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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 8 (2017)" : 29 Documents clear
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP AUDIT DELAY PADA PERUSAHAAN LIQUID 45 Ariyanti, Rizky; Sapari, Sapari
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 8 (2017)
Publisher : STIESIA

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Abstract

ABSTRACTThis research is aimed to test the influence of company characteristic which is proxy by total assets, profitability, leverage, auditor opinion, and PAF size to the audit delay through financial statement which has been prepared by Liquid 45 Companies which are listed in Indonesia Stock Exchange. The audited financial statement is financial statement has been audited by the auditors. The financial statement has an advantage as the management responsibility to the stockholders and also for the decision making. It is required to find out the financial position, company performance, and changes of financial position. Audit delay is the length of the day which is needed by the auditors to finish the audit task which is measured from the closing date of year book until the audit statement is published.The population of this research has been done by using purposive sampling method at liquid 45 companies which are listed in Indonesia Stock Exchange during 2012-2015 periods and based on the predetermined criteria, 20 companies have been selected as samples. The analysis method has been carried out by using multiple linear regressions analysis and the SPSS. The result of the t test shows that in the analysis factor there are 2 of 5 variables which give influence to the audit delay, i.e. profitability and leverage. Meanwhile, the total assets, auditor opinion, and PAF size do not have any influence to the audit delay.Keywords: Audit delay, profitability, leverage.
PERANAN SISTEM INFORMASI AKUNTANSI DALAM PENGENDALIAN PERSEDIAAN BAHAN BAKU PADA UD NANITA Windiati, Aulia Desy; Asyik, Nur Fadjrih
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 8 (2017)
Publisher : STIESIA

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ABSTRACTThis research is aimed to analyze the role of accounting information systems in raw material inventory control, in the form of activities and procedures which is related to the accounting information system, raw material inventory control system and sales targets at UD Nanita. This research uses descriptive and qualitative methods. The steps which has been taken to achieve the objectives of this research are: descriptive analysis of the accounting information system of raw material supply and internal control which has been applied by the company by identifying problems and causes of the problems which has been encountered by the company, calculating analysis of sales targets that can be achieved by the company. The result of the research shows that UD Nanita has inventory information system and internal control that support the business, but the inventory accounting information system and internal control of companies is still required to be improved and supervised, The issues which occurrs in the UD Nanita is the mismatch between the total amount of inventory on the card stock and the execution of tasks on each department which is still not in accordance with the actual tasks, then the calculation of the sales target is determined based on the reports from previous sales.Keywords: Inventory accounting information system, internal control, stock card, sales target.
PENGARUH SIZE, PROFITABILITAS DAN LEVERAGE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY Sumaryono, Ani; Asyik, Nur Fadjrih
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 8 (2017)
Publisher : STIESIA

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ABSTRACTThis study is aimed to examine the influence of Size (firm size), profitability (ROA) and leverage (DER) to the corporate social responsibility disclosure in the consumer goods industry companies which are listed in Indonesia Stock Exchange. The samples have been selected by using purposive sampling method. The population is all consumer goods industry companies which are listed in Indonesia Stock Exchange in 2012-2015 periods. The population is 33 consumer goods industry companies and 21 consumer goods industry companies with 4 years observation sample in 2012-2015 periods have been selected as samples. The analysis method has been carried out by using multiple linear regression analysis and the SPSS (Statistical Product and Service Solution). The result of there search indicates that size give positive and significant influence to the corporate social responsibility disclosure with its regression coefficient is 6.974 and its significant level is 0.000, profitability does not give any influence to the corporate social responsibility disclosure with its regression coefficient is 0.765 and its significant level is 0.447, leverage give positive influence to the corporate social responsibility disclosure with its regression coefficient is 2.501 and its significant level is 0.014. It has been found from the determination coefficient (R2) that the R square value is 0.441, or 44.1%, which means the ability of size, profitability and leverage in explaining corporate social responsibility disclosure variable as the dependent variable is still low.Keywords: Size, profitability, leverage, corporate social responsibility.
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN Silalahi, Adelina Christin; Ardini, Lilis
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 8 (2017)
Publisher : STIESIA

