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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 RETURN SAHAM PADA PERUSAHAAN FOOD AND BEVERAGES YANG TERDAFTAR DI BEI Septianti, Wildi Age Yulia; Idayati, Farida
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 7, No 1 (2018)
Publisher : STIESIA

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Abstract

Penelitian ini untuk menguji pengaruh rasio keuangan terhadap return saham pada perusahaan foodand beverages yang terdaftar di Bursa Efek Indonesia (BEI). Dalam penelitian ini likuiditas diukurmenggunakan rumus Current Ratio (CR), Solvabilitas diukur dengan Debt to Equity Ratio (DER),Profitabilitas diukur dengan Return On Asset (ROA), Aktivitas diukur dengan Total Asset Turn Over(TATO), Nilai pasar diukur dengan Earning Per Share (EPS). Populasi dalam penelitian ini adalahperusahaan manufaktur sektor food and beverages yang terdaftar di Bursa Efek Indonesia (BEI). Teknikpengambilan sampel menggunakan purposive sampling dan diperoleh 11 sampel perusahaan dengantotal pengamatan sebanyak 55 (11x5 tahun) perusahaan manufaktur sektor food and beverages yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2012-2016. Pengujian hipotesis penelitian inimenggunakan teknik analisis regresi berganda. Hasil penelitian ini menunjukkan Debt to Equity Ratio(DER) dan Earning Per Share (EPS) berpengaruh positif terhadap return saham, sedangkan CurrentRatio (CR), Return On Asset (ROA), Total Asset Turn Over (TATO) tidak berpengaruh terhadap returnsaham. Kata Kunci: Current Ratio, Debt to Equity Ratio, Return On Asset, Total Asset Turn Over, Earning Per Share
PENGARUH KINERJA KEUANGAN DAN GROWTH OPPORTUNITY TERHADAP RETURN SAHAM Anggrahini, Dian Puspita; Priyadi, Maswar Patuh
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 3 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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Financial statement is the statement which shows the current financial condition of company in a certain periods. A good financial performance is able to influence the stock price, because financial performance describes one of the performance of the companies. This research is meant to test: (1) the influence of Current Ratio to the stock return, (2) the influence of Return on Assets to the stock price, (3) the influence of growth opportunity to the stock return. The population of this research is property and real estate companies which are listed in Indonesia Stock Exchange in 2011-2014 periods. The sample collection technique has been determined in thi research i.e. purposive sampling, and 116 companies sample during 4 years have been selected. This research uses multiple linear regressions.The result of this research shows that: (1) Current ratio does not have any influence to the stock price. (2) Return on asset has positive influence to the stock return. (3) Growth opportunity does not have any influence to the stock return.Keywords:Current Ratio, Return on Asset, Growth Opportunity
PENGARUH INFLASI DAN PROFITABILITAS TERHADAP HARGA PASAR SAHAM Firdiana, Merindha; Amanah, Lailatul
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 12 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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The purpose of the research is to find out and to analyze the influence of inflation and profitability to the stock market price of manufacturing companies which are listed in Indonesia Stock Exchange in 2012-2014 periods. The sample collection has been carried out by using purposive sampling method, and the samples are 73 companies manufacturing with the observation period from 2012 to 2014, so 219 observation data have been obtained. The secondary data sources in this research have been obtained from the official website of Indonesia Stock Exchange. The data analysis technique has been done by using multiple linear regressions analysis and SPSS program. Based on the result of the analysis, it can be concluded that (1) Inflation has significant and negative influence to the stock market price on the companies which are listed in the Indonesia Stock Exchange. (2) Profitability (ROA) has significant and positive influence to the stock market price of the manufacturing companies which are listed in Indonesia Stock Exchange.Keywords: Inflation, profitability, stock price
PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN YANG TERMASUK DALAM LQ 45 Di BURSA EFEK INDONESIA Rukmana, Ragita Indria; Mildawati, Titik
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 1 (2015)
Publisher : STIESIA

