cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota surabaya,
Jawa timur
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
 49   50   51   52   53 
ANALISIS LAPORAN ARUS KAS SEBAGAI ALAT UKUR EFEKTIVITAS KINERJA ARUS KAS PERUSAHAAN Widyaningsih, Wit; Idayati, Farida
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 12 (2015)
Publisher : STIESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this research is to find out the stages of preparing cash flow statement and calculatingthe ratio analysis of cash flow statement to measure the effectiveness of financial performance of a company andto find out efforts that have to be carried out in order to increase the cash flow.This research is a qualitativedescriptive research that is meant to describe the condition that has occurred, to observe, to disclose, and toillustrate correctly things that are being handled and to make conclusion. The data analysis has been done byusing the ratio analysis of cash flow statement. The result of the calculation of cash flow statement and theanalysis of cash flow statement shows that the effectiveness of financial statement of PT Kembang BulanSurabaya in 3 year periods (2011-2013) shows less good financial performance, it can be seen from thecalculation of 2012 cash flow statement, the net cash of the operating activity shows the result is negative valueand the result of cash flow analysis ratio shows that the operating cash flow ratio in 2011-2013 periods is under1. The result of calculation ratio which shows negative value and operating cash flow ratio which is under 1describes that PT Kembang Bulan Surabaya is unable to meet its obligation and its commitments. This inabilityis caused by in 3 year periods (2011-2013) PT Kembang Bulan Surabaya has not presented their cash flowstatement and has not performed cash flow statement analysis so the financial performance cannot be knownearly to do some improvements particularly to improve the cash flow of the company.Keywords: Cash Flow Statement, Cash Flow Statement Analysis, and the Effectiveness of Cash Flow Statement
PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP KUALITAS LABA PADA PERUSAHAAN MANUFAKTUR Novieyanti, Ira Ayu; Kurnia, Kurnia
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 11 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research is aimed to test the influence of mechanism of good corporate governance to the earnings quality. This research the mechanism of good corporate governance has been measured by using managerial ownership, institutional ownership, board of independent commissioner, and audit committee. Managerial ownership is measured by the percentage of the stock which is owned by the management. Institutional ownership is measured by percentage of stock which is owned by the institution from outside of the company. Board of independent commissioner is measured by the percentage of board of commissioner from outside of the company. Audit committee as the dummy variable with the value 1 if the numbers of audit committee are 3 people and the value is 0 when it is less than 3. The earnings quality has been calculated by using modified Jones model i.e. Discretionary Accrual (DA). The result of this research shows that managerial ownership and audit committee has positive influence to the earnings quality. Meanwhile, institutional ownership and board of independent commissioner does not have any influence to the earnings quality.Keywords: managerial ownership, institutional ownership, board of independent commissioner, audit committee, earnings quality
ANALISIS PENGARUH PROFITABILITAS, STRUKTUR ASET, LIKUIDITAS, DAN PERTUMBUHAN PENJUALAN TERHADAP STRUKTUR MODAL Habibah, Maulia; Andayani, Andayani
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 7 (2015)
Publisher : STIESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Basically, every company requires capital in order to finance their operational activity and to expand their business so capital becomes one of the important elements in a company.When the capital which is owned by the company is large the operational activity that can be conducted is large as well.The purpose of this research is to analyze the influence of profitability, assets structure, liquidity and sales growth to the company’s capital structure. The population is consumer goods industry companies. The sample collection technique has been done by using purposive sampling and 16 companies which meet the criteria have been selected as the research samples. The multiple regressions analysis is used as the analysis technique.The result of the test shows that from four variables which have been used as the research models i.e.: profitability, assets structure, liquidity and sales growth, only profitability, asset structure, and liquidity variables have significant influence to the capital structure of consumer goods industry companies.Keywords:Profitability, Asset Structure, Liquidity, Sales Growth, Capital Structure.
PENGARUH GOOD CORPORATE GOVERNANCE DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN LQ 45 Kumalasari, Andini; Widyawati, Dini
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 6 (2017)
Publisher : STIESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

