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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 INTERPERSONAL TRUST, KOMPETENSI, INDEPENDENSI, DAN ETIKA TERHADAP SKEPTISME PROFESIONAL AUDITOR Sari, Ayu Putri Mustika; Suryono, Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 2 (2017)
Publisher : STIESIA

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Abstract

This research discusses about the influence of Interpersonal Trust, competency, independency, and ethic tothe Skeptiscs of professional auditors. It has been found from the result of analysis that i.e.: (1) interpersonaltrust has significant influence to the sceptics of professional auditors. When the level of interpersonal trustwhich is owned by the auditor is getting better, the sceptics of professional auditor will be better as well; (2)competency has significant influece to the skeptics of professional auditor, it means that when the competencylevel which is owned by an auditor is high, the skeptics of professional auditor obtained is high as well; 3)independency has significant influence to the skeptics of professional auditor, it means that when theindependency level which owned by an auditor is high, the skeptics of professional auditor obtained will be highas well; 4) ethic has significant influence to the skeptics of professional auditor. When the etnic which is ownedby an auditor is high, the skeptics of professional auditor obtains will be improved.Keywords: interpersonal trust, competency, independency, ethic, skeptics of profesional auditor
PENGARUH PROFITABILITAS, SOLVABILITAS, OPINI AUDITOR, UKURAN PERUSAHAAN, DAN REPUTASI AUDITOR TERHADAP AUDIT DELAY Putri, Kiki Prasilya; Asyik, Nur Fadjrih
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 9 (2015)
Publisher : STIESIA

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Abstract

The purpose of this research is to examine the influence of profitability, solvability, auditor opinion, firm size, and auditor reputation to the audit delay. The population is the companies which are listed in Indonesia Stock Exchange (IDX). The sample collection technique has been carried out by using purposive sampling and the determined criteria, therefore 72 the manufacturing companies which are consecutively listed during the years of 2010-2012 have been selected as samples. The hypothesis test has been done by using multiple regressions analysis technique. The result of the research shows that: (1) profitability does not have influence to the audit delay; (2) solvability has positive influence to the audit delay, it means that the company has responsibility to the external party, when the debt proportion is getting high, the audit delay is getting long and the company is unable to present its financial statement on time so it will reduce the trust of the external part; (3) auditor opinion does not have influence to the audit delay; (4) firm size does not have influence to the audit delay; and (5) auditor reputation has negative influence to the audit delay, it means that when the reputation of the Public Accountant Office is good, the completion process of audit statement is getting fast since the Public Accountant Office (KAP) will keep its image so it does not lose the trust of the client or public.Keywords: audit delay, financial performance, auditor opinion, auditor reputation.
PENERAPAN GOOD CORPORATE GOVERNANCE DENGAN METODE SELF ASSESSMENT (Studi Pada Kantor Pos Surabaya 60000) Kumalasari, Erni
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 11 (2013)
Publisher : STIESIA

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Abstract

This research is meant to find out and to analyze company management at PT. Pos Indonesia (Persero) Surabaya area which is located on Jalan Kebon Rojo no. 10, by using self assessmentmethod. Based on the result of analysis and discussion related to the proper companymanagement which is performed by using self assessment method, it can be concluded that aproper company management at PT. Pos Indonesia (Persero) Surabaya Area 60000 has beenrealized in accordance with clean moral, transparency and professionalism (BTP) which areimplemented in each job description and in the regulations as well as in the policies which aredetermined by the head office. This independent result which is stated in the key performanceindicator (KPI) reflects a good individual performance. The relation among employees incarrying out their tasks is to give additional value to the company. This independent assessmentis, of course, cannot be separated from the important role of auditing  and quality controldepartment who perform monitoring as well as to give suggestion recommendation for theimportance of company welfare. The validity of independent assessment also involves the roles ofthe employees from different working units and customers in the assessment. Keywords:  Good Corporate Governance, Clean, Transparency and Professionalism (BTP),Independent Assessment.
MEKANISME DAN PERLAKUAN AKUNTANSI PEMBIAYAAN MURABAHAH KONSUMTIF (STUDI PADA PT BPR SYARIAH X) Shalsabella, Irene
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 3 (2014)
Publisher : STIESIA

