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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 KEPEMILIKAN, ARUS KAS, DIVIDEN DAN KINERJA TERHADAP KEBIJAKAN HUTANG Saraswaty, Shieta; Hermanto, Suwardi Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 2 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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Abstract

This research is meant to test the influence of managerial ownership, institutional ownership, free cash flow, dividend policy, and profitability, and sales growth to the debt policy of property and real estate companies which are listed in Indonesia Stock Exchange (IDX) in 2010-2014 periods. The research method has been done by using purposive sampling method and the samples are 215 financial statements of 45 property and real estate companies and the data has been obtained from the official website of Indonesia Stock Exchange (www.idx.co.id). The test has been done by using multiple linear regressions analysis and SPSS (Statistical Package for Social Sciences) 20 version and the independent variables that have been applied are managerial ownership, institutional ownership, free cash flow, dividend policy, profitability, and sales growth and its influence to the dependent variable i.e. debt policy. The result of multiple analyses shows that managerial ownership, institutional ownership, free cash flow and profitability have significant influence to the debt policy. Meanwhile, dividend policy, and sales growth do not have any influence to the debt policy, and the 0.21 or 21% R square the independent variable influence dependent variable.Keywords: ownership, cash flow, dividend, financial performance, debt policy.
PENGARUH LEVERAGE, SIZE, GROWTH DAN MODAL KERJA TERHADAP PROFITABILITAS Lestari, Anis Puji; Hermanto, Suwardi Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 12 (2015)
Publisher : STIESIA

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The purpose of this research is to test the influence of leverage, size, growth, and work capital to the profitability on the go public companies which are listed in Indonesia Stock Exchange in 2010-2013 periods in the group of consumer goods industry. The sample collection has been done by using purposive sampling method to the 38 consumer goods industry companies and 26 companies with 104 financial statements which meet the sample criteria have been obtained to be analyzed. The analysis technique has been done by using Multiple Regression Analysis and the independent variables i.e.: Leverage (LEV), Size (SIZ), Growth (GRO), Work Capital (MKE) and the dependent variable i.e.: Profitability (PRO). The result of the research shows that size (SIZ) and growth (GRO) variable has positive and significant influence to the profitability (PRO) whereas leverage (LEV) variable has negative and significant influence to the profitability (PRO). Meanwhile work capital (MKE) variable has negative and not significant influence to the profitability (PRO). The result of multiple regression tests has obtained R2 by 0.519 or 51.9%, meanwhile the remaining 48.1% is influenced by other variables.Keywords: Profitability, Leverage, Size, Growth, Work Capital.
PENGARUH FAKTOR INTERNAL DAN EKSTERNAL PERUSAHAAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR Azizah, Silfiana; Priyadi, Maswar Patuh
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 10 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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This researchis aimed to find out the influence of internal and external factors on the firm value. In thisresearch the internal factors are proxyby the financing decisions, firm size, managerial ownership, dividendpolicy and profitability. Meanwhile, the external factors are proxyby the exchange rates. The samples aremanufacturing companies which are listed in Indonesia Stock Exchange in 2010–2014 periods. The samplingtechnique in this research has been carried out by using purposive sampling and 56 companies have beenobtained as samples. This research has been conducted by using multiple linear regressions analysis techniqueand the assistance of SPSS (Stastistical Product and Service Solution) Program. The results of this researchindicates that variablesi.e. : firmsize, dividend policy and profitability have positive influence to the firm value.Meanwhile the variablesi.e.: financing decisions, managerial ownership and exchange ratesdo nothaveanyinfluence to the firm value.Keywords: Financing decision, firm size, managerial ownership, dividend policy, profitability, exchange ratesand firm value
PENGARUH UKURAN PERUSAHAAN, STRUKTUR AKTIVA DAN PROFITABILITAS TERHADAP STRUKTUR MODAL Ichwan, Fith yuniar; Widyawati, Dini
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 6 (2015)
Publisher : STIESIA

