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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 DAN PERTUMBUHAN POTENSIAL TERHADAP KEBIJAKAN DIVIDEN Putri, Rosyida Sutrisno; Mildawati, Titik
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 6 (2017)
Publisher : STIESIA

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ABSTRACTThe purpose of this research is to examine the influence of liquidity, leverage, profitability, and potential growth to the dividend policy. Liquidity, in this research, is measured by using current ratio (CR) formula, leverage is mesured by using debt to equity ratio (DER), profitability is measured by using return on equity (ROE), potential growth (PP) is measured by using potential growth formula and dividend policy is measured by using dividend payout ratio formula (DPR). The population is all companies which engage in the field of consumers and goods sector manufacturing industries which are listed in Indonesia Stock Exchange (IDX) in 2011-2014 periods. The total samples are 15 companies which have been determined by using purposive sampling. The data analysis instrument in this research is the multiple linear regressions analysis. The analysis techniques have been carried out by using F statistic test and t statistic test. The result of the research shows that current ratio or liquidity does not have any influence to the dividend policy. Leverage, in this case DER, does not have any influence to the dividend policy. Return on equity or profitability gives influence to the dividend policy. Potential growth gives influence to the dividend sharing policy of the company.Keywords: Liquidity, leverage, profitability, potential growth, dividend policy.
PENGARUH INFLASI, SUKU BUNGA, LIKUIDITAS, DAN BAGI HASIL TERHADAP DEPOSITO MUDHARABAH Farizi, Fauzan Al; Riduwan, Akhmad
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 4 (2016): Jurnal Ilmu & Riset Akuntansi
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This research is meant to test the influence of inflation rates, interest rates, liquidity rates which are proxy by the finance to deposit ratio and profit sharing rates to the amount of mudharabah deposit at Bank Rakyat Indonesia Syariah in 2010 – 2014. This research applies quantitative method. The data has been done by using secondary data and time series which have been retrieved from the financial statement of Bank Rakyat Indonesia Syariah and the Financial Statistic of Bank Indonesia. The sample uses quarterly financial statement from 2010 to 2014. The regressions analysis has been done by using significance test of the influence of inflation rates, interest rates, liquidity rates which are proxy by the finance to deposit ratio and profit sharing rates partially to the mudharabah deposit. The result of this research gives prove that: (a) inflation rates does not have any influence to the amount of deposit mudharabah; (b) the interest rates has positive significant to the amount of deposit mudharabah of Bank Rakyat Indonesia Syariah because when the interest of conventional bank increase, the amount of deposit mudharabah do not experience dramatic changes because the customers still invest their fund at Bank Rakyat Indonesia Syariah; (c) finance to deposit ratio does not have any influence to the amount of mudharabah deposit; and (d) the rates of share profit does not have any influence to the amount of mudharabah deposit. Keywords: mudharabah deposit, inflations rates, interest rates, finance to deposit ratio, profit sharing rates.
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, DAN LEVERAGE TERHADAP PRAKTIK INCOME SMOOTHING Sari, Aning Yunita
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 3 (2014)
Publisher : STIESIA

