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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Ekonomi Jurnal Akuntansi Multiparadigma The International Journal of Accounting and Business Society Infestasi JURNAL AKUNTANSI UNIVERSITAS JEMBER Policy & Governance Review Jurnal Ilmiah Ekonomi Islam Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) AKRUAL: Jurnal Akuntansi Jurnal Kajian Akuntansi Jurnal Ilmu dan Riset Akuntansi Journal of Accounting Science Jurnal Ekonomi dan Bisnis al-Uqud : Journal of Islamic Economics JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Assets: Jurnal Akuntansi dan Pendidikan Owner : Riset dan Jurnal Akuntansi Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen JURNAL MANAJEMEN BISNIS Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat EKUITAS (Jurnal Ekonomi dan Keuangan) Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Akuntansi : Jurnal Akuntansi Integratif JASF (Journal of Accounting and Strategic Finance) JOURNAL OF COMMUNITY MEDICINE AND PUBLIC HEALTH RESEARCH Narra J Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) AJARCDE (Asian Journal of Applied Research for Community Development and Empowerment) Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Jurnal Kreativitas dan Inovasi (Jurnal Kreanova) Iqtishadia: Jurnal Ekonomi dan Perbankan Syariah
Fidiana, Fidiana
Sekolah Tinggi Ilmu Ekonomi Indonesia Surabaya
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TINGKAT PEMAHAMAN TERHADAP SAK ETAP: STUDI EMPIRIS PADA MAHASISWA YANG BERASAL DARI SMK DAN SMA Fidiana, Fidiana
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 9, No 2 (2011)
Publisher : JURNAL AKUNTANSI UNIVERSITAS JEMBER

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The main objective of the research is to prove level of the understanding toward accounting principle in the SAK Etap of Accounting students of STIESIA Surabaya based on their previous study that is from vocational study or from general study. The Population of the research is the Accounting students of Stiesia who are assigned at semester 3 on academic year of 2011/2012. The instrument of collecting data is questioner, which is used to reveal variable of recognition, measurement and reporting of understanding SAK Etap concept. Each instrument has been tasted and it fulfills the term of validity and reliability. Based on the Levene test toward 86 students with various background studies, there is no different significantly level the understanding of recognition, measurement, and reporting of understanding SAK concept. Keywords: recognition, measurement, reporting, understanding, SAK ETAP
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL PEMODERASI Lestari, Hesty Mey; Fidiana, Fidiana
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 12 (2015)
Publisher : STIESIA

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The purpose of this research is to find out whether the profitability moderates the corporate social responsibility(CSR) to the firm value on banking companies which are listed in Indonesia Stock Exchange. This research is aquantitative research. The population is all banking companies which area listed in Indonesia Stock Exchange in2011-2014 periods. The sample collection technique has been done by using purposive sampling and 27 bankingcompanies have been selected as samples. The data analysis technique has been done by using multipleregressions analysis and the hypothesis test is carried out by using SPSS 20 version. Based on the result ofmodel feasibility test, it shows that the regressions models which have been generated is feasible and it can beused for further analysis.The measurement of corporate social responsibility variable has been carried out byusing Corportae Social Responsibility Indeks (CSRI), the measurement of profitability has been done by usingreturn on equity (ROE) and firm value has been done by using Tobin’s Q. Based on the result of hypothesis test,it can be concluded that CSR (Corportae Social Responsibility) has positive influence to the firm value.Profitability as the moderating variable can influence the correlation of corporate social responsibility and firmvalue.Keywords: CSR, profitability, firm value
PENGARUH MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN, PENGETAHUAN, DAN SANKSI TERHADAP KEPATUHAN WAJIB PAJAK Aini, Nur; Fidiana, Fidiana
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 9 (2017)
Publisher : STIESIA

