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 12 Documents
 1   2 
Search results for , issue " Vol 6, No 4 (2017)" : 12 Documents clear
PENGARUH UKURAN PERUSAHAAN, LEVERAGE, DAN KEPEMILIKAN MANAJERIAL TERHADAP NILAI PERUSAHAAN Bachrudin, Burhan; Ngumar, Sutjipto
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 4 (2017)
Publisher : STIESIA

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

Abstract

The purpose of the research is to examine and to analyze the influence firm size to the firm value, theinfluence of leverage to the firm value, and the influence of managerial ownership to the firm value. Firm value isproxy by the PBV. The population is consumer goods industrial sector manufacturing companies particularly inthe field of pharmacy which are listed in Indonesia Stock Exchange (IDX) in 2012-2014 periods. The sampleselection has been carried out by using purposive sampling and certain criteria so 10 manufacturing companieswith 30 observations have been obtained. The data analysis method has been carried out by using multiple linearregressions analysis and the SPSS (Statistical Product and Service Solutions). Based on the result of theresearch, it shows a problem that leverage has significant and negative influence to the firm value with itsregression coefficient -4.113 and significance level 0.021, whereas firm size and managerial ownership does nothave any significant influence to the firm value. Simulatenously, independent variables have signfinicantinfluence to the dependent variables with its significance level 0.020.Keywords: Firm size, leverage, managerial ownership, firm value
PENGARUH KINERJA KEUANGAN, KEBIJAKAN DIVIDEN, DAN UKURAN PERUSAHAAN TERHADAP HARGA SAHAM LQ45 Shafira, Annisa Prily Bertha; Retnani, Endang Dwi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 4 (2017)
Publisher : STIESIA

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

Abstract

The purpose of this research is to test the influence of financial performance, dividend policy, and firmsize to the stock price of the company. The sample of this research is the LQ45 Company which is listed inIndonesia Stock Exchange in 2013-2015 periods. The total sample research in 18 company which has beendetermine by using purposive sampling. And The analysis method has been carried out by using multiple linearregressions analysis. The result of this research shows that: Return on Investment (ROI) does not have anyinfluence to the stock price. It does not have any influence because the profit from the enhancement of the ROI isnot shared but it is used for assets managementactivity; Return on Equity (ROE) has significant and positiveinfluence. The investors consider that the ROE is the measure of profitability in generating optimal profit;Earning per Share (EPS) has significant and positive influence. High EPS will increase the interest of theinvestors, because EPS describe the capability of the company in generating profit on each stock sheet. DividendPayout Ratio (DPR) does not have any influence to the stock price. Because the undistributed profitin the formof dividend will be used for the development of the company in which it is expected that it can increase the stockprice so it generates capital gain; Total Asset (TA) has significant and positive influence. The investors hasassumed that large company is more profitable and it shows that the company is well establishedKeywords: Financial performance, dividend policy, firm size, stock price.
ACTIVITY BASED COSTING SYSTEM DALAM PENENTUAN HARGA POKOK KAMAR HOTEL PONDOK ASRI ARIFIANTO, TEGUH; Widyawati, Dini
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 4 (2017)
Publisher : STIESIA

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

Abstract

In the modern era with tight competition, cost distortion will occur when the calculation of room baseprice is not exactly right. It has made the management party requires more accurate method in determiningroom base price. This method is Activity Based Costing since this method charges cost based on the activities soits accuracy level is better. This research has been conducted at Hotel Pondok Asri and qualitative research withdescriptive approach and 2014 company data. The data collection has been carried out in three stages: first stage,direct observation is conducted directly to the room service activities; second stage, conduct interview to themanager about the hotel services and third stage, conduct documentation by recording and data collecting andthe amount of cost. Based on the result of the analysis about the comparison of the calculation of traditionalmethod room base price and Activity Based Costing for room types i.e. Standard A, Standard B, Standard C andFamily Room when it is done by using Activity Based Costing, the room base price is low. Meanwhile, the roomtype i.e. Penthouse indicates high cost of room base price. Activities in Activity Based Costing System becomesthe point of cost accumulation i.e. costs are traced to activities and these activities are traced to products whichare based on the use of products.Keywords: Room base price, activity based costing, activities
FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN KE PUBLIK Ravanelli, Fais; Praptoyo, Sugeng
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 4 (2017)
Publisher : STIESIA

