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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 INTELLECTUAL CAPITAL TERHADAP PRODUKTIVITAS DAN NILAI PERUSAHAN PADA PERUSAHAN PERBANKAN Adhitama, Muhammad Yusuf; Fitria, Astri
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 7 (2017)
Publisher : STIESIA

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Abstract

ABSTRACTIntellectual capital is a concept in assessing the financial performance that has developed rapidly in recent years. Currently there are some companies which have not reported the occurrence of intangible asset such as intellectual capital particularly human capital which has contribution in creating competitive advantage in winning a very competitive competition. This purpose of this research is to examine the influence of intellectual capital to the productivity and the firm value. The population is all banking companies. The samples have been selected by using purposive sampling technique so 21 banking companies which have met criteria have been selected as samples. The analysis technique has been done by using simple linear regression equation analysis. The result of the examination shows that intellectual capital give positive influence to the productivity. This means that the enhancement of intellectual capital can benefit the company and become the potential element in enhancing the company productivity. The result of the test shows that intellectual capital give positive influence to the firm value. This can be possible because of the intellectual capital which has been allocated by the company is getting large, so it can increase the firm value.Keywords: intellectual capital, productivity, firm value.
KINERJA KEUANGAN, CORPORATE SOCIAL RESPONSIBILITY, GOOD CORPORATE GOVERNANCE DAN NILAI PERUSAHAAN Sari, Damayanti Astika; Riduwan, Akhmad
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 5 (2015)
Publisher : STIESIA

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Abstract

The purpose of this research is to find out empiricalevidencesabout: (a) the influence of financial performance ROE to the firm value; (b) the influence of CSR disclosure to the correlation between ROE and the firm value; (c) the influence of managerial ownership to the correlation between ROE and the firm value. The samplesare manufacturing companies in the basic industry and chemical sector which are listed in Indonesia Stock Exchange during 2009-2013 periods. 23 companies and 115 observation have been selected as samples. The data analysis has been done by using simple linear regressions analysis forhypothesis 1 and the multiple linear regressions analysis which has been done by using Moderated Regressions Analysis (MRA) for the hypothesis 2 and 3. The results of the research are: (a) shows that ROE has positive influence onthe firm value. It shows that the Return on Equity (ROE) has beenresponded positive by the investors; (b) the CSR disclosurepositively moderates the influence of financial performance on the firm value. It means that when the CSR activity is disclosed widespread by the company, the respons of the investors to the financial performance is getting high; (c) managerial ownership positively moderates the influence of ROE on the firm value. it shows that when the managerial ownership is getting high, the respond of the investors on the financial performance is getting high as well.Keywords : Financial Performance, Firm Value, CSR Disclosure, Managerial Ownership.
FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PERUSAHAAN FOOD AND BEVERAGES Tamara, Yeremia
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 8 (2014)
Publisher : STIESIA

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Abstract

This research is carried out to test the influence of assets structure, growth, and profitability to the capital structure of food and beverages companies in Indonesia Stock Exchange from 2010 to 2012. The research samples are 14 food and beverages companies which have been selected by using purposive sampling. The result of the research shows that overall this research regression model has fulfilled classic assumption test which means that this regression model is free from the existence of heteroscedasticity, multicollinearity, and autocorrelation symptoms and the generated data has been normally distributed. The multiple regression analysis shows that assets structure variable has no significant structure to the capital structure, growth variable has significant influence to the capital structure, and profitability has no significant structure to the capital structure.Keywords: Assets Structure, Growth, Profitability, and Capital Structure
IMPLEMENTASI BALANCED SCORECARD DALAM PENGUKURAN KINERJA MANAJEMEN RUMAH SAKIT Suryani, Yulana Tri; Retnani, Endang Dwi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 1 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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This research is meant to find out and to evaluate the management performance of Dr. R SosodoroDjatikoesoemo Bojonegoro Local General Hospital by using the concept of Balanced Scorecard. This research isconducted by using qualitative method and the data analysis technique has been done by using qualitativedescriptive analysis techniques i.e. collecting, processing, and data presenting. The result of this research showsthat the measurement of the management performance of the hospital is inefficient in achieving the efficiency ofexpenditure because it does not balance with the level of income growth every years. It has been found from thelevel of patients satisfaction, it can be said it is already well, it has been proven by the result quality IKM and theresult of questionnaires. Furthermore, it states good in the process of innovation and its operating. There are alsomany training which are given to the medical and non-medical personnel in the learning process and there aremany facilities which give benefit in order to increase the infrastructure of the hospital. It has been found fromthe explanation above that Balanced Scorecard is considered to be good to become the standards in themeasurement of the management performance of the hospital.Keywords: Balanced Scorecard, Performance Measurement, Strategy
FAKTOR YANG MENYEBABKAN OPINI AUDITOR ATAS LAPORAN KEUANGAN WAJAR DENGAN PENGECUALIAN Anggraini, Novita; Praptoyo, Sugeng
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 2 (2017)
Publisher : STIESIA

