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
 54   55   56   57   58 
PENGARUH RASIO RISK-BASED BANK RATING TERHADAP RETURN SAHAM PERUSAHAAN PERBANKAN Praditasari, Anggi; Amanah, Lailatul
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 9 (2017)
Publisher : STIESIA

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

Abstract

ABSTRACTThis research is meant to examine the empirical influence of Risk-Based Bank Rating ratio to the stock return. The variables in this research are Risk Profile, Good Corporate Governance, Earnings, and Capital as the explanatory variable to the dependent variable i.e. stock return. The sample collection has been conducted by using purposive sampling method and 31 banking companies with the observation periods during 2012 until 2015 have been selected as samples, After 104 observations data have been obtained, 20 data have been obtained after outlier has been done. The source of the secondary data has been obtained from Indonesia tock Exchange. The data analysis technique has been carried out by using multiple linear regressions analysis, and the SPSS program 20. Based on the result of the analysis, it can be concluded that: Loan to Deposit Ratio (LDR), Operating Expenses on Operating Income (BOPO), Capital Adequacy Ratio (CAR) doesn’t give any influence to the stock return of banking company. Return On Assets (ROA) give significant influence to the stock price of banking company.Keywords: Risk Profile, Good Corporate Governance, Earning, Capital, Stock Return
PENGARUH CSR DAN GCG TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERATING Melani, Sulistia; Wahidahwati, Wahidahwati
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 provide empirical evidences of the influence of social responsibility disclosure, good corporate governance to the firm value which is moderated by profitability. The population is manufacturing companies which are listed in Indonesia Stock Exchange during 4 year periods i.e. 2012-2015. The sample collection has been carried out by using purposive sampling method, the number of samples which have been obtained are 224 observation data. The data analysis technique has been done by using Moderated Regression Analysis (MRA). Based on the result of the analysis and hypothesis test, it can be concluded that: (1) Corporate Social Responsibility disclosure gives significant and positive influence to the firm value; (2) the implementation of Good Corporate Governance give signfcant and positive influence to the firm value. When the company implements the GCG system, it will enhance the corporate performance which give influence to the enhancement of the share price of the company; (3) size control variable does not give any influence to the firm value. Large firm size cannot guarantee its firm value will be high; (4) leverage control variable does not give any influence to the firm value; (5) Corporate Social Responsibility disclosure can moderate the influence of the ROA on firm value. The high ROA value will attract the attention of the investors to invest their capital and it gives influence to the enhancement of stocks performance in stock exchange; (6) the implementation of Good Corporate Governance can moderate the influence of the ROA on firm value; (7) the ROA can mediate the influence of leverage to the firm value whereas the ROA cannot mediate the influence of size to the firm value.Keywords: GCG, CSR, Size, leverage, Profitability.
PENGARUH PROFESIONALISME AUDITOR, INDEPENDENSI AUDITOR, DAN KOMPETENSI AUDITOR TERHADAP KUALITAS AUDIT Kristianto, Oktavianus; Hermanto, Suwardi Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 11 (2017)
Publisher : STIESIA

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

Abstract

ABSTRACTThe purpose of the researchis to examine the influence of auditor professionalism, auditor independence, and auditor competence to the audit quality. Auditor professionalism is reflected by the indicatorsi.e.: dedication to the profession, social obligation, independence, belief in profession and relationship with others whereas auditor independence is reflected by the old indicator i.e.client relationship, client pressure, auditor partner analysis, and non-audit services then auditorcompetence is reflected by indicators i.e.knowledge and experience.Theprimary datais used in this research and it has been carried out by using survey method and purposive sampling technique to the 65 respondents from 15 PAFs which are located in Surabaya and listed in Indonesian Institute of Certified Public Accountants in 2016.The result of multiple linear regressions shows that professionalism and auditor competence give positive influenceto the audit quality whereas auditor independence does not give anyinfluenceto the R2is 56.3% whereas the remaining is 43.7% is influenced by other factor.Keywords : auditor professionalism, auditor independence, auditor competence, audit quality
PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN Wulansari, Retno; Sapari, Sapari
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 8 (2017)
Publisher : STIESIA

