cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Fristi Riandari
Contact Email
fristy.rianda@ymail.com
Phone
+628136000791
Journal Mail Official
fristy.rianda@ymail.com
Editorial Address
Kompleks Perumahan Zajira Blok A. No A1, Deliserdang, Sumatera Utara
Location
Kab. deli serdang,
Sumatera utara
INDONESIA
Indonesia Auditing Research Journal
Published by Institute of Accounting Research and Novation
ISSN : 23032596     EISSN : 29643643     DOI : -
Core Subject : Economy, Science, Education,
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media
Indonesia Auditing Research Journal is a high-quality specialist journal that publishes articles from the broad spectrum of auditing. Its primary aim is to communicate clearly, to an international readership, the results of original auditing research conducted in research institutions and/or in practice.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 94 Documents
 2   3   4   5   6 
The effect of dividend announcements on the price and volume of stock trading at the Stock Exchange in 2007 (analysis of paired sample t-test) Fakhri Nurzaman
Indonesia Auditing Research Journal Vol. 11 No. 1 (2022): Maret: Auditing, Finance, IT Plan, IT Governance, Risk
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (390.407 KB)

Abstract

The main purpose of this study is to investigate the effect of dividend announcements on price and trading volume of stock. The effect is reflected from a significant difference between prices and trading volume of stock before and after dividend announcement. The object of this study is a company listed on the Indonesia Stock Exchange and doing dividend announcement in 2007. The study period is between 5 days before dividend announcement and 5 days after dividend announcement. The method using paired sample t-test to compare prices and trading volume of stock means between 5 days before dividend announcement and 5 days after dividend announcement. The results of this study show that the price and trading volume of stocks have a significant difference before and after the dividend announcement.
Analysis of the influence of the expertise of public auditors, the percentage of the number of independent commissioners, and the percentage of institutional ownership on earnings management in consumer goods industry sub-sector companies in the 2006-2008 Dimas Reza Hutama
Indonesia Auditing Research Journal Vol. 11 No. 1 (2022): Maret: Auditing, Finance, IT Plan, IT Governance, Risk
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (421.35 KB)

Abstract

The objectives of this research are to find out empirical evidence of the effect of corporate governance mechanisms on earnings management. The corporate governance mechanisms of this research are auditors with public expertise, composition of independent commissioners and composition of Institutional Ownership. Earning management was estimated by the Utami model. The target population was listed companies in the goods consumption industry sector at the Indonesia Stock Exchange period of 2006-2008. The sample is determined based on purposive sampling method. There were 30 companies meeting the criteria. The research hypothesis was tested using multiple regression analysis. The results of this research show that: (1) auditor public expertise has a significantly negative influence on earnings management; (2) composition of Institutional Ownership had significantly negative influence on earnings management; (3) composition of independent commissioners had no influence on earnings management. The additional result is that the earnings management of the firms which have the competency of the independent commissioners is lower than the earnings management of the firms which have the incompetence of the independent commissioners.
Analysis of the effect of the current ratio, debt to equity ratio, and return on assets on stock returns of food and beverage companies on the Indonesian stock exchange for the period 2008-2010 Aryo Hendrakusuma
Indonesia Auditing Research Journal Vol. 11 No. 2 (2022): June: Auditing, Finance, IT Plan, IT Governance, Risk
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (390.098 KB)