ABSTRACTThis research is aimed to examine the influence of good corporate governance and dividend policy to thefirm value through the annual financial statements which have been prepared by the LQ-45 companies which arelisted in Indonesia Stock Exchange. The good corporate governance mechanism is proxy by managerialownership, institutional ownership, independent commissioner and audit commitee. The population has beenobtained by using purposive sampling method to the LQ-45 companies which are listed in Indonesia StockExchange in 2013-2015 periods and based on the predetermined criteria, 54 companies in LQ-45 have beenselected as samples. The analytical method has been carried out by using multiple linear regression analysis andthe SPSS (Statistical Product and Service Solutions). The result of the research shows that institutionalownership, independent commisioner and dividend policy give positive and significant influence to the firmvalue. The result of managerial ownership shows negative and significant influence to the firm value.Meanwhile, the audit commitee does not give significant influenceto the firm value. Simultaneously,independent variables gives significant influence to the dependent variable.Keywords: good corporate governance, dividend policy, firm value.
PENGARUH SISTEM INFORMASI, KOMITMEN MANAJEMEN, BUDAYA ORGANISASI TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH Nurviasari, Rizki; Riharjo, Ikhsan Budi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 4 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research is meant to test empirically the influence of information system, management commitment and organization culture to the institution performance accountability of Local Government of Surabaya. The population is the head of department and the head of the section in the local apparatus work unit (SKPD) in the environment of Local Government of Surabaya. The sample collection technique has been done by using purposive sampling method. The data collection has been done by using survey method which has been obtained by issuing questionnaires to the respondents. The data has been obtained from the deployment of 90 questionnaries to employees maker and compilers of the report on accountability and performance of government (LAKIP) in the local apparatus work unit of surabaya. A total of 86 questionnaries were retured and 80 questionnaires (89%) filled out completely and can be processed. The analysis technique has been done by performing multiple linear regressions analysis model. The result of the research shows that information system has positive influence to the institution performance accountability of Local Government of Surabaya, management commitment has positive influence to the institution performance accountability of Local Government of Surabaya and the organization culture has positive influence to the institution performance accountability of Local Government of Surabaya.Keywords: Information System, Management Commitment, Organization Culture, Performance Accountability.
PENGARUH LIKUIDITAS, SOLVABILITAS, AKTIVITAS DAN PROFITABILITAS TERHADAP NILAI PASAR Yulianto, Franky Christian; Subardjo, Anang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 1 (2017)
Publisher : STIESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Capital market is one of the alternatives for the company to seekfor fund source and as the facility for investors toinvest their capital. The investors conduct price earnings ratio analysis to the stock because price earnings ratiocan describe the company performance in the future. When the price earnings ratio of stock is high, the profitgrowth which is expected by the investors will be high as well. This research is aimed to find out the influence ofliquidity, solvability, activity, and profitability to the market value of automotive companies which are listed inIndonesia Stock Exchange. The population is the financial statement of go public automotive companies. Thesample share 12 automotive companies which are listed in the IDX from 2010 to 2014.The result of the researchshows that liquidity, solvability and activity do not have any influence to the market value of automotivecompanies which are listed in Indonesia Stock Exchange. Meanwhile, profitability has negative influence to themarket value with its significance value is 0.042.Keywords: Liquidity, solvability, activity, profitability, market value.
PENGARUH LIKUIDITAS, LEVERAGE, PROFITABILITAS, INVESTMENT OPPORTUNITY SET TERHADAP DIVIDEND PAYOUT RATIO Herawati, Faradina Eka; Kurnia, Kurnia
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 10 (2017)
Publisher : STIESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

