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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
FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY (Studi pada Perusahaan LQ 45 yang terdaftar di Bursa Efek Indonesia) Arifianto, Agil Nur; Riduwan, Akhmad
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 6 (2017)
Publisher : STIESIA

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Abstract

ABSTRACTThis research is aimed to examine the influence of firm size, profitability, leverage, auditor opinion, PAF quality to the audit delay. This research has been conducted by using LQ 45 companies which are listed in Indonesia stock exchange (IDX) in 2011-2015 periods. The research sample has been done by using purposive sampling method at LQ 45 companies which are listed in Indonesia Stock Exchange (IDX) in 2011-2015 periods. Based on the predetermined criteria 22 companies have been selected as samples. The analysis method has been conducted by using multiple linear regressions analysis. The result of this research shows that: (1) firm size has negative influence to the audit delay because when the firm size is high, it will shorten the audit delay. (2) Profitability has positive influence to the audit delay because when the profit is highit will cause the checking process becomes wide and carefully. (3) Leverage has negative influence to the audit delay because high debt the company will publish its financial statement to minimize risk in capital return. (4) Auditors opinion does not have any influence to the audit delay because issuing an opinion to the financial statement is the final steps of audit process. (5) The PAF quality does not have any influence to the audit delay because the big four do not give any guarantee of the occurrence of timelinessof the submission of the financial statement.Keywords: Audit delay, firm size, profitability, leverage, Public Accountant Firm quality.
PENGARUH MANAJEMEN LABA, LIKUIDITAS, LEVERAGE, DAN PROFITABILITAS TERHADAP TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN Ummah, Dian Nur Hanifatul; Asyik, Nur Fadjrih
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 6 (2017)
Publisher : STIESIA

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ABSTRACTThis research is meant to examine the influence of profit management, liquidity, leverage and profitability to the disclosure level of annual financial statement on manufacturing companies which are listed in Indonesia Stock Exchange in 2012-2015 periods. The population is all manufacturing companies which are listed in Indonesia Stock Exchange in 2012-2015 periods. The sample collection has been conducted by using purposive sampling. Based on the criteria, 40 companies have been selected as the research samples. The data analysis technique has been carried out by using descriptive analysis and multiple linear regressions analysis. Based on the result of the analysis, it can be concluded that: 1) profit management does not have any influence to the disclosure level of annual financial statement. It is shown by the profit management value is more than 0.05 i.e. 0.704; 2) liquidity does not have any influence to the level of annual financial statement disclosure. It is shown by the liquidity value is more than 0.05 i.e. 0.144. 3) Leverage variable does not have any influence to the level of annual financial statement disclosure. It is shown by the leverage value is more than 0.05 i.e. 0.946; 4) profitability variable has influence to the level of annual financial statement disclosure. It is shown by the profitability value is less than 0.05 i.e. 0.002.Keywords: disclosure level, profit management, liquidity, leverage, profitability.
PENGARUH GCG DAN FIRM SIZE TERHADAP PERUSAHAAN YANG MENGALAMI FINANCIAL DISTRESS Fidyaningrum, Alifiyah; Retnani, Endang Dwi
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 good corporate governance and firm size to companies which experience financial distress.The population of this research is all manufacturing companies which arelisted in Indonesia Stock Exchange (IDX) in 2013-2015 periods, and 145 companies have been selected as samples. The research sampleshave beenselected by using purposive sampling method in accordance with the predetermined sample selection criteria 19 companies in 2013-2015 have been selected as samples so that there are 57 companies will be analyzed. This researchhas been done by using logistic regression method. The result of the research shows there none of the variables whichgive significant influence to the companies which experience financial distress. The good corporate governance mechanism is used only as the formality so itis unable to predict the companieswhich experience financial distress, in this case the mechanism should have good corporate governance of the company is required to be improved in order not to be regarded as the formality. Moreover,when the size of the company is small;, the company is prompt to experience financial distress due to lack of investors and borrowers, so that companies are required to increase the numbers of its assets in order to have the large size company and keep it away from financial distress because it is considered unable to pay liabilities of the company.Keywords: good corporate governance, firm size, financial distress.
PENGARUH POLITIK DINASTI TERHADAP AKUNTABILITAS PEMERINTAHAN DENGAN PENGENDALIAN INTERN SEBAGAI VARIABEL PEMODERASI Anggraini, Nikma Ragil; Riharjo, Ikhsan Budi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 6 (2017)
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ABSTRACTThis research is meant to: 1) to test empirically the influence of politic dynasty to the accountability of the local government, 2) to test empirically the the influence of politic dynasty to the financial performance of local government, 3) to empirically test the influence of internal control as the moderating factors to the influence of dynasty politic to the financial performance of local government. The population is all districts / cities in Banten province. The research samples by using the saturated sample technique. The data analysis technique has been carried out by using Moderated Regressions Analysis (MRA). Based on the hypothesis test, it can be concluded that: 1) politic dynasty give influence to the accountability of the local government and the performance financial of local government, 2) Politic dynasty give negative influence to the public accountability. The region which conducts the practice of politic dynasty is tend to have accountability of the financial statement of the local government is lower than the region which does not have any practice of politic dynasty, 3) the internal control as the moderating variable can minimize the negative influence of the politic dynasty practice to the financial performance of the local government.Keywords: Politic dynasty, internal control, accountability, financial performance
PENGARUH KEBIJAKAN PERUSAHAAN DAN STRUKTUR KEPEMILIKAN TERHADAP NILAI PERUSAHAAN Viveronica, Dwi Aldonna; Amanah, Lailatul
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 6 (2017)
Publisher : STIESIA

