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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 KINERJA KEUANGAN DAN KEBIJAKAN DIVIDEN TERHADAP REAKSI PASAR Pratama, Lily Nanda; Asyik, Nur Fadjrih
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 4 (2017)
Publisher : STIESIA

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Abstract

This research is aimed to examine the influence of financial performance and dividend policy which consists ofcurrent ratio, debt to equity ratio, return on assets, total assets turn over and dividend payout ratio to themarket reaction. The sample in this research consists of 35 types of observations from food and beveragescompanies which are listed in Indonesia Stock Exchange in 2011-2015 periods. The sample collection techniquehas been done by using purposive sampling. The method analysis has been done by using the regression analysistechniques. The results of this research indicate that partial total assets turn over give positive influence to themarket reaction. It is shown by the results of the t test with its significance is 2.416 0.023 < 0.05. Debt to equityratio and dividend payout ratio give negative influence the market reaction. This is indicated by the result of thet test of debt to equity ratio is -3.127 with its significance of 0.004 < 0.05 whereas the dividend payout ratiogains -3.629 with its significance value is 0.001 < 0.05. While, current ratio and return on assets does not giveany infuence to the market reaction. This is shown by the current ratio and the result of the t test results is0.056 with its significance of 0.956 whereas the return on assets gain value -0.128 with its significance of 0.899.Keywords: financial performance, dividend policy, stock return, stock price.
PENGARUH KINERJA KEUANGAN, INFLASI DAN SUKU BUNGA TERHADAP TINGKAT BAGI HASIL DEPOSITO MUDHARABAH Permatasari, Rosalia; Andayani, Andayani
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 7, No 1 (2018)
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Abstract

Penelitian ini bertujuan untuk menguji pengaruh return on asset, financing to deposit ratio, biaya operasional pendapatan operasional (BOPO), inflasi dan suku bunga (BI rate) terhadap tingkat bagi hasil deposito mudharabah. Populasi dalam penelitian ini diperoleh dengan menggunakan metode purposive sampling pada bank umum syariah yang menyajikan laporan keuangan triwulan pada tahun 2012-2015 dan berdasarkan kriteria yang telah ditentukan maka diperoleh sampel sebanyak 6 bank umum syariah, sehingga terdapat 96 data penelitian. Metode analisis yang digunakan adalah analisis regresi linier berganda dengan alat bantu aplikasi SPSS (Statistical Product and Service Solutions). Hasil penelitian menunjukkan bahwa BOPO berpengaruh positif terhadap tingkat bagi hasil deposito mudharabah dengan koefisien regresi sebesar 0,044 dan tingkat signifikansi 0,013. Sedangkan variabel return on asset, financing to deposit ratio, inflasi dan suku bunga (BI rate) tidak berpengaruh terhadap tingkat bagi hasil deposito mudharabah.Kata kunci: Return On Asset, Financing To Deposit Ratio, BOPO, Inflasi, Suku Bunga (BI rate).
PENGARUH MODAL INTELEKTUAL TERHADAP PROFITABILITAS DAN PRODUKTIVITAS PERUSAHAAN DALAM INDEX LQ45 Putri, Yuni Murdiana; Kurnia, Kurnia
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 3 (2016): Jurnal Ilmu & Riset Akuntansi
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Abstract

Intellectual capital is a concept in assessing financial performance that is quite developed in recentyears. However,there are some companies which have not reported of intangible assets in the form of intellectualcapital, particularly the human capital which has contribution in the making of competitive advantage inwinning the tight competition. The purpose of this research is to test the influence of intellectual capital to theprofitability and the productivity of the company. The population is all companies which are incorporated in theLQ45 index in the 2010-2014 periods. The samples have been selected by using purposive sampling technique so17 companies in the LQ45 which meets the criteria have been selected. The analysis technique has been done byusing the simple regressions analysis. The result of the test shows that the intellectual capital does not have anyinfluence to the profitability of the company. It occurs because of the magnitude of the intellectual capital whichis measured by using the burden of the employees does not becomethe assurance of the magnitude of theperformance of the employees, so the burden of the employees will increase, but the net profit does not show anysignificant changes. Meanwhile, the intellectual capital has positive influence to the productivity. It means thatthe enhancement of the intellectual capital gives benefit to the company and it becomes the potential element inincreasing the productivity of the company.Keywords: Intellectual Capital, Profitability, Productivity.
PENGARUH UKURAN PERUSAHAAN DAN RISIKO BISNIS TERHADAP STRUKTUR MODAL DENGAN PENGENDALIAN MANAJEMEN SEBAGAI VARIABEL MODERATING Sari, Defi Ulan; Kurnia, kurnia
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 7, No 2 (2018)
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Abstract

