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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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FAKTOR-FAKTOR YANG MEMPENGARUHI PENERAPAN AKUNTANSI BERBASISIS AKRUAL PADA SKPD KABUPATEN SIDOARJO Adirianto, Moh.; Riharjo, Ikhsan Budi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 11 (2017)
Publisher : STIESIA

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Abstract

ABSTRACTThis research is meant to proof some factors which give influence to the implementation of accrual based accountancy at the local apparaturs work unit of Sidoarjo district. which consists of Human resources, organization commitment, organization culture, and accounting information system. This research applies quantitative method in which this method focuses on the hypothesis test. The research population is 24 local apparaturs work unit of Sidoarjo district. The data collection method has been done by using Purposive sampling. The data has been obtained by issuing questionnaires to the 75 employees of financial management at the local apparaturs work unit of Sidoarjo district. 73 (96%) questionnaires have returned and have been filled in completely and can be processed. The collected data has been processed by using multiple linear regressions analysis. The result of this research shows that variables i.e. human resources, organization culture, accounting information system give positive influence to the implementation level of accrual based accountancy. Unlike the previous variables, the organization commitment does not give any influence to the level of the implementation of accrual based accountancy. This indicates a variety of factors, such as inappropriate organizational policies, lack of awareness of employees in organization. Commitment can be realized if individuals exercise their right and obligations in accordance with their respective duties. Keywords: Human resources, organization commitment, organization culture, accounting information system, the Level of implementation of accounting accrual base.
PENGARUH KARAKTERISTIK TUJUAN ANGGARAN DAN GROUP COHESIVENESS TERHADAP KINERJA MANAJERIAL Mutmainah, Mutmainah; Riharjo, Ikhsan Budi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 8 (2015)
Publisher : STIESIA

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Abstract

This research is meant to find out the influence of characteristic of budget objectives and group cohesiveness to the managerial performance at the work unit of Local Apparatus in Surabaya. The population is the employee who has the involvement authority in the process of budget planning in the work unit of Local Apparatus in Surabaya with 76 people have been selected as samples. The variables in this research consist of two independent variables which are characteristic of budget objectives and group Cohesiveness and the dependent variable is the managerial performance. The analysis technique has been done by using multiple linear regressions with the rate of error tolerance are 5%. The result of the analysis shows that: characteristic of budget objectives has positive influence to the managerial performance, and Group Cohesiveness has positive influence to the managerial performance. It means that when the characteristic of the budget objectives and group cohesiveness is getting better, the managerial performance increases and vice versa.Keywords : Characteristic of Budget Objectives, Group Cohesiveness, Managerial Performance.
PENGARUH KINERJA KEUANGAN DAN STRUKTUR KEPEMILIKAN terhadap Pengungkapan Laporan Keuangan Perusahaan Jasa Sari, Dinda Permata; Andayani, Andayani
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 10 (2015)
Publisher : STIESIA

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One of the changes of the economic environment has influence in the business world. In order to be more competitive, companies are confronted in the condition to be more transparent in disclosing the information of their company. The financial analysis ratio is an alternative to examine whether this financial information is benefit to conduct classification to the profit in the future. The purpose of this research is to test the influence of financial performance variable with the calculation of return on asset, and the ownership structure to the disclosure of the financial statement on the service companies which are listed in Indonesia Stock Exchange in 2011-2013 periods. The samples are 15 service companies which are listed in Indonesia Stock Exchange and these companies have been selected by using purposive sampling. Multiple linear regressions and hypothesis test which has been done by using the f- statistics. Moreover, classic assumption test which includes normality test, multicolinearity test, heteroscedasticity test, and autocorrelation have been conducted in this research. The result of the research shows that return on asset variable has positive and significant influence to the disclosure of financial statement; managerial ownership structure has positive and insignificant influence to the financial statement; domestic institution ownership structure has positive and insignificant influence to the disclosure of financial statement; foreign institution ownership structure has positive and significant to the disclosure of financial statement; the public ownership structure has positive and insignificant influence to the disclosure of the financial statement.Keywords: Financial Performance, Ownership Structural and the Disclosure of Financial Statement.
PENGARUH KINERJA KEUANGAN TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN Sari, Ayu Intan Permata; Andayani, Andayani
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 6 (2016): Jurnal Ilmu & Riset Akuntansi
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This research is aimed to examine the influence of financial performance to the disclosure corporate social responsibility. The population is manufacturing companies in consumer goods industry sector which are listed in Indonesia Stock Exchange have been selected by using purposive sampling. The data in this research is the financial statements in 2012-2014 periods. 25 companies have been selected as samples. This research has been carried out by using multiple linear regressions analysis and SPSS application.The result of the research shows that: (1) firm size has positive influence to the Disclosure Corporate Social Responsibility, in general large companies will disclose more information than small companies; (2) Profitability does not have any influence to the Disclosure Corporate Social Responsibilty, caused by there is a possibility when a company generates a profit, it will be reprocessed by the company through asset development. (3) Leverage does not have any influence to the Disclosure Corporate Social Responsibilty, because to conduct Disclosure Corporate Social Responsibility does not depend on the level of Leverage, but it is depend on the sensitivity of the company to the social care and their responsibility to the environment.Keywords: Firm size, profitability, leverage, and the disclosure corporate social responsibility
PENGARUH PENDAPATAN ASLI DAERAH DAN DANA ALOKASI UMUM TERHADAP ALOKASI BELANJA DAERAH Purpitasari, Puput; Kurnia, Kurnia
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 11 (2015)
Publisher : STIESIA

