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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 KINERJA KEUANGANPERUSAHAANTERHADAP PEMBERIAN OPINI AUDITGOING CONCERN Kurnia, Indrawan Joko
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 5 (2014)
Publisher : STIESIA

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Abstract

The purpose of this research is to find out whether profitability, liquidity, and solvability have significant influence to the provision of going concern audit opinion. The SPSS.20 statistics test instrument is used to carry out logistic regression analysis. The logistic regression analysis model shows that profitability has positive significant influence to the provision of going concern audit opinion, liquidity has negative and insignificant influence to the provision of going concern audit opinion, and solvability has positive and insignificant influence to the provision of going concern audit opinion.Keywords: profitability, liquidity, solvability, going concern audit opinion.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN UKURAN PERUSAHAAN TERHADAP PROFITABILITAS PERUSAHAAN Mu’Afi, Muhammad; Amanah, Lailatul
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 3 (2015)
Publisher : STIESIA

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Abstract

This research is meant to find out the influence of Corporate Social Responsibility (CSR) disclosure and the firm size to the profitability of the company. This research applies explanatory research which has been done by using quantitative approach. The samples are 15 companies which have been selected by using purposive sampling method.The result of the research shows that CSR disclosure has positive influence to the profitability of the company whereas the firm size has negative influence to the profitability of the company.Keywords: Corporate Social Responsibility (CSR), Firm Size and Company’s Profitability.
PENGARUH ARUS KAS BEBAS TERHADAP NILAI PERUSAHAAN DIMEDIASI MANAJEMEN LABA Harijanto, Victor Aquino; Mildawati, Titik
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 1 (2017)
Publisher : STIESIA

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Abstract

This research is aimed to test the influence of free cash flow to the earnings management, the influence ofearnings management to the corporate value, and the influence of free cash flow to the corporate value, and alsoto find out whether the influence of free cash flow to the corporate value has mediated by the earningsmanagement. The population of this research is all manufacturing companies of industrial sector of consumergoods which are listed in Indonesia Stock Exchange in 2011-2014 periods. The sample collection has been doneby using purposive sampling technique therefore 16 companies have been selected. The data analysis has beencarried out by using simple linear regressions, multiple linear regressions and path analysis in order to detectthe indirect influence through earnings management. Based on the result of the research, it can be concludedthat free cash flow has negative influence to the earnings management, earnings management has positiveinfluence to the corporate value, and free cash flow has positive influence to the corporate value, earningsmanagement does not mediate the correlation of free cash flow to the corporate value because the directinfluence is greater that indirect influence.Keywords: free cash flow, earnings management, corporate value.
PELAKSANAAN AUDIT OPERASIONAL ATAS PENILAIAN KINERJA FUNGSI PELAYANAN PADA PT MITRA PINASTHIKA MUSTIKA SURABAYA Sulistyowati, Desi; Ngumar, Sutjipto
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 8 (2015)
Publisher : STIESIA

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Abstract

The purposes which is want to be achieved in this research are i.e.: (1) to comprehend the importance of the implementation of operational audit as one of performance evaluations and improvement on the service function, and to generate the improvement on the management activity or activity and the result achievement of the service function, and (2) to evaluate the function or the role of operational audit which has been carried out whether it is really effective or not for the improvement of the company in general and particularly the service function.Keywords: Operational Audit, Service Function, Effectiveness, Efficiency
IDENTIFIKASI CRITICAL SUCCESS FACTORS SEBAGAI PENDUKUNG DALAM MENCAPAI KEUNGGULAN BERSAING HANDAYANI, FRIDA ENDRAWATI
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 9 (2013)
Publisher : STIESIA

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Abstract

The purpose of this research is to identify and analyze the critical success factors in order to achievecompetitive advantage at PT Ikhwan Berkah Sejahtera Surabaya. Research method is using qualitativemethod which is explained in descriptive way to find out and analyze the critical success factors toachieve competitive advantage.Critical success factors are an important factor for the company as thesupport to achieve successfulness. In order to identify it an analysis to the SWOT is required. Strengthsfactors include service at payments system, deployment of representative units, given facility and servicequality, human resources, marketing which has been done. Based on the result of data analysis it can beconcluded that by conducting SWOT analysis, companies can find out their strengths, weaknesses,opportunities and threats which are encountered by them so they can make strategy for their good in thefuture in order to achieve competitive advantage. Besides, the SWOT analysis can be used as performanceappraisal instruments both financial and operational. Keywords: Critical Success Factors, SWOT Analysis, Competitive Advantage.
EVALUASI KELAYAKAN PEMBIAYAAN MURABAHAH PADA PT BPRS KARYA MUGI SENTOSA KANTOR CABANG MOJOKERTO Fandawati, Ranieta Ratnasari
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 10 (2013)
Publisher : STIESIA

