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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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PENERAPAN SISTEM INFORMASI AKUNTANSI PENERIMAAN PENDAPATAN PADA PT KERETA API INDONESIA SURABAYA Putri, Nena BertaVirde
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 9 (2013)
Publisher : STIESIA

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Abstract

This main to evaluate the implementation of accounting information system of receipt of income at PT Kereta Api Indonesia Surabaya. This research is a qualitative research, while the data analysis technique which isapplied in this research is the descriptive analysis with qualitative approach. The results of data interpretation and analysis to the implementation of accounting information system at PT Kereta Api Indonesia Surabaya, itcan be concluded that the organization structure of PT Kereta Api Indonesia Surabaya overall is good, incarrying out the activity of receipt of income has been using serial numbered document in order to prevent theoccurrence of deviation, so it can be said that the input of accounting information system of income is good.Output of accounting information system of income at PT Kereta Api Indonesia Surabaya can be said good,since the output consists of: daily sales reports, deposit books, cash book as well as the combined list and analysisof passengers revenue and the implementation of internal control of receipt of income at PT Kereta Api IndonesiaSurabaya it can be said good.Keywords: Accounting Information System, Income,Internal Control.
FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DALAM LAPORAN TAHUNAN PERUSAHAAN Nugraha, Septian Adi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 10 (2013)
Publisher : STIESIA

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Abstract

The purpose of this research is to analyze some factors which influence the disclosure of Corporate Social Responsibility (CSR) in the annual report of manufacturing company consumption of goods industry sector. Independent variables which are used in this research are the size of company, the size of board of commissioners, foreign shareholding and the size of audit committee. This research has found some proves that the size of a company has significant influence to the disclosure of CSR, the size of Board of Commissioners has no significant influence to the disclosure of CSR, Foreign Shareholding has no significant influence to the disclosure of CSR, and the size of audit committee has significant influence to the disclosure of CSR. Keywords: Corporate Social Responsibility, the size of Company, the size of Board of Commissioners, Foreign Shareholding, the size of Audit Committee.
PENGARUH BAGI HASIL DAN SUKU BUNGA BANK KONVENSIONAL PADA JUMLAH DEPOSITO MUDHARABAH Mardianti, Amelia; Riduwan, Akhmad
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 7 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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Abstract

The research is meant to test the influence of profit sharing rates and interest rates bank konvensional to the amount of mudharabah deposit at Bank Mega Syariah in 2007-2014. This research uses quantitative. The data is the secondary data and time series which has been obtained from the financial statement of Bank Mega Syariah, the financial statistic of Bursa Efek Indonesia, and Bank Indonesia. The sampels are are quarterly financial statement from 2007 to 2014. The regressions analysis has been carried out in order to conduct significance test of the influenceof profit sharing rate and interest rate partially with the amount of mudharabah deposit.The result of the research has proved that: (a) profit sharing rate does not have any influence to the amount of mudharabah deposit; (b) interest rate bank konvensional has significant and positive influence to the amount of mudharabah deposit at Bank Mega Syariah because the rate of conventional bank increases, the amount of mudharabahi deposit does not experience any drestic changes because the customers still invest their fund at Bank Mega Syariah.Keywords: the amount of mudharabah deposit, profit sharing rate, interest rate.
FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY (STUDI PADA PERUSAHAAN MANUFAKTUR DI BEI) Rosalina, Rizky Yuniar; Kurnia, Kurnia
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 6 (2017)
Publisher : STIESIA

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Abstract

ABSTRACTThis research is meant to examine the influence of firm size, profitability, and audit opinion, Public Accountant Firm (PAF) reputation, audit tenure and the complexity of company operation to the audit delay. The population is all manufacturing companies which are listed in Indonesia Stock Exchange. Firm size is proxied by total assets, profitability is measured by return on assets, audit opinion is measured by reasonable opinion without exception and reasonable opinion with the exception, PAF reputation is measured by the size of Big Four PAF and Non Big Four PAF, audit tenure is measured by frequently change PAF and not change PAF, the complexity of the company operations is measured by having a subsidiary and not having subsidiary, and audit delay is measured by the late and timeliness. The samples are manufacturing companies which are listed in Indonesia Stock Exchange (IDX) in 2013-2015 periods and have been selected by using purposive sampling, and 48 companies have been selected as samples. The analysis method has been done by using multiple linear regression model. The result of the research shows that the firm size, profitability, audit opinion, PAF reputation, audit tenure and the complexity of company operation give significant influence to the audit delay.Keywords: profitability, audit opinion, PAF reputation, complexity of the company operation, audit delay.
PENGARUH STRUKTUR ASET, PROFITABILITAS, KEPUTUSAN INVESTASI, DAN RISIKO BISNIS TERHADAP STRUKTUR MODAL Tansyawati, Febriana; Asyik, Nur Fadjrih
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 4 (2015)
Publisher : STIESIA

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Abstract

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 asset. The purpose of this research is to examine the influence of assets structure, profitability, investment decision and business risk to the capital structure.The research sample consisted of 16 companies were selected by purposive sampling of properties and real estate companies listed on the Indonesia Stock Exchange during 2011-2013 The multiple regressions analysis and classic assumption test have been performed by using SPSS 20.0 version statistic test instrument. The result of the research shows that the research regression model has fulfilled the requirements there are no symptoms of heteroscedasticity, multicollinearity, and correlation and the in used file is normally distributed. The result of the research shows: (1) the structure of assets has influence to the capital structure, (2) that profitability has influence to the capital structure (3) investment decisions has influence to the capital structure, and (4) the business risk has no influence to the capital structure.                  Keywords:  Assets Structure, Profitability, Investment Decision, Business Risk, Capital Structure
FAKTOR-FAKTOR YANG MEMPENGARUHI COST OF EQUITY CAPITAL PERUSAHAAN PUBLIK DI INDONESIA Suryani, Ade Irma
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 8 (2014)
Publisher : STIESIA

