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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 PAD, DAU DAN DAK TERHADAP BELANJA LANSUNG Rahmat, Aris; Handayani, Nur
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 12 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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Abstract

This research is aimed to prove empirically the influence of Local Own Sources Revenue (PAD), General Allocation Fund (DAU), and Special Allocation Fund (DAK) to the Direct Expenditure Allocation at Districts / Cities in Surabaya, Bangkalan, Gresik, Pamekasan, Sampang and Sumenep which are located in East Java. The population and samples are 6 governments of districts and cities in East Java. The period of sample observation is from 2010 until 2014.The research method has been conducted by using quantitative research and the secondary data collection technique. The data has been collected by using documentation method and it has been carried out by collecting, recording and calculating the data which are related to the research which have been done by using census method and then collecting six population of Districts/Cities i.e. Surabaya, Bangkalan, Gresik, Pamekasan, Sampang dan Sumenep. The research object has been done by using the document of the realization report of Regional Government Budget of districts / cities of Surabaya, Bangkalan, Gresik, Pamekasan, Sampang dan Sumenep and it has been obtained from the official sites of Directorate General of Local Government Financial Balance in the internet from 2010 to 2014. The data analysis technique has been carried out by using descriptive statistic, classic assumption test, regressions equation, and hypothesis test which consist of value of coefficient determination, statistic F value and t statistic value. The result of this research shows that Local Own-Source (PAD), General Allocation Fund (DAU), has significant and positive influence to the Direct Expenditure Allocation. Meanwhile, Special Allocation Fund (DAK) does not have any significant and positive influence to the Direct Expenditure Allocation.Keywords: Local Own-Sources (PAD), General Allocation Fund (DAU), and Special Allocation Fund (DAK), Direct Expenditure Allocation.
PENGARUH ROA, UKURAN PERUSAHAAN PADA NILAI PERUSAHAAN : DPR SEBAGAI VARIABEL PEMODERASI Setiawan, Firman; Riduwan, Akhmad
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 8 (2015)
Publisher : STIESIA

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This research is meant to examine the influence of ROA and firm size to the firm value which is done by using DPR as the moderation variable. The population of this research is Food and Beverages companies which are listed in Indonesia Stock Exchange. The sample collection technique has been carried out by performing purposive sampling so that 11 companies have been obtained as samples. The analysis technique has been done by using Moderator of Analysis Regression.The result of the research shows that Return on Asset has influence to the firm value. High return on asset reflects that the company is in good position therefore the value which has been given by the market will be reflected on the stock price, and the stock price on these companies will be good as well. The dividend policy does not have any influence to the firm value, the condition is possible since the firm value is solely depend on the income which is generated by its assets, rather than on how the income is divided between dividend and retained earnings. The inclusion of dividend policy significantly can moderate the influence of the financial performance to the firm value. The result of the following examination shows that firm size does not have any influence to the firm value. In a recovering economy, both small and large companies will be more oriented to the business development (expansion) in order to expand the market. The inclusion of dividend policy cannot moderate the influence of the characteristic of the company with the firm value.Keywords: Financial Performance, the Characteristic of the Company, Dividend Policy, and Firm Value.
IMPLEMENTASI BALANCED SCORECARD SEBAGAI ALAT PENGUKURAN KINERJA PADA PT PEMBANGKITAN JAWA BALI SURABAYA Wibawa, Riza; Retnani, Endang Dwi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 6 (2017)
Publisher : STIESIA

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Abstract

ABSTRACTThis research is meant to find out and to analyze the strategy implementation by using balanced scorecard in order to measure the performance of management of a company so it is consistent with the mission and vision which want to be achieved. The research object is done by using PT Pembangkitan Jawa Bali Surabaya. The research method is done by using qualitative method which is the research procedure which generates the descriptive data in the form of written words or spoken of the observed behaviour. Based on the research result, the company has been using balanced scorecard as the strategy implementation instrument in order to measure the performance of management. The result of the analysis shows that balanced scorecard is the method which interprets vision, mission, and strategy in the strategy targets and the standard of performance in four perspectives i.e.: financial perspective which is measured by ROI has reached the target with the realization average is 2.84%, the profit growth level and the sales growth level show less good result with the realization average is (4.63)% and 7.65%. It is caused by the decrease of electric energy sales, the customer perspective is measured by using customers acquisition and customer retention show good result with the realization average is 6.04% and 94.99%, the internal business process perspective is measured by using new facility and service which is provided after the transaction shows that the capacity of the company is categorized as a good company, and the growth and learning perspective is measured by using the retention of employees and the training of employees shows a good result with the realization average is 4.89% and 67.85%. in order to find out the correlation between the perspectives from each measurement a strategy map is made. It can be concluded from the result of the analysis that balanced scorecard can be use as the strategy implementation instrument in measuring the performance of the management with financial and non-financial perspective.Keywords: Strategy Implementation, Balanced Scorecard, Management Performance Measurement.
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBLITY, KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, TERHADAP KINERJA KEUANGAN Hadiani, Intania; Andayani, Andayani
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 5 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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Abstract