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The purpose of this research is to examine the influence of company size, profitability and leverage to the income smoothing practice. The population is manufacturing companies which are listed in Indonesia Stock Exchange from 2009 to 2012. 36 companies have been selected by using purposive sampling method. The data is obtained through website www.idx.co.id. The data analysis is using logistic regression. The result of simultaneous test shows that company size, profitability, and leverage have an influence to the income smoothing practice. The partial examination shows that company size and profitability have significant influence to the income smoothing practice. The leverage has no significant influence to the income practice smoothing.Keywords: Income Smoothing, Company Size, Profitability, and Leverage
PENGARUH KINERJA KEUANGAN, UKURAN PERUSAHAAN DAN KEPUTUSAN INVESTASI TERHADAP NILAI PERUSAHAAN Nugraha, Muhamad Kemal; Kurnia, Kurnia
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 1 (2017)
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firm value. This research has been carried out on 21 samples manufacturing companies which are listed inIndonesia Stock Exchange in 2010-2015 periods. The analysis has been conducted by using multiple linearregressions analysis, F test, and t test.Based on the result of this research, it has been found that financialperformance has significant and positive influence to the firm value. The existence of significant influence iscaused by the financial performance shows good prospect, so these stocks will be attractive to the investorstherefore the firm value will increase. Firm size does not have any significant influence to the firm value becausefirm size is in line with its business risk, when the firm size is getting large; the business risk is getting large aswell. The investment decision has significant and positive influence to the firm value because high PER will givea description that the company is health and has a well growth, so that the firm value will increase in front of theinvestors.Investors and potential investors are suggested to pay attention to financial statement as theconsideration in making correct and profitable investment decision.Keywords : Financial performance, firm size, investment decision, firm value.
PENGARUH PROFITABILITAS, LIKUIDITAS, LEVERAGE, AKTIVITAS DAN NILAI PASAR TERHADAP RETURN SAHAM Rusadi, Putri Lita; Hermanto, Suwardi Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 10 (2017)
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ABSTRACT The purpose of this study examines the effect of Return on Assets, Current Ratio, Debt Equity Ratio, Total Asset Turnover and Earnings per Share to return stock in companies that go public in Indonesia Stock Exchange. The method of selecting the purposive sampling technique against 28 companies from the consumer goods industry sector consisting of 112 observations financial statements for the period 2012-2015.The results of the study with multiple linear regression analysis states that in return on assets, the Current Ratio and Total Asset Turnover significant positive effect on stock returns. While the variable Debt Equity Ratio significant negative effect on stock returns and variable Earning per Share positive effect on stock returns, but not significant. Results of R Square (R2) indicates the number 0.931 or 93.1% of stock returns can be explained by the variable Return on Assets, Current Ratio, Debt Equity Ratio, Total Asset Turnover and Earnings per Share. Key words : Return on Asset, Current Ratio, Debt Equity Ratio, Total Aset Turnover , Earning per Share, Return Saham
SISTEM INFORMASI MANAJEMEN ASET DAN PENYAJIAN ASET TETAP DALAM LAPORAN KEUANGAN Siswati, Roro; Riharjo, Iksan Budi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 6 (2015)
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This research is meant to find out the use of application of asset management system in the management of State Property in the Tenth November Institute of Technology (ITS). The research method has been done by using qualitative descriptive. The data collection has been done by using technique of observation, interview, and documentation. The preparation and the reporting of state property has been carried out by using an application that is made by ITS i.e. ITS Aset Management Information System (SIMAS). The ITS SIMAS is an application which can run the data and the information management that is related to the physical asset particularly in the capital expenditure and has integrated to financial application, approval application, and application SIMAK BMN. The mechanism of presentation and preparation of the reporting of state property the public service agency of ITS has been conformed with the Government Regulation and has been implemented completely the guideline of Accounting and Financial and The Regulation of the Minister of Finance of the Republic of Indonesia.Keywords: Information System, State Property Public Service Agency, Tenth November Institute Of Technology.
PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL PEMODERASI Heder, Heder; Priyadi, Maswar Patuh
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 7 (2017)
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ABSTRACTThis research is meant to find out the influence of financial performance to the firm value and the influence of the implementation of good corporate governance to the correlation of financial performance to the firm value. The samples are manufacturing companies which are engaged in consumer goods industry sector which are listed in Indonesia Stock Exchange in 2012-2015 periods. The sample collection technique has been done by using purposive sampling, and 13 companies have been obtained as samples. This research has been done by using moderation regressions analysis and the SPSS (Statistical Product and Service Solutions). The result of the research shows that: (1) financial performance has significant and positive influence to the firm value. (2) Managerial ownership is the moderating variable to the correlation of financial performance to the firm value, meanwhile the institutional ownership is not a moderating variable.Keywords: financial performance, firm value, good corporate governance.
FAKTOR-FAKTOR YANG MEMPENGARUHI INDEKS HARGA SAHAM PADA PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX Taufiq, Rahmat; Wahidahwati, Wahidahwati
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 8 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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This research is meant to find out the influence factorof the stock price index which consist of fundamental factor and technical factor. Fundamental factor of this research are EPS, PER, ROA, DER, DPR, PBV, and NPM. Meanwhile, the technical factor of this research is volume trading to the stock price index. The object of this research is manufacturing company which is listed in Jakarta Islamic Index (JII). The data of this research is obtained from the annual financial statement at IDX in 2011-2014. The sample of this research is selected by using purposive sampling technique so that it obtains 49 companies which aremeet the criteria. From the result of analysis found that EPS and ROA have positive influence to the Stock Price Index (IHS), and volume trading have negative influence to the Stock Price Index (IHS), meanwhile PER, DER, DPR, NPM and PBV does not have any influence to the Stock Price Index (IHS). The prediction ability of those eight variables to the Stock Price Index (IHS) is 70,1%, meanwhile the rest is 29,9% it has been explained by other variable which is not including to this research.Keywords: factor fundamental, factor technical, stock price index
DAMPAK KINERJA KEUANGAN DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN Rahayu, Ernia Christy; Fidiana, Fidiana
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 3 (2015)
Publisher : STIESIA

