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INDONESIA
Jurnal Ilmu dan Riset Akuntansi
Published by Seekolah 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 MODAL INTELEKTUAL TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN MANUFAKTUR Maesaroh, Siti; Rahayu, Yuliastuti
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 11 (2015)
Publisher : STIESIA

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Abstract

This research is meant to find out the influence of characteristic of intellectual capital element to the financial performance on the manufacturing companies which are listed in Indonesia Stock Exchange. The research data is taken from the financial statement which has been issued by Indonesia Stock Exchange in 2011-2013 periods. The method which has been used in this research is quantitative research and this research is meant to test the correlation between the efficiency of Value Added Intellectual Coefficient (VAIC) or intellectual capital which consists of three basic elements i.e.: Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), and Structural Capital Value Added (STVA) and the financial performance of the company which is Return on Assets (ROA).Based on the result of the research, it shows that partially intellectual capital (VAIC), Value Added Human Capital (VAHU) and Structural Capital Value Added (STVA) do not have any significant influence to the financial performance. But, simultaneously VACA, VAHU, and STVA have an influence to the performance of the company. And VACA is the most significant indicator for VAIC and financial performance because it can run all variables in creating a better value.Keywords: Intellectual Capital, Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), Structural Capital Value Added (STVA), Return on Assets (ROA).
PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN Umro, Madinatul; Fidiana, Fidiana
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 1 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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Abstract

The firm value in this research is reflected by the stock price of a company. The firm value enhancement to attraction for investors to undertake investment activities of the company. This research is meant to test the influence of Corporate Social Responsibility (CSR) and the profitability to the firm value. The samples are 10 companies which are engaged in the field chemical sector which are listed in Indonesia Stock Exchange (IDX) in 2010-2014 periods. The sample collection technique has been done by using purposive sampling technique. Based on the sample collection technique, 6 companies which are fulfilled the criteria have been selected as samples. The total amount of 6 companies and 5 years of observation period are 30 observations and in order to test these observations have been done by using multiple linear regressions. Based on the result of multiple linear tests, first, hypothesis states that the Corporate Social Responsibility (CSR) has positive influence to the firm value and second, profitability does not have any influence to the firm value.Keywords: Corporate Social Responsibility (CSR), Profitability, Firm Value.
ANALISIS KINERJA KEUANGAN PEMERINTAH DAERAH DALAM PENGELOLAAN APBD KOTA SURABAYA TAHUN 2012-2015 Karlina, Anis; Handayani, Nur
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 3 (2017)
Publisher : STIESIA

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Abstract

The result of the analysis shows that 1) the financial performance of the local government in thelocal revenue budget management of Surabaya cityin generalis stated to be less good in revenuevariant. It is proven that (a) the variant of the average of local revenue is under 100%, (b) localfinancial ratio isreviewedfrom the degree of decentralization shows the average is 53.54%, the averageof local financial independency is 176.05% ,the average of the growth of local revenue ratio is positive,2) The financial performance of local government inthe management of local budget of Surabaya cityin generally it can be said to be good. This is proven by (a) the average of the variant of localexpenditure is under 100%, (b) the average of the harmony of local expenditure when it is reviewedfrom the average of capital expenditure is 24.98% and the average of the operating expenditure is74.98%, (c) the average of the efficiency of local expenditure is under 100% which is 82.54%, (b) thegrowth of local expenditure has experienced the average growth is 11.00%, (c) the harmony of localexpenditure can be said that the municipal of Surabaya city has allocated most of theirexpenditurebudget for the average of operating expenditureis 90.33% when it is comparedto the average of capitalexpenditure is 9.57%,(d) the efficiency of local expenditure shows that the average is under 100%.Keywords: Local financial, revenue budget, expenditure budget, financial performance.
PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA DAN PENGARUH IKUTANNYA TERHADAP KINERJA KEUANGAN Sarjono, Putri Mandra
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 9 (2014)
Publisher : STIESIA

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Abstract

The purpose of this research is to test the influence of corporate governance mechanism to the earningsmanagement, and its influence to the financial performance at the companies which are listed in Indonesia StockExchange. The research subjects in this research are manufacturing companies in basic industry and chemicalssector which are listed in Indonesia Stock Exchange since 2010 until 2012 and the samples are 39 companies andhave been selected by using purposive sampling. The test result shows that corporate governance mechanism hasno influence to the earnings management. The earnings management has influence to the financial performancewith the influence value of 0,166 indicates that the earnings management is done with the expectation toincrease the company’s financial. Corporate governance mechanism either simultaneous or partial has influenceto the financial performance. The partial test result shows that institutional ownership and managerialownership have no influence to the financial performance with the siginificance level for institutional ownershipof 0,557 and for managerial ownership of 0,608. While the proportion of independent board of directors andaudit committee have influence to financial performance with figures for each effect of -0,231 and -0,432.Keywords: Corporate Governance, Earnings Management, Financial Performanace.
PENGARUH GOOD CORPORATE GOVERNANCE, KEBIJAKAN DIVIDEN DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN Octinia, Via
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 1 (2014)
Publisher : STIESIA

