Articles

ANALISIS TINGKAT KESEHATAN BANK (PENDEKATAN RGEC) PADA BANK RAKYAT INDONESIA 2013-2015

Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 8 (2017)
Publisher : STIESIA

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ABSTRACTThis research is aimed to find out the health level of Bank Rakyat Indonesia Persero Tbk in 2013-2015 periods which is reviewed simultaneously from aspects i.e. Risk Profile, Good Corporate Governance, Earnings, Capital, and RGEC. The data analysis method has been done by using the bank health analysis with risk approach (Risk-based Bank Rating) which includes the assessment of the RGEC factors. The result of the research at PT Bank Rakyat Indonesia Persero Tbk in 2013 period shows that the Bank is very healthy, it is shown by Risk Profile aspect which includes the NPL ratio of 1,26% and the LDR is 88,54%. Earnings aspect includes 4,74% ROA and NIM 7,94%. Capital aspect includes CAR 15,25%. The 2014 period shows that the Bank is very healthy and it is shown by Risk Profile aspect which includes the NPL Ratio 1,26% and the LDR 81,75%. Earnings aspect includes ROA 4,31% and NIM 12,24%. Capital aspect includes the CAR ratio 13,49%. And the 2015 period shows that the Bank is very healthy, it is shown by Risk Profile aspect which includes the NPL ratio 1,26% and the LDR 81,75%. Earnings aspect includes ROA 4,31% and NIM 12,24%.Keywords: Bank Health Level, CAMEL, CAMELS, RGEC

PENGARUH PROFITABILITAS DAN ECONOMIC VALUE ADDED TERHADAP HARGA SAHAM

Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 7, No 2 (2018)
Publisher : STIESIA

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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

PENGARUH KUALITAS AUDIT, AUDIT FEE, DAN PROFIL KANTOR AKUNTAN PUBLIK TERHADAP INDEPENDENSI AUDITOR

Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 1 (2015)
Publisher : STIESIA

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The purpose of this research is to analyze the influence of audit quality, audit fee, and Public Accountant Office (KAP) profile to the independency of auditor. The result of the analysis which has been done shows that: (1) the audit quality has significant influence to the independency of auditor; it indicates that the independency of auditor can be achieved if the auditor has good audit quality. When the audit quality level which is owned by the auditor is getting better, the independency of auditor is getting better as well, (2) audit fee has significant influence to the independency of auditor, it means that when the audit fee level which is owned by the auditor increase, the independency of auditor increase as well, (3) the Public Accountant Office (KAP) profile has significant influence to the independency of auditor, it shows that when the Public Accountant Office (KAP) profile is getting larger, the independency level which is owned by the auditors is getting larger as well.Keywords: corporate governance, institutional ownership, managerial ownership, audit committee, firm value.

Akurasi Pulse Oximetry dalam menentukan hipoksemia

Jurnal Ilmu Keperawatan Vol 4, No 1 (2009)
Publisher : School of Nursing Faculty of Medicine Universitas Gadjah Mada

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PENGARUH KOMPETENSI, INDEPENDENSI, DAN MOTIVASI AUDITOR TERHADAP KUALITAS AUDIT

Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 1 (2015)
Publisher : STIESIA

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This main aims of this study is to test whether Competency, Independency, and Motivation auditors affect theAudit quality. The sample collection technique has been carried out by using purposive sampling. The result ofthe research shows that there is a variable competency, independency, and motivation variables are used by theresearcher. When the competency and motivation of an auditor is getting high, the audit quality which isgenerated by the auditor is getting better. When the perception of the respondent to the independency is gettinghigh, it can make the declination to the audit quality which is generated by the auditor.Keywords: Competency, Independency, Motivation, and Audit Quality.

EFEKTIVITAS KOMITE AUDIT DALAM SUDUT PANDANG AUDITOR INTERNAL

Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 1 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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The purpose of this research is to find out the responsibility and the characteristic of audit comittee which has function to improve the effectiveness of the role of audit committee in the perspective of internal auditor. The object of the research is PT Pelabuhan Indonesia III (Persero). This research is qualitative research which uses the primary data inthe form of interview with the informant i.e. the internal auditor and the secondary data is the 2014 documents i.e.: The annual financial statement, the internal audit charter, the decree of dismissal and appointment of the member of the audit committee. The data analysis technique is qualitative descriptive, which is done by collecting, processing and presenting the obtained data so it is easy to be understood. The result of this resarch shows that the role and the responsibility of the audit committee of PT Pelabuhan Indonesia III (Persero) to the financial statement, internal control, internal audit, external audit and the management can be seen from the internal auditor which has been running effectively. The audit committee of PT Pelabuhan Indonesia III (Persero) also has fulfilled the characteristic in the form of strong leadership, independence, competence, meeting, and communication which has function to increase the effectiveness of audit committee. The internal auditor said that the audit committee is very helpful and it has been expected that it will provide input to the related parties to improve the quality of the company.Keywords: Effectiveness, Audit Committee, the Perspective of Internal Auditor.

