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All Journal AKUNTABILITAS Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Ilmu dan Riset Akuntansi Proceeding of World Conference Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Ad'ministrare
Hermanto, Suwardi Bambang
Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Mathematics Medicine & Pharmacology Social Sciences

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PENGARUH PAD, DAU, SILPA DAN LUAS WILAYAH TERHADAP BELANJA MODAL Afkarina, Zia; Hermanto, Suwardi Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 8 (2017)
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ABSTRACTThis research is meant to examine the influence of local own source revenue, general allocation fund, Surplusof Financing Budget and territory to the capital expenditure in the districts / citiesgovernment in EastJava province in 2012-2015 periods. The research method has been done by using purposive sampling with the numbersof samples are 148 financial statements from 38 districts / cities in all East Java provinces. The data is the secondary data has been obtained from the realization ofLocal Government Budget (APBD) of districts / cities in East Java Province with the observation period is 2012-2015 which has been obtained fromthe Audit Board of the Republic of Indonesia East Java Province. The result of this research which has been carried out by using multiple analysis shows that local own source revenue, general allocation fund and territorygive positive influence to the capital expenditure. Meanwhile, the remaining is Surplus of Financing Budget does not give any significant influence to the capital expenditure, with the R square 0.959 or 959%, shows that independent variablesgive influence to the dependent variable.Keywords: Local own sources, general allocation fund, Financing Budget Surplus area, capital expenditure.
PENGARUH PRAKTIK CORPORATE GOVERNANCE DAN KARAKTERISTIK PERUSAHAAN TERHADAP AUDIT REPORT LAG Kuslihaniati, Desi Fia; Hermanto, Suwardi Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 2 (2016): Jurnal Ilmu & Riset Akuntansi
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The purpose of this research is to test the influence of corporate governance practice and the characteristics of the companies to the audit report lag on companies which are listed in Indonesia Stock Exchange in 2010-2014 periods. The samples have been selected by using stratified random sampling and 320 annual financial statements have been obtained from the official sites Indonesia Stock Exchange (www.idx.co.id). The test has been done by using multiple linear regressions analysis and SPSS 20 version instrument and the independent variables i.e.: independent board of commissioners, meeting of board of commissioner, independent board of directors, meeting of board of directors, meeting of audit committee, firm size, profitability, firm type, and audit quality to the dependent variable i.e. audit report lag. The result of the research shows that 4 variables have an influence and 5 variables have not got any influence by audit report lag. Four variables which have negative and significant influence to the audit report lag are meeting of audit committee, firm size, profitability, and firm type. Five variables which do not have any influence to the audit report lag are independent commissioner, meeting of board of commissioner, independent board of directors, meeting of board of directors, and audit quality.Keywords: Corporate Governance, Characteristic of the Company, Audit Report Lag.
