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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 DPR, EPS DAN DER TERHADAP HARGA SAHAM Rahmawati, Dwi; Suryono, Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 6 (2017)
Publisher : STIESIA

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Abstract

ABSTRACTThis study is meant to identify and to analyze the influence of dividend payout ratio, earnings per share, debt to equity ratio to the stock price of Property and Real Estate companies which are listed on the Indonesia Stock Exchange (BEI).The population has been obtained by using purposive sampling method on Property and Real Estate companies which are listed in Indonesia Stock Exchange (IDX) in 2011-2015 periods and based on the predetermined criteria 37 Property and Real Estate companies have been obtained as samples. The analysis method has been done by using multiple linear regression analysis and the SPSS 23 (Statistical Product and Service Solutions).The result of hypothesis testwhich has been done by using t test shows that all research variables i.e. dividend payout ratio, earnings per share and debt to equity ratio give significant and positive influence to the Property and Real Estate companiesKeywords: Dividend payout ratio, earning per share, debt to equity ratio, stock price
RELEVAN COSTANALYSIS : DASAR PENGAMBILAN KEPUTUSAN MEMPRODUKSI SENDIRI ATAU MEMBELI RIZKIYAH, RIZKIYAH; Rahayu, Yuliastuti
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 4 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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This research is meant to analyze the application of Relevant Cost as the instrument of decision making to produce or to purchase at CV. Perdana 2000 Surabaya. The data is done by using secondary and primary data.This research applies qualitative analysis case study method. The problem in this research is how the application of Relevant Cost as the instrument of decision making to produce or to purchase in order to maximize the profit that has been obtained and to minimize the risk. The data collection technique has been done by visiting directly to see the condition of the field in real in obtaining accurate sources of data. The field research is carried out by conducting interview, documentation and observation on staffs who are expert in their field at CV. Perdana 2000. Based on the result of the analysis and the discussion of relevant costs, it shows that CV. Perdana 2000 has not carried outcost analysisrelevantproperly. The result ofthe analysis of the relevant costs, particularly in decision making to purchase or produce it self shows that the decision to produce its own is more appropriate because it can obtain high profit. Meanwhile, the purchase decision, the profit is lower.Keywords:Relevant Cost, Decision Making to Purchase or Produce its Own, TheApplication of Relevant Cost
PENGARUH PENGENDALIAN INTERN TERHADAP EFEKTIVITAS PENJUALAN PADA PT.HARJA SUKSES MAKMUR Ema, Yenna Anggra
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 3 (2014)
Publisher : STIESIA

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Abstract

The purpose of this research is to find out the influence of internal controls which consist of environmental control, risk assessment, communication and information, control activity and supervision either simultaneously or partially to the sales activities. The result of examination shows that the influence of internal controls which consist of environmental control, risk assessment, communication and information, control activity and supervision to the sales activity is significant. This result is strengthened by the acquisition of correlation coefficient of 88.1% which shows correlation or relation among these variables simultaneously to the PT Harja Sukses Makmur Surabaya sales effectiveness has strong relation. The results of examination show that each internal control variable has positive and significant influence to the PT Harja Sukses Makmur Surabaya sales effectiveness. This condition is shown by the significant levels of each variable is below α = 5%.Keywords: Internal Control, Sales Effectiveness, Determination Coefficient
PENGARUH TINGKAT PERPUTARAN MODAL KERJA DAN STRUKTUR MODAL TERHADAP PROFITABILITAS Stifvani, Amelia; Rahayu, Yuliastuti
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 1 (2017)
Publisher : STIESIA

