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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 FREE CASH FLOW DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL INTERVENING Feriani, Laila Zakiya; Amanah, Lailatul
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 12 (2017)
Publisher : STIESIA

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Abstract

This research is aimed to prove the direct influence of profitability and free cash flow to the firm value and the indirect influence through dividend as the intervening variable. This research applies quantitative research and the research population has been done by using consumer goodsindustry sector manufacturing companieswhich are listed in Indonesia Stock Exchange in 2012-2015 periods. The sample selection has been done by using purposive sampling method and 14 companies (56 firm years) which have met the criteria have been selected as samples. The analysis technique has been carried out by using multiple linear regressions analysis and path analysis with the SPSS 23. The result of this research shows that profitability gives positive and significant influence to the dividend policy and firm value. Free cash flow gives negative and significant influence to the dividend policy. Meanwhile, free cash flow and dividend policy does not give any influence to the firm value. It has been found from the path analysis test that dividend policy does not give any indirect influence through dividend policy.Keywords: profitability, free cash flow, dividend policy, firm value.
FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN MAKANAN DAN MINUMAN Sansoethan, Dithya Kusuma; Suryono, Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 1 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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The purpose of this research is to test both simultaneously and partially the influence of profitability, asset structure, asset growth, firm size, and liquidity to the capital. The samples are 11 food and beverages companies which are listed in Indonesia Stock Exchange in 2010-2014 periods and these companies have been selected by using purposive sampling. The result of the research shows that the regression models of this research have met the requirement that there are no symptoms of i.e.: heteroscedasticity, multicolinearity, and correlation and the data has been normally distributed. The result of the research shows that simultaneously profitability, asset structure, asset growth, firm size, and liquidity have significant influence to the capital structure, and the magnitude of the influence is 41%. Meanwhile, the result of partial research shows that from these five variables i.e.: profitability, asset structure, asset growth, firm size, and liquidity, there are two variables which have significant influence to the capital structure i.e.: asset structure and liquidity whereas profitability, asset growth, and firm size do not have any significant influence to the capital structure.Keywords: Profitability, Asset, Firm Size, Liquidity, Capital Structure
DAMPAK REVALUASI ASET TETAP TERHADAP PAJAK PENGHASILAN YANG TERHUTANG Atikasari, Teti Tri; Handayani, Nur
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 8 (2017)
Publisher : STIESIA

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ABSTRACTFixed assets is one of some company accounts which have large value. The current value of assets will not be the same with recorded on the financial position report. This factor encourage companies to conduct revaluation on their fixed assets to make it conform with the fair value. The revaluation of fixed assets is not the routin activity and involves professional to make it more effective in minimizing the burden of corporate tax. The Regulation No. 191/PMK.010/2015 i.e. Final tariff reduction income tax on the difference of fixed assets revaluation and the Regulation No. 169/PMK.010/2015 which determine the magnitude of the comparison between account receivable and capital expenditure for the calculation of Income Tax as many as four appeal one (4:1). The research method has been done by using descriptive method and qualitative approach. The amount of burden of payable corporate income tax when it does not run the assets revaluation is Rp. 987,169,750. When conducts assets revaluation is Rp 270,970,750. It has been found that with this condition the amount of the burden of the payable corporate income tax is smaller when the company conducts fixed assets revaluation than the company does not conduct fixed assets revaluation.Keywords:Fixed assets revaluation, Minister of Finance Regulation No.191/PMK.010/2015, Minister of Finance Regulation No.169/PMK.010/2015
PENGARUH PARTISIPATIF ANGGARAN, KOMITMEN ORGANISASI TERHADAP KINERJA MANAJERIAL PT JASA MARGA Tbk WUNER, DHANY RISCHARD; Subardjo, Anang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 9 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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This research is meant to analyze and to test the participatory budgeting and organizational commitment to themanagerial performance. Meanwhile the sample is head of department and head of division who works at PTJasa Marga Tbk Surabaya. The data collection technique has been done by issuing questionnaires. The data isthe primary data which has been collected by sending questionnaires to respondents. The research approach isquantitative, whereas the analysis technique has been done by using multiple linear regression analysis. Theresult of the research of determination coefficient value is 32.2%, and each of the participatory budgetingvariable and organizational commitment variables has significant influence to the managerial performance.Meanwhile 67.8% disclosure of managerial performance can be explained by other variables outside the researchmodel. The result of hypothesis test concludes that participatory budgeting variable and organizationalcommitment variable have positively influence to the managerial performance.Keywords: Participatory Budgeting, Organizational Commitment, Managerial CommitmentABSTRAK
PENGARUH GOOD CORPORATE GOVERNANCE, FREE CASH FLOW, MANAJEMEN INVENTORY DAN LEVERAGE TERHADAP MANAJEMEN LABA Suwanti, Sri; Wahidahwati, Wahidahwati
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 9 (2017)
Publisher : STIESIA