Penelitian ini bertujuan untuk menguji pengaruh ukuran perusahaan dan risiko bisnis terhadapstruktur modal dengan pengendalian manajemen sebagai variabel moderating melalui laporankeuangan yang telah disusun oleh perusahaan property dan real estate yang terdaftar di Bursa EfekIndonesia. Ukuran perusahaan dan risiko bisnis diproksikan dengan Ln Total Aktiva dan Return onEquity, struktur modal yang diproksikan dengan Debt to Asset Ratio, serta pengendalian manajemenyang diproksikan dengan Debt to Equity Ratio. Sampel penelitian ini diperoleh dengan menggunakanmetode purposive sampling yakni pemilihan sampel dengan kriteria-kriteria yang telah ditentukanyang menghasilkan sampel sebanyak 42 perusahaan property dan real estate yang terdaftar di BursaEfek Indonesia selama periode 2013-2016. Analisis yang digunakan dalam penelitian ini adalahModerated Regression Analysis (MRA).  Hasil pengujian regresi menunjukan bahwa terdapat pengaruhpengendalian manajemen terhadap hubungan ukuran perusahaan dan risiko bisnis dengan strukturmodal. Nilai koefisien regresi menunjukkan nilai yang positif, hal ini menandakan bahwapengendalian manajemen memperkuat pengaruh ukuran perusahaan dan risiko bisnis terhadapstruktur modal.Kata Kunci: Ukuran Perusahaan, Risiko Bisnis, Pengendalian Manajemen,  Struktur Modal
PENGARUH PAD, DAU DAN DAK TERHADAP BELANJA MODAL Pradana, Yosea Eka; Handayani, Nur
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 3 (2017)
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Local cash expenditureis meant to meet some programs and specific requirements in order to improvepublic services which have occured in the area.The local cash expenditureis known as regional expenditure andthere is capital expenditure in regional expenditure. According to the goverment accounting standard (SAP) thecapital expenditure is the expenditure which is made by the local government in order to form capital to addfixed assets or inventories that give benefit more than one accounting period, including the expenses formaintainance in which the characteristic is to maintain or to increase its useful life andto increase the capacityand the quality of the assets. This researchis aimed to find out the influence of local own source revenue (PAD),general allocation fund (DAK) to the capital expenditure in 6 (six) districts in the East Java, i.e.: Probolinggo,Lumajang, Jember, Bondowoso, Situbondo and Banyuwangi. The data is secondary data in 2009-2014 periodswhich has been issued by the Directorate General of Local Goverment Fiscal Balance of Financial Department.The data analysis technique has beendoneby usingquantitative analysis. The results of these research shows thatthe local own source revenue (PAD), general allocation fund (DAU) and special allocation fund (DAK) havesignificant influence in capital expenditure, but the general allocation fund,it hasnegative influence. Whenthegeneral allocation fund (DAU)is increasedthen the capital expenditures is decreased and vice versa.Keywords: Local own source revenue (PAD),general allocation fund (DAU), special allocation fund (DAK)capital expenditure.
OPTIMALISASI PENDAPATAN ASLI DAERAH TERHADAP PEMBANGUNAN KOTA SURABAYA Takaria, Iflaha; Ardini, Lilis
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 11 (2017)
