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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 TERHADAP KINERJA EKONOMI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Laili, Siti Nur; Subardjo, Anang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 8 (2017)
Publisher : STIESIA

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Abstract

ABSTRACTThis research is meant to find out the influence of financial performance to the economic performance. Thefinancial performance is measured by using financial ratio. The financial ratio in this research is liquidity ratiowhich is proxy by current assets, leverage ratio is proxy by debt to equity ratio, profitability ratio is proxy byreturn on assets, and activity is proxy by total assets turnover. Meanwhile, the economic performance ismeasured by using market variable standard i.e. stock price. The population of this research is 144manufacturing companies which are listed in Indonesia Stock Exchange in 2011-2015. The sample collectiontechnique has been done by using purposive sampling method and 37 samples during 2011-2015 have beenobtained. The data has been conducted by using secondary data which has been selected by using documentationtechniques which consist of 2011-2015 manufacturing company annual report. The data analysis method of thisresearch has been carried out by using multiple linear regressions analysis.The result of this research shows thatliquidity ratio, leverage and activity do not give any influence to the economic performance whereas theprofitability ratio gives influence to the economic performance.Keywords: Liquidity ratio, leverage, profitability, activity, economic performance.
EVALUASI TERHADAP LAPORAN KINERJA INSTANSI PEMERINTAH: STUDI PADA DINAS KESEHATAN KOTA SURABAYA Paramita, Praticha
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 12 (2013)
Publisher : STIESIA

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The purpose of this research is to find out and to evaluate Government Agency Accountability Performance Report which is presented by Health Department of Surabaya city in 2011. The research type is using positivistic qualitative research is a research in which the researcher tries to analyze empirical facts and data to identify some factors which influence something to happen. Data analysis technique is using qualitative data. Government Agency Accountability Performance Report has been presented by Health Department has in conformity with rules that have been set by Preparation Guidelines for Determination of Performance and Government Performance Accountability Reporting no. 29 year 2010. In achieving programs and activities which have been planned based on the Minimum Service Standard (MSS) and Regional Medium Term Development Plan (RMTDP) in general can be achieved or can be said successful. There is only a few activity indicators which are considered less successful are village or political district Universal Child Immunization (UCI) scope indicator, new Tuberculosis-Acid Resistant Trunk (TBC-ART) positive patient handling and discovery, and the discovery of toddlers with pneumonia indicator. Keywords: Evaluation, Performance Report, Agency Government.
PENGARUH KEPEMILIKAN MANAJERIAL, LEVERAGE, DAN SIZE TERHADAP CASH EFFECTIVE TAX RATE Musyarrofah, Eva; Amanah, Lailatul
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 9 (2017)
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ABSTRACTThis research is meant to examine some factors which give influence to the cash effective tax rate on manufacturing companies consumer goods industry sector which are listed in Indonesia Stock Exchange. The research variables are managerial ownership, leverage, and size. This research is a quantitative research and the population is manufacturing companies consumer goods industry sector which are listed in Indonesia Stock Exchange in 2012-2015 periods. The samples collection technique has been done by using purposive sampling method and 22 companies (88 firm years) which have met the research sample have been selected as samples. The analysis technique has been done by using multiple linear regressions analysis and the SPSS 23 program. The result of the research shows that managerial ownership and size give negative and significant influence to the cash effective tax rate whereas leverage give positive and significant influence to the cash effective tax rate.Keywords: cash effective tax rate, managerial ownership, leverage, size
FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT DENGAN ETIKA AUDITOR SEBAGAI MODERASI Alfasani, Rismada; Kurnia, Kurnia
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 10 (2017)
Publisher : STIESIA