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ABSTRACTThis study is aimed to examine the influence of corporate social responsibility disclosure, leverage which is proxy by Debt to Equity Ratio and firm size to the financial performance which is proxy by return on assets by the annual financial statements which have been prepared by the manufacturing companies which are listed in Indonesia Stock Exchange. The population has been obtained by using purposive sampling method to the manufacturing companies which are listed in Indonesia Stock Exchange (IDX) in 2013-2015 periods and based on the predetermined criteria, 41 manufacturing companies have been selected as samples. The analytical method has been done by using multiple linear regressions analysis and the SPSS (Statistical Product and Service Solutions). The result of the research shows that corporate social responsibility disclosure give positive and significant influence to the financial performance. Debt to Equity Ratio (DER) give significant and negative influence to the financial performance. Meanwhile firm size does not give any influence to the financial performance of the company.Keywords: Corporate social responsibility, leverage, firm size, financial performance
PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN Wulansari, Retno; Sapari, Sapari
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 8 (2017)
Publisher : STIESIA

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ABSTRACTCorporate social responsibility is the form of corporate responsibility to improve social and environmentalproblems which has occurred by operational activities of the company whereas the implementation of goodcorporate governance basically has the objective to provide advances to the performance of a company to allparties who concerned with the company are underserved. The purpose of this research is (a) to examineempirically the corporate social responsibility disclosure give influence to firm value, (b) to examine empiricallythe implementation of good corporate governance give influence to the firm value. The data collection techniqueshas been performed by using documentation method in the form of annual financial statements of manufacturingcompanies which have been obtained from Indonesia Stock Exchange. The data analysis has been carried out byusing multiple linear regression analysis. Based on the results of the hypothesis test, it can be concluded that (1)corporate social responsibility disclosure give positive influence to the firm value. By conducting the practice ofcorporate social responsibility, it can enhance the company image in the eyes of the public and shareholders, (2)the implementation of good corporate governance give positive influence to the firm value, when the companyhas implemented the good corporate governance.Keywords: CSR, GCG, firm values.
ANALISIS KESESUAIAN AKUNTANSI RAHN EMAS DALAM PERSPEKTIF PSAK PADA HADITS IMAM BUKHARI Agustin, Yuliana; Wahidahwati, Wahidahwati
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 8 (2017)
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ABSTRACTThis research is meant to find out the accounting treatment sharia gold pawn product at Sharia Islamic pawnshop Surabaya with gold pawn practice case study on Islamic pawnshop Blauran branch Surabaya which has been set out in the SFAS and measured its compatibility with the hadith of Imam Al-Bukhari. The legal basis of sharia pawn in Indonesia is using the hadith of Imam Al-Bukhari that has been used as a reference, i.e., the story of armor, the story of mounts or vehicles and the story of anshar men. The gold pawn products in the accounting treatment is regulated in the SFAS 59 (qardh), the SFAS 107 (Ijara) and the PAPSI of 2013. The result of the research shows that the contract which has been used in Sharia pawnshop has been carried out by using rahn, qardh and Ijara contract. In the aspect of measurement and recognition it has been performed in accordance with the SFAS 59 about (qardh contract), the SFAS 107 about (Ijara contract) and PAPSI of 2013. However, there are things that are not in accordance with the hadith of Imam Al-Bukhari and Muslim that is the loan on qardh financing, the determination of the administrative costs is based on the amount of the loan, the classification of the percentage ijarah discount rate and the combination of qardh and ijara contract. As it is in accordance with the hadith of Imam Al-Bukhari Muslim that the system costs Ijara, full repayment, and auctions.Keywords: SFAS 59 (qardh), SFAS 107 (ijara), PAPSI of 2013, the Hadith of Imam Bukhari.
PENGARUH STRUKTUR MODAL, SIZE, PROFITABILITAS, DAN STRUKTUR KEPEMILIKAN TERHADAP NILAI PERUSAHAAN Anggraini, Kevin Yulia; Mildawati, Titik
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 8 (2017)