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ABSTRACTThis research is aimed to find out: 1) to find out and to analyze how the optimization the local own sourcerevenue in supporting the development of Surabaya city, 2) to find out and to analyze the problems whichsupport and inhibit Local Own source revenue of Surabaya city. The research method has been done by usingqualitative research, meanwhile the analysis technique data has been done by using descriptive analysis withqualitative approach. It can be concluded from the result of the research that: 1) In 2013-2015 periods, therealization of local own source revenues which has been generated by the Department of Revenue and FinancialManagement to meet the budget. The enhancement of 2013-2015 local own source revenues cannot be separatedfrom the efforts of the local government of Surabaya to support the implementation of local autonomy in whichthe implementation has been conducted by using intensification and extentification. 2) the supporting factors tooptimize the local own source revenue i.e.: the officers should conduct the collection to the Delinquent taxpayer(pick up the ball system). Give warning letter to the delinquent taxpayers. To provide information through theease of paying taxes to the nearest UPTD. To increase the socialization activity to the public. 3) The inhibitingfactors with the optimization of local own source revenue i.e.: the lack of knowledge of the public about thepayment procedure. The department has not been able to determine the punishment yet.4) The level ofdevelopment Surabaya city can be stated quite well, because the local own source revenue has been obtained morethan the budget which has been determined.Keywords: optimization, local own source revenue, local development.
DETERMINAN PEMBIAYAAN MURABAHAH (STUDI PADA BANK SYARIAH MANDIRI) Kusnianingrum, Devi; Riduwan, Akhmad
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 1 (2016): Jurnal Ilmu & Riset Akuntansi
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This research is meant to test the Determinants of MurabahahFinancing that can be seen from the rate i.e.: (a) Non Performing Financing (NPF) or the rate of financing problems; (b) Financing to Deposit Ratio (FDR) or the rate of distributed finance; (c) The third Parties Fund (DPK) or the level of fund which is accepted by the society; (d) Capital Adequacy Ratio (CAR) or the level of capital adequacy.The data has been done by using Mandiri Sharia Bank in 2010-2014 periods by usingquarter monthstime series, 20 quarter months with the amount of observations are 100 have been obtained as the research samples. The data analysis has been done by using multiple linear regressions with the SignificantIndividualParameters test (Statistic t test).The result of this research shows: (a) NPF has positive influence to the Murabahah finance. It occurs because the difference of Non PerformingFinancing of eachproduct of distributed akadmurabahah; (b) FDR has positive influence to the Murabahah financing. It has been proven that bank canadjust between theamounts of funds that has been receivedby the distributed murabahahfinancing; (c) DPK has positive influence to the murabahah financing, because high amount of funds will increase the distribution of murabahah financing; (d) CAR has positive influence to the murabahah financing. It shows that bank has proper procurement level of minimum capital in order to cover the loss from the distribution of murabahah financing.Keywords: Murabahah Financing,Non Performing Financing (NPF), Financing to deposit Ratio (FDR), The Third Parties Fund (DPK), Capital Adequacy Ratio (CAR).
PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP TINGKAT KELUASAN PENGUNGKAPAN LAPORAN KEUANGAN PADA SEKTOR INDUSTRI MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Nugroho, Agus Sumarnadi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 1, No 2 (2012)
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Abstract

