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
 57   58   59   60   61 
PENGARUH KINERJA KEUANGAN TERHADAP HARGA SAHAM PADA PERUSAHAAN REAL ESTATE AND PROPERTY Fatmawati, Hanna Rossita Septiwulan; Widyawati, Dini
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 8 (2017)
Publisher : STIESIA

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

Abstract

ABSTRACTInvestment decision is a problem which is commonly encountered by investors. In conducting investment, investors should know in advance a bout the state of the performance of the company and the relevant information about the financial condition of a company. The financial performance reflects one of the performances of the company. The financial performance of the company can be measured by using the financial statement of the company. Good financial performance will give an impact to the stock prices. The samples in this research have been obtained by using purposive sampling on real estate and property companies which are listed in Indonesia Stock Exchange in 2011- 2014 periods and based on the predetermined criteria 29 real estate and property companies have been selected as samples. The analysis method has been done by using multiple linear regressions analysis and the SPSS software tool. The result of the research shows that the return on asset which gives significant and positive influence to the stock price. Net profit margin which does not give any significant and negative influence to the stock prices. Debt to asset ratio does not give any significant and positive influence to the stock prices. Price earnings ratio which does not give any significant and positive influence to the prices. And simultaneously return on assets, net prof it margin, debt to asset ratio and price earnings ratio give significant influence to the stock prices.Keywords: Return on Asset, Net Profit Margin, Debt to Asset Ratio, Price Earnings Ratio, Stock Price
PENGARUH KINERJA KEUANGAN DAN UKURAN PERUSAHAAN TERHADAP RETURN SAHAM Nadiyah, Farah; Suryono, Bambang
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 aimed to find out the influence of the financial performance and the firm size to the stock return. The dependent variable is the stock return. Meanwhile the independent variables are firm size and financial performance which is measured by Current Ratio (CR), Return on Assets (ROA), and Price Earning Ratio (PER). The population is all property and real estate companies which are listed in Indonesian Stock Exchange (IDX) in 2011-2015 periods. The sample collection technique has been carried out by using purposive sampling method so 26 property and realestate companies which are listed in the Indonesian Stock Exchange (IDX) have been selected as samples. The data analysist technique has been done by using multiple linear regression analysis and the SPSS 23. The classic assumption test (the test of normalitas, heteroskedastisitas, autokorelasi, and multikolenieritas) is carried out before the multiple regression analysis. Based on the results of hypothesis test shows that return on assets (ROA) give positive influence on stock return whereas the current ratio (CR), price earnings ratio (PER) and firm size give no influence to the stock return.Keywords : Financial Ratio, Firm Size, Stock Return.
ANALISIS PERBANDINGAN PENGGUNAAN BAHAN BAKU UNTUK MENENTUKAN EFISIENSI BIAYA Qur’any, Vidyas Anjarisma; Widyawati, Dini
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 has been carried out at PT. Rendjani Metalindo which is the manufacture of mechanical chairindustry in which its primary raw material is steel sheet and the source of purchase is import. This research ismeant to find out which one of the costs of raw material is more efficient in using imported and local rawmaterial. In general, the decision making of the purchasing of raw material on manufacturing companies ismeant to minimize the cost and to maximize the profit in a certain period. To carry out the research, qualitativemethod and primary and secondary data collection technique i.e. observation, interview, and documentation atPT. Rendjani Metalindo have been applied in this research. The data analysis technique has been carried out byusing descriptive analysis in which the cost efficiency of raw materials can be determined by comparing the totalcost of use of imported and local raw material. The result of the research shows that 18.26% efficiency has beengained by using local raw materials when it is compared to the use of imported raw material. One of the factorswhich gives influence to the efficiency of local raw material is that there is no surcharge element in purchasing.The high cost of imported raw material occurs due to import duty, article 22 income tax, freight forwarding,local transportation, and anti-dumping cost which is beared by the company during the occurrence ofpurchasing process.Keywords: Cost efficiency, Imported raw material, Local raw material, Decision making.
PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN Kinanza, Candra; Kurnia, Kurnia
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 7 (2017)
Publisher : STIESIA

