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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 KEBIJAKAN MANAJEMEN KEUANGAN TERHADAP NILAI PERUSAHAAN MELALUI KINERJA PERUSAHAAN Annisah, Annisah; Subardjo, Anang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 8 (2015)
Publisher : STIESIA

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The purpose of this research is to find out the influence of manager incentive, financial leverage and cost of capital variables to the performance of the company and the firm value. The samples of the research are insurance companies which are listed in Indonesia Stock Exchange (IDX) in 2011-2013 periods and 10 companies have been selected by using purposive sampling. Mean while the analysis methods of this research are: descriptive statistic test, classic assumption test, multiple linear regressions and hypothesis test.Keywords: Firm Value, Performance of the Company, Financial Leverage, and Cost of Capital.ABSTRAKTujuan penelitian ini dilakukan untuk mengetahui pengaruh variabel insentif manajer, leverage keuangan dan biaya modal terhadap kinerja perusahaan dan nilai perusahaan. Sampel penelitian ini adalah perusahaan asuransi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2011 – 2013 yang berjumlah 10 perusahaan dengan menggunakan metode purposive sampling. Sedangkan metode analisis dalam penelitian ini adalah uji statistik deskriptif, uji asumsi klasik, analisis regresi linier berganda dan pengujian hipotesis.Kata kunci : Nilai perusahaan, kinerja perusahaan, insentif manajer, leverage keuangan danbiaya modal.
PENGARUH MANAJEMEN LABA, LIKUIDITAS, LEVERAGE, DAN PROFITABILITAS TERHADAP TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN Ummah, Dian Nur Hanifatul; Asyik, Nur Fadjrih
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 6 (2017)
Publisher : STIESIA

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ABSTRACTThis research is meant to examine the influence of profit management, liquidity, leverage and profitability to the disclosure level of annual financial statement on manufacturing companies which are listed in Indonesia Stock Exchange in 2012-2015 periods. The population is all manufacturing companies which are listed in Indonesia Stock Exchange in 2012-2015 periods. The sample collection has been conducted by using purposive sampling. Based on the criteria, 40 companies have been selected as the research samples. The data analysis technique has been carried out by using descriptive analysis and multiple linear regressions analysis. Based on the result of the analysis, it can be concluded that: 1) profit management does not have any influence to the disclosure level of annual financial statement. It is shown by the profit management value is more than 0.05 i.e. 0.704; 2) liquidity does not have any influence to the level of annual financial statement disclosure. It is shown by the liquidity value is more than 0.05 i.e. 0.144. 3) Leverage variable does not have any influence to the level of annual financial statement disclosure. It is shown by the leverage value is more than 0.05 i.e. 0.946; 4) profitability variable has influence to the level of annual financial statement disclosure. It is shown by the profitability value is less than 0.05 i.e. 0.002.Keywords: disclosure level, profit management, liquidity, leverage, profitability.
PENGUKURAN KINERJA PELAYANAN PUBLIK PADA PUSAT KESEHATAN MASYARAKAT SIDOSERMO SURABAYA Permana, R. Aldiansyah Eka; Fitria, Astri
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 7, No 2 (2018)
Publisher : STIESIA

