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<![CDATA[KEBIJAKAN DIVIDEN MEMODERASI HUBUNGAN STRUKTUR MODAL DAN GROWTH OPPORTUNITY TERHADAP NILAI PERUSAHAAN ]]>
<![CDATA[Shabrina, Alifah]]>;
<![CDATA[Fidiana, Fidiana]]>
<![CDATA[ Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 10 (2015) ]]>
Publisher : <![CDATA[STIESIA ]]>
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<![CDATA[The purpose of this research is to examine the influence of capital structure and growth opportunity to the firm value with the dividend policy as the moderating variable on the manufacturing companies which are listed in Indonesia Stock Exchange in 2011-2013 periods. The research samples have been selected by using purposive sampling technique and 18 manufacturing companies (54 firms year) which meet the criteria have been obtained as samples. The data analysis technique has been carried out by using multiple linear regressions analysis which is done by using 16 version SPSS program. The regression equation is done by using Moderated Regression Analysis (MRA). Based on the result of the research shows that: (1) Capital structure does not have any influence to the firm value with the regression value shows a unidirectional positive correlation. (2) Growth Opportunity has influence to the firm value and it shows a negative correlation, so the second hypothesis is denied. (3) The dividend policy has negative influence to the firm value, so the third hypothesis is denied. (4) The interaction between the capital structure and the dividend policy with the negative direction and it cannot moderate the influence of the correlation to the firm value. (5) The interaction between growth opportunity and dividend has positive influence and it can moderate the correlation to the firm value. Keywords: Capital Structure, Growth Opportunity, Firm Value and Dividend Policy. ABSTRAK]]>
<![CDATA[Tax Amnesty dari Perspektif Masyarakat Pajak ]]>
<![CDATA[Istighfarin, Nabila]]>;
<![CDATA[Fidiana, Fidiana]]>
<![CDATA[ AKRUAL: JURNAL AKUNTANSI Vol 9, No 2: AKRUAL: Jurnal Akuntansi (April 2018) ]]>
Publisher : <![CDATA[UNIVERSITAS NEGERI SURABAYA ]]>
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DOI: 10.26740/jaj.v9n2.p142-156
<![CDATA[Otoritas pajak melakukan reformasi di bidang perpajakan, salah satunya melaui tax amnesty untuk meningkatkan kepatuhan pajak. Penulisan ini bertujuan untuk mengetahui implementasi tax amnesty dari perspektif masyarakat pajak. Jenis penulisan yang digunakan adalah kualitatif dengan 11 orang informan dalam perspektif masyarakat pajak. Teknik pengumpulan data menggunakan teknik wawancara yang mendalam kepada pihak terkait. Analisis data yang digunakan adalah pengumpulan data, verifikasi, reduksi data, dan penyajian data. Hasil penulisan ini menunjukkan bahwa implementasi tax amnesty belum berjalan dengan baik dan optimal karena masih terkendala masalah kurangnya standarisasi informasi yang sama antar otoritas pajak yang satu dengan yang lainnya, dan KPP satu dengan yang lainnya dalam implementasi tax amnesty, masih belum memadainya jumlah pegawai yang melayani tax amensty, kurangnya kualitas sistem antrian pelayanan tax amnesty, dan masih belum intensifnya sosialisasi tax amnesty untuk wajib pajak]]>
<![CDATA[PENGARUH STRUKTUR KEPEMILIKAN TERHADAP KINERJA PERUSAHAAN DENGAN STRUKTUR MODAL SEBAGAI PEMODERASI ]]>
<![CDATA[Sari, Fitriana Warap]]>;
<![CDATA[Fidiana, Fidiana]]>
<![CDATA[ Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 8 (2015) ]]>
Publisher : <![CDATA[STIESIA ]]>
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<![CDATA[This research is meant to find out the influence of ownership structure to the performance of the company with the capital structure as the moderatingon Chemical companies which are listed in Indonesia Stock Exchange during the 2011-2013 periods. The samples have been selected by using purposive sampling technique so 10 chemical companies (30 firm year) which meet the criteria have been selected as samples. The regression equation in this research is the Moderated Regressions Analysis (MRA) which is appliedto test whether the moderating variable can strengthen or weaken the correlation among the independent variables to the dependent variable. The analysis technique has been carried out by using multiple regressions with the support of SPSS 16 version program. Based on the result of