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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 STRUKTUR ASET, LIKUIDITAS, PROFITABILITAS, UKURAN PERUSAHAAN, PERTUMBUHAN PENJUALAN TERHADAP STRUKTUR MODAL Nastiti, Rizki Dwi; Andayani, Andayani
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 1 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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Abstract

The purpose of this research is to test the factors that have influence on the capital structure. These factorsare assets structure, financial performance (represented by liquidity and profitability), company size and salesgrowth. The samples are all companies which are engaged in the field of food and beverages sector which arelisted in Indonesia Stock Exchange (IDX) in 2011-2014 periods. The sample collection technique has been doneby using purposive sampling method, and it is based on the criteria which have been determined and 17companies have been obtained as samples. This research has been carried out by performing classic assumptiontest and multiple linear regressions analysis has been done by using statistic test instrument of SPSS 20.0version. The result test shows that during the research periods from 2011 to 2014 partially the assets structureand firm size variables have positive to the capital structure, meanwhile the profitability variable has negativeinfluence to the capital structure. On the contrary, the liquidity variable and the sales growth do not have anyinfluence to the capital structure of the company.Keywords: Assets Structure, Financial Performance, Firm Size, Sales Growth, Capital Structure.
KINERJA KEUANGAN DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN, CSR SEBAGAI VARIABEL MODERASI Hardian, Ananda Putra; Asyik, Nur Fadjrih
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 9 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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This research is meant to test the influence of financial performance and firm size to the firm value with the corporate social responsibility as the moderating variable. Financial performance is one of the factors which can be seen by investors in order to determine the stock investment. The result of the research shows that: 1) profitability has significant influence to the firm values. 2) Leverage does not have any influence to the firm value.3) Liquidity does not have any influence to the firm value. 4) Firm size does not have any influence to the firm value. 5) Corporate social responsibility does not have any significant influence to the profitability to the firm value. 6) Corporate social responsibility does not have any significant impact on the influence of the leverage to the firm value. 7) Corporate social responsibility does not have any significant influence on the influence of the liquidity to the firm value. 8) Corporate social responsibility does not have any significant influence on the influence of the firm size to the firm value.Keywords: Financial Perfomance, Firm Size, Firm Value, Corporate Social Responsibility
PENGARUH MOTIVASI TERHADAP MINAT MAHASISWA AKUNTANSI UNTUK MENGIKUTI PENDIDIKAN PROFESI AKUNTANSI (PPAk) Fahriani, Dian
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 1, No 2 (2012)
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Abstract

This study aims to analyze and provide empirical evidence about the influence of motivational quality, careermotivation, and economic motivation on student interest in accounting for Education PPAk follow. The resultsare (1) The first hypothesis is accepted because no significant influence on the motivation of the quality ofstudent interest in accounting for education PPAk, (2) The second hypothesis was rejected because there was nosignificant effect of motivation on student interest in accounting careers to follow PPAk education, (3) The thirdhypothesis was rejected because there was no significant effect of the economic motivation for interest in theeducation of accounting students to follow PPAk.Keywords : motivational quality, career motivations, economic motivations, interests follow PPAk education,accounting students
PENGARUH PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP DIVIDEND PER SHARE Rahmasari, Mia Nur; Mildawati, Titik
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 4 (2017)
Publisher : STIESIA

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This research is meant to examine the influence of profitability which is proxy by return on equity (ROE) andearnings per share (EPS), leverage which is proxy by debt to equity ratio (DER) and firm size which is proxy bythe natural logarithm of assets to the devidend per share on manufacturing companies which are listed inIndonesia Stock Exchange. The samples are manufacturing companies which are listed in Indonesia StockExchange in 2010-2012 periods and these companies have been selected by purposive sampling. 23 companieswith three-years period with 69 observations have been selected as samples. The analysis method has been carriedout by using multiple linear regressions, classic assumption test, test the feasibility of model has been done byusing F test and R2 test and the hypothesis test has been done by using t test. The result of this research showsthat return on equity (ROE), earnings per share (EPS), and firm size have positive influence to the devidend pershare (DPS) is suitable with the information content or signaling hypothesis whereas debt to equity ratio (DER)gives negative influence of the dividend per share (DPS) is suitable with the pecking order theory.Key words: return on equity, earning per share, debt to equity ratio, firm size, dividend per share.
PENGARUH KINERJA KEUANGAN PEMERINTAH DAERAH TERHADAP KESEJAHTERAAN MASYARAKAT PADA KABUPATEN/KOTA DI PROVINSI JAWA TIMUR Evlyn, Mahardika; Rahayu, Yuliastuti
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 7, No 1 (2018)
Publisher : STIESIA

