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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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ANALISIS KINERJA KEUANGAN PEMERINTAH KABUPATEN FLORES TIMUR Tobi, Maria Regina; Idayati, Farida
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 8 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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Abstract

This research is meant to assess the financial performance of the local government of East Flores district by using financial ratio analysis to the Local Government Budget of East Flores district in 2012-2014 fiscal years.This research is case study research and descriptive approach. The analysis which has been applied to analyze the local financial performance is independency ratio, fiscal decentralization level ratio, effectiveness ratio, efficiency ratio, and expenditure harmony ratio. Meanwhile, the calculation of share and growth, map of local financial capacity, and financial capability index has been applied to analysis the local financial capability.Based on the result of the analysis and the calculation of local financial performance, it can be concluded that the patterns of the correlation and the local independency level of East Flores district is in instructive criteria. The fiscal decentralization level of East Flores district is still low but the effectiveness level of local financial management of East Flores district can be stated quite effective and the efficiency level of local financial management of East Flores district can be stated less efficient. The expenditure harmony ratio describes that between direct expenditure and indirect spending has not balanced yet. Based on the result of the calculation and the analysis of local financial capability, it can be concluded that the condition of the financial capability of East Flores district has not ideal yet. It can be seen from the result of the calculation of share and growth which shows that the position of East Flores district is in the Quadrant II. The financial capability of East Flores district is in high category when it is considered from the result of the calculation of financial capability index of East Flores district.Keywords: local finance, financial ratio, local government budget, financial performance
PENGARUH KEPEMILIKAN MANAJERIAL, FREE CASH FLOW DAN INVESTMENT OPPORTUNITY SET TERHADAP DPR Fadhilaturrochmah, Ayu; Subardjo, Anang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 7 (2017)
Publisher : STIESIA

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Abstract

ABSTRACTThis research is meant to examine the influence of managerial ownership, free cash flow, and investment opportunity set to the dividend payout ratio through annual financial statement which has been prepared by automotive companies which are listed in Indonesia Stock Exchange. The independent variables of this research are managerial ownership, free cash flow and investment opportunity set whereas the dependent variable is dividend payout ratio. This research is quantitativeand the research population is automotive companies which are listed in Indonesia Stock Exchange (IDX) in 2011-2015 periods. The research samplesare 12 automotive companies which has been selected by using purposive sampling technique. The data analysis technique has been carried out by using multiple linear regressions analysis. The result of the research shows that managerial ownership and free cash flow give influence to the dividend payout ratio whereas investment opportunity set does not give any influence to the dividend payout ratio.Keywords: Managerial Ownership, Free Cash Flow, Investment Opportunity Set, Dividend Payout Ratio.
AKUNTANSI NILAI WAJAR, VOLATILITAS LABA, DAN PRAKTIK MANAJEMEN LABA PADA PERUSAHAAN PERBANKAN Zahro, Mar’atus
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 11 (2014)
Publisher : STIESIA

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This research aims to obtain empirical evidence whether the application of fair value accounting effect on earnings volatility and the effect of the application of fair value accounting to the manipulation behavior of financial statements through earnings management practices. This research also aims to investigate the effect of earnings volatility to earnings management in public bank companies listed in Indonesian Stock Exchange. The samples of this research is all of public bank companies existed in Indonesia in the year of 2010-2011 which were listed in Indonesian Stock Exchange. The research data were collected from bank’s quarterly financial statement for the period of 2010 until 2011. Purposive sampling method was used to determine research sample. From this method, this research collected 80 observations from 10 public bank companies for 2 years. The results showed that fair value accounting has no effect on earnings volatility. This research also not found an empirical evidence that fair value accounting effects the behavior of manipulating earnings through earnings management practices. This research obtain an empirical evidence that earnings volatility has a positive effect on earnings management. Management will likely choose to keep the value of earnings is stable compared to the value of earnings tend to be volatile.Keyword: Fair value accounting, earnings volatility, earnings management
PENGARUH GOOD CORPORATE GOVERNANCE DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN SUKARELA PERUSAHAAN MANUFAKTUR Riznawaty, Nur Fitri
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 2 (2013)
Publisher : STIESIA

