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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 950 Documents
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PENGARUH PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN CORPORATE SOCIAL RESPONSIBILTY SEBAGAI VARIABEL MODERATING Munawaroh, Aisyatul
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 find out the disclosure influence of corporate social responsibility inmoderating the relation between the profitability and the company value. The population is manufacturingcompanies which are listed in IDX in 2009 – 2012, the sample collection technique is carried out by usingpurposive sampling method and based on the determined criteria so the samples are 11 manufacturingcompanies which have continuously published their annual report and have implemented the practice ofcorporate social responsibility during the period of 2009-2012. The research hypothesis is performed by usingmultiple linear regressions analysis technique with the assistance of SPSS application. The result of researchshows that Return On Assets (ROA) has significant negative influence to the company’s value, Return OnEquity (ROE) and Net Profit Margin (NPM) have significant positive influence to the company’s value,Corporate Social Responsibility variable is unable to influence to the relation between Return On Assets (ROA)and Net Profit Margin (NPM) to the company’s value while the Corporate Social Responsibility is able toinfluence the relations between Return On Equity (ROE) to the company’s value.Keywords: ROA, ROE, NPM, Corporate Social Responsibility, and Company Value.
ANALISIS KESIAPAN PEMPROV JAWA TIMUR MENUJU PENERAPAN PP NOMOR 71 TAHUN 2010 Melanawati, Afininda; Handayani, Nur
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 1 (2015)
Publisher : STIESIA

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The purpose of this research is to find out the readiness of the Provincial Government of East Java to theimplementation of the accrual based Government Accounting Standard (SAP) which is reviewed from stimulant,organizational culture, the promoter of changes, constraint of the application, and individual attitudes inaccepting the changes. This research is an interpretive qualitative research whereas the interpretive approach isused as the data analysis technique. Meanwhile, the object of the analysis is the readiness of the ProvincialGovernment of East Java in implementing the Government Regulation No. 71 of 2010.The result of the researchdescribes that when it is reviewed from the stimulant, the Provincial Government of East Java has already showntheir commitment in implementing of the Accrual Based Government Accounting Standard (SAP) by holdingthe socialization about the Government Regulation No. 71 of 2010 for the implementation of good accrualaccounting. When it is reviewed from the organizational culture, the Provincial Government of East Java has anobligation to comply all the rules which have been determined by the government organization. When it isreviewed from the promoter of changes, it has been found that there is a pressure from the external party, bothfrom the academic or even the other parties in order to support the achievement of the implementation of accrualbased accounting in order to make it compatible with the determined rules. When it is reviewed from theconstraints of changes, the existence of the central government policy is not synchronous and the differences ofcharacters in East Java have caused problems in the implementation of accrual based accounting. Meanwhile,when it is reviewed from the individual attitudes in accepting the changes, the officials of the ProvincialGovernment of East Java shows a positive reaction which means that all changes that occur in public sectororganizations particularly in the scope of government will be carried out by the related officials.Keywords: The Implementation of Accrual Base, The Readiness of Government, The Constraints of theImplementation.
IMPLIKASI PP 46 TAHUN 2013 ATAS PPh BADAN, LABA BERSIH USAHA SETELAH PAJAK, DAN PEREDARAN BRUTO Hakim, Firdaus Miftahul; Mildawati, Titik
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 12 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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The purpose of this research is to find out the calculation of corporate income tax and net profit after corporatetax when it is calculated based on the Law No. 36 of 2008 and the Goverment Regulation No. 46 of 2013 and tofind out whether the implementation of Goverment Regulation No. 46 of 2013 obstructs the enhancement of theamount of gross income of the company or not. The object of the research is PT. Duta Warna Creation which hasgross income less than Rp4,800,000,000,- (Four Billion Eight Hundred Million Rupiahs). This research isdescriptive qualitative research. The results of this research are when the calculation of corporate income taxwhich is based on Goverment Regulation No. 46 of 2013 is used; when the amount of the corporate income taxexpense of PT Duta Warna Creation is higher than the calculation which is based on the Law No. 36 of 2008, sothe net profit venture after tax based on the calculation of Goverment Regulation No. 46 of 2013 will be smallerthan the calculation that is based on the Law No. 36 of 2008. And the amount of the increasing gross incomeevery years has increased so the implementation of these rules do not become the obstacle to the enhancement ofthe gross income of PT. Duta Warna Creation.Keywords: Goverment regulation no. 46 of 2013, corporate income tax, law no. 36 of 2008
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 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 Kinerja Keuangan dan Ukuran Perusahaan Terhadap Income Smoothing Jamaluddin, Jamaluddin; Amanah, Lailatul
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 7 (2015)
Publisher : STIESIA

