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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 20 Documents
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Search results for , issue " Vol 4, No 12 (2015)" : 20 Documents clear
PENGARUH TATA KELOLA PERUSAHAAN TERHADAP TARIF PAJAK EFEKTIF Ain, Qurrotul; Subardjo, Anang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 12 (2015)
Publisher : STIESIA

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Abstract

The purpose of this research is to examine the mechanism of corporate governance to the effective taxrate (ETR). Corporate governance variable is measured by using director compensation, director shareholding,the numbers of audit committee, and audit quality. Meanwhile, the control variable in this research is measuredby using the growth rate of the company and the performance of the company. The samples are manufacturingcompanies which are listed in Indonesia Stock Exchange (BEI) in 2011 – 2013 periods. The sample collectionmethod has been done by using purposive sampling and 15 companies have been selected as samples. Meanwhile,the methods of the analysis are descriptive statistical tests, classic assumption test, multiple regressions analysis,model test, and hypothesis test. The results of the research show that (1) the director compensation hassignificant and positive influence to the effective tax rate, (2) the director shareholding has significant andnegative influence to the effective tax rate, (3) the numbers of audit committee have significant and positiveinfluence to the effective tax rate, (4) the audit quality has positive and significant influence to the effective taxrate, (5) the growth rate of the company has significant and positive influence to the effective tax rate, and (6) theperformance of the company has significant and negative influence to the effective tax rate.Keyword: Corporate Governance, Effective Tax Rate (ETR), Director Compensation, Director Shareholding,Audit Quality.
PENGARUH STRUKTUR KEPEMILIKAN, EARLY WARNING SYSTEM KINERJA DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN Artimaharani, Arofah; Bambang, Suwardi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 12 (2015)
Publisher : STIESIA

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Abstract

This research is meant to test and to analyze the ownership structure, early warning system of performance, and profitability ratio to the firm value of insurance companies which are listed in Indonesia Stock Exchange from 2008 to 2014. By using independent variable, Managerial Ownership Structure Ratio (SKM), Institutional Ownership Structure Ratio (SKI), Claim Burden Ratio (RBK), Liquidity Ratio (RLD), Agent’s Balance to Surplus (RAB), Premium Growth Ratio (RPP), and Return on Assets (ROA). The result of this research shows that Managerial Ownership Structure Ratio (SKM), Liquidity Ratio (RLD), Agent’s Balance to Surplus (RAB), Premium Growth Ratio (RPP), and Return on Assets (ROA) have influence to the firm value, meanwhile the Institutional Ownership Structure Ratio (SKI), Liquidity Ratio (RLD), and Premium Growth Ratio (RPP) does not have any influence to the firm value. The multiple linear regressions models of this research have adjusted value R2 is 0.50 which means that 50% of firm value can be explained by the Managerial Ownership Structure Ratio (SKM), Institutional Ownership Structure Ratio (SKI), Claim Burden’s Ratio (RBK), Liquidity Ratio (RLD), Agent’s Balance To Surplus (RAB), Premium Growth Ratio (RPP), and Return On Assets (ROA) variables whereas the remaining is 50% is influenced by the other variables outside of the research model.Keywords : Insurance Company, Tobins Q, Ownership Structure, Early Warning System, Profitability.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL PEMODERASI Lestari, Hesty Mey; Fidiana, Fidiana
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 12 (2015)
Publisher : STIESIA

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Abstract

The purpose of this research is to find out whether the profitability moderates the corporate social responsibility(CSR) to the firm value on banking companies which are listed in Indonesia Stock Exchange. This research is aquantitative research. The population is all banking companies which area listed in Indonesia Stock Exchange in2011-2014 periods. The sample collection technique has been done by using purposive sampling and 27 bankingcompanies have been selected as samples. The data analysis technique has been done by using multipleregressions analysis and the hypothesis test is carried out by using SPSS 20 version. Based on the result ofmodel feasibility test, it shows that the regressions models which have been generated is feasible and it can beused for further analysis.The measurement of corporate social responsibility variable has been carried out byusing Corportae Social Responsibility Indeks (CSRI), the measurement of profitability has been done by usingreturn on equity (ROE) and firm value has been done by using Tobin’s Q. Based on the result of hypothesis test,it can be concluded that CSR (Corportae Social Responsibility) has positive influence to the firm value.Profitability as the moderating variable can influence the correlation of corporate social responsibility and firmvalue.Keywords: CSR, profitability, firm value
PENERAPAN KEBIJAKAN PENATAAN DAN SISTEM PEMUNGUTAN PAJAK REKLAME SEBAGAI SARANA PENUNJANG EFEKTIVITAS Darmanto, Dian Wulansari; Mildawati, Titik
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 12 (2015)
Publisher : STIESIA