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The purpose of this research is to find out the impact of the financial performance and the disclosure of corporate social responsibility of the firm value. Sample selection method is done by using purposive sampling method and 34 manufacturing companies which have published their financial statements in 2011-2013 periods in Indonesia Stock Exchange (www.idx.co.id). The data analysis has been done by using the multiple regression analysis and the independent variables which are proxy by Return on Asset and Corporate Social Responsibility (CSR) which are proxy by the CSDI to the firm value which is proxy by Tobins Q. The result of the research shows that based on t-test with its significant level is < 0.05. It gives the results that ROA has significant level of 0,000 with the result of t-test 3.462 and CSR has significant level 0,001 with the result of t-test 3.667. It can be concluded that the CSR and the ROA has positive and significant influence to the firm value. It means the financial performance is measured by the ability of the company to generate profits (ROA) will attract the investors to conduct investment. The enhancement of investment interest will be followed by the enhancement in the firm value. Meanwhile, that when the level of CSR (more company disclosure of social item and the better the quality level of expression) is high, the firm value is high as well. Keywords: kinerja keuangan, corporate social responsibility, nilia perusahaan.
PENGARUH PROFITABILITAS, KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL DAN RESIKO BISNIS TERHADAP STRUKTUR MODAL Nanda, Desty Widya; Retnani, Endang Dwi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 3 (2017)
Publisher : STIESIA

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The purpose of this research is to test the influence of profitability, managerial ownership, institutionalownership, and business risk to the capital structure through annual financial statement which has beenprepared by Food and Beverages companies which are listed in Indonesia Stock Exchange in 2013-2015 periods.The samples of this research has been obtained by using purposive sampling method and based on thepredetermined criteria, 12 companies with the numbers of observation are 36 companies have been obtained assamples. The analysis method has been carried out by using multiple linear regressions analysis. Based on theresult of the test, it can be concluded that: (1) profitability has negative influence to the capital structure. Itoccurs because when the company has high profitability, the company tends to have relatively low debt and whenthe profitability is high it has large amount of fund and retain earning so that companies tend to use their retainearning instead of debt; (2) Managerial ownership does not have any influence to the capital structure. It occursbecause of the stock ownership by the manager is low; (3) Institutional ownership does not have any influence tothe capital structure. It occurs because of the commissioner and institutional policies of a company has beenlimited by managerial policies as the corporate management mechanisms so the policies which are related to thecapital structure cannot be decided by the institutional itself; (4) Business risk has positive influence to thecapital structure. It occurs because when the business risk of a company is getting high, the debt ratio is gettinghigh as well.Keywords: Profitability, managerial ownership, institutional ownership, business risk, capitalstructure.

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