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Abstract

This research is meant to examine the influence of Local Own Source Revenue and General Allocation Fund to the Local Government Budget Allocation on the District or City Government in East Java. The population is 38 districtsand cities government in East Java. The sample observation was in 2009 – 2013 periods and thepopulation is 76 items.The results of the research show that i.e.: 1) the Local Own Source Revenue has positive and significant influence to the local budget in which the LocalOwn Source Revenuesconsist of tax, retribution, local own enterprises and other legal Local Own Source Revenuesare the important income source for a region in fulfilling their expenses. 2) the general allocation fund has positive and significant influence to the local government budget in which the general allocation fund is the important income source for a region in fulfilling their expenses as well as to show the independent level of a region. 3) The Local Own Source Revenue which was started in 2009-2013 had experienced animprovement in East Java, therefore East Java province could fulfill the development in each region without depends on the funds which were sourced from the central government which was the general allocation fund.Keywords: Local own source Revenue, General Allocation Fund, Local Government Budget
PENGARUH INTELLECTUAL CAPITAL PADA KINERJA PERUSAHAAN OTOMOTIF YANG TERDAFTAR DI BEI Aisah, Dewi Siti; Priyadi, Maswar Patuh
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 9 (2016): Jurnal Ilmu & Riset Akuntansi
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This research is meant to find out the influence of intellectual capital which is proxy by Public model (VAICTM) to the performance of the company which is proxy by market to book value (MB) on the automotive sector companies. The population is automotive companies which are listed in Indonesia Stock Exchange (IDX). In this research, the sample collection has been done by using purposive sampling, and 12 samples automotive companies which have published consecutively their financial statement in 2010-2014 periods. This research has been done by using multiple linear regressions.The result of this research shows that: (1) The value added capital employed (VACA) variable has positive influence and shows unidirectional relationship between VACA and MB; (2) the value added human capital (VAHU) variable has positive influence and shows unidirectional relationship between VAHU and MB; (3) structural capital value addded (STVA) ) variable has significant influence to the MB yet the negative regression coefficient shows the non-unidirectional relations between STVA and MB.Keywords: intellectual capital, market to book value, value added capital employed, value added human capital, structural capital value added
AUDIT MANAJEMEN SEBAGAI ALAT UNTUK MENILAI EFISIENSI DAN EFEKTIVITAS PENJUALAN JASA Ardiana, Tri Tika; Ngumar, Sutjipto
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 6 (2015)
Publisher : STIESIA