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This main aims of this studyis to testwhether the good corporate governance itindriamechanism which consistsofmanagerial ownership structures, institutional ownership, independent commissioner, and audit quality haveinfluence to the firm value by using Price to Book Value (PBV). The analysis technique is the F statistic testwhich describes whether all independent variables which are included in the model have simultaneous influenceto the dependent variable and the t statistic test which describes how far the influence of one independentvariable individually in explaining the variation of dependent variable with the trust level is 5%. The result ofthe research describes that goodness of fit (model feasibility test) of managerial ownership structures,institutional ownership, independent commissioner, and audit quality have influence to the firm value by usingprice to Book Value (PBV). Meanwhile, partially the managerial ownership has influence to the firm value,institutional ownership has influence to the firm value, and independent commissioner has influence to the firmvalue. Nevertheless, the audit quality does not have any influence to the firm value.Keywords: Price to Book Value (PBV), Management Ownership, Institutional Ownership, IndependentCommissioner,and Audit Quality.
PENGARUH CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL MODERATING Suhartanti, Tutut; Asyik, Nur Fadjrih
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 8 (2015)
Publisher : STIESIA

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This research is meant to examine the influence of corporate governance mechanism which is proxy by managerial ownership, institutional ownership, and the number of commissioners which is moderated by financial performance to the firm value. The population has been obtained by using purposive sampling method on the companies which are listed in Indonesian Stock Exchange (IDX) during the 2010-2013 periods and it is based on the determined criteria then nine automotive companies have been selected as samples. The examination of the hypothesis has been done by using multiple linear regression analysis and the SPSS application. it can be concluded indicate from the analysis that the financial performance has an impact on corporate governance mechanism and simultaneously it has positive and significant impact on the firm value. it means that the enhancement of company performance and the implementation of corporate governance mechanism. Thus, the trust of the investors will rise and it will be responded positively through the enhancement of the stock price of the company which can increase the firm value.Keywords: Managerial Ownership, Institutional Ownership, the number of the Board of Commissioner, Financial Performance, Firm Value
PENGARUH KEBIJAKAN PERUSAHAAN DAN STRUKTUR KEPEMILIKAN TERHADAP NILAI PERUSAHAAN Viveronica, Dwi Aldonna; Amanah, Lailatul
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 6 (2017)
Publisher : STIESIA

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ABSTRACTThe primary objective of the company is to optimize the firm value, this research is aimed to examine the influence of firm policies and ownership structure to the firm value.This research is a quantitative research with the population is all manufacturing companies which are listed in Indonesia Stock Exchange in 2011-2015 periods. The selection of the research sample has been done by using purposive sampling method and seven companies which have metthe criteriawith 5 year research periods so the number of the observation is 35 observations. The analysis technique has been done by using multiple linear regression analysis and the SPSS 20.Based on the result of goodness of fit test the models which have been built have met the fit criteria. The result of the research indicates that (1) debt policy give negative influence to the firm value, (2) the investment policy give positive influence to the firm value, (3) dividend policy does not give any influence to the firm value, (4) institutional ownership give positive influenceto the firm value (5) managerial ownership does not give any influence to the firm value.Keywords: debt policy, investment policy, dividend policy, ownership structure.
PENERAPAN E-GOVERNMENT DAN GOOD GOVERNANCE TERHADAP PELAYANAN E-SAMSAT JAWA TIMUR Wardani, Fannisya Surya; Ngumar, Sutjipto
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 7, No 2 (2018)
Publisher : STIESIA

