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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 RASIO KEUANGAN TERHADAP PERINGKAT SUKUK Malia, Lidiya; Andayani, Andayani
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 11 (2015)
Publisher : STIESIA

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Abstract

The rate of sukuk can become the consideration for the investors to purchase the sukuk of a company since the rate of sukuk is an informative statement which can be used as the standards of the risk of investment failure. The rate of sukuk can be influenced by various factors and one of the factors is the financial factor of the company which is analyzed by using financial ratio. The purpose of this research is to test the influence of the financial ratio (liquidity, productivity, profitability, and solvability) to the rate of sukuk. The samples are 17 companies which have been selected by using purposive sampling of the companies which have published their sukuk which are listed in Indonesia Stock Exchange and Indonesia Bond Market Directory in 2009-2013 periods. The quantitative method have been used the method of research and the analysis technique has been done by using multiple linear regressions and SPSS statistic test instrument 16.0 version. The result of the research shows that liquidity ratio, productivity ratio, profitability ratio, and solvability ratio simultaneously have an influence to the rate of sukuk and it is feasible to be the research model. The result of partial test shows that liquidity ratio and solvability ratio has positive influence to the rate of sukuk whereas productivity ratio and profitability ratio does not have any influence to the rate of sukuk.Keywords: Sukuk, Liquidity, Productivity, Profitability, Solvability
PERANAN AUDIT INTERNAL TERHADAP KEPATUHAN STANDAR OPERASIONAL PROSEDUR (SOP) PADA PT X Wulandari, Tri; Fidiana, Fidiana
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 7 (2017)
Publisher : STIESIA

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Abstract

ABSTRACTThis research’s goal is for knowing the role of internal audit to Standard Operating Procedure (SOP) in PT X, checking employee performance to reach an effective and efficient performance it is also to see the result of employee performance which its possibility doing standard operating procedure deviation had been done by the parties of internal company.This reseach is a descriptive research, done in PT X. The subject is the head of department (Internal Audit, Accounting, Financial and Credit Analyst). The object is the role of Internal Audit to standard operating procedure obeisance. The datas collecting techniques are interview and documentation. Research analyze technique is qualitatif analyze by using primary and secondary data. The result of this research shows that the role of internal audit to standar operasional procedure obeisance of PT X is very important. It can be seen by employee performance already good enaugh in doing their duties and function given by the company. In other hand at a new education year, happen some cancelled jobs on such kind of parts as maintenance and administration. It is showed by audit result gound that shows some system and procedure deviation caused by the lack of company documents checking.Keywords : Internal Audit, Standard Operating Procedure, Performance
FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR TAHUN 2010-2014 Sari, Hani Kartika; Priyadi, Maswar Patuh
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 6 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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Abstract

Time difference between financial statement date and audit opinion date in the financial statement indicates the length of completion time which is needed by the auditor to finish the audit. The time difference in audit is known as Audit Delay. This research is meant to test the influence of firm size, solvability, profitability, Public Accountant Firm reputation, audit opinion, audit tenure to the audit delay. The population is all manufacturing companies which are listed in the IDX in 2010-2014 periods. The sample collection technique has been carried out by using purposive sampling. Purposive sampling is the sample determination technique with a certain consideration. The amount of samples in one year is 83 companies. The secondary data has been applied in this research in the form of annual financial statement of the company from the IDX. The data analysis technique has been carried out by using multiple linear regressions analysis with significance level 5%. The result of the research shows that variables firm size, profitability, and public accountant firm reputation have negative influence to the audit delay, solvability has positive influence to the audit delay. Audit opinion and audit tenure does not have any influence to the audit delay.Keywords: Audit delay, firm size, solvability, profitability, audit tenure.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN GOOD CORPORATE GOVERNANCE TERHADAP PENGHINDARAN PAJAK Hidayati, Nurul; Fidiana, Fidiana
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 3 (2017)
Publisher : STIESIA

