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INDONESIA
Jurnal Ilmu dan Riset Akuntansi
Published by Sekolah 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 950 Documents
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PENGARUH PENGALAMAN KERJA, INDEPENDENSI, DAN KOMPETENSI TERHADAP KUALITAS HASIL PEMERIKSAAN DENGAN KEPATUHAN ETIKA AUDITOR SEBAGAI VARIABEL PEMODERASI Samsi, Nur
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 1, No 12 (2012)
Publisher : STIESIA

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Abstract

The purpose of this study is to know the influence of: (1) the auditor experience work toward the quality of inspection results; (2) the auditors independence toward the quality of inspection results; (3) the auditor competences toward the quality of inspection results; (4) the interaction between work experience and auditor compliance ethics toward quality of inspection results, (5) the interaction between the independence and compliance auditor ethics toward the quality of inspection results; and (6) the interaction between competence and compliance auditor ethics toward the quality of the inspection results.. This research is a quantitative study, determining sample using purposive sampling / judgment sampling, and to test hypotheses using multiple regression statistical methods (Multiple Regression). Results of analysis shows that the variables; work experience, independence, work experience and interaction of compliance auditor ethics, and the interaction of the independence and compliance auditors ethics have an effect on the quality of inspection result. While the variables; competence and interaction competence and compliance auditor ethics have no effect on the quality of inspection result . Keywords : Work experience, independence, competence, auditor ethics, audit quality.
Pengaruh Persepsi Manajer Atas Informasi Akuntansi Terhadap Keberhasilan Mengelola UKM Di Sidoarjo Chotimah, Nurul
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 10 (2014)
Publisher : STIESIA

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Abstract

The purpose of this research is firstly, to find out whether the attention to accounting information has positive influence to the success of managing small and medium enterprise in Sidoarjo. Secondly, to find out whether the understanding of accounting information has positive influence to the success of managing small and medium enterprise in Sidoarjo. Finally, to find out whether the memory of accounting information has positive information to the success of managing small and medium enterprise in Sidoarjo.This research uses quantitative research type with independent variables: attention, understanding, and memory. The dependent variable is the success of managing small and medium enterprise in Sidoarjo. The sample collection technique is the saturated Jurnal Ilmu & Riset Akuntansi Vol. 3 No. 10 (2014)2sampling by using multiple linear regression analysis with computerized instrument SPSS 17.0. Based on the result of t-test it has been found that the attention on accounting information (X1) can give significant influence to the success of managing small and medium enterprise (Y). The understanding on accounting information (X2) can give positive and significant influence to the success of managing small and medium enterprise (Y). The result of t-test for memory on accounting information (X3) can give positive and significant influence to the success of managing small and medium enterprise (Y).Keywords: Manager’s Perception, Accounting Information, Small and Medium Enterprise
PENGARUH LABA AKUNTANSI DAN TINGKAT SUKU BUNGA PADA RETURN SAHAM Simona, Lidya Irene
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 2 (2014)
Publisher : STIESIA

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Abstract

The purpose of this research is to analyze the influence of Accounting income and interest rate to the LQ45 companies’ stock return in Indonesia Stock Exchange. The data is using accounting income data, BI rate, andstock return from 2010 – 2012. The selection of samples is carried out by using purposive sampling and the datacollection technique is gained from the publication of company’s performance summary at Indonesia StockExchange website and reliable websites of economic and business data. The data examination is performed byusing multiple linear regressions and SPSS software as analysis instrument. The partial result of betweenaccounting income and interest rate shows that accounting income variable has no significant influence to theLQ 45 companies’ stock return in Indonesia Stock Exchange while interest rate variable has significant positiveinfluence to the LQ 45 companies’ stock return in Indonesia Stock Exchange. Simultaneously the result ofresearch shows that accounting income and interest rate variable have significant influence to the LQ 45companies’ stock return in Indonesia Stock Return.Keywords : Accounting Income, Interest Rate, Stock Return
PENERAPAN STRATEGI BALANCED SCORECARD SEBAGAI ALAT PENGUKURAN KINERJA KARYAWAN PUSKESMAS BANGKINGAN SURABAYA Rani, Novi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 9 (2014)
Publisher : STIESIA

