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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 KINERJA KEUANGAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN MANUFAKTUR Rochmawati, Ika; Kurnia, Kurnia
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 6 (2015)
Publisher : STIESIA

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Abstract

This research is meant to examine the influence of financial performance to the disclosure of Corporate Social Responsibility (CSR). The disclosure of Corporate Social Responsibility (CSR) has an important role in the company to maintain the relation, and it is also the long term investment for the business continuity. The result of analysis shows that the financial performance which is measured by Return on Assets (ROA) and Return on Equity (ROE) do not have any significant influence to the Corporate Social Responsibility (CSR), meanwhile the financial performance which is measured by using Net Profit Margin (NPM) has significant influence to the Corporate Social Responsibility (CSR).Keywords: Return on Assets (ROA), Return on Equity (ROE), Net Profit Margin (NPM), Corporate Social Responsibility (CSR).
PENGARUH LEVERAGE DAN MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA Sari, Septiana Ratna
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 test the influence of leverage and good corporate governance mechanism to theearnings management. The subject of the research is the manufacturing companies which are listed in theIndonesia Stock Exchange from 2009 to 2011. The samples selection is performed by using purposive samplingmethod, it selects samples by applying certain criteria which in appropriate with what the researcher wants, asmuch as 174 observation objects of 58 companies during 2009 – 2011 are obtained by using the samples selectionmethods. The multiple regressions analysis is used as the analysis technique in this research. The classicassumption test is conducted before the data is processed. This research applies leverage and good corporategovernance mechanism with the proxy of managerial ownership, institutional ownership, board ofcommissioners, independent commissioners, auditing committee as independent variables, and earningsmanagement as dependent variable. The result indicates that there is no heteroscedaticity, autocorrelation andmulticolinearity. The result of partial test indicates that the leverage has negative effect to the earningsmanagement. The result of good corporate governance partial test to the earnings management with the proxy ofinstitutional ownership, the board of commissioners and the auditing committee has positive influence to theearnings management. The result of good corporate governance partial test to the earnings management with theproxy of independent commissioners has negative influence to the earnings management.Keywords: Leverage, Good Governance Governance, Earnings Management
PENGARUH CORPORATE GOVERNANCE, RASIO KEUANGAN DAN CASH POSITION TERHADAP KEBIJAKAN DIVIDEN Wahyudi, Arif
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 2 (2013)
Publisher : STIESIA

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Abstract

The purpose of this research is to analyze the influence of good corporate governance, financial ratio and cash position to the dividend policy. Good corporate governance variables consist of managerial ownership and institutional ownership. Financial ratio variables which are used in this research are profitability (ROA), Liquidity (CR), and Leverage (DER). This research has found some evidences that managerial ownership, institutional ownership, profitability, liquidity, leverage, and cash position simultaneously have significant influence to the dividend policy. The result of research shows that managerial ownership, institutional ownership, profitability variables partially have influence to the dividend policy. While, liquidity, leverages, and cash position variables have no influence to the dividend policy. Keywords: Corporate Governance, Financial Ratio, Cash Position
PENGARUH VARIABEL KEUANGAN TERHADAP PROFITABILITAS BANK (STUDI EMPIRIS LEMBAGA PERBANKAN PADA BEI) Utami, Puri Yunia; Amanah, Lailatul
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 4 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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Abstract

The rapid development of economy has made all economic activities require banking services. The public demand on information of the condition of banking financial performance has to be published consecutively, so that the trust level from the public is maintained. This research is meant to analyze the bank performance by using non performimg loan, interest rate risk, cash ratio, net interest margin, and capital adequacy ratio to the dependent variable which in return on assets. This research uses purposive sampling technique and 15 banking companies which are listed in Indonesia Stock Exchange and have published their financial statement in 2011-2013 periods have been selected as samples, and have complete data about the variable which will be observed. The data is the secondary data which has been retrieved the financial data from the Indonesia Stock Exchange official website and the related bank website. The analysis data has been done by using multiple linier regressions analysis. The results of this research shows that non performing loan, and net interest margin has significant influence to the return on assets so that those hypothesis is accepted, where as interest rate risk, cash ratio, and capital adequacy ratio do not have any significant influence to the return on assets so that those hypothesis denied.Keywords: Non performing loan, interest rate risk, cash ratio, net interest margin, capital adequacy ratio, return on asset.
PENGARUH KEBIJAKAN DIVIDEN, PERTUMBUHAN PENJUALAN, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN Fista, Bela Febriana; Widyawati, Dini
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 5 (2017)
Publisher : STIESIA