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ABSTRACTTaxpayer compliance is one of the problems of the implementationof the self-assessment system. Therefore, the success of tax collection system which uses self-assessment is determined by the level of taxpayer compliance. The purpose of this research is to find out the influence of the modernization tax administration system, tax knowledge, and tax sanction to the tax compliance at Kantor Pelayanan Pajak (KPP) Pratama Bangkalan. This research is a quantitative causal research. The population is the taxpayer, both individual taxpayers and corporate taxpayers which are listed inKantor Pelayanan Pajak (KPP) Pratama Bangkalan. The samples have been determined by using incidental sampling method i.e. the collection of information from the taxpayers who accidentally have met the researchers. 78 respondents have been selected as samples. The data collection methods has been done by issuing questionnaires and the data analysis has been done by using multiple linear regression. The result of the shows that there is positive influence to the modernization of the tax administration system, tax knowledge, and tax sanction to the tax compliance.Keywords:modernization, knowledge, sanctions, taxpayer compliance.
PENGARUH TAX AMNESTY, PENGETAHUAN PERPAJAKAN, DAN PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK Sari, Viega Ayu Permata; Fidiana, Fidiana
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 2 (2017)
Publisher : STIESIA

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Tax revenue increases every year but it is not followed by the enhancement of tax ratio. It shows that taxrevenue has not optimal yet and there is tax potency which can be discovered by the government. One of theproblems which can obstruct optimum tax revenue is the taxpayer compliance. The purpose of this research ismeant to find out the influence of tax amnesty, tax knowledge, and tax authority service to the taxpayercompliance. This research is causality quantitative. The population is taxpayer, either individual taxpayers orcorporate taxpayers which are listed in Kantor Pelayanan Pajak (KPP) Pratama Surabaya Tegalsari. The samplehas been determined by using accidental sampling i.e. the collection of information from the taxpayers which isaccidentally met by researcher. 88 respondents have been obtained as samples. The data has been collected byissuing questionnaires and using likert scale 1 to 5. The data analysis technique has been done by using multiplelinear regressions and the SPSS program for windows. Based on the result of analysis, it shows that tax amnestyand tax knowledge gives positive influence. Meanwhile, tax authority service does not give any influence to thetaxpayer compliance.Keywords: Tax amnesty, taxation knowledge, tax authority service, obedience of tax payers.
PENGARUH PROFITABILITAS, KEBIJAKAN DIVIDEN DAN KEBIJAKAN UTANG TERHADAP NILAI PERUSAHAAN Mayogi, Dien Gusti; Fidiana, Fidiana
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 1 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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The higher the level of prosperity of the owner of the company, it can increase the value of the company. The value of the company is reflected in its share price. The value of the company shows that the prosperity of shareholders high and the future prospects of the company in good shape. The companys value in this study is proxied by Price Book Value (PBV). This research is meant to find out how great the influence of profitability, dividend policy and debt policy to the firm value. This research has been done by using the analysis test of SPSS. The samples are companies which are listed in manufacturing sector in Indonesia Stock Exchange from 2011 to 2013. 12 companies which have met with the sample collection criteria have been obtained so the numbers of observations in this research are 36 observations. This research has been done by using multiple regression analysis in order to see the influence of independent variables on the dependent variable either partial or simultaneous. The result of this research shows that profitability variable has an positive influence to the firm value. Dividend policy has an positive influence to the firm value whereas debt policy does not have any influence to the firm value.Keywords: Profitability, Dividend Policy, Debt Policy, Firm Value.
BUKTI EMPIRIS PENGARUH INVESTMENT OPPORTUNITY SET DAN KARAKTERISTIK FINANSIAL TERHADAP NILAI PERUSAHAAN Musyarrofah, Luluk; Fidiana, Fidiana
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 9 (2017)
Publisher : STIESIA

