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INDONESIA
Jurnal Ilmu dan Riset Akuntansi
Published by Seekolah Tinggi Ilmu Ekonomi Indonesia
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Jurnal Ilmu dan Riset Akuntansi adalah publikasi elektronik yang diterbitkan oleh Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya. Jurnal Ilmu dan Riset Akuntansi merupakan publikasi artikel dalam bentuk elektronik dimana adalah hasil karya mahasiswa program studi sarjana dan pascasarjana jurusan akuntansi
Arjuna Subject : -
Articles 7 Documents
 1 
Search results for , issue " Vol 2, No 5 (2013)" : 7 Documents clear
PENILAIAN HARGA SAHAM DENGAN ANALISIS CROSS SECTIONAL PADA PERUSAHAAN REAL ESTATE DAN PROPERTY Mayasari, Desy
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 5 (2013)
Publisher : STIESIA

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Abstract

This research is meant to assess the share price reasonableness of the real estate and property companies by using cross sectional analysis based on the PER model which is adopted from the Elton-Gruber (1991) and Whitbeck-Kisor (1963) model by considering PBV factor. The simple linier regression analysis is used in this research as the regression analysis in the PER I model, while the multiple linear regressions analysis is used in this research as the regression analysis in the PER II model. The result which is obtained from the regression equation is PER = 25.722 – 10.228 growth for PER I model and PER = 11.519 – 6.833 growth + 13.719 DPR + 8.717 StdDev for PER II model. The prediction ability which is resulted either from PER I or PER II model have a significant of accuracy level. The result of classification is based on PER and by considering to the PBV factor on each issuer is: (1) the shares which are worth for buying is undervalued shares and has 1 < PBV < the industry average, (2) the shares which are worth for performing short selling is the overvalued shares and the share PBV are larger than the PBV average industry.Keywords: Cross Sectional Analysis, Price Earnings Ratio, Price to Book Value.
PENGARUH MEKANISME KONTROL INTERNAL TERHADAP EARNINGS MANAGEMENT Agustin, Meritha Yuli
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 5 (2013)
Publisher : STIESIA

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Abstract

This research is meant to test the influence of internal control mechanisms i.e.: ownership structure, capital structure, and growth opportunity in go public food and beverages companies. The result of this research is expected to be useful for the development of science as well as the management of the company. The samples in this research are the food and beverages companies which go public in 2007 up to 2011with criteria negative net income and positive net income during 2007 – 2011 periods, the companies which issue financial report consecutively and do not issue financial report consecutively during 2007 – 2011 periods. There are 8 food and beverages companies which are used as sample in this research from these criteria. Based on the result of t test, it indicates that only ownership structure variable which has no influence to the Earnings Management and capital structure and growth opportunity variables which have influence to the Earnings Management on food and beverages companies which go public in the Indonesia Stock Exchange. Keywords: Earnings Management, Ownership Structure, Capital Structure, Growth Opportunity
IMPLIKASI PEMBERLAKUAN UNDANG-UNDANG NO. 28 TAHUN 2009 TENTANG PAJAK DAN RETRIBUSI DAERAH (STUDI PADA PEMERINTAH KABUPATEN TULUNGAGUNG) Ngazizah, Siti
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 5 (2013)
Publisher : STIESIA

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Abstract

This research purposes to know how the validity of implication law number 28 by the year 2009 and the efforts ofCentral Government in optimizing of its region acceptations. The result of this research showed that thegovernment of Tulungagung district has adjusted tax rates and local retribution in accordance with law ofregulations as well as arrenged in Territory Regulation number 16 by the year 2010. Transfer of tax acquisitionof land and building (BPHTB) become local tax has been implemented since January 1, 2011 using SIMPDapplications with the 2011 target of Rp 3.872.452.466 realized of Rp. 3.095.510.499, in 2012 amount of  Rp5.390.360.827realized of Rp. 4.200.000.000 and in 2013 the target of Rp 4.500.000.000, while the transfer ofland and building tax Rural and Urban (PBBP2) be a local tax will be applying on January 1, 2014 with thevarious steps being taken that is, in 2010 Determination of regulation, in 2011 to form the organizationalstructure and governance work in accordance with the functions of the Directorate General of Taxation, in 2012the procurement of hardware and software application support SISMIOP with three staff assigned to the task oflearning in STAN, in 2013, procurement of forms and means of collecting PBBP2. The readiness of RegencyGovernment of Tulungagung in implementing the application the law PDRD expected can increase the regionalrevenue from the tax sector and regional retribution, the increase will also supported by intensifying efforts. Keywords: Regional Tax, Regional Retribution, and Law number 28 by the year 2009
PENGARUH RASIO KEUANGAN TERHADAP PERUBAHAN LABA PADA PERUSAHAAN YANG GO PUBLIC DI BURSA EFEK INDONESIA Abidin, Zainal
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 5 (2013)
Publisher : STIESIA

