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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 KEUANGAN PADA PENGUNGKAPANCORPORATE SOCIAL RESPONSIBILITY PERUSAHAAN MANUFAKTUR DI BEI Afrianto, Kus; Suryono, Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 6 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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Abstract

The purpose of this research is to test how the influence of financial performance to the Corporate Social Responsibility (CSR). The independent variables in this research are firm size, profitability, leverage and the size of board of commissioner. The dependent variable in this research is the corporate social responsibility disclosure which is measured by using the 78 indicators of CSR disclosure. The samples are all manufacturing companies which are listed in Indonesian Stock Exchange (BEI) in 2012-2014 periods. The samples have been selected by using purposive sampling method and 26 companies have been selected as samples. The data is secondary data which is in the form of the annual report of manufacturing company. The analysis method has been done by using multiple regression analysis.The result of the research shows that CSR disclosure and practice as the field of accounting significantly has been influenced by the firm size and the size of board of commissioner. Other factors which have been examined in this research such as profitability and leverage does not have any influence the CSR disclosure which has been carried out by the company.Keywords: Corporate social responsibility, firm size, profitability, leverage and the size of the board of commissioner.
PENGARUH PROFITABILITAS, LEVERAGE, CASH POSITION, GROWTH DAN KEPEMILIKAN MANAJERIAL TERHADAP KEBIJAKAN DIVIDEN Cisilia, Aimee; Amanah, Lailatul
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 3 (2017)
Publisher : STIESIA

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The stockholders have desire in investing their investment is to gain high return one of the desires isdividend. There are several factors which give influence to the dividend policy, so that this research has beenconducted in order to test the influence of profitability (ROE), leverage (DER), cash position (CP), growth(TAG), and managerial ownership (MOWN) to the dividend policy (DPR). The population is all manufacturingcompanies which are listed in Indonesia Stock Exchange and the numbers of data are 142 data in 2012-2014. Thenumbers of samples are 16 companies which meet the criteria. The data analysis of this research has been carriedout by using multiple linear regressions in order to identify the independent variables which give influence tothe dependent variable. Based on the result of goodness of fit test the model is feasible and meet the fit criteria.The result of determination coefficient test has proven that the independent variables give influence to thedependent variable. The result of the hypothesis test shows that profitability and growth does not give anyinfluence to the dividend policy whereas leverage, cash position, and managerial ownership give influence to thedividend policy.
PENGARUH KINERJA KEUANGAN TERHADAP RETURN SAHAM PERUSAHAAN PROPERTI DI BURSA EFEK INDONESIA Mardiana, Ferisca Tri; Sapari, Sapari
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 12 (2017)
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The purpose of this research is to examine the influence of the financial performance to the stock return. The influence of financial performance is measured by financial ratios Liquidity ratio (Current Ratio), Profitability ratio (Return On Asset), Solvency ratio (Debt to Equity Ratio), and Activity ratio (Total Asset Turn Over) as the independent variable to the Stock Return as the dependent variable through the annual financial statements which have been prepared by property companies which are listed in Indonesia Stock Exchange. The population has been obtained by using purposive sampling method. The samples are property companies which are listed in Indonesia Stock Exchange (IDX) in 2013-2015 periods and based on the predetermined criteria then 23 property companies have been obtained as samples. The analysis method has been carried out by using multiple linear regression analysis and the SPSS (Statistical Product and Service Solution). The multiple regression analysis has been performed after the classic assumption test. The result of the hypothesis test indicates that Return on Asset and Total Asset Turn Over give significant influence to the stock return with the regression coefficient of Return on Assets is 0.323 and the regression coefficient of Total Asset Turn Over is 0.195. The significance level is 0.043 for both variables which give influence. Meanwhile, Current Ratio and Debt to Equity Ratio does not give any significant influence on Stock Return.Keywords: liquidity, profitability, solvency, activity, stock returns.