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Abstract

This research is aimed to find out the influence of Corporate Social Responsibility (CSR) and goodcorporate governance (independent commissioners, audit committees, audit quality) to the corporate taxavoidance. The research samples are 11 multinational companies manufacturing sector which are listed inIndonesia Stock Exchange (IDX) with 44 observations and these companies have been selected by usingpurposive sampling. The data analysis in this research has been carried out by using multiple regression analysisand Corporate Social Responsibility (CSR) independent variable which is proxy by the CSRDI, the proportion ofindependent commissioners, the number of audit committee, and audit quality (PAF size) to the tax avoidancewhich is proxy by current ETR.The result of the research shows that the CSR give positive influence to the taxavoidance. It means that when the CSR level is getting high (the company conducts a lot of disclosure of socialactivities item) the tax avoidance which is carried out by the company will be high as well. It is caused by someCSR items can reduce taxable income. Meanwhile, the independent commissioner, audit committee, and auditquality do not give any influence to the tax avoidance.Keywords: Corporate social responsibility, good corporate governance, tax avoidance
FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN Febryanthi, Sherlina; Amanah, Lailatul
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 12 (2017)
Publisher : STIESIA

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Abstract

This research is aimed to examine some factors i.e. profitability, leverage, liquidity, firm size, public accounting firm reputation, auditor opinion, and firm age which gives influence to the timeliness of the submission of financial statement. This research is a quantitative research, the population is manufacturing companies which are listed in Indonesia Stock Exchange in 2012-2016 periods. The sample collection has been done by using purposive sampling technique and 9 companies which have met the criteria have been selected as samples and 45 observations has been obtained. The data analysis technique has been carried out by using multiple linear regressions. Based on the result of the test, it can be concluded that profitability gives negative influence to the timeliness of the submission of financial statement, leverage gives positive influence to the timeliness of the submission of financial statement, liquidity gives positive influence to the timeliness to the submission of the financial statement, firm size does not give any influence to the submission of financial statement, public accountancy firm reputation does not give any influence to the timeliness of the submission of financial statement, and firm age does not give any influence to the timeliness of the submission of financial statement.Keywords: Profitability, leverage, liquidity, company size, auditors opinion
PENGARUH KUALITAS AUDITOR DAN CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA Ridlo, Mukhlisur; Kurnia, Kurnia
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 2 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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This study aimed to examine the effect of quality of auditor and corporate governance on earnings management in manufacturing companies. Quality of auditor in this study using the Big four auditors and auditors Non-Big four. Corporate governance in this study can be divided into three variabels, namely managerial ownership, institutional ownership, and the proportion of independent commissioners. Based on the results of the study showed that the quality of auditors and corporate governance is not significant. but in This study shows the data that the companies audited by auditors Big four showed a positive association between quality of auditor practice earnings management. Managerial ownership and institutional ownership are not significantly affect earnings management. the regulation on the proportion of the board of commissioners at the board causing the proportion of board of commissioners on the board of directors is only used as a formality and can reduce the level of objectivity in their work. Keywords: quality of auditor, corporate governance, earnings management.
DAMPAK AUDIT MANAJEMEN TERHADAP SUMBER DAYA MANUSIA BAGIAN PEMASARAN PADA PT UNITED INDO SURABAYA Prima, Honestya Citranan; Ngumar, Sutjipto
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 12 (2015)
Publisher : STIESIA

