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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 3 (2017)" : 24 Documents clear
PENGARUH UKURAN PERUSAHAAN, PERTUMBUHAN PENJUALAN, PROFITABILITAS, STRUKTUR AKTIVA, LIKUIDITAS TERHADAP STRUKTUR MODAL Ambarsari, Ririt; Hermanto, Suwardi Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 3 (2017)
Publisher : STIESIA

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Abstract

The purpose of the research is to examine the influence of firm size, sales growth, profitability, asset structureand liquidity to the capital structure of food and beverages companies which are listed in Indonesia StockExchange in 2011-2015 periods. The sample collection technique has been carried out by using purposivesampling method and 10 companies with the observation period from 2011 to 2015 have been selected assamples, so 50 observation data have been obtained. Secondary data sources have been obtained from IndonesiaStock Exchange and the Indonesia Stock Exchange official website, http://www.idx.co.id/ The data analysis hasbeen done by using multiple linear regression analysis and SPSS program. Based on the results of the analysis itcan be concluded that: (1) sales growth and asset structure has positive influence to the capital structure of foodand beverages companies which are listed in Indonesia Stock Exchange; (2) firm size does not have anysignificant influence to the capital structure of food and beverages companies which are listed in Indonesia StockExchange; (3) profitability and liquidity has negative influence to the capital structure of food and beveragescompanies which are listed in Indonesia Stock Exchange.Keywords: sales growth, asset structure, firm size, profitability, capital structure.
PENGARUH PROFITABILITAS, LEVERAGE, CASH POSITION, GROWTH DAN KEPEMILIKAN MANAJERIAL TERHADAP KEBIJAKAN DIVIDEN Cisilia, Aimee; Amanah, Lailatul
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 3 (2017)
Publisher : STIESIA