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

Abstract

ABSTRACTThis research is aimed to examine the influences of Good Corporate Governance in accordance with managerial ownership, institutional ownership, independent commissioner, audit commitees and financial performances of the firm value LQ45. The population is all companies which are listed in Indonesia Stock Exchange (IDX). The samples are LQ45 companies which are listed in Indonesia Stock Exchange in 2012-2015 periods. The total samples are 18 LQ45 companies which have been selected by using purposive sampling. The analysis method has been done by using multiple regression analysis techniques. The result of the analysis shows that managerial ownership does not give influence to the firm value, the institutional ownership does not give any influence to the firm value, independent board of commissioners does not give any influence to the firm value, the audit committe does not give any influence to the firm value, the return on assets (ROA) gives influence to the firm value, and the return on equity (ROE) gives influence to the firm value.Keywords: Good Corporate Governance financial performance, firm value.
PENGARUH MANAJEMEN LABA, LIKUIDITAS, SOLVABILITAS DAN PROFITABILITAS TERHADAP TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN Panjaitan, Yefta Rinaldi Yusak; Amanah, Lailatul
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 2 (2015)
Publisher : STIESIA

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

Abstract

The purpose of this research is to find out the influence of earnings management, liquidity, profitability, solvability to the disclosure level of annual financial statement on the manufacturing companies which are listed in Indonesia Stock Exchange in the 2010-2013 periods. The discretionary accrual, current ratio, return on assets, and debt to equity ratio are the ratios and the formulas which are used in this research.The result of the research is expected to become a consideration for the management in improving the quality of financial statement of the company. The F test shows that discretionary accrual, current ratio, return on assets, and debt to equity ratio are feasible to be as the explanatory variables to the disclosure level of financial statement. Meanwhile, the t test shows that discretionary accrual, current ratio, and return on assets, and debt to equity ratio variables do not have any influence to the disclosure level of financial statement.Keywords: Discretionary Accrual, Current Ratio, Return On Assets, Debt to Equity Ratio, the Disclosure Level Of financial Statement.
PENGARUH PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL PEMODERASI Funawati, Restu; Kurnia, Kurnia
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 research is aimed to examine the influence of profitability to firm value with CSR as moderating variable. variable. The population in this research is 43 mining companies which are listed Indonesia Stock Exchange (IDX) in 2014-2016 periods. The sample collecction technique has been carried out by using purposive sampling method and it has generated 48 samples during 2014-2016 periods. The data is the secondary data which has been obtained by using documentation technique consists of the 2014-2016 annual report of the mining companies.  The data analysis method in this research is the multiple linear regressions and 23rd version SPSS for windows. The result of the research shows that profitability give influence to the firm value, the CSR gives positives influence to the firm value, the CSR disclosure does not moderate the correlation between profitability and firm value.Keywords: Profitability, firm value, Corporate Social Responsibility disclosure
ANALISIS PENERAPAN PERENCANAAN PAJAK PENGHASILAN PASAL 21 PADA PT JAYA MESTIKA INDONESIA Indriati, Dewi; 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

ABSTRACTTax is one of the sources of state revenue that is very important. Tax is a compulsory contributions which is levied by the state on the contrary, tax is a burden for a company. In order to minimize the tax burden, the company can implement tax planning and one of the ways is by using Income Tax 21. This research is aimed to find out the role of the planning application that has been done by PT Jaya Mestika Indonesia and to compare the calculation of income tax 21 by using the net method and the gross-up method and the impact whihc has been generated by these two methods to the corporate income tax payable. This research uses primary and secondary data. The primary data has been obtained by performing interviews to the authorities within the company about the type of tax planning which has been implemented by the company and the secondary data is in the form of financial statements, employee payroll, and other supporting documents. The result of this research shows that the calculation of employee income tax 21 has been done by using the gross-up method can raise the salaries burden and reduce the taxable income so that it gives a small impact to the value of corporate income tax, this issue can be used as one of the efforts of the company to minimize income tax payable.Keywords: tax planning, income tax 21, gross up method.
PENGARUH FINANCIAL DISTRESS DAN DIVIDEND PAYOUT RATIO TERHADAP PERUBAHAN HARGA SAHAM Ririanty, Reffida Octian; Hermanto, Suwardi Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 5 (2015)
Publisher : STIESIA