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ABSTRACTThis research is aimed to examine empirically the influence of capital structure, size, profitability and ownership structure to the firm value. The population is manufacturing companies which are listed in Indonesia Stock Exchange in 2012-2015 periods. The samples are 21 companies companies which have been selected by purposive sampling. This research has been carried out by using multiple linear regressions analysis and classic assumption test. These result of the research indicates that size give positive influence to the firm value because company with a large size indicates the company has a high commitment, profitability give positive influence to the firm value because when the company has high level of profit, its firm value will be high. Capital structure does not give any influenceto the firm value, as investors tend to asset the company by taking into account profits. Managerial ownership does not give anyinfluence because of the small numbersof stocksthat are owned by the managerial will make so as decrease the firm value. The institutional ownership does give any influence because large number of stockholders is ineffective in monitoring the manager behavior in the company.Keywords: capital structure, size, profitability, ownership structure, firm value.
PENGARUH PERTUMBUHAN PENJUALAN, EARNING PER SHARE, DAN KEBIJAKAN DIVIDEN TERHADAP HARGA SAHAM Sari, Oktavia Kartika; Sapari, Sapari
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 8 (2017)
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ABSTRACTThis study is aimed to test whether the sales growth, earnings per share, and dividend policy influence the stock prices of the property and real estate companies which are listed in Indonesia Stock Exchange. This research uses secondary data in the annual report of property and real estate companies which are listed in Indonesia Stock Exchange in 2011-2015 periods. The data analysis technique has beenn done by using multiple linear regressions analysis and the data examination is normality test and classic assumption test which consists of heteroscedasticity test, multicollinearity test, and autocorrelation test. The result of the research shows that sales growth has no significant influence to the stock prices. Earnings Per Share and dividend policies have significant influence to the stock prices which means that the size of the profits which has been generated by the company give influence to the stock prices. When corporate profits is high, the stock price increases. Dividend policy in this case concern about the attitude of the company regarding the use of profits are the rights of the investors. If the dividend increases, the stock prices also increases.Keywords: sales growth, earnings per share, dividend policy, stock prices
PENGARUH PAD, DAU, SILPA DAN LUAS WILAYAH TERHADAP BELANJA MODAL Afkarina, Zia; Hermanto, Suwardi Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 8 (2017)
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ABSTRACTThis research is meant to examine the influence of local own source revenue, general allocation fund, Surplusof Financing Budget and territory to the capital expenditure in the districts / citiesgovernment in EastJava province in 2012-2015 periods. The research method has been done by using purposive sampling with the numbersof samples are 148 financial statements from 38 districts / cities in all East Java provinces. The data is the secondary data has been obtained from the realization ofLocal Government Budget (APBD) of districts / cities in East Java Province with the observation period is 2012-2015 which has been obtained fromthe Audit Board of the Republic of Indonesia East Java Province. The result of this research which has been carried out by using multiple analysis shows that local own source revenue, general allocation fund and territorygive positive influence to the capital expenditure. Meanwhile, the remaining is Surplus of Financing Budget does not give any significant influence to the capital expenditure, with the R square 0.959 or 959%, shows that independent variablesgive influence to the dependent variable.Keywords: Local own sources, general allocation fund, Financing Budget Surplus area, capital expenditure.
PENERAPAN BALANCED SCORECARD SEBAGAI TOLAK UKUR PENGUKURAN KINERJA PADA ORGANISASI NIRLABA Arofah, Dewi; Priyadi, Maswar Patuh
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 8 (2017)
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ABSTRACTThis research is aimed to test and to analyze the performance of RA. Basoeni Regional General Hospitals Mojokerto based on learning and growth perspective, internal business perspective, customer perspective and financial perspective by using the Balanced Scorecard method. The research objects are RA. Basoeni Regional General Hospitals Mojokerto in 2014 and 2015 which requires 80 patients and 50 employees as the respondents who have been selected by using purposive sampling. The data collection techniques have been done by performing preliminary survey, questionnaires, literary study, documentation, and interview. The method has been done by using descriptive qualitative analysis. The result of the research shows that RA. Basoeni Regional General Hospitals Mojokerto have had clear vision, mission, strategic goals and objectives. In 2014 and 2015 the average performance on learning and growth perspective is quite good since the numbers of employees decrease, the performance of the internal business perspective both when it is reviewed from inpatients in the surgery process, the performance on customer perspective because it shows patients satisfied with the provided services and perspective finances is better but it is still less economical in the use of the budget.Keywords: balanced scorecard, growth and learning perspective, internal business perspective, customer perspective and finance.

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