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The purposes which are going to be achieved by this research are: (1) to assess the implementation ofmanagement audit as an effort to improve the efficiency and the effectiveness in conducting someimprovements on the management activity of CV Royal Makmur Sentosa Surabaya. (2) To analyze, tofind out and to comprehend the human resources audit in improving the efficiency and theeffectiveness level on the services of CV Royal Makmur Sentosa Surabaya. It can be concluded fromthe result of the research that the services in CV Royal Makmur Sentosa Surabaya has run well, yetthe information of the procedure of the recruitment of the employees should be widened and thecompany should cooperate with potential institutions in providing workforces. The employeesassessment system should not be considered from the disciplinary of the attendance only butperformance assessment card should be added and provide routine monitoring on the employees oftheir service activities so the employees can perform maximally in providing services in the company.Keywords: Management Audit, Service, Effectiveness and Efficiency.
PENGARUH STRUKTUR KEUANGAN DAN KEPUTUSAN INVESTASI TERHADAP NILAI PERUSAHAAN MEDIASI: STRUKTUR MODAL Sayekti, Neny Winda; Subardjo, Anang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 5 (2017)
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ABSTRACTThis research is aimed to find out whether the capital structure is able to mediate the correlation betweenfinancial structure and investment decision to the firm value in LQ45 Companies which are listed in IndonesiaStock Exchange Indonesia. This research is a quantitative research. The population is all companies which arelisted in LQ-45 index in Indonesia Stock Exchange Indonesia in 2013-2015 periods, the sample collectiontechnique has been carried out by using purposive sampling so that 26 companies from various sector in LQ-45index have been selected as samples. In this research the measurement of assets structure is used to compare fixedassets with the total assets, the firm size has been done by using log assets, capital structure which has been doneby using DER and the firm value has been done by using PBV. Based on the result of hypothesis test, it can beconcluded that assets structure give positive influence to the firm value; firm size give negative influence to thefirm value meanwhile the investment decision does not give any influence to the firm value. Capital structure asintervening variable does not give any influence to correlation between investment decisions to the firmcompany.Keywords: Asset structure, firm size, investment decision, capital structure firm value.
PENGARUH PROFITABILITAS, LEVERAGE, DAN KUALITAS AUDITOR TERHADAP HASIL AUDIT DELAY Chotamah, Nurul; Ngumar, Sutjipto
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 7, No 1 (2018)
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Penelitian ini bertujuan untuk mengetahui apakah pengaruh Profitabilitas, Leverage, dan KualitasAuditor Terhadap Hasil Audit Delay, Adapun beberapa perusahaan saat ini masih mengalamiketerlambatan penyampaian laporan keuangan auditan Sehingga mempengaruhi keputusan investoruntuk menanamkan saham. Metode analisis yang digunakan dalam penelitian adalah analisis regresilinier berganda dengan Alat bantu aplikasi SPSS versi 23. Populasi yang digunakan sebagai objekpenelitian yaitu perusahaan Consumer Goods yang terdaftar di Bursa Efek Indonesia periode 2014-2016,jenis penelitian ini kuantitatif menggunakan teknik purposive sampling, maka berhasil diperolehjumlah sampel sebanyak 32 perusahaan consumer goods, total pengamatan 3 tahun dari yangmenerbitkan laporan keuangan secara berturut-turut terpilih sebanyak 96 objek pengamatan. datayang digunakan merupakan data sekunder yaitu laporan keuangan perusahaan yang diperoleh dariwww.idx.co.id. Variabel independen dalam penelitian ini yaitu Profitabilitas, Leverage, dan KualitasAuditor sedangkan Variabel Dependen ialah Hasil Audit delay, hasil audit tersebut diproyeksikanberupa opini auditor. hasil penelitian ini menunjukkan bahwa variabel Kualitas Auditor tidakberpengaruh signifikan terhadap hasil audit delay dengan koefisien regresi -0.898 dan tingkatsignifikansi 0.798 namun, variabel profitabilitas dan leverage berpengaruh signifikan terhadap auditdelay. secara simultan, variabel independen memiliki pengaruh signifikan terhadap variabeldependen.Kata kunci: Profitabilitas, Leverage, Kualitas Auditor, Hasil Audit delay
PENGARUH KINERJA KEUANGAN TERHADAP PERUBAHAN LABA PERUSAHAAN FARMASI DI BURSA EFEK INDONESIA Susanti, Indiska Dwi Nury; Widyawati, Dini
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 3 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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Financial statement of the company is a description of the condition of a company which includes financialposition and the achievements which have been obtained by the company are reflected in the financial statement.Various analysis instruments can be applied to process financial statement and one of the analysis instrumentsis financial ratio analysis. The purpose of this research is to find out the influence of current ratio, debt to totalasset ratio, total asset turnover, and return on assets to the changes in profit. The samples are pharmaceuticalcompanies which are listed in Indonesia Stock Exchange and these companies have been selected by usingpurposive sampling. The data is the financial statement from 2011 to 2014. The analysis technique has been doneby using multiple linear regression analysis, F test, and t test. Based on the result of the research, it has beenfound that current ratio has significant and positive influence since its regression coefficient value is 0.731 and ttest significance value is smaller than 0.05 that is 0.024. Debt to total asset ratio has positive and insignificantinfluence since its regression coefficient value is 0.498 and t test significance value is larger than 0.05 that is0.581. Total asset turnover has positive and significant influence since its regression coefficient is 1.014 and ttest significance value is smaller than 0.05 that is 0.024. Return On Asset has negative and insignificantinfluence since its regression coefficient is -1.629 and t test significance value is larger than 0.05 that is 0.382.Keywords: Current Ratio, Debt to Total Asset Ratio, Total Asset Turnover, Return on Assets, Changes in Profit

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