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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 PENYAJIAN DAN AKSESIBILITAS LAPORAN KEUANGAN DAERAH TERHADAP AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH Handayani, Nur; Fauziyah, Miftahul Reza
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 6 (2017)
Publisher : STIESIA

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Abstract

ABSTRACTThis research is meant to examine the influence of the presentation local financial statement and the accessibility of local financial statements to the accountability of financial management. This research is a quantitative research. The population is the Local Apparaturs Working Units (SKPD) in the environment of the Municipal of Surabaya City. The sampling technique hasd been carried out by using purposive sampling method. The data collection techniques has been conducted in this research by using survey method. The data has been carried out by using the primary data in the form of questionnaires which have been issued to respondents. The analytical method has been run by using multiple linear regression analysis and the SPSS (Statistical Product and Services Solutions) 20.0.th version. The results of this research shows that the presentation of local financial statement has positive influence to the local financial management accountability and the accessibility of financial statements has positive influenceto the local financial management accountability.Keywords: The presentation of local financial statements, the accessibility of local financial statements, the accountability of local financial management.
PELAPORAN KINERJA INSTANSI PEMERINTAH (Studi Pada Kantor Kecamatan Rungkut Kota Surabaya) Putri, Wulan Suci Ika; Riharjo, Ikhsan Budi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 5 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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Abstract

The purpose of this research is to evaluate the presentation of Performance Accountability Reporting of Government Agency (LAKIP) and to assess the effectiveness and the efficiency of activity and program in order to evaluate the strategy planning. The object of the research is the government agency of Rungkut District Surabaya. The data collection technique has been done by conducting observation, interview, and documentation. The data analysis technique has been done by using qualitative descriptive. The analysis is done by collecting, processing, and presenting the obtained data so it can provide complete and valid information to solve the existing problems and to make other parties can have the description about the characteristic of the object of the data. A study is needed on the performance indicator assessment i.e. input indicator, output indicator, and outcome, and the characteristic of the outcome. The 2014 Performance Accountability Reporting of Government Agency (LAKIP) and other related data is used to support the research. The manifestation of the performance accountability of Rungkut District Surabaya is generated from the developed performance assessment system which can be used to assess the efficiency and the effectiveness of the implementation of program and activity. Nevertheless, efforts are needed to develop the relevant performance measurements with the implementation of activity and program.Keywords: Performance Reporting, Accountability, Efficiency, Effectiveness.
PENGARUH KOMPETENSI, INDEPENDENSI, DAN MOTIVASI AUDITOR TERHADAP KUALITAS AUDIT Ichrom, Mochamad; Suryono, Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 1 (2015)
Publisher : STIESIA

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This main aims of this study is to test whether Competency, Independency, and Motivation auditors affect theAudit quality. The sample collection technique has been carried out by using purposive sampling. The result ofthe research shows that there is a variable competency, independency, and motivation variables are used by theresearcher. When the competency and motivation of an auditor is getting high, the audit quality which isgenerated by the auditor is getting better. When the perception of the respondent to the independency is gettinghigh, it can make the declination to the audit quality which is generated by the auditor.Keywords: Competency, Independency, Motivation, and Audit Quality.
PENGARUH RASIO KEUANGAN DAN FCF TERHADAP NILAI PERUSAHAAN: KEBIJAKAN DIVIDEN SEBAGAI PEMODERASI Mayarina, Nana Ayu; Mildawati, Titik
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 2 (2017)
Publisher : STIESIA

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This research is meant to test the influence of profitability, liquidity, leverage, and free cash flow to the firmvalue with dividend policy as the moderating variable. The population is all property and real estate companieswhich are listed in Indonesia Stock Exchange (IDX) during the 2011-2015 periods. The sample collection hasbeen carried out by using purposive sampling method. The data analysis technique has been done by usingmultiple linear regressions analysis and the interaction test is Moderated Regression Analysis (MRA) and theinstrument of IBM SPSS Statistics 20. The result of this research which has been done by using multiple linearregressions shows that profitability has positive influence to the firm value. Meanwhile the variables liquidity,leverage and free cash flow do not have any influence to the firm value. The result of the analysis research ofmoderating variable which has been done by using interaction test of Moderated Regression Analysis (MRA)shows that the dividend policy is only capable to moderate the influence of profitability to the firm value, but itdoes not capable to moderate the influence of liquidity, leverage, and free cash flow to the firm value.Keywords: Profitability, liquidity, leverage, free cash flow, firm value.
PERSEPSI MAHASISWA AKUNTANSI MENGENAI FAKTOR-FAKTOR YANG MEMBEDAKAN PEMILIHAN KARIR Mariana, Vina; Kurnia, Kurnia
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 11 (2017)
Publisher : STIESIA

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ABSTRACTThe purpose of this research is to examine the perception of accounting students about some factors which have influence to the selection of career. The Perception of the students is measured by using salary, professional training, professional recognition, social values, work environment, labor market and personality consideration.This research is quantitative research. The data collection is carried out by issuing questionnaires to the accounting undergraduate students of STIESIA in Surabaya class of 2011 and 2012. The sample collection technique has been done by using purposive sampling. So, 91 respondents have been selected as samples. The data analysis has been performed by using multivariate analysis which is done by using one way anova and the SPSS 20 version.Based on the result of hypothesis test it can be concluded that there is difference of perception of students about the selection of career when it is reviewed from salary factor, professional training, professional recognition, social values, work environment, and labor market consideration. Meanwhile, when it is reviewed from personality factor there is no difference of perception of students.Keyword : career selection, accounting, and work environment
PENGARUH PEMANFAATAN TEKNOLOGI INFORMASI DAN PENGENDALIAN INTERN TERHADAP AKUNTAILITAS KINERJA Sari, Eka Kartika; Handayani, Nur
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 9 (2015)
Publisher : STIESIA

