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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 PROFITABILITAS, CASH POSITION , LEVERAGE , DAN GROWTH TERHADAP KEBIJAKAN DEVIDEN Ishaq, Alfina Febrisa
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 3 (2015)
Publisher : STIESIA

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Abstract

This research is meant to analyze the profitability, cash position, leverage, and growth in a company to the dividend policy of a company. The result of this research shows that the profitability does not have any influence to the dividend policy since the company has commitment to share the dividend regularly and it is not influenced by the amount of the profit which has been obtained. The company will use retained earnings to be invested in productive sectors in order to gain large benefits and to strengthen the capital of the company for the following years. Cash position does not have any influence to the dividend policy because of the presence of other instruments i.e. inventory and account receivables. Leverage in this matters is debt to equity ratio has negative influence to the dividend share policy, it means that when the value of leverage of a company is getting high, the number of dividend that will be shared by the company is getting small. Growth in this case is asset growth does not have any influence to the company dividend share policy it. Keywords: Dividend Policy, Profitability, Cash Position, and Growth
PENGARUH KONSERVATISME AKUNTANSI TERHADAP NILAI PERUSAHAAN: GOOD CORPORATE GOVERNANCE SEBAGAI PEMODERASI Purwanti, Rizky
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 7 (2014)
Publisher : STIESIA

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Abstract

The purpose of this research is: (a) to test the influence among accounting conservatisms to the company’s value; (b) to test whether managerial ownership modernize the influence among accounting conservatisms to the company’s value; (c) to test whether the numbers of independent commissioners moderating the influence of accounting to the company’s value. The research objects are manufacturing companies which are listed in the Indonesia Stock Exchange during observation periods from 2009 to 2011. The research’s source of data is secondary data in from of manufacturing companies’ financial statements which are published by the Indonesia Stock Exchange in website http://www.idx.co.id/ as well as stock data at Indonesia Capital Market Directory (ICMD). Samples collection is carried out by using purposive sampling method. The numbers of samples which have been chosen in this research are 76 companies. The multiple linier regressions analysis is used as the analysis technique. The result of research shows evidences that: (a) accounting conservatisms has positive influence to the company’s value; (b) managerial ownership moderating the influence among accounting conservatisms to the company’s value; (c) the number of independent commissioners moderating the influence among accounting conservatisms to the company’s value.Keywords: accounting conservatism, Managerial Ownership, Independent Commissioner and the value of the company.
KESIAPAN INSTANSI PEMERINTAH DALAM IMPLEMENTASI STANDAR AKUNTANSI PEMERINTAH BERBASIS AKRUAL Margareta, Weda Ayu; Riharjo, Ikhsan Budi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 9 (2015)
Publisher : STIESIA

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Abstract

The purpose of this research is to find out and to evaluate how far the readiness of the Secretariat of the Council of Regional Representatives (DPRD) of East Java Province in the implementation of accrual based government accounting standard (SAP). This research is descriptive research that has been carried out by using qualitative approach. The data collection method has been done by using interview technique and documentation. The result of the research shows that the staff of financial department of the Secretariat of the Council of Regional Representatives (DPRD) is quite ready in implementing the accrual government accounting standard (SAP), this has been proven by the staffs of financial department of the Secretariat of the Council of Regional Representatives (DPRD) who have been done all necessary preparations. The form of preparation is carried out by joining technical training or training from the Financial Management Agency of Local Assets (BPKAD), and by joining many kinds of workshops that are related to the implementation of accrual based government accounting standard (SAP).Keywords: Government Accounting Standard, Accrual Based, the Readiness of Government Institution.
PENGARUH KINERJA PENDAPATAN ASLI DAERAH DAN BELANJA MODAL TERHADAP KEMANDIRIAN KEUANGAN DAERAH Ernawati, Ernawati; Riharjo, Ikhsan Budi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 2 (2017)
Publisher : STIESIA

