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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 GOOD CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN INTELLECTUAL CAPITAL SEBAGAI STRATEGI MENGHADAPI AEC Siahaan, Sisca May Retta; Wahidahwati, Wahidahwati
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 12 (2015)
Publisher : STIESIA

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Abstract

The purpose of this research is to find out the influence of independent commissioner, the frequency of meeting of board of commissioner, the audit committee size, the frequency of meeting of audit committee, institutional ownership, government ownership and foreign ownership to the intellectual capital disclosure on the companies which are listed in Indonesia Stock Exchange. The samples have been selected by using purposive sampling technique and 21 banking companies which have published their annual report in 2010-2014 periods have been selected as samples, so there are 105 firm years that meet the criteria of the sample The statistical method uses multiple regressions analysis, goodness of fit test / F test with 0.00 significance value or models which have been used in this research have met the fit criteria, the determination coefficient test with Adjusted R Square value (Adjusted R2) is 0.477 or 47.7%, all independent variables can explain the dependent variable, and partial test (t-test). This research has been processed by using SPSS version 16. It has been found from the result of the research that the frequency of meeting of board of commissioner, the frequency of meeting of audit committee, institutional ownership, government ownership and foreign ownership have significant and positive influence to the intellectual capital disclosure whereas the proportion of independent commissioner and the audit committee size do not have any influence to the intellectual capital disclosure.Keywords: Good Corporate Governance, Ownership Structure, Intellectual Capital Disclosure
PELAKSANAAN AUDIT OPERASIONAL UNTUK MENILAI KINERJA KARYAWAN BAGIAN PERSONALIA Sari, Novi Mustika; Ngumar, Sutjipto
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 3 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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Abstract

In a company, the personnel departmenthas an identic correlation to the human resources in order to achieve the objectives and success of the company. The activity of the personnel department is meant to manage the human resources which include recruitment, selection, position, appreciation, training, and termination ofthe employment relationship. The operational audit in assessing the performance of the employeesin the personnel department can give appropriate recomendation to increase the work quality in the future. The purposes of this research i.e.: (1) to understand the implementation of operational audit in assessing the effectivenes of the performance of the employees in personnel department and (2) to find out and to analyze some factors which have caused the effectiveness and the efficiency of the performance of the employees. The data analysis technique has been done by using descriptive analysis and qualitative analysis approachby collecting the related data with the operational audit in personnel department at PT Multinas Indonesia. The result of this research shows that there are problems in the personnel department at PT Multinas Indonesia i.e. there areworkers who are oftenenteringor quitting, in the final test not only the personnel department which has theauthority to pass the personnel but the division manageral so has the authority and there is no particular employee to run the ability test. But, in general,the activity in the personnel department of PT Multinas Indonesia has been running effectively, efficiently and has met the standards that has been determined by the companyi.e. Company StandardOperational.Keywords:Operational Audit, Personnel, Effectiveness and Efficient.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN DIVIDEN PERUSAHAAN MANUFAKTUR DI BEI Neswari, Prajna Paramita Ardana; Priyadi, Maswar Patuh
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 5 (2017)
Publisher : STIESIA

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ABSTRACTThis research is aimed to test: (1) the influence of free cash flow to the dividend policy; (2) the influence ofprofitability to the dividend policy; (3) the influence of investment opportunity set to the dividend policy; (4) theinfluence of debt policy to the dividend policy; (5) the influence of managerial ownership to the dividend policy.In this research, free cash flow has been measured by using Ross et al formula, profitability has been measured byusing return on asset, investment opportunity set has been measured by using Ratio Capital Expenditure toBook Value of Asset, the debt policy has been measured by using debt to asset ratio, the managerial ownershiphas been measured by using capital stock of directors and commissioners which are divided by the numbers ofoutstanding stocks. The population is all manufacturing companies which are listed in Indonesia Stock exchangein 2010-2015 periods. In this research, the sample collection has been determinedand carried out by usingpurposive sampling, and 156 companies have been selected as samples. This research has been conducted byusing multiple linear regressions analysis technique. The results of this research are: (1) free cash flow does nothave any influence to the dividend policy; (2) profitability has influence to the dividend policy; (3) investmentopportunity set has influence to the dividend policy; (4) debt policy does not have any influence to the dividendpolicy; (5) managerial ownership has an influence to the dividend policyKeywords: Free cash flow, profitability, investment opportunity set, debt policy, managerial ownership,and dividend policy.
ANALISIS PENGUKURAN KINERJA KEUANGAN PERBANKAN MENGGUNAKAN METODE CAMEL DAN MODEL ALTMAN Manfaluthy, Lutfi Dwi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 12 (2014)
Publisher : STIESIA