Abstract

Firm financial performance had large influence toward stock returns. The effect of those indicators could be positive or negative. Many investigations show that firm financial performance such as current ratio, debt to equity ratio, and return on assets have a positive or negative impact toward stock returns. The purpose of this research is to analyze the influence of firm financial performance such as the current ratio, debt to equity ratio, and return on assets toward stock returns on food and beverage on the Indonesia Stock Exchange in the period of 2008-2010. The election procedure of the sample is purposive sampling. The sample of this research consists of 17 food and beverage companies. Data analysis with multiple regression and hypothesis test used t test and F test at level of significance 5%. Examination of classic assumptions to eliminate disturbances of multicollinearity, heteroscedasticity, and autocorrelation which emerge at regression equation. Significance test indicated that common effect is the most appropriate method to analyze. The results of this research show that the current ratio and return on variable assets has a positive and significant influence toward stock returns. This result is expected to be made as a reference, either by company management and also by investors in determining investment strategy
Analysis of several factors that affect auditor job statistics and their relationship with auditor turnover (comparison of foreign affiliated heads of South Jakarta and non-foreign affiliated heads) Dyah Ayu Citra Fitria
Indonesia Auditing Research Journal Vol. 11 No. 2 (2022): June: Auditing, Finance, IT Plan, IT Governance, Risk
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (385.891 KB)

Abstract

The purposes of this research are examining the factors that influence auditor's job statistics and the effects of job statistics to auditor's turnover. In this research, job statistics are measured by a descriptive job index such as work itself, pay, promotion, boss, and co-worker. The data were collected by distributing questionnaires to auditors who work on the public accounting in South Jakarta. The total sample is 80 which consists of 50 auditors from affiliated accounting firms and 30 auditors from non-affiliated accounting firms. The data were analyzed with two models of regression (multiple regression) The results showed that in non-affiliation accounting firms, only mentoring and motivation had positive significant effects on auditor's job statistics, while in affiliation accounting firms, mentoring, motivation, and hygiene factors had positive significant effects on auditor's statistics. Job satisfaction has a negative significant effect on turnover in two types of accounting firms. If the auditors are satisfied with the work, then their turnover will be low.
The effect of trust in a brand on brand loyalty among ultra milk consumers Herditya Wisnu Wardana
Indonesia Auditing Research Journal Vol. 11 No. 2 (2022): June: Auditing, Finance, IT Plan, IT Governance, Risk
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (415.92 KB)

Abstract

This research is aimed to study empirically the effect of trust in a brand variable which includes brand characteristic, company characteristic and consumer – brand characteristic to brand loyalty. The mark being researched is Ultra Milk, which respondents are taking from the customer of Ultra Mining. The results of this research show that the simultaneous variable of trust in a brand has a significant effect on brand loyalty, but partially they have no significant effect on brand loyalty. The effect of trust in a brand to brand loyalty is 0.433 with a significance level of 0.000. While partially, the effect of trust in a brand variable is as follows: first, the brand characteristic has a significant effect to brand loyalty with a beta coefficient of 0.310 with a significance level of 0.008, where brand characteristic has a dominant effect to brand loyalty. Consumer – brand characteristics also have significant brand loyalty with a beta coefficient of 0.228 with a significance level of 0.024. The company characteristics have no significant effect on brand loyalty with a beta coefficient of 0.191 with a significance level of 0.073. In an effort to increase brand loyalty, the company must increase and maintain customer trust in the company. Brand characteristics are one of the most dominant variables that must remain to be controlled directly by the company the company must increase and maintain the trust of customers to the company. Brand characteristics are one of the most dominant variables that must remain to be controlled directly by the company the company must increase and maintain the trust of customers to the company. Brand characteristics are one of the most dominant variables that must remain to be controlled directly by the company.
Effect of product attributes on customer loyalty in magnum ice cream products Febrika Rizki Fanora
Indonesia Auditing Research Journal Vol. 11 No. 2 (2022): June: Auditing, Finance, IT Plan, IT Governance, Risk
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (410.876 KB)

