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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 25 Documents
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Search results for , issue " Vol 6, No 5 (2017)" : 25 Documents clear
PENGARUH LIKUIDITAS, PROFITABILITAS, LEVERAGE, CASH POSITION,DAN GROWTH TERHADAPKEBIJAKAN DEVIDEN Sholikhah, Khurotun Amaliyah; Hermanto, Suwardi Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 5 (2017)
Publisher : STIESIA

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ABSTRACTThis research is meant to test the influence of liquidity, profitability, leverage, cash position, and growth tothe dividend policy of the infrastructure companies in 2008-20015 periods which are listed in Indonesia StockExchange (IDX).The sample selection has been conducted by using purposive sampling to the 118 financialstatementsof 53 go public infrastructure companies which are listed in Indonesia Stock Exchange(www.idx.co.id). The result of the research which has been done by using multiple analysis shows that liquidityand profitability give positive influence to the dividend policy, leverage and cash position give negative influenceto the dividend policy. Meanwhile, growth does not give any influence to the dividend policy with adjusted the RSquare is 0.623 or 62.3%.The independent variable give influence to the dividend payout ratio and theremaining is 0.377 or 37.7% has been influenced by other variables.Keywords : Liquidity, Profitability, Leverage, Cash Position, Growth and Dividen Policy.
PENGARUH FAKTOR KEUANGAN DAN NON KEUANGAN TERHADAP PEMBERIAN OPINI AUDIT GOING CONCERN Syarifah, Atika Noor; Kurnia, Kurnia
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 5 (2017)
Publisher : STIESIA

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ABSTRACTThis research is aimed to examine the influence of financial condition, firm size, company growth,leverage, audit opinion and previous year audit reputation to the provision of going concern audit opinion. Thepopulation is all non-financial companies whichare listed in Indonesia Stock Exchange (IDX) in 2012-2015periods which have been audited and published. The sample selection has been done by using purposivesampling. Based on the predetermined criteria, 108 companies have been selected as samples. The logisticregression method and the SPSS (Statistical Product and Service Solutions) instrument has been applied toexamine the hypothesis. After the data analysis has been carried out, it has been found thatfirm size, companygrowth, leverage, audit reputation do notgive any significant influenceto the provision of going concern opinion.Meanwhile the financial condition which is proxy by the Altman Z-Score model and previous year audit opiniongive significant influence to the provision of going concern audit opinion.Keywords: Financial Ratios, Previous Year Audit Opinion, Audit Reputation, Going Concern Audit Opinion
PENGARUH ISU POLITIK TERHADAP REAKSI PASAR MODAL INDONESIA Azizah, Mellina Nur; Fidiana, Fidiana
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 5 (2017)
Publisher : STIESIA

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ABSTRACTThis research is aimed to find out the influence of politic issues to the market respons are evaded by the abnormalreturn and volume activity of stock trade. This research applies event study in which the observation of windowperiod to the abnormal return and volume activity of stock trade during 5 days before, event date, and 5 daysafter the politic issue has been carried out. The data was collected from Indonesia stock exchange by using dailyclosing price of LQ-45 index that have been consistently traded in two periods. The statistic instrument test hasbeen done by using paired sample t-test and SPSS 23rd program. The result of this research shows that there isan influence of politics issue to the market reaction which is shown by the differences of abnormal return. Itmeans that politics issue has positive information for the marketers. Meanwhile the examination to the tradevolume activity shows that there is no influence of politic issue to the market reaction which is shown by theabsence of volume activity of stock trade.Keywords: Event study, market reaction, politic issue, abnormal return, stock trade volume.
PENGUKURAN KINERJA INSTANSI PEMERINTAH DAERAH DALAM PERSPEKTIF VALUE FOR MONEY Permana, Dhimas Angga; Riharjo, Ikhsan Budi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 5 (2017)
Publisher : STIESIA