Pengungkapan laporan keuangan merupakan faktor signifikan dalampencapaian efisiensi pasar modal dan sarana akuntabilitas publik. Salah satu tolokukur kualitas pengungkapan laporan keuangan perusahaan adalah dari tingkatkelengkapan pengungkapan laporan keuangannya.Penelitian ini menguji pengaruh karakteristik perusahaan yang tercermindalam rasio likuiditas, rasio leverage, profitabilitas, ukuran perusahaan dan porsisaham publik terhadap kelengkapan pengungkapan laporan keuangan. Penelitiansemacam ini akan memberikan pengetahuan bagi pembuat kebijakan dalammenilai kualitas akuntansi suatu perusahaan. Permasalahan dalam penelitian iniadalah (1) adakah pengaruh rasio likuiditas, rasio leverage, rasio profitabilitas,ukuran perusahaan dan porsi saham publik baik secara simultan maupun secaraparsial terhadap kelengkapan pengungkapan laporan keuangan, (2) seberapa besarpengaruh karakteristik perusahaan terhadap kelengkapan pengungkapan laporankeuangan.Populasi penelitian ini adalah laporan keuangan perusahaan manufakturmakanan dan minuman yang terdaftar di Bursa Efek Indonesia. Teknikpengambilan sampel adalah dengan perposive sampling dan diperoleh 18perusahaan sebagai sampel penelitian. Periode pengamatan adalah 4 (empat)tahun yaitu tahun 2006-2009. Sehingga total sampel yang diperoleh adalah 72laporan keuangan perusahaan manufaktur makanan dan minuman yang terdaftardi BEI. Metode pengumpulan data adalah dengan metode dokumentasi. Teknikanalisis data yang digunakan regresi berganda (Multiple Regression Analisys).Hasil regresi berganda dengan menggunakan tingkat signifikansi α = 5%menunjukkan hasil sebagai berikut: R2 = 0,431, F = 11,764, signifikansi = 0,000.Hasil ini menunjukkan bahwa secara simultan terdapat pengaruh positif antarakarakteristik perusahaan yang diukur dari rasio likuiditas, rasio leverage, rasioprofitabilitas, ukuran perusahaan dan saham publik yang berpengaruh positifterhadap kelengkapan pengungkapan laporan keuangan.Sesuai hasil penelitian terlihat bahwa kelengkapan pengungkapan wajiblaporan keuangan adalah minimum sebesar 44,12% dan maksimum sebesar85,29% dengan rata-rata sebesar 64,30%. Hal ini menunjukkan bahwa belumsemua informasi yang disyaratkan dalam peraturan Bapepam No.SE-02/PM/2002 tanggal 27 Desember 2002, pengungkapan wajib diungkapkan secara lengkapoleh perusahaan (emiten).
PENGARUH KOMPETENSI SDM DAN IMPLEMENTASI AKUNTANSI AKRUAL TERHADAP KUALITAS LAPORAN KEUANGAN DAERAH Wijayanti, Ratna; Handayani, Nur
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 3 (2017)
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This research is aimed to test the influence of the competence of human resources and the implementation accrualbased accounting to the quality of local financial statement at the District government of Madiun. The data isthe primary data. The sources of the data which has been used are the results of the filling in of questionnaires bythe respondents.The respondents in this research is the head of department, head office and chief financial officerin the of SKPD of the district goverment Madiun. 39 questionnaires which have been distributed, only 30 havereturned and can be processed. The data analysis in this research has been done by using the SPSS applicationassistance program (Statistical Product and Service Solution) version 20.0.The result of the research shows thatthe competence of human resources does not give any positive influence to the quality of the local financialreporting since its significance level is 0.237 > 0.05. Meanwhile the implementation of accrual based accountinggive positive influence to the quality of the local financial reporting with its significant level is 0.000.Keywords: The Competence Human Resources, the Implementation of Accrual Based Accounting, the Qualityof Financial Reporting Area
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN DAN STRUKTUR KEPEMILIKAN TERHADAP NILAI PERUSAHAAN Linda, Wulan Mey; Kurnia, Kurnia
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 12 (2017)
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This research is meant to test the influence of profitability, firm size, and ownership structure to the firm value.The population of this research is pharmaceutical companies which are listed in the IDX. Profitability has beenmeasured by using Return on asset; firm size has been measured by using total asset; and ownership structuralhas been measured by using the amount of stock ownership, whereas the firm value is based on the stock price.The research samples are pharmaceutical companies which are listed in Indonesia Stock Exchange (IDX) in2011-2014 periods and these companies have been selected by using purposive sampling. 8 pharmaceuticalcompanies have been selected as samples. The source of secondary data has been obtained from IndonesianCapital Market Directory and Indonesia Stock Exchange Corner and the official website of Indonesia StockExchange i.e. www.idx.co.id. The analysis method has been carried out by using multiple linear regressionsanalysis. The result of this research shows that profitability, firm size, managerial ownership, domesticinstitution ownership, foreign institution ownership and public ownership have significant influence to the firmvalue.Keywords: Profitability, firm size, ownership structure, firm value.

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