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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 SKEPTISME AUDIT, INDEPENDENSI DAN KOMPLEKSITAS TUGAS TERHADAP AUDIT JUDGMENT Parhan, Ian; Kurnia, Kurnia
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 12 (2017)
Publisher : STIESIA

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Abstract

An audit judgment is a decision which is issued by an auditor based on doucmentation of evidences which have been found. The purpose of this research is to examine the influence of audit scepticism, independency, and task complexity to the audit judgment. The respondents in this research are auditors (managers, partners, senior auditors and junior auditor) who have been working on Public Accounting Firms in Surabaya. The sample collection has been carried out by using purposive sampling method in which it is a sample selection method which is based on certain criteria. The data analyis technique has been carried out by using multiple linear regressions analysis. The result of the research shows that audit skepticism give positive influence to the audit judgment, this mean on the level of audit skepticism an auditor in conducting the audit, his judgment is give better, and task complexity give positive influence to the audit judgment, this mean auditor feels the audit task his faces a complex task, so the auditor has difficulty in performing the task and can’t make professional judgment; Meanwhile, independency does not give any influence to the audit judgment, this mean low the auditor independence level, then low quality result audit judgment produce.Keywords: Audit scepticism, independency, task complexity, audit judgment
PENGARUH MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN, PENGETAHUAN, DAN SANKSI TERHADAP KEPATUHAN WAJIB PAJAK Aini, Nur; Fidiana, Fidiana
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 9 (2017)
Publisher : STIESIA

