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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
FAKTOR – FAKTOR YANG MEMPENGARUHI KINERJA APARAT PEMERINTAH DAERAH KOTA SURABAYA Wibowo, Anggi Prasetyo; Handayani, Nur
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 7 (2017)
Publisher : STIESIA

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ABSTRACTThis researchis aimed to examine the influence of public accountability, budget goal clarity, budgeting preparation participation and decentralization to the performance of local government apparaturs. This research is a quantitative research. The population is the local apparaturs working units (SKPD) in the environment of Surabaya city government. The sample collection technique has been done by using purposive sampling method. The data collection techniques has been done by using survey method. The data is the primary data in the form of questionnaireswhich have been issued to the respondents. The analysis method has been done by using multiple linear regression analysis andthe SPSS (Statistical Product and Services Solutions) 20.0version. The results of the research indicate that public accountability give positive influence to the performance of the local government apparaturs, budget goal clarity give positive influencetothe performance of the local government apparaturs,budget preparation participation has positive influence tothe performance of the local government apparaturs, and decentralization give positive influencetothe performance of the local government apparaturs.Keywords: public accountability, budget goal clarity, budgeting preparation participation, decentralization, local government apparaturs performance.
FAKTOR-FAKTOR YANG MEMPENGARUHI SKEPTISISME PROFESIONAL AUDITOR PADA KANTOR AKUNTAN PUBLIK A’yun, Qurrotu; Kurnia, Kurnia
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 7 (2017)
Publisher : STIESIA