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Abstract

This research is aimed to examine the influence of local government financial performance which is measured by using the degree of decentralization, the ratio of local financial independence, and the ratio of the effectiveness of local own source revenue (PAD) to the Human Development Index (IPM) which is used as the standard of community welfare in terms of public services in the Districts / Cities in East Java Province. The approach has been carried out by using quantitative approach and multiple linier regressions analysis method. The population is 38 Districts / Cities East Java Province. The data is the secondary data in the form of Budget Realization Report (LRA) from 2014 to 2016. The data has been obtained from Local Finance and Asset Management Board (BPKAD) of East Java Province and the official website of Central Bureau of Statistics (BPS) of East Java Province. The data has been processed by using 21st version SPSS application. The result of this research indicates that the degree of decentralization gives positive influence to the Human Development Index and the ratio of local financial independence gives negative influence to the Human Development Index. Meanwhile the ratio of the effectiveness of local own source revenue does not give any influence to the Human Development Index.Keywords: Decentralization degree, local financial independence ratio, effectiveness ratio of PAD, humandevelopment index (HDI).
PENGARUH DUE PROFESSIONAL CARE, MOTIVASI AUDITOR, TIME BUDGET PRESSURE TERHADAP KUALITAS AUDIT Atiqoh, Nur; Riduwan, Akhmad
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 2 (2016): Jurnal Ilmu & Riset Akuntansi
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The purpose of this research is to test (a) the influence of due professional care to the audit quality, (b) the influence of auditor motivation to the audit quality, and (c) the influence of time budget pressure to the audit quality. The respondents are 60 auditors which are in the office and have not done field duties in BPK RI East Java Province yet. The sample collection technique has been done by using purposive sampling. The data has been processed by using the consideration of respondent which have position as partner, junior, and audit senior which has the position at least 1 years of service. The analysis technique has been done by using multiple linear regressions. The result of the research shows that Due Professional care has positive influence to the audit quality. It indicates that when the level of due professional care has been owned by auditors is getting higher; the result of audit inspection of the financial statement is getting high as well. The auditor motivation has positive influence to the audit quality. It indicates that high motivation can increase the confidence of an auditor, so it can generate qualified financial audit statement. The time budget pressure has positive influence to the audit quality. It indicates that when the time budget pressure which is owned by an auditor is getting better, the audit quality which will be generated is getting better as well.Keywords: Due Professional Care, Auditor Motivation, Time Budget Pressure, Audit Quality.
PENGARUH TINGKAT KESEHATAN KEUANGAN, EVA, DAN NILAI KAPITALISASI PASAR TERHADAP RETURN SAHAM Ardiansyah, Windra; Amanah, Lailatul
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 12 (2015)
Publisher : STIESIA