ANALISIS FAKTOR DALAM MENGGUNAKAN LAYANAN E-BILL DENGAN PENDEKATAN TECHNOLOGY ACCEPTANCE MODEL (TAM) Sari, Ema Novita; Hermanto, Suwardi Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 4 (2016): Jurnal Ilmu & Riset Akuntansi
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The purpose of this research is to examine some factors which will influence the revenue and the use of e-bill or electronic billing by using Technology Acceptance Model (TAM) approach. The constructions which have been applied in this research i.e. Perceived ease of use, perceived of usefulness, attitude toward usage, behavioral intention to use, and actual use. In this research, the Perceived ease of use will be correlated to perceived of usefulness. Perceived ease of use and perceived of usefulness will be correlated to attitude toward usage. Furthermore attitude toward usage will be correlated to behavioral intention. Moreover, behavioral intention to use will be correlated to actual use. The object of the research is all corporate HALO card prepaid customers at PT. Telkomsel Surabaya who have been applied e-bill. The sample collection in this research has been done by using purposive sampling. The data is the primary data which has been done by issuing questionnaires. The primary data has resulted 254 questionnaires which can be processed by using SEM (Structural Equation Model) analysis technique and Partial Least Square (PLS) methods.The result of the research shows that Perceived ease of use has positive influence to the perceived of usefulness. Perceived ease of use and perceived of usefulness has positive influence to the attitude toward usage. Attitude toward usage does not have any influence to the behavioral intention to use. Meanwhile, behavioral intention to use does not have influence to the actual use in using e-bill.Keywords: e-bill, Technology Acceptance Model, Perceived ease of use, perceived of usefulness, attitude, behavioral intention to use, actual use
PENGARUH PROFESIONALISME AUDITOR, INDEPENDENSI AUDITOR, DAN KOMPETENSI AUDITOR TERHADAP KUALITAS AUDIT Kristianto, Oktavianus; Hermanto, Suwardi Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 11 (2017)
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ABSTRACTThe purpose of the researchis to examine the influence of auditor professionalism, auditor independence, and auditor competence to the audit quality. Auditor professionalism is reflected by the indicatorsi.e.: dedication to the profession, social obligation, independence, belief in profession and relationship with others whereas auditor independence is reflected by the old indicator i.e.client relationship, client pressure, auditor partner analysis, and non-audit services then auditorcompetence is reflected by indicators i.e.knowledge and experience.Theprimary datais used in this research and it has been carried out by using survey method and purposive sampling technique to the 65 respondents from 15 PAFs which are located in Surabaya and listed in Indonesian Institute of Certified Public Accountants in 2016.The result of multiple linear regressions shows that professionalism and auditor competence give positive influenceto the audit quality whereas auditor independence does not give anyinfluenceto the R2is 56.3% whereas the remaining is 43.7% is influenced by other factor.Keywords : auditor professionalism, auditor independence, auditor competence, audit quality
FAKTOR - FAKTOR YANG MEMPENGARUHI BELANJA DAERAH PADA KABUPATEN/KOTA JAWA TIMUR Liando, Ivoni Ike; Hermanto, Suwardi Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 6 (2017)
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ABSTRACTThis research is aimed to test the influence of local own source revenue (PAD), general allocation fund (DAU), special allocation fund (DAK), and profit sharing fund (DBH), Flypaper Effect (FEF) and the numbers of the population(JPE) to the local expenditure (BED). Sample consisted of 29 districts and 9 in East Java with 148 observation reports Actual Budget and Expenditure 2012-2015 year, with resources BPK and BPS. Thisexamination has been carried out by using multiple linear regressions analysis technique and the instrument of SPPS application (Statistical Product and Service Solutions). The result of the research which has been done by using multiple linear regressions shows that local own source revenue (PAD), general allocation fund (DAU), special allocation fund (DAK), and proift sharing fund (DBH), Flypaper Effect (FEF) and the numbers of the population (JPE) to the local expenditure (BED). Meanwhile, the flypaper effect does not give any influence to the local expenditure, with the R-Squared 0.988 or 98.8%, it shows that the variables in the modelsare able to predict the local expenditure, meanwhile 1.2% is influenced by other variableswhich are included in the model.Keywords: Local own source revenue (PAD), Equalization fund, Flypaper Effect (FEF), The numbers of the population (JPE), Local expenditure (BED)