ABSTRACTThe purpose of this research is to examine the influence of liquidity, leverage, profitability and investmentopportunity set to the dividend payout ratio of manufacturing companies which are listed in Indonesia StockExchange (IDX). This research is a quantitative research. The population is all manufacturing companies whichare listed in Indonesia Stock Exchange (IDX) consecutively 5 years from 2011 to 2015. The sample collectiontechnique has been carried out by using purposive sampling and based on the predetermined criteria 37companies have been selected as samples. The data analysis technique has been done by using multipleregressions analysis and the hypothesis test has been carried out by using regression analysis. Based on theresult of model feasibility test shows that the regression models which have been generated are good (feasible) andthese models can be applied for the following analysis. Based on the result of hypothesis test, it shows that thevariables i.e. Current Ratio and Return on Asset gives positive and significant influence to the Dividend PayoutRatio of manufacturing companies which are listed in Indonesia Stock Exchange (IDX) in 2011-2015 periods.Keywords: Current ratio, debt to equity ratio, return on asset, investment opportunity set, dividend payoutratio.
KEMAMPUAN FAKTOR AKUNTANSI DAN NON AKUNTANSI DALAM MEMPREDIKSI BOND RATING Rusfika, Rusfika; Wahidahwati, Wahidahwati
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 4 (2015)
Publisher : STIESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research is meant to find out the ability of accounting and non-accounting factor in predicting the bond ratingto the non-finance companies. The samples are non-finance companies which are listed in Indonesia Stock Exchange(IDX) during 2010-2013 periods which are rated by PT.Pefindo. The samples of the research have been selected byusing purposive sampling method. 48 samples of bonds with 192 pooling of 16 companies have been obtained.Hypothesis test has been done by using logistic regressions analysis. Based on the result of the logistic regressionsanalysis with its significance level is 5% has proven that: 1) Profitability, solvability, liquidity and bail bond havepositive and significant influence to the bond rating, 2) Productivity, bond age and auditor’s reputation haveinsignificant influence to the bond rating.Keywords: Bond Rating, Accounting Factor, Non-Accounting Factor
PENGARUH KUALITAS SISTEM INFORMASI DAN PENGETAHUAN AKUNTANSI TERHADAP KUALITAS INFORMASI AKUNTANSI Lestari, Agustina Dwi; Asyik, Nur Fadjrih
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 9 (2015)
Publisher : STIESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this research is to examine the influence quality of computerized information system and theaccounting knowledge to the quality of accounting information which is done by using perceived ease of use asthe intervening variable. The data analysis has been done by using regression analysis with the causal stepmethod which has been developed by Baron and Keny (1986). The independent variables are: the quality ofinformation system (KSI), and the accounting knowledge (PA), the dependent variable are: the quality ofaccounting information (KIA), and the intervening variable: perceived ease of use.The result of the researchshows that directly the quality of information system and also the accounting knowledge variablessimultaneously do not have any significant influence to the quality of accounting information. Indirectly thequality of computerized information system and also acounting knowledge simultaneously has significantinfluence to the quality of accounting infrmation through perceived ease of use. The perceived ease of use variableis proven as the intervening variable which is shown by the regression model 3 on t test shows that theindependent variable of quality of information system and accounting knowledge do not have any significantinfluence when the simultaneous test has been done by using perceived ease of use variable.Keywords: System of Accounting Information, Accounting Knowledge, Perceived ease of use, Quality ofAccounting Information.
PENERAPAN PRINSIP-PRINSIP GOOD GOVERNANCE TERHADAP EFEKTIVITAS KERJA PEGAWAI BINAMARGA DAN PEMATUSAN Setiawan, Indra; Idayanti, Farida
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 7 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this research is to find out how far the application of Good Governance principles and its problems to the Performance Effectiveness of the employees of Surabaya city government. The research is qualitative research which is done by analyzing the primary data. Meanwhile, the research method has been done by using co-relational research which is to test the co-relational relationship between the application of good governance principle variables (X) and the dependent variable is effectiveness of employees’ performance (Y). The samples are 182 people which consist of 22 people in administration, 34 people in planning and beneficial department, 14 people in testing department, supervise and control, 21 people in road and bridge department, 80 people in drainage, and 11 people in Local Technical Implementation Unit (UPTD). The data collection technique has been done by using interview and questionnaire. The interval measurement is used as the research analysis. It can be concluded from the result of the research that the application of good governance principles is in the category of major interval which is between 40-49 (medium), it indicates that the good governance principles has been done by Dinas Pekerjaan Umum Bina Marga dan Pematusan Kota Surabaya is already well. It is supported by the rate of effectiveness of employees’ performance which is in the category of major interval is between 50-65 (medium) which indicates that the application of the effectiveness of employees’ performance has been done by Dinas Pekerjaan Umum Bina Marga dan Pematusan Kota Surabaya has been running well.Keywords: Effectiveness of the employees, Good Governance principles, Good Governance

