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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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KEMAMPUAN AUDITOR INTERNAL DALAM MENGUNGKAP FRAUD PADA TRANSAKSI PEMBELIAN Sari, Eka Novita; Ardini, Lilis
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 10 (2017)
Publisher : STIESIA

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ABSTRACTThis research is meant to find out the skill which is owned by auditors to disclose fraud particularly in recording of purchase transaction at PT. X also to find out the auditors procedure in avoiding and detecting fraud at PT. X. the research method of this research uses qualitative method because this research does not meant to prove a hypothesis, meanwhile the data analysis technique has been done by using descriptive analysis with qualitative approach. Based on the result of analysis and the discussion, the fraud of purchase recording can be anticipated with the existence of a good internal control. In order to support the auditor to disclose the fraud of purchase recording, a skill that is compatible with SPAP which is categorized into three aspects i.e.: general standard, field work standard, and report standard are required. In conducting the purchase transaction recording at PT. X, auditor has found a fraud elements, it can be seen from goods purchase transaction of the 400Gr aluminum packaging foil and sacks of raw coal. Auditor skill is used to disclose the fraud of purchase transaction recording at PT. X by using field work standard.Keywords: Audit, Fraud, Purchase
PENGARUH PROFITABILITAS, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN Ernawati, Dewi; Widyawati, Dini
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 4 (2015)
Publisher : STIESIA

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A company through its financial manager should beable to run its function in managing financeproperly and as efficient as possible. The standard which is used to assess the success of a financialmanagerin managing the finance of the company is from the firm value. The firm value can reflect thecondition of the company. There are many factors which can determine the firm value. This research isconducted to test the influence of profitability, leverage, and firm size to the firm value on themanufacturing companies which are engaged in the field of consumer goods industry which are listedin Indonesia Stock Exchange.The samples are 22 manufacturing companies which are engaged in thefield of consumer goods industries which are listed in Indonesia Stock Exchange. The sample collectiontechnique has been carried out by using purposive sampling technique. The data is the secondary data.The data analysis has been carried out by using classic assumption test, the multiple regressionsanalysis and the hypothesis test which is done by using t test and F test with the level of significance5% are used as the data analysis technique.The result of the analysis shows that profitability haspositive influence to the firm value, with the significance value 0.000 is smaller than α = 0.05 and theregressions coefficient is 0,074. The leverage has negative influence to the firm value, with thesignificance value 0.097 is bigger than α = 0.05 and the regressions coefficient is -1.641. The firm sizehas positive influence to the firm value with the significance value 0.000 is smaller than α = 0.05 andthe regressions coefficient is 0.353.Keywords: Profitability, Leverage, Firm Size and Firm Value.
PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Afandi, Cicanthika Dyah Fitria; Riharjo, Ikhsan Budi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 7 (2017)
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ABSTRACTThis research is aimed to find out the influence of Intellectual Capital which is proxy by Pulic model (VAIC) and company performance which is proxy by Return on Equity (ROE) in the LQ-45 companies which are listed in Indonesia Stock Exchange. The sample in this research is the LQ-45 companies which are listed in Indonesia Stock Exchange (IDX). In this research the sample collection technique has been done by using purposive sampling, and based on the predetermined criteria, then 17 samples LQ-45 companies in 2013-2015 periods have been selected. This research has been carried out by using multiple linear regression analysis and SPSS version 23. The result of the research shows that: (1) value added capital employed (VACA) give positive influence to the Return On Equity (ROE); (2) value added human capital (VAHU) does not give any influence to the Return On Equity (ROE); (3) structural capital (STVA) does not give any influence to the Return On Equity (ROE).Keywords: intellectual capital, return on equity, value added capital employed, value added human capital, structural capital value added
ANALISIS FAKTOR - FAKTOR YANG MEMPENGARUHI AUDIT DELAY PADA PERUSAHAAN TELEKOMUNIKASI Rachman, Dyah Aulia; Ardini, Lilis
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 7 (2016): Jurnal Ilmu & Riset Akuntansi
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This research is meant to find out what is the factor of firm size, solvability, profitability, profit and loss of the company operation, complexity of company operation, auditor reputation and auditor opinion have influence to the audit delay on telecommunication companies which are listed in indonesia stock exchange (IDX) in 2011-2014 periods. The sample collection method has been done by using purposive sampling. The data collection is secondary data with documentation method. Testing requirements include the testing of multiple regression analysis that begins with classic assumption test. The result of t test shows that in the factor analysis which are including 1 from 7 factors has significant influence to the audit delay, the complexity of the companys operations. The simultaneous test (f test) gives a result that all of the independent variables have significant influence to the audit delay. And the magnitude of the coefficient of determination or R square (R2) = 0.659, which means that all independent variables affect the dependent variable was 65.9% and the remaining 34.1% is influenced by other factors not examined. While the magnitude of the correlation coefficient (R) = 0.812 shows that the correlation between the dependent and independent variables stronger because the value is above 0.5.Keywords: Audit Delay, Firm Size, Complexity of Company’s Operation, Auditor’s Reputation, Auditor’s Opinion.
