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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 KOMITMEN ORGANISASI DAN PENGETAHUAN MANAJER TERHADAP KEBERHASILAN PENERAPAN SISTEM INFORMASI AKUNTANSI Fadhilah, Brilianti Nurul
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 6 (2013)
Publisher : STIESIA

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Abstract

The  purpose  of  this  research  is  to  examine  the  influence  of  organization  commitment  and  the  manager’s knowledge  to  the  successfulness  of  the  implementation  of  accounting  information  system  at  Haji  General Hospital of Surabaya. Based on the result of calculation it is obtained that the R2 determination coeffecient value (R Square) is 0.953 which shows that organization commitment and the manager’s knowledge can explain the Implementation  of  Accounting  Information  System  is  approximately  95.3%  while  the  remaining  4.7%  is explained by other variable outside the research. The organization commitment and the manager’s knowledge simultaneously  and  partially  has  an  influence  to  the  successfulness  of  the  implementation  of  accounting information system at Haji General Hospital of Surabaya.  Keywords:  Organization  Commitment,  Manager’s  Knowledge  and  the  Implementation  of  Accounting Information System
PENGARUH KUALITAS SISTEM, PEMANFAATAN SISTEM INFORMASI DAN MINAT PENGGUNA ACCURATE TERHADAP KINERJA INDIVIDU (Studi Kasus pada PT. Karunia Selaras Abadi) Kumala, Rita Dewi; Ardini, Lilis
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 4 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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Abstract

This research is meant to test and to analyze some factors which influence the individual performance of the users of Accurate Accounting systems on PT. Karunia Selaras Abadi, i.e.: system quality, the utilization of information system, and the interest of the users of Accurate Accounting system. The method of this research is quantitative. The analysis technique has been done by using multiple linear analysis with SPSS 18. The result of the test shows that the influence of the variablesi.e. system quality, the utilization of information system, and the interest of the users to the individual performance of Accurate Accounting system is significant. This is indicatedby the acquisition of significance is 0.000 which is less than α = 5%. This condition shows that the fluctuation of individual performance on PT. Karunia Selaras Abadi has been determined by how well the company in conducting system quality, the utilization of information system, and the interest of the users. This condition is supportedby the acquisition of multiple correlation coefficients is 0.777 which shows the simultaneous correlation among these variables to the individual performance on PT. Karunia Selaras Abadi is firm. Keywords: System Quality, the Utilization of Information System, the Interest of the Users, individual Performance.
ANALISIS PERBANDINGAN MODEL PREDIKSI FINANCIAL DISTRESS PADA SUB SEKTOR PERKEBUNAN Fanny, Triesie Avrilia; Retnani, Endang Dwi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 6 (2017)
Publisher : STIESIA

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ABSTRACTThis research is meant to find out whether there is prediction model difference of Altman, Springate, and Zmijewskiin predicting the condition of financial distress on plantation companies in 2012-2014 periods. And to find outwhich model is the most accurate in predicting the condition of financial distress of plantation companies in 2012-2014 periods. The samples collection has been carrie out by using purposive sampling technique. The independentvariables in this research is Altman, Springate, and Zmijewski model whereas the dependent variable dependent inthis research is financial distress. The data analysis has been carried out by using one way ANOVA difference testand accuracy level. Based on the result of the research it can be concluded that the existence of the prediction modeldifference of Altman, Springate, and Zmijewski in predicting the condition of financial distress on plantationcompanies in 2012-2014 periods which are listed in Indonesia Stock Exchange. The result of the research has foundthat Zmijewski has accuracy level 82% whereas Altman model has accuracy level 55% and Springate has accuracylevel 45%. It shows that Zmijewski model is the most accurate model in predicting the condition of financial distresson plantation companies which are listed in Indonesia Stock ExchangeKeywords: Financial distress, altman, springate, zmijewski
PENGARUH FAKTOR NON KEUANGAN DAN RASIO NILAI PASAR TERHADAP OPINI GOING CONCERN Hadi, Fitria Handayani Fauziah; Priyadi, Maswar Patuh
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 2 (2015)
Publisher : STIESIA

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Abstract

This research is meant to examine the influence of Public Accountant Office reputation, audit opinion of the previous years, opinion shopping and the ratio of market value to the opinion of going concern. The result of this research shows that partially the variable of opinion of the previous years has significant and positive influence to the opinion of going concern. Meanwhile, the Public Office Accountant reputation, opinion shopping and ratio of market value do not have any significant influence to the opinion of going concern.Keywords: Public Accountant Office (KAP) Reputation, Audit Opinion of the Previous Year, OpinionShopping and Ratio of Market Value.
PENGARUH PROFITABILITAS, LEVERAGE OPERASI, DAN UKURAN PERUSAHAAN TERHADAP PRAKTIK PERATAAN LABA Adiningsih, Mia
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 6 (2014)
Publisher : STIESIA

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Abstract

The purpose of this research is to test the influence of profitability, operating leverage, and company sizeto the income smoothing practice at food and beverages companies which go public in Indonesia Stock Exchange.Based on the result of analysis it can be concluded that operating leverage has negative influence to the incomesmoothing practice since the sig value is 0.023 < (α) 0.05. The operating leverage has an influence to the incomesmoothing practice which means that operating leverage of food and beverages companies are relatively low andit indicates that the companies have conducted income smoothing since the companies have great liability. Thecompany’s size has influence to the income smoothing practice because the sig value is 0.000 < (α) 0.05. Thecompany’s size has influence to the income smoothing practice, it means that the bigger size of the company thebigger possibility to conduct income smoothing practice. The profitability has no influence to the incomesmoothing practice because its sig value is 0.252 > (α) 0.05. Profitability has no influence to the incomesmoothing practice since the company’s profitability level is relatively high therefore the company can fulfilltheir needs from the profit which has been obtained. Therefore, the company tends to conduct income smoothingpractice.Keywords: profitability, operating leverages, company’s size, and income smoothing
FAKTOR-FAKTOR YANG MEMPENGARUHI TRANSPARANSI LAPORAN KEUANGAN PEMERINTAH KOTA Masruroh, Aviva Fitri; Praptoyo, Sugeng
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 7 (2015)
Publisher : STIESIA

