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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 CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL PEMODERASI Lestari, Hesty Mey; Fidiana, Fidiana
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 12 (2015)
Publisher : STIESIA

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Abstract

The purpose of this research is to find out whether the profitability moderates the corporate social responsibility(CSR) to the firm value on banking companies which are listed in Indonesia Stock Exchange. This research is aquantitative research. The population is all banking companies which area listed in Indonesia Stock Exchange in2011-2014 periods. The sample collection technique has been done by using purposive sampling and 27 bankingcompanies have been selected as samples. The data analysis technique has been done by using multipleregressions analysis and the hypothesis test is carried out by using SPSS 20 version. Based on the result ofmodel feasibility test, it shows that the regressions models which have been generated is feasible and it can beused for further analysis.The measurement of corporate social responsibility variable has been carried out byusing Corportae Social Responsibility Indeks (CSRI), the measurement of profitability has been done by usingreturn on equity (ROE) and firm value has been done by using Tobin’s Q. Based on the result of hypothesis test,it can be concluded that CSR (Corportae Social Responsibility) has positive influence to the firm value.Profitability as the moderating variable can influence the correlation of corporate social responsibility and firmvalue.Keywords: CSR, profitability, firm value
PENGARUH SISTEM E-PERFORMANCE TERHADAP KINERJA DAN KOMPENSASI PEGAWAI NEGERI SIPIL Syafrina, Muhairiyah; Handayani, Nur
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 3 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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Abstract

This research has been conducted at Dinas Tenaga Kerja Kota Surabaya which is located on Jalan Jemursari Timur II No. 2 Surabaya. The e-performance system has a role in monitoring the performance of civil servants (PNS) which is based technology to find out the performance of the employees either good or bad can be known based on the implementation of the basic tasks and functions in accordance with their structural position and it is supported by giving fair and appropriate compensation in accordance with each competency. This research has been done by using saturated sampling and 69 people have been selected as samples by using questionnaire survey methods, interview and the secondary data is correlated to the mission and the vision of the organization. After all questionnaires have been distributed 60.87% which are 42 questionnaires have returned. The result of the research shows that based F test has significant influence to the e-performance system and the performance and the compensation of civil servants (PNS) with its significance value is 0.000. Meanwhile, the individual (t test), independent variable has significant influence to the performance and the compensation i.e.: quality aspects, quantity aspects, and work behavior aspects. Moreover, the effectiveness aspects does not have any significant influence to the performance and the compensation due to the ability of civil servants in completing their work is not compatible with the schedule of implementation of the work plan, and it will have an impact on the compensation that has been received by civil servants will not be maximized.Keywords: e-performance System, Performance, Compensation
FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN OPINI AUDIT GOING CONCERN Khamidah, Nining Nur; Ardini, Lilis
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 5 (2017)
Publisher : STIESIA

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Abstract

ABSTRACTThis research is aimed to find out the internal and external factors of the company to the acceptance of goingconcern audit opinion. This research has been carried out on manufacturing companies which are listed inIndonesia Stock Exchange (IDX) in 2011-2014 periods. The data collection method has been done by usingpurposive sampling, so that 56 companes have been obtained as samples. The analysis technique has been carriedout by using logistic regressions analysis method. The result of the determination coefficient test has been proventhat the independent variables give influence to the dependent variable. The result of the research shows that thefinancial condition of the company (SZ), company growth (RP), and the reputation of Public Accountant Firm(RK) do not give any influence to the acceptance of going concern audit opinion (GCO). Meanwhile, theprevious year audit opinion (OTS) give influence to the acceptance of going concern audit opinion (GCO).Keyword : Going concern opinion, financial company condition, growth company, public accountantreputation, audit opinion prior year.
PENGARUH LIKUIDITAS, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP LUAS PENGUNGKAPAN LAPORAN KEUANGAN Yuniarsyah, Dwi Harista
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 11 (2014)
Publisher : STIESIA

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Abstract

This main aims of this study is to test the influence of liquidity, profitability, and firm size to the disclosure of financial statement. The sampels are 23 companies which have been selected by using purposive sampling from banking companies which are listed in Indonesia Stock Exchange from 2010 to 2012. The financial statement data of banking industries have been obtained from “STIESIA” Indonesia Stock Exchange Investment Galery on Jalan Menur Pumpungan 30 Surabaya and from IDX official website www.idx.co.id. The result of the reseach shows that: (1) liquidity has no significant influence to the disclosure of financial statement, (2) profitability has no significant influence to the disclosure of financial statement, and (3) firm size has significant influence to the disclosure of financial statement.Keywords: Liquidity, Profitability, Firm Size, and the Disclosure of Financial Statement
IMPLEMENTASI REFORMASI BIROKRASI TERHADAP KINERJA KANTOR PELAYANAN PERBENDAHARAAN NEGARA (KPPN) SURABAYA I Rizka, Lailatul
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 4 (2014)
Publisher : STIESIA

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Abstract

The purpose of this research is to know and analyze the performance of Government Treasury Office Surabaya I by using Regulations of Ministry for State Apparatus Reforms and Bureaucracy Reformation Republic of Indonesia No. 38 in 2012 about The foundation of performance appraisal in Public service unit as benchmarks to asses the performance levels, with the component of vision appraisal, mission, and service motto; service standard and intimation service; system, mechanism, and service procedure; Human Resources, facility and infrastructure service, complaint handling; Public Satisfy Index; Public Service of the information system; and productivity in reaching the service target. The research samples is the employees of Government Treasury Office Surabaya I with the number of respondent is 25 people. The data collection technique in this research is using documentation, interview, and questioner. Meanwhile, the data analysis technique is using qualitative descriptive method. The research result shows that the performance of State Treasury Office Surabaya I can be said good or already optimum because the performance value is close to the appraisal maximum value of 807, where the appraisal maximum value as the foundation of performance appraisal in public service unit is 1000. If it’s percentage, the performance of State Treasury Office Surabaya Iis 80.7%Keywords: The Performance, Public service, bureaucratic reform
STRUKTUR PENDANAAN DAN PENGARUHNYA TERHADAP NILAI PERUSAHAAN DENGAN KEPEMILIKAN MANAJERIAL SEBAGAI PEMODERASI Asmoro, Sugeng Riyadi; Fidiana, Fidiana
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 1 (2015)
Publisher : STIESIA