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ABSTRACTThe research studies the influence of investment opportunity set disclosure, leverage, cash flow volatility to the firm value and earnings quality as the moderating variable. The purpose of this research is to find out empirical evidence about (a) the influence of investment opportunity set, leverage, and cash flow volatility to the firm value; (b) earnings quality as the moderating variable of the correlation between investment opportunity set, leverage, cash flow volatility and firm value. This research applies the secondary data and samples in this research is the companies which are incorporated in Jakarta Islamic Index (JII) and listed in Indonesia Stock Exchange in 2012-2015 periods. The samples are 17 companies with 68 observations. The data analysis has been carried out by using multiple linear regressions and Moderated Regression Analysis (MRA) test. The result of the research shows that investment opportunity set does not give any influence to the firm value. Leverage and cash flow votality give positive influence to the firm value. Earnings quality is the moderating variable for the correlation between investment opportunity set and firm value, but earnings quality cannot become the moderating variable for the correlation among leverage, cash flow volatility and firm value.Keywords: investment opportunity set, leverage, cash flow volatility, firm value, earnings quality
PENGARUH KEPUTUSAN INVESTASI, KEBIJAKAN DIVIDEN, LEVERAGE DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN Sari, Maya; Fidiana, Fidiana
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 3 (2017)
Publisher : STIESIA

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This research is aimed to test the investment decision, dividend policy, leverage and profitability to thefirm value. The population is all consumer goods companies which are listed in Indonesia Stock Exchange in2012-2015 periods. Based on the criteria of purposive sampling, 16 companies with the amount of observation is64 observation have been selected as samples. This research has been carried out by using multiple linearregressions with software of SPSS 23 (Statistical Product and Service Solutions). The result of determinationcoefficient is 90.7% which means that the firm value can be explained by four independent variables and 9.3% offirm value can be explained by other variables which are not included in this research. The result of this researchshows that (1) investment decision gives positive influence to the firm value. (2) Dividend policy gives positiveinfluence to the firm value. (3) Leverage gives positive influence to the firm value. (4) Profitability gives positiveinfluence to the firm value.Keywords: investment decision, dividend policy, leverage, profitability, firm value.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN Umro, Madinatul; Fidiana, Fidiana
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 1 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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The firm value in this research is reflected by the stock price of a company. The firm value enhancement to attraction for investors to undertake investment activities of the company. This research is meant to test the influence of Corporate Social Responsibility (CSR) and the profitability to the firm value. The samples are 10 companies which are engaged in the field chemical sector which are listed in Indonesia Stock Exchange (IDX) in 2010-2014 periods. The sample collection technique has been done by using purposive sampling technique. Based on the sample collection technique, 6 companies which are fulfilled the criteria have been selected as samples. The total amount of 6 companies and 5 years of observation period are 30 observations and in order to test these observations have been done by using multiple linear regressions. Based on the result of multiple linear tests, first, hypothesis states that the Corporate Social Responsibility (CSR) has positive influence to the firm value and second, profitability does not have any influence to the firm value.Keywords: Corporate Social Responsibility (CSR), Profitability, Firm Value.
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN PERBANKAN Sulistyowati, Sulistyowati; Fidiana, Fidiana
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 1 (2017)
Publisher : STIESIA

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The purpose of this research is to analyze the influence of good corporate governance to the financialperformance which consists of board of director, board of commissioner, independent commissioner, and auditcommittee to the financial performance of banking companies in Indonesia in 2012-2014 periods.The sampleshave been selected by using purposive sampling technique, based on the determined criteria 30 companies havebeen selected as samples. The result of this research shows that: (1) Board of directors has positive influencebecause the greater number of the board members can lead to more conflicts, but the number can provide analternative solution to a problem that is increasingly diverse in board members (2) Board of commissioners haspositive influence because when the member of commissioners that much , the control to the board of directors isgetting better (3) Independent commissioner doesn’t have influence because the existence of independentcommissioner in a company is formality only to fulfill the regulation(4) Audit committee doesn’t have influencebecause the duties of audit committee is to help the board of commissioners to control the reporting process offinancial statement by the management to improve the credibility of financial statements.Keywords: Good Corporate Governance, Board of Directors, Independent Commissioners, Audit Committee,CFROA.
STRUKTUR PENDANAAN DAN PENGARUHNYA TERHADAP NILAI PERUSAHAAN DENGAN KEPEMILIKAN MANAJERIAL SEBAGAI PEMODERASI Asmoro, Sugeng Riyadi; Fidiana, Fidiana
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 1 (2015)
Publisher : STIESIA

