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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 PAD, DAU, DAK DAN BELANJA MODAL TERHADAP PERTUMBUHAN EKONOMI Qomariyahti, Nova Dwi; Hermanto, Suwardi Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 11 (2017)
Publisher : STIESIA

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ABSTRACTThis research is aimed to examine the influence of Local Own Source Revenue, General Allocation Fund, Special Allocation Fund and Capital Expenditure toward the economy growth. This research applies secondary data in the form of budget realization report from each Local Government which has been collected from the Audit Board of Indonesia East Java Province and the economic growth data which has been collected from the Statistics Indonesia of East Java Province. The samples are 132 Districts / Cities in East Java and the data analysis has been carried out by using multiple linear regressions analysis. The result of the regressions analysis shows that Local Own Source Revenue, General Allocation Fund, and Special Allocation Fund give positive influence to the economic growth. Meanwhile the capital expenditure does not give any influence to the economy growth. The amount of R2 is 36.4% which can be explained by independent variables i.e. Local Own Source Revenue, General Allocation Fund, Special Allocation Fund and Capital Expenditure whereas the remaining is 63.6% which can be explained by other variables which are not included in the research models.Keywords: Local Own Source Revenue, Fiscal balance, capital expenditure, economy growth.
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP AUDIT DELAY PADA PERUSAHAAN PERBANKAN Zebriyanti, Devi Eka; Subardjo, Anang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 1 (2016): Jurnal Ilmu & Riset Akuntansi
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The purpose of this research is to test the influence profitability, leverage, firm size, auditor opinion, and the size of Public Accountant Office to the audit delay. The population is all banking companies which are listed in Indonesia Stock Exchange (IDX) in 2010-2014 periods. The sample collection technique has been done by using purposive sampling which is done by selecting sample based on certain criteria which is desired by the researcher. The samples are 31 companies with five years observation period so 155 observation objects have been selected. The data is the secondary data in the form of annual financial statement of the company which has been obtained from Indonesia Stock Exchange (IDX). The data analysis technique has been done by using multiple linear regressions and its significance level is 5%. The result of the research shows that firm size and the size of public accountant has negative influence to the audit delay. Meanwhile, profitability, leverage and auditor opinion do not have any influence to the audit delay.Keywords : Profitability, Leverage, Firm Size, Auditor Opinion, Size of Public Accountant Office
PENGARUH DANA ALOKASI UMUM, DANA ALOKASI KHUSUS DAN DANA BAGI HASIL TERHADAP PENINGKATAN PENDAPATAN ASLI DAERAH MELALUI BELANJA MODAL SEBAGAI VARIABEL INTERVENING Lede, Joseph Wego
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 1, No 2 (2012)
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Penelitian ini bertujuan untuk menguji secara empiris apakah DanaAlokasi Umum, Dana Alokasi Khusus dan Dana Bagi Hasil berpengaruh terhadappeningkatan Pendapatan Asli Daerah melalui Belanja Modal sebagai variabelintervening pada 38 Kabupaten/Kota di propinsi Jawa Timur. Metode yangdigunakan dalam penelitian ini adalah metode kuantitatif, dengan pengujianregresi berganda menggunakan analisis jalur (path analysis). Variabel dalampenelitian ini adalah DAU, DAK, DBH sebagai variabel independen, PADsebagai variabel dependen dan Belanja Modal sebagai variabel intervening.Sampel dalam penelitian ini adalah Data realisasi Anggaran Pendapatan danBelanja Daerah (APBD) di 38 Kabupaten/Kota pada Propinsi Jawa Timur tahunanggaran 2007, 2008 dan 2009. Hasil penelitian membuktikan bahwa DanaAlokasi Umum, Dana Alokasi Khusus, Dana Bagi Hasil dan Belanja Modalsecara simultan tidak signifikan berpengaruh terhadap peningkatan PendapatanAsli Daerah. Dana Alokasi Umum, Dana Alokasi Khusus dan Dana Bagi Hasiltidak signifikan berpengaruh terhadap Belanja Modal pada Kabupaten/Kota diJawa Timur. Hal ini dapat dilihat bahwa Adjusted R Square hanya sebesar 0,007%variabel Belanja Modal dapat dijelaskan oleh variabel independen yaitu DanaAlokasi Umum, Dana Alokasi Khusus dan Dana Bagi Hasil berpengaruh terhadapBelanja Modal. Sedangkan sisanya sebesar 99,93% dipengaruhi oleh variabel lainyang tidak dijelaskan oleh model dalam penelitian ini. Secara parsial variabelDana Alokasi Umum, Dana Alokasi Khusus dan Dana Bagi Hasil juga tidaksignifikan berpengaruh terhadap Belanja Modal. Begitu juga dengan BelanjaModal tidak signifikan berpengaruh terhadap peningkatan Pendapatan AsliDaerah. Hasil statistik dari model summary menunjukan bahwa besarnya adjustedR² adalah sebesar -0,006. Hal ini menunjukan bahwa variabel independent BMhanya mampu menjelaskan variabel PAD sebesar 0,7% sedangkan sisanya sebesar99,93 % dijelaskan oleh variabel lain diluar model. Dari tabel 3 dapat dilihatbahwa DAU tidak signifikan berpengaruh tidak langsung positif terhadap BelanjaModal, DAK tidak signifikan berpengaruh tidak langsung positif terhadap BelanjaModal dan DBH tidak signifikan berpengaruh tidak langsung positif terhadapBelanja Modal. Pada tabel 10 dapat dilihat bahwa Belanja Modal tidakberpengaruh langsung terhadap Pendapatan Asli Daerah. Karena variabel –variabel tersebut tidak berpengaruh langsung maka hubungan antar variabeltersebut tidak dapat dimasukan dalam perkalian tidak langsung. Hal ini berartibahwa Belanja Modal tidak dapat dijadikan sebagai variabel intervening untukmemediasi pengaruh DAU, DAK dan DBH terhadap Pendapatan Asli Daerah, artinya bahwa meningkatnya Belanja Modal tidak mempengaruhi peningkatanPendapatan Asli Daerah.Kata Kunci: Dana Alokasi Umum, Dana Alokasi Khusus, Dana Bagi Hasil,Belanja Modal dan Pendapatan Asli Daerah.