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Abstract

This research is meant to analyze (a) the influence of local own source revenue performance to the independencelevel of local finance, (b) the influence of capital expenditure to the independence level of local finance ondistricts/cities in East Java Province. The research method has been carried out by using quantitative method.The research samples are 35 districts/cities in East Java Province. The data is the secondary data which is in theform of the realization report of local budget of districts/cities in East Java Province in 2012-2015 observationperiods. The data has been obtained from the Audit Board of the Republic of Indonesia East Java ProvinceRepresentative. The data analysis has been done by using multiple linear regressions analysis. The result of theresearch proves that the performance of local own source revenue has positive influence to the independence levelof local finance. Capital expenditure has positive influence to the independence level of local finance ofdistricts/cities in East Java Province.Keywords: Local own source revenue performance, capital expenditure, the independence level of local finance
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN STRUKTUR MODAL TERHADAP PROFITABILITAS PERUSAHAAN Puspita, Irana Kartika; Amanah, Lailatul
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 9 (2015)
Publisher : STIESIA

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Abstract

Profitability is the net profit from a number company’s of policies and decisions. The profitability ratio measures the ability of the company to gain profitin relation with sales, total assets, and even own capital. Profitability of a company is measured by the success of the company and the ability of the capital within a company, by comparing the profit and the capital which has been employed in operations. In the use of this debt, the need for caution over the risk resulting from the use of debt. This is due to the use of debt has a high risk that the cost of capital. Therefore, the decision to use debt, the company must pay attention to the balance between equity and outside capital to be used. If the capital structure has been under optimal capital structure targets, then each additional indebtedness would increase the value of the company. The result of the research shows that research model is fit or feasible. The independent variables have positive influence to the profitability. The Corporate Social Responsibility (CSR) and the Capital Structure (SM) is the variable which has positive influence to the profitability which means that the ability of the company in generating profit is done by performing CSR and Capital Structure.Keywords: Corporate Social Responsibility, Capital Structure, Profitability, DAR, ROE
DAMPAK PENERAPAN AUDIT MANAJEMEN ATAS FUNGSI SUMBER DAYA MANUSIA PADA KOPERTIS WILAYAH VII Susriyati, Susriyati
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 12 (2013)
Publisher : STIESIA

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Abstract

The purpose of this research is to find out the impact of the management audit implementation on HRD at Kopertis Wilayah VII. The Human resources (HRD) audit is an evaluation and comprehension analysis to the HRD program. SDM audit focuses on the evaluation to the organization activity. The result of HRD audit will find out whether the HRD potential in an organization is already fulfilled or not. Through analysis and recommendation, it can increase the performance of HRD program at Kopertis Wilayah VII. The research result shows that the implementation of management audit of HRD function is already effective. The regulation and policy at Kopertis Wilayah VII is in according to the Government regolation. Each of the program which are implemented by Kopertis Wilayah VII is according to the regulation an Government policy. Those kinds programs are: employess’ planning has been implemented according to DUK (list of ranks in order) and well documented. Employees’recruitment and selection has been implemented according to procedure which is in proposing formation by the implementer secretary through subsection staffing. The performance evaluation is already according to government regulation No. 10 year 1979 which is DP3 (the list of job evaluation). Salary employees’ policy use BNI to disburse employees’ salary. Safety and health program of employees’ is in according to government program by using ASKES (health insurance). The implementation of management audit on the HRD function in effective, efficient and economic can increase the performance at Kopertis Wilayah VII.Keywords: HRD Planning, Selection and Recruitment, Performance Evaluation, Salary Policy, Employees’ Safety and Health.
PENGARUH KINERJA KEUANGAN TERHADAP HARGA SAHAM Prasetyo, Gusniar Resty
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 4 (2014)
Publisher : STIESIA