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The purpose of this research is to find out the influence of funding structure to the firm value with the managerial ownership as the moderating at chemical companies which are listed in Indonesia Stock Exchange during the 2011-2013 periods. The samples of the research have been selected by using purposive sampling 10 chemical companies (30 firm years) which meet the criteria have been selected as samples. The regression equation in this research is the Moderated Regression Analysis (MRA) which is applied to test whether the moderating variable can strengthen or weaken the correlation among the independent variables to the dependent variable. The multiple regressions which is done by using SPSS 16 version program, is used as the analysis technique. Based on the result of multiple regressions analysis with the significant influence of 5% therefore this research describes that: (1) H1 is the funding structure which has influence to the firm value with its significance level is 0.054 cannot be accepted since the value of t count is -2.021 which leads to the negative direction; (2) H2 is the managerial ownership which has influence to the firm value with its significance level is 0.007 cannot be accepted since the value of t count is -2.901 which leads to the negative direction; (3) H3 is the managerial ownership positively moderates the correlation of funding structure to the firm value with its significance level is 0.025 and the t count is 2.371. Therefore, the managerial ownership can positively moderate the correlation between funding structure and firm value.Keywords: funding structure, managerial ownership, and firm value.
Co-Authors - Lussiana Achmad Firdaus Sani, Achmad Firdaus Adawiyah, Lailatul Adrianto, Yudhi Aji Rifqi Rawadani Akbar, Arista Widya Andhika Akhmad Riduwan Alifah Shabrina, Alifah Ariestianti, Widhi Azizah, Mellina Nur Bambang Suryono Basuki, Mudjiani Budi Riharjo, Ikhsan Budiyanto Budiyanto Cindy Calista Gunawan Cindy Fitria Sumuan DEWI SARTIKA Dian Anggraeni Safitri, Dian Anggraeni Dien Gusti Mayogi, Dien Gusti Dini Widyawati Dwi R, Endang Fadil Fadjrih Asyik, Nur Felani, Maulana Robbi Fitria Ika Siwi Rahayu Fitriana Warap Sari, Fitriana Warap Gelia Ayu Pramaiswari HERAWATI, LILIK Heriska Sri Kresna Hermanto, Suwardi Bambang Heru Pribowo Hesty Mey Lestari, Hesty Mey Istighfarin, Nabila Istighfarin, Nabila J Jamaluddin Kiki Eka Selfiana, Kiki Eka Kurnia Kurnia L Lussiana Lazuardy, Alvin Lilis Ardini Luluk Musyarrofah, Luluk Lydia Setyawardani Madinatul Umro, Madinatul Mahwiyah, Mahwiyah Maulana Robbi Felani Maya Sari Mildawati, Titik Mustika, Hindah Nabila Istighfarin Nasution, Annio Indah Lestari Ningdiyah, Endra Wahyu Nur Amalia Nur Fadjrih Asyik Nur Handayani Nurul Hidayati Paradhita Octivia Anggun Permana, Paradhita Octivia Anggun Paulus Sugianto, Paulus Primasari, Ratna Arizka Putra, Zaka Yahya Rahayu, Ernia Christy Ratna Arizka Primasari Ratna Wati Retnani, Endang Dwi Retnowati, Candra Robby Hartono Putra, Robby Hartono Rochdianingrum, Widhi Rochdianingrum, Widhi Ariestianti Rozi, Danu Sakina Sakina, Sakina Sudarmo Sudarmo Sugeng Riyadi Asmoro, Sugeng Riyadi Suhfriahtiningsih, Endah Sulistyowati Sulistyowati Sutjipto Ngumar Sutjipto Ngumar, Sutjipto Tiara, Tiara Tri Wulandari Triyonowati, Triyonowati Ulya Anisa’ul Maghfiroh Utama, Yayak Ardy Pranata Viega Ayu Permata Sari, Viega Ayu Permata Wahidahwati Wahidahwati, Wahidahwati Wardani, Indry Maura Kusuma Widhi Ariestianti Widyawati, Dini