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Penelitian ini bertujuan untuk mengetahui dan menganalisis penerapan E-Government dan Good Governance terhadap pelayanan E-SAMSAT. Tingkat keberhasilan layanan E-SAMSAT Jawa Timur merupakan permasalahan yang menjadi salah satu tolak ukur dalam penerapan E-Government. Ruang ligkup yang digunakan dalam penelitian ini adalah staf Kantor Bersama SAMSAT Mojokerto pada bagian operasional pelayanan. Metode analisis dalam penelitian ini merupakan penelitian kualitatif. Data yang digunakan peneliti bersumber data wawancara dan dokumentasi yang meliputi pembayaran Pajak Kendaraan Bermotor (PKB) melalui aplikasi E-SAMSAT Jawa Timur. Teknik analisis data yang digunakan dalam penelitian ini menggunakan data secara observasi, wawancara, dan dokumentasi. Hasil analisis dalam penelitian ini adalah pengenalan pelayanan E-SAMSAT yang banyak terjadi hambatan. Yang menjadi kendala diantaranya adalah kurangnya pengetahuan masyarakan akan layanan E-SAMSAT Jawa Timur. Dikarenakan dari pihak pemerintah sendiri yang kurang mengadakan sosialisasi. Kendala selanjutnya ketersediaan koneksi jaringan yang tidak stabil sehinga dapat menurunkan pemasukan. Temuan dalam penelitian ini adalah layanan E-SAMSAT Jawa Timur yang telah berjalan tetapi belum sesuai dengan ekspetasi. Implikasi peneliti menyatakan bahwa telah berjalannya layanan pemerintah secara online (E-Government) tetapi dalam kenyatannya dilapangan masih beberapa kendala sehigga jumlah wajib pajak yang membayar PKB melalui E-SAMSAT Jawa Timur masih sedikit.Kata Kunci: E-Government, Good Governance, Pajak Kendaraan Bermotor, E-SAMSAT
RISK – BASED AUDIT ATAS PENJUALAN (Studi Kasus Pada PT. UNITED MOTORS CENTRE) Kumalasari, Intan Asri; Sapari, Sapari
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 5 (2016): Jurnal Ilmu & Riset Akuntansi
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Sales are one of the existing factors which can generate profit in business; when the sale of goods is high, it will gain more profit obtains and the risk that might occur will be high as well. The establishment of audit on sales is expected to find out the information which free from fraud, so that it will increase efficiency and effectiveness of the sales of the company and the objective of the company can be achieved. This research is meant to develop the risk based audit method on sales at PT. United Motors Centre. With the risk based audit, when the risk is high and the attention that has to be given is getting great in order to ensure that the risk adequacy on a company can be managed in accord with the risk limit that has been determined by the company. This research is field study method and the technique applies observation, interview, and inspection. The result of this research shows that source of the risk is in the weak bond of a system and procedures (process, human resources, or internal control), environment and ways of working not conducive moreover some policies of the company are consider to be loose in dealing with the problems, and it has the potency to influence the security of the firm assets, statement reliability, and information that is related to financial, and functional efficiency and effectiveness in using the company resources.Keywords: Risk-based Audit, Sales, Risk Sources, Risk Potency.
PENGARUH KEPUTUSAN INVESTASI,PENDANAAN, KEBIJAKAN DIVIDEN, DAN MODAL INTELEKTUAL TERHADAP NILAI PERUSAHAAN Eveline, Debby Gabriella; Amanah, Lailatul
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 1 (2017)
Publisher : STIESIA

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Maximizing firm value is one of company priorities in running its operations. Firm value which is reflected in share price is one of important elements for investors who want to invest their capital. This research is meant to examine the influence of investment decision, funding decision, dividend policy, intellectual capital to firm value of manufacturing companies which are listed in Indonesia Stock Exchange (IDX).The population has been obtained by using purposive sampling method to the manufacturing companies which are listed in Indonesia Stock Exchange in 2012-2014 periods and they have been selected based on the determined criteria so manufacturing companies have been obtained as samples. The analysis method has been carried out by using multiple linear regressions analysis and the SPSS application. The result of goodness of fit test shows that investment decision, funding decision, and dividend policy is the explanatory factor of firm value. The result of hypothesis test which has been done by using t test shows that funding decision and intellectual capital has an influence to the firm value 000 whereas investment decision and dividen policy does not have any influence to the firm value. Keywords: Investment decision, funding decision, dividend policy, intellectual capital.
PENGARUH PAD, DAU, DAK DAN DBH TERHADAP ALOKASI BELANJA DAERAH Pertiwi, Elisa Rahmawati; Rahayu, Yuliastuti
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 11 (2017)
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ABSTRACTThis research is meant to analyze and to examine the Local Own Source Revenue (PAD), general allocation fund (DAU), special allocation fund (DAK), and Profit Sharing Fund (DBH) to the local expenditure allocation (ABD). The population of this research is all districts / cities in East Java Province, with the numbers of samples are 35 districts / cities.This research has been carried out by using quantitative approach and secondary data in the form of Budget Realization Statement which has been presented in Examination Result Report of The Audit Board of The Republik of Indonesia of districts / cities in East Java Province in 2012-2015 periods. The analysis has been carried out by using multiple linear regressions analysis technique with SPSS 16 application (Statistical Product and Service Solutions).The result of the research which has been carried out by using multiple linear regressions shows that: 1) Local Own Source Revenue gives positive influence to the local expenditure allocation at districts / cities government in East Java province, 2) General allocation fund gives positive influence to the local expenditure allocation at districts / cities government in East Java province, 3) specific allocation fund gives positive influence to the local expenditure allocation at districts / cities government in East Java province, 4) Profit sharing fund gives positive influence to the local expenditure allocation at districts / cities in East Java province. Keywords: Local own source revenue, general allocation fund, specific allocation fund, profit sharing fund, local expenditure.

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