PENGARUH PAD DAN DAU TERHADAP BELANJA DAERAH PADA KABUPATEN/KOTA JAWA TIMUR Apriliawati, Kiki Ninda; Handayani, Nur
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 2 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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This research is meant to examine whether the PAD and the DAU has influence to the local expenditure in the Districts / Cities Government in East Java Province and to analyze the possibility of the occurrence of flypaper effect to the Local Expenditure in the Districts / Cities Government in East Java Province in 2012-2014 periods. The population is all districts / cities in the area of East Java Province. The data employs the secondary data which has been obtained from the Budget Realization Statement of Districts / Cities in East Java Province from 2012 to 2014 which have been obtained from the Audit Board of the Republic of Indonesia (BPK. RI). The representatives from East Java province is in the form of the Result of Financial Audit Report of Districts / Cities in East Java Province. The data analysis instrument which has been employed in this research is the multiple linear analyses. Based on the result of the test, it shows that: 1) the Local Own Source Revenue has positive influence to the Local Expenditure in the districts / cities government in East Java Province; 2) The General Allocation Fund has positive influence to the Local Expenditure in the districts / cities government in East Java Province; 3) The flypaper effect has occurred in the districts / cities government in East Java Province.Keywords: Local Own Source Revenue (PAD), General Allocation Fund (DAU), Flypaper Effect.
RESPONS PELAKU UMKM ATAS PERATURAN PEMERINTAH NOMOR 46 TAHUN 2013 Fersiani, Ekawati; Riduwan, Akhmad
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 12 (2015)
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This research is meant to find out the respond of the business practitioners of micro, small, and medium enterprises (UMKM) on the calculation of rates and the basis of tax calculation, the easiness and the simplification of the payment of tax and the purpose of the issuance of Government Regulation No. 46 of 2013. The data has been obtained directly from 7 business practitioners of micro, small, and medium enterprises in Surabaya city as informants. The data collection has been done by conducting Interpretation Analysis Method. The result of the research shows that 1) In general, the business practitioners of micro, small, and medium enterprises (UMKM) agree on the change of rates and the basis of tax calculation; 2) the business practitioners of micro, small, and medium enterprises (UMKM) agree that the Government Regulation No. 46 of 2013 provide the easiness and the simplification of the calculation in the payment of tax; 3) the business practitioners of micro, small, and medium enterprises (UMKM) have an opinion that the purpose of the Government Regulation No. 46 of 2013 has not completely educated the public to be orderly and transparent administration in paying taxKeywords: Respond, Government Regulation No. 46 of 2013, Micro, Small, and Medium Enterprises (UMKM).
PENGARUH GOOD CORPORATE GOVERNANCE DAN KINERJA KEUANGAN PERUSAHAAN TERHADAP TINGKAT KESEHATAN KEUANGAN Sukarna, Fanny Noviyanti; Mildawati, Titik
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 10 (2016): Jurnal Ilmu & Riset Akuntansi
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This research is meant to examine the influence of good corporate governance mechanism and financial performance of the company to the probability of financial distress in manufacturing companies which are listed in Indonesia Stock Exchange. The good corporate governance mechanism includes the board of directors, board of commissioner, managerial ownership, institutional ownership, and the size of audit committee, meanwhile the financial performance includes profitability, leverage and liquidity. This research has been carried out by using 135 sample companies. The sample collection technique has been carried out by using purposive sampling over 2010-2014 periods. The analysis data has been done by using multiple regressions analysis method.The result of this research shows that board of directors, managerial ownership, institutional owner ship, leverage and liquidity do not have any influence to the financial distress, meanwhile the board commissioner, the size of audit committee and profitability have negative influence to the financial distress.Keywords: Good Corporate Governance, Profitability, Leverage, Liquidity, Financial Distress.