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

Abstract

This research is meant to test the Financial Distress and Dividend Payout Ratio to the change of stock price on the manufacturing companies which are listed in Indonesia Stock Exchange.The samples have been selected by using purposive sampling technique to the 36 manufacturing companies which have published their financial statements in 2011-2013 periods. Therefore, 108 financial statements which meet the sample criteria have been obtained.The analysis technique has been done by using multiple regressions analysis and the independent variables i.e.: Working Capital to Total Assets (WC/TA), Retained Earnings to Total Assets (RE/TA), Sales to Total Assets (S/TA), Earnings before Interests and Tax to Total Assets (EBIT/TA), Market Value of Equity to Book Value of Total Liabilities (MVE/BTL), Dividend Payout Ratio (DPR) and the dependent variable i.e.: the change of stock price.The result of the research has found that Working Capital to Total Assets (WC/TA), Earnings Before Interest and Tax to Total Assets (EBIT/TA) and Dividend Payout Ratio (DPR) variables have influence to the change of stock price, whereas the Retained Earnings to Total Assets (RE/TA), Sales to Total Assets (S/TA), Market Value of Equity to Book Value of Total Liabilities (MVE/BTL) variables do not have any significant influence to the stock price and simultaneously Working Capital to Total Assets (WC/TA), Retained Earnings to Total Assets (RE/TA), Sales to Total Assets (S/TA), Earnings before Interests and Tax to Total Assets (EBIT/TA),Market Value of Equity to Book Value of Total Liabilities (MVE/BTL) and Dividend Payout Ratio (DPR) variables have significant influence to the change of stock price.Keywords: Financial Distress, DPR, and Change of Stock Price.
ANALISIS KINERJA PELAKSANAAN ANGGARAN BELANJA BADAN PERENCANAAN PEMBANGUNAN DAERAH PROVINSI JAWA TIMUR Rosidah, Nofi; Riharjo, Ikhsan Budi
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 performance of theimplementationof Budget Expenditure of Development Planning Agency at Sub-National Level of East Java in 2012-2015. The budget performance assessment can be known after the use and the absorption of the budget to carry outtheprograms and activities which exist in Development Planning Agency at Sub-National Level of East Java Province, in achieving the efficiency and the effectiveness of performance. Based on the result of the analysis of variance, it can be seen that the expenditure in 2012 is 91.36%; in 2013 is 91.67%; in 2014 is 88.94%; in 2015 is 91.57%. Meanwhile,theaspects of expenditure growth in 2012-2013 periods is 17.39%; in 2013-2014 is 15.9%; and in 2014-2015 is 9.78%. Based on the result of the analysis of the harmony and the efficiency and the effectiveness of the expenditure, it can be concluded that the performance should be improved in managing the localgovernmentbudget, so that the efficiency and the effectiveness of the performance of the implementation of the budget expenditure can be improved.Keywords: Budget Expenditure, Performance Assessment, Efficiency, Effectiveness.
PENGARUH SUKU BUNGA, RASIO PERBANKAN, DAN AKTIVA PRODUKTIF TERHADAP KINERJA KEUANGAN BPR Ashar, Riesty Calona; Sapari, Sapari
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 1 (2015)
Publisher : STIESIA

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

Abstract

Rural Banks (BPR) is one of the banking industries in which its primary activity is collecting fund from the public and then the bank distributes its fund in order to obtain profit. Therefore it is important for the bank to keep public trust, since its business activity relies onpublic trust. The purpose of this research is to test empirically the influence of interest rates, banking ratio, and productive assets to the financial performance on PT BPR Prima Kredit Utama that is located on Surabaya in 2010-2013. The sample which is banking company is PT BPR Prima Kredit Utama. The data is financial statement of PT BPR Prima Kredit Utama and the interest rates in the website of Bank Indonesia in 2010-2013. Theinterest rates, non performing loan (NPL), loan to deposit ratio (LDR), cash adequacy ratio (CAR), operating cost compare to operating revenue (BOPO) and growth assets are employed as the dependent variables whereas the return on assets (ROA) is employed as the dependent variable. The multiple linear regressions which are examined by using t-test and F-test are used as the analysis technique. The research data is normally distributed during the period of observation. Based on the normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test the variablethat deviatesfromthe classicalassumptions has not been found yet. It shows that the available datahas met the requirement by using model of multiple linearregressions. The result of the research shows that non performing loan (NPL), loan to deposit ratio (LDR), cash adequacy ratio (CAR), operating cost compare to operating revenue (BOPO) variables have positive influence to the return on assets (ROA), while the interest rates and the growth of productive assets have negative influence to the return on assets (ROA). The prediction capability of these six variables to the return on assets (ROA) in this research is 35.8%, whereas the remaining 64.2% is influenced by other factors which are not included in this research model.Keywords: Interest, Deposit, Loans.

Page 59 of 95 | Total Record : 950

 57   58   59   60   61 

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