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INDONESIA
Jurnal Ilmu dan Riset Akuntansi
Published by Seekolah 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 RASIO KEUANGAN DALAM MEMPREDIKSI PERUBAHAN LABA PADA PERUSAHAAN OTOMOTIF YANG TERDAFTAR DI BEI Novasari, Multia
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 4 (2014)
Publisher : STIESIA

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Abstract

The purpose of this research is to find out the influence of current ratio, quick ratio, debt to total assets ratio, total assets turn over, net profit margin and return on equity to the profit changes on automotive companies which are listed in Indonesia Stock Exchange. Multiple linear regression analysis is used in this research as analysis technique. The samples are 9 companies with criteria the automotive companies which continuously issue their financial statement from 2008 to 2012 and publish their financial statement in the form of Rupiah currency.The examination result of R Square (R2) is 0.383 or 38.30% which means that the contribution of independent variables which consist of current ratio, quick ratio, debt to total assets ratio, total assets turn over, net profit margin and return on equity have an influence to the profit changes is 38.30% while the remaining is 61.70% which is influenced by other variable.The examination result of regression coefficient significance α, only net profit margin variable has significant influence to the profit changes while current ratio, quick ratio, debt to total assets ratio, total assets turn over and return on equity have no significant influence to the profit changes.Keywords: Financial Ratio, Profit Changes, Financial Report.
PENERAPAN AUDIT KEPUASAN KINERJA KARYAWAN BAGIAN PENJUALAN DI PT WENDY’S TRANS BURGER SURABAYA Arifiyanto, Gatot
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 12 (2014)
Publisher : STIESIA

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Abstract

The purposes of this research are: (1) to assess the implementation of employees’ performance satisfaction audit in the sales department at PT Wendy’s Trans Burger Surabaya; (2) to analyze and to find out the performance satisfaction of human resources to the sales at PT Wendy’s Trans Burger Surabaya. It can be concluded from the result of the research that the employees’ performance satisfaction at PT Wendy’s Trans Burger Surabaya has been running well but the recruitment procedure of new labor particularly the job vacancy information its range should be widened. The performance assessment system should not only rely on attendance discipline but it is necessary to have additional assessment i.e. performance assessment. Moreover, the attendance procedure should use fingerprint system or identity card so the performance of the employees can run maximally.Keywords: Management Audit, Employees’ Performance Satisfaction.
PENGARUH PROFITABILITAS, FREE CASH FLOW, PERTUMBUHAN PENJUALAN, UKURAN PERUSAHAAN TERHADAP KEBIJAKAN HUTANG Zuhria, Siti Fatimatul; Riharjo, Ikhsan Budi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 11 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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This study aimed to analyze and examine the effect of profitability, free cash flow, sales growth and size of thecompany debt policy. The population in this study are firms Food and Beverages in the Indonesia StockExchange. The sampling technique used purposive sampling, data collection techniques using documentationtechnique derived from the annual report. Analysis of data using multiple linear regression analysis. The resultsof this study indicate that profitability has a negative impact, which means companies with a high rate of returnthat allows the company to finance the majority of internal funding, free cash flow has a negative relationshipmeans with their free cash flow that is higher by a manager can be used to pay debt , to distribute dividends toshareholders, and to finance the companys operations and can be reinvested, sales growth has a negativeimpact, which means that companies that have a high acceptance, it means having the ability of internal fundingis high, while the size of the company has a positive effect means that the size of the company which likely meanscompanies have more stable cash flow, the lower the risk of defaults, and have easy access to creditKeywords: profitability, free cash flow, sales growth, firm size, debt policy.
PENGARUH PROFITABILITAS, GROWTH, KEBIJAKAN HUTANG DAN KEPEMILIKAN INSTITUSIONAL TERHADAP KEBIJAKAN DIVIDEN Novianti, Zulfa Eka Widya; Amanah, Lailatul
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 9 (2017)
Publisher : STIESIA

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Abstract

ABSTRACTThe purpose of this research is to examine the influence of profitability variable which is measured by return on assets (ROA), growth is measured by using total assets (GRT), debt policy is measured by debt to equity ratio (DER), institutional ownership is measured by (INST), and dividend policy is measured by dividend payout ratio (DPR). The population is all consumer goods industrial sector manufacturing companies which are listed in Indonesia Stock Exchange. The data has been obtained from www.idx.co.id and STIESIA Indonesia Stock Exchange Corner. 13 sample companies have been selected as sample by using purposive sampling technique with the criteria industrial manufacturing companies which are listed in Indonesia Stock Exchange in 2012-2015 periods. The predictive ability of profitability, growth, debt policy, institutional ownership to the DPR is 54.9% as it is described by the magnitude of adjusted R-square is 0.549 or 54.9%, whereas the remaining 45.1% is influenced by other factors which are not included in the research model. The result of the research shows that profitability (ROA) and debt policy (DER) does not give any influence to the DPR. Growth, in this research, gives negative influence to the DPR and institutional ownership gives positive influence to the DPR.Keywords: Profitability, growth, debt policy, institutional ownership, dividend policy
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN INFORMASI KEUANGAN TERHADAP ABNORMAL RETURN Anugrawati, Mirna Arsita; Wahidahwati, Wahidahwati
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 6 (2015)
Publisher : STIESIA