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Abstract

The voluntary disclosure is the types of information which are not required by the capital market supervisory board to be revealed. Voluntary disclosure index is a number that indicates the completeness of voluntary items presented in the company’s annual report. This research is conducted in manufacturing companies which are classified as the chemicals and basic industries, various industries, and consumer goods industries which are listed in the Indonesia Stock Exchange in 2011. The multiple regressions analysis is applied as the analysis technique in this research. The result of research findings indicate that ownership concentrate, the size of the company, the proportion of independent commissioners and the public accountant office specialized in industries simultaneously have significant influence to the voluntary disclosure of manufacturing industry companies which are listed in the Indonesia Stock Exchange in 2011. The partial influence indicates that only ownership concentrate, the size of the company, and the public accountant office specialized in industries variables which have significant influence to the voluntary disclosure. While, the proportion of independent commissioners has no significant influenceKeywords: Voluntary Disclosure, Voluntary Disclosure Index, Agency Theory, Good Corporate Governance
ANALISIS KINERJA PERUSAHAAN DENGAN METODE BALANCED SCORECARD Kulsum, Yelika; Idayati, Farida
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 10 (2015)
Publisher : STIESIA

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This research is meant to measure the performance of the company by analyzing and evaluating the performance of PT Kereta Api Indonesia Daerah Operasi 8 Surabaya by using Balanced Scorecard method as the performance measurement instrument. This measurement is done by using four perspectives i.e.: financial, customer, internal business, and growth and learning. This research is qualitative descriptive research. The data collection technique is done by performing field survey, questionnaires, observation, and interview.The result of financial perspective shows that return of investment undergoes reduction since the company undergoes quite large asset enhancement so it reduces profit. Meanwhile, the calculation of gross profit margin and operating profit margin shows quite well result. Based on the customer perspective, it shows quite well result when it is considered from the respond of the customer, based on the internal business perspective, it shows quite well result, and based on the growth and learning perspective, it has been found from the retention of the employees shows a less good performance when it is considered from the number of employees which decreases every year. Meanwhile, it can be categorized quite well when it is considered from the percentage of employees who participate in training.Keywords:Balanced Scorecard, Company Performance, Customer Satisfaction, Performance Assessment
PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN DAN KEBIJAKAN DIVIDEN PADA NILAI PERUSAHAAN Suffah, Roviqotus; Riduwan, Akhmad
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 2 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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This research is meant to test the influence of profitability, leverage, firm size, and dividend policy in firm value. The independent variables are profitability, leverage, firm size, and dividend policy. Meanwhile, the dependent variable is firm value. The samples are 23 companies which are listed in LQ-45 index and the research periods are four years which is started from 2010 to 2013. The sample collection technique has been done by using purposive sampling. The financial statement data has been obtained from the Indonesia Stock Exchange (IDX). The analysis method has been done by using the multiple liniear regressions.The result of this research shows that (1) profitability has positive influence to firm value. High profitability can increase firm value; (2) leverage has positive influence to firm value. High leverage is used to control free cash flow; (3) dividend policy has positive influence to the firm value, due to the high dividend can return the capital of the investors; and (4) firm size does not have any influence to the firm value. Firm size does not have any influence since the object of the research is the LQ-45 index in which the companies which are listed in the index are companies which have high trade volume and capitalism, therefore the firm size does not influence the firm value.Keywords: Profitability, Leverage, Firm Size, Dividend Policy, Firm Value.
PENGARUH KINERJA KEUANGAN TERHADAP REAKSI PASAR PADA PERUSAHAAN MANUFAKTUR Yulindasari, Eka Pungky; Riharjo, Ikhsan Budi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 3 (2017)
Publisher : STIESIA

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Abstract

The purpose of this research is to examine the influence of current ratio, debt to equity ratio, return on asset,total asset turnover to the market reaction. The population is all consumer goods industry sector manufacturingcompanies which are listed in Indonesia Stock Exchange in 2012-2014 periods. The sample collection techniquehas been done by using purposive sampling with predetermined criteria so 17 sample companies with 3 yearobservations. The data analysis has been carried out by using multiple linear regressions analysis. The result ofthe research shows that 1) current ratio, 2) total asset turnover give positive influence to the market reactionwhereas 3) debt to equity ratio give negative influence to the market reaction. Meanwhile, 4) return on asset doesnot give any influence to the market reaction. It has been found from the formulation of four hypothesis, threehypothesis are suported by the result of the research whereas one hypothesis i.e. the influence of return on asset tothe market reaction is not supported by the result.Keywords: Current ratio, debt to equity ratio, return on asset, total asset turnover, market reaction.
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP KINERJA DENGAN KOMITMEN ORGANISASI DAN GAYA KEPEMIMPINAN Anggraini, Shinta
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 9 (2014)
Publisher : STIESIA

