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All Journal Dinamika Akuntansi Keuangan dan Perbankan Jurnal Widya Manajemen & Akuntansi Journal of Economics, Business, & Accountancy Ventura Jurnal Akuntansi Multiparadigma Jurnal Manajemen Kesehatan Indonesia JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) Liquidity: Jurnal Riset Akuntansi dan Manajemen Jurnal Ilmu dan Riset Akuntansi International Research Journal of Business Studies (E-Journal) al-Uqud : Journal of Islamic Economics Kinerja: Jurnal Ekonomi dan Manajemen Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Owner : Riset dan Jurnal Akuntansi Profita : Komunikasi Ilmiah dan Perpajakan Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Equity Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam Penentuan harga obligasi dan teori tingkat bunga Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Jurnal Leverage, Engagement, Empowerment of Community (LeECOM) Science Midwifery Wacana Ekonomi : Jurnal Ekonomi, Bisnis dan Akuntansi Jurnal Abdi Masyarakat Indonesia Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Jurnal Ad'ministrare Mujtama': Jurnal Pengabdian Masyarakat Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Lilis Ardini
Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya
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Analisis Perbedaan Persepsi Auditor Eksternal dan Pemakai Jasa terhadap Kepatuhan Akuntan Publik Ardini, Lilis
Jurnal Widya Manajemen & Akuntansi Vol 5, No 2 (2005)
Publisher : Fakutas Ekonomi Unika Widya Mandala Surabaya

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Abstract

The objective of this study was finding out the complience perception level of public accountant by involving external auditor and user as responder and observing wheter there are differences among each group or not.
KEAHLIAN AUDITOR INTERNAL DALAM MENDETEKSI FRAUD PADA PT INTI DRAGON SURYATAMA Putra Wiyandika, Shindy Permana; Ardini, Lilis
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 1 (2017)
Publisher : STIESIA

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This research is aimed to find out the skills and the abilities of internal auditor and to find out theabilities of internal auditor in detecting fraud at PT Inti Dragon Suryatama. The research method hasbeen done by using qualitative method because this research is not meant to prove a hypothesiswhereas the data analysis technique has been carried out by using descriptive analysis quanlitativeapproach. Based on the result of the analysis and the discussion, fraud can be anticipated by goodinternal control. In order to support internal auditor in uncovering fraud which has occurred at PTInti Dragon Suryatama the skills which conform to professional standards of internal auditing (SPAI)which are categorizeed into three factors: communication ability, creativity and able to work withother people. In conducting the purchase transaction recording which has been made by PT IntiDragon Suryatama, the fraud element has been found by internal auditor, it can be seen from thepurchase transaction of EVA goods and plastics. The skills of internal auditor which have been used touncover the fraud which occur at PT Inti Dragon Suryatama have been conformed to Professionalstandards of Internal Auditing.Keywords : skills, auditor internal, fraud.
AUDIT OPERASIONAL UNTUK MENGEVALUASI EFEKTIVITAS SUMBER DAYA MANUSIA DI CV JAYA SENTOSA Akhma, Ferry Adjie; Ardini, Lilis
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 9 (2017)
Publisher : STIESIA

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ABSTRACTThis research is aimed to analyze the effectiveness of human resources management through operating audit and to examine which department who has made the ineffectiveness of the HRD and to give necessary recommendation as the effort to improve and to increase the function of the human resources at CV Jaya Sentosa. This research has been conducted in February 2017 at Jalan Semolowaru Selatan X no. 2 Surabaya. This research has been done by using qualitative descriptive method. The researcher has conducted direct research and the data collection technique has been carried out by conducting interview, issuing questionnaires, and performing direct observation at CV Jaya Sentosa. The result of this research shows that the human resources at CV Jaya Sentosa has been running well. Yet, there are some weaknesses i.e. the work force planning function has not got written and documented work force planning yet and there is no written interview material in the selection function and there is no standardization in the development and training function for the selected employee to be participated in the development is merely based on the employee’s ability. It has been expected from this research that operating audit can be used as the device to help the human resources to improve the determined procedures and policies in order to make the performance of the human resources can be achieved optimally.Keywords: Audit operational, personal function performance, effectiveness.
PENGARUH PERPUTARAN PIUTANG, PERSEDIAAN DAN SKALA PERUSAHAAN TERHADAP PROFITABILITAS PERUSAHAAN PROPERTY Ruhmana, Futikha Dewi; Ardini, Lilis
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 10 (2017)
Publisher : STIESIA