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ABSTRACTTaxpayer compliance is one of the problems of the implementationof the self-assessment system. Therefore, the success of tax collection system which uses self-assessment is determined by the level of taxpayer compliance. The purpose of this research is to find out the influence of the modernization tax administration system, tax knowledge, and tax sanction to the tax compliance at Kantor Pelayanan Pajak (KPP) Pratama Bangkalan. This research is a quantitative causal research. The population is the taxpayer, both individual taxpayers and corporate taxpayers which are listed inKantor Pelayanan Pajak (KPP) Pratama Bangkalan. The samples have been determined by using incidental sampling method i.e. the collection of information from the taxpayers who accidentally have met the researchers. 78 respondents have been selected as samples. The data collection methods has been done by issuing questionnaires and the data analysis has been done by using multiple linear regression. The result of the shows that there is positive influence to the modernization of the tax administration system, tax knowledge, and tax sanction to the tax compliance.Keywords:modernization, knowledge, sanctions, taxpayer compliance.
PENGUKURAN KINERJA KARYAWAN BERDASARKAN LAYANAN KESEHATAN PADA PUSAT KESEHATAN MASYARAKAT MEDOKAN AYU Putri, Dinda Pradina Berliana; Ngumar, Sutjipto
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 10 (2017)
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The purpose of the research which has been done on Medokan Ayu Public Health Clinic Surabaya is to find outhow the public assessment to the medical care services which has been performed by the employees of PublicHealth Clinic and to find out how the services which have been provided by the employees of Public HealthClinic to the community who have become the customers of Medokan Ayu Public Health Clinic Surabaya. Thetechnique has been carried out in analyzing the performance of the employees the Public Health Clinic by usingCommunity Satisfaction Index (CSI). The result of the survey which has been conducted at Medokan AyuPublic Health Clinic Surabaya about how the employee performance in providing medical services which hasbeen conducted to the community each of the survey has indicator, i.e.: (1) service procedures, (2) terms ofservice, (3) service personnel clarity, (4) service personnel disciplinary, (5) service personnel responsibility, (6)service personnel ability, (7) service duration, (8) service equality, (9) service personnel courtesy, (10) servicecharge reasonableness, (11) service charge suitability, (12) service precision execution, (13) environmentalcomfort, (14) security level are in excellent position with overall average index is 3.27 and it shows thecommunity satisfaction index after it has been converted is 81.73 which means that overall the services whichhave been provided by Medokan Ayu Public Health Clinic Surabaya gain excellent mark.Keywords: Performance measurement, community satisfaction index, medical services
PENGARUH TOTAL QUALITY MANAGEMENT, SISTEM PENHARGAAN DAN KOMITMEN ORGANISASI TERHADAP KINERJA MANAJERIAL Nisa, Widya Choirun; Sapari, Sapari
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 11 (2017)
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ABSTRACTThis research is meant to examine the influence of Total Quality Management (TQM), appreciation system andorganization committment to the managerial performance. The research samples are 35 senior managers andstaffs at PT STAR Taman Remaja Surabaya. The sample collection has been done by using purposive samplingmethod. The data collection technique has been carried out by using primary data which has been gathered byissuing questionnaires to the respondents. The method in this research is quantitative whereas the analysistechnique has been done by using multiple linear regressions analysis. The result of the research shows that thecoefficient determination value is 66.3% and each of variable i.e. Total Quality Management (TQM), theappreciation system and the organization committment give significant influence to the managerialperformance. Meanwhile, 33.7% of the disclosure of firm value can be explained by other variables which are notincluded in the research model. It has been obtained from the result of model feasibility test that the model isfeasible to be used for further research. the result of hypothesis test shows that the influence of variables i.e. TotalQuality Management (TQM), the appreciation system and the organization committment give significant andpositive influence to the managerial performance.Keywords: Total Quality Management (TQM), appreciation, comitment, managerial performance.
PENGARUH PROFITABILITAS, SOLVABILITAS, SIZE, KOMITE AUDIT, KOMPLEKSITAS OPERASI DAN OPINI AUDITOR TERHADAP AUDIT DELAY Yohaniar, Eliana; Asyik, Nur Fadjrih
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 12 (2017)
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This research is meant to examine the influence of profitability, solvability, audit committee, operation complexity and auditor opinion to the audit delay through the annual financial statement which has been prepared by consumer goods companies which are listed in IDX in 2013-2016 periods. The population of this research has been obtained by using purposive sampling method on consumer goods companies which are listed in IDX in 2013-2016 periods and based on the predetermined criteria there are 34 consumer goods companies which have been selected as samples with 4 consecutive years of observation so 136 observation objects have been obtained. The data is the secondary data in the form of annual financial statement of the company which has been obtained from IDX. The analysis has been carried out by using multiple linear regressions with its significance level is 5% and the application instrument of SPSS. The result of the research shows that the audit committee gives negative influence to the audit delay meanwhile the variables of profitability, solvability, size, operation complexity and auditor opinion does not gives any influence to the audit delay. Simultaneously the independent variables give significant influence to the dependent variable with its significance level is 0.011.Keywords: Audit delay, financial ratio, size, audit committee, auditor opinion.
PENERAPAN BALANCED SCORECARD SEBAGAI TOLAK UKUR PENGUKURAN KINERJA PADA ORGANISASI NIRLABA Arofah, Dewi; Priyadi, Maswar Patuh
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 8 (2017)
Publisher : STIESIA

