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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 KARAKTERISTIK PERSONAL AUDITOR TERHADAP PERILAKU MENYIMPANG DALAM AUDIT Cahyadini, Erymesha Putri; Wahidahwati, Wahidahwati
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 7 (2017)
Publisher : STIESIA

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ABSTRACTThe purpose of this research to examine the influence of auditor personal characteristics to the deviant behavior in audit. The deviant behavior in audit is measured by locus of control, performance, organization committment, and turnover intention. This research is a quantitative research. The population is thw audit board of republic of Indonesia East Java province representative and the sample collection technique has been done by using purposive sampling method. 56 respondents have been selected as samples. The data collection technique has been carried out by using survey method. The data is the primary data in the form of questionnaires which have been issued to the respondents. The analysis method has been done by using multiple lienar regressions and the SPSS (Statistical Product and Service Solutions) 20.0 version. The deviant behavior in audit has been done by the person to cover the weaknesses he or she has and there is high opportunity to conduct deviant behavior in order to stay in the related organization and does not loss his or her job.Keywords: locus of control, performance, organization committment, turnover intention, deviant behavior in audit
PENGARUH GROWTH SALES, PROFITABILITAS, OPERATING LEVERAGE, DAN TAX RATE TERHADAP KEBIJAKAN HUTANG Geovana, Rosella Selvilita; Andayani, Andayani
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 4 (2015)
Publisher : STIESIA

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Debt policy is the policy of funding decision in which the management of the company gains the funding to finance the operational activities. The funding decision is meant to measure to what extent the company use its debt. This research is meant to test the influence of growth sales, profitability, operating leverage, and tax rate to the debt policy.The result of the research shows that the research regression models do not have any multicolinearity, heteroscedasticity, , and autocorrelation syndrome and the data has been normally distributed. The result of multiple linear regression analysis shows that growth sales has positive influence to the debt policy; profitability has negative influence to the debt policy; operating leverage has positive influence to the debt policy, and tax rate does not have any influence to the debt policy. Keywords:Growth Sales, Profitability, Operating Leverage, Tax Rate, and Debt Policy 
PENGARUH FAKTOR INTERNAL DAN EKSTERNAL PADA RETURN SAHAM Firdausi, Fitria; Riduwan, Akhmad
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 3 (2017)
Publisher : STIESIA

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This research is meant to test the influence of external and internal factors to the stock return. The internalfactor is proxy by Return on Assets (ROA), Debt to Equity Ratio (DER), Earnings per Share (EPS), OperatingCash Flow (OCF) whereas the external factor is proxy by inflation and interest rate through the annual financialstatement which has been prepared by property and real estate companies which are listed in Indonesia StockExchange and the monthly report of Bank Indonesia.The samples are property and real estate companies whichare listed in Indonesia Stock Exchange by using purposive sampling method. The observation period is in 2011-2015 periods. The analysis method has been carried out by using multiple linear regressions analysis. The resultof the research shows that: (a) the ROA does not give any influence to the stock return, (b) the DER does giveany influence to the stock return, (c) the EPS give positive influence to the stock return, it means when earningsper share is getting high, (d) the OCF does not give any influence to the stock return, (e) the inflation givepositive influence to the stock return, (f) the interest rate give negative influence to the stock return.Keywords: Financial ratio, operating cash flow, inflation, interest rate, stock return
PENGARUH LIKUIDITAS, LEVERAGE, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP RETURN SAHAM Felmawati, Erik Noviana; Handayani, Nur
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 12 (2017)
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This research is aimed to test the influence of liquidity, leverage, profitability and firm size to the stock return through the annual financial statement which has been prepared by food and Beverages Companies which are listed in Indonesia Stock Exchange. The independent variablesare current ratio, debt to equity ratio, return on asset and firm size. Meanwhile, the dependent variable is stock return. The population of this research has been obtained by using purposive sampling method on food and beverages companies which are listed in Indonesia Stock Exchange (IDX) during 2011-2015 periods and based on the predetermined criteria, 8 food and beverages companies have been selected as samples. The analysis method has been carried out by using multiple linear regressions analysis with the instrument application of SPSS (Statistical Product and Service Solutions). The result of this research shows that DER give significant and negative influence to the stock return with its coefficient regressions is -0.460 and the significance level is 0,000. Meanwhile, CR, ROA and firm size do not have any influence to the stock return. The coefficient determination (R2) has found that R square is 0.352 or 35.2% which means that the capability of the independent variables in explaining the dependent variable is very low and limited.Keywords: Liquidity, leverage, profitability, firm size, stock return.
PENGARUH PENGANGGARAN PARTISIPATIF, LOCUS OF CONTROL DAN KOMITMEN ORGANISASI TERHADAP KINERJA MANAJERIAL Febriana, Rahma; Subardjo, Anang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 8 (2017)
Publisher : STIESIA

