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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 29 Documents
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Search results for , issue " Vol 6, No 6 (2017)" : 29 Documents clear
PENGARUH KEBIJAKAN HUTANG, PROFITABILITAS, LIKUIDITAS, DAN KESEMPATAN INVESTASI TERHADAP KEBIJAKAN DIVIDEN Andayani, Andayani; Putri, Ayu Rahmania
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 6 (2017)
Publisher : STIESIA

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Abstract

ABSTRACTThis research is meant to examine the influence of debt policy (which is proxy by Debt to Asset Ratio), profitability (which is proxy by Return on Asset), liquidity (which is proxy by Current Ratio), and investment opportunity (which is proxy by Price Earnings Ratio) to the dividend policy (which is proxy by Dividend Payout Ratio). The population is all companies which are engaged in the field of property and real estate sub sector which are listed in Indonesia Stock Exchange (IDX). The research data is the secondary data which has been obtained from Indonesia Stock Exchange and www.idx.co.id. That is the financial statement in five years in 2011-2015 periods. The research samplesare 10 companies which have been selected by using purposive sampling and the hypothesis test has been carried out by using Multiple Linear Regressions analysis. The result of the hypothesis test shows that: (1) liquidity and investment opportunity give positive influence to the dividend policy. (2) Debt policy and profitability does not give any influence to the dividend policy. Keywords: Debt policy, profitability, liquidity, investment opportunity, dividend policy.
FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY Istifaroh, Anisya; Subardjo, Anang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 6 (2017)
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ABSTRACTThis research is meant to examine some factors which influence the corporate social responsibility disclosure of manufacturing companies which are listed in Indonesia Stock Exchange (IDX) and PROPER of the ministry of Environmental in 2011-2015. Some factors which are used in this research are profitability, leverage, board of commissioner size and environmental performance. The dependent variable which is used in this research is corporate social responsibility disclosure. The population of this research is 67 manufacturing companies which are listed in Indonesia Stock Exchange and PROPER of the ministry of Environmental in 2011-2015 periods. The sample collection technique has been done by using purposive sampling and 18 companies which have met the research criteria have been selected as samples. The analysis method has been carried out by using multiple linear regressions. The analysis method has been carried out by using multiple linear regressions analysis with the instrument of SPSS 23 version for windows. The result of this research shows that profitability has positive influence to the corporate social responsibility disclosure, leverage has positive influence to the corporate social responsibility disclosure, board of commissioner size has positive influence to the corporate social responsibility disclosure and environmental performance has positive influence to the corporate social responsibility disclosure.Keywords: Profitability, leverage, board of commissioner size, environmental performance, corporate social responsibility disclosure.
PENGARUH STRUKTUR MODAL, EKONOMI MAKRO DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN Susanti, Yessy; Kurnia, Kurnia
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 6 (2017)
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ABSTRACTThe purpose of this research is to test the influence of capital structure, macro economy and profitability to the firm value of manufacturing companies which are listed in Indonesia Stock Exchange. The samples have been obtained by using purposive sampling method on manufacturing companies which are listed Indonesia Stock Exchange (IDX) in 2012-2015 periods and based on the predetermined criteria 131 manufacturing companies have been selected as samples. The analysis method has been done by using PLS (Partial Least Square) which is the alternative method of SEM (Structural Equation Model) and the application of Smart PLS 2.0. The result of the research shows that capital structure and macro economy does not have any influence to the firm value whereas profitability give positive influence to the firm value. The result of the research does not support the trade-off theory which states that when loan level is getting high, the firm value is getting high as well, but the result of this research support the signaling theory that every negative signal or positive from the company can give influence to every decision which has been made the investorsKeywords: capital structure, macro economy, profitability, firm value
PENGARUH STRUKTUR MODAL, UKURAN, PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN PERTUMBUHAN SEBAGAI MODERATING Hariyawan, Bayu Eko; Andayani, Andayani
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 6 (2017)
Publisher : STIESIA