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This research is meant to find out the influence of financial performance and firm size to the income smoothing on the real estate and property companies which are listed in Indonesia Stock Exchange during 2012-2013 periods. The samples have been selected by using purposive sampling technique and eckel index calculation, so 30 real estate and property companies which have met the criteria have been selected. The analysis technique has been done by using multiple regressions and SPSS program 16 version. Based on the result of multiple regressions analysis with the significance level is 5%, then the result shows i.e.: 1) Debt to Equity Ratio does not have any influence to the income smoothing, 2). Net Profit Margin has influence to the income smoothing, 3). Return on Asset has influence to the income smoothing, 4). Firm size has influence to the income smoothing. Therefore, Debt to Equity Ratio does not have any influence to the income smoothing whereas net profit margin, return on asset, and firm size have influence to the income smoothing.Keywords: Financial Performance, Firm Size, and Income Smoothing
PENGARUH PEMANFAATAN TEKNOLOGI TERHADAP SISTEM INFORMASI AKUNTANSI Sari, Mia
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 8 (2013)
Publisher : STIESIA

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The existence of technology has given many advantages to the businessmen in order to gain some profits either materially or non-materially, for example efficiency in the business activities. One of the technologies that are mostly used in the world of business is the information technology. The purpose of this research is to find out the influence of the utilization of technology to the accounting information system at PT. JNE Logistik Surabaya. Factors that can be used as references for company’s manager in the decision making management. The research result shows that the utilization of technology to the accounting information system has a significant influence to the management’s policy. The system of My-Orion which is used at PT. JNE Logistik can minimize the weaknesses compare to Visual Basic, in the process of data input to the data out.Keywords: Information Technology, The Influence of The Utilization of Technology, Efficient and Effective.INTISARIHadirnya teknologi, banyak dimanfaatkan oleh pelaku bisnis untuk memperoleh keuntungan yang berupa material maupun yang bersifat non-material, seperti efisiensi dalam kegiatan organisasi bisnis. Salah satu teknologi yang banyak digunakan dalam dunia bisnis adalah teknologi informasi. Tujuan yang ingin dicapai dalam penelitian ini adalah untuk mengetahui pengaruh pemanfaatan teknologi terhadap sistem informasi akuntansi pada PT. JNE Logistik Surabaya. Faktor-faktor yang dijadikan acuan bagi manajer perusahaan dalam pengambilan keputusan manajemen. Hasil penelitian menunjukkan bahwa pemanfaatan teknologi terhadap sistem informasi akuntansi sangat berpengaruh dalam kebijakan manajemen.. Sistem My-Orion yang digunakan PT. JNE Logistik dapat memperkecil kelemahan dibandingkan dengan Visual Basic, baik dalam proses input data sampai out data.Kata Kunci: Teknologi Informasi, Pengaruh Pemanfaatan Teknologi, Efisien dan EfektifitasPENDAHULUANEra globalisasi yang semakin melanda dunia usaha mempunyai dampak yang cukup besar bagi perusahaan. Hal tersebut tentunya menjadi tantangan bagi manajemen perusahaan untuk menciptakan terobosan baru dan mulai mengembangkan ide-ide baru untuk mengatasi persaingan yang semakin ketat pada masa mendatang. Semua itu dapat dilakukan apabila manajemen mampu melakukan pengambilan keputusan yang di dasarkan pada informasi yang akurat, relevan, dan tepat waktu. Informasi sebagai penentu dalam pengambilan keputusan, baik oleh pihak manajemen perusahaan itu sendiri maupun pihak lain yang berkepentingan dengan perusahaan. Informasi yang berkualitas dibentuk dari adanya sistem informasi yang dirancang dengan baik.Hadirnya teknologi, banyak dimanfaatkan oleh pelaku bisnis untuk memperoleh keuntungan yang berupa material maupun yang bersifat non-material, seperti efisiensi dalam kegiatan organisasi bisnis. Salah satu teknologi yang banyak digunakan dalam dunia bisnis adalah teknologi informasi. Teknologi informasi (TI) berkembang sejalan dengan perkembangan infrastruktur TI, seperti hardware, software, teknologi penyimpanan data Jurnal Ilmu & Riset Akuntansi Vol. 2 No. 8 (2013)
PENGARUH MEKANISME GCG DAN PELAPORAN CSR TERHADAP NILAI PERUSAHAAN DI BEI Ardyanto, Ferry Dwi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 7 (2013)
Publisher : STIESIA