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Abstract

The purpose of this research is to find out the performance assessment of Puskesmas Bangkingan, Surabaya when it is measured by using Balanced Scorecard method which considers the four perspectives i.e.: financial perspective, customer perspective, internal business process perspective, and growth and learning perspective.The result of research shows that the performance assessment that has been carried out by using Balanced Scorecard method at Puskesmas Bangkingan, Surabaya can be concluded that there is an enhancement of income and the realization of budget that can be processed efficiently shows good financial performance, the customer perspectives which consist of customer satisfaction, customer loyalty and number of complaint have already run well, the internal business perspective the service and innovation that has been made by the Puskemas Bangkingan Surabaya has already run well, it can be proved from new medical equipments in order to make medical services more convenience, and the growth and learning perspective shows that community health clinic can keep the number of its employees, improve its employees’ productivity, and improve employees’ service quality by holding trainings.Keywords: Balanced Scorecard, Growth and Learning Perspective, Internal Business Process Perspective, Customer Perspective, Financial Perspective.
PENGARUH KINERJA KEUANGAN, UKURAN PERUSAHAAN, DAN PERTUMBUHAN PERUSAHAAN TERHADAP KEBIJAKAN DIVIDEN Agustina, Liya; Andayani, Andayani
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 10 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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Abstract

The purpose of this research is to tests the influence of financial performance, firm size and company growth to the dividend policy. This research has been carried out by using quantitative approach and multiple linear analysis method. The data is the secondary data which has been obtained from manufacturing companies which are listed in Indonesia Stock Exchange in 2011-2013 periods. The data collection technique has been done by using documentation and literature study. The sampling has been done by using purposive sampling method. 15 companies which meet the criteria have been selected as samples so that the observation in this research are 45 observations. The results of this research indicate that liquidity and profitability variable has positive influence to the dividend policy. Leverage has positive influence to the dividend policy, it means that when the company liabilities is high, it does not mean that the dividend payment will be low. Firm size has positive influence to the dividend policy which means that when firm size is getting large, the turnover and the profit will be high as well. When the profit is high, it means that the ability of the company to pay dividend is higher than small firm. While company growth has negative influence to the dividend policy; it means that when the level of company growth is getting high, the fund that is needed to finance the needs in the future and the dividend that is needed to pay is getting small.Keywords: financial performance, firm size, company growth, dividend policy.
PENGARUH TATA KELOLA PERUSAHAAN TERHADAP KINERJA KEUANGAN PERUSAHAAN Putra, Robby Hartono; Fidiana, Fidiana
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 8 (2017)
Publisher : STIESIA

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Abstract

ABSTRACTThis research is conducted in order to obtain empirical evidence about the influence of corporate governance tothe financial performance. The population is all banking companies which are listed in Indonesia Stock Exchangein 2013-2015 periods. Based on the result of the purposive sampling method, 16 companies have been selected assamples. The analysis instruments are multiple regressions statistics in which the dependent variable is thefinancial performance (return on assets), and the independent variables are board of directors, audit committee,managerial ownership, institutional ownership. The result of the model feasibility research indicates thatcorporate governance which is proxy by board of directors, audit committee, managerial ownership, institutionalownership give positive influence to the financial performance of banking companies. The result of partial test ort test shows that the board of directors, audit committee, managerial ownership give positive influence to thefinancial performance of banking companies, Meanwhile the institutional ownership gives negative influence tothe financial performance of banking companies.Keywords: Board of directors, audit committee, managerial ownership, institutional ownership, financialperformance.
DAMPAK PENERAPAN “SAK ETAP”: STUDI KASUS PADA GROUP BANK PERKREDITAN RAKYAT Andini, Bayu Nurcahyo
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 11 (2013)
Publisher : STIESIA

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Abstract

The purpose of this research is to explain the impact of implementing of Financial Accounting Standards forEntities without Public Accountability (SAK ETAP) at Rural Bank (BPR) and to understand the opinion of thefinancial statement’s prepare and external auditor on the implementation of SAK ETAP at BPR so it can beconcluded whether SAK ETAP is the correct accounting standard for BPR. This research is a qualitativeresearch with case study approach at a group of BPR which consist of four BPR, which their shares are owned byone family. The data is collected through interviews, observations and documentations. Interviews are done withthe directors, head of operational, accounting departments, and external auditors. The result of research showsthat the implementation of SAK ETAP at BPR has an impact to the provision revenue, the deferred cost, theincome tax and the preparation and the presentation of BPR financial report. However, this impact has noinfluence overall on BPR financial report. The implementation of SAK ETAP at BPR creates lessimplementation cost than the benefit which is gained by BPR, and also SAK ETAP is the accounting standardfor BPR characteristics.Keywords: the impact of implementing, the appropriate financial accounting standards, SAK ETAP, Rural Bank
IMPLIKASI PEMBERLAKUAN UNDANG-UNDANG NO. 28 TAHUN 2009 TENTANG PAJAK DAN RETRIBUSI DAERAH (STUDI PADA PEMERINTAH KABUPATEN TULUNGAGUNG) Ngazizah, Siti
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 5 (2013)
Publisher : STIESIA