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ABSTRACTThe firm value is the perceptionof investorsto the company which is often associated with stock pricein whichthe stock price can increase the firm value. The firm value is proxied by market-to-book ratio (MBR), which is the ratio between the market price per share to book value of equity per share. This researchis aimed to find out the positive influence of capital structure, firm size, profitability and company growth as the moderating variable to the firm value. The object of the research is consumers goods companies which arelisted in Indonesia Stock Exchange in2011-2015 periods.The sample collection technique has been done by using purposive sampling, i.e.by selecting sample based on considerations or certain criteria. 18 consumer goods companies have been selected as samples, so the distributionwhich has been used in this researchare 90 samples. The data analysis technique has been done by usingregression moderation analysis.The result of the research shows that capital structure, firm size, and profitability has positive influencetothe firm value. The positive influence of capital structure and profitability to the firm value which moderatecompany growth, can strengthen itscorrelation. Meanwhile, the presence of negative influence of firm size to the firm value which moderates company growth weaken the correlation.Keywords: capital structure, firm size, profitability, company growth, firm value
PENGARUH GOOD CORPORATE GOVERNANCE DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN LQ 45 Kumalasari, Andini; Widyawati, Dini
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 6 (2017)
Publisher : STIESIA

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ABSTRACTThis research is aimed to examine the influence of good corporate governance and dividend policy to thefirm value through the annual financial statements which have been prepared by the LQ-45 companies which arelisted in Indonesia Stock Exchange. The good corporate governance mechanism is proxy by managerialownership, institutional ownership, independent commissioner and audit commitee. The population has beenobtained by using purposive sampling method to the LQ-45 companies which are listed in Indonesia StockExchange in 2013-2015 periods and based on the predetermined criteria, 54 companies in LQ-45 have beenselected as samples. The analytical method has been carried out by using multiple linear regression analysis andthe SPSS (Statistical Product and Service Solutions). The result of the research shows that institutionalownership, independent commisioner and dividend policy give positive and significant influence to the firmvalue. The result of managerial ownership shows negative and significant influence to the firm value.Meanwhile, the audit commitee does not give significant influenceto the firm value. Simultaneously,independent variables gives significant influence to the dependent variable.Keywords: good corporate governance, dividend policy, firm value.
KONSEP VALUE FOR MONEY DALAM MENGUKUR KINERJA PELAYANAN SEKTOR PUBLIK Agustin, Risa Dwi; Subardjo, Anang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 6 (2017)
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ABSTRACTThis research is meant to find out the concept of value for money which is measured by Report onAccountability and Performance of Government Institutions (LAKIP) in 2015 at Revenue and FinancialManagement Offices City of Surabaya. This research is a qualitative descriptive research. The data collectiontechnique has been conducted by using observation, documentation, and interview. The performance indicatorsmeasures 3 (three) main elements in the value for money concept i.e. economy, efficiency, and effectiveness. Theresult of the research of the Report on Accountability and Performance of Government Institutions(LAKIP) City of Surabaya shows that It can be stated that the economy aspect can been seen from theprocurement of office goods and services in which the budget fund which has been used to run this activity is91.6%. The efficiency aspects can be seen from the intensification and the extension activities of local tax byusing 86.45% of the available budget. The effectiveness can be seen from the achievement of local tax which hasgenerated as many as 102.22%. Therefore, the outcome is more than 100% and it can be stated effective.Keywords: Value for Money, Economy, efficiency, effectiveness, outcome.
PENGARUH KINERJA KEUANGAN DAN PERTUMBUHAN POTENSIAL TERHADAP KEBIJAKAN DIVIDEN Putri, Rosyida Sutrisno; Mildawati, Titik
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 6 (2017)
Publisher : STIESIA

