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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 MEKANISME CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN Maharani, Windhy Intan
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 8 (2013)
Publisher : STIESIA

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Abstract

This research is meant to find out the influence of corporate governance mechanism to the value of the company. The corporate governance mechanism which measured with 4 variables (the Independent Board of Commissioners, institutional ownership, managerial ownership and audit committee), and the value of the company in this research is measured with the value of Tobin’s Q. This research is using purposive sampling method which listed in Indonesia Stock Exchange (BEI) in during the period of 2007-2011 and it obtains 31 companies as the samples. The analysis method in this research is using multiple linier regressions. The result of this research indicates that the corporate governance mechanism which has proxy with the institutional ownership, the managerial ownership and audit committee which has insignificant negative influence to the value of the company. While, the Independent Board of Commissioners has a significant positive influence to the value of the company. Keywords: The Corporate governance, The Value of The Firm, Tobin’s Q.
PENGARUH KINERJA KEUANGAN DAN UKURAN PERUSAHAAN TERHADAP RETURN SAHAM Setiyono, Erik; Amanah, Lailatul
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 5 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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Abstract

The purpose of this research is to find out the influence of financial performance and firm size to the stock return. The dependent variable is the stock return. Meanwhile the independent variables are Firm Size and Financial Performance which have been measured by using Current Ratio (CR), Debt to Equity Ratio (DER), Return on Asset (ROA), and Earning per Share (EPS).The population is property and real estate companies which are listed in Indonesia Stock Exchange (IDX) in 2012-2014 periods. The sample collection technique has been done by using purposive sampling method, so that 32 property and real estate companies which are listed in Indonesia Stock Exchange (IDX) have been selected as samples. The data analysis technique has been done by using multiple linear regressions analysis with SPSS 20. The classic assumptiontest has been carried out before the multiple linear regressions analysis.Based on the result of hypothesis test, it shows that Debt to Equity Ratio (DER) and Earning Per Share (EPS) have positive influence to the Stock Return, meanwhile Current Ratio (CR), Return On Asset (ROA), and Firm Size does not have any positive significant influence to the stock price.Keywords : Financial Ratio, Firm Size, Stock Return.
PENGARUH PENERAPAN INTERNATIONAL FINANCIAL REPORTING STANDARD TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN Aprilia, Renita; Ngumar, Sutjipto
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 6 (2017)
Publisher : STIESIA

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Abstract

ABSTRACTThis study aims to examine empirically the effect of adoption of IFRS, Quality Auditor, Company Size andSolvency against Timeliness Submission of Financial Reports on Consumer Goods company in the year 2012 to2015. This type of research is quantitative. The population in the study are all Consumer Goods company listedon the Indonesia Stock Exchange and give a financial report for the period 2012-2015 of the 36 companies, with asampling technique used jenuh sampling. Data were analyzed using multiple linear regression. Based on theresults of hypothesis testing can be concluded that variable; 1) Application of IFRS significant effect onTimeliness of submission of Financial Statements on Consumer Goods company in the year 2012 to 2015.Companies that have implemented IFRS disclosures are required to perform extensive, 2) Quality Auditorsignificantly influence the accuracy of time Submission of Financial Reports on Consumer Goods company inthe year 2012 to 2015. KAP large (affiliated with the International KAP) has isentif more powerful and havemore human resources to complete the audit work a lot faster to maintain its reputation them.3) company sizesignificantly influence the companys submission of Financial Statements Consumer Goods in 2012 -2015, Thelarger the company, the better the control system owned 4) Solvency significantly influence the accuracy of timeSubmission of Financial Reports on Consumer Goods company in the year 2012 to 2015. The high amount ofdebt the company will lead the audit process is relatively long due to the increase for auditor in the processaudting.Words key: IFRS, Quality Auditor, Company Size, Solvency, Timeliness of submission of Financial Statements
ANALISIS FAKTOR PENERIMAAN DAN PENGGUNAAN TEKNOLOGI DALAM SISTEM INFORMASI AKUNTANSI DENGAN PENDEKATAN TAM Armanda, Ribka; Hermanto, Suwardi Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 3 (2015)
Publisher : STIESIA