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ABSTRACTThis research is aimed to find out the influence of participation of budget preparation, locus of control and organization commitment to the managerial performance with case study in Local Apparaturs Working Unit (SKPD) of Surabaya city. This research is quantitative research. The data collection method has been done by using survey method. The data is the primary data which has been obtained by issuing questionnaires to the respondents. The sample collection method has been done by using purposive sampling. The numbers of research samples are 66 respondents. Meanwhile, the analysis technique has been carried out by using multiple linear regressions analysis and the SPSS (Statistical Product and Service Solutions) 20.0 version. Based on the result of the hypothesis test in this research, it shows that: the participation of budget preparation gives positive influence to the managerial performance with test result has significance value 0,000 < 0,05, locus of control gives positive influence to the managerial performance with test result has significance value 0,001 < 0,05 and organization commitment gives positive influence to the managerial performance with test result has significance value 0,016 < 0,05.Keywords: Participation of budget preparation, locus of control, organization commitment, managerial performance.
PENGARUH ISU POLITIK TERHADAP REAKSI PASAR MODAL INDONESIA Azizah, Mellina Nur; Fidiana, Fidiana
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 5 (2017)
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ABSTRACTThis research is aimed to find out the influence of politic issues to the market respons are evaded by the abnormalreturn and volume activity of stock trade. This research applies event study in which the observation of windowperiod to the abnormal return and volume activity of stock trade during 5 days before, event date, and 5 daysafter the politic issue has been carried out. The data was collected from Indonesia stock exchange by using dailyclosing price of LQ-45 index that have been consistently traded in two periods. The statistic instrument test hasbeen done by using paired sample t-test and SPSS 23rd program. The result of this research shows that there isan influence of politics issue to the market reaction which is shown by the differences of abnormal return. Itmeans that politics issue has positive information for the marketers. Meanwhile the examination to the tradevolume activity shows that there is no influence of politic issue to the market reaction which is shown by theabsence of volume activity of stock trade.Keywords: Event study, market reaction, politic issue, abnormal return, stock trade volume.
EVALUASI AUDIT OPERASIONAL TERHADAP PENINGKATAN KINERJA PELAYANAN PT POS INDONESIA (PERSERO) SURABAYA Irawati, Dini; Ngumar, Sutjipto
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 3 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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The satisfaction and service expectation which is desired by the customer, it can simplify the post office to determine new policies which is more right on target to improve the financial benefit which can be more profitable for the unit of organization, since the customer satisfaction is one of the factors which determine the competitiveness to win the competition. Because, if the customers feel unsatisfied they will leave the post office and switch to other products or services which have been provided by other business entities. The research is conducted in PT. Pos Indonesia (Persero) in the area of Surabaya. Qualitative approach is the research procedure which generates written or spoken descriptive data from the observed people or behaviour. The result of the research shows that PT Pos Indonesia has implemented its policies and strategies on the one year short term plan which has been described in the Company Activity Plan and Budget (RKAP) which is prepared by each division. The preparation is based on the Strategic Direction of Management (ASM) which is the description of company strategy. Ideally, every initiative on Activity Plan and Budget (RKA) should refer to the long term program, strategic themes and Strategic Direction of Management (ASM) on the related years. Strategic Direction of Management (ASM) is the mediator between work program and RJPP.Keywords: The Evaluation of the implementation of Operational Audit, the Improvement of Service Performance, the financial benefit.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN PENERAPAN STRATEGI DIFERENSIASI UNTUK MENCIPTAKAN KEUNGGULAN BERSAING Sari, Rika Catur Arum
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 3 (2014)
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The purpose of this research is to find out how far is the Corporate Social Responsibility has been conducted and the implementation of differentiate strategy as an instrument to create the competitive advantage at PT. Mandiri Tunas Finance. The method of this research is using qualitative method, because researcher are not yet analyzed the hypothesis test on Corporate Social Responsibility and Differentiation Strategies adopted by the PT. Mandiri Tunas Finance. The research result found that the Corporate Social Responsibility activity the purpose of the external is for the society empowerment, such as social, healty, environment, and scholarship program for students. And the purpose of the internal activity is to the employees’ prosperity, such as giving recruitment and training. The differentiation strategy does is launched the new program which is ACP (Insurance Credit Protection). The analysis result shows that the Corporate Social Resposibility activity for the internal has increased by 42.28% and for the external activity has increased by 84%. The company’s financial performance is also increasing since the company has implemented the Corporate Social Responsibility and Differentiation Strategy. The conclusion of this research shows that CSR and Differentiation strategy which has been implemented is giving many advantages for the company as well as increasing the financial performance at PT. Mandiri Tunas Finance, therefore, it is giving a positive impact for the company to increase competitive advantage. Keywords: Corporate Social Responsibility, Differentiation Strategy, and Competitive Advantage.
PENGARUH PROFITABILITAS, LEVERAGE DAN OPINI AUDIT TERHADAP AUDIT DELAY Wariyanti, Wariyanti; Suryono, Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 9 (2017)
Publisher : STIESIA

