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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 15 Documents
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Search results for , issue " Vol 4, No 3 (2015)" : 15 Documents clear
DAMPAK KINERJA KEUANGAN DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN Rahayu, Ernia Christy; Fidiana, Fidiana
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 3 (2015)
Publisher : STIESIA

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Abstract

The purpose of this research is to find out the impact of the financial performance and the disclosure of corporate social responsibility of the firm value. Sample selection method is done by using purposive sampling method and 34 manufacturing companies which have published their financial statements in 2011-2013 periods in Indonesia Stock Exchange (www.idx.co.id). The data analysis has been done by using the multiple regression analysis and the independent variables which are proxy by Return on Asset and Corporate Social Responsibility (CSR) which are proxy by the CSDI to the firm value which is proxy by Tobins Q. The result of the research shows that based on t-test with its significant level is < 0.05. It gives the results that ROA has significant level of 0,000 with the result of t-test 3.462 and CSR has significant level 0,001 with the result of t-test 3.667. It can be concluded that the CSR and the ROA has positive and significant influence to the firm value. It means the financial performance is measured by the ability of the company to generate profits (ROA) will attract the investors to conduct investment. The enhancement of investment interest will be followed by the enhancement in the firm value. Meanwhile, that when the level of CSR (more company disclosure of social item and the better the quality level of expression) is high, the firm value is high as well. Keywords: kinerja keuangan, corporate social responsibility, nilia perusahaan.
ANALISIS POTENSI PENERIMAAN PAJAK PENERANGAN JALAN DI KABUPATEN SIDOARJO Zakariyah, Eviyanti; Handayani, Nur
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 3 (2015)
Publisher : STIESIA

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Abstract

The purpose of this research is to analyze the potency of highway lighting tax revenue at the district of Sidoarjo during the years of 2009 to 2013. To find out the potency of the revenue and the effectiveness of highway lighting tax a time series research data is required. The research which applies time series will help to know how the performance of highway lighting tax revenue is. This research is a qualitative research, while the data analysis technique applies the percentage descriptive method. The research is conducted at Dinas Pendapatan, Pengelolaan Keuangan dan Aset (DPPKA) Kabupaten Sidoarjo and PT PLN (Persero) Distribusi Jawa Timur Area Pelayanan Sidoarjo. The calculation of the potency of highway lighting tax revenue describes that the determination Determination of the potential for street lighting tax in Sidoarjo is good enough. Realization also has exceeded a predetermined potential. The Industrial electricity tariff class is a class of electricity customers from PT PLN (Persero) which has the largest potency of highway lighting tax revenue when it is compared to the household and business electricity tariff class. The result of the calculation of the effectiveness of highway lighting tax revenue describes that the collection and the management of the highway lighting tax at district of Sidoarjo already quite effectiveness.Keywords: Highway Lighting Tax, Revenue Potency, Realization and Effectiveness.
PENGARUH TEKANAN WAKTU, TINDAKAN SUPERVISI, LOCUS OF CONTROL TERHADAP PENGHENTIAN PREMATUR Aini, Fifi Aprilia Nurul; Kurnia, Kurnia
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 3 (2015)
Publisher : STIESIA

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Abstract

The purpose of this research is to find out whether there is an influence among time pressure, supervision action, and locus of control to the premature termination on audit procedure. The population is all auditors who work in Public Accountant Office (KAP) in Surabaya. The sample collection technique has been carried out by using purposive sampling. 60 auditors from 7 Public Accountant Offices have been obtained as samples from these criteria. The data analysis techniques are descriptive tests, the data quality test, and the classic assumption tests. The result of this research shows that the time pressure and locus of control variables have positive significant to the premature termination of the audit process. Meanwhile, the supervision action variable has negative influence to the premature termination on audit procedure. Keywords: Time Pressure, Supervision Action, Locus of Control, and The Premature Termination of Audit Procedure.
PENGARUH KEPEMILIKAN MANAJERIAL TERHADAP NILAI PERUSAHAAN: TANGGUNG JAWAB SOSIAL SEBAGAI VARIABEL MODERATING Rahmatia, Tri Lasita; Andayani, Andayani
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 3 (2015)
Publisher : STIESIA

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Abstract

The purpose of this research is to examine the influence of managerial ownership to the firm value with thecorporate social responsibility as the moderating variable on the non-financial state-owned enterprises (BUMN)companies which are listed in Indonesia stock exchange (IDX) in 2010-2013 periods. The samples are 8 nonfinancialstate-owned enterprises (BUMN) companies which are listed in Indonesia Stock Exchange (IDX) withthe numbers of observation are 32 and they have been selected by using purposive sampling. The result of theresearch which is done by using multiple linear regressions shows that the managerial ownership does not haveany influence to the firm value. Meanwhile, the analysis of the moderating variable which has been done byusing the interaction test method of Moderated Regression Analysis (MRA) shows that corporate socialresponsibility cannot moderate the influence of managerial influence to the firm value therefore it cannotincrease the firm value.Keywords: Managerial Ownership, Firm Value, corporate social responsibility.
ANALISIS PENGENDALIAN INTERN PENCAIRAN DANA HIBAH PEMERINTAH DAERAH KEPADA MASYARAKAT TAHUN ANGGARAN 2013 Suryanto, Teguh; Handayani, Nur
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 3 (2015)
Publisher : STIESIA

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Abstract

The purpose of this research is to find out the disbursement mechanism of local government grant to thecommunity. This grant is given with the regard of justice, compliance, rationality, and benefit principles for thecommunity. The research has been conducted on the Department of Revenue and Management of Surabaya Citywhich is located on Jalan Jimerto 25 – 27 Surabaya by using qualitative research which has been performed bycollecting, processing, and interpreting the data which has been obtained so it can give correct and completeinformation for the problems. The result of the research shows that the disbursement of grant is started from thetreasurer of expenditure submits the Request Payment Letter (SPP) and other documents to the FinancialAdministration Officials of Local Financial Management Working Unit (PPK-SKPKD). After it has beenobserved, the Financial Administration Officials of Local Financial Management Working Unit (PPK-SKPKD)makes the warrant of payment (SPM) and delegate the warrant of payment to the Local Financial ManagementOfficial (PPKD) to be authorized. Moreover, the Local Financial Management Official (PPKD) gives theWarrant of Payment (SPM) to the Power of Local Treasurer (Kuasa BUD) to be observed. Based on the Warrantof Payment (SPM), the Power of Local Treasurer (Kuasa BUD) makes the Warrant of Disbursement (SP2D)then gives it and other documents to the bank. Then, the bank disburses the fund to the third party.Keywords: Disbursement Mechanism of Local Government Grant, Grant, Local Government.

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