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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 7 (2017)" : 29 Documents clear
PENGARUH HARGA EKSEKUSI DAN ESOP TERHADAP KINERJA PERUSAHAAN DENGAN MODERASI KEPEMILIKAN MANAJERIAL Budiman, Arip; Wahidahwati, Wahidahwati
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 7 (2017)
Publisher : STIESIA

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Abstract

ABSTRACTThe purpose of this research is to find out the influence of exercise price and employee stockownership program to the company performance which is moderated by managerial ownership.Thesample selection has been done by using purposive sampling method on go public companies whichare listed in Indonesia Stock Exchange (IDX) with the selected criteria i.e. go public company whichhas financial statement during 2012-2015 periods, go public company which has done ESOP during2012-2015 periods. Based on the research method, 47 go public companies have been selected assamples. The data analysis has been done by using SPSS 23rd version statistics test instrument.Theresult of the research shows that employee stock ownership program gives positive influence to thecompany performance and employee stock ownership program gives negative influence to thecompany performance which is moderated by managerial ownership whereas exercise price does notgive any significant influence to the company performance and exercise price does not give anysignificant influence to the company performance which is moderated by managerial ownership.Keywords:Exercise price, employee stock ownership program, company performance, managerialownership
PENGARUH KEBIJAKAN DIVIDEN, KEBIJAKAN UTANG DAN KEBIJAKAN INVESTASI TERHADAP NILAI PERUSAHAAN Andriani, Rini; Ardini, Lilis
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 7 (2017)
Publisher : STIESIA

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ABSTRACTThis study is aimed to provide empirical evidences about the influence of dividend policy, debt policy and investment policy to the firm value. The dependent variable in this research is firm value which is measured by using Price Book Value (PBV). The independent variables in this study are measured by using dividend policy,dividend payout ratio (DPR), debt policy is measured by using Debt to Equity Ratio (DER), and investment policy is measured by using Return on Investment (ROI). The population has been obtained by using purposive sampling method on food and beverages companies which are listed in Indonesian Stock Exchange (BEI) in 2012-2015 periods and based on the predetermined criteria 8 food and beverages companies have been selected as samples. The data analysis method has been carried out by using multiple linear regressions and the SPSS (Statistical Product and Service Solutions). The result of theresearch indicates that dividend policy give significant and positive influence to the firm value; debt policy give significant and positive influence to the firm value and investment policy give significant and positive influence to the firm value.Keywords: Dividend policy, debt policy, investment policy, firm value
FAKTOR-FAKTOR YANG MEMPENGARUHI LUAS PENGUNGKAPAN CORPORATE GOVERNANCE Oktaviani, Ita; Priyadi, Maswar Patuh
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 7 (2017)
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ABSTRACTThis research is aimed to test the influence of profitability, board of commissioner size, size, leverage, firm age, and dispersion ownership to the wide range of corporate governance disclosure through annual statement which has been prepared by service companies which engagein the field of finance which are listed in Indonesia Stock Exchange.The population has been obtained by using purposive sampling method onthe service companies which engage in the field of finance which are listed in Indonesia Stock Exchange (IDX) in 2011-2015 periods and based on the predetermined criteria 56 service companies have been selected as samples. The analysis method has been conducted by using multiple linear regressions.The result of the model feasibility test shows that simultaneously profitability, board of commissioner size, size, leverage, firm size, and dispersion ownership givewide influence to the corporate governancedisclosure. The result of the research shows that partially profitability, board of commissioner size, size, leverage, firm company, and dispersion ownership give positive and wide influence to the corporate governance disclosure.Keywords: Profitability, size, corporate governance.
ANALISIS PENGARUH KINERJA KEUANGAN TERHADAP RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR DI BEI Ma’arif, Khoirul
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 7 (2017)
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ABSTRACTOne of the reasons in choosing stock is the stock return because is regarded to be able to give more expectation value more than other investment. This research is meant to find out the influence of financial performance which is calculated by using current ratio, total assets turnover, debt to equity ratio, earning per share, and Return On Equity to the stock return at manufacturing company which is listed in Indonesia Stock Exchange. The research sample is manufacturing companies which are listed in Indonesia Stock Exchange in 2012-2014 periods and it has been selected by using purposive sampling, so that 45 observations data have been obtained. The analysis method has been carried out by using multiple linear regressions, classic assumption test, model feasibility test with the F test and hypothesis test with the t test. The result of this research shows that Current Ratio (CR), Debt to Equity Ratio (DER and earnings per share (EPS) do not have any influence to the stock return. Meanwhile, the Return On Equity (ROE) and Total Assets Turnover (TAT) has positive influence to the stock return.Key words: current ratio, total assets turnover, debt to equity ratio, profitability, stock return.
PENGARUH INTELLECTUAL CAPITAL TERHADAP PRODUKTIVITAS DAN NILAI PERUSAHAN PADA PERUSAHAN PERBANKAN Adhitama, Muhammad Yusuf; Fitria, Astri
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 7 (2017)
Publisher : STIESIA

