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EFEKTIVITAS KOMITE AUDIT DALAM SUDUT PANDANG AUDITOR INTERNAL Amalia, Nofa Prima; Suryono, Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 1 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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The purpose of this research is to find out the responsibility and the characteristic of audit comittee which has function to improve the effectiveness of the role of audit committee in the perspective of internal auditor. The object of the research is PT Pelabuhan Indonesia III (Persero). This research is qualitative research which uses the primary data inthe form of interview with the informant i.e. the internal auditor and the secondary data is the 2014 documents i.e.: The annual financial statement, the internal audit charter, the decree of dismissal and appointment of the member of the audit committee. The data analysis technique is qualitative descriptive, which is done by collecting, processing and presenting the obtained data so it is easy to be understood. The result of this resarch shows that the role and the responsibility of the audit committee of PT Pelabuhan Indonesia III (Persero) to the financial statement, internal control, internal audit, external audit and the management can be seen from the internal auditor which has been running effectively. The audit committee of PT Pelabuhan Indonesia III (Persero) also has fulfilled the characteristic in the form of strong leadership, independence, competence, meeting, and communication which has function to increase the effectiveness of audit committee. The internal auditor said that the audit committee is very helpful and it has been expected that it will provide input to the related parties to improve the quality of the company.Keywords: Effectiveness, Audit Committee, the Perspective of Internal Auditor.
PENGARUH KINERJA KEUANGAN DAN UKURAN PERUSAHAAN TERHADAP RETURN SAHAM Nadiyah, Farah; Suryono, Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 9 (2017)
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ABSTRACTThis research is aimed to find out the influence of the financial performance and the firm size to the stock return. The dependent variable is the stock return. Meanwhile the independent variables are firm size and financial performance which is measured by Current Ratio (CR), Return on Assets (ROA), and Price Earning Ratio (PER). The population is all property and real estate companies which are listed in Indonesian Stock Exchange (IDX) in 2011-2015 periods. The sample collection technique has been carried out by using purposive sampling method so 26 property and realestate companies which are listed in the Indonesian Stock Exchange (IDX) have been selected as samples. The data analysist technique has been done by using multiple linear regression analysis and the SPSS 23. The classic assumption test (the test of normalitas, heteroskedastisitas, autokorelasi, and multikolenieritas) is carried out before the multiple regression analysis. Based on the results of hypothesis test shows that return on assets (ROA) give positive influence on stock return whereas the current ratio (CR), price earnings ratio (PER) and firm size give no influence to the stock return.Keywords : Financial Ratio, Firm Size, Stock Return.
PENGARUH KINERJA KEUANGAN PADA PENGUNGKAPANCORPORATE SOCIAL RESPONSIBILITY PERUSAHAAN MANUFAKTUR DI BEI Afrianto, Kus; Suryono, Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 6 (2016): Jurnal Ilmu & Riset Akuntansi
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The purpose of this research is to test how the influence of financial performance to the Corporate Social Responsibility (CSR). The independent variables in this research are firm size, profitability, leverage and the size of board of commissioner. The dependent variable in this research is the corporate social responsibility disclosure which is measured by using the 78 indicators of CSR disclosure. The samples are all manufacturing companies which are listed in Indonesian Stock Exchange (BEI) in 2012-2014 periods. The samples have been selected by using purposive sampling method and 26 companies have been selected as samples. The data is secondary data which is in the form of the annual report of manufacturing company. The analysis method has been done by using multiple regression analysis.The result of the research shows that CSR disclosure and practice as the field of accounting significantly has been influenced by the firm size and the size of board of commissioner. Other factors which have been examined in this research such as profitability and leverage does not have any influence the CSR disclosure which has been carried out by the company.Keywords: Corporate social responsibility, firm size, profitability, leverage and the size of the board of commissioner.