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ABSTRACTThe primary purpose of this research is to analyze the influence of audit situation, skill, independency, audit experience, and time budget pressure to the auditor professional skepticism. The respondent of this research is all the auditor staffs (partner, senior auditor and junior auditor) at Public Accountant Firm (PAF) Surabaya. The analysis technique has been carried out by using multiple linier regressions analysis. Based on the data analysis, it has been valid obtained on the validity test that all items in the research variable has been valid and it has been found on the reliability test that all variables are reliable. In the result of classic assumption test, it has been found that be regression models have met all classic assumptions i.e. all variable are normally distributed. Multicollinearity and heteroscedasticity does not occur. It has been found from the result of hypothesis test which has been done by using t test shows that audit situation and independency give positive influence to the auditor professional skepticism. Meanwhile, skills, audit experience, and time budget pressure do not give any influence to the auditor professional skepticism.Keywords: audit situation, independency, audit experience, time budget pressure, professional skeptiscism.
PENGARUH KINERJA KEUANGAN TERHADAP HARGA SAHAM STUDI PADA PERUSAHAAN JAKARTA ISLAMIC INDEX Putri, Sherly Arnandia; Idayati, Farida
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 7 (2017)
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ABSTRACTFinancial statement has experienced a lot of changes in the last years. This research is required to be analyzed in order to evaluate the performance which has been achieved by the company management in the past and as the consideration in preparing the company plan in the future. This research is meant to analyze the influence of financial performance to the stock price at Jakarta Islamic Index which are listed in Indonesia Stock Exchange in 2011-2015 periods.This research has been carried out by using the secondary data which has been obtained from the financial statement in Indonesia Exchange (IDX). The sample collection technique has been done by using purposive sampling method and the samples are 19 companies, 95 data have been obtained as the observation data. There is multicollinearity assumption test in one of the variables i.e. Return on Equity (ROE) that should be eliminated because of the occurence of multicollinearity syndrom.The result of the research shows that current ratio (CR) does not give any influence to the stock price, return on asset (ROA) give influence to the stock price, earnings per share (EPS) give influence to the stock price, and debt to equity ratio (DER) does not give any influence to the stock price.Keywords: Current Ratio (CR), Return on Asset (ROA), Earnings per Share (EPS), Debt to Equity Ratio (DER), Stock Price.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY, PROFITABILITAS, KEBIJAKAN DIVIDEN, UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN Yahdiyani, Azka; Suryono, Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 7 (2017)
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ABSTRACTThis research is meant to examine the influence of corporate social responsibility, profitability, dividend policy, and firm size to the firm value. The research object is chemical and basic industry companies which are listed in Indonesia Stock Exchange in 2013-2015 periods, the sample collection has been done by using purposive sampling method. The statistic test instrument which has been applied to determine regression model equation, classic assumption test, model feasibility test, and t-test is the SPSS 20 program. The result of the research shows that corporate social responsibility give positive and insignificant influence to the firm value. This condition shows that the company has not been able to communicate the social responsibility appriopriately yet. Meanwhile, profitablity and firm size gives positive and significant influence to the firm value. This condition shows that high profitability which has been gained by the company and the size of the firm size can enhance the firm value. Meanwhile, dividend policy give positive and insignificant value to the firm value. This condition shows that the enhancement of dividend is not always followed by the enhancement of firm value.Keywords: Corporate social responsibility, profitability, dividend policy, firm size, firm value.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERATING Putro, Vinki Permata Sari Utomo; Mildawati, Titik
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 7 (2017)
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ABSTRACTThis research is aimed to examine the influence of corporate social responsibility to the firm value and to test the profitability which moderate the influence of corporate social responsibility to the firm value of mining companies which are listed in Indonesia Stock Exchange. The samples are 13 mining companies which are listed in Indonesia Stock Exchange (IDX) in 2012-2015 periods with the number of observations is 52 and these companies have been selected by using purposive sampling method. The results of this research indicates that corporate social responsibility does not give any influence to the firm value, it means that the size of CSR which has been run by the company does not give any influence to the enhancement of firm value. It is caused by the investors in Indonesia tend to buy and to sell stocks without regarding to the long term sustainability of the company. Profitability moderates the influence of corporate social responsibility to the firm value due to the ROE shows the ability of the company in generating profits and the high rate of return of the own capital.Keywords: corporate social responsibility, firm value, profitability.
PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN Kinanza, Candra; Kurnia, Kurnia
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 7 (2017)
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ABSTRACTThis research is aimed to examine the influences of Good Corporate Governance in accordance with managerial ownership, institutional ownership, independent commissioner, audit commitees and financial performances of the firm value LQ45. The population is all companies which are listed in Indonesia Stock Exchange (IDX). The samples are LQ45 companies which are listed in Indonesia Stock Exchange in 2012-2015 periods. The total samples are 18 LQ45 companies which have been selected by using purposive sampling. The analysis method has been done by using multiple regression analysis techniques. The result of the analysis shows that managerial ownership does not give influence to the firm value, the institutional ownership does not give any influence to the firm value, independent board of commissioners does not give any influence to the firm value, the audit committe does not give any influence to the firm value, the return on assets (ROA) gives influence to the firm value, and the return on equity (ROE) gives influence to the firm value.Keywords: Good Corporate Governance financial performance, firm value.
PENENTUAN STRATEGI UNTUK MENCIPTAKAN KEUNGGULAN BERSAING PADA PESONA BATIK MADURA Islamiah, Rifatul; Mildawati, Titik
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 7 (2017)
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ABSTRACTThis research is aimed to find out the application of the SWOT analysis as the formulating strategy to create a competitive advantage at Pesona Batik Madura. This research has been conducted by using qualitative method which performs observation, interviews, and documentation. The results are then analyzed by using the SWOT analysis method whichconsists of identifying strengths and weaknesses by using the IFAS matrix and to identify opportunities and threats by using the EFAS matrix. Pesona Batik Madura has greater strengths than weaknesses which is shown in the IFAS matrix whereas the threats that is experienced the company is larger than the opportunitiesthat is shown by the EFAS matrix. Moreover,by using ST strategy (Strength Threats Strategies) companies can combine the differentiation strategy. Based on the result of the SWOT analysis and strategy formulation, it can be concluded that the differentiation strategy has made the percentage of sales increases in each month and customers are satisfied with the services which have been provided. So that companies can be more superior in the batik business competition by applying the SWOT analysis.Keywords: SWOT analysis, SWOT matrix, IFAS, EFAS, differentiation strategy.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN DIVIDEN PADA PERUSAHAAN CONSUMER GOODS DI BEI Andriani, Andriani; Amanah, Lailatul
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 7 (2017)
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ABSTRACT Dividend is the company retain earning which is shared to the shareholders. The decision in dividend sharing to the shareholders often creates problem between company management and shareholders so it is necessary to notice some factors which influence the dividend sharing. The purpose of this research is to test the influence of quick ratio (QR), return on investment (ROI), debt to asset ratio (DAR), firm size (SIZE), company growth (GROWTH), risk (BETA), free cash flow (FCF), and total assets turnover (TATO) to the dividend policy (DPR). The population is all consumer goods manufaturing companies which are listed in Indonesia Stock Exchange in 2011-2015 periods. The samples collection technique has been done by using purposive sampling technique and 11 companies which have met the criteria with 5 year research periods so the number of the observation is 55 observations. The data analysis technique has been done by using multiple linear regressions analysis. Based on the result of goodness of fit test the models which have been built have met the fit criteria. The result of hypothesis test shows that return on investment, debt to asset ratio and firm size give influence to the dividend policy whereas quick ratio, company growth, risk, free cash flow, and total assets turnover do not give any influence to the dividen policy. Keywords: financial performance, size, risk, free cash flow, dividen policy
PENGARUH RASIO KEUANGAN TERHADAP RETURN SAHAM Rusydina, Arifah; Praptoyo, Sugeng
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 7 (2017)
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ABSTRACTIn conducting investment, investors are faced by the uncertainty between the return which will be gained and the risk which will be faced by the company. This research is meant to find out the influence of liquidity, solvability, activity, profitability and market ratio to the stock return. Population is all companies in LQ45 index which are listed in Indonesia Stock Exchange. The sample collection technique has been done by using purposive sampling and multiple regressions analysis technique. The result of the test shows that simultaneously current ratio, debt to equity ratio, total asset turnover, return on equity and earning per share has influence to the stock return. This result is supported by the acquisition of correlation coefficient level is 61.4% shows the correlation among the models which have been used in this research to the return is firm. The result of partial test shows that current ratio, and total asset turnover does not give any significant influence to the stock return. Meanwhile, debt to equity ratio, return on equity and earning per share shows significant influence to the stock return.Keywords: Current Ratio, Debt To Equity Ratio, Total Asset Turn Over, Return On Equity, Return Saham
PENGARUH KARAKTERISTIK PERSONAL AUDITOR TERHADAP PERILAKU MENYIMPANG DALAM AUDIT Cahyadini, Erymesha Putri; Wahidahwati, Wahidahwati
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 7 (2017)
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ABSTRACTThe purpose of this research to examine the influence of auditor personal characteristics to the deviant behavior in audit. The deviant behavior in audit is measured by locus of control, performance, organization committment, and turnover intention. This research is a quantitative research. The population is thw audit board of republic of Indonesia East Java province representative and the sample collection technique has been done by using purposive sampling method. 56 respondents have been selected as samples. The data collection technique has been carried out by using survey method. The data is the primary data in the form of questionnaires which have been issued to the respondents. The analysis method has been done by using multiple lienar regressions and the SPSS (Statistical Product and Service Solutions) 20.0 version. The deviant behavior in audit has been done by the person to cover the weaknesses he or she has and there is high opportunity to conduct deviant behavior in order to stay in the related organization and does not loss his or her job.Keywords: locus of control, performance, organization committment, turnover intention, deviant behavior in audit

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