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ABSTRACTIntellectual capital is a concept in assessing the financial performance that has developed rapidly in recent years. Currently there are some companies which have not reported the occurrence of intangible asset such as intellectual capital particularly human capital which has contribution in creating competitive advantage in winning a very competitive competition. This purpose of this research is to examine the influence of intellectual capital to the productivity and the firm value. The population is all banking companies. The samples have been selected by using purposive sampling technique so 21 banking companies which have met criteria have been selected as samples. The analysis technique has been done by using simple linear regression equation analysis. The result of the examination shows that intellectual capital give positive influence to the productivity. This means that the enhancement of intellectual capital can benefit the company and become the potential element in enhancing the company productivity. The result of the test shows that intellectual capital give positive influence to the firm value. This can be possible because of the intellectual capital which has been allocated by the company is getting large, so it can increase the firm value.Keywords: intellectual capital, productivity, firm value.
PENGARUH UKURAN PERUSAHAN, KINERJA KEUANGAN DAN JENIS INDUSTRI TERHADAP AUDIT DELAY Alfianto, Fandi Wahyu
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 7 (2017)
Publisher : STIESIA

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ABSTRACTThis research is about audit delay problem which is related to the firm size, profitability, solvability, liquidity, and industrial type is the related research of audit of financial statement. The audit of financial statement is mean to provide opinion about the fairness and the appropriateness of financial statements with the existing principles. The timeliness of submitting financial statement is an important determinant for the level of usefulness of this report. Slow audit process in audit research terminology is known as audit delay. This research is based on corporate internal factor which is considered to be more influential to the audit delay. The object of this research is the financial statement of LQ 45 index companies which are listed in Indonesia Stock Exchange in 2013-2015 periods and these companies have been selected by using purposive sampling. This research has been conducted by using multiple regressions analysis. The independent variables are: firm size, profitability, solvability, liquidity, and industrial type. Meanwhile, the dependent variable is audit delay. The result of this research shows that simultaneously profitability, liquidity, and industrial type have significant influence to the audit delay. Meanwhile, firm size, and solvability does not have any significant influence to the audit delay.Keyword : Audit delay, profitability, solvability, liquidity, industry type.
PENGARUH KEPEMILIKAN MANAJERIAL, FREE CASH FLOW DAN INVESTMENT OPPORTUNITY SET TERHADAP DPR Fadhilaturrochmah, Ayu; Subardjo, Anang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 7 (2017)
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ABSTRACTThis research is meant to examine the influence of managerial ownership, free cash flow, and investment opportunity set to the dividend payout ratio through annual financial statement which has been prepared by automotive companies which are listed in Indonesia Stock Exchange. The independent variables of this research are managerial ownership, free cash flow and investment opportunity set whereas the dependent variable is dividend payout ratio. This research is quantitativeand the research population is automotive companies which are listed in Indonesia Stock Exchange (IDX) in 2011-2015 periods. The research samplesare 12 automotive companies which has been selected by using purposive sampling technique. The data analysis technique has been carried out by using multiple linear regressions analysis. The result of the research shows that managerial ownership and free cash flow give influence to the dividend payout ratio whereas investment opportunity set does not give any influence to the dividend payout ratio.Keywords: Managerial Ownership, Free Cash Flow, Investment Opportunity Set, Dividend Payout Ratio.
FAKTOR – FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PERUSAHAAN MANUFAKTUR Novitasari, Cahyaning; Mildawati, Titik
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 7 (2017)