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Abstract

ABSTRACTHigh firm value has become the desire of the owners of the company, because high value reflects the prosperity ofthe shareholders as well, and the management company should strive to maximize the prosperity ofshareholders. This research is aimed to find out the influence of dividend policy, sales growth, profitability andfirm size to the firm value. The population is go public telecommunication companies which are listed inIndonesia Stock Exchange, the sample collection techniques has been done by using purposive sampling and thesamples are 5 companies, and the observations period in 2011-2015. The data is the secondary data usingfinancial statement data. The analysis technique has been carried out by uising multiple linear regressionanalysis. The result of this research uses model feasibility test shows that the models are feasible to be used forthe following research, and the hypothesis test has been done by using t-test shows that dividend policy, salesgrowth, profitability and firm size give significant and positive influence to the firm value.Keywords: Dividend policy, sales growth, profitability, company size, the value of the company
IMPLEMENTASI SISTEM MANAJEMEN MUTU ISO 9001:2008 PADA PT METABISULPHITE NUSANTARA Marbun, Syafriningsih Laila; Mildawati, Titik
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 implementation, the supporting and the inhibiting factor and the benefit in implementing the Quality Management System ISO 9001:2008 on PT Metabisulphite Nusantara. The result of this research describes that the requirements of Quality Management System ISO 9001:2008 have been fulfilled by PT Metabisulphite Nusantara. However, in the 7th clausal, the realization of product to be exact in 7.3 clausal, the development and design has not been carried out by PT Metabisulphite Nusantara. The supporting factors i.e.: fund, involvement and cooperation of all parties, compliance and consistency of the employees, the fulfillment of a facilities, the modern technology and information system. The inhibiting factor is there are some employees who have been found that they are lack of comprehension of ISO 9001:2008. The employees need to adapt and to try hard to comprehend on what will be targeted. The benefits in the implementation are: the achievement of company’s vision and mission is more systematic, efficiency and effective, profit has increased, trust and satisfaction of the end-users product has made the enhancement of the number of customers, the work is more focus and directed, the documentation system is getting better, a well supervised quality system, and the enhancement of the image of PT Metabisulphite Nusantara.Keywords: Implementation, Quality Management System, ISO 9001:2008.
FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN INTELLECTUAL CAPITAL Oktavianti, Heni
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 5 (2014)
Publisher : STIESIA

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Abstract

This main aims of this study is to test whether the corporate governance mechanism whichconsists of institutional ownership, managerial ownership, the proportion of independent board ofdirectors and audit committees affect the firm value, where the quality of earnings as an interveningvariable. The research samples are Manufacturer Company which is listed in Indonesia StockExchange (IDX). The samples used are 122 companies and they are selected by purposive sampling.The statistic method is using Multiple Linear Regression Analysis, with the goodness of fit model(Goodness) and partial test (t Test). The results of this study show that: (1) corporate governance doesnot affect the quality of earnings, (2) the quality of earnings has no effect on the firm value, (3)institutional ownership effect on the firm value, and (4) the quality of earnings is not an interveningvariable in relation to the mechanism corporate governance to firm value.Keywords: Company’s Size, Company’s Age, Leverage, Profitability Level, IndependentCommissioners, Ownership Concentration and Intellectual Capital Disclosure.
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR DI BEI Setiawan, Yudha Dwi Adi; Fitria, Astri
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 3 (2015)
Publisher : STIESIA