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Abstract

The evaluation of murabahah financing is an important element in giving the financing to the customers. The activities of granting this financing requires a good and thorough analysis to all funding aspect that can support the process of giving the funding, in order to prevent from the funding given. The purpose of this research is to find out the feasibility of granting financing provided by PT BPRS Karya Mugi Sentosa Branch Office Mojokerto. Type of this research is qualitative research with descriptive approach. The data collection technique is using survey method through documentation and interview. Tha data source is using primary data and secondary data which are taken from 4 customers. From that the data obtained later made an analysis financing by using 5c analysis technique, namely character, capacity, capital, collateral, and condition and as tool feasibility judgment. Based on the financing analysis which has been done, it obtains that the four subjects clients deserve the funding provided by PT BPRS Karya Mugi Sentosa Branch Office Mojokerto. It can be seen from the analysis result of 5C, all of four customers have a good character, and have the ability to pay back the fund being proposed, have sufficient capital, have the collateral which can cover the proposed fund and good condition of business. Keywords : Murabahah Financing, 5C Analysis, Financing Analysis
PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN MANUFAKTUR Habibah, Binti Nur; Riharjo, Ikhsan Budi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 7 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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This research is meant to analyze and to test value added capital employed, value added human capital, and structural capital value added to the financial performance. The independent variables which are used in this research are value added human capital, value added capital employed, and structural capital value added and the dependent variable is financial performance. The samples are 10 Food and Beverages companies which are listed in Indonesia Stock Exchange (IDX) in 2011-2014 periods. The sample collection has been done by using purposive sampling method. The data has been retrieved from the annual report of manufacturing companies on consumer goods sector which are listed in Indonesia Stock Exchange. The hypothesis test data has been done by using multiple linear regressions analysis data. The result of this research shows that value added capital, value added capital employed and structural capital value added have positive and significant influence to the financial performance.Keywords: Value Added Capital Employed, Value Added Human Capoital, Structural Capital Value Added, Financial Performance.
PENGARUH STRUKTUR MODAL, EKONOMI MAKRO DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN Susanti, Yessy; Kurnia, Kurnia
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 6 (2017)
Publisher : STIESIA

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Abstract

ABSTRACTThe purpose of this research is to test the influence of capital structure, macro economy and profitability to the firm value of manufacturing companies which are listed in Indonesia Stock Exchange. The samples have been obtained by using purposive sampling method on manufacturing companies which are listed Indonesia Stock Exchange (IDX) in 2012-2015 periods and based on the predetermined criteria 131 manufacturing companies have been selected as samples. The analysis method has been done by using PLS (Partial Least Square) which is the alternative method of SEM (Structural Equation Model) and the application of Smart PLS 2.0. The result of the research shows that capital structure and macro economy does not have any influence to the firm value whereas profitability give positive influence to the firm value. The result of the research does not support the trade-off theory which states that when loan level is getting high, the firm value is getting high as well, but the result of this research support the signaling theory that every negative signal or positive from the company can give influence to every decision which has been made the investorsKeywords: capital structure, macro economy, profitability, firm value
FAKTOR – FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT Dwimilten, Eunike; Riduwan, Akhmad
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 4 (2015)
Publisher : STIESIA

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This research is meant to find out the influence of competency, independency, accountability, time budget pressure and due professional care to the audit quality. The respondents are auditor staffs from junior to manager position who works at Public Accountant Office in Surabaya and Sidoarjo. The samples are 14 Public Accountant Offices which are represented by 70 people of auditor staffs, who have been selected by using simple random sampling method. The data has been obtained by issuing questionnaires which are directly issued to the respondents in the beginning of April 2015. The multiple linear regressions are used as the analysis technique. The results of the research have proven that i.e.: (a) the competency has positive influence to the audit quality, it means that the qualified audit is obtained from the high competency of auditors; (b) the independency has positive influence to the audit quality, it means that when the independency of an auditors is better, the audit quality is better as well; (c) accountability has positive influence to the audit quality, it means that when the auditors have high responsibility on their jobs, it will generate high audit quality; (d) time budget pressure has positive influence to the audit quality, it means that the time budget can encourage the auditors to maximize the existing time and to generate qualified audit; (e) due profesionalcare has positive influence to the audit quality, it means that when the careful and thoroughly professionalism of an auditor is high, the audit quality is high as well. Keywords: Competency, Independency, Accountability, Time Budget Pressure, Due Professional Care, Audit Quality.
PENGARUH STRUKTUR KEPEMILIKAN, KONTRAK HUTANG DAN KESEMPATAN TUMBUH PADA KONSERVATISME AKUNTANSI Wulansari, Cahya Agustin
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 8 (2014)
Publisher : STIESIA

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Abstract

The purpose of this research is to test the influence of ownership structure, debt contract, and growth opportunity in conservatism accounting. The samples are manufacturing companies which are listed in Indonesia Stock Exchange. The samples consist of 33 companies which have been selected by using purposive sampling. Multiple linear regression analysis is used as statistics method. The result of the research shows that (1) managerial ownership structure does not have any influence to the conservatism. It is possible since the management tends to focus on maximizing its utility in order to gain high bonus. (2) institutional ownership structure does not have any influence to the conservatism. It is assumed that institutional ownership is only expected on their investment that it has high return rate. (3) debt contract does not have any influence to the conservatism principle. It is possible since the difference of test year that is used in this research interprets the difference of economic condition and the presence of company’s opportunistic behavior. (4) the growth opportunity does not have any influence to the conservatism. This is caused by the growing company has got good corporate governance. Keywords: managerial ownership structure, institutional ownership structure, debt contract, growth opportunity, and accounting conservatism

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