cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota surabaya,
Jawa timur
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
 89   90   91   92   93 
PENGARUH PROFITABILITAS DAN ECONOMIC VALUE ADDED TERHADAP HARGA SAHAM Itla, Itla; Suryono, Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 7, No 2 (2018)
Publisher : STIESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk menguji pengaruh rasio profitabilitas yang diproksikan dengan Return On Asset (ROA) dan Return On Equity (ROE) serta Economic Value Added (EVA) terhadap harga saham melalui laporan keuangan tahunan yang telah disusun oleh perusahaan property and real estate yang terdaftar di Bursa Efek Indonesia. Jenis penelitian ini adalah penelitian kuantitatif. Populasi dalam penelitian ini diperoleh dengan menggunakan metode purposive sampling pada perusahaan property and real estate yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2012-2016 dan berdasarkan kriteria yang telah ditentukan maka diperoleh sampel sebanyak 18 perusahaan. Metode analisis yang digunakan dalam penelitian ini adalah analisis regresi linier berganda dengan alat bantu aplikasi SPSS versi 21. Hasil penelitian menunjukkan bahwa secara simultan variabel Return On Asset (ROA), Return On Equity (ROE) dan Economic Value Added (EVA) memiliki pengaruh terhadap varibel harga saham dengan tingkat signifikansi sebesar 0,000. Secara parsial variabel Economic Value Added (EVA) berpengaruh positif terhadap harga saham sedangkan variabel rasio profitabilitas yang diproksikan dengan Return On Asset (ROA) dan Return On Equity (ROE) tidak berpengaruh terhadap harga saham.Kata kunci: return on asset, return on equity, economic value added, harga saham
FAKTOR-FAKTOR YANG MEMPENGARUHI KELEMAHAN PENGENDALIAN INTERN PEMERINTAH DAERAH Agustina, Gita Putri; Riharjo, Ikhsan Budi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 4 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research is meant to test the influence of environment control, risk measurement, control activity, information and communication also the monitoring to the weaknesses of internal control of government on the section in the local apparatus work unit (SKPD) of Surabaya city. The population is all employees of financial management in 30 the local apparatus work units (SKPD) in Surabaya city. The sample collection technique has been done by using purposive sampling. The analysis technique has been done by performing the multiple linear regressions analysis. The result of this research shows that the control environment has negative influence to the weaknesses of internal control of the government, risk measurement does not have any influence to the weaknesses of internal control of the government, and internal activity has positive influence to the weaknesses of internal control of the government, information and communication has negative influence to the weaknesses of internal control of the government as well as the monitoring does not have any influence to the weaknesses of internal control of the government on SKPD city of Surabaya.Keywords: Environment Control, Risk Measurement, Control Activity, Information and Communication, The Weaknesses of Internal Control.
PENGARUH MEKANISME CORPORATE GOVERNANCE DAN KINERJA KEUANGAN TERHADAP FINANCIAL REPORTING LAG Anggriani, Febry; Hermanto, Suwardi Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 1 (2017)
Publisher : STIESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research is meant to examine the influence of corporate governance mechanism and financialperformance to the lag of the publication of financial statement (financial reporting lag) on every companysectors which are listed in Indonesia Stock Exchange in 2012-2014 periods. The sample has been carried out byusing stratified random sampling method and the collection technique has been selected 25% of go publiccompanies, and the number of observations is 269 annual financial statements which have been issued by theircompany have been retrieved from official website of Indonesia Stock Exchange (www.idx.co.id). Theexamination has been done by using multiple regressions analysis technique and instrument SPSS (StatisticalPackage for Social Science) 18 version, and the independent variables i.e. independent commissioner,managerial ownership, institutional ownership, the size of audit committee, meeting of audit committee,profitability, financial leverage, and liquidity to the dependent variable which is lag of the publication offinancial statement. The result of the research shows that the size of audit committee, meeting of auditcommittee, profitability, financial leverage, and liquidity have negative influence to the lag of the publication offinancial statement whereas independent commissioner, managerial ownership, institutional ownership do nothave any influence to the lag of the publication of financial statement with the contribution of the value ofAdjusted R square 57.3%.Keywords : financial reporting lag, time delay of publication, corporate governance, financial performance
PENGARUH RASIO PROFITABILITAS DAN RASIO NILAI PASAR TERHADAP RETURN SAHAM Sutomo, Lilik; Ardini, Lilis
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 10 (2017)
Publisher : STIESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

