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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 26 Documents
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Search results for , issue " Vol 6, No 9 (2017)" : 26 Documents clear
PENGARUH KUALITAS ASET, RENTABILITAS, MODAL DAN LIKUIDITAS TERHADAP HARGA SAHAM BANK Christie, Cicilia Novi Atika; Andayani, Andayani
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 9 (2017)
Publisher : STIESIA

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Abstract

ABSTRACT This research is meant to test the influence of assets, profitability, capital and liquidity to the stock price which are listed in the IDX. Assets in this research has been measured by using Non-Performing Loan ratio (NPL), profitability has been measured by using Return On Asset ratio (ROA) and Return On Equity (ROE), capital has been measured by using Capital Adequacy Ratio (CAR) and liquidity has been measured by using Loan to Deposit Ratio (LDR). This research has been carried out by using secondary data which includes 26 banking companies in 2012-2014 periods and it has been done by using purposive sampling technique. The data analysis technique has been carried out by using multiple linear regressions analysis. It has been found from the result of the analysis, that Non-Performing Loan (NPL) does not have any influence to the stock price; Return On Asset (ROA) has positive influence to the stock price; Return On Equity (ROE) does not have any influence to the stock price; Capital Adequacy Ratio (CAR) has negative influence to the stock price; Loan to Deposit Ratio (LDR) does not have any influence to the stock price. Keywords: Non performing loan, profitability, capital adequacy ratio, loan to deposit ratio , stock price.
PENGARUH PROFITABILITAS, GROWTH, KEBIJAKAN HUTANG DAN KEPEMILIKAN INSTITUSIONAL TERHADAP KEBIJAKAN DIVIDEN Novianti, Zulfa Eka Widya; Amanah, Lailatul
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 9 (2017)
Publisher : STIESIA

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ABSTRACTThe purpose of this research is to examine the influence of profitability variable which is measured by return on assets (ROA), growth is measured by using total assets (GRT), debt policy is measured by debt to equity ratio (DER), institutional ownership is measured by (INST), and dividend policy is measured by dividend payout ratio (DPR). The population is all consumer goods industrial sector manufacturing companies which are listed in Indonesia Stock Exchange. The data has been obtained from www.idx.co.id and STIESIA Indonesia Stock Exchange Corner. 13 sample companies have been selected as sample by using purposive sampling technique with the criteria industrial manufacturing companies which are listed in Indonesia Stock Exchange in 2012-2015 periods. The predictive ability of profitability, growth, debt policy, institutional ownership to the DPR is 54.9% as it is described by the magnitude of adjusted R-square is 0.549 or 54.9%, whereas the remaining 45.1% is influenced by other factors which are not included in the research model. The result of the research shows that profitability (ROA) and debt policy (DER) does not give any influence to the DPR. Growth, in this research, gives negative influence to the DPR and institutional ownership gives positive influence to the DPR.Keywords: Profitability, growth, debt policy, institutional ownership, dividend policy
PENGARUH ASIMETRI INFORMASI, MEKANISME CORPORATE GOVERNANCE DAN KOMPENSASI BONUS TERHADAP MANAJEMEN LABA Yustiningarti, Norma Dwi; Asyik, Nur Fadjrih
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 9 (2017)
Publisher : STIESIA