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ABSTRACTProfitability is the ability of the company to gain profit in relation to the total assets sales or own capital with the primary objectives is corporate profit. The purpose of this research is to find out the influence of account receivable turnover, inventory turnover and firm scale to the profitability of property companies which are listed in Indonesia Stock Exchange. The population of this research are companies which are engaged in the property which are listed in Indonesia Stock Exchange in 2010-2015 periods. The data is the secondary data in the form of financial statements. The analysis instrument is the multiple linear regression analysis. It has been found from the result of the research that account receivable turnover give positif significant influence to the profitability. Meanwhile, inventory turnover and firm scale does not give significant influence to the profitability. On simultaneous test, account receivable turnover, inventory turnover and firm scale give significant influence to the profitability. The R Square value in the regression model has obtained is 0.812. It means that the influence of account receivable turnover, inventory turnover and firm scale to the profitability which can be generated from this equation is 81% and the remaining 19% can be explained by other variables.Keywords: Account receivable turnover, inventory turnover, firm scale
DAMPAK AUDIT OPERASIONAL FUNGSI PRODUKSI TERHADAP PRODUKTIVITAS PADA PT.MEGAFLEX PRATAMA Wahyuni, Giati; Ardini, Lilis
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 9 (2015)
Publisher : STIESIA

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Abstract

The purpose of this research is to find out the influence of the production function of operational audit to theproductivity on PT Megaflex Pratama, Sidoarjo. This research is qualitative descriptive research method whichhas been carried out to find out the influence of the production function of operational audit to the productivity.The data collection technique has been carried out by using preliminary survey, field research and literatureassessment. Preliminary surveys in which the researcher conducts the survey on the company which will beselected as the research object and ask permission to the manager of the company to conduct the research. Thefield survey is conducted to collect the data which is required by performing observation, interview, anddocumentation. The literature assessment has been conducted in order to obtain secondary data which will beuseful as the theoretical guideline in conducting the field research. The result of the research shows that there is avalidation between the result of operational audit statement which has been prepared by the internal auditor withthe real condition in the company. Therefore, it can be concluded that the impact of production function ofoperational audit to the productivity is positive impact. It can be seen from the comparison between the salesdata (unit) and the turnover data (Rp) from 2012 to 2013.Keywords: Operational Audit, Production Function, and Productivity.
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN Silalahi, Adelina Christin; Ardini, Lilis
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 8 (2017)
Publisher : STIESIA

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ABSTRACTThis study is aimed to examine the influence of corporate social responsibility disclosure, leverage which is proxy by Debt to Equity Ratio and firm size to the financial performance which is proxy by return on assets by the annual financial statements which have been prepared by the manufacturing companies which are listed in Indonesia Stock Exchange. The population has been obtained by using purposive sampling method to the manufacturing companies which are listed in Indonesia Stock Exchange (IDX) in 2013-2015 periods and based on the predetermined criteria, 41 manufacturing companies have been selected as samples. The analytical method has been done by using multiple linear regressions analysis and the SPSS (Statistical Product and Service Solutions). The result of the research shows that corporate social responsibility disclosure give positive and significant influence to the financial performance. Debt to Equity Ratio (DER) give significant and negative influence to the financial performance. Meanwhile firm size does not give any influence to the financial performance of the company.Keywords: Corporate social responsibility, leverage, firm size, financial performance
PENGARUH STRUKTUR AKTIVA, RISIKO BISNIS, PERTUMBUHAN PENJUALAN, DAN PROFITABILITAS TERHADAP STRUKTUR MODAL Sari, Retno Indah; Ardini, Lilis
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 7 (2017)
Publisher : STIESIA

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ABSTRACTThe purpose of this research is to find out the influence of assets structure to the capital structure, the influence of business risk to the capital structure, the influence of sales growth to the capital structure, and the influence of profitability to the capital structure. The population is a consumer goods companies which are listed in Indonesia Stock Exchange during 4 years observation period from 2012 to 2015. The sample collection technique has been carried out by using purposive sampling, and 28 consumer goods companies have been selected as samples. The analysis technique has been done by using multiple linear regression and hypothesis testing. The result of the analysis of the model feasibility test shows that asset structure, business risks, sales growth and profitability give significant influence to the capital structure of consumer goods companies which are listed in Indonesia Stock Exchange. Partially, the result of the research shows that assets structure give significant and positive influence to the capital structure, business risk does not give significant and negative influence to the capital structure, sales growth give significant and positive influence to the capital structure and profitability give significant and negative influence to the capital structure.Keywords: Asset structure, business risk, sales growth, profitability, capital structure.
FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PELAPORAN KEUANGAN DI INDONESIA Khakim, Luqmanul; Ardini, Lilis
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 12 (2017)
Publisher : STIESIA

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Abstract

Timeliness of financial reporting is an important characteristic for financial statements where the reported financial reports in a timely manner will reduce asymmetric information. When companies postpone financial reporting to the public then information can not be used for decision making. The longer time delayed in presenting the financial statements of a company to the public, the more likely there is insider information about the company. This study aims to determine the factors that affect the timeliness of financial reporting. The research was conducted at automotive company listed in Bursa Efek Indonesia, with year of research from 2011 until 2015. The analysis technique used in this research is multiple linear regression analysis, with F test and t test. Based on the results of this study can be seen that profitability has a positive and significant impact on timeliness, firm size has a positive and significant impact on timeliness, and the age of the company has a negative and insignificant effect on timeliness.Keywords: profitability, audit opinion, firm size, company age, timeliness 
FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN OPINI AUDIT GOING CONCERN Khamidah, Nining Nur; Ardini, Lilis
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 5 (2017)
Publisher : STIESIA