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ABSTRACTThis research is meant to analyze the influence of good corporate governance, free cash flow, inventory management and leverage to the earning management. The population is all manufacturing companies which are listed in Indonesia Stock Exchange in 2011-2015. The sample selection has been done by using purposive sampling method and 45 companies or 225 observations have been obtained. But 3 of 225 companies which have been selected as observation samples are included as data outlier. Therefore, the remaining is 222 observation samples which can be applied in this research. The analysis method has bee done by using multiple linear regressions analysis method, determination coefficient (R2) classic assumption test, model feasibility (good of fit test/ F test) and hypothesis (t-test). The result of the research shows that simultaneously good corporate governance, free cash flow, inventory management and leverage give significant influence to the earnings management. Partially, good corporate governance does not give any significant influence to the earnings management, free cash flow gives negative and significant influence to the earnings management, inventory turnover and quick ratio does not give any significant influence to the earning management,and leverage gives positive and significant influence to the earning management.Keywords: Good corporate governance, free cash flow, inventory management, leverage, and earnings management.
PENGARUH PROFITABILITAS DAN AKTIVITAS TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN RETAIL Lestari, Nurdika Dewi; Suryono, Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 11 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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This research is aimed to test whether profitability which consists of return on assets, return on equity, net profit margin, operating profit margin and activity which consists of inventory turnover affect to the profit growth of retail companies which are listed in Indonesia Stock Exchange in 2012-2014 periods. This research has been done by using quantitative approach and multiple regressions analysis method. The data has been done by using secondary data from publication statement from official website www.idx.co.id and IDX Corner STIESIA Surabaya. The data collection technique has been carried out by using documentation and literature study. The sample collection has been done by performing purposive sampling. 17 companies which have met the criteria have been selected as samples, so the numbers of observation are 51 observations. The result of this research shows that: (1) return on assets has positive influence to the profit growth; (2) return on equity has positive influence to the profit growth; (3) net profit margin has positive influence to the profit growth; (4) operating profit margin has positive influence to the profit growth; and (5) inventory turnover has positive influence to the profit growth.Keywords: Profitability ratio, activity ratio, profit growth.
PENGUKURAN KINERJA INSTANSI PEMERINTAH DAERAH DALAM PERSPEKTIF VALUE FOR MONEY Permana, Dhimas Angga; Riharjo, Ikhsan Budi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 5 (2017)
Publisher : STIESIA