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Puskesmas sebagai lembaga pelayanan publik dituntut memiliki kinerja yang baik. Tuntutanmasyarakat akan kinerja pelayanan publik yang berkualitas, karena masyarakat berhak untukmendapatkan pelayanan kesehatan yang terbaik dari pemerintah. Keinginan masyarakat untukmelakukan reformasi/regulasi pelayanan kesehatan publik sebagai akibat dari berbelit-belitnyapelayanan kesehatan publik. Tujuan dalam penelitian ini untuk mengetahui tingkat kinerja pelayananpublik pada Puskesmas Sidosermo Surabaya. Populasi yang menjadi target dalam penelitian iniadalah masyarakat pengguna layanan kesehatan pada Puskesmas Sidosermo dengan sampel yangdiambil 100 orang. Data yang digunakan dalam penelitian adalah data primer (dari kuesioner).Sedangkan teknik analisis yang digunakan adalah dengan menggunakan diagram kartesius. Hasilperhitungan diperoleh menunjukkan bahwa pada kuadran A (prioritas utama) terdapat 3 (tiga)atribut yang menempati, pada kuadran B (pertahankan prestasi) terdapat 7 (tujuh) atribut yangmenempati, pada kuadran C (prioritas rendah) ada 3 (tiga) atribut yang menempati dan padakuadran D (prioritas berlebihan) ada 4 (empat) atribut yang menempati. Hasil ini menunjukkanbahwa kinerja layanan jasa kesehatan yang diberikan oleh Puskesmas Sidosermo Surabaya telahmemuaskan masyarakat pengguna layanan tersebut mengingat jumlah kuadran B dan D lebih banyakdari jumlah kuadran A dan C.Kata Kunci : kinerja layanan publik, kepuasan masyarakat, puskesmas
PENGARUH KUALITAS AUDIT, KOMITE AUDIT, KEPEMILIKAN INSTITUSIONAL, UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA Lidiawati, Novi; Asyik, Nur Fadjrih
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 5 (2016): Jurnal Ilmu & Riset Akuntansi
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The purpose of this research is to test the influence of audit quality, audit committee, institutional ownership, firm size, and leverage to the earnings management which has been done by the property and real estate companies in Indonesia. The population is property and Real Estate Companies which are listed in Indonesia Stock Exchange (IDX) from 2011 to 2014 periods. The samples are 25 property and real estate companies which have been selected by using purposive sampling. The analysis method by using multiple linear regressions analysis technique. The result of this research shows that audit quality does not have any influence to the earnings management, it means that the companies do not pay attention to the Public Accounting Firm which will audit the company. The audit committee has negative influence to the earnings management, it means that audit committee in the company grow it will reduce the earnings management practice. The institutional ownership does not have any influence to the earnings management. Firm size has positive influence to the profit management, it means that large company to do the earnings management practice. Leverage does not have any influence to the earnings management it means that the company has a safe leverage.Keywords: audit quality, audit committee, firm size, leverage, earnings management
PENGARUH PAJAK DAERAH, RETRIBUSI DAERAH, DAN DANA ALOKASI UMUM TERHADAP BELANJA DAERAH Rosiana, Eryza; Handayani, Nur
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 2 (2017)
Publisher : STIESIA

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Local expenditure is all local expenditures in a one fiscal year. One of the sectors which have anopportunity to finance the local expenditure is local tax, local retribution, and general allocation fund. Thepurpose of this research is to find out whether local tax, local retribution, and general allocation fund haveinfluence to the Allocation of Local Expenditure in districts / cities in East Java. The population and sample is alldistricts / cities in East Java. This research has been conducted by using multiple linear regressions analysis andthe data has been obtained from the summary of the report of the realization of Local Budget from 2011 to 2013in the SAP format which has been published by East Java Statistics Indonesia. In which the sample selection hasbeen done by using full sampling technique and 114 samples have been selected for further analysis. The result ofthe research shows that local tax, local retribution, and general allocation fund have significant influence to theallocation of local budget indistricts/ cities in East Java, it can be explained in the Adjusted R Square value0.750 which means that 75% from dependent variable of Local Budget which can be explained by the variation ofindependent variables i.e. Local Tax (PD), Local Retribution (RD), General Allocation Fund (DAU).Meanwhile, the remaining 25% is influenced by other factors. Partially, local tax, local retribution, and generalallocation fund have significant influence to the Allocation of Local Expenditure.Keywords: Local Tax, Local Retribution, and General Allocation Fund, Local Expenditure.
PENGARUH RETURN ON ASSET, DEBT TO EQUITY RATIO, DAN COLLATERAL ASSET TERHADAP KEBIJAKAN DIVIDEN Windyasari, Herlina Raiza; Widyawati, Dini
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 11 (2017)
Publisher : STIESIA

