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Angky Febriansyah
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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 6 Documents
Search results for , issue "Vol 7 No 1 (2015): Jurnal Riset Akuntansi" : 6 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.
Kaitan Jumlah Wisatawan Terhadap Pendapatan Asli Daerah Provinsi DKI Jakarta Tahun 2009 – 2013 Sihotang, Yeppy; Santoso, Hendra F.; Iskandar, Denny
Jurnal Riset Akuntansi Vol 7 No 1 (2015): Jurnal Riset Akuntansi
Publisher : Universitas Komputer Indonesia

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Abstract

Revenue (PAD) is a local earned income levied by local regulations in accordance with the legislation. Revenue PAD aims to give authority to local governments to fund the implementation of regional autonomy in accordance with the potential Q ( the region as the embodiment of decentralization)n. Travelers are people who travel without traveling temporarily while sightseeing and fun solely to enjoy recreational activities (use of free time to rest, relax and have fun to do reverse and improve fitness and physical and mental health as a result and work activities daily) or to meet the diverse desires. This study aims to determine the number of domestic tourists and foreign. tourists are concerned with local revenues Jakarta. The method used in this research is descriptive analysis. The study uses data reports revenue budget and actual data of the area and tourists Jakarta. Then the results obtained that the number of tourists visiting jakarta has relation to revenue (PAD). Keyword : Number Of Tourist, Local Earned Income  
PENGARUH KOMPETENSI DAN INDEPENDENSI AUDITOR INTERNAL TERHADAP KUALITAS AUDIT (Studi Kasus Pada PT. PINDAD Persero) Yuniarti, Rita; Anggraeni, Wilis
Jurnal Riset Akuntansi Vol 7 No 1 (2015): Jurnal Riset Akuntansi
Publisher : Universitas Komputer Indonesia

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Abstract

Kualitas audit ditentukan oleh kompetensi dan independensi, adapun dasar dilakukannya penelitian ini adalah adanya fenomena yang terjadi di lapangan bahwa terdapat auditor yang tidak independen karena tidak mampu mendeteksi trik rekayasa laporan keuangan dan ikut mengamankan praktik rekayasa tersebut. Terkait (Eunike, 2007 dalam Christiawan, 2002). Metode penelitian yang digunakan yaitu metode eksplanatori yang merupakan metode penelitian yang menggambarkan hubungan antara dua variabel atau lebih, dimana satu variabel ditentukan oleh efek dari variabel lain (Cooper & Schindler, 2006:143) dengan menggunakan pendekatan kuantitatif.Objek penelitian ini adalah auditor internal, manajer, akuntan, dan staf dari audit internal PT. PINDAD (Persero) sebanyak 35 responden. Hasil penelitian ini menunjukkan bahwa kompetensi dan independensi auditor internal berpengaruh signifikan terhadap kualitas audit pada PT. PINDAD (Persero). Adapun saran yang diajukan penulis bahwa auditor internal di perusahaan harus lebih meningkatkan kompetensi dalam pengetahuan dan keahlian tentang prinsip-prinsip dan teknik-teknik akuntansi, serta meningkatkan independensi yaitu terbebas dari campur tangan manajerial dalam menentukan, mengeliminasi atau memodifikasi bagian-bagian tertentu yang diperiksa. Hal ini untuk membantu auditor internal dalam merumuskan dan menyatakan pendapatnya yang objektif, tidak bias, dan tidak memihak dalam laporan hasil audit. Kata Kunci: Kompetensi, Independensi, Kualitas Audit
PENGARUH PERTIMBANGAN PENERIMAAN KLIEN TERHADAP REPUTASI KANTOR AKUNTAN PUBLIK (Survai pada Kantor Akuntan Publik anggota Forum Akuntan Pasar Modal) Mutia, Keukeu
Jurnal Riset Akuntansi Vol 7 No 1 (2015): Jurnal Riset Akuntansi
Publisher : Universitas Komputer Indonesia

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Abstract

The public accountant profession was a profession which had public’s trust in the field of financial report audit. A financial report which had been audited by a public accountant would be used by those who got interests in the decision making. Based on those facts, the writer felt interested in doing a study on 45 public accounting firm members of FAPM in Indonesia. Referring to those thoughts in this thesis, the hypothesis of this study were: (1) engagement risk and professional fee affected the public accounting firm reputation simultaneously; (2) engagement risk affected the public accounting firm reputation; (3) professional fee affected the public accounting firm reputation; and (4) independency affected the public accounting firm reputation. The type of the study was causal corelational by using survey method and prime data collection trough questioners using likert scale. Sampling was using random stratified method and data analysis was using path analysis model. Hypothesis test result showed that (1) correlation of engagement risk and professional fee simultaneously had affection to public accounting firm reputation; (2) engagement risk had affection to public accounting firm reputation; (3) professional fee had affection to accounting public firm reputation; and (4) independency had affection to public accounting firm reputation. 

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