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN PERTAMBANGAN Ramadhani, Zakky; Hermanto, Suwardi Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 8 (2017)
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ABSTRACTThis research is meant to test the influence of corporate social responsibility (CSR) to firm value. Variable of CSR consist/s of seven areas of disclosure: environment (LKI), energy (EGI), the health and safety of labors (KKT), labor miscellaneous (LTK), product (PRO), public involvement (KMA) and public, firm value in this research which is proxy by price book to value (PBV). The samples are mining sector companies which are listed in Indonesia Stock Exchange (IDX) in 2012-2015 periods and these companies have been selected by using purposive sampling, and 116 observation data of the financial statements of 29 companies have been selected as samples.The result of the research which has been analyzed by using multiple regressions analysis shows KKT, PRO and KMA. give positive influence to the firm value, LKI, EGI, and LTK and UMM do not give any significant influence to the firm value. TheAdjusted R-square is 0.33 or 33% variation of the PBV has been able to explained by the variables of LTI, EGI, KKT, LTK, PRO, KMA and UMM, whereas the remaining 67% has been explained by other variables.Keywords: environment (LKI), Corporate Social Responsibility (CSR), firm value (PBV)
PENGARUH UKURAN PERUSAHAAN, PERTUMBUHAN PENJUALAN, PROFITABILITAS, STRUKTUR AKTIVA, LIKUIDITAS TERHADAP STRUKTUR MODAL Ambarsari, Ririt; Hermanto, Suwardi Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 3 (2017)
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The purpose of the research is to examine the influence of firm size, sales growth, profitability, asset structureand liquidity to the capital structure of food and beverages companies which are listed in Indonesia StockExchange in 2011-2015 periods. The sample collection technique has been carried out by using purposivesampling method and 10 companies with the observation period from 2011 to 2015 have been selected assamples, so 50 observation data have been obtained. Secondary data sources have been obtained from IndonesiaStock Exchange and the Indonesia Stock Exchange official website, http://www.idx.co.id/ The data analysis hasbeen done by using multiple linear regression analysis and SPSS program. Based on the results of the analysis itcan be concluded that: (1) sales growth and asset structure has positive influence to the capital structure of foodand beverages companies which are listed in Indonesia Stock Exchange; (2) firm size does not have anysignificant influence to the capital structure of food and beverages companies which are listed in Indonesia StockExchange; (3) profitability and liquidity has negative influence to the capital structure of food and beveragescompanies which are listed in Indonesia Stock Exchange.Keywords: sales growth, asset structure, firm size, profitability, capital structure.
PENGARUH MANAJEMEN LABA AKRUAL DAN MANAJEMEN LABA RIIL TERHADAP NILAI PERUSAHAAN Sa’diyah, Siti; Hermanto, Suwardi Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 9 (2017)
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ABSTRACTThe purpose of this research is to find out the influence of accrual earnings management and real earnings management to the firm value. The earning management variable which is measured by using discretionary accrual and revenue discretionary whereas real earnings management which is measured by using operating cash flow, production cost, and discretionary cost and firm value is measured by using Tobin’s Q. The secondary data has been applied in this research and it has been carried out by using purposive sampling to the 95 samples of 19 sub consumer goods manufacturing companies which are listed in Indonesia Stock Exchange from 2011 to 2015. The analysis method has been done by using some methods i.e. classic assumption test, multiple linear regressions analysis, and hypothesis test. The result of multiple linear regressions shows that discretionary cost variable (DSR) and operating cash flow variable (CFO) give positive influence to the firm value; discretionary accrual (DAC) give negative influence to the firm value whereas revenue discretionary variable (AR) and production cost variable (PRD) does not have any influence to the firm value.Keywords: Discretionary accrual, operating cash flow, production cost, discretionary cost, and firm value