multiple regressions analysis with the significance rates is 5%, therefore this research shows that: 1) the first hypothesis, the influence of correlation between ownership structure to the performance of the company can be accepted with its significance rates is 0.045 to positive direction, 2) the second hypothesis, the influence of the correlation between capital structure to the performance of the company can be accepted with its significance rates is 0.013 to positive direction, and 3) the third hypothesis, the moderatinginfluence of capital structure to the correlation between ownership structure to the perfrmance of the companycan be accepted with its significant rates is 0.051 to the positive direction. Therefore, the capital structure canpositively moderate the correlation between ownership structure to the performance of the company.Keywords: Ownership Structure, Company Performance, and Capital Structure of the Company]]>
<![CDATA[PENGARUH GROWTH OPPORTUNITY, PROFITABILITAS DAN STRUKTUR ASET TERHADAP STRUKTUR MODAL ]]>
<![CDATA[Selfiana, Kiki Eka]]>;
<![CDATA[Fidiana, Fidiana]]>
<![CDATA[ Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 9 (2016): Jurnal Ilmu & Riset Akuntansi ]]>
Publisher : <![CDATA[STIESIA ]]>
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<![CDATA[This research is meant to test the influence of growth opportunity, profitability, and assets structure to the capital structure, the research population is automotive companies which are listed in Indonesia Stock Exchange in 2011-2014 periods. The research sample has been selected by using purposive sampling technique; 9 companies (36 firm years) which meet the criteria have been obtained as samples. The data analysis technique has been done by using multiple regressions and hypothesis has been doneby using SPSS program 21 version. Based on the result of multiple regressions with its significance level is 5%, so the result of the research shows that: (1) Growth opportunity has an influence to the capital structure andits regressions valueshows positive correlation;(2) Profitability does not have any influence to the capital structure and shows a negative correlation, so the second hypothesis is denied. (3) the assets structural has an influence to the capital structure, anditsregressions value shows a positive correlation, so that the third hypothesis is accepted.Keywords: Growth Opportunity, Profitability, Assets Structure, Capital Structure.]]>
<![CDATA[EFEKTIVITAS PENAGIHAN PAJAK DENGAN SURAT PAKSA, PENYITAAN DAN GIJZELING UNTUK OPTIMALISASI PENERIMAAN ]]>
<![CDATA[Permana, Paradhita Octivia Anggun]]>;
<![CDATA[Fidiana, Fidiana]]>
<![CDATA[ Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 2 (2017) ]]>
Publisher : <![CDATA[STIESIA ]]>
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<![CDATA[The revenue which has been obtained from tax sector is the greatest source of state income. There are many wayswhich have been done by the Directorate General of Taxation in order to increase the state income from the taxsector. One of the ways to optimize the tax revenue is by conducting the tax collection activity. The tax collection iscarried out with the purpose to make the taxpayers to pay tax debt. This research is meant to find out theeffectiveness of tax collection which consist of forced letters, Letter of Instruction for Enforcement of Foreclosure inorder to optimize the tax revenue at Kantor Pelayanan Pajak Pratama Surabaya Sawahan. This research is adescriptive qualitative research which has been carried out by collecting the data through direct observation andconducting the interview to the related parties in order to gain the data result of Tax collection about forced letterand foreclosure in 2015-2016 periods at Kantor Pelayanan Pajak Pratama Surabaya Sawahan. It has been foundfrom the result of the analysis shows that tax collections which has been done by using forced letter and foreclosurein 2015-2016 periods has been stated ineffective yet because it has not reached 50 percent. Therefore, it isrecommended by the researcher to add the numbers of tax bailiff regarding the continuous enhancement of tax debtevery years so that it is expected that the tax bailiff should be fast in managing delinquent taxpayer. When theawareness of the taxpayer in carrying out their obligation is high, then the amount of tax which has not been paidwill be minimized.Keywords: Effectiveness, Tax Collection, Distress Warrant, Foreclosure, Optimization of Tax revenue.]]>