ABSTRACTThe purpose of this research is to disclose how the influence of ratios i.e.: profitability (ROE) and market value ratio (PER and EPS) both partial and simultaneous to the stock return on food and beverages companies which are listed in the IDX in 2012-2015 periods. The population is allfood and beveragessector manufacturing companiesin 2012-2015 periods. The samples are 9 food and beverages sectormanufacturing companies and they still exist in the perception periods and they havebeen published in 2012-2015 and selected by using purposive sampling. The analysis method has been done by using multiple regression analysis to obtain comprehensive descriptionaboutthe correlationamong variables. The result of the t-test shows that only the ROE which does not give significant influence to the stock return whereas the PER and the EPS give significant influence to the stock returns. In addition,it has been found from the result of the F-test indicates that ROE, PER and EPS simultaneously giveinfluence to thestock return.Keywords: Return of equity (ROE), price earning ratio (PER), earning per share (EPS), stock return.
FAKTOR – FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT Dwimilten, Eunike; Riduwan, Akhmad
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 4 (2015)
Publisher : STIESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research is meant to find out the influence of competency, independency, accountability, time budget pressure and due professional care to the audit quality. The respondents are auditor staffs from junior to manager position who works at Public Accountant Office in Surabaya and Sidoarjo. The samples are 14 Public Accountant Offices which are represented by 70 people of auditor staffs, who have been selected by using simple random sampling method. The data has been obtained by issuing questionnaires which are directly issued to the respondents in the beginning of April 2015. The multiple linear regressions are used as the analysis technique. The results of the research have proven that i.e.: (a) the competency has positive influence to the audit quality, it means that the qualified audit is obtained from the high competency of auditors; (b) the independency has positive influence to the audit quality, it means that when the independency of an auditors is better, the audit quality is better as well; (c) accountability has positive influence to the audit quality, it means that when the auditors have high responsibility on their jobs, it will generate high audit quality; (d) time budget pressure has positive influence to the audit quality, it means that the time budget can encourage the auditors to maximize the existing time and to generate qualified audit; (e) due profesionalcare has positive influence to the audit quality, it means that when the careful and thoroughly professionalism of an auditor is high, the audit quality is high as well.Keywords: Competency, Independency, Accountability, Time Budget Pressure, Due Professional Care, Audit Quality.
PENERAPAN AUDIT MANAJEMEN KINERJA PT. SUPERINDO UTAMA SURABAYA MENGGUNAKAN BALANCED SCORECARD Rizky, Chandra Meithania; Ngumar, Sutjipto
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 9 (2015)
Publisher : STIESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research is meant to measure how the implementation of performance audit management on PT Superindo Utama Surabaya has been done by using Balanced Scorecard method which is based on 4 perspectives, so it can support the management of the company in achieving the mission and the vision of the company.This research iscarried out by using qualitative descriptive method which is supported by collecting the required datai.e.: documentation and direct interview to the informant. The obtained result of the analysis is comparedto the previous result of the analysis to find out whether there is an improvement to the performance of the company.Based on the analysis result which has been done in 2013-2014 periods, it has been found that the financial perspective applies the ROI standard and the Net Profit Margin shows well performance. The customer perspective shows quite good performance by the presence of customer retention, customer acquisition, and customer satisfaction.The internal business process perspective, companies can perform quite good innovation for the generated products. Moreover, the growth and learning perspective shows that the ability of the company in conducting the employees’ performance assessment can be stated quite well which has been done by using the assessment of Employee Turn Over and Employee Training.Keywords: Performance Measurement, Balanced Scorecard
PENGARUH RASIO PROFITABILITAS TERHADAP HARGA SAHAM PADA EMITEN ILQ 45 Anggrayni, Selvia Ahyu; Idayati, Farida
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 6 (2017)
Publisher : STIESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

