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PENGARUH PROFITABILITAS, LIKUIDITAS DAN CORPORATE GOVERNANCE TERHADAP PENGHINDARAN PAJAK Rosalia, Yuliesti; Sapari, Sapari
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 3 (2017)
Publisher : STIESIA

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Tax is one of the revenue sources for the country. Therefore, tax revenue becomes the larger contribution ofstate revenue and expenditure. For the company, tax is considered as the burden which will decrease the profit ofthe company. It has made the company try to find a way to decrease the tax cost. This research is meant to testthe influence of return on assets, current ratio, institutional ownership, independent commissioner, auditquality, and audit committee to the tax avoidance. This research is quantitative research. The population is StateOwned Enterprises (BUMN) which are listed in Indonesia Stock Exchange (IDX), meanwhile the sample is havebeen selected by using purposive sampling technique and 64 companies have been selected as samples. The resultof this research shows that: (1) return on asset does not have any influence to the tax avoidance; (2) current ratiodoes not have any influence to the tax avoidance; (3) institutional ownership has negative influence to the taxavoidance; (4) independent commissioner has negative influence to the tax avoidance; (5) audit quality does nothave any influence to the tax avoidance; (6) audit committee does not have any influence to the tax avoidance.Keywords: Profitability, liquidity, corporate governance, tax avoidance.
PENGARUH KINERJA KEUANGAN TERHADAP HARGA SAHAM PERUSAHAAN YANG TERDAFTAR DI BEI Sari, Wulandari Puspita; Sapari, Sapari
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 5 (2017)
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ABSTRACTStock price reflects the value of a company. If the company achieves good achievement, then the share of thecompany will be demanded by investors. This research is meant to examine the influence of financialperformance which consists of Current Ratio (CR), Return on Equity (ROE), Price Earning Ratio (PER) andEarning Per Share (EPS) to the share price of the companies which are included in LQ45 index which are listedon Indonesia Stock Exchange.The population in this research has been obtained by using purposive samplingmethod on LQ45 companies which are listed in Indonesia Stock Exchange (IDX) in 2011-2015 periods. 21companies have been selected as samples by using the purposive sampling method. The analysis technique hasbeen done by using multiple linear regression; meanwhile the hypothesis test has been done by using t test and Ftest with its significance level is 5%. The classic assumption test which has been done in this research includesnormality test, multicolinearity test, autocorrelation test and heteroscedasticity test with SPSS 23application.Based on the result of the research, it has been found that parttially Current ratio does not have anyinfluence to the share price with its sigificance level > 0.05. Meanwhile, Return on Equity (ROE), PriceEarnings Ratio (PER), and Earning Per Share (EPS) give positive influence to the share price with itssignificance level < 5%. It shows that simultaneously the financial performance give significance influence to theshare price with its significance is < 0.05.Keywords: Current ratio, return on equity, price earnings ratio, earning per share, share price.
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP AUDIT DELAY PADA PERUSAHAAN LIQUID 45 Ariyanti, Rizky; Sapari, Sapari
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 8 (2017)
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ABSTRACTThis research is aimed to test the influence of company characteristic which is proxy by total assets, profitability, leverage, auditor opinion, and PAF size to the audit delay through financial statement which has been prepared by Liquid 45 Companies which are listed in Indonesia Stock Exchange. The audited financial statement is financial statement has been audited by the auditors. The financial statement has an advantage as the management responsibility to the stockholders and also for the decision making. It is required to find out the financial position, company performance, and changes of financial position. Audit delay is the length of the day which is needed by the auditors to finish the audit task which is measured from the closing date of year book until the audit statement is published.The population of this research has been done by using purposive sampling method at liquid 45 companies which are listed in Indonesia Stock Exchange during 2012-2015 periods and based on the predetermined criteria, 20 companies have been selected as samples. The analysis method has been carried out by using multiple linear regressions analysis and the SPSS. The result of the t test shows that in the analysis factor there are 2 of 5 variables which give influence to the audit delay, i.e. profitability and leverage. Meanwhile, the total assets, auditor opinion, and PAF size do not have any influence to the audit delay.Keywords: Audit delay, profitability, leverage.
PENGARUH PENDAPATAN ASLI DAERAH DAN DANA PERIMBANGAN TERHADAP PENGALOKASIAN ANGGARAN BELANJA MODAL Lestari, Winda Putri; Sapari, Sapari
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 6 (2017)
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ABSTRACTLocal own source revenue and equalization fund the sources of local government revenue. The existence of local own source revenue and equalization fund has made the local government is required to use these funds as efficient as possible and to realize these funds through beneficial development and give satisfaction for community on their own environment. The purpose of this research is to test the influence of local own source revenue and equalization fund to the Allocation of Local Capital Expenditure Budget. The population is all Local Government of districts / cities in East Java Province in 2012-2015 fiscal years. The data is the secondary data which has been obtained from the Audit Board of the Republic of Indonesia East Java Province Representative in the form the result of financial audit report of districts / cities in East Java Province in 2012-2015 fiscal years. The data analysis instrument has been carried out by using multiple linear regressions analysis. Based on the result of the test, it shows that (1) local own source revenue gives positive and significant influence to the Allocation of Local Capital Expenditure Budget of districts / cities in East Java Province in 2012-2015 fiscal years, (2) equalization fund give positive and significant influence to the Allocation of Local Capital Expenditure Budget of districts / cities in East Java Province in 2012-2015 fiscal years.Keywords: Local own source revenue, equalization fund, capital expenditure
Co-Authors Ashar, Riesty Calona Asnina, Siska Fitriya Bestari, Teguh Kristanti Laksmi Dimas Rahmadi, Dimas Dwi Rinawati, Dwi Erna Santoso, Erna Indriati, Dewi Kumalasari, Intan Asri Lestari, Winda Putri Mardiana, Ferisca Tri Mura Dia Astutik, Mura Dia Nisa, Widya Choirun NOVI PURI SISWIANINGRUM, NOVI PURI Pertiwi, Petty Amalia Pramana, Gede Wira Jaya Pramitha, Anasthasia Putri Armala Ulfah, Putri Armala Rizky Ariyanti, Rizky Rosalia, Yuliesti Saputri, Devi Septian Sari, Oktavia Kartika Sari, Wulandari Puspita Sutrismi, Sutrismi TATI NURHAYATI