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This research is meant to find out the influence of financial distress potency, Economic Value Added, and market capitalism value to the stock return in LQ 45 which companies which are listed in Indonesia Stock Exchange in 2010-2014 periods. This research is a quantitative research. The samples are 32 companies which are included in the LQ45 index, the observation years is from 2010 to 2014 which has been done by using purposive sampling technique. The analysis technique has been done by using multiple linear regressions with SPSS 18. Based on the result of multiple linear regressions with its significance level is 5% and the result shows that the regression equation of goodness of fit test of has significance level is 0.000 which is smaller than (α=0.05), it means that the potency variables i.e. financial distress, Economic Value Added (EVA) and market capitalism value are in accordance with the explanatory variables from the stock return. Hypothesis test, the first hypothesis (H1) and second hypothesis (H2) stated that the potency variables i.e. financial distress and Economic Value Added have positive influence to the stock return. Meanwhile, the third hypothesis (H3) is stated that market capitalism value has positive influence to the stock return but it is denied because the result of hypothesis test shows that market capitalism value has negative influence to the stock return.Keywords: Financial Distress, Economic Value Added, Market Capitalism Value, Stock Return
PENGARUH PENGENDALIAN INTERN TERHADAP KINERJA KARYAWAN BAGIAN PRODUKSI PT. BROTHER SILVER Lasso, Ananta Budi; Ngumar, Sutjipto
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 11 (2016): Jurnal Ilmu & Riset Akuntansi
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This research is aimed to test whether internal controls has an influence to the performance of production employees of PT. Brother Silver Products Indonesia Sidoarjo. The sampling technique has been carried out by using proportionate stratified random sampling. The data used is the primary data which has been obtained by issuing questionnaires which are filled in by the production employees of PT. Brother Silver Products Indonesia Sidoarjo as the human resources (HR). The result of the test shows that the influence of internal control has significant and positive influenced to the performance of the employees, control activities has significant and positive influenced to the performance of the employees and monitoring has significant and positive influenced to the performance of the employees. This condition indicates that this research model can be continued in the following analysis. These results are confirmed by the acquisition of the correlation coefficient of 82.5% which shows that simultaneously the correlation or relationship among variables to the performance of the production employees of PT. Brother Silver Products Indonesia Sidoarjo as human resources is firm.Keywords: Control environment, control activities, monitoring and the performance of the employees.
PENGARUH FAKTOR INTERNAL DAN EKSTERNAL PERUSAHAAN TERHADAP AUDIT DELAY Rahmawati, Selvia Eka; Suryono, Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 7 (2015)
Publisher : STIESIA

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Audit delay can be defined as the length of time in finishing audit which is measured from the closing date of annual book to the date of the finishing of independent audit report. This research is meant to find out empirical evidence about audit delay factors on the manufacturing companies which are listed in Indonesia Stock Exchange (IDX) from 2011 to 2013. Some factors which are examined in this research are i.e.: profitability, solvability, operation complexity, audit opinion and Public Accountant Office size as the independent variables, meanwhile the dependent variable is audit delay.The samples are manufacturing companies which are listed in IDX from 2011 to 2013. The data is the secondary data and the sample collection method has been done by using purposive sampling. The multiple linear regressions analysis is used as the analysis instruments on the 5% significance level. The samples are 96 companies with three years observation periods so 288 observation objects have been selected.The result of the examination shows that the firm size, profitability and operation complexity have negative influence to the audit delay whereas the solvability, auditors’ opinion, and Public Accountant Office size variables do not have any influence to the audit delay.Keywords: Audit delay, Profitability, Solvability, Operation Complexity, Auditors’ Opinion, and Size of Public Accountant Office (KAP).
ANALISIS SIA SIKLUS PENJUALAN PADA PT. ENSEVAL PUTERA MEGATRADING TBK SURABAYA Sholichah, Ninik; Ardini, Lilis
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 5 (2017)
Publisher : STIESIA

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ABSTRACTA good companies will have various competitive advantages when they have good information system, so theywill be able to compete with other companies. This research is meant to analyze the sales cycle of accountinginformation system at PT. Enseval Putera Megatrading, Tbk Surabaya. The research has been done by seeing theimpact and the internal control in the company. This research has been carried out by using qualitative methodin which the qualitative research has been conducted in natural condition and inventive. The technique has beencarried out by using interview technique in which the interview is the verification of the information which hasbeen obtained before. The result of this research shows that the impact of accounting information system on salescycle is quite effective. The internal control system which has been implemented by the company is considered tobe firm. It has been found that the existence of internal control which has been implemented by the company inthe procedure of sales system can minimize the existing risk.Keywords: Accounting Information System, Sales, Control.

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