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Abstract

The purpose of this research is to observe the measurement of banking financial analysis performance by using CAMEL method and Altman model at the banking companies which are listed in Indonesia Stock Exchange (IDX) in period of 2007-2012.The research samples consist of 28 banking companies which are listed in Indonesia Stock Exchange (IDX) with the total observation are 168 and it was selected by using purposive sampling. The data of audit financial report obtained from Indo-Exchange File (IDX). This research is using non-parametric statistic test to test the comparison between CAMEL method and Altman model in measuring the banking health. Crosstab is used to measure the CAMEL method and Altman model.The research result with non-parametric statistic test by using McNemar test shows that CAMEL method and Altman model give a different result in measuring the health of banking financial. Therefore, the CAMEL method has a tendency to give health predicate, while in the Altman model it has tendency to give bankruptcy or unhealthy predicate.Keywords: CAMEL Method, Altman Model, The Health of Banking Financial Report.
PENGARUH KEPUTUSAN INVESTASI, PENDANAAN, KEBIJAKAN DIVIDEN, DAN TINGKAT SUKU BUNGA TERHADAP NILAI PERUSAHAAN Yunitasari, Dewi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 4 (2014)
Publisher : STIESIA

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The purpose of this research is to find out the influence of investment decision, financing decision, dividend policy, and interest rate to the company’s value.The population is real estate and property companies which are listed in Indonesia Stock Exchange (IDX). In this research, the sample collection technique has been determined by using purposive sampling and it has obtained 8 samples of real estate and property companies which distribute their dividend share continuously in 2009-2012. This research is using multiple linear regressions. The result of research shows that: (1) the investment decision has significant influence to the company’s value and it shows unidirectional relation. (2) Financing decision has significant influence to the company’s value yet the negative coefficient shows non-unidirectional relation. (3) The dividend policy has significant influence to the company’s value yet the negative coefficient shows non-unidirectional relation. (4) The interest rates have no significant influence to the company’s value yet negative coefficient shows non-unidirectional relation.Keywords: Investment Decision, Financing Decision, Dividend Policy, Interest Rates, Company’s Value.
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN KOMITMEN SEBAGAI VARIABEL MODERATING Megasari, Ervita; Kurnia, Kurnia
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 2 (2015)
Publisher : STIESIA

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This research is meant to examine the influence of the involvement of the preparation of budgetary participation to the managerial performance on Cooperative Service and Micro, Small and Medium Enterprises of Surabaya. This research is also meant to examine whether the organizational commitment moderates the budgetary participation to the managerial performance. This research has been conducted by using questionnaire survey method that is issued to 60 respondents and only 56 questionnaires return. The result of the research describes that the preparation of budgetary participation has an influence to the managerial performance and it describes that the significance level 0.00 is smaller than α = 0.05. The regression coefficient value of budgetary participation variable is 0.223, a positive sign on the regression coefficient that describes the unidirectional correlation between budgetary participation and managerial performance. It can be concluded that budgetary participation has significant and positive influence to the managerial performance whereas the moderation influence of the organizational commitment to the correlation between the preparation of budgetary participation and managerial performance is not supported by the result of this research. It is assumed that though a budget manager of Cooperative Service and Micro, Small and Medium Enterprises has high organizational commitment but it is only because the organizational structure forces him to participate or it is just a task. Therefore, it can be concluded that the second hypothesis is denied. Keywords: The Preparation of Budgetary Participation, Managerial Performance, and the Organizational Commitment
DAMPAK LEVERAGE TERHADAP PENGARUH CORPORATE GOVERNANCE DAN SOCIAL RESPONSIBILITY PADA NILAI PERUSAHAAN Safitri, Ruticha; Asyik, Nur Fadjrih
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 12 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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This research is meant to examine the influence of good corporate governance (GCG) and corporate social responsibility (CSR) to the firm value and company characteristic as the moderating variable. The population is all companies which are listed in Indonesia Stock Exchange (IDX). The samples are all food and beverages which are listed in Indonesia Stock Exchange during 2011-2015 periods. The total research samples are 12 food and beverages companies which have been selected by using purposive sampling. The analysis method has been done by using multiple linear analysis technique. The good corporate governance is measured by using managerial ownership, corporate social responsibility by using CSR index, firm value by using price book value (PBV) and company characteristic is measured by using leverage with debt equity ratio (DER). The result of the research shows that good corporate governance does not have any influence to the firm value and Corporate social responsibility does not have any influence to the firm value. The leverage has significant negative impact to the influence of corporate governance (GCG) to the firm value and The leverage does not have any impact to the influence of corporate social responsibility (CSR) to the firm value.Keywords: good corporate governance, corporate social responsibility, leverage, firm value.
PENGARUH PERENCANAAN STRATEGI DAN PENGENDALIAN INTERN TERHADAP KINERJA KARYAWAN Latifa, Tadzkirotul; Widyawati, Dini
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 9 (2017)
Publisher : STIESIA