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Abstract

This research is performed with the purpose to analyze the influence of financial performance to the stock price athotel and tourism companies which are listed in Indonesia Stock Exchange (IDX). Afterwards, this research alsoanalyzes the difference for the company’s stock price whether it is in healthy and unhealthy category. The collectionof research samples is performed by using purposive sampling method and 15 companies have been selected assamples during 3 years research periods (2010-2012). The simple linear regression is used as statistics method inorder to examine the influence of financial performance (it is measured by using Discriminant Altman model) to thestock price, and Mann-Whitney test which is used to analyze the stock price difference to the category of financialhealth. The result of research shows that the financial performance has significant influence to the stock price, and ithas been known that there is stock price difference for company with healthy and unhealthy category.Keywords: Z-Score, category of financial health, stock price
PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM, ALOKASI KHUSUSTERHADAP BELANJA MODAL Mufida, Binti Amaliyah; Suryono, Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 6 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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Abstract

This research is meant to prove the influence of Local Own-Sources Revenue (PAD), General Allocation Fund (DAU), Special Allocation Fund (DAK) to the Capital Expenditure (BM) at the districts / cities at East Java. The population is 38 districts / cities in East Java. The data collection method uses the secondary data; the data has been obtained by using documentation and the Central Bureau of Statistics (BPS) which has been published. The observation periods of this research is during 5 year periods in 2010-2014 and the amounts of the research data (n) are 190 samples.The result of this research shows that PAD has positive influence to the capital expenditure. It is in accordance with the hypothesis test which has been done by using multiple linear regressions that shows the p value is 0.000 which is smaller than  0.05 and the value of b is 0.489. For DAU shows that it does not have any influence to the capital expenditure which is p value 0.448 is greater than  0.05 with the value of b is 0,028. Meanwhile, the DAK has positive influence, it shows p value is 0.000 which is smaller than  0.05 with the value of b is 0.170.Keywords: Local Own-Sources Revenue (PAD), General Allocation Fund (DAU), Special Allocation Fund (DAK), Capital Expenditure (BM)
FAKTOR-FAKTOR YANG MEMPENGARUHI LUAS PENGUNGKAPAN CORPORATE GOVERNANCE Oktaviani, Ita; Priyadi, Maswar Patuh
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 7 (2017)
Publisher : STIESIA

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Abstract

ABSTRACTThis research is aimed to test the influence of profitability, board of commissioner size, size, leverage, firm age, and dispersion ownership to the wide range of corporate governance disclosure through annual statement which has been prepared by service companies which engagein the field of finance which are listed in Indonesia Stock Exchange.The population has been obtained by using purposive sampling method onthe service companies which engage in the field of finance which are listed in Indonesia Stock Exchange (IDX) in 2011-2015 periods and based on the predetermined criteria 56 service companies have been selected as samples. The analysis method has been conducted by using multiple linear regressions.The result of the model feasibility test shows that simultaneously profitability, board of commissioner size, size, leverage, firm size, and dispersion ownership givewide influence to the corporate governancedisclosure. The result of the research shows that partially profitability, board of commissioner size, size, leverage, firm company, and dispersion ownership give positive and wide influence to the corporate governance disclosure.Keywords: Profitability, size, corporate governance.
DETERMINAN KINERJA KEUANGAN REVOLVING LOAN FUND: STUDI KASUS PADA UNIT PENGELOLA KEUANGAN PROGRAM NASIONAL PEMBERDAYAAN MASYARAKAT MANDIRI PERKOTAAN KABUPATEN GRESIK Haryanto, Haryanto
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 12 (2014)
Publisher : STIESIA

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Abstract

The aim of this study was to obtain empirical evidence about the determinants of financial performance Revolving Loan Fund (RLF) with independent variable institutional BKM, personnel officer UPK, the outpouring of time UPK, Incentives UPK, revolving capital UPK and idle Money on financial performance Revolving Loan Fund (RLF) which consists of LAR, PAR, CCR and ROI as the dependent variable. Statistical analysis by the method of Multinomial Logistic Regression showed that together these research variables have an influence on the financial performance of revolving loans (revolving loan fund). Partially statistically significant variables are: institutional variables BKM (KLB), and the outpouringof Time UPK (CWU). Keywords: Determinants of Financial Performance Revolving Loan Fund

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