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

Abstract

This research is meant to test and to find out some factors which influence the timeliness of thesubmission of financial statements of public companies in Indonesia. These factors which have been tested in thisresearch is profitability, liquidity, firm size, and firm age as the independent variables whereas the timeliness asdependent variable. The population has been obtained by using purposive sampling method on the constructioncompanies which are listed in Indonesia Stock Exchange (IDX) in 2011-2015 periods and based on thepredetermined criteria, 30 samples of construction companies. The analysis method has been done by usinglogistic regressions analysis with the instrument is SPSS (Statistical Product and Service Solution). The resultof this research stated that profitability, liquidity, firm size, and firm age do not have any influence to thetimeliness of the submission of financial statements of construction companies which are listed in IndonesiaStock Exchange.Keywords: Punctuality, profitability, liquidity, firm size, firm age.
PENGARUH KEPUTUSAN INVESTASI, PENDANAAN, KEBIJAKAN DIVIDEN DAN SUKU BUNGA TERHADAP NILAI PERUSAHAAN Ningrum, Frista Cahya; Priyadi, Maswar Patuh
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 4 (2017)
Publisher : STIESIA

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

Abstract

Optimizing firm value can be achieved by using management function, in this case the manager should beable to increase the welfare of shareholders which is the company objectives. The firm value is an investorperception to the company which is often associated with stock price. This research is aimed to find out theinfluence of investment decision, financing decision, dividend policy and interest rates to the firm value. Thepopulation in this research is 142 companies which are listed in Indonesia Stock Exchange (IDX) in 2010-2015periods. This research has been done by using purposive sampling technique, and 30 companies have beenselected as samples. The data has been obtained from the Indonesia Stock Exchange (IDX). This research hasbeen carried out by using multiple linear regressions analysis and the SPSS (Statistical Product and ServiceSolutions) software. The result of the research shows that investment decision gives positive influence to the firmvalue, the funding decision gives positive influence to the firm value, dividend policy give positive influence tothe firm value and the interest rate does not give any influence to the firm value.Keywords: investment decision, financing decision, dividend policy, interest rates, firm value.
ANALISIS TATO, NPM, DAN ROA TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN FOOD & BEVERAGE Sulistyowati, Sulistyowati; Suryono, Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 4 (2017)
Publisher : STIESIA

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

Abstract

This research is meant to test the influence of total assets turnover (TATO), net profit margin (NPM), andreturn on Assets (ROA) to the profit growth of go public companies. The research sample has been conductedby using purposive sampling. There are 50 financial statementswhich have met the criteria have been obtainedfrom 10 food & Beverages Companies in 2010-2014 periods.The data analysis has been done by usingmultiple regressions analysis and the independent variables i.e.: total assets turnover (TATO), net profitmargin (NPM), and return on assets (ROA). The dependent variable is profit growth (PL). The results of thisresearch have found that the variables i.e.: total asset turnover (TATO), net profit margin (NPM), return onAssets (ROA) have significant influence to the profit growth (PL). This finding is supported by the coefficientdetermination (R2) is 0.799 which shows that 79.9% of the profit growth can be explained by the variables i.e.:total assets turnover (TATO), net profit margin (NPM), and return on Assets (ROA). Meanwhile, theremaining is 20.1% has been influenced by other variables which are not included in the research models.
STRUKTUR KEPEMILIKAN, STRUKTUR PENGELOLAAN TERHADAP NILAI PERUSAHAAN: KINERJA KEUANGAN SEBAGAI VARIABEL INTERVENING Almikyala, Almikyala; Andayani, Andayani
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 4 (2017)
Publisher : STIESIA

