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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 PROFITABILITAS, LEVERAGE DAN DIVIDEN TERHADAP REAKSI PASAR Magno, MelaniaAmaral Belo; Asyik, Nur Fadjrih
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 9 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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Abstract

This research is meant to examine the influence of profitability, leverage and dividend to the market reaction. The samples are 30 go public manufacturing companies which are listed in Indonesia Stock Exchange in 2010-2014 periods. The multiple linear regressionshas been applied as the statistic method to examine variables which influence stock price. The normality assumption test, multicolinearity, heteroscedasticity and autocorrelation show that there are variable differences so that the value of the stock price, profitability, divident and leverage becomes Log or Ln. The result of the research shows that partially the variables i.e. profitability and dividend have positive influence to the market reaction. It is shown by the result of t test of profitability variable is 2.140 with its significance 0.034 <0.05. Meanwhile, dividend variable is 10.176 with its significance of 0.000 <0.05. The leverage variable based on hypothesis test shows that it does not have any significant influence the market reaction. This is shown by the result of the t test is -0.683 with its significance is 0.495 > 0.05.Keywords: Profitability, Leverage, Divident, Market Reaction, Stock Price.
ANALISIS TINGKAT KESEHATAN BANK (PENDEKATAN RGEC) PADA BANK RAKYAT INDONESIA 2013-2015 Putri, Ratna Lutfiani; Suryono, Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 8 (2017)
Publisher : STIESIA

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Abstract

ABSTRACTThis research is aimed to find out the health level of Bank Rakyat Indonesia Persero Tbk in 2013-2015 periods which is reviewed simultaneously from aspects i.e. Risk Profile, Good Corporate Governance, Earnings, Capital, and RGEC. The data analysis method has been done by using the bank health analysis with risk approach (Risk-based Bank Rating) which includes the assessment of the RGEC factors. The result of the research at PT Bank Rakyat Indonesia Persero Tbk in 2013 period shows that the Bank is very healthy, it is shown by Risk Profile aspect which includes the NPL ratio of 1,26% and the LDR is 88,54%. Earnings aspect includes 4,74% ROA and NIM 7,94%. Capital aspect includes CAR 15,25%. The 2014 period shows that the Bank is very healthy and it is shown by Risk Profile aspect which includes the NPL Ratio 1,26% and the LDR 81,75%. Earnings aspect includes ROA 4,31% and NIM 12,24%. Capital aspect includes the CAR ratio 13,49%. And the 2015 period shows that the Bank is very healthy, it is shown by Risk Profile aspect which includes the NPL ratio 1,26% and the LDR 81,75%. Earnings aspect includes ROA 4,31% and NIM 12,24%.Keywords: Bank Health Level, CAMEL, CAMELS, RGEC
PENGARUH CORPORATE GOVERNANCE, KINERJA KEUANGAN DAN ISRA TERHADAP LUAS PENGUNGKAPAN SUSTAINABILITY REPORT Susanti, Yenik
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 3 (2013)
Publisher : STIESIA

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Abstract

This research is meant to analyze the influence of corporate governance, financial performance which ismeasured by using ROA and Indonesia Sustainability Reporting Award (ISRA) to the Indonesia sustainabilitydisclosure area with size and leverage as the control variable. The corporate governance variables which areapplied in this research are the size of board of commissioners, the proportion of independent commissioners, thesize of auditing committee, managerial stock ownership and institutional stock ownership. The results of thisstudy show that the size of board commissioners has no significant influence to the sustainability reportdisclosure; the proportion of independent commissioners has no significant influence to the sustainability reportdisclosure; the size of auditing committee has no significant influence to the sustainability report disclosure;managerial ownership has significant influence to the sustainability report disclosure; institutional ownershiphas no significant influence to the sustainability report disclosure; financial performance has no significantinfluence to the sustainability report disclosure; ISRA has no significant influence to the sustainability reportdisclosure; these two control variables in this research which are size and leverage have significant influence tothe sustainability report disclosure.Keywords: Corporate Governance, Financial Performance, ISRA, Sustainability Report, Size, leverage.
ANALISIS OVERREACTION TERHADAP HARGA SAHAM MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Isnawati, Erny; Wahidahwati, Wahidahwati
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 11 (2015)
Publisher : STIESIA

