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 25 Documents
 1   2   3 
Search results for , issue " Vol 6, No 5 (2017)" : 25 Documents clear
PENGARUH RISIKO, PROFITABILITAS, KEBIJAKAN DIVIDEN, UKURAN, DAN LIKUIDITAS BANK TERHADAP CAPITAL BUFFER Andiani, Legri; Kurnia, Kurnia
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 5 (2017)
Publisher : STIESIA

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

Abstract

ABSTRACTThis research is meant to examine the influence of risk, profitability, dividend policy, bank size, and bankliquidity the capital buffer rates of commercial conventional banks which are listed in Indonesia Stock Exchange(IDX). The samples have been obtained by using purposive sampling method with certain criteria and 19commercial conventional banks which are listed in Indonesia Stock Exchange in 2012-2015 periods have beenselected as samples. The data analysis techniques has been done by using multiple regression analysis and thedependent variable is capital buffer and the independent variables are Non Performing Loan (NPL), Return onEquity (ROE), Dividen Payout Ratio (DPR), Bank Size, and Loan to Deposit Ratio (LDR) by using SPSS. Theresult of the research indicate that partial Return on Equity (ROE) give negative influence to the Capital Bufferwith its regression -0.162. Meanwhile, Non Performing Loan (NPL), Dividend Payout Ratio (DPR), Bank Size,and Loan to Deposit Ratio (LDR) does not give any influence to the Capital Buffer.Keywords: Capital buffer, NPL, ROE, DPR, bank size, LDR
PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN DENGAN PENGUNGKAPAN CSR SEBAGAI VARIABEL MODERASI Andriani, Siska; Subardjo, Anang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 5 (2017)
Publisher : STIESIA

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

Abstract

ABSTRACTThis research is meant to find out the influence of financial performance to the firm value which ismediated by Corporate Social Responsibility (CSR) to the LQ45 companies which are listed in Indonesia StockExchange. The research approach has been done by using quantitative and the population is all LQ45 companieswhich are listed in Indonesia Stock Exchange in 2012-2015 period, the sample collection technique has been doneby using purposive sampling so 20 LQ45 companies have been selected as samples. The measurement of CSRvariable has been done by using Corporate Social Disclosure Index (CSDI), The measurement of financialperformance has been done by using Return on Assets (ROA) and The measurement of Return on Equity andfirm value has been done by using Price to Book Value (PBV). Based on the result of the hypothesis test, it can beconcluded that financial performance gives direct positive influence to the firm value and the CSR as themoderating variable can strengthen the influence of financial performance to the firm value.Keywords: Return on asset, return on equity, corporate social responsibility, firm value
PENGARUH KUALITAS AUDIT, INDEPENDENSI AUDITOR, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP MANAJEMEN LABA Qulub, Resky Ega Tatmainnul; Andayani, Andayani
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 5 (2017)
Publisher : STIESIA

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

Abstract

ABSTRACTThis research is meant to examine out the influence of audit quality (KI), auditors independency (IA), firm size(SIZE), and profitability (PROFIT) to the earnings management (EM). Audit quality is proxy by the length ofthe correlation between the client and the auditor (audit tenure). Firm size is proxy by return on asset (ROA).Earnings management is proxy by the magnitude of discretionary accrual which has been done by usingmodified jones model. The sample is all retail trade companies which are listed in Indonesia Stock Exchange(IDX) in 2012-2015 periods. The sample collection technique has been done by using purposive sampling, sothat the samples are 10 companies with the amount of observation 40 firm years. The analysis method has beencarried out by using multiple linear regressions analysis with the instrument application is SPSS 20th version.The result of the research shows that audit quality and auditor independency give negative influence to theearnings management mean while firm size and profitability does not give any influence to the earningsmanagement.Keywords: Audit quality, auditor independency, firm size, profitability, earnings management.
PENGARUH KINERJA KEUANGAN TERHADAP HARGA SAHAM PERUSAHAAN YANG TERDAFTAR DI BEI Sari, Wulandari Puspita; Sapari, Sapari
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 5 (2017)
Publisher : STIESIA

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

Abstract

ABSTRACTStock price reflects the value of a company. If the company achieves good achievement, then the share of thecompany will be demanded by investors. This research is meant to examine the influence of financialperformance which consists of Current Ratio (CR), Return on Equity (ROE), Price Earning Ratio (PER) andEarning Per Share (EPS) to the share price of the companies which are included in LQ45 index which are listedon Indonesia Stock Exchange.The population in this research has been obtained by using purposive samplingmethod on LQ45 companies which are listed in Indonesia Stock Exchange (IDX) in 2011-2015 periods. 21companies have been selected as samples by using the purposive sampling method. The analysis technique hasbeen done by using multiple linear regression; meanwhile the hypothesis test has been done by using t test and Ftest with its significance level is 5%. The classic assumption test which has been done in this research includesnormality test, multicolinearity test, autocorrelation test and heteroscedasticity test with SPSS 23application.Based on the result of the research, it has been found that parttially Current ratio does not have anyinfluence to the share price with its sigificance level > 0.05. Meanwhile, Return on Equity (ROE), PriceEarnings Ratio (PER), and Earning Per Share (EPS) give positive influence to the share price with itssignificance level < 5%. It shows that simultaneously the financial performance give significance influence to theshare price with its significance is < 0.05.Keywords: Current ratio, return on equity, price earnings ratio, earning per share, share price.
PENGARUH STRUKTUR KEUANGAN DAN KEPUTUSAN INVESTASI TERHADAP NILAI PERUSAHAAN MEDIASI: STRUKTUR MODAL Sayekti, Neny Winda; Subardjo, Anang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 5 (2017)
Publisher : STIESIA

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

Abstract

ABSTRACTThis research is aimed to find out whether the capital structure is able to mediate the correlation betweenfinancial structure and investment decision to the firm value in LQ45 Companies which are listed in IndonesiaStock Exchange Indonesia. This research is a quantitative research. The population is all companies which arelisted in LQ-45 index in Indonesia Stock Exchange Indonesia in 2013-2015 periods, the sample collectiontechnique has been carried out by using purposive sampling so that 26 companies from various sector in LQ-45index have been selected as samples. In this research the measurement of assets structure is used to compare fixedassets with the total assets, the firm size has been done by using log assets, capital structure which has been doneby using DER and the firm value has been done by using PBV. Based on the result of hypothesis test, it can beconcluded that assets structure give positive influence to the firm value; firm size give negative influence to thefirm value meanwhile the investment decision does not give any influence to the firm value. Capital structure asintervening variable does not give any influence to correlation between investment decisions to the firmcompany.Keywords: Asset structure, firm size, investment decision, capital structure firm value.

Page 3 of 3 | Total Record : 25

 1   2   3 

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