PENGARUH RASIO KEUANGAN TERHADAP PROFITABILITAS PERBANKAN DI INDONESIA Widowati, Sari Ayu; Suryono, Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 6 (2015)
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In general, profitability or rent-ability is the capability of a company in generating profit during a certain period. The profitability of the company describes the comparison between profits and the assets or capital which generates its profit. The purpose of this research is to test the influence of Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), and Non Performance Loan (NPL). The samples are 28 banking companies that have been selected by using purposive sampling from the research population i.e. the entire banking companies which are listed in Indonesia Stock Exchange (IDX) from 2010 to 2013. The classic assumption test and the multiple regressions analysis with the assistance of SPSS 20 version has been used as the statistics test instruments. The result of the result describes that overall the regressions model of this research has met the classic assumption test, which means that the regressions model of this research is free from any symptoms of multicolinearity, heteroscedasticity, autocorrelation and the generated data has been normally distributed. The multiple regressions analysis describes that Capital Adequacy Ratio (CAR) has significant and negative influence to the profitability, Loan to Deposit Ratio (LDR) has not significant and positive influence to the profitability, Non Performance Loan (NPL) has significant and negative influence to the profitability. Keywords: Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), Non Performance Loan (NPL), and Profitability
PENGARUH PENGALAMAN, ETIK PROFESI, OBJEKTIFITAS DAN TIME DEADLINE PRESSURE TERHADAP KUALITAS AUDIT Syahmina, Fildzah; Suryono, 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 analyze the influence of experience, profession ethic, objectivity and time deadline pressure to the audit quality. In this research, the researcher is studies about audit quality at Public Accountant Firm (KAP) in Surabaya city by using independent variables i.e.: experience, profession ethic, objectivity and time deadline pressure.The population of this research are all auditors who have been works at 10 KAP in Surabaya city. The sample collection has been done by using primary data in the form of questionnaire and the data analysis technique has been done by using multiple regressions analysis technique. The data is processed in this research with the consideration that the respondents have positions i.e. junior auditor, senior auditor, and partner at least they have 2 years working experience. The result of hypothesis test in this research shows that experience, profession ethic, objectivity and time deadline pressure have significant and positive influence to the audit quality. Simultaneously all of independent variables have significant and positive influence to the audit quality. The researcher of this research recommends that in the future to increase more variables and expand the population.Keywords: Experience, Profession Ethic, Objectivity, Time Deadline Pressure, Audit Quality
FAKTOR - FAKTOR YANG MEMPENGARUHIKETIDAKPATUHAN WAJIB PAJAK DI WILAYAH KECAMATAN RUNGKUT SURABAYA Rachmawati, Elita; Suryono, Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 8 (2015)
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This researchanalyzes some factors which influence the non-compliance individual taxpayerin Rungkut district Surabaya, thevariables which are used inthis research are the knowledgeof taxation, tax rates, tax audit, service quality, service effectiveness, the condition of economy, the prevailing law, the respond of governmentandnon-compliancetaxpayer.This research usestaxpayersin the Rungkut district as research samples.The samples are 50respondents, themultiple linear regression is used as the analysis, this researchgenerates theR square value0.845 which meansthatthe knowledgeof taxation,tax rates, tax audit, service quality, service effectiveness, economy, law, the respond of the government to the non-compliance taxpayers variables are 84.5%. The F test has obtainedsignificantvalue0.000. Thus, it can be said thatall independent variablessimultaneously have influence to thenon-compliancetaxpayers.It has been obtained from the t testthat partiallyknowledge oftaxation, tax rates, service quality, the condition of economyandthe prevailinglaw influence the non-compliance taxpayers whereas tax audit, the effectiveness of services, andthe respond of thegovernment variable partially do nothave any influence tothe non-compliance taxpayers.Keywords:Tax rate, Service Quality, the Condition of Economy, the Prevailing Law, the non-compliance taxpayers
PERLAKUAN AKUNTANSI PPH PASAL 21 DAN PASAL 25 TERHADAP LAPORAN KEUANGAN KOPERASI Putri, Afrisa Adhita; Suryono, Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 5 (2016): Jurnal Ilmu & Riset Akuntansi
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Self-assessment system that exists today is an effort to reform the rules of legislation that gives full trust to the taxpayers to calculate, to cut, to deposit and to report the amount of tax payable in accordance with the provisions. Through this research the researcher wants to find out how the application of the accounting treatment of income tax article 21 and article 25 on the presentation of financial statement of Cooperative. This research is qualitative and it uses the case study research methods (case study) in which the description of data is used as the object of the research is compared to SAK-ETAP about Income Taxes Accounting and Tax Law No. 36 of 2008 on Income Tax as the standard in the research. The result of the research shows that the existence of fault recording and recognition in accounting on income tax payment under Articles 21 and there are lack from the implementation of fiscal correction. As the result, there is difference on the amount of profit sharing to determine the amount of income tax owed by the Cooperative.Keywords: Tax accounting, Income Tax, Recording and Employees Income Tax Reporting, Temporary Difference, Fiscal Correction
PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM, ALOKASI KHUSUSTERHADAP BELANJA MODAL Mufida, Binti Amaliyah; Suryono, Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 6 (2016): Jurnal Ilmu & Riset Akuntansi
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This research is meant to prove the influence of Local Own-Sources Revenue (PAD), General Allocation Fund (DAU), Special Allocation Fund (DAK) to the Capital Expenditure (BM) at the districts / cities at East Java. The population is 38 districts / cities in East Java. The data collection method uses the secondary data; the data has been obtained by using documentation and the Central Bureau of Statistics (BPS) which has been published. The observation periods of this research is during 5 year periods in 2010-2014 and the amounts of the research data (n) are 190 samples.The result of this research shows that PAD has positive influence to the capital expenditure. It is in accordance with the hypothesis test which has been done by using multiple linear regressions that shows the p value is 0.000 which is smaller than  0.05 and the value of b is 0.489. For DAU shows that it does not have any influence to the capital expenditure which is p value 0.448 is greater than  0.05 with the value of b is 0,028. Meanwhile, the DAK has positive influence, it shows p value is 0.000 which is smaller than  0.05 with the value of b is 0.170.Keywords: Local Own-Sources Revenue (PAD), General Allocation Fund (DAU), Special Allocation Fund (DAK), Capital Expenditure (BM)
PENGARUH KEAHLIAN, INDEPENDENSI, DAN ETIKA TERHADAP KUALITAS AUDITOR PADA KAP SURABAYA Pratiwi, Argitania Diah; Suryono, Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 10 (2017)
Publisher : STIESIA

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ABSTRACTThis research is aimed to examine the influence of expertise, independence, and ethics to the auditor quality. Theresearch object is the auditor in public accountant firm in Surabaya. The sources of primary data in this researchresponse to the questionnaires which have been issued to the auditors. This research is an empirical research inwhich the sample collection method is based on the consideration (judgment sampling) i.e. the sample collectionhas been done by using predetermined criteria, so 30 respondents have been selected as samples. The form of thequestionnaires which have been used in this research is closed questionnaire. The analysis technique has beendone by using multiple regression analysis. In this research, there are six variables which consist of fiveindependent variables i.e. expertise, independence, and ethics and one dependent variable i.e. auditor quality.Based on the result, it can be concluded that partially expertise, independence, and ethics have positive andsignificant influence to the auditor quality. and it is supported by the determination coefficient which indicatesthat expertise, independence, and ethics give influence to the dependent variable (auditor quality)simultaneously is 53.9%, whereas the remaining 46.1% is influenced by other factors.Keywords: expertise, independence, ethics, auditor quality
PENGARUH STRUKTUR KEPEMILIKAN, KEPUTUSAN PENDANAAN, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN Muvidha, Nurul Isvatul; Suryono, Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 5 (2017)
Publisher : STIESIA

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ABSTRACTThis research is meant to find out an empirical evidence about some factors which influence firm valueon LQ-45 companies which are listed in Indonesia Stock Exchange. Some factors which have been tested in theresearch i.e. institutional ownership, managerial ownership, funding decisions, profitability and firm size.Thesamples are 80 LQ-45 companies which are consistently listed in Indonesia Stock Exchange in 2011-2014periods which have been selected by using purposive sampling method. These factors are tested by busingmultiple regressions analysis at significance level 5 percents by using statistic test instrument the SPSS(Statistical Product and Service Solutions) 20th version. The result of the analysis show that institutionalownership has positive influence to the firm value, with the significance value 0,000 is smaller than α= 0,05 andthe regressions coefficient is 3,994. Funding decisions has positive influence to the firm value, with thesignificance value 0,000 is smaller than α= 0,05 and the regressions coefficient is 7,272. Profitability has positiveinfluence to the firm value, with the significance value 0,000 is smaller than α= 0,05 and the regressionscoefficient is 10,603. And firm size has positive influence to the firm value, with the significance value 0,000 issmaller than α = 0,05 and the regressions coefficient is 4,045. Whereas managerial ownership give no significantinfluence to the firm value, with the significance value 0,938 is greater than α= 0,05 and the regressionscoefficient is 0,078.Keywords: Firm value, ownership structure, decisions funding. Profitability, firm size.