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Abstract

Profit growth is the information that gives an overview of the results of operations and prospects of the companys financial condition in the future. To know good or bad financial condition of a company can use financial ratio analysis. The sample in this study are 9 manufacturing companies listed on the Indonesia Stock Exchange. Financial ratios used are current ratio, debt to equity, total asset turnover, return on equity, return on assets and gross profit margin. The analysis technique used is multiple linear regression analysis, F test and t test. From the results of linear regression model known the existing of influence of current ratio, debt to equity, total asset turnover, return on equity, return on assets and gross profit margin due to changes of earnings because coefficient of regression ≠ 0. Based on the results of the F test is known that the sig <0.05 so that the conclusion can be drawn that the financial ratios consists of current ratio, debt to equity, total asset turnover, return on equity, return on assets and gross profit margins simultaneously have influence to the change of earning. From the t test results known that the current ratio, return on equity, and return on assets partially have influence to the changes of earning in the value of sig <0.05. While the independent variable debt to equity, total asset turnover and gross profit margin partially have no influence to the changes of earning in the value of sig > 0.05.Keywords : changes of earnings, financial report, financial ratios
EVALUASI PENGENDALIAN INTERN SISTEM PENAGIHAN PIUTANG Risalatin, Nur Yulia
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 5 (2013)
Publisher : STIESIA

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This research is meant to evaluateaccounts receivable billing system at PT Pangan Mitra Sejahtera. The result of this research indicates that there are a lot of customers have exceeding the time limit of accounts receivable billing which has been specified by the company that is two weeks. The information system at PT Pangan Mitra Sejahtera indicates the weakness of protection and the division which is responsible for checking the due date of accounts receivable. The impact which iscaused by this weaknessis the account receivables which have not been collectedthen are stacking up in large quantities and in a long period of time. The alternative way to solve the account receivables whichexceed the repayment of the time limit by reducing the purchasing discount and to acceleratethe repayments of account receivables is by giving the bank a guarantee to the company which will make thecompany easy to get the payment from the customers. Keywords: Billing system, Internal Control , Payment Limits, Fine for late.
PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE TERHADAP NILAI PERUSAHAAN Resmiati, Deder
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 5 (2013)
Publisher : STIESIA

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Abstract

The purpose of this research is meant to examine the mechanism influence of Good Corporate Governance (GCG) and Corporate Social Responsibility Disclosure to the company’s value. The company’s value in this research isproxy by Tobin’s Q value. The result of F-test indicates that the board of commissioners, managementownerships, public ownerships and Corporate Social Responsibility Disclosure altogether has an influence to thecompany value. It means the companies which apply CSR and GCG will turn up the trust of investors so it willbe responded positively through the improvement of the companys share price. The result of this researchindicates that the t-test of the board of commissioners, public ownerships, management ownerships partiallyhave no influence to the company’s value while the CSR disclosure has an influence to the company’s value. Theboard of commissioners has no influence to the company’s value since the board of commissioners is occasionallytend to do intervention to the management. Public ownerships partially have no influence to the company valuesince the number of public ownerships are large and scattered thus they cannot be united and mostly are notrepresented in making decision so they have no influence to the company’s value. Management ownerships haveno influence to the company’s value since the management stock ownerships is low it causes the managementperformance has not work maximally yet so the management ownerships cannot become a mechanism to improvethe company’s value. While, the CSR Disclosure has an influence to the company’s value since the presence ofthe CSR Disclosure is conducted by the company therefore investors will respond positively through theimprovement of share price so it will raise the company’s value. Keywords:  Company Value, Board of Commissioners, Public Ownerships, Management Ownerships andCorporate Social Responsibility Disclosure.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERATING Handriyani, Arik Novia
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 5 (2013)
Publisher : STIESIA

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Abstract

This research is meant to examine and analyze the influence of Corporate Social Responsibility (CSR) to the company value with profitability as the moderating variable. Manufacturing companies whichare listed in the Indonesia Stock Exchange for 3 years period of observation (2009-2011) are used assamples in this research. Data is collected by using sampling purposive methods and the hypothesistest is performed by using Moderated Regression Analysis (MRA). The result of this researchindicates that the disclosure of CSR has significant influence to the company value and profitability asthe moderating variable cannot influence the relation CSR disclosure to the company value. Keywords:  Corporate Social Responsibility (CSR), firm value, profitability

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