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ABSTRACTThis research is aimed to find out the internal and external factors of the company to the acceptance of goingconcern audit opinion. This research has been carried out on manufacturing companies which are listed inIndonesia Stock Exchange (IDX) in 2011-2014 periods. The data collection method has been done by usingpurposive sampling, so that 56 companes have been obtained as samples. The analysis technique has been carriedout by using logistic regressions analysis method. The result of the determination coefficient test has been proventhat the independent variables give influence to the dependent variable. The result of the research shows that thefinancial condition of the company (SZ), company growth (RP), and the reputation of Public Accountant Firm(RK) do not give any influence to the acceptance of going concern audit opinion (GCO). Meanwhile, theprevious year audit opinion (OTS) give influence to the acceptance of going concern audit opinion (GCO).Keyword : Going concern opinion, financial company condition, growth company, public accountantreputation, audit opinion prior year.
PENGARUH KUALITAS SISTEM, PEMANFAATAN SISTEM INFORMASI DAN MINAT PENGGUNA ACCURATE TERHADAP KINERJA INDIVIDU (Studi Kasus pada PT. Karunia Selaras Abadi) Kumala, Rita Dewi; Ardini, Lilis
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 4 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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Abstract

This research is meant to test and to analyze some factors which influence the individual performance of the users of Accurate Accounting systems on PT. Karunia Selaras Abadi, i.e.: system quality, the utilization of information system, and the interest of the users of Accurate Accounting system. The method of this research is quantitative. The analysis technique has been done by using multiple linear analysis with SPSS 18. The result of the test shows that the influence of the variablesi.e. system quality, the utilization of information system, and the interest of the users to the individual performance of Accurate Accounting system is significant. This is indicatedby the acquisition of significance is 0.000 which is less than α = 5%. This condition shows that the fluctuation of individual performance on PT. Karunia Selaras Abadi has been determined by how well the company in conducting system quality, the utilization of information system, and the interest of the users. This condition is supportedby the acquisition of multiple correlation coefficients is 0.777 which shows the simultaneous correlation among these variables to the individual performance on PT. Karunia Selaras Abadi is firm. Keywords: System Quality, the Utilization of Information System, the Interest of the Users, individual Performance.
Co-Authors Afrida Nur Faricha, Afrida Nur Akhma, Ferry Adjie Amalia Hasanah Amanda Yecci Noeng Andriani, Mitra Nur Fitri Ardianto, Ipung Tri Arika, Nindya Bambang Suryono Budi Riharjo, Ikhsan Danny Adhitya Devi, Fadilah Sari Surya Dharmawan Supono Hadi Saputro Dinna Riyani Dinna Riyani Eka Novita Sari, Eka Novita Fidiana, Fidiana Giati Wahyuni, Giati Glory Augusta Elisabeth Mangaranap Sianipar Haidar Humam Hening Widi Oetomo Hermanto, Suwardi Bambang Ibraraharie, Maharditya Nanda Irma Wahyuni Khakim, Luqmanul Kristi, Ronny Januar Kurnia Kurnia - Kurnia Kurnia Lestariningsih, Marsudi Marsudi Lestariningsih Marsudi Lestariningsih Marsudi Lestariningsih Mery Andayani, Mery Mia Ika Rahmawati Mia Ika Rahmawati Nenin Dewi Fatmala, Nenin Dewi Nihayatul Munaa Nihayatul Munaa Nining Nur Khamidah, Nining Nur Nur Shodiq Nurul Hasanah Uswati Dewi Permadi, Noviandi Satrio Permana, Dwi Panji Pitaloka, Frigasari Dianing Priyadi, Maswar Patuh Purnama, Ferdi Rachman, Dyah Aulia Rahmawati, Mia Ika Ratna Wati Retnani, Endang Dwi Retno Indah Sari, Retno Indah Rini Andriani Rita Dewi Kumala, Rita Dewi Ronal Surya Ruhmana, Futikha Dewi Ruminingsih Ruminingsih Rusdiansyah, Yunifan Shabrie, Wiwiek Srikandi Shindy Permana Putra Wiyandika, Shindy Permana Sholichah, Ninik Silalahi, Adelina Christin Silfyana Cahya Manggar Mahdita Siti Rokhmi Fuadati Siti Rokhmi Fuadati Susanto, Cinditya Marina Sutomo, Lilik Takaria, Iflaha Thadeus Fransesco Quelmo Patty Thadeus Fransesco Quelmo Patty Tsaanii, Adiilah Adlan Ats ulfah setia iswara, ulfah setia Wiwid Widayanti Wiwiek Srikandi Shabrie Wiwiek Srikandi Shabrie Wiwiek Srikandi Shabrie Yuliesti Rosalia Zufra Inayah