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The purpose of this research is to analyze and to test external pressure, uncertain environment, managementcommitment and human resource capacity to the transparency of financial statements. Meanwhile, the samplesin the local government of Mojokerto city and the related government agencies in the local government ofMojokerto city. The data collection technique has been done by issuing questionnaires. The data in this researchis the primary data which has been collected by issuing questionnaires to the respondents. The research methodin this research is quantitative; meanwhile the analysis technique has been done by using multiple linearregression analysis. The result of the research of the determination coefficient value is 75.1%, and each of thevariable i.e. external pressure, uncertain environment, management commitment, and human resource capacityhas significant influence to the transparency of financial statements. Meanwhile, 24.9% of transparency offinancial statements disclosure can be explained by other variables outside the research model. The result ofhypothesis test shows that the influence of external pressure, uncertain environment, management commitmentand human resources capacity variables have positive influence to the transparency of financial statements.Keywords: External Pressure, Uncertain Environment, Management Commitment, Human Resource Capacity,the Transparency of Financial Statements
PENGARUH KEBIJAKAN DIVIDEN, UKURAN PERUSAHAAN, DAN LEVERAGE PERUSAHAAN TERHADAP REAKSI PASAR Violita, Selvya; Asyik, Nur Fadjrih
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 1 (2017)
Publisher : STIESIA

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Abstract

This research is aimed to test (1) the influence of dividend policy to the market reaction, (2) the influence of firmsize to the market reaction and (3) the influence of leverage to the market reaction in the Tourism Companies,hotels, and restaurants which are listed in Indonesia Stock Exchange. This research is causal comparativeresearch. The research population is tourism companies, hotels, and restaurants which are listed in IndonesiaStock Exchange (IDX) in 2007-2014 periods and the numbers of the population are 20 companies. The sampleshave been selected by using purposive sampling method, and there are 5 tourism companies, hotels, andrestaurants which have met the criteria as the research sample. The data has been obtained from the IndonesianCapital Market Directory (ICMD) and the Investment Gallery of Indonesia Stock Exchange (STIESIA)Surabaya. The data analysis technique has been carried out by using classic assumption test, multipleregressions and hypothesis test. Meanwhile, the result of t test has proven that: 1) dividend policy has positiveinfluence to the market reaction; 2) Firm size has positive influence to the market reaction; 3) Leverage of thecompany has negative influence to the market reaction.Keywords: Dividend policy, firm size, leverage, market reaction.
FLYPAPER EFFECT DANA ALOKASI UMUM DAN PENDAPATAN ASLI DAERAH TERHADAP BELANJA DAERAH Rahmawati, Luluk Atika; Suryono, Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 9 (2015)
Publisher : STIESIA

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Abstract

This research is meant to give empirical evidence whether General Allocation Fund and Local Own-Source Revenue have influence to the local expenditure in sub-districts/cities in East Java Province specifically at the Gerbangkertasusila areas which are i.e.: Gresik, Bangkalan, Mojokerto, Surabaya, Sidoarjo and Lamongan. And to give empirical evidence whether the flypaper effect occurs in 2009-2013. The population is the area of sub-districts / cities in East Java specifically in the area of Gerbangkertasusila in 2009-2013 periods. Based on the result of test it can be found that simultaneously Local Own-Source Revenue and General Allocation Fund have significant influence to the local expenditure. The coefficient of Local Own Source Revenue is 0.703 and it is significant to the local expenditure compared to the coefficient of General Allocation Fund is 0.273. It also proves that the flypaper effect does not occur in the area with a high Local Own Source Revenue or in a low Local Own Source Revenue.Keywords: Flypaper Effect, General Allocation Fund (DAU), Local Own-Source Revenue, Local Expenditure
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN DAN AKUNTANSI PERTANGGUNGJAWABAN TERHADAP KINERJA MANAJERIAL Qadriyanti, Nisrinah Laila
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 11 (2013)
Publisher : STIESIA

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This research is meant to find out the influence of participation in budgetary and responsibility accounting to the managerial performance. This research is conducted in Health Department of Surabaya by using quantitative research. The multiple linear regressions are applied as the data analysis model. The examination of data quality is carried out by using validity test and reliability test and then the classic assumption test which is applied in this research is the normality test, heteroscedaticity test, multicolinearity test and autocorelation test. The result of this research indicates that the participation in the budgetary has no influence to the managerial performance, while the accounting responsibility has an influence to the managerial performance.Keywords: Participation in the Budgetary, Accounting Responsibility, Managerial Performance.
PENGARUH PENERAPAN SISTEM ADMINISTRASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK Listriana, Ulfa
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 2 (2014)
Publisher : STIESIA

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The purpose of this research is to find out the influence of the implementation of tax administration system to the tax compliance at KPP Pabean Cantikan Surabaya.The result of the research shows that the influence of the implementation of tax administration systems (Organization Procedure, Organization Strategy, and Organization Culture) simultaneously have significant to the tax compliance. The Organization Strategy variable shows that partially it has significant influence to the tax compliance. While the Organization Procedure and Organization Culture show that partially these variables have no significant influence to the tax compliance. Keywords: Tax Administration System, Tax Compliance, Organization Procedure, Organization Strategy, Organization Culture.

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