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 29 Documents
 1   2   3 
Search results for , issue " Vol 6, No 7 (2017)" : 29 Documents clear
PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL PEMODERASI Heder, Heder; Priyadi, Maswar Patuh
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 7 (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 and the influence of the implementation of good corporate governance to the correlation of financial performance to the firm value. The samples are manufacturing companies which are engaged in consumer goods industry sector which are listed in Indonesia Stock Exchange in 2012-2015 periods. The sample collection technique has been done by using purposive sampling, and 13 companies have been obtained as samples. This research has been done by using moderation regressions analysis and the SPSS (Statistical Product and Service Solutions). The result of the research shows that: (1) financial performance has significant and positive influence to the firm value. (2) Managerial ownership is the moderating variable to the correlation of financial performance to the firm value, meanwhile the institutional ownership is not a moderating variable.Keywords: financial performance, firm value, good corporate governance.
PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Afandi, Cicanthika Dyah Fitria; Riharjo, Ikhsan Budi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 7 (2017)
Publisher : STIESIA

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

Abstract

ABSTRACTThis research is aimed to find out the influence of Intellectual Capital which is proxy by Pulic model (VAIC) and company performance which is proxy by Return on Equity (ROE) in the LQ-45 companies which are listed in Indonesia Stock Exchange. The sample in this research is the LQ-45 companies which are listed in Indonesia Stock Exchange (IDX). In this research the sample collection technique has been done by using purposive sampling, and based on the predetermined criteria, then 17 samples LQ-45 companies in 2013-2015 periods have been selected. This research has been carried out by using multiple linear regression analysis and SPSS version 23. The result of the research shows that: (1) value added capital employed (VACA) give positive influence to the Return On Equity (ROE); (2) value added human capital (VAHU) does not give any influence to the Return On Equity (ROE); (3) structural capital (STVA) does not give any influence to the Return On Equity (ROE).Keywords: intellectual capital, return on equity, value added capital employed, value added human capital, structural capital value added
PENGARUH STRUKTUR KEPEMILIKAN, KEBIJAKAN DIVIDEN, HUTANG DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN Pertiwi, Santi Trisno; Hermanto, Suwardi Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 7 (2017)
Publisher : STIESIA

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

Abstract

ABSTRACTThis research is meant to examine the influence of ownership structure which consists of managerial ownership (SKM) and institutional ownership (SKI), dividend policy (DPR), debt policy (DER), and profitability (ROE) to the firm value. The population of this study is all over of property companies in 2012-2015 periods which are listed in Indonesia Stock Exchange (IDX).The sample selection has been done by using purposive sampling to the 172 financial statements of 43 property companies which are listed in Indonesia Stock Exchange (IDX) and the data has been obtained from the official website of Indonesia Stock Exchange (www.idx.co.id). This test uses multiple linear regression analysis technique with SPSS (Statistical Product and Service Solutions) application tool. The result of the analysis which has been done by using multiple analysis shows that managerial ownership (SKM), dividend policy (DPR), debt policy (DER) and profitability (ROE) give positive influence to the firm value whereas institutional ownership (SKI) does not give any influence to the firm value with the Adjusted R Square is 0.234 or 23.4% That the independent variable is less able to influence the dependent variable while the remaining 0.766 or 76.6% is influenced by other variables.
PENGARUH INTELLECTUAL CAPITAL DAN CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN Sari, Arum Puspita; Priyadi, Maswar Patuh
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 7 (2017)
Publisher : STIESIA

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

Abstract

ABSTRACTThe purpose of this research is to find out the influence of intellectual capital and corporate governance to the corporate performance which is proxy by price to book value (PBV). The population is 142 manufacturing companies which are listed in Indonesia Stock Exchange (IDX) in 2010-2014 periods. The sample collection has been done by purposive sampling. 19 sample companies have been selected as samples based on the predetermined criteria. The data analysis has been carried out by using multiple linear regressions and SPSS (Statistical Product and Service Solutions) 23rd version application. The result of the F test shows that simultaneously all independent variables give significant influence to the corporate performance. The result of the t test shows that capital employed efficiency (CEE) and structural capital efficiency (SCE) gives positive influence to the corporate performance, but human capital efficiency (HCE) gives negative influence to the corporate performance. Meanwhile, institutional ownership and managerial ownership give negative influence to the corporate performance and independent board of commisioners give positive influence to the corporate influence.Keywords: intellectual capital, corporate governance, price to book value
PENGARUH KINERJA KEUANGAN TERHADAP RETURN SAHAM Rachmawati, Ike Devi; Rahayu, Yuliastuti
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 7 (2017)
Publisher : STIESIA

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

Abstract

ABSTRACTThe purpose of this research is to find out the influence of financial performance to the stock return on miningcompanies which are listed in Indonesia Stock Exchange in 2012-2015 periods. The variables in this research areCurrent Ratio, Debt to Equity Ratio, Earnings Per Share, Return on Asset, and Total Asset Turnover as theindependent variables and stock return as the dependent variable. The population has been obtained by usingpurposive sampling method on mining companies in Indonesia Stock Exchange in 2012-2015 periods and basedon the predetermined criteria 9 mining companies have been selected as samples. So 36 research data have beenobtained. The analysis method has been carried out by using multiple linear regressions and the SPSS(Statistical Product and Service Solutions) 23rd version. The result of the research shows that Debt to EquityRatio, Earning Per Share, Return on Asset , and Total Asset Turnover give positive and significant influence tothe stock return whereas Current Ratio does not give any significant influence to the stock return.Keywords: Debt to equity ratio, earnings per share, return on asset, total asset turn over, stock return.
PENGARUH KINERJA KEUANGAN, KEBIJAKAN DIVIDEN, KEPUTUSAN INVESTASI DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN Prastika, Indri Wahyu; Amanah, Lailatul
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 7 (2017)
Publisher : STIESIA