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Abstract

This research is meant to test the receiving factors and the utilization of technology in the Accounting Information System which has been done by using the Technology Acceptance Model (TAM) approach, which is represented by the test of influence of exogenous constructs i.e.:business process support, management support, and flexibility system support to the endogenous constructsi.e.: perceived of behavioral intention, perceived of attitude towards using, perceived of usefulness and perceived ease of use.The samples have been selected by using purposive random sampling, the research instrument has been carried out by issuing questionnaires to 125 respondents who are the employees of Shipping Cargo Expedition in Surabaya that uses AIS in daily work. The data is analyzed by using partial least square.The results of the research shows i.e.: (1) the support to the business process, flexibility system and perceived ease of use have positive influence to the perceived of behavioral intention in using the technology in AIS. Meanwhile, the management support and perceived of usefulness do not have any positive influence to the perceived of behavioral intention in using the technology in AIS. (2) Business process support, management support and the perceived of usefulness have positive influence to the perceived of attitude toward using of technology in AIS. Meanwhile, the perceived of behavioral intention, flexibility system support, and the perceived ease of use do not have any influence to the perceived of attitude towards using of technology in AIS. (3) Business support system, flexibility system support, and perceived ease of use have positive influence to the perceived of use of technology in AIS whereas the management support does not have any positive influence to the perceived of use of technology in AIS. (4) Business process support, flexibility system support, and management support have positive influence to the perceived easeof use of technology in AIS. Keywords:Technology Acceptance Model, Partial Least Square, Accounting Information System
ANALISIS PENGARUH MANAJEMEN LABA TERHADAP TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN Purba, Riky Kristy
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 7 (2014)
Publisher : STIESIA

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The purpose of this research is to find out the correlation which occurs between earnings management which is measured by using short-term discretionary accruals and long-term discretionary accruals with financial statement disclosure with financial statement disclosure level at manufacturing companies which are listed in Indonesia Stock Exchange in 2010-2012. This research is based on the comprehension that among these two variables can influence one to another. The data analysis technique is simultaneous equation model by using two-stage least square test method and purposive sampling method is used in determining sample. The result of the research shows that there is simultaneous influence between earnings management through long-term discretionary accruals and financial statement disclosure level. Whereas the earnings management through short-term discretionary accruals has not been proven have simultaneous correlation with the financial statement disclosure level. This research also uses some exogenous variables which have an influence to the earnings management and disclosure level that is company’s size, profitability, leverage, and liquidity. The result of t-test shows that leverage variable has no influence to the earnings management through long-term discretionary accruals whereas the financial statement disclosure index only profitability variable that has no influence to the financial statement disclosure index.Keywords: Long-term Discretionary Accruals, Financial Statement Disclosure Level, Simultaneous
ANALISIS THREE FACTOR FAMA AND FRENCH MODEL DAN CAPITAL ASSET PRICING MODEL Rakhmawati, Ully; Priyadi, Maswar Patuh
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 8 (2015)
Publisher : STIESIA

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Abstract

This research is meant to find out whether Three Factor Fama and French and Capital Asset Pricing Model can explain the expected stock return level and to find out which asset pricing model is the best in explaining the estimation level of the expected stock return in Indonesia Stock Exchange.The population is all companies which are listed in 50 large capital companies in Fact Book in Indonesia Stock Exchange in 2007-2013 periods. 39 companies have been selected as samples by using purposive sampling and the analysis technique has been done by using multiple regressions analysis.The result of the test shows that simultaneously market risk, small minus big, high minus low and debt to equity ratio have influence to the stock portfolio. This condition indicates that the research model is feasible for the following analysis. The result of partial test shows that high minus low variable can give more explanation of stock portfolio than market risk, small minus big and debt to equity ratio variables. This result can be seen from the significance level of high minus low to the stock portfolio.Keywords:Market Risk, Small Minus Big, High Minus Low, Debt to Equity Ratio, Stock Portfolio.
PENGUKURAN KINERJA INSTANSI PEMERINTAH DALAM PERSPEKTIF VALUE FOR MONEY Suwandi, Mega Maranda; Riharjo, Ikhsan Budi
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 performance of the Department of Archive andLibrary of Surabaya City is measured by using value for money approach, i.e.: economy, efficiency andeffectiveness. The research method has been carried out by using descriptive qualitative and the source of data isthe primary and the secondary data.The result of the analysis and the discussion shows that in determiningeconomic performance is done by considering input and market price. The efficiency performance is reviewed byusing the comparison between the output that has been generated and the input that has been used (cost ofoutput). The effectiveness performance is measured by comparing the target of SKPD which has carried out thenew pattern system and the visitors who have visited the library of Surabaya city and the target realization. Thedevelopment of performance measurement model in value for money perspective requires the development ofindicator which includes input, output, and outcome. So, the performance indicators i.e.: economy, efficiency,and effectiveness are relevant with the objectives of activities and work program.Keywords:Value for money, economy, efficiency, effectiveness
DAMPAK AUDIT OPERASIONAL FUNGSI PRODUKSI TERHADAP PRODUKTIVITAS PADA PT.MEGAFLEX PRATAMA Wahyuni, Giati; Ardini, Lilis
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 9 (2015)
Publisher : STIESIA