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Abstract

The purpose of this research is to find out the financing mechanism and accounting behavior of murabahah consumptive at PT. BPR Syariah X. This research uses qualitative approach by using case study. The result of the research shows that PT. BPR Syariah X uses consumptive murabahah contract in distributing murabahah financing. Generally, accounting principles which have been implemented by the bank is in accordance with Accounting Standard Statement (PSAK) 102 about Murabahah. The selling price determination is based on cost of goods sold plus margin agreed by both parties. It should be noted that in murabahah context bank acts as a seller, the buyer’s handover is in the form of money not assets so the buyer can purchase by themselves, without additional contract like urbun or wakalah. Beside that, sales discount and penalty (ta’zir) on the late payment has been agreed before or at the moment of contract in accordance with the bank policy. Further more, bank have directly collect to the costumer if the customer is not capable to pay their debt at current period. Keywords: Murabahah, National Board of Syariah, Accounting Standard Statement (PSAK) No. 102
PENGARUH KINERJA KEUANGAN DAN STRUKTUR KEPEMILIKAN TERHADAP RETURN SAHAM Islamiya, Maesa Kharisma Okta; Amanah, Lailatul
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 find out the influence of financial performance and Good Corporate Governance to the stock return. The independent variables of this research are return on assets, debt to equity ratio, total assets turnover, structure of managerial ownership, and structure of managerial institutional. Meanwhile, the dependent variable of this research is stock return.This research has been conducted by using purposive sampling which selects sample with the criteria which has been determined by the researcher. Based on the research method, 63 samples of 21 manufacturing companies which are listed in Indonesia Stock Exchange (IDX) with periods of 2012-2014 have been selected as samples. The analysis method has been done by using multiple linear regressions analysis.The result of goodness of fit shows that the variables of return on asset, debt to equity ratio, total assets turnover, structure of managerial ownership, and structure of managerial institutional is the explanatory variables from the stock return. The result of hypothesis test shows that the variable of Return on Asset has significant positive to the stock Return, meanwhile Debt to Equity Ratio, Total Asset Turnover, structure of managerial ownership, and structure of managerial institutional do not have any influence to the stock return.Keywords: Financial performance, good corporate governance, stock return
PENGARUH CORPORATE SOCIAL RESPONSIBILITY, PROFITABILITAS, KEBIJAKAN DIVIDEN, UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN Yahdiyani, Azka; Suryono, Bambang
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 corporate social responsibility, profitability, dividend policy, and firm size to the firm value. The research object is chemical and basic industry companies which are listed in Indonesia Stock Exchange in 2013-2015 periods, the sample collection has been done by using purposive sampling method. The statistic test instrument which has been applied to determine regression model equation, classic assumption test, model feasibility test, and t-test is the SPSS 20 program. The result of the research shows that corporate social responsibility give positive and insignificant influence to the firm value. This condition shows that the company has not been able to communicate the social responsibility appriopriately yet. Meanwhile, profitablity and firm size gives positive and significant influence to the firm value. This condition shows that high profitability which has been gained by the company and the size of the firm size can enhance the firm value. Meanwhile, dividend policy give positive and insignificant value to the firm value. This condition shows that the enhancement of dividend is not always followed by the enhancement of firm value.Keywords: Corporate social responsibility, profitability, dividend policy, firm size, firm value.
AUDIT BERBASIS RISIKO DALAM PENGUJIAN ATAS PENGENDALIAN INTERN PADA SIKLUS PENDAPATAN Megasari, Ita
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 11 (2014)
Publisher : STIESIA

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Abstract

The purpose of the research is to find out how the implementation of Audit Berbasis Risiko (ABR) in examining internal control especially in the revenue cycle. This research is a qualitative research that uses case study approach. This research focuses on the implementation of ABR at Faculty of Psychology – University of Surabaya, exactly “Pusat Konsultasi dan Layanan Psikologi (PKLP)”. The revenue of activity consists of the stages of acceptance of the order, the credit approval stage, the stage of billing, receipts, and invoices, shipment and delivery stages of psychological test result report, collection, cash receipts.The result of this research shows that internal auditor should prioritize testing and observation in an activity that has a significant risk. This risk can appear from external and internal factors. In this research is found 10 (ten) risks appear on revenue cycle – PKLP, and risks that affect most of the risk is transactional risk. The critical problem area of research is the stages of acceptance of the order, collection, and , cash receipts. Thereore, it is necessary to further improvement and monitoring of the improvement activities for both the CPA.Keywords: risk-based audit, critical problem areas, risk management
PENGARUH PENGUNGKAPANCORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA PERUSAHAAN Yani, Widya
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 2 (2013)
Publisher : STIESIA