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Abstract

The purpose of this research is to examine the influence of the implementation of good corporate governance (GCG),dividend policy (proxy by DPR) and profitability (proxy by ROE) to the companies’ value (Tobin’s – Q) whichare listed in the Indonesia Stock Exchange and followed by Corporate Governance Perception Index (CGPI) surveyin the observation years of 2009-2012 periods, Dividend Payout Ratio (DPR) and Return on Equity (ROE) whilethe dependent variable uses Tobin’s-Q. The utilization of samples is based on the purposive sampling. The samplesof the research are 8 companies with the observation period from 2009 to 2012. The multiple linear regressions isapplied as the analysis technique. The result of normality test, multicolinearity, autocorrelation andheteroscedasticity show that the regressions model which is free from bias has been fulfilled. The result of theresearch shows that CGPI, DPR and ROE variables are simultaneously have significant influence to the companyvalue. The partial result of the research shows that DPR and ROE variables have significant influence to thecompany value while the CGPI variable has no significant influence to the company value.Keywords: Corporate Governance Perception Index (CGPI), Dividend Payout Ratio (DPR), Return on Equity(ROE), Tobin’s-Q
RISK-BASED AUDIT ATAS PENJUALAN PADA PT “X” Lusy, Lusy
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 7 (2014)
Publisher : STIESIA

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Abstract

Selling is the element which has an important role for a company, since the company earns income which will be used as source of funding from this activity, for the company’s sustainability. By holding an audit of sales, it is expected that audit can fulfill the needs of information which is free from deviations, in order to make the implementation of audit can be performed efficient and effectively and the achievement of company’s objectives. This research is meant to develop Risk-based Audit method on sales at PT “X”. By using Risk-based Audit, the risks which exist on the company can be predicted and their occurrence can be reduced before it comes to reality, and the potential risk, its source and recommendation which will occur can be analyzed. Qualitative research method and case study approach is used in this research. The result of the research shows that the source of risk lies in the lack of procedures and systems (either in terms of process, human resources, or internal control), and some company policies which are not strict in running company’s operational.Keywords: Internal Audit, Risk-based Audit, and Test of Control
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN DAN LEVERAGE, TERHADAP NILAI PERUSAHAAN TRANSPORTASI Sari, Mey Rina Putri Andika; Handayani, Nur
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 9 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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Abstract

This research is meant to find out the influence of profitability, firm size, and leverage to the firm value. Thepopulation is Transportation Companies which are listed in Indonesia Stock Exchange in 2011-2014 periods.This research is based on the purposive sampling criteria and 10 go public companies have been obtained assamples; the total samples are 40 transportation companies. The data collection technique uses the secondarydata from Indonesia Stock Exchange. The data analysis method has been carried out by using multiple linearregressions analysis. The result of this research shows that (1) Profitability has influence to the firm value whichshows the capability of the company in gaining profit. When the ROE is getting larger, the profit level whichwill be achieved by the company is getting larger as well; (2) Firm size has an influence to the firm value itmeans that when the sales growth is getting higher, it will require great company resources; (3) Leverage has aninfluence to the firm value, it means that the management decision is to try to keep the leverage ratio not toohigh then the company applies internal financing.Keywords: Profitability, firm Size, leverage, firm value
PENGARUH PROFITABILITAS, LEVERAGE DAN CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE Saputra, Moses Dicky Refa; Asyik, Nur Fadjrih
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 8 (2017)
Publisher : STIESIA