PENGARUH GROWTH OPPORTUNITY, PROFITABILITAS DAN KEBIJAKAN DIVIDEN TERHADAP STRUKTUR MODAL Wahyuni, Irma; Ardini, Lilis
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 4 (2017)
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This research is aimed to find out the influence of growth opportunity, profitability and dividend policy to the capitalstructure of manufacturing companies which are listed in Indonesia Stock Exchange in 2012-2014 periods. Thepopulation is all manufacturing companies which are listed in Indonesia Stock Exchange (IDX) in 2012-2014periods and they have been selected by using purposive sampling, so 26 manufacturing companies which have metthe criteria have been selected as samples. The data analysis techniques has been done by using multiple regressionanalysis and the dependent variable is capital structure and the independent variables are growth opportunity,profitability and dividend policy by using SPSS. The result of goodness of fit test shows that growth opportunity,profitability and dividend policy are the explanatory factors from the capital structure. The result of determinationcoefficient test has proved that the independent variables give influence to the dependent variable. The result ofhypothesis test which has been done by using t test has proved that growth opportunity and profitability givesinfluence to the capital structure. Meanwhile, the dividend policy does not give any influence to the capitalstructure.Keywords: growth opportunity, profitability, dividend policy, capital structure.
PENGARUH KINERJA KEUANGAN DAN STRUKTUR KEPEMILIKAN TERHADAP RETURN SAHAM Lilyani, Anggita Ika; Amanah, Lailatul
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 7, No 1 (2018)
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This research is aimed to examine the influence of financial performance and ownership structure to the stock return. Financial performance is measured by using current ratio, return on assets, debt to equity ratio, and total asset turn over whereas ownership structure is measured by using managerial ownership and institutional ownership. This research is a quantitative research type. The samples have been obtained by using purposive sampling method in which the selection is based on the predetermined criteria. Based on the purposive sampling method, 117 samples have been selected from 39 manufacturing companies which are listed in Indonesia Stock Exchange in 2014-2016 periods. The analysis method has been performed by using multiple linear regressions analysis and 21st version of SPSS program. The result of the research shows that current ratio gives negative influence to the stock returns. Meanwhile, debt to equity ratio, total assets turn over, managerial ownership, and institutional ownership do not give any influence to the stock return.Keywords: Financial Performance, Ownership Structure, Stock Return
PENGARUH PROFITABILITAS, KEPEMILIKAN MANAJERIAL, DER DAN FCF TERHADAP NILAI PERUSAHAAN MELALUI DPR Pertiwi, Nita Tiyas; Priyadi, Maswar Patuh
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 2 (2016): Jurnal Ilmu & Riset Akuntansi
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This research is meant to test: (1) the influence of profitability, managerial ownership, debt policy and free cash flow to the dividend policy and firm value; (2) the influence of dividend policy to the firm value; (3) the influence of profitability, managerial ownership, debt policy and free cash flow to the firm value which is mediated by dividend policy. The population of this research is all manufacturing companies which are listed in Indonesia Stock Exchange in 2008-2014. In this research, the sample collection has been determined by using purposive sampling, and 238 companies have been selected as samples. This research is done by using multiple linear regressions technique and the mediated variable is product of coefficient method. The result of this research shows that: (1) profitability, managerial ownership and free cash flow have influence to the dividend policy and firm value; (2) debt policy does not have any influence to the dividend policy; (3) debt policy and dividend policy does not have any influence to the firm value; (4) dividend policy does not mediate the correlation of profitability, managerial ownership, debt policy and free cash flow to the firm value.Keywords: Profitability, Managerial Ownership, Debt Policy, Free Cash Flow, Dividend Policy, Firm Value
PENGARUH CORPORATE SOCIAL RESPONSIBILITY, KEPEMILIKAN MANAJERIAL DAN KEPEMILIKAN INSTITUSIONAL TERHADAP PROFITABILITAS PERUSAHAAN Wismandana, Nicho Budi; Mildawati, Titik
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 12 (2015)
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The purpose of this research is to test whether the effect of corporate social responsibility, managerial ownership and institutional ownership to company profitability. Method of data collection is purposive sampling method from a secondary data source for 3 years, ie 2011-2013 on the Stock Exchange, so that the samples used in this study as many as 15 companies in the three-year study period, the samples used in this study as many as 45 firm years. The results showed that the disclosure of CSR and institutional ownership has an effect on the profitability of the company, while the managerial ownership does not affect the profitability of the company, because of the managerial ownership is too low so that the performance of managers in managing the company less than optimal and managers as a minority shareholder has not been able to actively participate in making a decision in the company, so it does not affect the profitability of the companyKeywords: Corporate Social Responsibility (CSR), Managerial Ownership, Institutional Ownership, Profitability of the Company