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ABSTRACTDividend policy is important not only because it is related tothe interests of the company, but it is also related to the interests of the stakeholders as well. The decision is made in the dividend policy whether the profit which has been gained by the company will be shared to the stakeholders as dividend or will be held as retained earnings in order to be used as the investment financing in the future. This research is meant to examine the influence of return on asset, debt to equity ratio, and collateral asset to the dividend policy. The samplesin this research are banking sector companies which are listed in Indonesia Stock Exchange (IDX) in 2012-2014 periods. The sample collection technique has been done by using purposive sampling. The data analysis method has been carried out by using multiple linear regressions analysis. The result of this research shows that (a) return on asset give positive influence to the dividend policy, (b) debt to equity ratio give positive influence to the dividend policy, (c) collateral asset give negative influence to the dividend policy.Keywords: Return on asset, debt to equity ratio, collateral asset, dividend policy.
PENGARUH KEUANGAN, KUALITAS AUDITOR, KEPEMILIKAN PERUSAHAAN TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN Difa, Rivenski Atwinda; Suryono, Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 8 (2015)
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This research is meant to analysis some factors that have influence to the going concern audit opinion.The thing that can become the consideration of the auditor in giving going concern audit opinion canbe done by seeing internal factor e.g. financial condition and audit quality that is related to the auditorperformance in giving going concern audit opinion from the previous year as a consideration forgiving going concern audit opinion for the following year, and company ownership can be aconsideration in giving going concern audit opinion since the company will be protected fromfinancial difficulty with the presence of company ownership. This research has been carried out bymeans of secondary data search and by using 12 samples from the list of manufacturing companies inIndonesia Stock Exchange during the periods of 2009, 2010, 2010, 2011, and 2012. The logisticregression analysis is employed as the technique in this research to test the hypothesis. The result ofhypothesis test shows that audit quality has positive influence on going concern audit opinion. Thefinancial condition variable and company ownership has negative influence on going concern auditopinion.Keywords: Going Concern Audit Opinion, Previous Year Opinion, Financial Condition, AuditQuality, Company Ownership
PENGARUH STRUKTUR KEPEMILIKAN, UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP NILAI PERUSAHAAN Sholichah, Wulan Aminatus; Andayani, Andayani
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 10 (2015)
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This research is meant to examine the ownership structural, firm size, and leverage to the firm value. The independent variables in this research are management ownership, domestic institution ownership, foreign institution ownership, firm size and leverage. The samples are 10 manufacturing companies in the sector of consumer goods industries which are listed in Indonesia Stock Exchange and these companies have published their annual report in 2011-2013 periods. The collection of samples has been carried by using purposive sampling method. The data has been obtained from the annual report of the manufacturing companies in consumer goods industries which are listed in Indonesia Stock Exchange. The hypothesis is examined by using the multiple linear regressions analysis. The result of the research of determination coefficient value is 43% and each of management ownership, domestic institution ownership, foreign institution ownership, public ownership, firm size and leverage variables have significant influence to the firm value. Meanwhile, 57% of the disclosure of the firm value can be explained by other variables outside of the research model. The result of the examination of the hypothesis shows that foreign institution ownership, public ownership, firm size and leverage variables have positive influence to the firm value.Keywords: Ownership Structure, Firm Size, Leverage and Firm value.
PENGARUH KINERJA KEUANGAN, KEBIJAKAN DIVIDEN, KEPUTUSAN INVESTASI DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN Prastika, Indri Wahyu; Amanah, Lailatul
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 7 (2017)
Publisher : STIESIA

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ABSTRACT The purpose of this research is to examine the influence of financial performance which is measured by return on equity (ROE), debt to equity ratio (DER), the dividend policy is measured by dividend payout ratio (DPR), the investment decision is measured by price earnings ratio (PER), and the firm size is measured by the natural log (Ln) of the total assets of the firm value is measured by price book value (PBV). The population is all consumer goods industry manufacturing company sector listed in Indonesia Stock Exchange. The sample collection technique has been done by using purposive sampling technique. Based on the predetermined criteria 16 companies during the period of 2013 to 2015 with the observation of data as many as 48 have been obtained as samples. The analysis method has been done by using multiple linear regression analysis. The result of this research indicates that profitability and the investment decision give influence to the firm value. Whereas leverage, dividend policy, and Firm size does not give any influence to firm value.Keywords: Financial performance, dividend policy, investment decision, firm size, firm value.
ANALISIS PERSEPSI DAN KETERLIBATAN KONSUMEN TERHADAP PENGAMBILAN KEPUTUSAN PEMBELIAN DALAM TRANSAKSI E – COMMERCE Tsaanii, Adiilah Adlan Ats; Ardini, Lilis
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 6 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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The enhancement of public access to the Internet, particularly on a web commerce that provides a place to perform activities of online buying and selling or it is known as c2c such as facebook, Kaskus, OLX, Tokopedia,etc. this research is meant to analyze the influence of those four variables to the product purchasing decision through the web c2c commerce. The sample of this research is a person who has ever done product purchasing through websites of c2c commerce which has been obtained by using non-probability sampling technique. Moreover, the analysis to the data is obtained by using multiple regressions analysis. The analysis includes validity test and reliability test, classic assumption test, multiple regressions analysis, hypothesis test through t test and F test, as well as the coefficient determination analysis (R2). the result of t test indicates that these two variables of independent variables i.e. trust, and consumer involvement which have been studied have been proven to have significant influence to the dependent variable i.e. purchase decisions. Meanwhile, two of which service quality and ease does not have any significant influence on the dependent variable i.e. purchase decision. The result of the F test shows that all independent variables have significant influence to the purchasing decisions.Keywords: c2c commerce, purchasing decisions, trust, ease, service quality.

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