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Abstract

The purpose of this research is to test the influence of voluntary disclosure, information asymmetry, beta stocks, and company’s size to the cost of equity capital. The samples are 30 companies which are selected by using purposive sampling from the manufacturer companies which are listed in Indonesia Stock Exchange during the year of 20011 until 2012. The statistic test instrument of SPSS16 is used to test both the classic assumption and multiple regression analysis. The research result shows that the research regression model is fulfilled the classic assumption test in overall, which means that the regression model is free from heteroskedaticity, multicollinearity, dan autocorrelation, and the data produced has been distributed normally. The multiple regression analysis shows that voluntary disclosure has negative influence to the cost of equity capital, information asymmetry has no influence to the cost to equity capital, beta has no influence to the cost of equity capital and company’s size has negative influence to the cost of equity capital.Keywords: voluntary disclosure, information asymmetry, beta stocks, company’s size, and cost of equity capital.
PENGARUH PERPUTARAN MODAL KERJA TERHADAP PROFITABILITAS PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Dewi, Lisnawati; Rahayu, Yuliastuti
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 1 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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Abstract

This research is meant to examine the influence of cash turnover, account receivable turnover, andinventory turnover to the profitability in the manufacturing companies in consumption goods industry sectorwhich are listed in Indonesia Stock Exchange (IDX) in 2010-2014 periods. The samples are 19 companies whichhave been selected by using purposive sampling. The financial statement data has been obtained from theIndonesia Stock Exchange (IDX). The research method has been done by using quantitative method and multiplelinier regressions with the aplication instrument of SPSS (Statistical Product and Service Solutions). The resultof this research shows that cash turnover and inventory turnover do not have any influence to the profitabilitywhereas the account receivable turnover has an influence to the profitability. The value of adjusted R square is0.113 which shows that all of independent variables which are cash turnover, account receivable turnover andinventory turnover can explain the dependent variable i.e. profitability is 11.3% and the remaining is 88.7%which is influenced by other factors which are not included in this model.Keyword: Profitability, Cash Turnover, Receivable Turnover, Inventory Turnover.
PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP NILAI PERUSAHAAN: CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL INTERVENING Isnaini, Nurizza Arsyi; Kurnia, Kurnia
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 2 (2017)
Publisher : STIESIA

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Abstract

This research is meant to examine the influence of the characteristic of the company which is proxy byprofitability and leverage to the firm value with corporate social responsibility as the intervening variable. Theresearch samples are 33 mining companies which are listed in Indonesia Stock Exchange and have publishedtheir annual report in 2013-2015 periods and have carried out Corporate Social Responsibility (CSR). The CSRhas been measured by using GRI G4. The ample collection has been carried out by using purposive samplingmethod. The hypothesis has been tested by using multiple linear regressions analysis and the SPSS 23rd version.The result of research shows that the characteristic of the company which is proxy by profitability and leveragedoes not have any influence to the firm value. Meanwhile, the characteristic of the company which is proxy byprofitability has positive influence to the CSR and leverage does not have any influence to the CSR. Meanwhile,CSR has positive influence to the firm value. The result of the research shows that CSR is not the interveningvariable under the influence of the characteristic of the company to the firm value.Keywords: Profitability, leverage, corporate social responsibility, firm value.
PENGARUH GOOD CORPORATE GOVERNANCE DAN RASIO KEUANGAN TERHADAP FINANCIAL DISTRESS Kusanti, Okta; Andayani, Andayani
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 10 (2015)
Publisher : STIESIA

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Abstract

The purpose of this research is to test the influence of good corporate governance (institutional ownership, managerial ownership, the number of board of director, the number of board of commissioner, the number of audit committee) and the financial ratio (liquidity, leverage, operating capacity, profitability) to the financial distress. The research samples are 14 companies which have been selected by using purposive sampling of the manufacturing companies which are listed in Indonesia stock exchange in 2010-2013 periods. The financial statement has been obtained from the official website i.e.:http://www.idx.co.id/idid/beranda/perusahaan tercatat/laporankeuangantahunan.aspx and from the Indonesia Stock Exchanges in STIESIA. The research method has been done by using quantitative method with the logistic analysis technique and it is also done by using the statistic instruments of SPSS 20.0 version. The result of this research shows that the institutional ownership does not have any influence to the financial distress, the managerial ownership does not have any influence to the financial distress, the number of board of directors does not have any influence to the financial distress the number of board of commissionaire does not have any influence to the financial distress, the number of audit committee does not have any influence to the financial distress, liquidity does not have any influence to the financial distress, operating capacity has positive influence to the financial distress, profitability does not have any influence to the financial distress.Keywords: Good Corporate Governance, Financial Ratio, Financial Distress
PENGARUH ETIKA PROFESIONAL, AKUNTABILITAS, KOMPETENSI DAN DUE PROFESSIONAL CARE TERHADAP KUALITAS AUDIT Mustikawati, Dini
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 12 (2013)
Publisher : STIESIA

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Abstract

The purpose of this research is to test the influence of professional ethic, accountability, competency and due professional care to the audit quality. Based on the calculation obtains that determination coefficient value R2(R Square) of 0.691 show that professional ethic, accountability, competency, due professional care are able to explained the audit quality approximately 69.1%, while the rest is of 30.9% explained by the other variable of this research. While, based on the hypothesis test obtain that professional ethic, accountability, competency, due professional care have an influence to the audit quality.Keywords: professional ethic, accountability, competency, due professional care and audit quality.

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