PENGARUH SUMBER DAYA MANUSIA, TEKANAN EKSTERNAL, KOMITMEN MANAJEMEN TERHADAP TRANSPARANSI PELAPORAN KEUANGAN Purnamasari, Ratna Dewi Wulan; Handayani, Nur
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 2 (2015)
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This research examines the influence of human resources, external pressure, and management commitment to the implementation of the transparency of the financial reporting. The result of the analysis which has been done by the researcher shows that: 1) human resources does not have any significant influence to the implementation of the transparency of financial reporting, it indicates that the improvement of the quantity and quality of human resources is required by the organization in order to increase the transparency of financial reporting on the local government; 2) external pressure has significant influence to the implementation of the transparency of financial reporting, it means that when the external pressure is getting high, the transparency of the financial reporting will be better as well; 3) the management commitment does not have any significant influence to the implementation of the transparency of financial reporting. It shows that the management commitment cannot support the implementation of the transparency of the enhancement of financial reporting.Keywords: Human Resources, External Pressure, Management Commitment, Transparency of Financial Reporting
PENGARUH KOMPETENSI DAN INDEPENDENSI TERHADAP KUALITAS AUDIT DENGAN ETIKA AUDITOR SEBAGAI VARIABEL MODERASI Mariyanto, Bondan Fajar; Praptoyo, Sugeng
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 2 (2017)
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This research is meant to analyze the influence of competency and independency of auditor to the audit qualitywith the audit ethics as moderating variable. This research is quantitative. The population of this research isPublic Accountant Firm profession auditor who supports the market capital in East Java. The selection ofresearch samples has been done by performing purposive sampling with the criteria auditors who have theirpublic accountant office license . therefore Public Accountant Firm profession auditors who support the marketcapital in East Java and 8 Public Accountant Firms and 40 Public Accountant Firms observation data have beenselected as samples. The result of this research shows that competency, independency, and audit ethics havesignificant influence to the audit quality. It indicates that when the competency and independency which isowned by the auditor is high, it will become an ethics to provide qualified audit.Keywords: competency, independency, audit ethics, audit quality.
PENGARUH KINERJA KEUANGAN DAN KEPUTUSAN INVESTASI TERHADAP NILAI PERUSAHAAN Rachmansyah, Alfian Muhammad; Idayati, Farida
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 11 (2017)
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ABSTRACTThis research is aimed to find out and to prove empirically the influence of profitability, liquidity, and investment decision to the influence of profitability, liquidity, and investment decision to the firm value which has been done by using Price to Book Value (PBV).The research sample has been carried out by using purposive sampling technique with the predetermined criteria, i.e.: first, food and beverages companies which are listed in Indonesia Stock Exchange in 2013-2016 periods; second,food and beverages companies which are listed in the IDX and have ever published their financial statement which has been continuously audited and presented in rupiah currency. The population is 15 food and beverages companies, 8 food and beverages companies have been obtained as samples in 2013-2016 observation periods. The analysis technique has been carried out by using classic assumption test and hypothesis test also multiple regressions analysis with the application of SPSS (Statistical Product and Service Solutions).Based on the result of multiple regressions analysis with its significance level is 5%, therefore the result of the research shows that profitability gives significant and positive influence to the firm value, liquidity does not give any influence to the firm value, and investment decision gives significant and positive influence to the firm value. Simultaneously all independent variables in this research give significant influence to the firm value. Furthermore, the result of regressions estimation shows that the prediction capability of 3 independent variables to the firm value is 81 % whereasthe remaining is 19% is influenced by other factors which are not included in the model of this research.Keywords: Profitability, liquidity, investment decision, firm value.