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ABSTRACTThis research is meant to find out and to analyze the measurement of the Department of Communication andInformation of Surabaya city in 2015 through the Value for Money approach. The research method has beenconducted by using qualitative descriptive with the source of data isthe primary and the secondary data. Theresearch object is the performance of the Department of Communication and Information which is included in theperformance statement (LKJ) ofthe Department of Communication and Information in 2015 periods. Theperformance assessment refers to the input indicator, output indicator, and outcome.The result of this researchshows that the Department of Communication and information of Surabaya city from economic aspects refers tothe budget (input)and budget realization. The efficiency assessment can be seen from the numbers of outputrealizations which have been generated to the input. Meanwhile, the effectiveness measurement can be seen fromthe output or even outcome which have been assessed and based on the institution objectives in implementingprograms and activities by using standard of economic, efficiency, and effective. In assessing the performanceeffectiveness it is required to pay attentionto the advantages which have been achieved by the public whohavereceived the benefit of the implemented program.Keywords: Performance, value for money, economic, efficiency, effectivity.
PENGARUH TRANSPARANSI, TEKANAN EKSTERNAL DAN KOMITMEN MANAJAMEN TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN Safitri, Friska Dian; Riharjo, Ikhsan Budi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 5 (2017)
Publisher : STIESIA

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ABSTRACTThis research is aimed to analyze and to test the effect of transparency, external pressure and managementcommitment to the timeliness of financial reporting. The independent variables are transparency, externalpressure and management commitment whereas the dependent variable is the timeliness of financial reporting.The population is the Financial Management Officer - Local Apparaturs Working Unit (PPK-SKPD) and LocalFinancial Management Officer (PPKD) in the Surabaya city. In this research, based on the criteria which hasbeen done by using purposive sampling, 154 employees have been selected as samples. The data collectiontechniques has been done by issuing questionnaires. The data is the primary data which has been collected byissuing questionnaires to the respondents. The research method is quantitative whereas the analysis techniquehas been done by using multiple linear regression analysis. The results of the research indicates thattransparency, external pressure and management commitment give positive influence and significant impact tothe timeliness of financial reporting.Keywords: transparency, external pressure, management commitment, timeliness of financial reporting.
PENGARUH PAD, DAU, DAN DAK TERHADAP BELANJA LANGSUNG Ningsih, Rusiati; Wahidahwati, Wahidahwati
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 5 (2017)
Publisher : STIESIA