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

Abstract

ABSTRACT The purpose of this research is to examine the influence of financial performance which is measured by return on equity (ROE), debt to equity ratio (DER), the dividend policy is measured by dividend payout ratio (DPR), the investment decision is measured by price earnings ratio (PER), and the firm size is measured by the natural log (Ln) of the total assets of the firm value is measured by price book value (PBV). The population is all consumer goods industry manufacturing company sector listed in Indonesia Stock Exchange. The sample collection technique has been done by using purposive sampling technique. Based on the predetermined criteria 16 companies during the period of 2013 to 2015 with the observation of data as many as 48 have been obtained as samples. The analysis method has been done by using multiple linear regression analysis. The result of this research indicates that profitability and the investment decision give influence to the firm value. Whereas leverage, dividend policy, and Firm size does not give any influence to firm value.Keywords: Financial performance, dividend policy, investment decision, firm size, firm value.
PENERAPAN SISTEM BAGI HASIL DAN PERLAKUAN AKUNTANSI PEMBIAYAAN MUDHARABAH Pertiwi, Petty Amalia; Sapari, Sapari
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 7 (2017)
Publisher : STIESIA

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

Abstract

ABSTRACTAlong with the sharia economic development, Islamic financial institutions are required to bemore optimal in managing their financial activities. This research is aimed to find out the procedures,the accounting treatment, and the calculation of Mudharabah with reference to SFAS No. 105. Thesubject of this research is Sharia Financial Service Cooperative (KJKS) Muamalah Berkah SejahteraSurabaya. The analysis technique has been done by using qualitative descriptive, in which the data hasbeen obtained from the company is analyzed and compared with the existing theories.The result of the research shows that KJKS Muamalah Berkah Sejahtera Surabaya has run theprocedure of mudharabah financing well, the process of providing information in terms of mudharabahfinancing has been done, pillars and terms of mudharabah financing has been fulfilled, mudharabahfinancing has been documented, and investment activities which has been financed is in accordancewith Islamic principles. Moreover, KJKS Muamalah Berkah Sejahtera Surabaya has implemented theaccounting treament and the calculation of profit sharing in accordance with the SFAS No. 105 quitewell in terms of recognizing, measuring, presenting and performing disclosure.Mudharabah financing recognition is carried out on the delivery of the capital, when the revenueacquisition of profit sharing, and the return mudharabah capital. The presentation of mudharabahfinancing in the financial statements on the balance sheet component on the next side of assets, profit /loss is presented in the form of grouping of revenues and expenses according to the characteristics oftransactions, and disclosures are presented in the recording to the financial statements.Keywords: Sharia Finance, Mudharabah financing, profit sharing.
PENGARUH STRUKTUR MODAL, PROFITABILITAS, GROWTH OPPORTUNITY DAN LIKUIDITAS TERHADAP NILAI PERUSAHAAN Deli, Eka Putri Ismi Novita; Kurnia, Kurnia
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 7 (2017)
Publisher : STIESIA

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

Abstract

ABSTRACT This research is meant to examine (1) the influence of capital structure to the firm value, (2) the influence of probability to the firm value (3) the influence of growth opportunity to the firm value (4) the influence of liquidity influence to firm value.This research is a casual comparative research (causal-comparative research). The research population is manufacturing companies which are listed in Indonesia Stock Exchange (IDX) in 2011-2015 periods. The sample has been determined by using purposive sampling and predetermined criteria, so that 18 companies (90 firm year) which have fulfilled criteria have been obtained as samples. The data has been obtained from Indonesian Capital Market Directory (ICMD) and through the STIESIA Surabaya investment gallery Indonesia stock exchange Surabaya. The data analysis technique has been carried out by using classic assumption test, multiple regression and hypothesis test.The result of the research shows that based on the model feasibility the variavles of capital structure, profitability, growth opportunity, and liquidity have been obtained and give significant influence to the firm value, it also shows that the influence of independent variables, can explain the variety of firm value. Meanwhile, the result of hypothesis test has proven that; 1)Capital structure has significant and positive influence to the firm value; 2)Profitability has significant and positive influence to the firm value; 3) Growth opportunity has significant and positive influence to the firm value; 4) Liquidity has significant and positive influence to the firm value Keywords: Capital structure, profitability, growth opportunity, liquidity, firm value
PERANAN AUDIT INTERNAL TERHADAP KEPATUHAN STANDAR OPERASIONAL PROSEDUR (SOP) PADA PT X Wulandari, Tri; Fidiana, Fidiana
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 7 (2017)
Publisher : STIESIA

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

Abstract

ABSTRACTThis research’s goal is for knowing the role of internal audit to Standard Operating Procedure (SOP) in PT X, checking employee performance to reach an effective and efficient performance it is also to see the result of employee performance which its possibility doing standard operating procedure deviation had been done by the parties of internal company.This reseach is a descriptive research, done in PT X. The subject is the head of department (Internal Audit, Accounting, Financial and Credit Analyst). The object is the role of Internal Audit to standard operating procedure obeisance. The datas collecting techniques are interview and documentation. Research analyze technique is qualitatif analyze by using primary and secondary data. The result of this research shows that the role of internal audit to standar operasional procedure obeisance of PT X is very important. It can be seen by employee performance already good enaugh in doing their duties and function given by the company. In other hand at a new education year, happen some cancelled jobs on such kind of parts as maintenance and administration. It is showed by audit result gound that shows some system and procedure deviation caused by the lack of company documents checking.Keywords : Internal Audit, Standard Operating Procedure, Performance

Page 3 of 3 | Total Record : 29

 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