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The purpose of this research is to find out the influence of the production function of operational audit to theproductivity on PT Megaflex Pratama, Sidoarjo. This research is qualitative descriptive research method whichhas been carried out to find out the influence of the production function of operational audit to the productivity.The data collection technique has been carried out by using preliminary survey, field research and literatureassessment. Preliminary surveys in which the researcher conducts the survey on the company which will beselected as the research object and ask permission to the manager of the company to conduct the research. Thefield survey is conducted to collect the data which is required by performing observation, interview, anddocumentation. The literature assessment has been conducted in order to obtain secondary data which will beuseful as the theoretical guideline in conducting the field research. The result of the research shows that there is avalidation between the result of operational audit statement which has been prepared by the internal auditor withthe real condition in the company. Therefore, it can be concluded that the impact of production function ofoperational audit to the productivity is positive impact. It can be seen from the comparison between the salesdata (unit) and the turnover data (Rp) from 2012 to 2013.Keywords: Operational Audit, Production Function, and Productivity.
LAPORAN AKUNTABILITAS KINERJA DINAS PENDIDIKAN KOTA SURABAYA MELALUI PENDEKATAN VALUE FOR MONEY Subastian, Avib
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 11 (2013)
Publisher : STIESIA

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Abstract

The purpose of this research is to find out the presentation of government agency performance accountability (gapa) report based on government regulation number 8 year 2006at Department of Education in the city ofSurabaya.The concept of value for money in the preparation of government agency performance accountabilityreport is intended to explain that the performance assessment is based on three aspects of assessment that areeconomical aspect, aspect of efficiency, aspect of effectiveness. The criteria which is used to assess the success inachieving agency goals is embodied in three performance indicators: input indicator, output indicator, andoutcome indicator. The analysis results and the discussion show that performance accountability report is basedon the concept of value for money at the agency in 2011 is presented in appropriate with the guideline of gapareport. Agency performance, in general, has run well, yet there is program implementation result which has notbeen achieved optimally. Performance assessment in achieving the program goal can be said successful. It can beseen from economic performance which considers input value based on the market price while the efficientperformance can be seen from the output realization which has been generated to the inputs, namely the budget.Meanwhile, the effective performance can be seen from the output and outcome. Output and outcome indicatorsshould be developed by considering its relevancy with its program objectives and activities for the qualityimprovement of agency performance reporting in the future.Keywords: Government Agency Performance Accountability, Value for Money, Economics, Efficient, Effectiveness
PENERAPAN ANALISISVALUE CHAINUNTUK MENCAPAI KEUNGGULAN BERSAING Kandou, Cici Safitri
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 3 (2014)
Publisher : STIESIA

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The purpose of this research is to identify and to analyze the value activity on the company and to find out and to analyze the application of Value Chain analysis in order to achieve competitive advantage. The research object from 2011 to 2012.The data collection technique is using interview and documentation technique while the data analysis technique is using qualitative method with descriptive approach which focuses on the current research, and some elements which become the object of research.In the company’s activities each stage of value chain which has been identified is categorized by Value Added activities. It can be concluded from the analysis that Non Value Added activity can be eliminated so cost efficiency can be applied to 2011 and 2012. Besides, a company is necessary to support cost reduction on external chain value by developing technology in order to improve company performance to compete with other companies Keywords: Value Chain Analysis, Cost Investigation, Cost Efficiency, NVA Cost,External Value Chai

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