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ABSTRACTThe financial statements are the source of informations or communications about the financial and the operating activities of the company within a specific period that is used to describe the performance of the company.The time difference between the date of the financial statementand the date of the audit opinion on the financial statement indicatesthat the length of time in the audit completionwhich has been done by the auditor.This time difference in the audit is commonly called as audit delay. This researchis aimed to examine the influence of profitability, leverage, and the audit opinion to the audit delay. The population is all manufacturing companies which arelisted in Indonesia Stock Exchange (IDX) in 2012-2015 periods.The sample collection technique has been done by using specific criteria (purposive sampling) which have been desired by the researcher. The number of the samples in one year is as many as 44 companies, so 176 research objects within 4 years have been selected as samples. The data is the secondary data in the form of financial statements and company audit reports which has been obtained from Indonesia Stock Exchange (IDX). It has been found from the results of the research that profitability (ROA) does not giveany significant influenceto the audit delay whereas leverage (DER) and audit opinion give significant influence to the audit delay.Keywords: financial statements, audit reports, audit delay, profitability, leverage, audit opinion.
ANALISIS KEY SUCCESS FACTORS SEBAGAI ALAT MEMPERTAHANKAN KEUNGGULAN BERSAING dewi, Amalia nur diana; Rahayu, Yuliastuti
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 12 (2016): Jurnal Ilmu & Riset Akuntansi
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The purpose of this research is to identify and to conduct analysis to achieve key success factors as the standard of performance to reach and to maintain the competitive advantage on PT Indimex Selo Anti Geni.This research applies qualitative descriptive method which is done by collecting data, conducting interview to all related employees in PT Indimex Selo Anti Geni, based on explanations and descriptions which is done by making comparison among the data that have been obtained to the existing basic theories then the analysis is conducted.The emerging problem is that there are business competitors in the refractory field. The competitors are getting more aggressive in competing to get into the market. So, PT Indimex Selo Anti Geni should make a strategy to maintain their eminence in the existing competition.Based on the result of the analysis and the discussion which has been carried out on PT Indimex Selo Anti Geni, it can be concluded that the company has strengths and opportunities to expand. It is recommended that the company should keep on improving their human resources. The company should achieve the key success factors in maintaining the competitive advantage so it is threatened by the emergence of competitors.Keywords: Key Success Factors, Performance, SWOT, Competitive Advantage

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