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ABSTRACTThis research is meant to find out and to analyze the measurement of the Department of Communication andInformation of Surabaya city in 2015 through the Value for Money approach. The research method has beenconducted by using qualitative descriptive with the source of data isthe primary and the secondary data. Theresearch object is the performance of the Department of Communication and Information which is included in theperformance statement (LKJ) ofthe Department of Communication and Information in 2015 periods. Theperformance assessment refers to the input indicator, output indicator, and outcome.The result of this researchshows that the Department of Communication and information of Surabaya city from economic aspects refers tothe budget (input)and budget realization. The efficiency assessment can be seen from the numbers of outputrealizations which have been generated to the input. Meanwhile, the effectiveness measurement can be seen fromthe output or even outcome which have been assessed and based on the institution objectives in implementingprograms and activities by using standard of economic, efficiency, and effective. In assessing the performanceeffectiveness it is required to pay attentionto the advantages which have been achieved by the public whohavereceived the benefit of the implemented program.Keywords: Performance, value for money, economic, efficiency, effectivity.
PENGARUH KEPUTUSAN INVESTASI, PENDANAAN, KEBIJAKAN DIVIDEN DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN Clementin, Felly Sintinia; Priyadi, Maswar Patuh
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 4 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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One of the primary objectives of the company is to maximize the firm value. The firm value is theperception of investors to the company which is mostly related with the stock price. The stock price is formedfrom investor’s demand and supply of the company’s shares, so the stock price may be used as a proxy for thefirm value. This research is meant to test the influence of investment decision, financing decision, dividendpolicy, and profitability to the firm value. The samples of this research are 35 manufacturing companies whichare listed in Indonesia Stock Exchange (IDX) in 2012-2014 periods are in accordance with the determinedcriteria. This research is conducted by using purposive sampling method. The data source of this research hasbeen retrieved from Indonesia Stock Exchange (IDX). The data analysis of this research is done by usingmultiple linear regressions analysis with the instrument of SPSS application (Statistical Product and ServiceSolutions). The result of this research shows that the investment decision has influence to the firm value,financing decision does not have any influence to the firm value, dividend policy has influence to the firm value,and profitability has influence to the firm value.Keywords: investment decision, financing decision, dividend policy, firm value.
PENGARUH PENGEMBANGAN KARIER DAN PEMBERIAN INSENTIF DALAM MENINGKATKAN KINERJA PEGAWAI Retnaningrum, Tri Wulandari
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 12 (2013)
Publisher : STIESIA

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The purpose of this research is to examine the influence of career development and incentive granting in order to improve employees’ performance. This research is conducted in non-goverment organization (LSM) ISCO Foundation in the city of Surabaya by using quantitative research. The data collection is done by issuing questionnaires. The data is obtained by issuing questionnaires to 60 employees who have the authority in career development and incentive granting at ISCO Foundation and the returned questionnaires are 50 questionnaires. The data quality test is used both validity and reliability test then classic assumption tests which are used in this research are normality test, heterocedacity test, multicolinearity test, and autocorrelation test. Hypothesis test which is used in this research is Adjusted R2 , Simultaneous test (F test), and Partial test (T test). Based on the hypothesis test, the result of research shows that there is positive influence. The independent variable (career development and incentive granting) has an influence to the dependent variable (employees’ performance) is proved by value of 0,000 and 0,006 which is smaller than significant level at 5%. It proves that employees’ performance level at ISCO Foundation have high productivity to the career development and incentive granting.Keywords: Career Development, Incentive Granting, Employees’ Performances
DAMPAK AUDIT OPERASIONAL ATAS KINERJA KARYAWAN PADA PT. PETROKIMIA GRESIK Permadi, Noviandi Satrio; Ardini, Lilis
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 1 (2017)
Publisher : STIESIA

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This research is meant to find out how the implementation of human resources audit is, how the effectiveness of theperformance of employees is, how the system of performance measurement in a company is, and to find out the roleof human resource audit in increasing the effectiveness of the performance of employee at PT. Petrokimia Gresik. Thecompany has encountered some problems in the appraisal system of the performance of employee which has animplication to the performance of the company.The research type used is descriptive with qualitative approach. Thedescriptive research is conducted with the purpose to provide accurate description about the condition or certainsymptom in order to determine the correlation between one symptom and other symptoms. Meanwhile, thequalitative approach is one of the approaches which is conducted by using written data, the result of interview, thephenomena which has occurred and knowledge. The process of this research is focused on thought, comprehension,and research perception.The result of this research shows that PT. Petrokimia Gresik has implemented the controlactivity of human resources which is optimal and efficient. In appraising the performance of the employees, the 360degrees assessment method has not effective yet. By conducting, the value weighting system in the 360 degreesassessment method, the company can do their production more effective and efficient.Keywords : Human resources, performance measurement, 360 degrees system, operational audit.

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