Page 51 of 95 | Total Record : 950

 49   50   51   52   53 

Filter by Year

2012 2018


Reset
Filter By Issues
All Issue Vol 7, No 2 (2018) Vol 7, No 1 (2018) Vol 6, No 12 (2017) Vol 6, No 11 (2017) Vol 6, No 10 (2017) Vol 6, No 9 (2017) Vol 6, No 8 (2017) Vol 6, No 7 (2017) Vol 6, No 6 (2017) Vol 6, No 5 (2017) Vol 6, No 4 (2017) Vol 6, No 3 (2017) Vol 6, No 2 (2017) Vol 6, No 1 (2017) Vol 5, No 12 (2016): Jurnal Ilmu & Riset Akuntansi Vol 5, No 11 (2016): Jurnal Ilmu & Riset Akuntansi Vol 5, No 10 (2016): Jurnal Ilmu & Riset Akuntansi Vol 5, No 9 (2016): Jurnal Ilmu & Riset Akuntansi Vol 5, No 8 (2016): Jurnal Ilmu & Riset Akuntansi Vol 5, No 7 (2016): Jurnal Ilmu & Riset Akuntansi Vol 5, No 6 (2016): Jurnal Ilmu & Riset Akuntansi Vol 5, No 5 (2016): Jurnal Ilmu & Riset Akuntansi Vol 5, No 4 (2016): Jurnal Ilmu & Riset Akuntansi Vol 5, No 3 (2016): Jurnal Ilmu & Riset Akuntansi Vol 5, No 2 (2016): Jurnal Ilmu & Riset Akuntansi Vol 5, No 1 (2016): Jurnal Ilmu & Riset Akuntansi Vol 4, No 12 (2015) Vol 4, No 11 (2015) Vol 4, No 10 (2015) Vol 4, No 9 (2015) Vol 4, No 8 (2015) Vol 4, No 7 (2015) Vol 4, No 6 (2015) Vol 4, No 5 (2015) Vol 4, No 4 (2015) Vol 4, No 3 (2015) Vol 4, No 2 (2015) Vol 4, No 1 (2015) Vol 3, No 12 (2014) Vol 3, No 11 (2014) Vol 3, No 10 (2014) Vol 3, No 9 (2014) Vol 3, No 8 (2014) Vol 3, No 7 (2014) Vol 3, No 6 (2014) Vol 3, No 5 (2014) Vol 3, No 4 (2014) Vol 3, No 3 (2014) Vol 3, No 2 (2014) Vol 3, No 1 (2014) Vol 2, No 12 (2013) Vol 2, No 11 (2013) Vol 2, No 10 (2013) Vol 2, No 9 (2013) Vol 2, No 8 (2013) Vol 2, No 7 (2013) Vol 2, No 6 (2013) Vol 2, No 5 (2013) Vol 2, No 4 (2013) Vol 2, No 3 (2013) Vol 2, No 2 (2013) Vol 2, No 1 (2013) Vol 1, No 12 (2012) Vol 1, No 11 (2012) Vol 1, No 2 (2012) Vol 1, No 1 (2012) More Issue