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Abstract

The purpose of this research is to test the influence of Corporate Social Responsibility disclosure to the Return on Equity and Stock Return in the manufacturing companies which are listed in the Indonesia Stock Exchange. Quantitative research is the type of research which is used in this research by emphasizing on the research variable test with figures and by performing data analysis with statistics procedures. Independent variable which is applied in this research is the Corporate Social Responsibility. The dependent variables apply Return on Equity and Stock Return.The samples of this research are the secondary data from the Indonesia Stock Exchange which is the annual report of manufacturing companies which are listed in 2009-2011. The samples are selected by using purposive sampling method with the determined criteria. As much as 26 companies per years or 78 per firm years are selected by using the above criteria.The simple linear regression analysis is applied in this research with statistics t test as hypothesis. Based on the result of t test between CSR and ROE variable are found to have significant value as much as 0.032 which means the first is accepted. The result of t test between CSR and Stock Return variable are found to have significant value as much as 0.038 which means the second hypothesis is accepted. The result of this research indicates that the implementation of Corporate Social Responsibility has significant positive influence to the Return on Equity and Stock Return. This condition describes the disclosure of Corporate Social Responsibility is getting better which reflects the company performance is getting better as well.Keywords: corporate social responsibility, return on equity, stock return.
PELAKSANAAN RETRIBUSI PARKIR DALAM MENINGKATKAN PENDAPATAN ASLI DAERAH DI KOTA SURABAYA Purnamasari, Ima; Ngumar, Sutjipto
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 10 (2015)
Publisher : STIESIA

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The purpose of this research is to find out the role of parking retribution to the Local Own Source Revenue of Surabaya city, to find out the effectiveness of the revenue of parking retribution, and to find out whether the recording and the journal publishing has in accordance with the contract which is written in the Government Regulations No.71 of 2010. Qualitative approach has been applied in this research by the researcher, by performing observation, documentation, and interview methods. The descriptive data analysis, which has been used by the researcher. The result of the research shows that the revenue of parking retribution of Surabaya city in 2009-2014 is relatively fluctuated. It can be seen from the calculation of contribution and the effectiveness of parking retribution in Surabaya city. The optimalization efforts which have been done by the Tranportation Agency is in accordance with the Local Government Regulations of Surabaya city No.1 of 2009. The financial statement which has been prepared by the local revenue and financial management offices up to 2014 is not in accordance with the Government Regulations No.71 of 2010.Keywords: Parking Retribution, Local Own Source Revenue, Contribution, Effectiveness, Optimalization.
PENGARUH KINERJA KEUANGAN TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT PADA PERUSAHAAN DI BEI Jannah, Umi Aniswatur Roudtul; Kurnia, Kurnia
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 2 (2016): Jurnal Ilmu & Riset Akuntansi
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The purpose of this research is to examine the influence of financial performances to the disclosure of sustainability report (SR). The financial performances that have been employed in this research are profitability, liquidity, leverage, and activity. The population is all companies which are listed in Indonesia Stock Exchange in 2010-2014 periods. The selection of research samples has been carried out by using purposive sampling method. Based on the purposive sampling method, it has been found that the numbers of the companies which have published their sustainability report are 11 companies. The analysis methods that have been implemented in this research are multiple regressions analyses, classic assumption test, model feasibility test, determination coefficient test and hypothesis test which have carried out by using SPSS 20 version. The result of the research shows that profitability variable and liquidity has positive influence to the disclosure of sustainability report. Meanwhile, the leverage variable and activity does not have any significant influence to the disclosure of sustainability report. The result of the test in the research proves that 25% of the dependent variable can be explained by the independent variables and the remaining by 75% is influenced by other variables beyond the independent variables.Keywords: Sustainability Report, Financial Performance, Multiple Regressions Analysis

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