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Abstract

The purpose of this research is to obtain empirical evidence of the existence of overreaction in Indonesia Stock Exchange (IDX), it is indicated by the pattern of loser portfolio has abnormal return which outperforms the portfolio winner, and in order to obtain the empirical evidence of the existence of the difference of average abnormal return between loser portfolio and winner portfolio. The samples are all shares of manufacturing companies which are listed in Indonesia Stock Exchange (IDX) in 2010-2014 periods. The samples of the research have been selected by using purposive sampling method. 40 samples of company’s shares have been selected as samples and the pooling of 200 company’s samples have been done by using two portfolios i.e. winner portfolio and loser portfolio. The hypothesis test has been done by using different test analysis instruments i.e. Independent t-tests to test the existence of the difference of average abnormal return between loser portfolio and winner portfolio by using SPSS program and the significance level is 5%. Based on the result of the research shows, it has been found that the magnitude of overreaction is measured by using Average Abnormal Return (AAR) and Cumulative Abnormal Return (CAR) portfolio, both in winner portfolio and loser portfolio. The result of the research result shows that the overreaction can be proven by using the pattern of loser portfolio which has abnormal return which outperforms the winner portfolio. There is a significant difference of average abnormal return between loser portfolio and winner portfolio.Keywords: Overreaction, Winner Portfolio, Loser Portfolio.
PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR DI BEI Siregar, Rifka; Widyawati, Dini
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 2 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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The purpose of this research is to find out the influence of corporate characteristics on corporate tax avoidance. The samples are 33 manufacturing companies which are listed in IDX and the sample collection technqiue has been done by using purposive sampling. The independent variables consist of profitability, leverage, size, capital intensity, and inventory intensity, the dependent variable in this research is tax evasion. The analysis technique employs multiple linear regressions analysis. The result of the research shows that leverage variable has significant influence on tax avoidance, a company which has high tax burden can carry out tax savings by increasing debt. Size has significant influence on corporate tax evasion practices, these companies encounter political power theory due to these companies have sufficient resources to take advantage of the political process which can benefit them and perform aggressive tax planning activities in order to obtain optimal tax savings. Variables i.e. profitability, capital intensity, and inventory intensity do not have any significant influence on corporate tax avoidance.Keywords: Characteristics of a company, Tax Avoidance, Political Power Theory
PENGARUH KEPUTUSAN INVESTASI, PENDANAAN, KEBIJAKAN DIVIDEN DAN SUKU BUNGA TERHADAP NILAI PERUSAHAAN Ningrum, Frista Cahya; Priyadi, Maswar Patuh
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 4 (2017)
Publisher : STIESIA

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Optimizing firm value can be achieved by using management function, in this case the manager should beable to increase the welfare of shareholders which is the company objectives. The firm value is an investorperception to the company which is often associated with stock price. This research is aimed to find out theinfluence of investment decision, financing decision, dividend policy and interest rates to the firm value. Thepopulation in this research is 142 companies which are listed in Indonesia Stock Exchange (IDX) in 2010-2015periods. This research has been done by using purposive sampling technique, and 30 companies have beenselected as samples. The data has been obtained from the Indonesia Stock Exchange (IDX). This research hasbeen carried out by using multiple linear regressions analysis and the SPSS (Statistical Product and ServiceSolutions) software. The result of the research shows that investment decision gives positive influence to the firmvalue, the funding decision gives positive influence to the firm value, dividend policy give positive influence tothe firm value and the interest rate does not give any influence to the firm value.Keywords: investment decision, financing decision, dividend policy, interest rates, firm value.
INTERAKSI KINERJA KEUANGAN TERHADAP RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR GO PUBLIK DI BEI Widiana, Resha Novi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 10 (2014)
Publisher : STIESIA