PENGARUH KINERJA KEUANGAN PADA PENGUNGKAPANCORPORATE SOCIAL RESPONSIBILITY PERUSAHAAN MANUFAKTUR DI BEI

Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 6 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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The purpose of this research is to test how the influence of financial performance to the Corporate Social Responsibility (CSR). The independent variables in this research are firm size, profitability, leverage and the size of board of commissioner. The dependent variable in this research is the corporate social responsibility disclosure which is measured by using the 78 indicators of CSR disclosure. The samples are all manufacturing companies which are listed in Indonesian Stock Exchange (BEI) in 2012-2014 periods. The samples have been selected by using purposive sampling method and 26 companies have been selected as samples. The data is secondary data which is in the form of the annual report of manufacturing company. The analysis method has been done by using multiple regression analysis.The result of the research shows that CSR disclosure and practice as the field of accounting significantly has been influenced by the firm size and the size of board of commissioner. Other factors which have been examined in this research such as profitability and leverage does not have any influence the CSR disclosure which has been carried out by the company.Keywords: Corporate social responsibility, firm size, profitability, leverage and the size of the board of commissioner.

KARAKTERISTIK TEKNOLOGI INFORMASI, BUDAYA ORGANISASI DAN KECOCOKAN INDIVIDU TERHADAP KINERJA KARYAWAN PT. JASA RAHARJA DI KALIMANTAN SELATAN

Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 9 (2013)
Publisher : STIESIA

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The purpose of this research was to obtain empirical evidence whether the characteristics of information technology, organizational culture, individual match will have an influence on employee performance positih Public Agency State-owned enterprises (SOEs). The samples in this study were 37 employees of PT. Raharja Services in South Kalimantan. Data was collected through questionnaires to employees who deal directly with the use of information technology, organizational culture, and individual suitability. Analysis of this study using multiple regression analysis. The results showed that all three independent variables (information technology, organizational culture, and the fit people) have considerable influence on the dependent variable or performance. Effect of partial to the characteristics of information technology has a role in influencing employee performance optimally. Characteristics of organizational culture significantly influence employee performance. Which organizational culture that includes a group of friends easily cooperative and mutual trust, the system of administration of the company is always working in a procedural and structured. Compatibility of individuals have significant influence on employee performance effects. Which match individuals associated with knowing the purpose and mission of the company, working with computer technology, communication in the working relationship between ourselves and the consistent, able to use a computer better and the services provided by the system will be able to get both enhance employee performance when implemented with better. Keywords: Information Technology, Suitability Individual, Organizational Culture and Performance

REMUNERASI, PELATIHAN, KECERDASAN EMOSIONAL, KECERDASAN SPIRITUAL DAN KINERJA AUDITOR DIREKTORAT JENDERAL PAJAK

Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 11 (2013)
Publisher : STIESIA

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Performance can be define as level of accomplishment in conducting job responsibility.Generally, performance measurement is related with three aspects, those are: quantity aspect, qualityaspect and cooperative aspect. The objective of this research is for testing and knowing the effect ofremuneration, training, emotional quotient and spiritual quotient to the auditor performance atGeneral Directorate of Taxes. This research is a quantitative study, determining sample usingpurposive sampling/judgment sampling. The data is analyzed with multiple regression analysismodels.The results of research show that remuneration, training, emotional quotient and spiritualquotient have positive effects to the auditor performance partially. The practical benefits of thisresearch can be a reference or opinion to the Directorate-General of Taxes in order to improve theability of Auditors in carrying out their tasks with more give attention related to remuneration, thedevelopment of training, upgrade of emotional and spiritual quotient (ESQ), so it can work with moreoptimal.Keywords: tax auditor, performance, remuneration, training, emotional quotient and spiritualquotient.

PENGARUH PROFITABILITAS, LEVERAGE DAN OPINI AUDIT TERHADAP AUDIT DELAY

Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 9 (2017)
Publisher : STIESIA

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ABSTRACTThe financial statements are the source of informations or communications about the financial and the operating activities of the company within a specific period that is used to describe the performance of the company.The time difference between the date of the financial statementand the date of the audit opinion on the financial statement indicatesthat the length of time in the audit completionwhich has been done by the auditor.This time difference in the audit is commonly called as audit delay. This researchis aimed to examine the influence of profitability, leverage, and the audit opinion to the audit delay. The population is all manufacturing companies which arelisted in Indonesia Stock Exchange (IDX) in 2012-2015 periods.The sample collection technique has been done by using specific criteria (purposive sampling) which have been desired by the researcher. The number of the samples in one year is as many as 44 companies, so 176 research objects within 4 years have been selected as samples. The data is the secondary data in the form of financial statements and company audit reports which has been obtained from Indonesia Stock Exchange (IDX). It has been found from the results of the research that profitability (ROA) does not giveany significant influenceto the audit delay whereas leverage (DER) and audit opinion give significant influence to the audit delay.Keywords: financial statements, audit reports, audit delay, profitability, leverage, audit opinion.