cover
Contact Name
Angky Febriansyah
Contact Email
angky@email.unikom.ac.id
Phone
-
Journal Mail Official
angky@email.unikom.ac.id
Editorial Address
-
Location
Kota bandung,
Jawa barat
INDONESIA
JRA: Jurnal Riset Akuntansi
ISSN : 20860447     EISSN : 26555484     DOI : -
Core Subject : Economy,
JRA diterbitkan oleh Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Unikom setiap 6 bulan sekali dengan tujuan menyebarluaskan informasi hasil riset akuntansi kepada para akademisi, praktisi, mahasiswa dan lainnya meliputi bidang akuntansi dan ekonomi.
Arjuna Subject : -
Articles 3 Documents
Search results for , issue " Vol 7 No 1 (2015): Jurnal Riset Akuntansi" : 3 Documents clear
PENGARUH STRUKTUR AKTIVA DAN RETURN ON ASSETS TERHADAP DEBT RATIO (Studi Kasus Pada Perusahaan Sektor Pertambangan yang Terdaftar di BEI Periode 2008-2010) Puspitawati, Lilis
Jurnal Riset Akuntansi Vol 7 No 1 (2015): Jurnal Riset Akuntansi
Publisher : Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1269.019 KB) | DOI: 10.34010/jra.v7i1.519

Abstract

Debt Ratio plays a role in companies because it gives information about the proportion of debt use to pay every assets of the company. In determining Debt Ratiocomposition, the company can consider factors influencing Debt Ratio, such as AssetsStructure and ROA. The aim of this research is to find out the influence of AssetsStructure and ROA toward Debt Ratio in mining companies listed in BEI 2008-2010period. The method used in this research is analysis method descriptive andverification. Technique to determine data is using secondary data obtained fromdocumentation. The samples in this research used purposive sampling method. Theannual financial statements used are from 15 mining companies of 2008-2010 forabout 45 samples. The employed statistics test is multiple linier regression andhypotheses test using F and T-test. These tests use SPSS 20.0 for Windowsapplication help.The results showed that Assets Structure affects positively to Debt Ratio, andROA affects negatively to Debt Ratio. The conclusion of this research Assets Structureaffects significantly to Debt Ratio, and ROA affects significantly to Debt Ratio. AssetsStructure and ROA have strong relation and affects significantly to Debt Ratio in miningcompanies.
Pengaruh Sikap Kewirausahaan Dan Kompetensi Wirausaha Terhadap Keberhasilan Usaha (Survey pada Produsen Sepatu Cibaduyut Kota Bandung) Ritonga, Jayanthi Oktavia
Jurnal Riset Akuntansi Vol 7 No 1 (2015): Jurnal Riset Akuntansi
Publisher : Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1220.704 KB) | DOI: 10.34010/jra.v7i1.520

Abstract

Penurunan pendapatan dan disusul oleh penurunan Jumlah Produsen/Pengrajinsepatu mengindikasikan adanya penurunan keberhasilan usaha, banyak faktor yangmelatar belakangi hal tersebut, yaitu Sikap Produsen/ Pengrajin sepatu dankompetensi yang kurang berpengaruh terhadap keberlangsungan usaha mereka.Tujuan penelitian ini adalah untuk mengetahui sikap kewirausahaan, kompetensiwirausaha mempengaruhi keberhasilan usaha.Metode penelitan yang digunakan adalah metode penelitian deskriptif dan verifikatif.Jumlah sampel yang dijadikan unit analisis sebanyak 72 produsen.Hasil penelitian diperoleh bahwa masalah yang munculpada keberhasilan usaha terjadi karena sikap kewirausahaan dan kompetensiwirausaha yang belum optimal.
Pengaruh Dana Pihak Ketiga (DPK) dan Biaya Operasional Pendapatan Operasional (BOPO) terhadap Return On Asset (ROA) (Studi Kasus Pada Bank Umum Swasta Nasional Devisa yang Terdaftar di BEI) Astuti, Wati Aris; Hardi, Marisa
Jurnal Riset Akuntansi Vol 7 No 1 (2015): Jurnal Riset Akuntansi
Publisher : Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1183.384 KB) | DOI: 10.34010/jra.v7i1.521

Abstract

This study aims to determine the development of the Third Party Funds, thedevelopment of Operating Expenses to Operating Income and the development ofReturn on Assets, as well as to determine whether the Third Party Funds significantlyinfluence whether the Return on Assets and Operating Expenses Operating Incomesignificantly affects the Return On Asset. The population used in this study is theForeign Exchange Commercial Banks listed in Indonesia Stock Exchange. The sampleused is the annual financial statement of the balance sheet and income statement ofthe 6 banks 2008-2013. The sample using purposive sampling method. The method used in thisresearch is descriptive and verification methods. The test statistic used is multiplelinear regression analysis, hypothesis testing with the help of application program IBMSPSS 20.0.The results showed that the Third Party Funds significantly influence the Returnon Assets and Operating Expenses to Operating Income significantly influence theReturn on Assets at the Foreign Exchange Commercial Banks listed in Indonesia StockExchange.

Page 1 of 1 | Total Record : 3