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ABSTRACTThis study is aimed to examine the influence of competence, independence and professional expertise to the auditquality with the auditor ethics as the moderating variable. The population is all auditors who have been workingat Public Accountant Firm in Surabaya. This research has been done by using three kinds of research variables,i.e. dependent variable, independent variable, and moderating variable. The dependent variable i.e. audit quality;independent variables are competence, independence and professional expertise, and moderating variables i.e.auditor ethics. The samples are auditors who have been working at Public Accountant Firm in Surabaya. Thedata is the primary data which has been collected by issuing questionnaires to the respondents. The analysismethod has been done by using moderating regression analysis. The result of the research shows that auditorethics give positive correlation in moderating the correlation of competence, independence and professionalexpertise to the audit quality, it means that auditor ethics can strengthen the correlation whereas the t testshows that the result of competence, independence, professional skills and auditor ethics give significantinfluence to audit quality.Keywords: Competency, independency, professional skill, auditor ethic, audit quality.
PENGARUH RASIO KEUANGAN TERHADAP RETURN SAHAM Rusydina, Arifah; Praptoyo, Sugeng
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 7 (2017)
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ABSTRACTIn conducting investment, investors are faced by the uncertainty between the return which will be gained and the risk which will be faced by the company. This research is meant to find out the influence of liquidity, solvability, activity, profitability and market ratio to the stock return. Population is all companies in LQ45 index which are listed in Indonesia Stock Exchange. The sample collection technique has been done by using purposive sampling and multiple regressions analysis technique. The result of the test shows that simultaneously current ratio, debt to equity ratio, total asset turnover, return on equity and earning per share has influence to the stock return. This result is supported by the acquisition of correlation coefficient level is 61.4% shows the correlation among the models which have been used in this research to the return is firm. The result of partial test shows that current ratio, and total asset turnover does not give any significant influence to the stock return. Meanwhile, debt to equity ratio, return on equity and earning per share shows significant influence to the stock return.Keywords: Current Ratio, Debt To Equity Ratio, Total Asset Turn Over, Return On Equity, Return Saham
ANALISIS FAKTOR PENGGUNAAN SOFTWARE AKUNTANSI DENGAN PENDEKATAN TECHNOLOGY ACCEPTANCE MODEL (TAM) Patmawati, Patmawati; Hermanto, Suwardi Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 3 (2015)
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This research is meant to examine some factors which influence the acceptance and the utilization of accounting software by using of Technology Acceptance Model (TAM) approach. The constructions which are used in this research i.e.: the computer self-efficacy, perceived ease of use, perceived of usefulness, attitude toward using, behavioral intention and actual use. In this research the computer self-efficacy is correlated to the perceived ease of use and the perceived of usefulness. The perceived of usefulness is correlated to the perceived of ease of use. Furthermore, the perceived ease of use and perceived of usefulness will be correlated to the attitude toward using. The attitude toward using is correlated to the behavioral attention. Then, the attitude toward using is correlated to the actual use. The objects of this research are the accounting students of STIESIA in 2004/2015 periods who have ever used the accounting software. The data collection is done by using survey method through questionnaire media. The 104 questionnaires have been obtained as the primary data and these questionnaires have been processed by using Partial Least Square. The result of this research shows that computer self-efficacy has positive influence to the perceived ease of use but it has no influence to the perceived of usefulness. The perceived ease of use has no influence to the perceived of usefulness. The perceived ease of use and the perceived of usefulness have positive influence to the attitude toward using. Moreover, the perceived attitude toward using has positive to the actual use. Keywords: Technology Acceptance Model, Computer Self Efficacy, Accounting Software, Students.
PENGARUH FAKTOR INTERNAL DAN EKSTERNAL PERUSAHAAN TERHADAP AUDIT DELAY PERUSAHAAN MANUFAKTUR Khoiriyah, Faizatul; Kurnia, Kurnia
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 11 (2017)
