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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 PENDAPATAN DAERAH TERHADAP BELANJA MODAL PADA KABUPATEN/KOTA JAWA TIMUR Permatasari, Isti; Mildawati, Titik
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 whether income of region that consist of Local Own Source Revenues(PAD), General Allocation Fund (DAU), Special Allocation Fund (DAK), and Profit Sharing Fund (DBH)have an influence to the Capital Expenditure in the districts / cities in East Java province in 2010-2014 periods.The samples are 38 districts / cities in East Java province. The data is in the form of secondary data which hasbeen obtained from the realization of Local Government Budget (APBD) report of districts / cities in East Javaprovince and the observation is in 2010-2014 periods that have been obtained from the Statistics Indonesia(BPS) of East Java Province. The data analysis instrument that has been employed in this research is MultipleLinear Regressions Analysis. Based on the result of the test, it shows that 1) Local Own Source Revenues haspositive influence to the Capital Expenditure; 2) General Allocation Fund has positive influence to the CapitalExpenditure; 3) Special Allocation Fund has positive influence to the Capital Expenditure. 4) Profit SharingFunds has positive influence to the Capital Expenditure. The result of this research has positive effect, itindicates when PAD, DAU, DAK, and DBH variables are getting high, and so the allocation of CapitalExpenditure is getting high as well.Keywords: Local Own Source Revenue (PAD), General Allocation Fund (DAU), Special Allocation Fund(DAK), Profit Sharing Fund (DBH), Capital Expenditure
PENGARUH KECERDASAN EMOSIONAL, KECERDASAN SPIRITUAL, DAN PERILAKU BELAJAR TERHADAP TINGKAT PEMAHAMAN AKUNTANSI Junifar, Nurdiansyah; Kurnia, Kurnia
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 10 (2015)
Publisher : STIESIA

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Abstract

The purpose of this research is to test the influence of emotional intelligence, spiritual intelligence, andlearning behavior to the comprehension level of accounting.This research isa quantitative which hasbeen carried out by using comparative casual method which emphasizeson testing theories through themeasurement of the research variables by using statistic procedure. The population is theundergraduate students of 2011, or the final-years of accounting students who have taken 120 ofsemester credit system, the sample selection method has been done by using simple random samplingand 218 students have been selected as samples. The data analysis technique has been done by usingmultiple linear regressions. Based on the result of analysis and hypothesis test it can be concluded asfollow: (1) the emotional intelligence has positive influence to the comprehension of accounting. Itmeans that when the implementation of emotional intelligence is getting better, the comprehension ofaccounting will improve; (2) The spiritual intelligence has positive influence to the comprehension ofaccounting. It means that whentheapplication of spiritual intelligence is getting better, thecomprehension of accountingwill be increased; (3) Learning behavior has positive influence to thecomprehension of accounting. It means that learning behavior which is in appropriate with theobjectives of education is required, in which the learning behavior in accordance with the objective ofeducation can be achieved effectively and efficient, therefore the academic achievement can beimproved.Keywords: Emotional Intelligence, Spiritual Intelligence, Learning Behaviorand Comprehensionof Accounting.
PENGARUH PROFITABILITAS, PERTUMBUHAN PENJUALAN, UKURAN PERUSAHAAN DAN KEPEMILIKAN MANAJERIAL TERHADAP STRUKTUR MODAL Pattinasarani, Stefany Christianingsih; Andayani, Andayani
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 6 (2016): Jurnal Ilmu & Riset Akuntansi
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Abstract

Capital structure is a permanent expenditure which reflects the balance between long term debt and own capital. This research is meant to observe the influence of profitability, sales growth, firm size and managerial ownership to the capital structure on manufacturing companies which are listed in Indonesia stock exchange. The sample of this research is 142 manufacturing companies which are listed in Indonesia stock exchange (IDX) in 2011-2014 periods and 33 of 142 manufacturing companies which have met the sample criteria that consists of many sectors have been selected as saamples. The sample collection technique has been done by using purposive sampling. The result of partial test shows that profitability has significant and negative influence; firm size has significant and positive to the capital structure. Meanwhile, sales growth and managerial ownership do not have any influence to the capital structure.Keywords: profitability, sales growth, firm size, managerial ownership, capital structure.ABSTRAK
PENGARUH PROFITABILITAS DAN KEPUTUSAN INVESTASI TERHADAP NILAI PERUSAHAAN MELALUI KEBIJAKAN DIVIDEN Deviana, Novia; Fitria, Astri
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 3 (2017)
Publisher : STIESIA