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ABSTRACTThis research is aimed to examine the influence of asymmetric information, corporate governance mechanism, and bonus compensation to the earnings management. The research population is all consumer goods companies which are listed in Indonesia Stock Exchange in 2013-2015 periods. The sample selection has been conducted by using purposive sampling method, and it has obtained as many as 63 observation. The statistic method has been carried out by using multiple regressions analysis. In this research, asymmetric information has been measured by using relative bid-ask spread, corporate governance mechanism has been measured by using factor score, and bonus compensation has been measured by using dummy which gives value 1 to companies that give bonuses and 0 for companies that do not give a bonus. Earning management has been measured by using modified jones model. The result of the research shows that simultaneously the asymmetric information, corporate governance mechanism and bonus compensation has significant influence to the earnings management. The result of partial test shows that asymmetric information has significant influence to the earnings management, bonus compensation has significant and positive influence to the earnings management, and corporate governance mechanism does not have any significant influence to the earnings management.Keywords: Asymmetric information, corporate governance mechanism, bonus compensation, earnings management.
ANALISIS FAKTOR YANG MEMPENGARUHI PEMBIAYAAN BAGI HASIL MUDHARABAH PADA BANK UMUM SYARIAH Choirudin, Ahmad; Praptoyo, Sugeng
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 9 (2017)
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ABSTRACTThis research analyzes some factors which give influence to the mudharaba financing. This researchis aimed to tests the Deposits of Mudharabah (DM), Capital Adequacy Ratio (CAR), Non Performing Financing (NPF), Financing to Deposit Ratio (FDR), and Operating Expenses to Operating Income (BOPO) to the Mudharabah Financing (PM). The population in this researchhas been obtained by using purposive sampling method on Islamic commercial banks in Indonesia in 2012-2015 periods. Based on the predetermined criteria then 10 Islamic commercial banks have been selected as samples. The datahas been obtained from the quarterly reports of syariah banks. The observation objects are 160 data. The analysis method has been carried out by using multiple linear regression with SPSS software (Statistics Product and Service Solutions) 22.0 version. Based on the result of multiple linear regression analysis, the results of this research indicates that the deposits of mudharaba give positive influence to the mudharaba financing, capital adequacy ratio give positive influence to the mudharaba financing, financing to deposit ratio give positive influence to the mudharaba financing, non-performing financing give negative influence to the mudharaba financing, costs operating to operating income (BOPO) does not giveany influenceto the mudharaba financing.Keywords: DM, CAR, NPF, FDR, PM.
PENGARUH PENDAPATAN ASLI DAERAH DAN DANA ALOKASI UMUM PADA BELANJA MODAL Jemparut, Maria Selcindya; Riduwan, Akhmad
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 9 (2017)
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ABSTRACTThe purpose of this research is to examine whether local own source revenue and general allocation fund give influence to the capital expenditure on the government of districts / cities in East Java. The data is the local own source revenue and the general allocation fund is originated from the realization of the report of Local Budget of districts/cities in East Java in 2013-2015 periods, it has been obtained directly from the Audit Board of the Republic of Indonesia of East Java. The samples have been determined by using purposive sampling on districts /cities in East Java. Based on the predetermined criteria 108 samples. The hypothesis test has been done by using multiple linear regression analysis. The result of the research shows that: (1) local own source revenue give positive influence to the capital expenditure because when the acceptance of the local own source revenue is getting high, the capital expenditure which has been budgeted will be high; (2) general allocation fund give positive influence to the capital expenditure because when the acceptance of general allocation fund is getting high, the capital expenditure which can be allocated will be high.Keywords: local own source revenue, general allocation fund, capital expenditure
PENGARUH KOMPETENSI DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT Charendra, Oktaviana Dian; Kurnia, Kurnia
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 9 (2017)
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ABSTRACTPublic accountants have an obligation to maintain audit quality, it can be determined by two things: thecompetence and the independence. Therefore the aim of this research is to analyze the influence of competenceand independence of the auditor to the audit quality.The population is the entire staff auditor at the PublicAccountant Firm (PAF) in Surabaya. The sample collection technique has been done by using simple randomsampling or simple random which is done by selecting it directly from random population and it has generatedas many as 50 respondents from 10 PAF auditor in the city of Surabaya. The data is the questionnaires whichhave been issued in PAF, this research has been done by using multiple linear regression analysis model.It hasbeen found from the result of the research that the competence and the independence give positive influencetothe audit quality, it shows that when the level of competence and independenceof the auditor is the level of auditquality which has been generated will be high as well.Keywords: Audit quality, competence, independence.