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Abstract

The research is conducted in order to examine the influence of cash turnover (CT), inventory turnover(IT), current ratio (CR) and debt ratio to equity ratio (DER) to profitability (ROI) on cosmetics and householdneeds companies which are listed in the Indonesia Stock Exchange (IDX) in 2009-2015 periods. The independentvariablesare cash turnover, inventory turnover, current ratio and debt to equity ratio.The dependent variable inthis research is profitability. The samples are cosmetics and household needscompanieswhich are listed inIndonesia Stock Exchange (IDX) in 2009-2015 periods. The sample collection method has been done by usingpurposive sampling and 5 companies have been selected as sample. The analytical method has been done by usingmultiple regression analysis. The result of the test shows that cash turnover has significant influence to theprofitability because cash turnover has significance level 0.000 or less than alpha 0.05. Meanwhile, inventoryturnover, current ratio, debt to equity ratio do not haveany significant influenceto the profitability because thesignificance level of inventory turnover is 0.276,current ratio 0.729, debt ratio to equity 0.895 or largerthanalpha 0.05.Keywords: Return on investment, cash turnover, inventory turnover, current ratio, debt to equity ratio.
PENGARUH LIKUIDITAS, LEVERAGE, AKTIVITAS DAN PROFITABILITAS DALAM MEMPREDIKSI FINANCIAL DISTRESS Fatmawati, Vivi; Rihardjo, Ikhsan Budi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 10 (2017)
Publisher : STIESIA

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ABSTRACTThe purpose of this research is to test empirically the influence of liquidity, financial leverage, activity andprofitability to the condition of financial distress. The population in this study are all textile and garmentcompanies listed on the Indonesia Stock Exchange during 2011-2015. Sampling technique used with purposivesampling method so that the research samples obtained as much as 15 companies textile and garment with theamount of data observed as many as 75 observations. Data analysis technique using logistic regression analysismethod. The result of hypothesis testing that Liquidity measured with current ratio has no effect on financialdistress. financial leverage as measured by debt to total asset has a positive effect on financial distress. activitiesmeasured by total asset turnover has a negative effect on financial distress. profitability as measured by returnon asset mapun with return on equity has a negative effect on financial distress.Keywords: liquidity ratio, solvency ratio, activity ratio, profitability ratio, financial distress
PENGARUH KINERJA KEUANGAN PADA RESPON INVESTOR Prasetyo, Allan Daddy; Riduwan, Akhmad
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 financial performance which is represented by price earnings ratio, return on assets and return on equity to the respond of investors. The population includes of textile and garment companies which are listed in Indonesia Stock Exchange in the years of 2009-2013. This research has been done by using purposive sampling criteria and 10 go public textile and garment companies have been selected as samples. The data collection technique has been carried out by using secondary data from the Indonesia Stock Exchange. The data analysis method has been done by using multiple linear regressions analysis. The result of this research shows that (1) price earnings ratio has influence to the stock return of the company because it can become the determinant of stock price since it can predict the profit growth in the future, (2) return on assets has influence to the stock return of the company because the investors has considered this ratio is relevant to calculate the profit which has been generated by the assets which is owned by the company (3) return on equity has influence to the stock return of the company, this ratio shows the capability of the company to generate the net profit by using the capital which is owned by the company.Keywords: Price Earning Ratio, Return On Assets, Return On Equity and Return.
PENGARUH KINERJA KEUANGAN DAN UKURAN PERUSAHAAN TERHADAP REAKSI PASAR Zaylani, Ahmad; Asyik, Nur Fadjrih
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 9 (2015)
Publisher : STIESIA