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Abstract

The stockholders have desire in investing their investment is to gain high return one of the desires isdividend. There are several factors which give influence to the dividend policy, so that this research has beenconducted in order to test the influence of profitability (ROE), leverage (DER), cash position (CP), growth(TAG), and managerial ownership (MOWN) to the dividend policy (DPR). The population is all manufacturingcompanies which are listed in Indonesia Stock Exchange and the numbers of data are 142 data in 2012-2014. Thenumbers of samples are 16 companies which meet the criteria. The data analysis of this research has been carriedout by using multiple linear regressions in order to identify the independent variables which give influence tothe dependent variable. Based on the result of goodness of fit test the model is feasible and meet the fit criteria.The result of determination coefficient test has proven that the independent variables give influence to thedependent variable. The result of the hypothesis test shows that profitability and growth does not give anyinfluence to the dividend policy whereas leverage, cash position, and managerial ownership give influence to thedividend policy.
PENGARUH FAKTOR INTERNAL DAN EKSTERNAL PADA RETURN SAHAM Firdausi, Fitria; Riduwan, Akhmad
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 3 (2017)
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This research is meant to test the influence of external and internal factors to the stock return. The internalfactor is proxy by Return on Assets (ROA), Debt to Equity Ratio (DER), Earnings per Share (EPS), OperatingCash Flow (OCF) whereas the external factor is proxy by inflation and interest rate through the annual financialstatement which has been prepared by property and real estate companies which are listed in Indonesia StockExchange and the monthly report of Bank Indonesia.The samples are property and real estate companies whichare listed in Indonesia Stock Exchange by using purposive sampling method. The observation period is in 2011-2015 periods. The analysis method has been carried out by using multiple linear regressions analysis. The resultof the research shows that: (a) the ROA does not give any influence to the stock return, (b) the DER does giveany influence to the stock return, (c) the EPS give positive influence to the stock return, it means when earningsper share is getting high, (d) the OCF does not give any influence to the stock return, (e) the inflation givepositive influence to the stock return, (f) the interest rate give negative influence to the stock return.Keywords: Financial ratio, operating cash flow, inflation, interest rate, stock return
PENGARUH PROFITABILITAS, KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL DAN RESIKO BISNIS TERHADAP STRUKTUR MODAL Nanda, Desty Widya; Retnani, Endang Dwi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 3 (2017)
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The purpose of this research is to test the influence of profitability, managerial ownership, institutionalownership, and business risk to the capital structure through annual financial statement which has beenprepared by Food and Beverages companies which are listed in Indonesia Stock Exchange in 2013-2015 periods.The samples of this research has been obtained by using purposive sampling method and based on thepredetermined criteria, 12 companies with the numbers of observation are 36 companies have been obtained assamples. The analysis method has been carried out by using multiple linear regressions analysis. Based on theresult of the test, it can be concluded that: (1) profitability has negative influence to the capital structure. Itoccurs because when the company has high profitability, the company tends to have relatively low debt and whenthe profitability is high it has large amount of fund and retain earning so that companies tend to use their retainearning instead of debt; (2) Managerial ownership does not have any influence to the capital structure. It occursbecause of the stock ownership by the manager is low; (3) Institutional ownership does not have any influence tothe capital structure. It occurs because of the commissioner and institutional policies of a company has beenlimited by managerial policies as the corporate management mechanisms so the policies which are related to thecapital structure cannot be decided by the institutional itself; (4) Business risk has positive influence to thecapital structure. It occurs because when the business risk of a company is getting high, the debt ratio is gettinghigh as well.Keywords: Profitability, managerial ownership, institutional ownership, business risk, capitalstructure.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PELAPORAN KEUANGAN Pradipta, Dedik Norman; Suryono, Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 3 (2017)
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This research is aimed to find out empirical evidences about some factors which influence the timeliness offinancial report of manufacturing company which is listed in Indonesia Stock Exchange. Factors which beingtested in this research is firm size, profitability, debt to equity ratio, auditor quality, and audit opinion. Thesamples of this research are 207 manufacturing companies which are listed in Indonesia Stock Exchange in2012-2014 periods and these manufacturing companies have been taken by using purposive sampling method.These factors then are tested by using logistic regressions and its significance level is 5 percent.The result of thisresearch has identified that firm size, profitability, debt to equity ratio and auditor quality has significantinfluence to the timeliness of financial reporting, meanwhile audit opinion does not have any influence to thetimeliness of financial statement of manufacturing companies which are listed in Indonesia Stock Exchange.This is due to the audit opinion on the financial statements drawn up does not affect the management to delivera robust set of reports right or not timeliness.Keywords: timeliness, firm size, financial ratio, auditor quality, audit opinion.
PENGARUH GOOD CORPORATE GOVERNANCE, KINERJA KEUANGAN, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN Berliani, Citra; Riduwan, Akhmad
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 3 (2017)
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This research is aimed to test the influence of good corporate governance, financial performance, and firm size tothe firm value of LQ45. The sample of this research is the LQ45 Company which is listed in Indonesia StockExchange in 2011-2015 periods. The total sample research is 20 company which has been determine by usingpurposive sampling. The analysis method from this research has been done by using multiple regressionsanalysis technique. The result of this research shows that: (a) managerial ownership has positive influence to thefirm value because the existence of managerial ownership will decrease agency conflict in the company; (b)institutional ownership has positive influence to the firm value because the ownership becomes monitoringmechanism which guarantees the enhancement the prosperity of the stockholders.(c) independent commissionerhas positive influence to the firm value because the large numbers of the members of independent commissionerreflects that commissioner has conducted supervision and they are in a good coordination and in maintaining thebalance of the majority and the minority of stockholders; (d) the ROA has positive influence to the firm valuebecause when the ROA is getting high, it shows good financial performance; (f) firm size does not have anyinfluence to the firm value because firm size is not an important factor in investing.Keywords: Good Corporate Governance, Financial Performance, Firm Size, Firm Value.
PENGARUH PAD, DAU DAN DAK TERHADAP BELANJA MODAL Pradana, Yosea Eka; Handayani, Nur
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 3 (2017)
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Abstract