PENGARUH RASIO KEUANGAN TERHADAP PROFITABILITAS PERBANKAN DI INDONESIA Widowati, Sari Ayu; Suryono, Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 6 (2015)
Publisher : STIESIA

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In general, profitability or rent-ability is the capability of a company in generating profit during a certain period. The profitability of the company describes the comparison between profits and the assets or capital which generates its profit. The purpose of this research is to test the influence of Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), and Non Performance Loan (NPL). The samples are 28 banking companies that have been selected by using purposive sampling from the research population i.e. the entire banking companies which are listed in Indonesia Stock Exchange (IDX) from 2010 to 2013. The classic assumption test and the multiple regressions analysis with the assistance of SPSS 20 version has been used as the statistics test instruments. The result of the result describes that overall the regressions model of this research has met the classic assumption test, which means that the regressions model of this research is free from any symptoms of multicolinearity, heteroscedasticity, autocorrelation and the generated data has been normally distributed. The multiple regressions analysis describes that Capital Adequacy Ratio (CAR) has significant and negative influence to the profitability, Loan to Deposit Ratio (LDR) has not significant and positive influence to the profitability, Non Performance Loan (NPL) has significant and negative influence to the profitability. Keywords: Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), Non Performance Loan (NPL), and Profitability
FAKTOR-FAKTOR YANG MEMPENGARUHI PEMBIAYAAN MURABAHAH PADA PERBANKAN SYARIAH DI INDONESIA Yanis, Ahmad Samhan; Priyadi, Maswar Patuh
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 8 (2015)
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The purpose of this research is to analyze the influence of debt to equity ratio (DER), third-party funds (DPK), financing to deposit ratio (FDR), current ratio (CR), and return on assets (ROA) to the murabahah financing at Sharia banking in Indonesia. The results of this research show that: (1) debt to equity ratio (DER) have positive influence to the murabahah financing; (2) third-party funds (DPK) have positive influence to the murabahah financing; (3) financing to deposit ratio (FDR) have positive influence to the murabahah financing; (4) current ratio (CR) have positive influence to the murabahah financing; and (5) return on assets (ROA) have positive influence to the murabahah financing.Keywords: debt to equity ratio (DER), third-party funds (DPK), financing to deposit ratio (FDR), current ratio (CR), return on assets (ROA)
PENGARUH STRUKTUR MODAL, PERTUMBUHAN PERUSAHAAN, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN Chusnitah, Nur Maghfirotu; Retnani, Endang Dwi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 11 (2017)
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ABSTRACTThis research is aimed to examine the influence of financial performance which is proxy by the capital structur,corporate growth, firm size, and profitability to the firm value. The population is automotive companies whichare listed in Indonesia Stock Exchange, the sample collection technique using purposive sampling. The numberof samples are 10 companies, with the number of observations 50 in 2012-2016 periods. The analysis model hasbeen performed by using multiple linear regressions analysis.Based on the result of the test, it can be concludedthat: Capital structure give negative influence to the firm value, this result is described by the assumption oftarget point of capital structure is above the optimal point in the addition of debt. Firm growth gives positiveinfluence to the firm value, it describes that good company growth can give positive signal to the firm value.Firm size gives positive influence to the firm value, it indicates the availability of capital adequacy has made thecompany is able to maximize its performance. Therefore, it will generate high profits to the firm value as well.Profitability gives positive influence to the firm value, it shows that when the obtained profit is getting high,which will increase its firm value will be high as well.Keywords: Capital structure, corporate growth, firm size, profitability, firm value.
This research is conducted with a purpose to find out the influence of profitability, efficiency, and syariah compliance to the yield sukuk mudharabah. Variables which are used in this research are profitability, efficiency, and syariah compliance as inde Ernawati, Ernawati; Riduwan, Akhmad
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 10 (2015)
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This research is conducted with a purpose to find out the influence of profitability, efficiency, and syariah compliance to the yield sukuk mudharabah. Variables which are used in this research are profitability, efficiency, and syariah compliance as independent variables, and yield sukuk mudharabah as the dependent variable. The annual data of 2008-2012 periods is used as the source of data. The sample of the research consists of three issuers of sukuk mudharabah from the total of five issuers of sukuk mudharabah which are listed in Indonesia Stock Exchange (IDX) and they have been chosen by using purposive sampling. Quantitative method is the statistic method that is used in this research and multiple linear regressions as test instrument. The normality assumption test shows that the data has normally distributed. The autocorrelation assumption test shows that the data is used randomly, so there is no problem with the autocorrelation. The multicolinearity assumption test shows that there is no correlation among variables in the independent variables so the multicolinearity does not become any serious problem. The heteroscedasticity assumption test shows that the variant of constant disturbance probability distribution for the whole observation on the independent variables or in the other words heteroscedasticity does not become any problem. The result of the research shows that profitability test does not have any influence to the yield sukuk mudharabah, the efficiency variable has positive influence to the yield sukuk mudharabah, and the syariah compliance variable does not have any influence to the sukuk mudharabah in Indonesia. Keywords: Profitability, Efficiency, Syariah Compliance, Yield Sukuk Mudharabah.

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