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

Abstract

ABSTRACTCorporate social responsibility is the form of corporate responsibility to improve social and environmentalproblems which has occurred by operational activities of the company whereas the implementation of goodcorporate governance basically has the objective to provide advances to the performance of a company to allparties who concerned with the company are underserved. The purpose of this research is (a) to examineempirically the corporate social responsibility disclosure give influence to firm value, (b) to examine empiricallythe implementation of good corporate governance give influence to the firm value. The data collection techniqueshas been performed by using documentation method in the form of annual financial statements of manufacturingcompanies which have been obtained from Indonesia Stock Exchange. The data analysis has been carried out byusing multiple linear regression analysis. Based on the results of the hypothesis test, it can be concluded that (1)corporate social responsibility disclosure give positive influence to the firm value. By conducting the practice ofcorporate social responsibility, it can enhance the company image in the eyes of the public and shareholders, (2)the implementation of good corporate governance give positive influence to the firm value, when the companyhas implemented the good corporate governance.Keywords: CSR, GCG, firm values.
PENGARUH PENGENDALIAN INTERN DAN LOCUS OF CONTROL TERHADAP KINERJA KARYAWAN Setyaningsih, Ayu; Handayani, Nur
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 10 (2017)
Publisher : STIESIA

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

Abstract

ABSTRACTThis research is meant to find out the influence of internal control and locus of control to the employeeperformance. The population of this research is all employees of PT. Yasa Bali Sujati, the research samples ofthis research are employees and supervisors. The data collection technique has been by using primary has beencollected by issuing questionnaires. The data analysis method has been by using multiple linear regressionsanalysis. The result of this research shows that (1) internal control give influence to the employee performance,it means that the control activity within the company, policy and control procedures should be determined andimplemented to assist and to assure that activities which have been identified by the management to encounterthe risk to the achievement of entity goals has to be conducted effectively; (2) locus of control give influence tothe employee performance, it means that locus of control which has been managed properly by the individualwill be able to improve the individual performance which has been running well previously and it will be betterin the future, it is supported by the measurement of individual performance which is getting better and it alsogives influence to the performance assessment.Keywords: internal control, locus of control, employee performance.
PENGARUH PARTISIPASI ANGGARAN DAN BUDAYA ORGANISASI TERHADAP KINERJA PEGAWAI Ramadan, Mochammad Tanzyar Praja; Retnani, Endang Dwi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 11 (2017)
Publisher : STIESIA

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

Abstract

ABSTRACTThis researchis meant to examine the influence of participatory budgeting preparation and organizational culture to theemployee performanceof the Revenue,Financial and Assets Management OfficesSidoarjo district. The method uses quantitative method. The sample collection technique has been done by using purposive sampling. The dataisoriginated from 45 questionnaires which have beenissued to the head of the subsection, head of division, head of section, and employees who are involved in budget preparation participation. Thecollected data has been processed by using multiple linear regression analysis and the SPSS program. The result of the research indicates that participatory budgeting preparationgive positive influence to the employee performance. It describes that the high level of participatory budgeting preparation, the employees will be more responsible and motivated in theirtasksin whichit will improve the employee performance. Organization culture gives positive influence to the employee performance. It shows that good organization culture and the availability of information which relevant to the task enables subordinates to exchange information with superiors, so it can create good decision in the participatory budgeting preparation, and finallyit supports the employee performance.Keywords: Participatory budgeting preparation, organizational culture, employee performance
FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PELAPORAN KEUANGAN DI INDONESIA Khakim, Luqmanul; Ardini, Lilis
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 12 (2017)
Publisher : STIESIA

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

Abstract

Timeliness of financial reporting is an important characteristic for financial statements where the reported financial reports in a timely manner will reduce asymmetric information. When companies postpone financial reporting to the public then information can not be used for decision making. The longer time delayed in presenting the financial statements of a company to the public, the more likely there is insider information about the company. This study aims to determine the factors that affect the timeliness of financial reporting. The research was conducted at automotive company listed in Bursa Efek Indonesia, with year of research from 2011 until 2015. The analysis technique used in this research is multiple linear regression analysis, with F test and t test. Based on the results of this study can be seen that profitability has a positive and significant impact on timeliness, firm size has a positive and significant impact on timeliness, and the age of the company has a negative and insignificant effect on timeliness.Keywords: profitability, audit opinion, firm size, company age, timeliness 
ANALISIS KESESUAIAN AKUNTANSI RAHN EMAS DALAM PERSPEKTIF PSAK PADA HADITS IMAM BUKHARI Agustin, Yuliana; Wahidahwati, Wahidahwati
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 8 (2017)
Publisher : STIESIA