Local cash expenditureis meant to meet some programs and specific requirements in order to improvepublic services which have occured in the area.The local cash expenditureis known as regional expenditure andthere is capital expenditure in regional expenditure. According to the goverment accounting standard (SAP) thecapital expenditure is the expenditure which is made by the local government in order to form capital to addfixed assets or inventories that give benefit more than one accounting period, including the expenses formaintainance in which the characteristic is to maintain or to increase its useful life andto increase the capacityand the quality of the assets. This researchis aimed to find out the influence of local own source revenue (PAD),general allocation fund (DAK) to the capital expenditure in 6 (six) districts in the East Java, i.e.: Probolinggo,Lumajang, Jember, Bondowoso, Situbondo and Banyuwangi. The data is secondary data in 2009-2014 periodswhich has been issued by the Directorate General of Local Goverment Fiscal Balance of Financial Department.The data analysis technique has beendoneby usingquantitative analysis. The results of these research shows thatthe local own source revenue (PAD), general allocation fund (DAU) and special allocation fund (DAK) havesignificant influence in capital expenditure, but the general allocation fund,it hasnegative influence. Whenthegeneral allocation fund (DAU)is increasedthen the capital expenditures is decreased and vice versa.Keywords: Local own source revenue (PAD),general allocation fund (DAU), special allocation fund (DAK)capital expenditure.
PENGARUH KOMPETENSI SDM DAN IMPLEMENTASI AKUNTANSI AKRUAL TERHADAP KUALITAS LAPORAN KEUANGAN DAERAH Wijayanti, Ratna; Handayani, Nur
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 3 (2017)
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This research is aimed to test the influence of the competence of human resources and the implementation accrualbased accounting to the quality of local financial statement at the District government of Madiun. The data isthe primary data. The sources of the data which has been used are the results of the filling in of questionnaires bythe respondents.The respondents in this research is the head of department, head office and chief financial officerin the of SKPD of the district goverment Madiun. 39 questionnaires which have been distributed, only 30 havereturned and can be processed. The data analysis in this research has been done by using the SPSS applicationassistance program (Statistical Product and Service Solution) version 20.0.The result of the research shows thatthe competence of human resources does not give any positive influence to the quality of the local financialreporting since its significance level is 0.237 > 0.05. Meanwhile the implementation of accrual based accountinggive positive influence to the quality of the local financial reporting with its significant level is 0.000.Keywords: The Competence Human Resources, the Implementation of Accrual Based Accounting, the Qualityof Financial Reporting Area
PENGARUH ARUS KAS BEBAS, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP KEBIJAKAN UTANG Putra, Zaka Yahya; Fidiana, Fidiana
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 3 (2017)
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Penelitian ini bertujuan untuk menguji pengaruh arus kas bebas, profitabilitas dan ukuranperusahaan terhadap kebijakan utang pada perusahaan manufaktur sektor barang konsumsi yangterdaftar di Bursa Efek Indonesia. Data yang digunakan dalam penelitian ini adalah data sekunder berupalaporan tahunan. Populasi dalam penelitian ini berupa perusahaan manufaktur sektor barang konsumsiyang terdaftar di Bursa Efek Indonesia selama periode 2012 – 2014. Pemilihan sampel dilakukan denganteknik purposive sampling dengan menggunakan kriteria tertentu sehingga didapatkan sampel sejumlah 27perusahaan yang sesuai dengan kriteria sehingga diperoleh 81 pengamatan. Analisis data yangdigunakan adalah regresi linier berganda dengan menggunakan software SPSS versi 20. Bedasarkan hasilpenelitian disimpulkan bahwa arus kas bebas dan ukuran perusahaan berpengaruh positif terhadapkebijakan utang, hal ini disebabkan karena semakin tinggi nilai arus kas bebasnya dan semakin besarukuran perusahaanya maka semakin tinggi pula aktivitas yang akan menaikkan nilai perusahaan yangberkaitan dengan penggunaan kebijakan utang. Profitabilitas tidak berpengaruh negatif terhadapkebijakan utang, hal ini disebabkan karena pada kenyataannya perusahaan tidak bisa menghindaripenggunaan utang untuk sumber pendanaannya karena perusahaan memerlukan dana yang besar untuktambahan investasinya dan dengan tingkat profitabilitas yang tinggi artinya perusahaan mampumenghasilkan keuntungan yang lebih besar dari modal yang diinvestasikan pada aktivanya yang dapatmemberikan kemudahan dalam memperoleh kepercayaan kreditur untuk meminjamkan dana padaperusahaan walaupun the pecking order theory mengatakan bahwa manajer lebih menyukai dana internal(laba ditahan) dari pada dana eksternal (utang).Kata kunci: kebijakan utang, arus kas bebas, profitabilitas, ukuran perusahaan
EVALUASI PELAKSANAAN SISTEM DAN PROSEDUR PENERIMAAN KAS ( STUDI PADA DPPKAD KABUPATEN GRESIK ) AMELIA, INNA RIZKY; Widyawati, Dini
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 3 (2017)
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Revenue, Finance and Assets Gresik Regional is suitable with the regulations which are described in local taxrevenue by using legitimate documents and involving the parties which are associated with the system and theprocedures for cash receipts has been carried out in accordance with the prevailing regulation. In addition, theoversight and the accountability system and procedures for cash receipts at the Departement of Revenue, Financeand Assets of Gresik Regency is transparent and accountable so that in the implementation of internal control inthe system and the procedures have already adequate. The research method is using qualitative descriptive analysismethod. It can be concluded that the implemtation of system and procedures for cash receipts are carried out at theDepartement of Revenue, Finance, and Assets Management of Gresik Regency has been carried out properly andsuitable with applicable regulations.Keywords : Implementation, System and Procedures, Cash ReceiptS, Internal Control.

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