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ABSTRACTCapital structure is the comparison between foreign capital and own capital. capital structure is the most important matter in the making of funding decision in order to make the company can maintain their optimum capital structure to minimize capital cost. This research is meant to test the influence of Return on Investment, Return on Equity, assets structure, liquidity, growth in sales and taxes on capital structure manufacturing company. Companies that made the object of this research is a manufacturing company in the field of metal sub-sectors listed on Indonesia Stock Exchange during the period of 2013-2015 which is consist of 10 companies. So the research sample become 30. Based on the results of the feasibility tests models known that the independent variables GCC consists of Return on Investment, Return on Equity, Assets Structure, Liquidity, Growth in Sales and Taxes have an influence to the capital structure. Based on the t test results showed that the Return on Investment (ROI) and Liquidity (CR) are significant influence negatively to the capital structure of the company. Return on Equity (ROE), structure assets and tax has no consequences on the company’s capital structure. While sales growth has positive effect on the capital structure.Keywords: return on investment, return on equity, liquidity, assets structure, sales growth
PENERAPAN AKUNTANSI PERTANGGUNGJAWABAN SEBAGAI ALAT PENGENDALIAN BIAYA DAN PENGUKURAN KINERJA PUSAT BIAYA Bahia, Bahia
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 7 (2017)
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ABSTRACTThis research is meant to find out and to analyze the implementation of responsibility accounting effective and efficient and in accordance with its function as cost control and research performance instrument. The research object is PT KASA HUSADA WIRA JATIM is a company which engages in the field of medical equipment factory. The research method is qualitative. Descriptive analysis technique has been applied by the researcher in order to describe what the research object exactly is. It has been found from the result of the research that company organization structure has shown responsibility centers. The budget preparation process has been carried out by using bottom up budgeting, but the responsibility center code has been shown yet and the separation between controllable and uncontrollable cost has not been performed yet. The responsibility report has been carried out by comparing the budget to the realization. It has been found from the result of performance evaluation which has been done by comparing the cost budget and the realization that the efficient manager is the production manager whereas the inefficient manager is the general affair and administration manager and sales manager. It can be concluded from the result of the analysis that by implementing the responsibility accounting system, top managers can conduct performance evaluation and cost control. In order to make the responsibility accounting system is said to be good when the use and the realization of the budget is in accordance with the prevailing standards.Keywords: Responsibility accounting, performance assessment, controllable and uncontrollable cost.
PENGARUH STRUKTUR AKTIVA, RISIKO BISNIS, PERTUMBUHAN PENJUALAN, DAN PROFITABILITAS TERHADAP STRUKTUR MODAL Sari, Retno Indah; Ardini, Lilis
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 7 (2017)
Publisher : STIESIA

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ABSTRACTThe purpose of this research is to find out the influence of assets structure to the capital structure, the influence of business risk to the capital structure, the influence of sales growth to the capital structure, and the influence of profitability to the capital structure. The population is a consumer goods companies which are listed in Indonesia Stock Exchange during 4 years observation period from 2012 to 2015. The sample collection technique has been carried out by using purposive sampling, and 28 consumer goods companies have been selected as samples. The analysis technique has been done by using multiple linear regression and hypothesis testing. The result of the analysis of the model feasibility test shows that asset structure, business risks, sales growth and profitability give significant influence to the capital structure of consumer goods companies which are listed in Indonesia Stock Exchange. Partially, the result of the research shows that assets structure give significant and positive influence to the capital structure, business risk does not give significant and negative influence to the capital structure, sales growth give significant and positive influence to the capital structure and profitability give significant and negative influence to the capital structure.Keywords: Asset structure, business risk, sales growth, profitability, capital structure.

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