PENGARUH PERENCANAAN STRATEGI DAN PENGENDALIAN INTERN TERHADAP KINERJA KARYAWAN Latifa, Tadzkirotul; Widyawati, Dini
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 9 (2017)
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ABSTRACTThis research is meant to find out the influence of strategy planning and internal control to the employee performance of PT Kereta Api Indonesia (Persero) DAOP 8 Surabaya. If the strategy planning can determine the success of an organization, so that it is expected that internal control canencourage the employees to improve the quality of employee performance. The population is 50 employees who work at PT Kereta Api Indonesia (Persero) DAOP 8 Surabaya. This research is a quantitative research. Mean while,the analysis method has been conducted by using multiple linear analysis with F test and multiple determination coefficient, and the hypothesis test has been done by using t test. The result of the research shows that strategy planning (Ps) give significant and positive influence to the employees performance (Kk), it is proven by the result of the t test shows that t count is 2.213 with its significance value is 0.032 < 0.05 and internal control (Pi) give significant and positive influence to the employee performance (Kk), this can be seen by using t test shows that t count value 5.980 with its significance value is 0.000 < 0.05.Keywords: Strategy planning, internal control, employee performance.
PENGARUH PROFITABILITAS, KESEMPATAN INVESTASI, DAN LEVERAGE TERHADAP KEBIJAKAN DIVIDEN TUNAI Chayati, Nuning Nur; Asyik, Nur Fadjrih
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 9 (2017)
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ABSTRACTThis research is aimed to examine empirically the influence of profitability, investment decision, and leverage to the cash dividend policy. The dependent variable of this research is cash dividend policy, meanwhile the independent variables are profitability, investment decision, and leverage. The population is property, real estate, and building construction companies which are listed in Indonesia Stock Exchange in 2011-2015 periods. The sample collection technique has been done by using purposive sampling. Based on the criteria, 18 property, real estate, and building construction companies have been selected as the research samples. The analysis instrument has been carried out by using multiple linear regressions with the model statutes test i.e. the F test of coefficient determination (R2) and hypothesis test (t-test). The classic assumption test has been carried out in this research i.e.: normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test. Based on the result of the research, it has been found that there is profitability (ROA) which gives significant and negative influence to the cash dividend policy. The investment opportunity give significant and positive influence to the cash dividend policy. Leverage does not have any significant influence because the significance value is greater than 0.05.Keywords: Cash Dividend policy, profitability, investment opportunity, leverage.
PENERAPAN SISTEM INFORMASI AKUNTANSI PENJUALAN DALAM UPAYA MENINGKATKAN PENGENDALIAN INTERNAL Kholidah, Nur Diana; Widyawati, Dini
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 9 (2017)
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ABSTRACTThis research is aimed to evaluate the role of sales accounting information system in order to improve the internal control which has been carried out by PT. Dimensi citra semesta which engages in the field of sales of medical equipment. The method has been carried out by using descriptive qualitative method and the data collection techniques have been done by performing observation, interviews, and documentation. The result of the research shows that sales accounting information system which have been applied by PT. Dimensi citra semesta has presented information which is required by the company accurately and correctly although there are still weaknesses which needs to be improved from the sales report is not sufficient due to the absence of sales reports per item of goods, sales per customer reports, and sales reports details. Overall, the internal control at PT. Dimensi citra semesta has been running adequate because it has met the elements of internal control.Keywords: Sales accounting information system, Internal control, Sales activity
PENGARUH PROFITABILITAS DAN MODAL INTELEKTUAL TERHADAP NILAI PERUSAHAAN Andhieka, Krisnayana Tio; Retnani, Endang Dwi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 9 (2017)
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ABSTRACTThis research is meant to examine whether there is an influence of profitability and intellectual capital to the firm values which are listed in Indonesia Stock Exchange. Profitability has been measured by using the ROA (Return on Asset) ratio, intellectual capital has been measured by using VAIC (Value Added Intellectual Coefficient) ratio, and the firm value has been measured by using Tobin’s Q ratio. The data is the secondary data in the form of annual report of every consumer goods companies which are listed in Indonesia Stock Exchange during 3 (three) year periods in 2013-2015. The samples have been obtained by using purposive sampling and these samples have met the sample selection criteria. 23 consumer goods companies have been selected as samples. The hypothesis test of this research has been conducted by using F significance test and t statistic. The result of this research shows that profitability has been measured by using ROA give positive influence to the firm value. Meanwhile other variables i.e. intellectual model which is measured by using VAIC does not give any influence to the firm value.Keywords: Profitability, intelectual capital, firm value.

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