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The purpose of this research is (1) to understand the human resources management audit implementation in assessing marketing department performance, and (2) to analyze things which improve marketing performance. Qualitative descriptive approach is used as the data analysis technique which is performed by collecting necessary data which is related to the management audit in order to measure the human resources performance at PT United Indo Surabaya.The result of human resources management audit shows that the problem which is encountered by PT United Indo Surabaya is the placement of employees does not match with their competency and the training procedures do not match with the goal-setting work. The existence of the placement of employees does not match with their competency, so the human resources performance is ineffective and inefficient. Apart from that, the training procedures do not match with the goal-setting work. The loss of motivation occurs because the employees are not motivated to do their best on their tasks. The employees do not know their strengths and weaknesses since the placement of employees does not matched with their competency.In accordance with the human resources of marketing department management audit, it is expected that the company management party is able to analyze and to make policies to the improvement so the human resources of marketing department management audit can be the control instrument on marketing department so effectiveness and efficiency of marketing department can be achieved since marketing is the front line of the company in marketing its products.
MENGUNGKAP KECURANGAN PENCATATAN PERSEDIAAN BARANG STUDI KASUS PADA PT. AGUNG AQUATIC MARINE Ibraraharie, Maharditya Nanda; Ardini, Lilis
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 10 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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This research is meant to comprehend and to analyze how the implementation of the internal control system in the goods inventory procedures and to analyze whether the internal control of goods inventory can decrease fraud on the inventory recording. This research applies qualitative data analysis in which the data analysis has been carried out by conducting observation, interviews and documentation The result of discussion and analysis is the existence of excess of functions which has been performed by the receiving department and warehouse department. Then there is a fraud that has been committed by the warehouse department in the product packaging process which is done by using Styrofoam, carton and plastic, and the last problem is there is no accurate information about the availability of goods in the warehouse. The conclusion of these problems which are faced by PT. Agung Aquatic Marine is the process of inventory recording that is the organizational structure of the company is incomplete so that the excess of functions occur, then lack of supervisory about the warehouse department or the activity of the companyKeywords: Fraud, Inventory, Internal Control.
FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT PENJUALAN Kristi, Ronny Januar; Ardini, Lilis
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 6 (2015)
Publisher : STIESIA

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The purpose of this research is to find out price, product quality and service variables to the sales level. The respondents are the customers who have purchased Honda motorcycle and 100 respondents have been selected as samples, the observation periods were conducted in 2014. The data is the primary data and the secondary data. The primary data is observation and questionnaires. The secondary. Research method in this research is quantitative; linear regressions analysis is used as the analysis technique. The instrument in this research is questionnaires which are issued to the customers who have purchased Honda motorcycle at PT. Daya Anugrah Mandiri Surabaya. The result of the research is shows that price variables has positive and significant influence to the sales level which means that price which has been offered by the company is relatively low and affordable for the customers so its sales level increases, product quality variable has positive and significant influence to the sales level which means that when the quality of product which is demanded by the customer is getting better, the sales level is getting high as well, and service variable has positive and significant influence to the sales level which means that when the service which has been provided by the company to the customer is getting better, it will increase the revenue of the company, and the variable which has dominant influence to the sales level is service.Keywords: price, product quality, service and sales level
PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN DENGAN PENGUNGKAPAN CSR SEBAGAI VARIABEL MODERASI Andriani, Siska; Subardjo, Anang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 5 (2017)
Publisher : STIESIA

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ABSTRACTThis research is meant to find out the influence of financial performance to the firm value which ismediated by Corporate Social Responsibility (CSR) to the LQ45 companies which are listed in Indonesia StockExchange. The research approach has been done by using quantitative and the population is all LQ45 companieswhich are listed in Indonesia Stock Exchange in 2012-2015 period, the sample collection technique has been doneby using purposive sampling so 20 LQ45 companies have been selected as samples. The measurement of CSRvariable has been done by using Corporate Social Disclosure Index (CSDI), The measurement of financialperformance has been done by using Return on Assets (ROA) and The measurement of Return on Equity andfirm value has been done by using Price to Book Value (PBV). Based on the result of the hypothesis test, it can beconcluded that financial performance gives direct positive influence to the firm value and the CSR as themoderating variable can strengthen the influence of financial performance to the firm value.Keywords: Return on asset, return on equity, corporate social responsibility, firm value

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