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ABSTRACTThe purpose of this research is to examine the influence of liquidity, leverage, profitability, and potential growth to the dividend policy. Liquidity, in this research, is measured by using current ratio (CR) formula, leverage is mesured by using debt to equity ratio (DER), profitability is measured by using return on equity (ROE), potential growth (PP) is measured by using potential growth formula and dividend policy is measured by using dividend payout ratio formula (DPR). The population is all companies which engage in the field of consumers and goods sector manufacturing industries which are listed in Indonesia Stock Exchange (IDX) in 2011-2014 periods. The total samples are 15 companies which have been determined by using purposive sampling. The data analysis instrument in this research is the multiple linear regressions analysis. The analysis techniques have been carried out by using F statistic test and t statistic test. The result of the research shows that current ratio or liquidity does not have any influence to the dividend policy. Leverage, in this case DER, does not have any influence to the dividend policy. Return on equity or profitability gives influence to the dividend policy. Potential growth gives influence to the dividend sharing policy of the company.Keywords: Liquidity, leverage, profitability, potential growth, dividend policy.
PENGARUH PENYAJIAN DAN AKSESIBILITAS LAPORAN KEUANGAN DAERAH TERHADAP AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH Handayani, Nur; Fauziyah, Miftahul Reza
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 6 (2017)
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ABSTRACTThis research is meant to examine the influence of the presentation local financial statement and the accessibility of local financial statements to the accountability of financial management. This research is a quantitative research. The population is the Local Apparaturs Working Units (SKPD) in the environment of the Municipal of Surabaya City. The sampling technique hasd been carried out by using purposive sampling method. The data collection techniques has been conducted in this research by using survey method. The data has been carried out by using the primary data in the form of questionnaires which have been issued to respondents. The analytical method has been run by using multiple linear regression analysis and the SPSS (Statistical Product and Services Solutions) 20.0.th version. The results of this research shows that the presentation of local financial statement has positive influence to the local financial management accountability and the accessibility of financial statements has positive influenceto the local financial management accountability.Keywords: The presentation of local financial statements, the accessibility of local financial statements, the accountability of local financial management.
IMPLEMENTASI BALANCED SCORECARD SEBAGAI ALAT PENGUKURAN KINERJA PADA PT PEMBANGKITAN JAWA BALI SURABAYA Wibawa, Riza; Retnani, Endang Dwi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 6 (2017)
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ABSTRACTThis research is meant to find out and to analyze the strategy implementation by using balanced scorecard in order to measure the performance of management of a company so it is consistent with the mission and vision which want to be achieved. The research object is done by using PT Pembangkitan Jawa Bali Surabaya. The research method is done by using qualitative method which is the research procedure which generates the descriptive data in the form of written words or spoken of the observed behaviour. Based on the research result, the company has been using balanced scorecard as the strategy implementation instrument in order to measure the performance of management. The result of the analysis shows that balanced scorecard is the method which interprets vision, mission, and strategy in the strategy targets and the standard of performance in four perspectives i.e.: financial perspective which is measured by ROI has reached the target with the realization average is 2.84%, the profit growth level and the sales growth level show less good result with the realization average is (4.63)% and 7.65%. It is caused by the decrease of electric energy sales, the customer perspective is measured by using customers acquisition and customer retention show good result with the realization average is 6.04% and 94.99%, the internal business process perspective is measured by using new facility and service which is provided after the transaction shows that the capacity of the company is categorized as a good company, and the growth and learning perspective is measured by using the retention of employees and the training of employees shows a good result with the realization average is 4.89% and 67.85%. in order to find out the correlation between the perspectives from each measurement a strategy map is made. It can be concluded from the result of the analysis that balanced scorecard can be use as the strategy implementation instrument in measuring the performance of the management with financial and non-financial perspective.Keywords: Strategy Implementation, Balanced Scorecard, Management Performance Measurement.
PENGARUH DPR, EPS DAN DER TERHADAP HARGA SAHAM Rahmawati, Dwi; Suryono, Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 6 (2017)
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ABSTRACTThis study is meant to identify and to analyze the influence of dividend payout ratio, earnings per share, debt to equity ratio to the stock price of Property and Real Estate companies which are listed on the Indonesia Stock Exchange (BEI).The population has been obtained by using purposive sampling method on Property and Real Estate companies which are listed in Indonesia Stock Exchange (IDX) in 2011-2015 periods and based on the predetermined criteria 37 Property and Real Estate companies have been obtained as samples. The analysis method has been done by using multiple linear regression analysis and the SPSS 23 (Statistical Product and Service Solutions).The result of hypothesis testwhich has been done by using t test shows that all research variables i.e. dividend payout ratio, earnings per share and debt to equity ratio give significant and positive influence to the Property and Real Estate companiesKeywords: Dividend payout ratio, earning per share, debt to equity ratio, stock price

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