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The purpose of this research is to test the influence of Return on Assets (ROA), Return on Equity (ROE), and the firm size to the market reaction on food and beverage companies which are listed in Indonesia Stock Exchange in 2011-2013 periods. The research sample has been selected by using purposive sampling technique therefore 16 food and beverages companies (48 firm years) which meet the criteria have been selected as samples. The analysis technique has been done by performing multiple regressions with the SPSS program 16 version. Based on the result of the multiple regressions analysis with the significance level of 5%, therefore this research shows that: (1) H1 is return on assets (ROA) has an influence to the market reaction with its significance level is 0.046. It can be accepted because the value of t-count is 2.082 which show positive direction. (2) H2 is return on equity (ROE) has an influence to the market reaction with its significance level is 0.031. It can be accepted since the value of t-count is 2.127 which show positive direction, (3) H3 is the firm size which has an influence to the market reaction with its significance level is 0.039. It can be accepted since it’s the value of t-count is 2.110 show positive directions. Therefore, return on Assets (ROA), return on equity (ROE), and firm size have positive influence to the market reaction.Keywords: Return on Assets (ROA), Return on Equity (ROE), Firm Size and Market Reaction
PENGARUH KINERJA KEUANGAN TERHADAP RETURN SAHAM Rachmawati, Ike Devi; Rahayu, Yuliastuti
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 financial performance to the stock return on miningcompanies which are listed in Indonesia Stock Exchange in 2012-2015 periods. The variables in this research areCurrent Ratio, Debt to Equity Ratio, Earnings Per Share, Return on Asset, and Total Asset Turnover as theindependent variables and stock return as the dependent variable. The population has been obtained by usingpurposive sampling method on mining companies in Indonesia Stock Exchange in 2012-2015 periods and basedon the predetermined criteria 9 mining companies have been selected as samples. So 36 research data have beenobtained. The analysis method has been carried out by using multiple linear regressions and the SPSS(Statistical Product and Service Solutions) 23rd version. The result of the research shows that Debt to EquityRatio, Earning Per Share, Return on Asset , and Total Asset Turnover give positive and significant influence tothe stock return whereas Current Ratio does not give any significant influence to the stock return.Keywords: Debt to equity ratio, earnings per share, return on asset, total asset turn over, stock return.
PENGARUH KEBIJAKAN HUTANG, STRUKTUR KEPEMILIKAN, DAN FREE CASH FLOWTERHADAP KEBIJAKAN DIVIDEN Andriani, Mitra Nur Fitri; Ardini, Lilis
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 8 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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This research is meant to test and to analyze the influence of debt policy, ownership structure, and free cash flow to the dividend policy. The samples are manufacturing companies with a structured of institutional and managerial ownership, and to share dividend to the stakeholders which have gone public in Indonesia Stock Exchange during 2011-2014 periods. The analysis technique has been done by using multiple linear regressions analysis with the F test and multiple coefficient determinations, and the hypothesis test is done by using t test. The result of this research shows that the value of multiple coefficient determinations is 40.4% shows that simultaneously debt policy, managerial ownership, institutional ownership, and free cash flow are able to explain the variation of dividend share 40.4%. Meanwhile, the rest 59.6% is influenced by other factors outside the research. The debt policy has significant and positive influence to the dividend policy. The managerial ownership does not have any significant but positive influence to the dividend policy. The institutional ownership does not have any significant but positive influence to the dividend policy. Free cash slows do does not have any significant but positive influence to the dividend policy.Keywords:Debt Policy, Ownership Structure, Free cash flow, dividend.
PENGARUH TEKANAN WAKTU, TINDAKAN SUPERVISI, LOCUS OF CONTROL TERHADAP PENGHENTIAN PREMATUR Aini, Fifi Aprilia Nurul; Kurnia, Kurnia
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 3 (2015)
Publisher : STIESIA

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The purpose of this research is to find out whether there is an influence among time pressure, supervision action, and locus of control to the premature termination on audit procedure. The population is all auditors who work in Public Accountant Office (KAP) in Surabaya. The sample collection technique has been carried out by using purposive sampling. 60 auditors from 7 Public Accountant Offices have been obtained as samples from these criteria. The data analysis techniques are descriptive tests, the data quality test, and the classic assumption tests. The result of this research shows that the time pressure and locus of control variables have positive significant to the premature termination of the audit process. Meanwhile, the supervision action variable has negative influence to the premature termination on audit procedure. Keywords: Time Pressure, Supervision Action, Locus of Control, and The Premature Termination of Audit Procedure.

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