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ABSTRACTThe primary objective of the company is to optimize the firm value, this research is aimed to examine the influence of firm policies and ownership structure to the firm value.This research is a quantitative research with the population is all manufacturing companies which are listed in Indonesia Stock Exchange in 2011-2015 periods. The selection of the research sample has been done by using purposive sampling method and seven companies which have metthe criteriawith 5 year research periods so the number of the observation is 35 observations. The analysis technique has been done by using multiple linear regression analysis and the SPSS 20.Based on the result of goodness of fit test the models which have been built have met the fit criteria. The result of the research indicates that (1) debt policy give negative influence to the firm value, (2) the investment policy give positive influence to the firm value, (3) dividend policy does not give any influence to the firm value, (4) institutional ownership give positive influenceto the firm value (5) managerial ownership does not give any influence to the firm value.Keywords: debt policy, investment policy, dividend policy, ownership structure.
PENGARUH PROFITABILITAS DAN SOLVABILITAS TERHADAP NILAI PERUSAHAAN YANG DIMODERASI CORPORATE SOCIAL RESPONSIBILITY Itsnaini, Hafidah Mufliha; Subardjo, Anang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 6 (2017)
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ABSTRACTThis researchis meant to examine the influenceof profitability to the firm value, solvency of the firm value, the CSR to the firm value, the profitability to the firm value with the CSR as the moderating variable and the solvency to the firm value with the CSR as the moderating variable.The population is all mining companieswhich are listed in Indonesia Stock Exchange in 2011-2015 periods and the samples are 39 companies. The samplecollection technique has been done by purposive sampling method which results 12 samples in 2011-2015 periods. The data is the secondary data which has been obtainedby using documentation technique which consists of the 2011-2015annual reportof mining companies. The data analysis has been carried out by using multiple regression analysis.The result of this research indicates that profitability has positive influenceto the firm value, solvency has negativeinfluence to the firm value, the CSR has positive influenceto the firm value, the result of residual test shows that the CSR disclosure cannot moderate the correlation between profitability and firm value, and the result residual test shows that CSR disclosurecan moderate the correlation between solvency and firm value.Keywords: Profitability, solvency, Tobins Q, corporate social responsibility disclosure.
PENGARUH RASIO PROFITABILITAS TERHADAP HARGA SAHAM PADA EMITEN ILQ 45 Anggrayni, Selvia Ahyu; Idayati, Farida
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 6 (2017)
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ABSTRACTThe Purpose of this research is to empirically net profit margin, return on assets, return on equity, and earning per share to the stock price on LQ 45 index companies which are listed in 2013-2015. This research has been done by using multiple regression analysis and the are 28 companies and the total 84 observations LQ 45 index companies in Indonesia Stock Exchange in 2013-2015 periods. The secondary data has been obtained from Indonesia Stock Exchange. The analysis instrument has been done by using the SPSS version 21.0. The result has been obtained based on the goodness of fit test showed that the regression models is feasible to be used to predict net profit margin, return on asset, return on equity and earnings per share to the stock price to the LQ45 index companies in Indonesia Stock Exchange. The result of determination coefficient (R2) is 26,4% this figure has substantial contribution where as 73,6% is caused by other variables. The result of hypothesis test shows that partially the significant value of t test < 0,05 then the independent variables, i.e. NPM is 0.022; ROA is 0.041; ROE is 0.009; and EPS is 0,023 give positive and significant influence to the share price (closing price).Keywords : net profit margin, return on assets, return on equity, earning per share, stock price