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The use of own capital will be the burden to the total risk of the company and it becomes assurance for the creditors. Meanwhile, foreign capital is a capital which comes from the creditor and it is an account receivable for the related company. The purpose of this research is to find out the influence of firm size, asset structure, and profitability to the capital structure on automotive companies which are listed in Indonesia Stock Exchange. The samples are 10 automotive companies which are listed in Indonesia Stock Exchange (IDX) and quantitative is the method which used in this research, the data is the secondary data which is in the form of audit financial statement. The quantitative research method is used as the data analysis technique which is done by performing descriptive research, meanwhile the multiple linear regressions is used as the analysis technique. The result of the research shows that the coefficient determination value is 37.8% and each of asset structure, firm size, and profitability variable has significant influence to the capital structure. Meanwhile, 62.2% of the disclosure of capital structure can be explained by the others variable outside of this research model. The result of hypothesis test is the influence of asset structure, firm size and profitability variables which have positive influence to the capital structure with its significance value is less than α (0.05).Keywords: Firm Size, Asset Structure, Profitability, and Capital Structure.
PENGARUH KUALITAS SDM, KOMITMEN ORGANISASI DAN PENGGUNAAN TEKNOLOGI SIA PADA KINERJA AUDITOR Ardiansyah, Rendi; Riduwan, Akhmad
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 5 (2017)
Publisher : STIESIA

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ABSTRACTThis research is meant to test the influence of characteristic of government institution which is proxy bythe quality of human resources, organization commitment and the effectiveness ofthe use of accountinginformation system technology on auditor performance. This research is conducted in Surabaya Inspectorate.The samples of this research have been obtained by using purposive sampling method to the employee ofSurabaya Inspectorate and based on predetermined criteria 37 auditors have been selected as samples. Theanalysis method has been carried out by using multiple linear regressions. The result of this research shows that:(1) human resources gives positive influence to the auditor performance, because the Surabaya Inspectorate hasrun the regulations of SPKN (State Financial Audit Standard) it has been proven that the minimum educationalbackground of auditors is bachelor degree / under graduates (S1) and the auditor has achieved relevant training.(2) Organization commitment does not give any influence to the auditor performance because the auditors hasweaknesses in conducting oversight in thepreparation and planning process. (3) The effectiveness of the use ofaccounting information system technology gives positive influence to the auditor performance because theauditors of Surabaya Inspectorate can use and take the advantage of the accounting information system throughsoftware or computerized accounting program therefore it can ease their tasksof as the government internaloversight.Keywords: Human resources, organization commitment, the effectiveness of the use of accounting informationsystem technology, auditor performance.
FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PELAPORAN KEUANGAN Devi, Fadilah Sari Surya; Ardini, Lilis
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 7, No 1 (2018)
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Laporan keuangan yang disediakan setiap perusahaan merupakan sumber informasi penting dalambisnis investasi, jika terdapat penundaan waktu pelaporan keuangan maka informasi yang diberikanakan kehilangan relevansinya. Penelitian ini bertujuan untuk menguji dan menganalisis pengaruhfaktor-faktor pada perusahaan terhadap ketepatan waktu pelaporan keuangan. Faktor perusahaanyang diduga dapat mempengaruhi ketepatan waktu adalah profitabilitas, ukuran perusahaan, opiniaudit, leverage dan likuiditas. Populasi dalam penelitian ini adalah perusahaan LQ45 yang terdaftar diBursa Efek Indonesia (BEI) pada periode tahun 2014 sampai dengan 2016. Pemilihan sampeldilakukan dengan purposive sampling. Berdasarkan kriteria-kriteria tertentu yang ditentukan, makadiperoleh 31 sampel perusahaan dengan 93 data pengamatan. Metode yang digunakan untuk mengujihipotesis adalah metode regresi linier berganda dengan alat bantu aplikasi SPSS 23 (Statistical Productand Service Solutions). Setelah dilakukan pengujian dan analisis data, maka didapatkan hasil penelitianbahwa variabel profitabilitas, opini audit dan ukuran perusahaan, tidak berpengaruh terhadapketepatan waktu pelaporan keuangan, dikarenakan tinggi rendahnya profit (laba), ukuranperusahaan atau sumber daya perusahaaan dan adanya opini audit tidak berpengaruh terhadapketepatan waktu.Sedangkan variabel leverage dan likuiditas berpengaruh terhadap ketepatan waktupelaporan keuangan, dikarenakan tingginya leverage atau tingkat hutang dapat berpengaruh negatifdan tingginya likuiditas atau dapat memenuhi kewajiban jangka pendek dapat berpengaruh positifterhadap ketepatan waktu pelaporan keuangan.Kata kunci : profitabilitas, ukuran perusahaan, opini audit, leverage , likuiditas.
PENGARUH LIKUIDITAS, PROFITABILITAS, DIVIDEN DAN SIZE DENGAN PERTUMBUHAN LABA SEBAGAI VARIABEL MODERASI Puspita, Mery Dwilinda; Subardjo, Anang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 3 (2016): Jurnal Ilmu & Riset Akuntansi
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The stock price is an important factor to be concerned by the investor in doing their investment because the stock price shows the work achievement and firm value. Liquidity, profitability, dividend policy, and firm size are one of the factors which are influences the stock price.The data source of this research is use the secondary data in a form of Annual Report in 2010-2014 of food and Beverages Company in Indonesia Stock Exchange with the sample collection technique is using purposive sampling technique. The quality test is a normality test, classic assumption test which consist of heteroscedasticity test, multicolonearity and autocorrelation. The data analysis technique is a multiple linear regressions analysis and interaction test of Moderated Regressions Analysis. The result of this research shows that earning per share and firm size have significant influence to the stock price. Meanwhile, current ratio and dividend per share does not have any significant influence to the stock price if it moderated by the earnings growth as the moderation variable, it shows that earning per share and firm size have significant influence to the stock price. Meanwhile, the current ratio and fixed dividend per share does not have any influence to the stock price.Keywords: Current Ratio, Earning Per Share, Dividend Per Share, Firm Size, Earning Growth
PENYAJIAN LAPORAN KEUANGAN PEMERINTAH DESA (STUDI PADA PEMERINTAH DESA AMPELDENTO KABUPATEN MALANG) Khilmiyah, Isniatul; Handayani, Nur
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 12 (2016): Jurnal Ilmu & Riset Akuntansi
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This research is meant to find out the presentation of financial statement of Ampeldento village, Pakis Sub-district, Malang district in 2015 has been presented in accordance with the PERMENDAGRI No. 113 of 2014 about the Financial Management of the village.The research method has been carried out by using descriptive research method and qualitative approach. The data has been conducted by using primary and secondary data as the sources. The primary data has been obtained from the interview which is relevant to the presentation of financial statement. It has been found from the result of this research that the presentation of financial statement of Ampeldento village is based on the PERMENDAGRI No. 113 of 2014 which shows the accountable and transparent implementation which can be reviewed from the responsibility statement of village government budget (APBDesa), but when it is reviewed from the record it has not been completely in accordance with the prevailing regulations, therefore further training and development is required. The primary constraint is the low competency of the human resources and the ineffectiveness of the training of village apparaturs, therefore continuous special attention and seriousness from the local apparaturs is required.Keywords: Presentation of village financial statement, human resources, villagegovernment budget, accountable and transparent.
PENGARUH FAKTOR FUNDAMENTAL PERUSAHAAN PADA HARGA SAHAM: GOOD CORPORATE GOVERNANCE SEBAGAI PEMODERASI sari, Tri Yunita; Riduwan, Akhmad
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 10 (2017)
Publisher : STIESIA