Financial performance is the determination of the certain sizes which can measure the success of an organization or a company in generating profit. This research is meant to study the influence of the disclosure of corporate social responsibility, managerial ownership, institutional ownership, to the financial performance in the manufacturing companies which are listed in Indonesia Stock Exchange. The sample of this research is the manufacturing companies which are listed in Indonesia Stock Exchange in 2011-2014 periods. The sample collection method has been done by using purposive sampling method and 13 sample companies have been obtained as the research object. The data analysis technique has been done by using multiple linear regressions. The result of partial test shows that the disclosure of corporate social responsibility and institutional ownership has significant influence to the financial performance whereas the managerial ownership does not have any significant influence to the financial performance.Keywords: Disclosure of corporate social responsibility, managerial ownership, institutional ownership, financial performance.
PENGARUH RASIO KEUANGAN DAN KEBIJAKAN DIVIDEN TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Rachmawati, Anggun Arif
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 3 (2014)
Publisher : STIESIA

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The purpose of this research is to find out the influence of financial ratio (current ratio, debt to assetratio, total asset turnover, and profit margin.) as well as dividend policy (dividend payout ratio) to the profitgrowth. The analysis technique is using multiple regression analysis in order to forecast the significant value ofregression coefficient which later shows the significant value of financial ratio variable and dividend policy tothe profit growth at the manufacturer companies which are listed in Indonesia Stock Exchange. The researchresults proved that simultaneously Current Ratio variable,Debt to Asset Ratio, Total Asset Turnover, ProfitMargin and Dividend Payout Ratio have influence to the dependent variable of profit growth. On the otherhand, partially,Current Ratio (CR), Total Asset Turn Over (TAT), Profit Margin (PM), and Dividend PayoutRatio (DPR) have no influence to the profit growth. Meanwhile, Debt to Asset Ratio (DAR) has influence to theprofit growth.Keywords: Financial Ratio, Dividend Policy, Profit Growth.
PENGARUH KARAKTERISTIK PEMERINTAH DAERAH TERHADAP EFISIENSI KINERJA KEUANGAN PEMERINTAH DAERAH Kusuma, Aulia Rizka; Handayani, Nur
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 1 (2017)
Publisher : STIESIA

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This research is meant to test the influence of the characteristic of the local government which is proxy by thesize of local government, prosperity, the dependence level on central government, leverage, and local expenditureto the financial performance of the local government based on the performance efficiency ratio. The population isall cities/districts local government in East Java Province in 2013-2015 periods. The sample collection techniquehas been carried out by using purposive sampling method and based on the predetermined criteria so 35cities/districts have been selected as samples. The secondary data has been carried out by using LKPD from theAudit Board of the Republic of Indonesia (BPK) East Java Province Representative. The analysis technique hasbeen carried out by using multiple linear regressions analysis. The data examination has been carried out byusing SPSS software 23.0 version. The result of R2 test shows that the independent variable is 35,5% and is64,5% has been influenced by other variables which are not included in the research. The result of t test showsthat prosperity and local expenditure has positive influence to the financial performance of local governmentbased on the performance efficiency ratio whereas the size of local government size, the dependence level oncentral government, and leverage do not have any influence to the financial performance of local governmentbased on the performance efficiency ratio.Keywords: The characteristics of local government, financial performance of local government, performanceefficiency.
PENGARUH OBJEKTIVITAS, INTEGRITAS, PROFIL KAP, DAN KUALITAS AUDIT TERHADAP INDEPENSI AUDITOR Fajarani, Septanti; Suryono, Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 10 (2017)
Publisher : STIESIA