Abstract

The purpose of this research is to identify what kind of attributes will be considered by consumers in assessing a product and identifying the influence of product attributes to consumer loyalty of Magnum ice cream. The contribution of consumer loyalty will increase revenue from reorder sales. Product attributes are the important things to gain customer loyalty. This research uses two methods, firstly: exploratory, this method is use to identify product attributes which are important to consumers, secondly: regression, this method is use to determine the effect of each dimension that is formed from the exploratory research on customer loyalty to customer loyalty. Based on the analysis, there is a conclusion that there are five dimensions of ice cream's product attributes, such as the Product Quality, Convenience of Consumption, Comfort of Consumption, Customer Service, and Product Design and Packaging. From the T-test results indicate that the variable Product Quality and Comfort of Consumption have a significant relationship with Consumer Loyalty.
Analysis of influencing factors voluntary disclosure in sector companies various industries listed on the indonesian stock exchange 2006-2008 period Dimas Bayu Erlangga
Indonesia Auditing Research Journal Vol. 11 No. 2 (2022): June: Auditing, Finance, IT Plan, IT Governance, Risk
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (476.303 KB)

Abstract

This research has a purpose to find out the factors which can affect the voluntary disclosure in the annual report. The factors examined in this research are firm size, leverage, profitability, percentage of public share and age of companies. The samples consist of 18 miscellaneous industries from 2006 through 2008 and are still listed on IDX. The object of this research was the firm's annual report during the 2006-2008 period and the data analysis was treated as panel data. The statistical method used to test on the research hypothesis is multiple regression. The result shows the factors that affect significantly the voluntary disclosure are leverage, profitability and age of companies. The other factors like firm size and percentage of public share have no significant relation. However, the other results of this research show that firm size, leverage, profitability, percentage of public share and age of companies simultaneously had a significant effect on voluntary disclosure.
Analysis of the factors that influence consumers in purchasing motorcycles in Jakarta Utara Bayu Wirakusuma
Indonesia Auditing Research Journal Vol. 11 No. 3 (2022): September: Auditing, Finance, IT Plan, IT Governance, Risk
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (374.404 KB) | DOI: 10.35335/arj.v11i3.65

Abstract

Research's objective is to find factors which affect consumer buying of motorcycles in South Jakarta. In general, researchers have made questions that are based on variables that form the group of factors which finally became factors affecting consumer buying. This research uses the quantitative approach with non-probability sampling technique, convenience type. The amount of respondents is 200; consisting of 64 women and 134 men. Statistics's quantified by SPSS and factor analysis method. Research's results are that there are six factors affecting consumer buying of motorcycles; first is aftersales, second is type, third is reference group, fourth is feature, fifth is design, and sixth is price.
Analysis of the effect of providing financial and non-financial compensation on employee job satisfaction studies on employees of the division of human resources (HR), administration and finance of PT. Hanazono Engineering Indonesia Ahdal Fitriah
Indonesia Auditing Research Journal Vol. 11 No. 3 (2022): September: Auditing, Finance, IT Plan, IT Governance, Risk
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (447.487 KB) | DOI: 10.35335/arj.v11i3.66

Abstract

To win the competition in the business world, entrepreneurs must compete with one another in improving their competitive advantage. The key to winning this competition can be done by increasing the standards and quality of human resources that are owned by the firm. To the quality of human resources, the company must take into account the needs of employees with the best. One way of compensation related to both financial compensation and non-financial compensation for the employees to achieve the level of job satisfaction they expect and employees will feel comfortable with the job in which they live. To determine the relationship between financial compensation and non-financial compensation to employee job satisfaction in this study using a statistical calculation using multiple regression analysis. Multiple regression analysis was used to measure the influence of financial compensation (X1) and non-financial compensation (X2) which is the independent variable employee job satisfaction (Y) which is the dependent variable. This calculation is done to see how that will occur in which the relationship between these variables partially or simultaneously. The formula used in this regression is Y = a+ b1 X1 + b2 X2, where (Y) as job satisfaction, (a) as a constant, (b1 X1) as financial compensation, and (b2 X2) as non-financial compensation. T results will be compared with the t table to determine whether the independent variables have a significant relationship has no significant effect on the dependent variable. The results of multiple regression analysis is Y = 1.417 + 0.549 + 0.549 X1 +0.001 X2.
Optimum portfolio formation analysis with Single-index modelson lq 45 shares for the period 2006-2010 Almira Harmayati
Indonesia Auditing Research Journal Vol. 11 No. 3 (2022): September: Auditing, Finance, IT Plan, IT Governance, Risk
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (649.549 KB) | DOI: 10.35335/arj.v11i3.67