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This research is meant to find out the influence of profitability and investment decision to the firm value with theuse of dividend policy as the intervening variable. The population is all manufacturing companies which arelisted in Indonesia Stock Exchange (IDX) in 2011-2014 periods. The sample collection technique has been doneby using purposive sampling and 20 manufacturing companies have been selected as samples. The analysistechnique has been carried out by using path analysis method. The result of this research shows that profitabilitydoes not give any significant influence to the dividend policy. Profitability has positive to the firm value.Investment decision give positive influence to the dividend policy. Investment decision give positive influence tothe firm value. The dividend policy give negative influence to the firm value. Profitability does not give anyinfluence to the dividend policy whereas the dividend policy give negative influence to the firm value, so that thedividend policy cannot mediate the profitability to the firm value. Investment decision give positive influence tothe dividend policywhereas the dividend policy give negative influence to the firm value, so that the dividendpolicy can mediate the investment decision to the firm value.Keywords: firm value, profitability, investment decision, dividend policy
PENGARUH PAJAK DAERAH, RETRIBUSI DAERAH, DAN DANA ALOKASI UMUM TERHADAP BELANJA DAERAH Febriyanti, Ima; Mildawati, Titik
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 12 (2017)
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Abstract

Local expenditure represents all local government expenditures within a budget year. One of the sectors which could potentially finance theLocal Expenditure is local tax, local levies and general allocation funds. Therefore, this is aimed to analyze and to test the Local Tax, Local Levies and General Allocation Funds to the Local Expenditures. The population in this research is Government of Districts / Cities in East Java Province. East Java consists of 29 districts and 9 cities, then 38 samples have been selected to be examined. The data is the secondary data in the form of Budget Realization Report (LRA) from 2014 to 2016 which has been obtained from the Statistics of East Java Province. This research method is quantitative with analysis technique which has been done by using multiple linear regression analysis. It has been proven from the result of this research that Local Tax, Local Retribution and General Allocation Fund give positive influenceto the Local Expenditures. This can be explained by Adjusted R square value of 0.873 or 87.3%, it indicates that the Allocation of Local Expenditure which can be explained variable of Local Tax, Regional Levies and General Allocation Fund is 87.3% while the remaining is 12.7% can be explained by other factors which are not included in this research model.Keywords: Local taxes, local retributions, general allocation fund, local expenditures.
PENGARUH SIZE, GROWTH, PROFITABILITAS, STRUKTUR MODAL, KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN Meidiawati, Karina; Mildawati, Titik
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 2 (2016): Jurnal Ilmu & Riset Akuntansi
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The firm value shows that the prosperity of stakeholders will increase, if the stock price is increased as well. The firm value becomes very important because it reflects the performance of the company which can influence the perception of investors to the company. This research is meant to find out the influence of firm size, the growth of the company, profitability, capital structure, and dividend policy to the firm value. The samples are 21 manufacturing companies which are listed in Indonesia Stock Exchange (IDX) during the 2010-2014 periods and they have been selected by using purposive sampling. The statistic test instrument uses SPSS 22 version which is carried out to perform classic assumption test, multiple linear regressions analysis, and the hypothesis test. Based on the result of normality test, multicolinearity test, heteroscedasticity, and autocorrelation, some variables that deviate from the classic assumption have not been found. The result of the hypothesis test shows that: (1) firm size does not have any influence to the firm value; (2) the growth of the company does not have any influence to the firm value; (3) Profitability does not have any influence to the firm value; (4) capital structure does not have any influence to the firm value; (5) dividend policy does not have any influence to the firm value.Keywords: Total Assets, Profitability, Capital Structure, Dividend Policy, Firm Value.
PENGARUH KINERJA KEUANGAN DAN UKURAN PERUSAHAAN TERHADAP REAKSI INVESTOR Apriliastuti, Apriliastuti; Andayani, Andayani
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 12 (2015)
Publisher : STIESIA