Co-Authors Ade Ayu Sukmawati, Ade Ayu Afrianto, Kus Afrisa Adhita Putri, Afrisa Adhita Agus Wahyudi Akhmad Riduwan Akhsaniati, Novi Dwi Anang Didik Waluyo, Anang Didik Apriliani Issana Putri, Apriliani Issana Ardi Pramono Arifin, Sugeng Moh Ayu Putri Mustika Sari, Ayu Putri Mustika Azka Yahdiyani, Azka Bagir, Muhamad Baskoro, Ronggo Basuki, Wahyu Sunaryo Bhirowo Yudo Pratomo Binti Amaliyah Mufida, Binti Amaliyah Calcarina Fitriani Retno Wisudarti Christantie Effendy Christanto, Sandhi Dibrata, Himendra Warga Difa, Rivenski Atwinda Djayanti Sari Djoko Adi Prasetio, Djoko Adi DWI RAHMAWATI Elita Rachmawati, Elita Endro Basuki FAHMI RIZALDI, FAHMI Fajarani, Septanti Faridah Faridah Fildzah Syahmina, Fildzah Firdaus, Riyadh Fithrah, Bona Akhmad FRW, Calcarina Hermanto, Suwardi B. Heryanti, Chrisna Dwi Hidayat, Nopian Husein, Akhmad Syaiful Fatah Ichrom, Mochamad Ika Miftahul Jannah, Ika Miftahul Iskandar, Bintang Kusnardani Itla, Itla Lalenoh, Diana Christine Lestari, Nurdika Dewi Luluk Atika Rahmawati, Luluk Atika Mahisa, Orizanov Mardiyah Anugraini, Mardiyah Mildawati, Titik Mulyono Mustikawati, Siti Rakhmah Nadiyah, Farah Nofa Prima Amalia, Nofa Prima Novanianto Rendra K.P., Novanianto Nur, Rifdhani Fakhrudin Nurdiansyah, Elba Nurul Isvatul Muvidha, Nurul Isvatul Nuryawan, Iwan Osman Sianipar Pangroso, Agung Pangroso Perbatasari, Inggita Dyah Pradipta, Dedik Norman Pratiwi, Argitania Diah Putri, Rahmita Ariami R. Rendra Okta Pratama Putra, R. Rendra Okta Pratama Rahmatisa, Dimas Rahmatisa, Dimas Rahmawati, Selvia Eka Ramayani, Julita Ratih Kumala Fajar Apsari Ratna Lutfiani Putri, Ratna Lutfiani Rudita, Muhammad RW, Calcarina Fitriani Saleh, Siti Chasnak Sansoethan, Dithya Kusuma Sarosa, Pandit SATRIYAS ILYAS Septica, Rafidya Indah Silalahi, Antonius Sri Rahardjo Sudadi Sudadi Sudjito, M. H Sulistyowati Sulistyowati Sutjipto Ngumar, Sutjipto Suyasa, Agus Baratha Tatang Bisri Titin Rahayu, Titin Wahidahwati Wahidahwati Wariyanti, Wariyanti Widowati, Sari Ayu Widyaningrum, Chintya Wulandari, Novi Eka Yunita Kurniawati, Yunita Yusmein Uyun Zata Isma Rizki Amalina, Zata Isma Rizki