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ABSTRACTPublic accountant or an independent auditor in auditing the client company has a strategic position as the thirdpartieswho carry out the duties and the responsibilities from the manager to audit the company financialstatement. Public accountant is the profession whichis trusted by the community. Public accountant is expectedas the neutral party who does not take side. The great trust from the usersof audited financial statements andother services which have provided by public accountants has requiredthe public accountant to notice theindependence in carrying out their tasks. This researchis meant to find out the influence of objectivity, integrity,KAP profile, and audit quality to the auditor independence. The data has been obtained by issuingquestionnaires to 50 respondents whoare the auditors in public accountant firm in Surabaya. The analysss hasbeen performed by using multiple linear regressions analysis. Based on the survey result, it has been revealedthat objectivity give significant influenceto the independence of the auditor, integrity give significant influencetothe independence of the auditor, KAP profile give significant influence to the independence of the auditor, andaudit quality give significant influence to the independence of the auditor in public accountant firm in Surabaya.Keywords: objectivity, integrity, KAP profile, audit quality, auditor independence
PENGARUH AKUISISI TERHADAP PROFITABILITAS PERUSAHAAN PENGAKUISISI YANG TERDAFTAR DI BURSA EFEK INDONESIA Saputri, Devi Septian; Sapari, Sapari
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 7 (2015)
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In this research, the source of data has been done by using secondary data which has been obtained from Indonesia Stock Exchange. This research uses companies which have conducted acquisition in 2012. The sample collection method has been done by using purposive sampling and it should be in accordance with the determined criteria. The analysis which has been carried out to test the hypothesis in this research is quantitative analysis and different test of paired sample t test. The normality test and data homogeneity should be carried out before the different test. The result of the test which has been done by using paired sample t test shows that there is an insignificant increase on gross profit margin, there is a significant decrease on net profit margin, return on investment, return on equity and there is an insignificant decrease the rent-ability of economy on the non-financial companies which have conducted the acquisition in 2012.Keywords: Acquisition, Profitability Ratio, Non-Financial Company.
LAPORAN AKUNTABILITAS KINERJA BADAN LINGKUNGAN HIDUP KABUPATEN PASURUAN: PERSPEKTIF VALUE FOR MONEY Mandasari, Erly Putri; Riharjo, Ikhsan Budi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 10 (2015)
Publisher : STIESIA

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The purpose of this research is to find out the presentation of performance accountability statement on the Environmental Agency in Pasuruan district based on the guideline regulations of State Minister for the Empowerment of State Apparaturs Bureaucratic Reform Nomor 29 of 2010 and to evaluate the performance of Environmental Agency which is reflected on the performance statement by using the value for money approach. This research has been prepared by using qualitative descriptive method. The result of the discussion and the analysis shows that the performance accountability statement of Environment Agency in Pasuruan district in 2014 has been presented in accordance with the guideline regulations of State Minister for the Empowerment of State Apparaturs Bureaucratic reform Nomor 29 of 2010. The performance of the institution has been running well, but there are some results of implementation programs which have not been achieved optimally. The Environment Agency in Pasuruan district in determining the economic performance is done by considering the input to the market prices. The efficiency of the performance can be seen from the realization of the output which has been generated to the input which is budget. The performance effectiveness can be known from the output and outcome which has successfully run well the institution goals, so the relevance of output and outcome indicators is required to be developed by considering its relevance with the goals and activities of the program. Although the Environment Agencys performance Pasuruan are presented in the performance already demonstrated by the plan nevertheless necessary to develop indicators of value for money that was relevant to the purpose of the implementation of programs and activities.Keywords: Performance and Accountability Report of Government Agencies (LAKIP), Value for Money, Economic, Efficiency, Effectiveness.
PENGARUH INTELLECTUAL CAPITAL DAN CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN Sari, Arum Puspita; Priyadi, Maswar Patuh
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 7 (2017)
Publisher : STIESIA

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ABSTRACTThe purpose of this research is to find out the influence of intellectual capital and corporate governance to the corporate performance which is proxy by price to book value (PBV). The population is 142 manufacturing companies which are listed in Indonesia Stock Exchange (IDX) in 2010-2014 periods. The sample collection has been done by purposive sampling. 19 sample companies have been selected as samples based on the predetermined criteria. The data analysis has been carried out by using multiple linear regressions and SPSS (Statistical Product and Service Solutions) 23rd version application. The result of the F test shows that simultaneously all independent variables give significant influence to the corporate performance. The result of the t test shows that capital employed efficiency (CEE) and structural capital efficiency (SCE) gives positive influence to the corporate performance, but human capital efficiency (HCE) gives negative influence to the corporate performance. Meanwhile, institutional ownership and managerial ownership give negative influence to the corporate performance and independent board of commisioners give positive influence to the corporate influence.Keywords: intellectual capital, corporate governance, price to book value

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