<![CDATA[PENGARUH ISU POLITIK TERHADAP REAKSI PASAR MODAL INDONESIA ]]>
<![CDATA[Azizah, Mellina Nur]]>;
<![CDATA[Fidiana, Fidiana]]>
<![CDATA[ Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 5 (2017) ]]>
Publisher : <![CDATA[STIESIA ]]>
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<![CDATA[ABSTRACTThis research is aimed to find out the influence of politic issues to the market respons are evaded by the abnormalreturn and volume activity of stock trade. This research applies event study in which the observation of windowperiod to the abnormal return and volume activity of stock trade during 5 days before, event date, and 5 daysafter the politic issue has been carried out. The data was collected from Indonesia stock exchange by using dailyclosing price of LQ-45 index that have been consistently traded in two periods. The statistic instrument test hasbeen done by using paired sample t-test and SPSS 23rd program. The result of this research shows that there isan influence of politics issue to the market reaction which is shown by the differences of abnormal return. Itmeans that politics issue has positive information for the marketers. Meanwhile the examination to the tradevolume activity shows that there is no influence of politic issue to the market reaction which is shown by theabsence of volume activity of stock trade.Keywords: Event study, market reaction, politic issue, abnormal return, stock trade volume.]]>
<![CDATA[SUSTAINABILITY REPORT TERHADAP KINERJA KEUANGAN DAN PASAR ]]>
<![CDATA[Safitri, Dian Anggraeni]]>;
<![CDATA[Fidiana, Fidiana]]>
<![CDATA[ Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 4 (2015) ]]>
Publisher : <![CDATA[STIESIA ]]>
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<![CDATA[This research is meant to find out the influence of the disclosure of sustainability report to the financial performance and market. The objects of the research are 10 companies which have published the sustainability report and incorporated in the IDX (Indonesia Stock Exchange) in 2011-2013 periods. The sample collection technique has been done by using purposive sampling method. The dependent variable is financial performance which is measured by using return on asset (ROA) and current ratio, as well as market performance which is measured by using Tobinâs Q. meanwhile, the independent variable is the SRDI. The data analysis technique has been done by using descriptive analysis technique; the hypothesis test has been done by using the manova. Based on the result of Between-Subject Effect test, the first hypothesis states that the disclosure of sustainability report has positive influence to the financial performance is accepted by its significance 0.049 on the proxy of return on asset (ROA), and 0.043 on the proxy of current ratio, the second hypothesis states that the disclosure of sustainability report has positive influence to the performance of market is accepted with its significance 0.046.  Keywords:      Sustainability Report, Financial Performance, Market Performance ]]>
<![CDATA[MODERASI KEPEMILIKAN INSTITUSIONAL TERHADAP HUBUNGAN PERENCANAAN PAJAK NILAI PERUSAHAAN DENGAN ]]>
<![CDATA[Sartika, Dewi]]>;
<![CDATA[Fidiana, Fidiana]]>
<![CDATA[ Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 12 (2015) ]]>
Publisher : <![CDATA[STIESIA ]]>
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<![CDATA[The purpose of this research is to find out the tax avoidance to the firm value with the institutional ownership as the moderation on the automotive company and component which are listed in Indonesia Stock Exchange during the 2011-2013 periods. The research samples have been selected by using purposive sampling technique and 12 automotive components (36 firm year) which meet the criteria. The regression equation is done by using Moderated Regression Analysis (MRA) as the examiner whether the moderating variabel can strengthen or weaken the correlation among these independent variabels to the dependent variabel. Based on the result of the multiple regressions analysis as the analysis technique with the significance level of 5%, the result of the research shows that: The first hypothesis stated that tax evasion has influence to the firm value it shows a negative correlation. The second hypothesis stated that the institutional ownership does not have any influence to the firm value it shows the negative correlation, and the third hypothesis stated that institutional ownership has positive moderation to the correlation of tax evasion to the firm value.Keywords: Tax Planning, Institutional Ownership, and Firm Value]]>