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This Research studies the influence of budgeting participation to the managerial performance with the organization commitment and leadership style as the moderating variables. The purpose of the research is to examine the influence of budgeting participation to the managerial performance at Department of Revenue and Financial Management of Surabaya. This Research is meant to find out whether the organization commitment and leadership style moderates of budgeting participation to the managerial performance. This Research is conducted by using questionnaires survey method wich is distributed to 30 respondents. The result of the research shows that the first hypothesis wich states that budgeting participation has an influence to the managerial performance shows that the significant level is 0.003 is smaller than α=0.05 which indicates that H1 is accepted which means that the budgeting participation has an influence to the managerial performance. The second hypothesis shows that the significant level is 0.417 which is bigger than α=0.05 which indicates that H2 is insignificant. It means that the organization commitment does not moderate the budgeting participation to the managerial performance, and the third hypothesis test (H3) shows that the significant level of 0.004 which is smaller than α=0.005. It means that the leadership style moderates the budgeting participation to the managerial performance. Keywords: Budgeting Paticipation, Managerial Performance, Organization Commitment, Leadership Style.
PENGARUH MEKANISME CORPORATE GOVERNANCE DAN LEVERAGE TERHADAP MANAJEMEN LABA, NILAI PEMEGANG SAHAM DAN COST OF EQUITY CAPITAL PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Yuniarsih, Nia
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 1, No 11 (2012)
Publisher : STIESIA

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Abstract

This study was aimed to analyze the effect of managerial ownershipsconcentration institutional, ownerships concentration and leverage towardsearnings management, shareholders value and cost of equity capital. This studywas based on agency theory and economic consequences.This study was performed using field research. Data were collected fromThe Indonesian Capital Market Directory (ICMD). The population in this study is142 firms which are listed at the Jakarta Stock Exchange from 2009-2010 andderived using some criteria. This study use Path Analysis technique.The result showed that earnings management was negatively affected bymanagerial ownerships concentration and institutional ownerships concentrationand positively affected by leverage. Shareholders value was negatively affectedmanagerial ownerships concentration, and positively affected by institutionalownerships concenteration, leverage and earnings management. Cost of equitycapital was positively affected by managerial ownerships concentration,institutional ownerships concentration, earnings management, and shareholdersvalue.The findings might be of interest to investors and creditors to makeinvestment and credit decision. The study contributed to the literature in that hasshown that earnings management is driven by shareholders value increasingrather than motive opportunistic management. Institutional ownershipsconcentration was positively reaction by capital market, so that evidence of themweren’t expropriation on minority shareholder’s and capital market.The result of this study attractive to investors and creditors in makinginvestment decisions. This study contributes to shareholders value is affected byearnings management is not purely due to opportunistic behavior.
ANALISIS KEY SUCCESS FACTORS UNTUK MEMPERTAHANKAN KEUNGGULAN BERSAING PADA PT ASTRA INTERNASIONAL Rachmawati, Jenny Indriawan
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 4 (2013)
Publisher : STIESIA

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This research is meant to identify and to analyze the key success factors in order to reach the competitiveadvantage at PT Astra International Surabaya. The research method which is performed in this research byusing the qualitative method in order to find out and to analyze the key success factors in order to achieve thecompetitive advantage. The data analysis technique which is applied in this research is the descriptive analysisqualitative approach which is conducted by expressing definitions and explanation as well as making comparisonof the data which is achieved from the research to the existing theories. Based on the results of the analysis anddiscussion which are related to the key success factors in achieving competitive advantage at PT AstraInternational Surabaya, it can be concluded that the more coordinated a company strategy it will be more easierto maintain a competitive advantage so it can improve performance, lead the car market and reach the profitwhich are expected by the company.Keywords: Key Success Factors, Competitive Advantage.

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