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Abstract

One of the important objectives of the establishment of a company is to improve the welfare of the owner or the stockholders, or maximizing the welfare of the stockholders by improving the performance of the company. The improvement of the performance of the company can be achieved if the company can operate by the achieving the determined profit. On the other hand, the manager as the administrator of the company has different objectives particularly in improving the individual achievement and the compensation which will be accepted. If the manager of the company conducts an action by ignoring the interests of investors then it will cause the collapse of the expectations of investors about returns of investment which has been invested by them. The samples are 24 manufacturing companies which have been selected by using purposive sampling which are listed in Indonesia Stock Exchange in 2010-2012 periods. The multiple linear regressions analysis method is used as the analysis technique. The result of this research describes that the research regressions model has met the classic assumption test which means that this regressions model is that the regression model is free from heteroscedasticity, multicolinearity, and autocorrelation, and the generated data has been distributed normally. The multiple linear regressions describes that the independent board of commissioners have significant influence to the performance of the company, the board of directors have significant influence to the performance of the company, the institutional ownership has significant influence to the performance of the company, the managerial ownership has significant and negative influence to performance of the company.Keywords: The Independent Board of Commisioners, the Size of the Board of Directors, The Institutional Ownership, The Managerial Ownership and the Performance of the Company.
PENERAPAN STRATEGI BALANCED SCORECARD DALAM UPAYA MENINGKATKAN KINERJA MANAJEMEN Sulistiyanto, Dandy Dwi; Retnani, Endang Dwi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 1 (2017)
Publisher : STIESIA

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Abstract

The research is aimed to find out how the performance of the management is measured by using BalancedScorecard method from each perspective in order to be align with the vision, mission and company strategies.This research has been conducted at PT. Karya Manunggal Jati. The research method is descriptive qualitative.The result of the research shows that the implementation of Strategy Map which is illustrated in Figure 3 andperformance measurement by using the balanced scorecard has good constribution to the company with thefinancial perspective which has been proven by the realization of 2012, 2013 and 2014 financial perspective,Return on Investment (ROI) of 11.12%, 10.90% and 17.56%, Profit Margin on Sales of 1.36%, 1.47% and2.54% and Sales Growth Rate of 12.35% and 5.40%, Meanwhile, the customer perspective shows 66.7% isstated to be good, that the evidences of the survey which have been realized in 2012, 2013 and 2014, CustomerRetention of 5.9%, 6.25% and 6.67%; Number of New Customers of 19,44%, 6,98% dan 10,87%. Number ofcomplaint of 2.1%, 0.15% and 0.06%, For perspective, the internal business process has been proven by the2012, 2013 and 2014 realization, On Time Delivery of 99.91%, 99.94% and 99.50%. It can be concluded thatwith the implementation of the Balance Scorecard so it is synchronized with the vision and mission of theorganization.Keywords: Performance measurement, balanced scorecard, strategy map.
PENGARUH CSR TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL INTERVENING Milayati, Depi; Subardjo, Anang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 8 (2015)
Publisher : STIESIA

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Abstract

This research examines the influence of Corporate Social Responsibility to the firm value with financial performance which is measured by using Return on Asset as the intervening variable on manufacturing companies which are listed in Indonesia Stock Exchange. The companies which have been selected as samples in this research is the manufacturing companies in the food and beverages sector which are listed in Indonesia Stock Exchange in 2011-2013 periods. The sample collection has been done by using purposive sampling method and the sample selection which is based on the determined criteria and 10 companies have been selected as samples. The data analysis technique is two-stage regression analysis. The purpose of this research is used as the consideration in order to gain information about the involvement of Corporate Social Responsibility, financial performance, and firm value and to find out how great the advantage of social disclosure which is useful for the company and the stakeholders. The result of the research shows that Corporate Social Responsibility has an influence to the firm value whereas the financial performance is the intervening variable between Corporate Social Responsibility and firm value.Keywords: Corporate Social Responsibility, Return on Asset, and firm value

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