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ABSTRACTThis research is aimed to examine the influence of the firm fundamental factors on stock prices and the influenceof GCG in moderating the influence of the firm fundamental factors on stock prices. The results of the researchshow that: (a) ROA gives positive influence to the stock prices because ROA has increased the interest of investorsin wanting a large rate of return so it gives an impact to the enhancement of stock prices; (b) EPS gives positiveinfluence to the stock prices because EPS shows the company can generate high earnings per share which willincrease stock prices; (c) DER give positive influence to stock prices because high DER considered as the great ofcorporate responsibility to creditor; (d) GCG does not moderate the influence of ROA to stock prices becauseinvestors do not use information about GCG in monitoring profitability of the company to the stock prices; (e)GCG does not moderate the influence of EPS to stock prices because investors in the market do not see EPS throughGCG; (f) GCG positive moderates the influence of DER to stock prices because GCG can improve management ofthe company in ensuring that the loan funds from the creditors has been maximally utilized.Keywords: Return On Asset, Earning Per Share, Debt to Equity Ratio, Good Corporate Governance, share price.
FAKTOR-FAKTOR YANG `MEMPENGARUHI INDEPENDENSI AUDITOR Novitasari, Ferraria; Kurnia, Kurnia
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 2 (2015)
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This research is meant to examine the influence of the provision of other services i.e: audit service, the length of the relationship between the audit and its client, the size of public accountant office, the competition among public accountant office to the independency of auditor. The results of this study show that: the provision of the other services other than audit service have negative influence to the independency of the auditor, the length of the relationship between the audit and its client has positive influence to the independency of the auditor, the size of public accountant office has negative influence to the independency of the auditor, the competition amoung public accountant offices client has positive influence to the independency of the auditor.Keywords: the provision of other services other than audit service, the length of the relationship between the audit and its client, the size of public accountant office, the competition amoung public accountant office to the independency of auditor.

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