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

Abstract

ABSTRACTThis research is meant to find out the accounting treatment sharia gold pawn product at Sharia Islamic pawnshop Surabaya with gold pawn practice case study on Islamic pawnshop Blauran branch Surabaya which has been set out in the SFAS and measured its compatibility with the hadith of Imam Al-Bukhari. The legal basis of sharia pawn in Indonesia is using the hadith of Imam Al-Bukhari that has been used as a reference, i.e., the story of armor, the story of mounts or vehicles and the story of anshar men. The gold pawn products in the accounting treatment is regulated in the SFAS 59 (qardh), the SFAS 107 (Ijara) and the PAPSI of 2013. The result of the research shows that the contract which has been used in Sharia pawnshop has been carried out by using rahn, qardh and Ijara contract. In the aspect of measurement and recognition it has been performed in accordance with the SFAS 59 about (qardh contract), the SFAS 107 about (Ijara contract) and PAPSI of 2013. However, there are things that are not in accordance with the hadith of Imam Al-Bukhari and Muslim that is the loan on qardh financing, the determination of the administrative costs is based on the amount of the loan, the classification of the percentage ijarah discount rate and the combination of qardh and ijara contract. As it is in accordance with the hadith of Imam Al-Bukhari Muslim that the system costs Ijara, full repayment, and auctions.Keywords: SFAS 59 (qardh), SFAS 107 (ijara), PAPSI of 2013, the Hadith of Imam Bukhari.
PENGARUH RASIO KEUANGAN TERHADAP KEBIJAKAN DIVIDEN DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL INTERVENING Lestari, Idah Ayu; Priyadi, Maswar Patuh
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 9 (2017)
Publisher : STIESIA

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

Abstract

ABSTRACTThe purpose of this research is to prove the influence profitability (ROA), leverage (DER), liquidity (CR), and growth (TAG) to the dividend policy (DPR) by considering good corporate governance (CGPI ) as the intervening variable. The population is all companies which are ranked by the Indonesian Institute for Corporate Governance (IICG) in 2010-2014 periods. The samples are 8 companies which have been selected by using purposive sampling method. The data analysis has been done by using multiple linear regressions to identify the independent variables which give influence to the dependent variable and path analysis is to detect the indirect influence through good corporate governance. The result of the F test shows that all independent variables give significant influence to the dividend policy through the implementation of good corporate governance. The result of t-test shows that profitability, liquidity, growth, and good corporate governance do not give significant influence to the dividend policy whereas the leverage gives significant influence to the dividend policy. It has been found from the result of the path analysis that the implementation of good corporate governance is not proven to give influence as the intervening variable.Keywords: Profitability, leverage, liquidity, growth, good corporate governance, dividend payout ratio.
PENGARUH KEAHLIAN, INDEPENDENSI, DAN ETIKA TERHADAP KUALITAS AUDITOR PADA KAP SURABAYA Pratiwi, Argitania Diah; Suryono, Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 10 (2017)
Publisher : STIESIA

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

Abstract

ABSTRACTThis research is aimed to examine the influence of expertise, independence, and ethics to the auditor quality. Theresearch object is the auditor in public accountant firm in Surabaya. The sources of primary data in this researchresponse to the questionnaires which have been issued to the auditors. This research is an empirical research inwhich the sample collection method is based on the consideration (judgment sampling) i.e. the sample collectionhas been done by using predetermined criteria, so 30 respondents have been selected as samples. The form of thequestionnaires which have been used in this research is closed questionnaire. The analysis technique has beendone by using multiple regression analysis. In this research, there are six variables which consist of fiveindependent variables i.e. expertise, independence, and ethics and one dependent variable i.e. auditor quality.Based on the result, it can be concluded that partially expertise, independence, and ethics have positive andsignificant influence to the auditor quality. and it is supported by the determination coefficient which indicatesthat expertise, independence, and ethics give influence to the dependent variable (auditor quality)simultaneously is 53.9%, whereas the remaining 46.1% is influenced by other factors.Keywords: expertise, independence, ethics, auditor quality

Page 56 of 95 | Total Record : 950

 54   55   56   57   58 

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