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ABSTRACTThis study is aimed to find out whether Local Own Source Revenue, General Allocation Fund and SpecialAllocation Funds give influence to the direct expenditure and the Surplus of Financing Budget and PopulationGrowth as the control variable. The research object is all districts / cities in East Java Province. The sampleshavebeen selected by using purposive sampling technique,so 35 Districts / Cities in East Java province which havemet the criteria have been selected as samples. The data analysis techniques have been done by using multiplelinear regressions analysis. Based on the results of analysis it shows that local own source revenue, Surplus ofFinancing Budgetand Population Growth give positive and significant influenceto the direct expenditure,General Allocation give significant and negative influenceto the direct expenditure, and Special Allocation Funddoes not give any influenceto the direct expenditure. The predictive ability of these five variables to the directexpenditure is 63.3% while the remaining 36.7% is explained by other variables which are not included in thisresearch.Keywords: Local Own Source Revenue, General Allocation Fund, Special Allocation Fund, Direct Expenditure
PENGARUH MODAL INTELEKTUAL DAN INDEKS PENGUNGKAPAN MODAL INTELEKTUAL TERHADAP NILAI PERUSAHAAN Pambudi, Nindya Mawarni; Andayani, Andayani
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 5 (2017)
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ABSTRACTThis research has been conducted on manufacturing companies which are listed in Indonesia Stock Exchange(IDX) in 2011-2015 periods. The purpose of this research is to find out the influence of intellectual capital andindex of intellectual capital disclosure to the value of manufacturing companies which are listed in Indonesia StockExchange (IDX). The data is the secondary data in the form of annual report in each manufacturing companywhich is listed in Indonesia Stock Exchange (IDX) in 2011-2015 periods. The sample has been collected by usingpurposive sampling method and has been met the criteria of sample selection. The samples are 60 companies. Theintellectual capital has been measured by using Value Added Intellectual Capital (VAICTM) method. The indexof intellectual capital disclosure in this research has been measured by using 58 items disclosure index, and thefirm value has been measured by using Tobin’s Q ratio. The data analysis technique has been carried out by usingmultiple linear regressions analysis and the statistic hypothesis of F and t test. The result of this research statesthat intellectual capital gives positive influence to the firm value and index of intellectual capital disclosure givespositive influence to the firm value.Keywords: intellectual capital, index of intellectual capital disclosure, firm value
PENGARUH KUALITAS SDM, KOMITMEN ORGANISASI DAN PENGGUNAAN TEKNOLOGI SIA PADA KINERJA AUDITOR Ardiansyah, Rendi; Riduwan, Akhmad
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 5 (2017)
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ABSTRACTThis research is meant to test the influence of characteristic of government institution which is proxy bythe quality of human resources, organization commitment and the effectiveness ofthe use of accountinginformation system technology on auditor performance. This research is conducted in Surabaya Inspectorate.The samples of this research have been obtained by using purposive sampling method to the employee ofSurabaya Inspectorate and based on predetermined criteria 37 auditors have been selected as samples. Theanalysis method has been carried out by using multiple linear regressions. The result of this research shows that:(1) human resources gives positive influence to the auditor performance, because the Surabaya Inspectorate hasrun the regulations of SPKN (State Financial Audit Standard) it has been proven that the minimum educationalbackground of auditors is bachelor degree / under graduates (S1) and the auditor has achieved relevant training.(2) Organization commitment does not give any influence to the auditor performance because the auditors hasweaknesses in conducting oversight in thepreparation and planning process. (3) The effectiveness of the use ofaccounting information system technology gives positive influence to the auditor performance because theauditors of Surabaya Inspectorate can use and take the advantage of the accounting information system throughsoftware or computerized accounting program therefore it can ease their tasksof as the government internaloversight.Keywords: Human resources, organization commitment, the effectiveness of the use of accounting informationsystem technology, auditor performance.
Pengaruh Modal Intelektual dan Kebijakan Dividen Terhadap Nilai Perusahaan Fakhrudin, Muchamad Imam; Mildawati, Titik
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 5 (2017)
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ABSTRACTThe purpose of this research is to examine the influence of intellectual capital and dividend policy to the firm value.Intellectual capital is measured by using value added intellectual coefficient (VAIC), devidend policy is measured byusing dividend payout ratio (DPR) formula and firm value is measured by using price to book value (PBV) formula.This research has been done by using quantitative approach by using multiple linear regressions analysis. The data isthe secondary data which is originated from property, real estate, and building construction companies which are listedin Indonesia Stock Exchange in 2011-2015 periods. The sample collection has been carried out by using purposivesampling method. The data processing has been done by using SPSS 23rd version. The resul of the research shows thatintellectual capital give positive influence to the firm value which means that when the value of intellectual capital isgetting large, the firm value is getting large as well. Dividend policy gives positive influence to the firm value whichmeans that when the dividend which is paid to the stockholders is getting large, the firm value is getting large as well.Keywords: Intellectual Capital (VAIC), Dividend Policy (DPR), Firm value (PBV).
ANALISIS SIA SIKLUS PENJUALAN PADA PT. ENSEVAL PUTERA MEGATRADING TBK SURABAYA Sholichah, Ninik; Ardini, Lilis
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 5 (2017)
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ABSTRACTA good companies will have various competitive advantages when they have good information system, so theywill be able to compete with other companies. This research is meant to analyze the sales cycle of accountinginformation system at PT. Enseval Putera Megatrading, Tbk Surabaya. The research has been done by seeing theimpact and the internal control in the company. This research has been carried out by using qualitative methodin which the qualitative research has been conducted in natural condition and inventive. The technique has beencarried out by using interview technique in which the interview is the verification of the information which hasbeen obtained before. The result of this research shows that the impact of accounting information system on salescycle is quite effective. The internal control system which has been implemented by the company is considered tobe firm. It has been found that the existence of internal control which has been implemented by the company inthe procedure of sales system can minimize the existing risk.Keywords: Accounting Information System, Sales, Control.

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