FAKTOR-FAKTOR YANG MEMPENGARUHI KEBERHASILAN PROSES TURNAROUND PADA PERUSAHAAN MANUFAKTUR Suhfriahtiningsih, Endah; Fidiana, Fidiana
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 6 (2017)
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ABSTRACTEach company has experienced a decrease condition in the financial performance or it is commonly known as financial distress. To overcome this conditions, companies conduct some efforts to avoid bankruptcy or liquidation, which is commonly called as turnaround. There are several factors which determine the success of turnaround such as savings assets (asset retrenchment), free assets, debt restructure, and the replacement of the CEO (CEO turnover). This study is meant to analyze some factors which influence the ability of the company which experiences financial distress in achieving the success of turnaround. These factors are retrenchment assets, debt restructure, free asset and CEO turnover on manufacturing sector companies which are listed in Indonesia Stock Exchange in 2011-2014 periods. The Altman Z-score model is used to determine the recovery status of the company. The samplesare 38 companies which have been selected by using random sampling method. The results of data analysis are examined by using logistic regression analysis. Based on the result of the SPSS test states that asset retrenchment has negative coefficient value and significance values above 5%, so that asset retrenchment does not give any influence to the probability of company recovery conditions. Meanwhile, debt restructure statistically give influence to the probability of company recovery condition. Free assets and CEO turnover both have negative coefficient negative value so that free assets and CEO turnover does not give any influence to the probability of company recovery condition.Keywords: financial distress, turnaround, recovery, Altman z-score model
PENGARUH PENDAPATAN ASLI DAERAH DAN DANA PERIMBANGAN TERHADAP PENGALOKASIAN ANGGARAN BELANJA MODAL Lestari, Winda Putri; Sapari, Sapari
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 6 (2017)
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ABSTRACTLocal own source revenue and equalization fund the sources of local government revenue. The existence of local own source revenue and equalization fund has made the local government is required to use these funds as efficient as possible and to realize these funds through beneficial development and give satisfaction for community on their own environment. The purpose of this research is to test the influence of local own source revenue and equalization fund to the Allocation of Local Capital Expenditure Budget. The population is all Local Government of districts / cities in East Java Province in 2012-2015 fiscal years. The data is the secondary data which has been obtained from the Audit Board of the Republic of Indonesia East Java Province Representative in the form the result of financial audit report of districts / cities in East Java Province in 2012-2015 fiscal years. The data analysis instrument has been carried out by using multiple linear regressions analysis. Based on the result of the test, it shows that (1) local own source revenue gives positive and significant influence to the Allocation of Local Capital Expenditure Budget of districts / cities in East Java Province in 2012-2015 fiscal years, (2) equalization fund give positive and significant influence to the Allocation of Local Capital Expenditure Budget of districts / cities in East Java Province in 2012-2015 fiscal years.Keywords: Local own source revenue, equalization fund, capital expenditure

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