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Abstract

The purpose of this research is to examine the influence of corporate social responsibility disclosure and financial information which is proxy by the accounting profit, operating cash flow, investment, funding, and return on equity and debt to equity ratio to the abnormal return. The samples are manufacturing companies which are listed in Indonesia Stock Exchange in 2009-2013 periods. Based on the result of multiple regressions analysis with the significance level is 5%, therefore this research shows that: 1)The Corporate Social Responsibility disclosure ,operating cash flo and debt to equity ratio variable significant and positive influence to the abnormal return. 2) The accounting profit, investment cash flow , funding cash flow and return on equity variable not have any significant influence to the abnormal return.Keywords: corporate social responsibility, informasi keuangan, abnormal return
ANALISIS PENERAPAN PSAK NO. 45 PADA YAYASAN MASJID AL FALAH SURABAYA Rizky, Diyani Ade
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 7 (2013)
Publisher : STIESIA

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Abstract

Considering the demand of accountability and transparency in the public sector as well as the importance of financial report which is arranged by non-profit organization, therefore the in depth discussion about the financial report which refers to the PSAK no.45, it is necessary to analyze it more deeper. The object of this research is the foundation of Surabaya Al Falah Mosque. The purpose of this research is to find out the arrangement, the form and the content of financial report of the foundation which refers to the provisions of PSAK no.45. The result of the research indicates that: (1) The foundation have not the guidelines of organization structure yet which is divide the authority and responsibility. (2) The financial report is presented in appropriate with PSAK no.45, but there is some of account that have not been presented in accordance with PSAK no. 45 which is the classification of net asset. (3) The recognition of uncollectible account receivable was recognized directly.Keywords : PSAK no.45, Non-Profit Organization, Financial Report
PENGARUH MEKANISME KONTROL INTERNAL TERHADAP EARNINGS MANAGEMENT Agustin, Meritha Yuli
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 5 (2013)
Publisher : STIESIA

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Abstract

This research is meant to test the influence of internal control mechanisms i.e.: ownership structure, capital structure, and growth opportunity in go public food and beverages companies. The result of this research is expected to be useful for the development of science as well as the management of the company. The samples in this research are the food and beverages companies which go public in 2007 up to 2011with criteria negative net income and positive net income during 2007 – 2011 periods, the companies which issue financial report consecutively and do not issue financial report consecutively during 2007 – 2011 periods. There are 8 food and beverages companies which are used as sample in this research from these criteria. Based on the result of t test, it indicates that only ownership structure variable which has no influence to the Earnings Management and capital structure and growth opportunity variables which have influence to the Earnings Management on food and beverages companies which go public in the Indonesia Stock Exchange. Keywords: Earnings Management, Ownership Structure, Capital Structure, Growth Opportunity
PENGARUH PENGALAMAN, ETIK PROFESI, OBJEKTIFITAS DAN TIME DEADLINE PRESSURE TERHADAP KUALITAS AUDIT Syahmina, Fildzah; Suryono, Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 4 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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The purpose of this research is to analyze the influence of experience, profession ethic, objectivity and time deadline pressure to the audit quality. In this research, the researcher is studies about audit quality at Public Accountant Firm (KAP) in Surabaya city by using independent variables i.e.: experience, profession ethic, objectivity and time deadline pressure.The population of this research are all auditors who have been works at 10 KAP in Surabaya city. The sample collection has been done by using primary data in the form of questionnaire and the data analysis technique has been done by using multiple regressions analysis technique. The data is processed in this research with the consideration that the respondents have positions i.e. junior auditor, senior auditor, and partner at least they have 2 years working experience. The result of hypothesis test in this research shows that experience, profession ethic, objectivity and time deadline pressure have significant and positive influence to the audit quality. Simultaneously all of independent variables have significant and positive influence to the audit quality. The researcher of this research recommends that in the future to increase more variables and expand the population.Keywords: Experience, Profession Ethic, Objectivity, Time Deadline Pressure, Audit Quality
FAKTOR-FAKTOR YANG MEMPENGARUHI INCOME SMOOTHING PADA PERUSAHAAN MANUFAKTUR DI BEI Sari, Ita Puspita; Amanah, Lailatul
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 6 (2017)
Publisher : STIESIA

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ABSTRACTThis research is aimed to examine the factors which influence income smoothing on companies which are listed in Indonesia Stock Exchange. The variables are firm size, profitability, financial leverage, and tax. Income smoothing has been carried out by using Eckel index calculation. This research is a quantitative research and the population is all manufacturing companies which are listed in Indonesia Stock Exchange in 2011- 2015 periods. The research sample selection has been done by using purposive sampling and based on the result of the Eckel index calculation, 17 companies (85 firm years) has met the criteria as the research samples. The analysis technique has been done by using multiple linear regression analysis and the SPSS 20. The result of the test with its significance level of 5% shows that: 1) Size does not give any influence to the income smoothing, 2) Return on Assets give positive influence to the income smoothing, 3) Debt to Equity Ratio does not give any influence to the income smoothing, and 4) Effective Tax Ratio give positive influence to the income smoothing.Keywords: Income smoothing, firm size, profitability, financial leverage.
PENGARUH DUE PROFESSIONAL CARE, AKUNTABILITAS, DAN TIME BUDGET PRESSURE TERHADAP KUALITAS AUDIT Cholifa, Saydah
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 2 (2015)
Publisher : STIESIA

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Abstract

This main aims of this study is to test whether Due Professional Care, Accountability, and Time Budget Pressure affect the Audit quality. The sample collection technique has been carried out by using purposive sampling. The result of the research shows that there is a variable due professional care, accountability, and time budget variables are used by the researcher is when the level of due professional care, accountability, and time budget pressure which is owned by an auditor is getting high therefore the audit quality which is generated by the auditor is getting better as well.Keywords: Due Professional Care, Accountability, Time Budget Pressure, and Audit Quality

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