissioner has positive influence to the financial statement of the company. (5) Theboard of directors does not have any influence to the financial performance of the company.Keywords: Intellectual Capital, Coorporate Governance Mecanism, Financial Performance.
KINERJA UNIT PELAKSANA TEKNIS DAERAH PENGUJIAN KENDARAAN BERMOTOR KABUPATEN NGANJUK TAHUN 2014 Asokawati, Ardiana Nungky; Riharjo, Ikhsan Budi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 2 (2017)
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The purpose of this research is to find out the performance of the Local Technical Implementation Unit (UPTD)Motor Vehicle Testing of Nganjuk District through Value for Money approach. This research is a qualitativeresearch and the object of the research is the Local Technical Implementation Unit (UPTD) Motor VehicleTesting of Nganjuk District about the performance which is stated in the Accountability Report of GovernmentAgency Performance (LAKIP) of 2014. The data collection technique has been done by performing interviewtechnique and documentation whereas the data analysis has been done by using qualitative descriptive approachwhich is carried out by collecting, identifying, describing, analyzing, and making conclusion.Based on the resultof the research, it shows that the Local Technical Implementation Unit (UPTD) Motor Vehicle Testing ofNganjuk District has reached the economic and efficiency level quite well. Although the result of the analysis ofperformance of this agency has already reached, the effectiveness should be directed to success the programs andactivities.Keywords : Value for Money, Economic Performance, Efficiency of the Performance, and Effectiveness of thePerformance.

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