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The purpose of this research is to test the influence of financial performance and firm size to the reaction of investors. The samples are 60 companies which have been selected by using purposive sampling from the manufacturing companies of Food and Beverages sector which are listed in Indonesia Stock Exchange during the 6 years period from 2008 to 2013. The financial statement of the company and Composite Stock Price Index (IHSG) has been obtained from the Indonesia Stock Exchange Gallery. Meanwhile, the financial ratio and the stock price data have been obtained from the Indonesian Capital Market Directory and www.duniainvestasi.com. The classic assumption test and the multiple regressions analysis have been done by using SPSS statistic test version 20.0. The result of this research shows that the regressions models of this research do not have any heteroscedasticity, multicollinearity, and autocorrelation symptoms and the data has been normally distributed. The result of multiple analysis shows that Current Ratio (CR), Dept to Equity Ratio (DER), Return on Assets (ROA), Price Earnings Ratio (PER), and firm size do not have any significant influence to the Cumulative Abnormal Return (CAR). Meanwhile, Total Assets Turnover (TAT) has significant influence to the Cumulative Abnormal Return (CAR).Keywords: Financial Performance, Firm Size, and Investors’ Reaction (Cumulative Abnormal Return).
PENGARUH PROFITABILITAS, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN Rofiqkoh, Esti; Priyadi, Maswar Patuh
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 10 (2016): Jurnal Ilmu & Riset Akuntansi
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This research is aimed to find out the influence of profitability, leverage, and firm size to the corporate social responsibility disclosure. The independent variables in this research are profitability, leverage, and firm size whereas the dependent variable is the corporate social responsibility disclosure. The data is the secondary data in the form of annual report. The population is all sectors of manufacturing companies which are listed in Indonesia Stock Exchange (IDX) in 2012-2014 periods and the sample collection technique has been carried out by using purposive sampling, i.e. the sample is selected based on certain criteria which are in accordance with what has been desired by the researcher. The samples are 52 companies with 3 years observation periods so 156 observation objects have been selected as samples. This research has been carried out by using multiple linear regressions as the analysis technique and SPSS program. The result of the research shows that profitability does not have any influence to the corporate social responsibility disclosure which has been measured by using ROA whereas leverage and firm size has an influence to the corporate social responsibility disclosure which has been measured by using DER and natural logs.Keywords: Profitability, leverage, and firm sizeABSTRAK
PENGARUH KINERJA KEUANGAN PADA HARGA SAHAM (STUDI PADA PERUSAHAAN LQ 45) Siana, Anggita Inggit; Riduwan, Akhmad
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 6 (2015)
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This research is meant to test and to analyze the influence of financial performance on stock price. The financial performance variable is proxy with the Current Ratio, Return on Asset, Debt to Equity, and Price Earnings Ratio, meanwhile the stock price is the proxy from the investor variable. The sample collection has been done by using purposive sampling method in which the sample selection of the company is collected by using the criteria and certain consideration from the researcher. Based on the sample selection method, 10 companies which are included in LQ45 consecutively for 5 years from 2009 to 2013 have been selected as samples. The quantitative analysis method is used as the research method in which the data analysis method is based on the data which can be calculated in order to generate the quantitative assessment. Meanwhile, the multiple linear regressions are used as the analysis technique. The results of this research show i.e.: (a) Current Ratio has positive influence to the stock price; (b) Return on Asset has positive influence to the stock price; (c) Debt to Equity Ratio does not have any influence to the stock price; and (d) Price Earnings Ratio does not have any influence to the stock price.Keywords: Current Ratio, Return On Asset, Debt to Equity, Price Earnings Ratio, and Stock Price
PENGARUH KINERJA KEUANGAN TERHADAP HARGA SAHAM PERUSAHAAN YANG TERDAFTAR DI BEI Sari, Wulandari Puspita; Sapari, Sapari
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 5 (2017)
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Abstract

ABSTRACTStock price reflects the value of a company. If the company achieves good achievement, then the share of thecompany will be demanded by investors. This research is meant to examine the influence of financialperformance which consists of Current Ratio (CR), Return on Equity (ROE), Price Earning Ratio (PER) andEarning Per Share (EPS) to the share price of the companies which are included in LQ45 index which are listedon Indonesia Stock Exchange.The population in this research has been obtained by using purposive samplingmethod on LQ45 companies which are listed in Indonesia Stock Exchange (IDX) in 2011-2015 periods. 21companies have been selected as samples by using the purposive sampling method. The analysis technique hasbeen done by using multiple linear regression; meanwhile the hypothesis test has been done by using t test and Ftest with its significance level is 5%. The classic assumption test which has been done in this research includesnormality test, multicolinearity test, autocorrelation test and heteroscedasticity test with SPSS 23application.Based on the result of the research, it has been found that parttially Current ratio does not have anyinfluence to the share price with its sigificance level > 0.05. Meanwhile, Return on Equity (ROE), PriceEarnings Ratio (PER), and Earning Per Share (EPS) give positive influence to the share price with itssignificance level < 5%. It shows that simultaneously the financial performance give significance influence to theshare price with its significance is < 0.05.Keywords: Current ratio, return on equity, price earnings ratio, earning per share, share price.

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