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Abstract

The purpose of this research is to find out the policy of structuring and collecting of advertisement tax in Surabaya city, the data is the primary data. The result of the research analysis shows that the potency of advertisement tax in Surabaya city is considered to be great considering the trading and business which is getting improved. Local Department of Revenue and Fiscal Management (DPPKD) of Surabaya, as the management of local financial management in carrying their tasks and functions is influenced by the environmental factor, both internal and external, and some barriers of tax collection both passive and active resistance. It has been found from the result of analysis taxpayers (WP) do not comply to pay the tax, it can be seen from many advertisements which are delinquent in paying tax on the research location. Based on the result of the research it can concluded that there are many taxpayers (WP) who do not comply to pay the tax, it can be seen from many advertisement which delinquent in paying tax on the research location, the socialization which has been done by Local Department of Revenue and Fiscal Management (DPPKD) of Surabaya is held once a year only, this socialization only discusses about the local own source revenue (PAD) which has been obtained on the previous years, so it is considered to be insufficient in providing information about advertisement tax and many taxpayers (WP) who do not attend to the event, therefore there are many taxpayers (WP) who do not know the information about the collection of Advertisement Tax, and the effectiveness level to the potency of the realization of the revenue of advertisement tax has not optimal yet, since it is influenced by some constraint factors such as Tax Avoidance (paying tax in credit), Tax Evasion (paying the advertisement tax under the real potency).Keywords: Advertisement Tax, Surabaya City and Effectiveness
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN INTELLECTUAL CAPITAL SEBAGAI STRATEGI MENGHADAPI AEC Siahaan, Sisca May Retta; Wahidahwati, Wahidahwati
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 12 (2015)
Publisher : STIESIA

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Abstract

The purpose of this research is to find out the influence of independent commissioner, the frequency of meeting of board of commissioner, the audit committee size, the frequency of meeting of audit committee, institutional ownership, government ownership and foreign ownership to the intellectual capital disclosure on the companies which are listed in Indonesia Stock Exchange. The samples have been selected by using purposive sampling technique and 21 banking companies which have published their annual report in 2010-2014 periods have been selected as samples, so there are 105 firm years that meet the criteria of the sample The statistical method uses multiple regressions analysis, goodness of fit test / F test with 0.00 significance value or models which have been used in this research have met the fit criteria, the determination coefficient test with Adjusted R Square value (Adjusted R2) is 0.477 or 47.7%, all independent variables can explain the dependent variable, and partial test (t-test). This research has been processed by using SPSS version 16. It has been found from the result of the research that the frequency of meeting of board of commissioner, the frequency of meeting of audit committee, institutional ownership, government ownership and foreign ownership have significant and positive influence to the intellectual capital disclosure whereas the proportion of independent commissioner and the audit committee size do not have any influence to the intellectual capital disclosure.Keywords: Good Corporate Governance, Ownership Structure, Intellectual Capital Disclosure
FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN PENGUNGKAPAN TANGGUNGJAWAB SOSIAL DAN LINGKUNGAN PERUSAHAAN Wulansari, Devita Dwi Septi; Priyadi, Maswar Patuh
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 12 (2015)
Publisher : STIESIA

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Abstract

The purpose of this research is to examine the influence of leverage, company’s profitability, firm size, the size board of commissioner ownership, managerial ownership, and institutional ownership to the disclosure of corporate social responsibility. The result of the analysis show that leverage and firm size has significant influence to the corporate social responsibility. Meanwhile, company’s profitability, the size board of commissioner ownership, managerial ownership, and institutional ownership do not have any influence to the corporate social responsibility.Keywords: leverage, company’s profitability, firm size, the size board of commissioner ownership, institutional ownership
PENGARUH PARTISIPASI ANGGARAN DAN AKUNTANSI PERTANGGUNGJAWABAN TERHADAP KINERJA MANAJERIAL Lukito, Mega Satrio; Retnani, Endang Dwi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 12 (2015)
Publisher : STIESIA