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ABSTRACTThis research is aimed to test and to analyze the performance of RA. Basoeni Regional General Hospitals Mojokerto based on learning and growth perspective, internal business perspective, customer perspective and financial perspective by using the Balanced Scorecard method. The research objects are RA. Basoeni Regional General Hospitals Mojokerto in 2014 and 2015 which requires 80 patients and 50 employees as the respondents who have been selected by using purposive sampling. The data collection techniques have been done by performing preliminary survey, questionnaires, literary study, documentation, and interview. The method has been done by using descriptive qualitative analysis. The result of the research shows that RA. Basoeni Regional General Hospitals Mojokerto have had clear vision, mission, strategic goals and objectives. In 2014 and 2015 the average performance on learning and growth perspective is quite good since the numbers of employees decrease, the performance of the internal business perspective both when it is reviewed from inpatients in the surgery process, the performance on customer perspective because it shows patients satisfied with the provided services and perspective finances is better but it is still less economical in the use of the budget.Keywords: balanced scorecard, growth and learning perspective, internal business perspective, customer perspective and finance.
AUDIT OPERASIONAL UNTUK MENGEVALUASI EFEKTIVITAS SUMBER DAYA MANUSIA DI CV JAYA SENTOSA Akhma, Ferry Adjie; Ardini, Lilis
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 9 (2017)
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ABSTRACTThis research is aimed to analyze the effectiveness of human resources management through operating audit and to examine which department who has made the ineffectiveness of the HRD and to give necessary recommendation as the effort to improve and to increase the function of the human resources at CV Jaya Sentosa. This research has been conducted in February 2017 at Jalan Semolowaru Selatan X no. 2 Surabaya. This research has been done by using qualitative descriptive method. The researcher has conducted direct research and the data collection technique has been carried out by conducting interview, issuing questionnaires, and performing direct observation at CV Jaya Sentosa. The result of this research shows that the human resources at CV Jaya Sentosa has been running well. Yet, there are some weaknesses i.e. the work force planning function has not got written and documented work force planning yet and there is no written interview material in the selection function and there is no standardization in the development and training function for the selected employee to be participated in the development is merely based on the employee’s ability. It has been expected from this research that operating audit can be used as the device to help the human resources to improve the determined procedures and policies in order to make the performance of the human resources can be achieved optimally.Keywords: Audit operational, personal function performance, effectiveness.
PENGARUH PERPUTARAN PIUTANG, PERSEDIAAN DAN SKALA PERUSAHAAN TERHADAP PROFITABILITAS PERUSAHAAN PROPERTY Ruhmana, Futikha Dewi; Ardini, Lilis
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 10 (2017)
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ABSTRACTProfitability is the ability of the company to gain profit in relation to the total assets sales or own capital with the primary objectives is corporate profit. The purpose of this research is to find out the influence of account receivable turnover, inventory turnover and firm scale to the profitability of property companies which are listed in Indonesia Stock Exchange. The population of this research are companies which are engaged in the property which are listed in Indonesia Stock Exchange in 2010-2015 periods. The data is the secondary data in the form of financial statements. The analysis instrument is the multiple linear regression analysis. It has been found from the result of the research that account receivable turnover give positif significant influence to the profitability. Meanwhile, inventory turnover and firm scale does not give significant influence to the profitability. On simultaneous test, account receivable turnover, inventory turnover and firm scale give significant influence to the profitability. The R Square value in the regression model has obtained is 0.812. It means that the influence of account receivable turnover, inventory turnover and firm scale to the profitability which can be generated from this equation is 81% and the remaining 19% can be explained by other variables.Keywords: Account receivable turnover, inventory turnover, firm scale
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERATING Putro, Vinki Permata Sari Utomo; Mildawati, Titik
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 7 (2017)
Publisher : STIESIA

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ABSTRACTThis research is aimed to examine the influence of corporate social responsibility to the firm value and to test the profitability which moderate the influence of corporate social responsibility to the firm value of mining companies which are listed in Indonesia Stock Exchange. The samples are 13 mining companies which are listed in Indonesia Stock Exchange (IDX) in 2012-2015 periods with the number of observations is 52 and these companies have been selected by using purposive sampling method. The results of this research indicates that corporate social responsibility does not give any influence to the firm value, it means that the size of CSR which has been run by the company does not give any influence to the enhancement of firm value. It is caused by the investors in Indonesia tend to buy and to sell stocks without regarding to the long term sustainability of the company. Profitability moderates the influence of corporate social responsibility to the firm value due to the ROE shows the ability of the company in generating profits and the high rate of return of the own capital.Keywords: corporate social responsibility, firm value, profitability.
FAKTOR-FAKTOR YANG MEMPENGARUHI KETERANDALAN PELAPORAN KEUANGAN DAERAH PROVINSI JAWA TIMUR Ashrawiyadi, Irshani; Riharjo, Ikhsan Budi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 12 (2017)
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This research is aimed to find out the influence of human resources quality, the use of information technology and the internal control to the Reliability of Financial Reporting with case study at Local Apparaturs Working Unit (SKPD) in East Java Province. This research is a quantitative research. The data collection method has been done by conducting survey. The data uses primary data which has been obtained by issuing questionnaires to the respondents. The sample collection technique has been done by using purposive sampling method. The numbers of samples are 96 respondents. Meanwhile, the analysis technique has been done by using multiple linear regressions analysis. The result of the research shows that the human resources quality, the use of information technology and the internal control give positive influence to the Reliability of Financial Reporting. The result of the research has supported all of the hypotheses which has been formulated in this research.Keywords: Human resources quality, the use of information technology, internal control, the reliability of financial reporting.

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