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

Abstract

This research is meant to test the influence ownership structure and management structure to the firm valuewith the financial performance as the intervening variable. The population of this research is all companieswhich are listed in Indonesia Stock Exchange (IDX). The samplesproperty, real estate and building constructioncompanies which are listed in the IDX in 2011-2014 periods. The samples are 11 companies which have beenselected by purposive sampling. The analysis method has been carried out by using multiple regressions analysistechnique.Based on the result of analysis, it can be concluded that the ownership structure which is proxy bymanagerial ownership and institutional ownership, it is managerial ownership which give positive influence tothe financial performance and firm value and the result of ownership structure give influence to the firm valuethrough financial performance cannot be proven since the result of direct coefficient value is larger. Financialperformance (ROA) give positive influence to the firm value (PBV). Therefore, it can be concluded that thefinancial performance cannot mediate between the ownership structure and management structure to the firmvalue.Keywords: Ownership structure, management structure, financial performance, firm value.
PENGARUH KEPEMILIKAN SAHAM, PROFITABILITAS, LEVERAGE, DAN OPINI AUDITOR TERHADAP AUDIT DELAY Arumsari, Vivien Fitriana; Handayani, Nur
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 4 (2017)
Publisher : STIESIA

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

Abstract

This research is meant to find out whether the influence of stock ownership, profitability, leverage, andauditor opinion to the audit delay on banking companies which are listed in Indonesia Stock Exchangein 2013-2015 periods. This research has been done by using purposive sampling method and appliedquantitative research. The data is the secondary data which is the financial statement of the companywhich has been obtained from www.idx.co.id. The samples are 33 companies with three observationperiods so 99 observation objects have been selected as observation objects. The independent variablesuses stock ownership, profitability, leverage, and auditor opinion to the audit delay. This research hasbeen done by using multiple linear regressions and statistics test the SPSS 20th version. Based on theresult of the research, it indicates that institutional ownership and profitability gives negative influencewhereas managerial ownership, leverage and auditor opinion does not give any influence to the auditdelay.Keywords: Stock ownership, profitability, leverage, auditor opinion, audit delay.
PENGARUH KINERJA KEUANGAN DAN KEBIJAKAN DIVIDEN TERHADAP REAKSI PASAR Pratama, Lily Nanda; Asyik, Nur Fadjrih
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 4 (2017)
Publisher : STIESIA

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

Abstract

This research is aimed to examine the influence of financial performance and dividend policy which consists ofcurrent ratio, debt to equity ratio, return on assets, total assets turn over and dividend payout ratio to themarket reaction. The sample in this research consists of 35 types of observations from food and beveragescompanies which are listed in Indonesia Stock Exchange in 2011-2015 periods. The sample collection techniquehas been done by using purposive sampling. The method analysis has been done by using the regression analysistechniques. The results of this research indicate that partial total assets turn over give positive influence to themarket reaction. It is shown by the results of the t test with its significance is 2.416 0.023 < 0.05. Debt to equityratio and dividend payout ratio give negative influence the market reaction. This is indicated by the result of thet test of debt to equity ratio is -3.127 with its significance of 0.004 < 0.05 whereas the dividend payout ratiogains -3.629 with its significance value is 0.001 < 0.05. While, current ratio and return on assets does not giveany infuence to the market reaction. This is shown by the current ratio and the result of the t test results is0.056 with its significance of 0.956 whereas the return on assets gain value -0.128 with its significance of 0.899.Keywords: financial performance, dividend policy, stock return, stock price.
PENGARUH PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP DIVIDEND PER SHARE Rahmasari, Mia Nur; Mildawati, Titik
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 4 (2017)
Publisher : STIESIA

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

Abstract

This research is meant to examine the influence of profitability which is proxy by return on equity (ROE) andearnings per share (EPS), leverage which is proxy by debt to equity ratio (DER) and firm size which is proxy bythe natural logarithm of assets to the devidend per share on manufacturing companies which are listed inIndonesia Stock Exchange. The samples are manufacturing companies which are listed in Indonesia StockExchange in 2010-2012 periods and these companies have been selected by purposive sampling. 23 companieswith three-years period with 69 observations have been selected as samples. The analysis method has been carriedout by using multiple linear regressions, classic assumption test, test the feasibility of model has been done byusing F test and R2 test and the hypothesis test has been done by using t test. The result of this research showsthat return on equity (ROE), earnings per share (EPS), and firm size have positive influence to the devidend pershare (DPS) is suitable with the information content or signaling hypothesis whereas debt to equity ratio (DER)gives negative influence of the dividend per share (DPS) is suitable with the pecking order theory.Key words: return on equity, earning per share, debt to equity ratio, firm size, dividend per share.

Page 1 of 2 | Total Record : 12

 1   2 

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