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ABSTRACTThis research is meant to analyze the influence of company internal and external factor to the audit delay onmanufacturing companies which are listed in the IDX in 2013-2015 periods. Some factors which will beexamined in this research are profitability, solvency, firm size, auditor reputation, and auditor opinion as theindependent variable whereas the audit delay is the dependent variable. This research has been done by usingtwo kinds of research variables, i.e. dependent variable and independent variable. The dependent variable i.e.audit delay; independent variables are profitability, solvability, size firm, reutation auditor and opinion auditor.The research samples are 67 companies which are listed in Indonesia Stock Exchange (IDX) in 2013-2015periods. The data in this research is in the form of financial statement and the selection of samples has beencarried out by using purposive sampling method. The analysis instrument has been carried by using multiplelinear regressions. The result of hypothesis test shows that solvency, firm size, and auditor reputation givepositive and significant influence to the audit delay in the submission of financial statement. Nevertheless,profitability and auditor opinion does not give any influence to the audit delay in the submission of financialstatement.Keywords: financial statement, firm size, auditor reputation, auditor opinion, audit delay
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN PERTAMBANGAN Ramadhani, Zakky; Hermanto, Suwardi Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 8 (2017)
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ABSTRACTThis research is meant to test the influence of corporate social responsibility (CSR) to firm value. Variable of CSR consist/s of seven areas of disclosure: environment (LKI), energy (EGI), the health and safety of labors (KKT), labor miscellaneous (LTK), product (PRO), public involvement (KMA) and public, firm value in this research which is proxy by price book to value (PBV). The samples are mining sector companies which are listed in Indonesia Stock Exchange (IDX) in 2012-2015 periods and these companies have been selected by using purposive sampling, and 116 observation data of the financial statements of 29 companies have been selected as samples.The result of the research which has been analyzed by using multiple regressions analysis shows KKT, PRO and KMA. give positive influence to the firm value, LKI, EGI, and LTK and UMM do not give any significant influence to the firm value. TheAdjusted R-square is 0.33 or 33% variation of the PBV has been able to explained by the variables of LTI, EGI, KKT, LTK, PRO, KMA and UMM, whereas the remaining 67% has been explained by other variables.Keywords: environment (LKI), Corporate Social Responsibility (CSR), firm value (PBV)
DAMPAK KINERJA TEKNOLOGI INFORMASI TERHADAP KUALITAS SISTEM INFORMASI Estuningsih, Estuningsih
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 12 (2013)
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This research is a study at a private company in Surabaya and Sidoarjo which has appliedinformation technology in carrying out their business operational. The primary purpose of thisresearch is to analyze the influence of information technology performance to the quality ofinformation system. This research gives managerial implication of steps which should be taken by acompany which applies information technology in order to improve information technologyperformance so it will generate a better quality of information system.The population in this research is companies which apply information technology in carryingout their business operational which are located in Surabaya and Sidoarjo. 4 (four) companies are usedas samples in this research. As much as 150 people who come from these 4 companies are taken assamples, with the criteria as the users of information technology i.e. the business employees which theinformation system is built for them. Only as much as 140 samples can be processed as the data, itmeans that only 93% of the total samples areappropriate to be used as data. The suitability of theserespondents’ answering data are analyzed by using research models which are developed fromtheoretical mind frame by using SEM confirmatory analysis.It can be seen from the result of data analysis that hypothesis is accepted, it indicates that theperformance of information technology has positive influence to the information system quality whichis generated by the information technology. Plan and Organize, Acquire and Implement, Delivery andSupport, and Monitor and Evaluate variables are the performance of information technology indicatorwhich is capable to form a good model.Keywords : Information Technology Performance, Information System Quality, Plan andOrganize, Acquire and Implement, Delivery and Support, and Monitor andEvaluate.
ANALISIS RASIO KEUANGAN TERHADAP RETURN SAHAM DAN NILAI PERUSAHAAN Chotimah, Chusnul
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 12 (2013)
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The purpose of this research is to find out the analysis of financial ratio to the company’s stock and value (Tobins’Q). Samples in this research are metal and chemical industry manufacturing companies which are listed in the Indonesia Stock Exchange during the period of 2008–2012 periods by using purposive sampling method. The statistic test method is using the multiple linear regressions analysis in this research. Current Ratio, Total Assets Turn Over, Debt to Equity Ratio, Return on Assets, Return on Equity, Price Earnings Ratio are used as independent variables in this research, stock return and company’s value (Tobins’Q) are used as dependent variables. The result of research shows that current ratio has no significant influence to the stock return and Tobins’Q. Total Assets Turn Over has no significant influence to the stock return but it has significant influence to the Tobins’Q while Debt to Equity Ratio, Return on Assets, Return on Equity, Price Earnings Ratio have significant influence to the stock return and Tobins’Q.Keywords: Financial Ratio, Company Performance, Stock Return, and Tobins’Q.

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