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ABSTRACTThis research is meant to find out the influence of strategy planning and internal control to the employee performance of PT Kereta Api Indonesia (Persero) DAOP 8 Surabaya. If the strategy planning can determine the success of an organization, so that it is expected that internal control canencourage the employees to improve the quality of employee performance. The population is 50 employees who work at PT Kereta Api Indonesia (Persero) DAOP 8 Surabaya. This research is a quantitative research. Mean while,the analysis method has been conducted by using multiple linear analysis with F test and multiple determination coefficient, and the hypothesis test has been done by using t test. The result of the research shows that strategy planning (Ps) give significant and positive influence to the employees performance (Kk), it is proven by the result of the t test shows that t count is 2.213 with its significance value is 0.032 < 0.05 and internal control (Pi) give significant and positive influence to the employee performance (Kk), this can be seen by using t test shows that t count value 5.980 with its significance value is 0.000 < 0.05.Keywords: Strategy planning, internal control, employee performance.
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN YANG TERDAFTAR PADA INDEKS SRI-KEHATI Kusumaningtyas, Titah Kinanti; Andayani, Andayani
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 7 (2015)
Publisher : STIESIA

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Abstract

This research is meant to examine the influence of good corporate governance (include: managerial ownership, institutional ownership, the composition of the independent commissioner, and audit quality), to the firm value. Price Book Value is used as the proxy of the firm value. The samples are ten companies which are listed in the SRI-KEHATI index with a three-year study period. The method of analysis of this study is done by using multiple linear regressions. The result of this research indicates that managerial ownership, the composition of independent commissioner and the audit quality variable do not have any influence to the firm value. Whereas the institutional ownership variable has positive influence to the firm value.Keywords: Managerial Ownership, Institutional Ownership, Independent Commissioner, Audit Quality, and Firm Value
EFEKTIVITAS PERENCANAAN TENAGA KERJA PADA PT. NUTRIFOOD SURABAYA Yuliasri, Alif Hafifah
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 8 (2013)
Publisher : STIESIA

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The purpose of this research is to find out the role of management audit on the human resources function in appraising the employee’s performance at PT Nutrifood Indonesia which is located on Jl. Brebek Industri VII/14 Surabaya as well as to find out problems that hold up the performance of human resources function. The human resources function at PT Nutrifood Indonesia Surabaya consists of: employee’s planning, employee’s recruitment, employee’s selection, and placement, compensation and reward, as well as employment termination. The method used in this research is descriptive qualitative method, where the data collected from the field and facts which occur in company is analyzed then compared with existing theory in order to produce a good system in making decision by using data collection technique such as interview, questionnaire, documentation, and observation. Based on the research result shows that there are still weaknesses which are employees’ planning is ineffective because there is no written document related to the employees’ planning, employees’ placement is inappropriate with their education background which the standard set must be minimum of D3 or S1.Keywords: Management Audit, Human Resources Function, Performance Assessment.

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