PENGUKURAN KINERJA UNIT KERJA PEMERINTAH DAERAH DALAM PERSPEKTIF VALUE FOR MONEY (Studi Pada Dinas Koperasi dan UMKM Kota Surabaya) Nada, Syaza Lifia; Riharjo, Ikhsan Budi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 11 (2016): Jurnal Ilmu & Riset Akuntansi
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This research is meant to measure, to analyze and to find out the performance at Cooperation Department and Micro, Small, and Medium enterprises in Surabaya city which is measured by using value for money concept. The research method has been carried out by using qualitative. The data collection technique has been conducted by using interview and documentation. Meanwhile, the analysis of performance appraisal has been done on the basis of economic, efficient, effectiveness performance which refers to input, output, and outcome. The result of the discussion and the analysis about performance appraisal at work unit of Local Government in the perspective of value for money in the Cooperation Department and Micro, Small, and Medium enterprises in Surabaya city in 2014-2015 periods shows that in determining economic performance it is done by considering the budget (input) and budget realization. The efficient performance is considered from the amount of the realization f output which has been generated to the input. The effective performance is considered from the output or the outcome which has been succeeded in running the objective of the institution in achieving the expected program. Even though the performance report of Cooperation Department and Micro, Small, and Medium enterprises in Surabaya city shows the achievement of the performance of economic, efficient, and effectiveness is in accordance with the expectation. Nevertheless, the improvement of relevant performance appraisal model is required, by considering the relevancy of the purpose of the activity and the program.Keywords : Value for money, economic, efficient, effectiveness
FAKTOR-FAKTOR YANG MEMPENGARUHI SKEPTISME PROFESIONAL AUDITOR Attamimi, Fikri Muhammad; Riduwan, Akhmad
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 7 (2015)
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This research is meant to analyze the influence of competence, Time budget Pressure, audits’ experience, ethic, independency to the scepticism of professional auditor. The respondents of this research are staff auditors (manager, partner, senior, and junior auditor), on the Public Accounting Office (KAP) in Surabaya. The sample collection has been done by using purposive sampling method which is the sample collection technique is based on the certain criteria. The multiple linear regressions analysis are used as the analysis technique. The result of this research shows that the competency has positive influence to the scepticism of professional auditor. The auditor’s experience has positive influence to the scepticism of professional auditor. The ethic has positive influence to the scepticism of professional auditor. The independecy has positive influence to the scepticism of professional auditor. While time budget pressure has a negative influence to the scepticism of professional auditor.Keywords: Competency, Time Budget Pressure, Experience, Ethic and Independency, Scepticim of Professional Auditor.
PENGARUH KUALITAS AUDIT, INDEPENDENSI AUDITOR, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP MANAJEMEN LABA Qulub, Resky Ega Tatmainnul; Andayani, Andayani
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 5 (2017)
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ABSTRACTThis research is meant to examine out the influence of audit quality (KI), auditors independency (IA), firm size(SIZE), and profitability (PROFIT) to the earnings management (EM). Audit quality is proxy by the length ofthe correlation between the client and the auditor (audit tenure). Firm size is proxy by return on asset (ROA).Earnings management is proxy by the magnitude of discretionary accrual which has been done by usingmodified jones model. The sample is all retail trade companies which are listed in Indonesia Stock Exchange(IDX) in 2012-2015 periods. The sample collection technique has been done by using purposive sampling, sothat the samples are 10 companies with the amount of observation 40 firm years. The analysis method has beencarried out by using multiple linear regressions analysis with the instrument application is SPSS 20th version.The result of the research shows that audit quality and auditor independency give negative influence to theearnings management mean while firm size and profitability does not give any influence to the earningsmanagement.Keywords: Audit quality, auditor independency, firm size, profitability, earnings management.

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