ANALISIS FAKTOR PENERIMAAN DAN PENGGUNAAN TEKNOLOGI DALAM SISTEM INFORMASI AKUNTANSI DENGAN PENDEKATAN TAM Armanda, Ribka; Hermanto, Suwardi Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 3 (2015)
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This research is meant to test the receiving factors and the utilization of technology in the Accounting Information System which has been done by using the Technology Acceptance Model (TAM) approach, which is represented by the test of influence of exogenous constructs i.e.:business process support, management support, and flexibility system support to the endogenous constructsi.e.: perceived of behavioral intention, perceived of attitude towards using, perceived of usefulness and perceived ease of use.The samples have been selected by using purposive random sampling, the research instrument has been carried out by issuing questionnaires to 125 respondents who are the employees of Shipping Cargo Expedition in Surabaya that uses AIS in daily work. The data is analyzed by using partial least square.The results of the research shows i.e.: (1) the support to the business process, flexibility system and perceived ease of use have positive influence to the perceived of behavioral intention in using the technology in AIS. Meanwhile, the management support and perceived of usefulness do not have any positive influence to the perceived of behavioral intention in using the technology in AIS. (2) Business process support, management support and the perceived of usefulness have positive influence to the perceived of attitude toward using of technology in AIS. Meanwhile, the perceived of behavioral intention, flexibility system support, and the perceived ease of use do not have any influence to the perceived of attitude towards using of technology in AIS. (3) Business support system, flexibility system support, and perceived ease of use have positive influence to the perceived of use of technology in AIS whereas the management support does not have any positive influence to the perceived of use of technology in AIS. (4) Business process support, flexibility system support, and management support have positive influence to the perceived easeof use of technology in AIS. Keywords:Technology Acceptance Model, Partial Least Square, Accounting Information System
ANALISIS TINGKAT KESEHATAN PT. BANK PERKREDITAN RAKYAT BINTANG MITRA PERIODE 2011-2013 DENGAN ANALISIS CAMEL Meilina, Anie Sasmita; Hermanto, Suwardi Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 6 (2015)
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Banking management performance is very important in banking activities. Banking activity is theintermediation institution or the financial intermediary between the funding owner group and thegroup who needs fund. The purpose of this research is to conduct analysis to the banking healthy levelon PT Bank Perkreditan Rakyat Bintang Mitra in Surabaya, for 2011-2013 periods. The assessmentanalysis of banking healthy level has been carried out by using CAMEL method (Capital, Asset,Management, Earning, and Liquidity) which is based on the decree of BI director No.30/12/KEP/DIRon April 30th, 1997. The result of the research shows that the bank healthy level of PT BPR BintangMitra in 2011-2013 was categorized healthy with consecutive score was 96.9 in 2011, 97.9 in 2012,and 98.5 in 2013. But from the component of Capital Adequacy Ratio (CAR) in 2012 it increasedsignificantly, it was influenced by the decreased of provided credit and the increased of interbankassets account with the number of capital that is relatively unchanged. So the managed fund which ismanaged fund is less productive, and the Loan to Deposit Ratio is required to be improved since itsratio is still under the fund that is collected in the liquid obligation.Keywords: Banking Healthy Level Analysis, CAMEL Analysis, Rural Bank (Bank PerkreditanRakyat).
Co-Authors Afkarina, Zia Agustin, Trisia Akbarurrizqillah Al Azhar, Akbarurrizqillah Al Anggriani, Febry Anie Sasmita Meilina, Anie Sasmita Aprinia, Rizki Wulan Aswati, Vicka Hajar Budi Riharjo, Ikhsan Danny Adhitya Desi Fia Kuslihaniati, Desi Fia Effendi, Erdianza Septian Ema Novita Sari, Ema Novita Fidiana, Fidiana Isma Arum Wardiana Ivoni Ike Liando, Ivoni Ike J Jamaluddin Khurotun Amaliyah Sholikhah, Khurotun Amaliyah Kristianto, Oktavianus Langgeng Prayitno Utomo Lestari, Anis Puji Lestari, Saptorini Dyah Lilis Ardini Ningsih, Susi Mujia Nur Fadjrih Asyik Patmawati Patmawati, Patmawati Pertiwi, Santi Trisno Qomariyahti, Nova Dwi Ramadhani, Zakky Ribka Armanda, Ribka Ririanty, Reffida Octian Ririt Ambarsari, Ririt Rufaida, Ida Rusadi, Putri Lita Sa’diyah, Siti Saraswaty, Shieta Sisil Ayu Lestari, Sisil Ayu Yunianto, Wisnu Tri