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PENGARUH KINERJA KEUANGAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN MANUFAKTUR Rochmawati, Ika; Kurnia, Kurnia
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 6 (2015)
Publisher : STIESIA

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This research is meant to examine the influence of financial performance to the disclosure of Corporate Social Responsibility (CSR). The disclosure of Corporate Social Responsibility (CSR) has an important role in the company to maintain the relation, and it is also the long term investment for the business continuity. The result of analysis shows that the financial performance which is measured by Return on Assets (ROA) and Return on Equity (ROE) do not have any significant influence to the Corporate Social Responsibility (CSR), meanwhile the financial performance which is measured by using Net Profit Margin (NPM) has significant influence to the Corporate Social Responsibility (CSR).Keywords: Return on Assets (ROA), Return on Equity (ROE), Net Profit Margin (NPM), Corporate Social Responsibility (CSR).
PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN Kinanza, Candra; Kurnia, Kurnia
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 7 (2017)
Publisher : STIESIA

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ABSTRACTThis research is aimed to examine the influences of Good Corporate Governance in accordance with managerial ownership, institutional ownership, independent commissioner, audit commitees and financial performances of the firm value LQ45. The population is all companies which are listed in Indonesia Stock Exchange (IDX). The samples are LQ45 companies which are listed in Indonesia Stock Exchange in 2012-2015 periods. The total samples are 18 LQ45 companies which have been selected by using purposive sampling. The analysis method has been done by using multiple regression analysis techniques. The result of the analysis shows that managerial ownership does not give influence to the firm value, the institutional ownership does not give any influence to the firm value, independent board of commissioners does not give any influence to the firm value, the audit committe does not give any influence to the firm value, the return on assets (ROA) gives influence to the firm value, and the return on equity (ROE) gives influence to the firm value.Keywords: Good Corporate Governance financial performance, firm value.
PENGARUH PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL PEMODERASI Funawati, Restu; Kurnia, Kurnia
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 11 (2017)
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ABSTRACTThis research is aimed to examine the influence of profitability to firm value with CSR as moderating variable. variable. The population in this research is 43 mining companies which are listed Indonesia Stock Exchange (IDX) in 2014-2016 periods. The sample collecction technique has been carried out by using purposive sampling method and it has generated 48 samples during 2014-2016 periods. The data is the secondary data which has been obtained by using documentation technique consists of the 2014-2016 annual report of the mining companies.  The data analysis method in this research is the multiple linear regressions and 23rd version SPSS for windows. The result of the research shows that profitability give influence to the firm value, the CSR gives positives influence to the firm value, the CSR disclosure does not moderate the correlation between profitability and firm value.Keywords: Profitability, firm value, Corporate Social Responsibility disclosure
PENGARUH TEKANAN WAKTU, TINDAKAN SUPERVISI, LOCUS OF CONTROL TERHADAP PENGHENTIAN PREMATUR Aini, Fifi Aprilia Nurul; Kurnia, Kurnia
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 3 (2015)
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The purpose of this research is to find out whether there is an influence among time pressure, supervision action, and locus of control to the premature termination on audit procedure. The population is all auditors who work in Public Accountant Office (KAP) in Surabaya. The sample collection technique has been carried out by using purposive sampling. 60 auditors from 7 Public Accountant Offices have been obtained as samples from these criteria. The data analysis techniques are descriptive tests, the data quality test, and the classic assumption tests. The result of this research shows that the time pressure and locus of control variables have positive significant to the premature termination of the audit process. Meanwhile, the supervision action variable has negative influence to the premature termination on audit procedure. Keywords: Time Pressure, Supervision Action, Locus of Control, and The Premature Termination of Audit Procedure.
PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP KUALITAS LABA PADA PERUSAHAAN MANUFAKTUR Novieyanti, Ira Ayu; Kurnia, Kurnia
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 11 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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This research is aimed to test the influence of mechanism of good corporate governance to the earnings quality. This research the mechanism of good corporate governance has been measured by using managerial ownership, institutional ownership, board of independent commissioner, and audit committee. Managerial ownership is measured by the percentage of the stock which is owned by the management. Institutional ownership is measured by percentage of stock which is owned by the institution from outside of the company. Board of independent commissioner is measured by the percentage of board of commissioner from outside of the company. Audit committee as the dummy variable with the value 1 if the numbers of audit committee are 3 people and the value is 0 when it is less than 3. The earnings quality has been calculated by using modified Jones model i.e. Discretionary Accrual (DA). The result of this research shows that managerial ownership and audit committee has positive influence to the earnings quality. Meanwhile, institutional ownership and board of independent commissioner does not have any influence to the earnings quality.Keywords: managerial ownership, institutional ownership, board of independent commissioner, audit committee, earnings quality
PENGARUH LIKUIDITAS, LEVERAGE, PROFITABILITAS, INVESTMENT OPPORTUNITY SET TERHADAP DIVIDEND PAYOUT RATIO Herawati, Faradina Eka; Kurnia, Kurnia
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 10 (2017)
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ABSTRACTThe purpose of this research is to examine the influence of liquidity, leverage, profitability and investmentopportunity set to the dividend payout ratio of manufacturing companies which are listed in Indonesia StockExchange (IDX). This research is a quantitative research. The population is all manufacturing companies whichare listed in Indonesia Stock Exchange (IDX) consecutively 5 years from 2011 to 2015. The sample collectiontechnique has been carried out by using purposive sampling and based on the predetermined criteria 37companies have been selected as samples. The data analysis technique has been done by using multipleregressions analysis and the hypothesis test has been carried out by using regression analysis. Based on theresult of model feasibility test shows that the regression models which have been generated are good (feasible) andthese models can be applied for the following analysis. Based on the result of hypothesis test, it shows that thevariables i.e. Current Ratio and Return on Asset gives positive and significant influence to the Dividend PayoutRatio of manufacturing companies which are listed in Indonesia Stock Exchange (IDX) in 2011-2015 periods.Keywords: Current ratio, debt to equity ratio, return on asset, investment opportunity set, dividend payoutratio.
PENGARUH FAKTOR KEUANGAN DAN NON KEUANGAN TERHADAP PEMBERIAN OPINI AUDIT GOING CONCERN Syarifah, Atika Noor; Kurnia, Kurnia
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 5 (2017)
Publisher : STIESIA

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ABSTRACTThis research is aimed to examine the influence of financial condition, firm size, company growth,leverage, audit opinion and previous year audit reputation to the provision of going concern audit opinion. Thepopulation is all non-financial companies whichare listed in Indonesia Stock Exchange (IDX) in 2012-2015periods which have been audited and published. The sample selection has been done by using purposivesampling. Based on the predetermined criteria, 108 companies have been selected as samples. The logisticregression method and the SPSS (Statistical Product and Service Solutions) instrument has been applied toexamine the hypothesis. After the data analysis has been carried out, it has been found thatfirm size, companygrowth, leverage, audit reputation do notgive any significant influenceto the provision of going concern opinion.Meanwhile the financial condition which is proxy by the Altman Z-Score model and previous year audit opiniongive significant influence to the provision of going concern audit opinion.Keywords: Financial Ratios, Previous Year Audit Opinion, Audit Reputation, Going Concern Audit Opinion
PENGARUH KINERJA KEUANGAN DAN KEBIJAKAN DIVIDEN TERHADAP REAKSI INVESTOR PADA PERUSAHAAN OTOMOTIF Ayuni, Alfiyanti Devie Nor; Kurnia, Kurnia
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 7 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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This research is meant to analyze the influence of financial performance and dividend policy of the company to the reaction of investors. The population of this research is automotive and component companies which are listed in Indonesia Stock Exchange in 2010-2014, it has been retrieved by using purposive sampling and based on the determination criteria, and the samples are 8 companies with the 40 firm years which have met the criteria. The data analysis method has been done by using multiple regressions analysis.Based on the result of multiple regressions analysis, it shows that the financial performance and dividend share has an influence to the reaction of investors. Based on the result of R test, it shows that financial performance and dividend policy variables are feasible to explain the variable of the reaction of the investor reaction is 39.6%. Based on the result of F test with the significance level is 5%, so the result of the research shows that financial performance (return on investment (ROI), debt to equity ratio (DER), earning per share (EPS), and dividend policy (DPR) have influence to the reaction of the investor (abnormal return), so that it is feasible to use t test. The result of hypothesis test shows that return on investment (ROI) has positive influence to the reaction of the investor, debt to equity ratio (DER) has positive influence to the reaction of the investor, earning per share (EPS) has positive influence to the reaction of the investor, and dividend policy (DPR) has positive influence to the reaction of the investor.Keywords: financial performance, dividend policy, the reaction of investors.