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Abstract

The purpose of this research is to find out the influence of funding structure to the firm value with the managerial ownership as the moderating at chemical companies which are listed in Indonesia Stock Exchange during the 2011-2013 periods. The samples of the research have been selected by using purposive sampling 10 chemical companies (30 firm years) which meet the criteria have been selected as samples. The regression equation in this research is the Moderated Regression Analysis (MRA) which is applied to test whether the moderating variable can strengthen or weaken the correlation among the independent variables to the dependent variable. The multiple regressions which is done by using SPSS 16 version program, is used as the analysis technique. Based on the result of multiple regressions analysis with the significant influence of 5% therefore this research describes that: (1) H1 is the funding structure which has influence to the firm value with its significance level is 0.054 cannot be accepted since the value of t count is -2.021 which leads to the negative direction; (2) H2 is the managerial ownership which has influence to the firm value with its significance level is 0.007 cannot be accepted since the value of t count is -2.901 which leads to the negative direction; (3) H3 is the managerial ownership positively moderates the correlation of funding structure to the firm value with its significance level is 0.025 and the t count is 2.371. Therefore, the managerial ownership can positively moderate the correlation between funding structure and firm value.Keywords: funding structure, managerial ownership, and firm value.
PENGARUH KUALITAS AUDIT TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR Sari, Tri Wulan; Wahidahwati, Wahidahwati
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 12 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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Abstract

The purpose of this research is to find out the influence of KAP size, industrial specialization, audit assignment period, client important, willingness reporting of audit opinion, firm size and leverage to the accrual earnings management. The population is all manufacturing companies which are listed in Indonesia Stock Exchange. The sample collection technique has been done by using purposive sampling so the samples which have been obtained are 314 firm years. The statistic method has been done by using multiple regressions analysis. The result of goodness of fit/F test has obtained significant value 0.036 < 0.05 (level of significant) which indicates that all variables in the research model can explain the changes of earnings management or models which have been built have met the fit criteria. The determination coefficient test with its Adjusted R Square (Adjusted R2) is 0.123 or 12.3% it means that all independent variables can explain the dependent variable and the partial test. This research has been processed by using SPSS version 12. The result of partial test shows that there are three models which have significant influence to the earnings management i.e. KAP size, industrial specialization, and audit assignment period whereas client important variable, the willingness reporting of audit opinion, firm size and leverage do not have any significant influence to the earnings management.Keywords: Audit Quality, Firm Size, Leverage, 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)
Publisher : STIESIA

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Abstract

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 CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN: CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL INTERVENING Lestari, Yuni Tri; Asyik, Nur Fadjrih
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 7 (2015)
Publisher : STIESIA

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Abstract

This research is meant to examine the influence of corporate governance which is proxy by the ownership of managerial stock, the ownership of institutional stock, the size of board of commissioner, and the audit committee to the financial performance of the company with corporate social responsibility as the intervening variable. The samples and have obtained Sustainability Reporting Award (SRA) which is determined by National Center for Sustainability Reporting (NSCR) in 2011-2013 periods. It can be concluded from the result of analysis that corporate governance which is proxy by the ownership of managerial stock, the ownership of institutional stock, the size of board of commissioner, and the audit committee are do not have any significant influence to the corporate social responsibility. The corporate governance has significant influence to the ownership of institutional stock, the size of board of commissioner, and the corporate social responsibility. The ownership of managerial stock and audit committee does not have any significant influence to the financial performance. The result of the research shows that corporate social responsibility is not the intervening variable under the influence of corporate governance to the financial performance.Keywords: Corporate Governance, Corporate Social Responsibility, and Financial Performance
PENGUNGKAPAN BIAYA SOSIAL SEBAGAI BENTUK PERTANGGUNGJAWABAN SOSIAL PERUSAHAAN TERHADAP LINGKUNGAN SEKITAR Rahayu, Aminarti
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 8 (2013)
Publisher : STIESIA

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In conducting the company’s operating activities, a company not only to find a profit but must be contributed tothe public or environment by improving the quality of life of the community and the environment. The purposeof this study is to investigate the implementation of CSR programs in East Java PT Graha Utama, to know whatare the social costs incurred by PT Graha Java Home as a form of social responsibility, and to know the socialresponsibility accounting reports that are useful to assess the performance of the companys social activities. PTJatim Grha Utama has not made social activities report, so that in order to find out the social costs which hasbeen issued by the company may pay attention to the income and loss report company. From the social activityreport can be measured the performance of company’s social activities to the environment. The result of thisresearch shows that the PT Jatim Grha Utama already implements the CSR program even though in itsimplementation has not made the formation of the program itself, especially The Partnership and CommunityDevelopment Program. The form of the social activity that has been performed by PT Jatim Grha Utama dividedinto three which are public contribution, the human resource department contribution, and the enviromentcontribution. The proportion of the social costs to the fixed profit in the year of 2010 as much as 2.16% and inthe year of 2011 as much as 2,51%.Keywords: Social Costs, Corporate Social Responsibility, Social Activity, and Social Contribution

Page 15 of 95 | Total Record : 950

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