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Abstract

The purpose of this research is to test empirically the influence of the cash flow statement components (operating cash flow, investment, and funding), gross profit, return on investment (ROI), and economic value added (EVA) to the stock return. Multiple linear regressions is used in this research and the samples are 13 food & beverages companies which are go public in Indonesia Stock Exchange in the period of 2009 until 2012. This research is conducted in Indonesia Stock Exchange Corner STIESIA Surabaya. The analysis instrument that is used in this research is SPSS version 21.0 program. The result that has been obtained is based on the goodness of fit test shows that the regressions model is feasible to used to predict the influence of operating cash flow (PAOit), investment cash flow (PAIit), funding cash flow (PAPit), gross profit (PLKit), return on invesment (ROI), and economic value added (EVA) to the dependent variable that is stock return (Rt) at food and beverages companies which are go public in Indonesia Stock Exchange in the period of 2009 until 2012. By using the determination coefficient test (R2) has a strong contribution. Partially the hypothesis test only generates gross profit variable (PLKit) which has no significant influence and it has negative tendency to the stock return (Rt).Keywords: operating cash flow, investment cash flow, funding cash flow, gross profit, return on investment, economic value added and stock return.
PENGARUH KINERJA KEUANGAN TERHADAP RETURN SAHAM PADA PERUSAHAAN TELEKOMUNIKASI Firdayanti, Fiskha Kostaria
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 3 (2014)
Publisher : STIESIA

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This research is observing the financial performance to the stock return for Telecommunication Companies which are listed in Indonesia Stock Exchange (IDX) in the year of 2009 – 2012. The purpose of this research is to know the financial performance to the stock return. The samples collection method is using purposive sampling method out of nine companies which are listed in Indonesia Stock Exchange (IDX) between 2009 – 2012, only seven companies are used as the research samples. The dependent variable in this research is stock return, while the independent variables are CR, QR, NPM, ROA, ROE, and EVA. The data analysis method is using multiple regressions analysis. The research result shows that CR, QR, NPM, ROA, ROE, EVA are simultaneously have no influence to the stock return. Partially shows that CR, QR, NPM, ROA, ROE, dan EVA do not have significant influences to the stock return.Keywords: CR, QR, NPM, ROA, ROE, EVA, and Stock Return
PENGARUH KUALITAS PELAYANAN TERHADAP LOYALITAS DIMEDIASI KEPUASAN KONSUMEN PADA PT. JNE SURABAYA Andrianto, Rifky Reza
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 10 (2014)
Publisher : STIESIA

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The purpose of this research is to find out that service quality has direct influence to the customer loyalty or it is mediated by satisfaction. The population is the customer who has ever used goods delivery service at PT JNE Surabaya. The sample collection has been carried out by using non probability sampling and the samples are 100 people. Path analysis method is used as analysis technique is using. The result of the test shows the influence of service quality and customer satisfaction each of them has significant influence to the customer loyalty that has ever used goods delivery service at PT JNE Surabaya. Likewise, service quality to the customer satisfaction shows significant influence. This condition can be concluded that service quality can have direct influence to the customer loyalty that uses goods delivery service at PT JNE Surabaya or can have indirect influence through the satisfaction as the intervening variable, and then it influences their loyalty.Keywords: Service Quality, Loyalty, Satisfaction.
PENGARUH INTELLECTUAL CAPITAL TERHADAP PROFITABILITAS DAN PRODUKTIVITAS PADA PERBANKAN SYARIAH DI INDONESIA Fadri, Zainal; Wahidahwati, Wahidahwati
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 11 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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The research is aimed to provide empirical evidence about the influence of intellectual capital to the financial performance of Sharia Banking in Indonesia. In this research, the intellectual capital is measured using the iB-VAICTM. Meanwhile, the performance of the company in this research has been measured by using the measures of profitability (ROA) and productivity (ATO). This research has been done by using secondary data and the sample collection technique has been carried out by using purposive sampling method. 100 quarterly reports of 5 Sharia Commercial Banks in Indonesia have been selected as samples, and the observation period with 5-year time spans from 2010-2014 has been obtained. The result of the research shows that the first hypothesis is accepted, there is a positive influence between the intellectual capital to the profitability of the Sharia banking. The second hyopthesis is accepted, there is a positive influence between intellectual capital and the productivity. It can be concluded from the result of the research that intellectual capital can give positive influence to the performance of the company.Keywords: Intellectual capital, iB-VAICTM, profitability, productivity, sharia banking.

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