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The purpose of this research is to test the influence of budget participation and responsibility accounting to the managerial performance on the Dinas PU Pengairan Provinsi Jawa Timur. The quantitative method is used as the research method. The population is the employees who have authorities in preparing the budget on Dinas PU Pengairan Provinsi Jawa Timur and 36 people have been selected as samples. The sample collection technique has been done by using purposive sampling. The analysis technique has been done by using multiple linear regressions. The result of the test shows that budget participation variable has positive and significant influence to the managerial performance. The responsibility accounting has positive and significant influence to the managerial performance. This condition is shown by the significance level of each variable is under α = 5%. When budget participation which has been done by the employees is getting high it will increase the managerial performance and the responsibility accounting has been implemented is getting better, it will improve the managerial performance.Keywords: Budget Participation, Responsibility Accounting, Managerial Performance.
PENGARUH KARAKTERISTIK PERUSAHAAN DAN UKURAN DEWAN KOMISARIS TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY Mukti, Achmad; Kurnia, Kurnia
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 12 (2015)
Publisher : STIESIA

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Abstract

This research is meant to examine the influence of profitability, profile, firm size, leverage and the size of board of of commissioner to the disclosure of corporate social responsibility. The results of this study show that: (1) profitability has positive influence to the corporate social responsibility, (2) profile has positive influence to the corporate social responsibility, (3) firm size has positive influence to the corporate social responsibility, (4) leverage has negative influence to the corporate social responsibility, and (5) the size of board of commisioner has negative influence to the corporate social responsibility.Keywords: profitability, profile, firm size, leverage and size of board of commisioner
FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN HUTANG PERUSAHAAN YANG TERDAFTAR DI BEI Natasia, Weka; Wahidahwati, Wahidahwati
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 12 (2015)
Publisher : STIESIA

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The purpose of this research is to test some factors which has influenced the debt policy in the manufacturing companies which are listed in Indonesia Stock Exchange (IDX) in the 2009-2013 periods. The samples are 83 manufacturing companies with sample selection characteristic which has been carried out by using the purposive sampling method. The multiple linear regressions analysis is used as the data analysis. The result of the research describes that free cash flow, managerial ownership, profitability, assets structure, retained earnings and liquidity have influence to the debt policy whereas the institutional ownership and company’s growth does not have any significant influence to the debt policy.Keywords: Determinant, Pecking Order Theory, Debt Policy
ANALISIS LAPORAN ARUS KAS SEBAGAI ALAT UKUR EFEKTIVITAS KINERJA ARUS KAS PERUSAHAAN Widyaningsih, Wit; Idayati, Farida
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 12 (2015)
Publisher : STIESIA

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The purpose of this research is to find out the stages of preparing cash flow statement and calculatingthe ratio analysis of cash flow statement to measure the effectiveness of financial performance of a company andto find out efforts that have to be carried out in order to increase the cash flow.This research is a qualitativedescriptive research that is meant to describe the condition that has occurred, to observe, to disclose, and toillustrate correctly things that are being handled and to make conclusion. The data analysis has been done byusing the ratio analysis of cash flow statement. The result of the calculation of cash flow statement and theanalysis of cash flow statement shows that the effectiveness of financial statement of PT Kembang BulanSurabaya in 3 year periods (2011-2013) shows less good financial performance, it can be seen from thecalculation of 2012 cash flow statement, the net cash of the operating activity shows the result is negative valueand the result of cash flow analysis ratio shows that the operating cash flow ratio in 2011-2013 periods is under1. The result of calculation ratio which shows negative value and operating cash flow ratio which is under 1describes that PT Kembang Bulan Surabaya is unable to meet its obligation and its commitments. This inabilityis caused by in 3 year periods (2011-2013) PT Kembang Bulan Surabaya has not presented their cash flowstatement and has not performed cash flow statement analysis so the financial performance cannot be knownearly to do some improvements particularly to improve the cash flow of the company.Keywords: Cash Flow Statement, Cash Flow Statement Analysis, and the Effectiveness of Cash Flow Statement

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