ABSTRACTThe Purpose of this research is to empirically net profit margin, return on assets, return on equity, and earning per share to the stock price on LQ 45 index companies which are listed in 2013-2015. This research has been done by using multiple regression analysis and the are 28 companies and the total 84 observations LQ 45 index companies in Indonesia Stock Exchange in 2013-2015 periods. The secondary data has been obtained from Indonesia Stock Exchange. The analysis instrument has been done by using the SPSS version 21.0. The result has been obtained based on the goodness of fit test showed that the regression models is feasible to be used to predict net profit margin, return on asset, return on equity and earnings per share to the stock price to the LQ45 index companies in Indonesia Stock Exchange. The result of determination coefficient (R2) is 26,4% this figure has substantial contribution where as 73,6% is caused by other variables. The result of hypothesis test shows that partially the significant value of t test < 0,05 then the independent variables, i.e. NPM is 0.022; ROA is 0.041; ROE is 0.009; and EPS is 0,023 give positive and significant influence to the share price (closing price).Keywords : net profit margin, return on assets, return on equity, earning per share, stock price
PENGARUH GOOD CORPORATE GOVERNANCE, CORPORATE SOCIAL RESPONSIBILITY, DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN Susanto, Cinditya Marina; Ardini, Lilis
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 7 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research is meant to find out the firm value which has been influencedby Good Corporate Governance, Corporate Social Responsibility, and profitability. The result of this research is expected to give benefit to the company, on the implementation of GCG and CSR which has been carried out by the company in order to give ability to present good performance sothe long term interest of the investors can increase onthe stocks of the company. The population is manufacturing companies which are listed in Indonesia Stock Exchange (IDX) in 2011-2013 periods. The samples have been selected by using purposive sampling so 41 manufacturing companies have been selectedby using the following criteria i.e. first, the company which has publishedtheir annual report consecutively, second, the company which has been done the CSR disclosure in 2011-2013 periods, and the last is the company whichhas presented their financial statement by using Rupiah currency.Based on the result of multiple linear regressions, it has been found that: first, Good Corporate Governance has negative influence to the firm value. Second,Corporate Social Responsibility has significant and positive influence to the firm value. Third, profitability (ROA) has positive influence to the firm value.Keywords:Good Corporate Governance, Corporate Social Responsibility, Profitability, Firm Value
PENGARUH MODAL INTELEKTUAL DAN MEKANISME CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN Triastuty, Siska; Riduwan, Akhmad
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 2 (2017)
Publisher : STIESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research is meant to test the influence of intellectual capital and corporate governance mechanism tothe financial performance. The independent variables are intellectual capital, institutional capital, managerialownership, the proportion of the board of independent commissioner and the board of director. Meanwhile, thedependent variable in this research is the financial performance. The samples are 56 manufacturing companieswith 3 years observation in 2012-2014 periods. The samples have been selected by using purposive sampling.The financial statement data has been obtained from the Indonesia Stock Exchange (IDX). The analysis methodhas been carried out by using multiple linear regressions analysis and the SPSS 20 application.The results ofthis research show that, (1) intellectual capital has positive influence to the financial statement of the company.(2) Institutional ownership does not have any influence to the financial statement of the company. (3)Managerial ownership has positive influence to the financial statement of the company. (4) The proportion of theboard of independent commissioner has positive influence to the financial statement of the company. (5) Theboard of directors does not have any influence to the financial performance of the company.Keywords: Intellectual Capital, Coorporate Governance Mecanism, Financial Performance.
FAKTOR – FAKTOR YANG MEMPENGARUHI KETERANDALAN PELAPORAN KEUANGAN DAERAH Septiawan, Oky; Amanah, Lailatul
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 11 (2017)
Publisher : STIESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

