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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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BUKTI EMPIRIS PENGARUH INVESTMENT OPPORTUNITY SET DAN KARAKTERISTIK FINANSIAL TERHADAP NILAI PERUSAHAAN Musyarrofah, Luluk; Fidiana, Fidiana
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 9 (2017)
Publisher : STIESIA

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Abstract

ABSTRACTThe research studies the influence of investment opportunity set disclosure, leverage, cash flow volatility to the firm value and earnings quality as the moderating variable. The purpose of this research is to find out empirical evidence about (a) the influence of investment opportunity set, leverage, and cash flow volatility to the firm value; (b) earnings quality as the moderating variable of the correlation between investment opportunity set, leverage, cash flow volatility and firm value. This research applies the secondary data and samples in this research is the companies which are incorporated in Jakarta Islamic Index (JII) and listed in Indonesia Stock Exchange in 2012-2015 periods. The samples are 17 companies with 68 observations. The data analysis has been carried out by using multiple linear regressions and Moderated Regression Analysis (MRA) test. The result of the research shows that investment opportunity set does not give any influence to the firm value. Leverage and cash flow votality give positive influence to the firm value. Earnings quality is the moderating variable for the correlation between investment opportunity set and firm value, but earnings quality cannot become the moderating variable for the correlation among leverage, cash flow volatility and firm value.Keywords: investment opportunity set, leverage, cash flow volatility, firm value, earnings quality
ANALISIS TINGKAT KESEHATAN PT. BANK PERKREDITAN RAKYAT BINTANG MITRA PERIODE 2011-2013 DENGAN ANALISIS CAMEL Meilina, Anie Sasmita; Hermanto, Suwardi Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 6 (2015)
Publisher : STIESIA

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Banking management performance is very important in banking activities. Banking activity is theintermediation institution or the financial intermediary between the funding owner group and thegroup who needs fund. The purpose of this research is to conduct analysis to the banking healthy levelon PT Bank Perkreditan Rakyat Bintang Mitra in Surabaya, for 2011-2013 periods. The assessmentanalysis of banking healthy level has been carried out by using CAMEL method (Capital, Asset,Management, Earning, and Liquidity) which is based on the decree of BI director No.30/12/KEP/DIRon April 30th, 1997. The result of the research shows that the bank healthy level of PT BPR BintangMitra in 2011-2013 was categorized healthy with consecutive score was 96.9 in 2011, 97.9 in 2012,and 98.5 in 2013. But from the component of Capital Adequacy Ratio (CAR) in 2012 it increasedsignificantly, it was influenced by the decreased of provided credit and the increased of interbankassets account with the number of capital that is relatively unchanged. So the managed fund which ismanaged fund is less productive, and the Loan to Deposit Ratio is required to be improved since itsratio is still under the fund that is collected in the liquid obligation.Keywords: Banking Healthy Level Analysis, CAMEL Analysis, Rural Bank (Bank PerkreditanRakyat).
PENGARUH KEPEMILIKAN MANAJEMEN, INSTITUSI, DAN LEVERAGE TERHADAP CORPORATE SOCIAL RESPONSIBILITY Juniarto, Risko Edy
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 7 (2013)
Publisher : STIESIA

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This research is meant to examine the influence of management ownership, institutional ownership and leverage rate to the Corporate Social Responsibility. The samples of this research are consisted of 39 companies which are selected by using purposive sampling from Basic Industry and Chemicals companies which are listed in the Indonesia Stock Exchange in 2009 – 2011. The result of the research indicates that the research regressions model has fulfilled the classic assumption test overall. The multiple regression analysis indicates that the management ownership has negative influence to the Corporate Social Responsibility while the institutional ownership and leverage has no influence to the Corporate Social Responsibility. Keywords: Management ownership, institutional ownership, leverage, Corporate Social Responsibility
PENERAPAN ACTIVITY BASED COSTING PERHITUNGAN HARGA POKOK UNTUK MEMBANTU PENENTUAN HARGA JUAL Nurfadhilah, Siti
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 4 (2013)
Publisher : STIESIA