<![CDATA[MEKANISME DAN PERLAKUAN AKUNTANSI IJARAH MUNTAHIYA BITTAMLIK PADA BMT SIDOGIRI ]]>
<![CDATA[Adawiyah, Lailatul]]>;
<![CDATA[Fidiana, Fidiana]]>
<![CDATA[ Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 1 (2017) ]]>
Publisher : <![CDATA[STIESIA ]]>
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<![CDATA[This research is aimed to find out the IjarahMuntahiyaBittamlikfinancing mechanism (IMBT) and the accountingtreatment in BMT UGT Sidogiri as one of the Islmaic Financial Institutions which has products based on theIMBT agreement and to analyze its compatibility with the SFAS 107, âAccounting of Ijarahâ. The result of theresearch shows that the implementation of this IMBT transaction, in general, is compatible with some issuewhich are regulated in that provision, even though there are some issues which have not compatible with theSFAS 107. the incompatibility is in the regulation of maintenance expenses which has been carried out by tenant(mustaâjir) whereas these expenses have to be borne by the owner (muâjir). The provision of transfer ofownership has been offered by using options which have been justified by the SFAS 107, i.e. Grant which has tobe carried out at the Fatwah of National Sharia Board-Indonesian Council of Ulama, the taâziris allowed to beconducted in order to make the customers more discipline in carrying out their liabilities, taâziris the sanction inthe form of fine of sum of money in which the agreement is signed, but this is not carried out the BMT. Based onthis findings, it can be concluded that the accounting principles of BMT UGT SidogiriSepanjang branch has notcompatible with the SFAS 107, and there is an incompatibility whit the provision of the Fatwah of NationalSharia Board-Indonesian Council of Ulama in the imposition of fine.Keywords: Ijarah muntahiya bittamlik, baitul maal wattamwil, SFAS No. 107.]]>
<![CDATA[PENGARUH ARUS KAS BEBAS, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP KEBIJAKAN UTANG ]]>
<![CDATA[Putra, Zaka Yahya]]>;
<![CDATA[Fidiana, Fidiana]]>
<![CDATA[ Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 3 (2017) ]]>
Publisher : <![CDATA[STIESIA ]]>
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<![CDATA[Penelitian ini bertujuan untuk menguji pengaruh arus kas bebas, profitabilitas dan ukuranperusahaan terhadap kebijakan utang pada perusahaan manufaktur sektor barang konsumsi yangterdaftar di Bursa Efek Indonesia. Data yang digunakan dalam penelitian ini adalah data sekunder berupalaporan tahunan. Populasi dalam penelitian ini berupa perusahaan manufaktur sektor barang konsumsiyang terdaftar di Bursa Efek Indonesia selama periode 2012 â 2014. Pemilihan sampel dilakukan denganteknik purposive sampling dengan menggunakan kriteria tertentu sehingga didapatkan sampel sejumlah 27perusahaan yang sesuai dengan kriteria sehingga diperoleh 81 pengamatan. Analisis data yangdigunakan adalah regresi linier berganda dengan menggunakan software SPSS versi 20. Bedasarkan hasilpenelitian disimpulkan bahwa arus kas bebas dan ukuran perusahaan berpengaruh positif terhadapkebijakan utang, hal ini disebabkan karena semakin tinggi nilai arus kas bebasnya dan semakin besarukuran perusahaanya maka semakin tinggi pula aktivitas yang akan menaikkan nilai perusahaan yangberkaitan dengan penggunaan kebijakan utang. Profitabilitas tidak berpengaruh negatif terhadapkebijakan utang, hal ini disebabkan karena pada kenyataannya perusahaan tidak bisa menghindaripenggunaan utang untuk sumber pendanaannya karena perusahaan memerlukan dana yang besar untuktambahan investasinya dan dengan tingkat profitabilitas yang tinggi artinya perusahaan mampumenghasilkan keuntungan yang lebih besar dari modal yang diinvestasikan pada aktivanya yang dapatmemberikan kemudahan dalam memperoleh kepercayaan kreditur untuk meminjamkan dana padaperusahaan walaupun the pecking order theory mengatakan bahwa manajer lebih menyukai dana internal(laba ditahan) dari pada dana eksternal (utang).Kata kunci: kebijakan utang, arus kas bebas, profitabilitas, ukuran perusahaan]]>