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Abstract

This research purposes to know how the validity of implication law number 28 by the year 2009 and the efforts ofCentral Government in optimizing of its region acceptations. The result of this research showed that thegovernment of Tulungagung district has adjusted tax rates and local retribution in accordance with law ofregulations as well as arrenged in Territory Regulation number 16 by the year 2010. Transfer of tax acquisitionof land and building (BPHTB) become local tax has been implemented since January 1, 2011 using SIMPDapplications with the 2011 target of Rp 3.872.452.466 realized of Rp. 3.095.510.499, in 2012 amount of  Rp5.390.360.827realized of Rp. 4.200.000.000 and in 2013 the target of Rp 4.500.000.000, while the transfer ofland and building tax Rural and Urban (PBBP2) be a local tax will be applying on January 1, 2014 with thevarious steps being taken that is, in 2010 Determination of regulation, in 2011 to form the organizationalstructure and governance work in accordance with the functions of the Directorate General of Taxation, in 2012the procurement of hardware and software application support SISMIOP with three staff assigned to the task oflearning in STAN, in 2013, procurement of forms and means of collecting PBBP2. The readiness of RegencyGovernment of Tulungagung in implementing the application the law PDRD expected can increase the regionalrevenue from the tax sector and regional retribution, the increase will also supported by intensifying efforts. Keywords: Regional Tax, Regional Retribution, and Law number 28 by the year 2009
PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP CORPORATE SOCIAL RESPONSIBILITY, DAN DAMPAKNYA TERHADAP NILAI PERUSAHAAN Yuliana, Feni Indah
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 1 (2013)
Publisher : STIESIA

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Abstract

There are two models of testing in this research; the purpose of the first testing model is to find out the influenceof company characteristic to the CSR disclosure while the purpose of the second testing model is to find out theinfluence of CSR to the company value. The result of the first model shows that ROA, company size, companyprofile, and company category are significantly influence to the CSR disclosure. The granting of ISRA does notsignificantly influence to the CSR disclosure. The result of the second model shows that the CSR disclosure issignificantly influence to the company value.Keywords: ROA, Company Size, ISRA, Company Profile, Company Category, CSR, and Company Value.
PENGARUH PAD, DAU, DAK DAN DBH TERHADAP PENGALOKASIAN ANGGARAN BELANJA MODAL Heliyanto, Firnandi; Handayani, Nur
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 3 (2016): Jurnal Ilmu & Riset Akuntansi
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Local expenditure according to Decree of Ministry of Home Affairs No. 29 of 2002 is all local cash expenditures in certain fiscal year periods become the local burden. Meanwhile, according to the Regulations No. 23 of 2004 states that local expenditure is the obligation of local government which is recognized as the deduction of net assets value in the relevant fiscal year. Based on the PP Sap No. 24 of 2005 expenditure consists of operating expenditure, capital expenditure, unforeseen expenditure, and transfer. This research is meant to analyze the influence of Local own source Revenues (PAD), General Allocation Fund (DAU), Special Allocation Fund (DAK), and Profit Sharing Fund (DBH), to the Budget Allocation of Capital Expenditure on Cities / Districts in East Java. This research is carried out by using the secondary data. The data which has been applied in this research is the 2012-2014 data which have been taken from districts or cities in East Java Province which have been issued by the Directorate General of Financial Balance of Local Government Finance Department. The data analysis technique has been done by using quantitative analysis. The results of the research show that the local own source revenue (PAD), General Allocation Fund (DAU), and Profit Sharing Fund (DBH) have significant and positive influence to the Allocation of Capital Expenditure. Meanwhile, the Special Allocation fund (DAK) does not have any significant and positive influence to the allocation of capital expenditure.Keywords: Local Own Resources (PAD), General Allocation Fund (DAU), Special Allocation Fund (DAK), and Profit Sharing Fund (DBH), Capital Expenditure.

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