ABSTRACTThe purpose of this research is to examine empirically the influence of human resources quality, the use of information technology, and internal control to the reliability of local government financial reporting. The respondents in this research is all structural officials who are involved in the local government financial reporting. The structural officials who are involved in this research are Local Official Financial Management (PPKD) and Local Financial Management Working Unit (SKPKD). This research has selected theLocal Apparaturs Organization of Surabaya city as the population which consists of Local Secretariats, Local Inspectorate, Local Agencies. The sample collection technique has been done by using purposive sampling which means that the sample collection is based on particular consideration and criteria. The data analysis technique has been carried out by using multiple linear regressions analysis. It has been found from the result of the research that human resources quality, the use of information technology, and internal control are suitable as the explanatory variable and it gives positive influence to the financial reporting reliability.Keywords: Human resources quality, the use of information technology, internal control

Page 91 of 95 | Total Record : 950

 89   90   91   92   93 

Filter by Year

2012 2018


Reset
Filter By Issues
All Issue Vol 7, No 2 (2018) Vol 7, No 1 (2018) Vol 6, No 12 (2017) Vol 6, No 11 (2017) Vol 6, No 10 (2017) Vol 6, No 9 (2017) Vol 6, No 8 (2017) Vol 6, No 7 (2017) Vol 6, No 6 (2017) Vol 6, No 5 (2017) Vol 6, No 4 (2017) Vol 6, No 3 (2017) Vol 6, No 2 (2017) Vol 6, No 1 (2017) Vol 5, No 12 (2016): Jurnal Ilmu & Riset Akuntansi Vol 5, No 11 (2016): Jurnal Ilmu & Riset Akuntansi Vol 5, No 10 (2016): Jurnal Ilmu & Riset Akuntansi Vol 5, No 9 (2016): Jurnal Ilmu & Riset Akuntansi Vol 5, No 8 (2016): Jurnal Ilmu & Riset Akuntansi Vol 5, No 7 (2016): Jurnal Ilmu & Riset Akuntansi Vol 5, No 6 (2016): Jurnal Ilmu & Riset Akuntansi Vol 5, No 5 (2016): Jurnal Ilmu & Riset Akuntansi Vol 5, No 4 (2016): Jurnal Ilmu & Riset Akuntansi Vol 5, No 3 (2016): Jurnal Ilmu & Riset Akuntansi Vol 5, No 2 (2016): Jurnal Ilmu & Riset Akuntansi Vol 5, No 1 (2016): Jurnal Ilmu & Riset Akuntansi Vol 4, No 12 (2015) Vol 4, No 11 (2015) Vol 4, No 10 (2015) Vol 4, No 9 (2015) Vol 4, No 8 (2015) Vol 4, No 7 (2015) Vol 4, No 6 (2015) Vol 4, No 5 (2015) Vol 4, No 4 (2015) Vol 4, No 3 (2015) Vol 4, No 2 (2015) Vol 4, No 1 (2015) Vol 3, No 12 (2014) Vol 3, No 11 (2014) Vol 3, No 10 (2014) Vol 3, No 9 (2014) Vol 3, No 8 (2014) Vol 3, No 7 (2014) Vol 3, No 6 (2014) Vol 3, No 5 (2014) Vol 3, No 4 (2014) Vol 3, No 3 (2014) Vol 3, No 2 (2014) Vol 3, No 1 (2014) Vol 2, No 12 (2013) Vol 2, No 11 (2013) Vol 2, No 10 (2013) Vol 2, No 9 (2013) Vol 2, No 8 (2013) Vol 2, No 7 (2013) Vol 2, No 6 (2013) Vol 2, No 5 (2013) Vol 2, No 4 (2013) Vol 2, No 3 (2013) Vol 2, No 2 (2013) Vol 2, No 1 (2013) Vol 1, No 12 (2012) Vol 1, No 11 (2012) Vol 1, No 2 (2012) Vol 1, No 1 (2012) More Issue