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Abstract

ABSTRACTThis researchis aimed to examine the influence of profitability, leverage, and corporate governance on taxavoidance in Kompas 100 Index companies which arelisted in Indonesia Stock Exchange in the period ofFebruary 2013-January 2016.The independent variables in this research is the Return on Assets (ROA), Debt toEquity Ratio (DER), the audit committee and independent commissioner.Meanwhile, the dependent variable inthis researchis Cash Effective Tax Rate (CETR). This research uses 44 samples which have been obtained fromKompas 100 index companies which arelisted on the Indonesia Stock Exchange in the period of February 2013-January 2016, during 3 years of observation,132 annual reports have been analyzed.The sample collectiontechnique has been done by usingpurposive sampling and the data analysis tools has been done byusing multiplelinear regression analysis. The result of the research indicates that the DER has positive and significantinfluenceto the tax avoidance with its coefficient regression is 0.011 and its significant level is 0.026,independent commissioner has significant and negative influenceto the tax avoidance with its coefficientregression is -0.388 and its significance level of 0.000.As for the DER and the audit committee does not have anysignificant influenceto the tax avoidance.Keywords: profitability, leverage, audit committee, independent commissioners, tax avoidance
ANALISIS CRITICAL SUCCESS FACTOR PADA PT. BABA RAFI INDONESIA Wulanningsih, Sri
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 3 (2013)
Publisher : STIESIA

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Abstract

The purpose of this research is to measure, analysis and evaluate the critical succes factor which owned by PT. Baba Rafi Indonesia to maintain the competitive advantage and measuring the company performance. From the result of the research it can be known that there are seven critical factors (critical success factor) that can sustain the competitive advantage from PT. Baba Rafi Indonesia: (1) which are products with quality and typical flavored, (2) a good management, (3) the competent of the human resources, (4) marketing and promotion that conducted using all existing media, (5) rewards which obtained as the achievement, (6) economical inventory acquisition, and (7) go international. Keywords: Critical Success Factor Identification, Internal Environment and External, Competitive Advantage. ABSTRAK Tujuan penelitian ini adalah untuk mengukur, menganalisis dan mengevaluasi critical succes factor yang dimiliki PT. Baba Rafi Indonesia untuk mempertahankan keunggulan bersaing dan mengukur kinerja perusahaan. Dari hasil penelitian dapat diketahui bahwa terdapat 7 (tujuh) faktor-faktor kritis (critical success factor) yang dapat mempertahankan keunggulan bersaing PT. Baba Rafi Indonesia yaitu produk dengan kualitas dan cita rasa yang khas, manajemen yang baik, sumber daya manusia yang kompeten, pemasaran dan promosi yang dilakukan dengan menggunakan seluruh media yang ada, reward-reward yang diperoleh atas prestasi, perolehan persediaan yang ekonomis, dan go international. Kata Kunci : Identifikasi critical success factor, Lingkungan Internal dan Eksternal, Keunggulan Bersaing PENDAHULUAN Dengan semakin tingginya tingkat persaingan bisnis, maka perusahaan dituntut untuk bersaing dalam memenangkan pangsa pasar agar tujuan perusahaan dapat tercapai. Tujuan utama perusahaan adalah memperoleh laba sebesar-besarnya, tujuan tersebut merupakan tujuan jangka pendek perusahaan, sedangkan tujuan jangka panjang perusahaan adalah mempertahankan kelangsungan hidup. Persaingan yang semakin ketat yang disebabkan oleh diversifikasi produk sejenis maupun produk substitusi (pengganti) dengan tingkat mutu yang semakin tinggi dan harga yang bersaing. Kondisi ini membuat perusahaan harus mengubah pola dan cara dalam menjalankan usahanya agar tetap exist. Apalagi sekarang ini tuntutan konsumen sudah melebihi dari sekedar level “konsumen” tetapi sudah mengarah adanya tuntutan prestige dari produk yang dikonsumsi. Jurnal Ilmu & Riset Akuntansi Vol. 2 No. 3 (2013)
PENERAPAN AUDIT OPERASIONAL DALAM MENUNJANG EFISIENSI DAN EFEKTIFITAS PRODUKSI Hanifati, Fathin; Ngumar, Sutjipto
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 comprehend the implementation of operational audit cansupport the efficiency and the effectiveness of production function on PT Candi Jaya Amerta. This research hasbeen carried out by using qualitative descriptive method which is supported by collecting the necessary data,i.e.: documentation and direct interview to the related parties. The comparison between the target and therealization of the production in fulfilling the determined target in producing the order has been obtained fromthe result of the analysis. Based on the result of the analysis of the target and the realization which has beendone in 2013-2014 periods, it has been found that the company is unable to meet the determined target inproducing the order. The different between the production target and the realization of production is the orderwhich has not been realized yet. The order which has not been realized yet is caused by some factors, i.e.: rawmaterials, human resources, and maintenance. It can be concluded from the result of this research that the causeof inefficiency and ineffectiveness on production process, i.e.: delays in raw materials, human resources whichcannot match with the pace of production machines, and can be found by using operational audit, incorrectproduct manufacturing, and maintenance which experiences trouble, so improvement should be carried out andit has made the delays in production process.Keywords: Operational Audit, Effectiveness, Efficiency

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