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This research is meant to find out the influence of good governance mechanism and the reporting of corporate social responsibility to the company’s value. The company’s value in this research is proxy by Tobin’s Q value. The selection of samples is performed by using purposive sampling method to the food and beverages companies which are listed in the Indonesia Stock Exchange from 2007 to 2011. As many as 11 food and beverages companies are used as samples in this research. The multiple regressions are applied as method of analysis in this research. The result of this research indicates that the board of commissioners, public ownership, managerial ownership and the reporting of corporate social responsibility variables has significant influence to the company’s value. Keywords:Company’s Value, Board of Commissioners, Public Ownership, Management Ownership, Institutional Ownership, and Corporate Social Responsibility.
PENGARUH KINERJA KEUANGAN, SIZE, PERTUMBUHAN PENJUALAN, DAN KEPEMILIKAN SAHAM TERHADAP STRUKTUR MODAL Atiqoh, Zummatul; Asyik, Nur Fadjrih
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 5 (2016): Jurnal Ilmu & Riset Akuntansi
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In the making of capital structure policy, a company requires to consider many factors in order to achieve the capital structure level which can minimize the average cost of capital and to maximize the firm value and company’s assets. The purpose of this research is to test the influence of performace financial (profitability, liquidity and dividend policy), size, sales growth and stock ownership (managerial ownership and institutional ownership) to the capital structure. The sample collection technique has been done by using purposive sampling method, and based on the determined criteria, 44 manufacturing companies which are listed in Indonesia Stock Exchange (IDX) in 2011-2014 periods have been selected as samples. This research applies classic assumption test and multiple linear regressions analysis test which has been done by using statistic test of SPSS 20 version. The result of this research shows that institutional ownership have positive influence to the capital structure. Profitability, liquidity and dividend policy has negative influence to the capital structure. Meanwhile, size, sales growth and managerial ownership does not have any influence to the capital structure.Keywords: Performance Financial, Size, Sales Growth, Stock Ownership, Capital Structure
PENGARUH PERPUTARAN MODAL KERJA TERHADAP PROFITABILITAS PADA PERUSAHAAN MAKANAN DAN MINUMAN Ulfah, Putri Armala; Sapari, Sapari
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 6 (2017)
Publisher : STIESIA

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ABSTRACTThis research is aimed to find out the influence of cash flow, account receivable turnover, and inventory turnover to the profitability on food and beverages companies which are listed in Indonesia Stock Exchange (IDX) in 2011-2015 periods. The independent variables i.e. cash turnover, account receivable turnover, and inventory turnover. Meanwhile, the dependent variable is profitability.The samples are 9 companies. The sample collection technique has been done by using purposive sampling. The research method of this research is quantitative method. The data of this research is the secondary data in the form of financial statement which has been obtained from Indonesia Stock Exchange (IDX). The analysis technique has been carried out by using multiple linear regressions analysis.The result of the research shows that cash flow turnover and account receivable turnover give influence to the profitability whereas inventory turnover does not have any influence to the profitability. The value of adjusted R square is 0.348 shows that all independent variables i.e. cash flow turnover, account receivable turnover, and inventory turnover can explain the dependent variable i.e. profitability which is 34.8% and the remaining is 65.2% is influenced by other factors which are not included in the models.Keywords: Profitability, cash flow turnover, account receivable turnover, inventory turnover.
ANALISIS PERBEDAAN KINERJA KEUANGAN SEBELUM DAN SESUDAH MERGER Suudyasana, Ayu
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 3 (2015)
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The purpose of this research is to find out the difference of financial performance of banking companies whether it exist or not beforeand after themergeron PT Bank CIMB Niaga Tbk. The sample collection technique has been done by using judgment sampling and a company has been obtained as the research sample i.e.: PT Bank CIMB Niaga Tbk. Meanwhile, the data analysis technique has been done by using paired sample t test which is done by using the SPSS 20.0 program.Based on the result of the analysis of paired sample t test, it can be concluded that there were 5 financial ratios which do not have any significant different i.e.: Debt to Equity Ratio, Dept to Total Asset Ratio, Net Profit Margin, Return on Equity, and Return on Asset before and after merger. It shows that the financial performance of the company does not undergo any significant change in which the decline occurs before and after merger. Moreover, there is one financial ratio which has significant difference i.e.: Current Ratio which shows that the financial performance of the company undergoes significant changes before and after the merger.The financial performance of banking companyof PT Bank CIMB Niaga Tbk, before and after merger shows the decline of financial condition, because the result of the overall calculation of financial ratio shows a declination before and after merger. The implication of this research, generally, shows that the main motive of the company to conduct the merger is economic motive, so the purpose of the merger has not completely fulfilled. Keywords: Financial Performance, Financial Ratio, Merger.

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