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This research is meant to find out the influence of the use of information technology and internal control to the performance accountability at Dinas Pendapatan dan Pengelolaan Keuangan Kota Surabaya. Based on the type of the research, this research employs quantitative method and the sample collection technique has been done by using purposive sampling. The data collection technique has been done by using survey method, The data analysis and the processing have been done by using multiple linear regressions and the support of SPSS Software (Statically Product and Service Solution). The result of the research shows that the use of information technology has significant influence to the performance accountability with the value of regressions coefficient is 12.324 and the significance value is 0.000 (alpha 0.05). The internal control has significant influence to the performance accountability with the coefficient regressions value is 2.373 and the significance value is 0.026 (alpha 0.05). Meanwhile, the R square value is 0.876 it means that 87.6% of the independent variable in this research can influence the dependent variable.Keywords: The Use of Information Technology, Internal Control, Performance Accountability
PENGUKURAN KINERJA UNIT KERJA PEMERINTAH DAERAH DALAM PERSPEKTIF VALUE FOR MONEY Hidayat, Taufik Wahyu; Riharjo, Ikhsan Budi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 11 (2015)
Publisher : STIESIA

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The purpose of this research is to find out and to analyze the performance assessment at DinasPendidikan Kota Surabaya which is measured by using value for money perspective. The researchmethod has been conducted by using qualitative descriptive and the source of data is the primary andthe secondary data. The result of the analysis and the discussion about the performance assessment oflocal government work unit in the value for money perspective at Dinas Pendidikan Kota Surabaya in2013 and 2014, shows that in determining the performance of the economy considers the budget(input) and the realization of the budget, efficient performance can be seen from the number of therealization of the output which has been generated to the input, effective performance can be seen fromrealization of the output in running the objective of the agency that achieving the expected program.The development of relevant peformance assessment model is required to obtained the result of reliabledata so the result of measurement will consistent from time to time if the meaured phenomena remainsthe same.Keywords: Value for Money, Economy, Efficient, Effectiveness
PENGARUH STRUKTUR KEPEMILIKAN, KEBIJAKAN DIVIDEN, HUTANG DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN Pertiwi, Santi Trisno; Hermanto, Suwardi Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 7 (2017)
Publisher : STIESIA

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ABSTRACTThis research is meant to examine the influence of ownership structure which consists of managerial ownership (SKM) and institutional ownership (SKI), dividend policy (DPR), debt policy (DER), and profitability (ROE) to the firm value. The population of this study is all over of property companies in 2012-2015 periods which are listed in Indonesia Stock Exchange (IDX).The sample selection has been done by using purposive sampling to the 172 financial statements of 43 property companies which are listed in Indonesia Stock Exchange (IDX) and the data has been obtained from the official website of Indonesia Stock Exchange (www.idx.co.id). This test uses multiple linear regression analysis technique with SPSS (Statistical Product and Service Solutions) application tool. The result of the analysis which has been done by using multiple analysis shows that managerial ownership (SKM), dividend policy (DPR), debt policy (DER) and profitability (ROE) give positive influence to the firm value whereas institutional ownership (SKI) does not give any influence to the firm value with the Adjusted R Square is 0.234 or 23.4% That the independent variable is less able to influence the dependent variable while the remaining 0.766 or 76.6% is influenced by other variables.
FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PELAPORAN KEUANGAN PERUSAHAAN Imaniar, Fitrah Qulukhil; Kurnia, Kurnia
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 6 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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The timeliness of the submissionof financial statement is an important thing, because the information in the financial statement is used by the user in decision making. When financial statement is submitted immediatelly, the information in the financial statement becomes useful, and the user of financial statement can makea better decisionfromboth aspectseither quality or time. This research is meant to test some factors which influence to the timeliness of the submission of financial statement of manufacturing companies which are listed in Indonesia Stock Exchange. The factors which are tested in this research are profitability, audit opinion, firm size, and firm age.The samples in this research are manufacturing companies which are listed in Indonesia Stock Exchange (IDX) in 2010-2014 periods. The data in this research is the secondary data and the sample selection has been carried out by using purposive sampling method. Analysis instrument has been done by using multiple linear regressions analysis with the significance level is 5%. The samples are 65 companies with five yearobservation periods so that 325 observation objects have been selected.The result of this research shows that profitability, audit opinion, firm size, and firm age do not have any influence to the timeliness of the submission of financial statement of manufacturing companies which are listed in Indonesia Stock Exchange (IDX).Keywords: timeliness, profitability, audit opinion, firm size, firm age.
PENGARUH GOOD CORPORATE GOVERNANCE, CORPORATE SOCIAL RESPONSIBILITY, DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN Prasekti, Rizky Putri; Asyik, Nur Fadjrih
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 5 (2015)
Publisher : STIESIA

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This research is meant to find out the influence of Good Corporate Governance, Corporate Social Responsibility, and financial performance to the firm value. The firm value is measured by using Tobin’s Q ratio. The population is the manufacturing companies which are listed in Indonesia Stock Exchange (IDX) during 2009-2013 periods. The samples are 41 manufacturing companies which have been selected by using the purposive sampling method with the criteria i.e.: first, the company which has published its annual report consecutively; second, the company which has conducted CSR disclosure during 2009-2013 periods; and finally, the company which presents its financial statement by using Rupiah currency. Based on the result of the multiple linear regressions analysis, it has been found that: first Good Corporate Governance has negative influence to the firm value; second, Corporate Social Responsibility has positive and significant influence to the firm value; third, Return on Assets has positive influence to the firm value; and finally, Return on Equity has negative influence to the firm value.Keywords: Good Corporate Governance, Corporate Social Responsibility, Financial Performance, and Firm Value

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