AUDIT MANAJEMEN UNTUK MENGEVALUASI EFEKTIVITAS DAN EFISIENSI REKRUTMEN SUMBER DAYA MANUSIA Anawati, Lusi; Ngumar, Sutjipto
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 1 (2016): Jurnal Ilmu & Riset Akuntansi
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Human resources is a potential assets which is owned by the organization and it has important role inachieving the goal. The HRD activities include recruitment, selection, reward and punishment. In order toachieve good HR the company is required to do the evaluation to the selection of employees through the process ofmanagement audit. Management audit is an examination of all aspects of operations of the company in order toprovide proper recommendations. The purposes of this research are (1) to evaluate the implementation ofmanagement audit function of human resource and (2) to analyze the effectiveness and efficient rates of functionof human resources. The analysis method has been done by using qualitative descriptive and the data collectiontechnique is carried out by conducting interview, questionnaire, and direct observation at PT Prima PersadaNusantara. The result of this research shows that PT Prima Persada Nusantara does not have human resourceplanning which has been documented properly and in the last steps of the selection the personnel department isnot the only department which has its authority to pass the candidate of employee but each division manager alsohas. The implication of the implementation of management audit has been expected that it can assess theeffectiveness of the function of human resources, to assess whether the activity of human resources has beenrunning economically, effectively, efficiency and it can become the supporting instrument to formulateappropriate remedial steps for the company.Keywords: Management Audit, the function of Human Resource, Effectiveness and Efficiency
PERSEPSI AUDITOR INTERNAL TERHADAP PENANGANAN FRAUD YANG TERJADI DI PERUSAHAAN Pradita, Hendik; Ngumar, Sutjipto
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 8 (2017)
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ABSTRACTThis research is meant to find out the perception of internal auditor to the fraud management which has occurred at PT. Penerbit Erlangga Mahameru and to find out the ways which have been used by internal auditors in disclosuring of fraud that has occurred in the company. To investigate the employee performance particularly the marketing department in order to achieve the effective and efficient performance.This research uses descriptive research which has been conducted at PT. Penerbit Erlangga Mahameru. The research subject is corporate internal auditor. The research object is auditor perception to the fraud management which has occurred in the company. The data collection technique has been conducted by using qualitative analysis with the secondary and primary data.The result of this research shows that the perception of internal auditors give significant influence to the fraud management. It is shown by the obedience of marketing employee to the systems and procedures when the internal auditors often conducted the investigation and publish the result of audit. The procedure which can be carried out by the internal auditor is to maximize the visitation to the outside regions such as out of towns / islands to conduct examination to the customer balances and increase the numbers of employees of internal audit in order to perform evenly control / traffic.Keywords: Internal Audit, fraud, performance.
PENGARUH RASIO KEUANGAN, UKURAN PERUSAHAAN, DAN REPUTASI AUDITOR TERHADAP OPINI GOING CONCERN Aprinia, Rizki Wulan; Hermanto, Suwardi Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 9 (2016): Jurnal Ilmu & Riset Akuntansi
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The purpose of this research is to examine the influence of financial ratio, firm size, and auditor’reputation to the going concern audit opinion on companies which are listed in Indonesia Stock Exchange (IDX) in 2012-2014 periods. The samples are all sector companies which are listed in Indonesia Stock Exchange in 2012-2014 periods. 1480 companies have been selected as samples by using Stratified Random Sampling method and it results 265 financial statements of the companies and it obtains 33% of going concern audit opinion. The data analysis has been carried out by using logistic regression and independent variables liquidity, profitability, solvability, and company growth ratios, firm size, auditor’reputation, and dependent variable going concern audit opinion. It has been found from the result of the research that variable liquidity, and profitability ratios, and firm size has significant influence to the going concern audit opinion whereas variable solvability, and company growth ratios, firm size, and auditor’reputation do not have any significant influence to the going concern audit opinion.Keywords:Financial ratio, firm size, auditor’reputation, and going concern audit opinion.

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