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FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP AUDIT DELAY PADA PERUSAHAAN PERBANKAN Zebriyanti, Devi Eka; Subardjo, Anang
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 test the influence profitability, leverage, firm size, auditor opinion, and the size of Public Accountant Office to the audit delay. The population is all banking companies which are listed in Indonesia Stock Exchange (IDX) in 2010-2014 periods. The sample collection technique has been done by using purposive sampling which is done by selecting sample based on certain criteria which is desired by the researcher. The samples are 31 companies with five years observation period so 155 observation objects have been selected. The data is the secondary data in the form of annual financial statement of the company which has been obtained from Indonesia Stock Exchange (IDX). The data analysis technique has been done by using multiple linear regressions and its significance level is 5%. The result of the research shows that firm size and the size of public accountant has negative influence to the audit delay. Meanwhile, profitability, leverage and auditor opinion do not have any influence to the audit delay.Keywords : Profitability, Leverage, Firm Size, Auditor Opinion, Size of Public Accountant Office
PENGARUH STRUKTUR KEUANGAN DAN KEPUTUSAN INVESTASI TERHADAP NILAI PERUSAHAAN MEDIASI: STRUKTUR MODAL Sayekti, Neny Winda; Subardjo, Anang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 5 (2017)
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ABSTRACTThis research is aimed to find out whether the capital structure is able to mediate the correlation betweenfinancial structure and investment decision to the firm value in LQ45 Companies which are listed in IndonesiaStock Exchange Indonesia. This research is a quantitative research. The population is all companies which arelisted in LQ-45 index in Indonesia Stock Exchange Indonesia in 2013-2015 periods, the sample collectiontechnique has been carried out by using purposive sampling so that 26 companies from various sector in LQ-45index have been selected as samples. In this research the measurement of assets structure is used to compare fixedassets with the total assets, the firm size has been done by using log assets, capital structure which has been doneby using DER and the firm value has been done by using PBV. Based on the result of hypothesis test, it can beconcluded that assets structure give positive influence to the firm value; firm size give negative influence to thefirm value meanwhile the investment decision does not give any influence to the firm value. Capital structure asintervening variable does not give any influence to correlation between investment decisions to the firmcompany.Keywords: Asset structure, firm size, investment decision, capital structure firm value.
ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK DI WILAYAH KPP PRATAMA Wurianti, Exti Lusiani Ega; Subardjo, Anang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 6 (2015)
Publisher : STIESIA

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One of the elements of state income which is always chosen as the main revenue is tax. This research is meant to examine the consciousness of paying tax has an influence to the compliance of to pay tax, to examine the comprehension and the knowledge to pay tax has an influence to the compliance to pay tax, to examine good perception on tax system has an influence to the compliance to pay tax, to examine whether the service quality to pay tax has an influence to the compliance to pay tax, to examine whether the socialization has an influence to the compliance to pay tax. This research is an associative research. The population is taxpayers in the area of KPP Pratama Surabaya Wonocolo. The sample collection technique has been done by using purposive sampling and 75 taxpayers have been selected as samples. This research applies primary data the questionnaires are issued to the taxpayers and it contains closed questions. The results of the research are: (1) the consciousness of paying tax has an influence to the compliance to pay tax; (2) the comprehension and the knowledge to pay tax has an influence to the compliance to pay tax; (3) the good perception on tax system has an influence to the compliance to pay tax; (4) the service quality to the taxpayers has an influence to the compliance to pay tax; (5) the socialization has an influence to the compliance to pay tax.Keywords: Consciousness, Comprehension and Knowledge to pay Tax, Service Quality, Socialization
Co-Authors Agustin, Risa Dwi Andrea Arneyani Banusu, Andrea Arneyani Anisya Istifaroh, Anisya Annisah, Annisah Ayu Fadhilaturrochmah, Ayu Depi Milayati, Depi Febriana, Rahma Gunadi, Arif Inayatillah, Yulia Itsnaini, Hafidah Mufliha Laili, Siti Nur Lazia, Hanefi Mami Mukhamad Najib Puspita, Mery Dwilinda Qurrotul Ain, Qurrotul Sayekti, Neny Winda Stephanus Himawan Cristy Putra, Stephanus Himawan Tambunan, Widya Novita Berliana Wiranata, Sri Roso WUNER, DHANY RISCHARD Wurianti, Exti Lusiani Ega Yulianto, Franky Christian Zebriyanti, Devi Eka