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Qualitative method is applied in this research, while the descriptive analysis with qualitative approachis used as the data analysis technique since it gives explanation by comparing the data which isobtained from the research to the existing theories. This research is meant to find out theimplementation product cost price by applying Activity Based Costing method and then it can be usedby the management of CV Supra Sejahtera as an alternative to determine of the establishment ofproduct cost price.The researcher recommends that the CV Supra Sejahtera should apply the calculation of productioncost price with the Activity Based Costing method since it gives accurate information about theproduction cost in accord with the determination of product cost price which can be used as afoundation in determining the product cost price.Keywords: Activity Based Costing System, Cost Plus Pricing and Determining Selling Price.
PENGARUH INDEPENDENSI AUDITOR, ETIKA AUDITOR, DAN PENGALAMAN AUDITOR TERHADAP KUALITAS AUDIT Rahayu, Titin; Suryono, Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 4 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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This research studies about the influence of independency, ethic, and experience to the audit quality. The scope of this research is all public accountants who work at Public Accountant Firm (KAP) in Surabaya city. The purpose of this research is to analyze the influence of independency, ethic, and auditor experience to the audit quality.This research is a causative research. This research has been done by using hypothesis test and research planning in the form of survey, the samples are 8 KAP in Surabaya and the data applies questionaire which is issued to the Public Accountant Firm(KAP). The research analysis model has been done by using multiple linear regressions.The result of this research shows that independency has significant and positive influence to the audit quality, it shows that the audit quality can be achieved if the the auditorhas independency attitude. Ethic has significant and positive influence to the audit quality, It shows when the auditor ethic is getting better, the audit quality will be better as well. Experience has significant and positive influence to the audit quality, when the length of the work experience which is owned by the auditors is getting better, the audit quality is getting better as well.Keywords: Auditor Independency, Auditor Ethic, Auditor Experience, Audit Quality.
FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY Istifaroh, Anisya; Subardjo, Anang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 6 (2017)
Publisher : STIESIA

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ABSTRACTThis research is meant to examine some factors which influence the corporate social responsibility disclosure of manufacturing companies which are listed in Indonesia Stock Exchange (IDX) and PROPER of the ministry of Environmental in 2011-2015. Some factors which are used in this research are profitability, leverage, board of commissioner size and environmental performance. The dependent variable which is used in this research is corporate social responsibility disclosure. The population of this research is 67 manufacturing companies which are listed in Indonesia Stock Exchange and PROPER of the ministry of Environmental in 2011-2015 periods. The sample collection technique has been done by using purposive sampling and 18 companies which have met the research criteria have been selected as samples. The analysis method has been carried out by using multiple linear regressions. The analysis method has been carried out by using multiple linear regressions analysis with the instrument of SPSS 23 version for windows. The result of this research shows that profitability has positive influence to the corporate social responsibility disclosure, leverage has positive influence to the corporate social responsibility disclosure, board of commissioner size has positive influence to the corporate social responsibility disclosure and environmental performance has positive influence to the corporate social responsibility disclosure.Keywords: Profitability, leverage, board of commissioner size, environmental performance, corporate social responsibility disclosure.
PENGARUH PROFITABILITAS, LIKUIDITAS, GROWTH POTENTIAL, DAN KEPEMILIKAN MANAJERIAL TERHADAP KEBIJAKAN DIVIDEN Arifin, Samsul; Asyik, Nur Fadjrih
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 2 (2015)
Publisher : STIESIA

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The purpose of this research is to examine the influence of profitability, liquidity, growth potential, and managerial ownership to the dividend policy. The population is the companies which are engaged in the field of manufacturing industries which are listed in Indonesia Stock Exchange (IDX). The sample collection technique has been done by using purposive sampling and 11 companies which meet the criteria of manufacturing industries which are listed in Indonesia Stock Exchange in 2010-2013 periods have been selected as samples. The source of data of this research has been obtained from the Indonesia Stock Exchange (IDX), www.idx.co.id, Indonesian Capital Market Directory (ICMD), and the STIESIA Stock Exchange Corner (Indonesia School of Economic Surabaya). The hypothesis test has been done by using the multiple regressions equation analysis technique. The results of this study show that: (1) profitability and liquidity does not have any significant influence to the dividend policy, (2) growth potential has negative and significant influence to the dividend policy, and (3) managerial ownership has positive influence to the divident policy.Keywords: Profitability, Liquidity, Growth Potential, Managerial Ownership, and Dividend Policy.
PENGARUH UKURAN PERUSAHAAN, PERTUMBUHAN PERUSAHAAN, DAN KEPEMILIKAN MANAJERIAL TERHADAP PRAKTIK PERATAAN LABA Octavania, Meliza
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 6 (2014)
Publisher : STIESIA