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Abstract

The purpose of this research is to find out and to analyze the factor which makes auditor give fair with exceptionopinion on financial statement of the Municipality Government of Surabaya in 2010 and 2011. The method hasbeen carried out by using qualitative method whereas the data analysis technique has been carried out by usingdescriptive analysis. The researcher has been conducted the qualitative approach because she does not prove ahypothesis, but to find out financial statement of Municipality Government of Surabaya to obtain fair withexception opinion.It has been found from the result of this research that the financial statement of MunicipalityGovernment of Surabaya in 2010 and 2011 which has obtained fair with exception opinion has been caused bythe presentation of tax receivables has not been presented in conform with the amount of net value which can berealized, the revenue and expenditure which is related to the construction and the maintenance of utilitynetwork has not been run by using the local budget government mechanism, and the Municipality Governmentof Surabaya has not been able to show the evidence of the possession and ownership on ladder truck Firefightingminimum 52m based on the procurement in 2010.On the Financial Statement of Municipality Government ofSurabaya in 2010, the factor which makes fair with exception opinion has been obtained is more dominant to theweaknesses of internal control system. Meanwhile, in 2011 is more dominant on non-compliance factor to therules and regulations.Keywords:Fair with exception, disclosure, financial statement of municipality government.
PENGARUH SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA KARYAWAN CV TEGUH KARYA UTAMA SURABAYA RIZALDI, FAHMI; Suryono, Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 10 (2015)
Publisher : STIESIA

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Abstract

Every organization is required to improve their performance. This condition encourage companies to useinformation system is carrying out daily task. The implementation of information system in an organization willaccelerate and simplify the completion of the task by every employee. This condition is expected to improve theperformance of employee in the company. The purpose of this research is to examine the influence of accountinginformation system to the performance of employees on CV Teguh Karya Utama. This research is a quantitativeresearch. The population is the 45 employees of CV Teguh Karya Utama. The data analysis technique has beendone by using simple refression analysis. It can be concluded from the result of the research that theimplementation of accounting information system has significant and positive influence to the performance ofthe employees has been applied in the company properly, the performance of the employees in the company willbe improved as well. The implementation of accounting information system is strongly influenced by the humanresources who are owned by the company. The company should always conduct the competency of the humanresource about information and technology. Competency and knowledge of the human resources is need by thecompany in maximizing the use information technology in CV Teguh Karya Utama.Keywords: performance, accounting information system, and simple linear regression.
ANALISIS PENYUSUNAN ANGGARAN BERBASIS KINERJA DINAS PENDAPATAN DAN PENGELOLAAN KEUANGAN KOTA SURABAYA Kurniawan, Taufiq Pratama
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 1 (2014)
Publisher : STIESIA

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Abstract

The purpose of this research is to find out how the performance based budgeting is and what sort of problems to deal with. In order to find out and to analyze the performance based budgeting at Department of Revenue and Financial Management of Surabaya City has referred to the Regulation of Minister for Internal Affairs no 59 of 2007 which is related to budgeting system by using performance based budgeting is designed to create effectiveness and efficiency in the use of budget. The implementation activity of budgeting from 2011 to 2012 was carried out at Department of Revenue and Financial Management of Surabaya City had suitable with the determined responsibility. In budgeting realization report during 2011 to 2012 had not encountered any significant problem.Keywords: Budgeting, Performance, Efficiency, and Effectiveness
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WP BADAN Hidayat, Amanda
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 6 (2014)
Publisher : STIESIA

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Abstract

Tax system in Indonesia follows self assessment system. From the self assessment system, a full trust is given to the taxpayers to register themselves at the Tax Service Office in order to calculate, deposit, and report their tax liabilities. By using self assessment, the function of the government is to facilitate so the self assessment system works properly while its implementation depends on the obedience of the taxpayers. The purpose of this research is to find out some factors which influence the obedience of the taxpayers at KPP Pratama Surabaya Gubeng.Keywords:Taxpayer Awareness Factor, Taxpayer Perception, Taxpayer Knowledge, Tax Service Quality.
ANALISIS KINERJA KEUANGAN PERUSAHAAN SEBELUM DAN SESUDAH SEASONED EQUITY OFFERINGS Jannah, Ika Miftahul; Suryono, Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 9 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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This research is meant to analyze the financial statement before and after seasoned equity offerings based on the ratios i.e.: debt to equity, return on asset, return on equity and net profit margin in the companies which are listed in Indonesia Stock Exchange. The samples all companies which are listed in Indonesia Stock Exchange from 2010 to 2014, in which in 2012 added shares are offered. The sample collection by using purposive sampling method. The data analysis technique by using paired sample t-test. Based on the result of normality test, shows that the data has been distributed normally since the value of Asymp. Sig (2-tailed) < 0.05 and it is feasible to be used for further analysis. The result by using paired sample t-test, there are three significant difference i.e. return on asset, return on equity and net profit margin. These three performances of the companies experience significant changes after seasoned equity offerings in which the enhancement of sales, total assets, net profit after tax and equity after seasoned equity offerings occur. It has been found one financial performance which does not have any significant difference that is debt to equity ratio.Keywords: Financial Statement, Financial Performance, Financial Ratio, SEO
PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN INFRASTRUKTUR, UTILITAS DAN TRANSPORTASI Ramadhan, Rhonal; Kurnia, Kurnia
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 8 (2017)
Publisher : STIESIA

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Abstract

ABSTRACTThis research is aimed to evaluate the influence of intellectual capital to the financial performance which is proxy by earning per share and return on equity in the annual financial performance which has been prepared by the infrastructure, utility, and transportation companies which are listed in Indonesia Stock Exchange. The data collection technique has been done by performing documentation in the form of annual financial statement which has been obtained from the official website of Indonesian Stock Exchange. The population is infrastructure, utility and transportation companies which are listed in Indonesia Stock Exchange (IDX) in 2012-2015 periods. The sample selection technique has been done by using purposive sampling based on specific criteria so that 14 infrastructure, utilities, and transportation companies have been selected as samples so that 56 observations have been obtained. The analysis method has been carried out by using simple linear regressions with the SPSS application (Statistical Product and Service Solutions). The result of this research shows that intellectual capital gives positive influence to the earning per share and intellectual capital give positive influence to the return on equity.Keywords: Intellectual capital, Financial performance, Earning Per Share, Return On Equity

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