PENGARUH KEPUTUSAN INVESTASI, PENDANAAN, DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN Widodo, Putry Meilinda Rahayu; Kurnia, Kurnia
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 1 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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One of the primary objectives of the company is to optimize the firm value. This research is meant to examine the influence of investment decision, funding decision, and the dividend policy to the Firm Value.The samples are 38 consumer goods companies which are listed in Indonesia Stock Exchange (IDX) during the 2010-2014 periods which is suitable with the determined criteria and 12 companies have been obtained as samples. This research has been done by using purposive sampling method. The data analysis has been applied in this research is done by using multiple linear regressions with the application instrument of SPSS (Statistical Product and Service Solutions).The result of the research shows that investment decision has significant influence to the firm value, funding decision does not have any significant influence to the firm value, and dividend policy has significant influence to the Firm Value. The value of R square is 0,333 which shows that all of independent variables which are investment decision, funding decision, and dividend policy can explain the dependent variable i.e. firm value is 33,3% and the remaining is 66,7% which is influenced by other factors which are not included in this model.Keywords: Investment Decision, Funding Decision, Dividend Policy, Firm Value.
PENGARUH KEPUTUSAN INVESTASI, PENDANAAN, KEBIJAKAN DIVIDEN, TINGKAT SUKU BUNGA TERHADAP NILAI PERUSAHAAN Faridah, Nur; Kurnia, Kurnia
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 2 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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By implementing the function of financial management, then the optimization of firm value can be achieved. A single financial decision which has been determined will have an influence to other financial decisions. Financial decision which has been determined will have an impact to the firm value. This research is meant to test the influence of investment decision, funding decision, dividend policy, and the interest rates to the firm value. The research samples are 30 manufacturing companies which are listed in Indonesia Stock Exchange from 2012 until 2014 and these companies have been selected by using purposive sampling. The data source of this research has been done by using multiple linear regressions analysis with the application instrument is SPSS (Statistical Product and Service Solutions). The result of this research shows that: (1) investment decision has positive influence to the firm value, (2) the financial decision does not have any influence to the firm value, (3) dividend policy has negative influence to the firm value, and (4) interest rates does not have any influence to the firm value.Keywords: Investment Decision, Funding Decision, Dividend Policy, Interest Rates, and Firm Value.
Co-Authors Abbas Yusuf Achmad Mukti, Achmad Afsari, Afifa Dwi Nur Aini, Fifi Aprilia Nurul Alfasani, Rismada AMBARSARI, DESI Andiani, Legri Andrieta Shintia Dewi Ardabili, Ardabili Armansyah, Fendi Ayuni, Alfiyanti Devie Nor Bagus Sudjatmiko, Bagus Baharuddin Baharuddin Budi Riharjo, Ikhsan Deli, Eka Putri Ismi Novita Dian Ariami Fanikmah, Dian Ariami Dillak, Vaya J. Dillak, Vaya Juliana Dudi Pratomo Elly Suryani, Elly Ervita Megasari, Ervita FAHMI, LUTHFILLAH ZUL Ferdiansyah Ferdiansyah Funawati, Restu Ganjar M Disastra Haeruddin Hafid Hamdan Z. Abidin, Hamdan Handaka Handaka, Handaka Hanifa, Fanni Herawati, Faradina Eka Ika Rochmawati, Ika Imaniar, Fitrah Qulukhil Imtihanah Imtihanah, Imtihanah Indri Astuti Irawan Irawan Iskandar Zulkarnain Jemakmun, Jemakmun Joko Soebandrio, Joko Junifar, Nurdiansyah Khoiriyah, Faizatul Kinanza, Candra Krishna Kusumahadi Linda, Wulan Mey Marefsi, Ethika Suri Midyarany, Desy Miftahul Fitria, Miftahul Muhammad Muslih Novieyanti, Ira Ayu Novitasari, Ferraria Nugraha, Muhamad Kemal Nur Faridah, Nur Nurizza Arsyi Isnaini, Nurizza Arsyi Oktaviana Dian Charendra, Oktaviana Dian Parhan, Ian Permatasari, Bella Ayu Pratama, Febrial Pratiwi, Saesar Ayu Purnama Sendjadja, Purnama Purpitasari, Puput Putri, Yuni Murdiana Qurrotu A’yun, Qurrotu R Irzon, R Rachma Djazilah, Rachma Ramadisu Mafra, Ramadisu Ratri Wahyuningtyas Refdilzon Yasra, Refdilzon Rhonal Ramadhan, Rhonal Riani, Yuliana Yunensia Ridlo, Mukhlisur Rizky Yuniar Rosalina, Rizky Yuniar Ronaldo Irzon sabriansyah, aco Sahabuddin, Chuduriah Sari, Defi Ulan Sari, Felia Arienza Shodiq, Nugraha M.R. SRI RAHAYU Syarifah, Atika Noor Tahaanii, Salsabilla Umi Aniswatur Roudtul Jannah, Umi Aniswatur Roudtul Vera Methalina Afma, Vera Methalina Vina Mariana Vina Rosella, Vina Widodo, Putry Meilinda Rahayu Widya Sastika Yessy Susanti, Yessy