Abstract

Stock is the type of investment with the high risk high return that is having the high risk but could produce the hight profit as well. Stock portfolio is a collection of shares that are owned by an investor. Optimal stock portfolio will maximize the value of expected return and minimized the risk by combining some stocks with the right proportions. The method used in this research is the Single Index Model. The Single Index Model is a method in which an issuer's stock return has a linear relationship with the market return. The main purpose of this research is to investigate and analyze the portfolio of expected return and optimal risk portfolios based on the Single Index Model. The research results showed there were seventeen stocks with a cut-off point (C*) 0.024365. Optimal portfolio is formed by the seven stocks that have returned the excess beta (ERB) is greater than the cut-off point. Bukit Asam Coal Mine(PTBA), Astra Agro Lestari (AALI), United Tractors (UNTR), State Gas Company (PGAS), Indofood Sukses Makmur (INDF), Holcim Indonesia (SMCB), and Astra International (ASII) with excess return to beta (ERB) of 4.31%, 3 , 37%, 3.21%, 2.94%, 2.85%, 2.63% and 2.56%. The proportion of seven shares of the fund is 29.42%, for PTBA 15.93% for Aali, 16.74% for UNTR, 9.86% for PGAS, 9.71% for INDF, 7.29% 2.63% and 2.56%. The proportion of seven shares of the fund is 29.42%, for PTBA 15.93% for Aali, 16.74% for UNTR, 9.86% for PGAS, 9.71% for INDF, 7.29% 2.63% and 2.56%. The proportion of seven shares of the fund is 29.42%, for PTBA 15.93% for Aali, 16.74% for UNTR, 9.86% for PGAS, 9.71% for INDF, 7.29%

Page 4 of 10 | Total Record : 94

 2   3   4   5   6 

Filter by Year

2021 2025


Reset
Filter By Issues
All Issue Vol. 14 No. 1 (2025): March: Auditing, Finance, IT Plan, IT Governance, Risk Vol. 13 No. 4 (2024): December: Auditing, Finance, IT Plan, IT Governance, Risk Vol. 13 No. 3 (2024): September: Auditing, Finance, IT Plan, IT Governance, Risk Vol. 13 No. 2 (2024): June: Auditing, Finance, IT Plan, IT Governance, Risk Vol. 13 No. 1 (2024): March: Auditing, Finance, IT Plan, IT Governance, Risk Vol. 12 No. 4 (2023): December: Auditing, Finance, IT Plan, IT Governance, Risk Vol. 12 No. 3 (2023): September: Auditing, Finance, IT Plan, IT Governance, Risk Vol. 12 No. 2 (2023): June: Auditing, Finance, IT Plan, IT Governance, Risk Vol. 12 No. 1 (2023): Maret: Auditing, Finance, IT Plan, IT Governance, Risk Vol. 11 No. 4 (2022): December: Auditing, Finance, IT Plan, IT Governance, Risk Vol. 11 No. 3 (2022): September: Auditing, Finance, IT Plan, IT Governance, Risk Vol. 11 No. 2 (2022): June: Auditing, Finance, IT Plan, IT Governance, Risk Vol. 11 No. 1 (2022): Maret: Auditing, Finance, IT Plan, IT Governance, Risk Vol. 10 No. 4 (2021): December: Auditing, Finance, IT Plan, IT Governance, Risk Vol. 10 No. 3 (2021): September: Auditing, Finance, IT Plan, IT Governance, Risk Vol. 10 No. 2 (2021): June: Auditing, Finance, IT Plan, IT Governance, Risk Vol. 10 No. `1 (2021): Maret: Auditing, Finance, IT Plan, IT Governance, Risk More Issue