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The purpose of this research is to find out the influence of the company’s size, company’s growth, and managerialownership to the income smoothing practice in the company which is listed in Indonesia Stock Exchange.Thesamples are 19 manfacturing companies which are listed in IDX during the years of 2010-2012. The samplingtechnique has been done by using purposive sampling method. The sample collection technique is documentation.The dependent variable in this research is the income smoothing while the independent variables in this researchare company’s size, company’s growth, and managerial ownership. The hypothesis test is conducted byperforming F test and t test with the significance level is 0.05. The result of Eckel index calculation shows that 8samples companies have done the income smoothing practice while the 11 companies are proven to conduct theincome smoothing practice. The result of simultaneous test by using F test shows that company’s size,company’s growth, and managerial ownership simultaneously have influence to the income smoothing practice.The result of partial test by using t test shows that the company’s size variable has significant influence to theincome smoothing practice while the company’s growth and managerial ownership have no significant influenceto the income smoothing practice.Keywords: company’s size, company’s growth, managerial ownership, income smoothing
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP LUAS PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY Susilo, Moch Septiawan; Mildawati, Titik
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 5 (2015)
Publisher : STIESIA

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This research is meant to analyze Good Corporate Governance factor (GCG) to the range of disclosure of Corporate Social Responsibility (CSR) at the company’s annual report in Indonesia specifically the State-Owned Enterprises (BUMN) companies. The GCG variable is proxy by the size of board of commissionaires, the proportion of board of independent commissioner, the managerial stock ownership, the concentrated stock ownership, the public stock ownership, the firm size and the leverage ratio. The result of this research shows that: (1) the size of board of commissioner variable has positive influence to the range of disclosure of Corporate Social Responsibility; (2) the proportion of independent board of commissioners does not have any positive influence to the range of disclosure of Corporate Social Responsibility; (3) managerial stock ownership does not have any positive influence to the range of disclosure of Corporate Social Responsibility; (4) concentrated stock ownership does not have any positive influence to the range of disclosure of Corporate Social Responsibility; (5) public stock ownership does not have any positive influence to the range of disclosure of Corporate Social Responsibility; (6) firm size does not have any positive; and (7) leverage ratio does not have any positive influence to the range of disclosure of Corporate Social Responsibility.Keywords: Corporate Social Responsibility, Board of Commissioners, Ownership Structure, size, and Leverage.
PENGUKURAN KINERJA DALAM PERSPEKTIF BALANCED SCORECARD (Studi Pada PDAM Surabaya) Johansyah, fikhy Rahdian; Riharjo, Ikhsan Budi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 1 (2017)
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This research is meant to describe the performance measurement model at PDAM Surya Sembada Surabaya cityby using balanced scorecard method. The data collection technique has been done by performing documentationand interview technique, meanwhile the data analysis technique has been conducted by using descriptivequalitative approach. Based on the result of the discussion and the analysis shows that: financial perspective i.e.return on assets (ROA), return on equity (ROE), and current ratio have obtained company with goodperformance. The implementation of vision and mission on customer perspective which is related to increase thecustomer satisfaction has experience enhancement. Meanwhile, the measurement of internal business processperspective has been conducted by using Uncountable Water Rate (UWR), in order to measure the loss of waterin its distribution to the customers shows a better performance. Meanwhile, the learning and growth perspectivecan be seen from the productivity and the retention of the employees which generates good performance. Eventhough, the performance of the company which is based on four perspectives shows good performance, but theimprovement of relevant performance measurement model is required, in line with the dynamic of businessenvironment in the future.Keywords: Balanced scorecard, perspective of financial, perspective of customer, perspective of internalbusiness, perspective of learning and growth.

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