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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 14 Documents
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Search results for , issue " Vol 4, No 5 (2015)" : 14 Documents clear
PENGARUH PROFITABILITAS, SOLVABILITAS, DAN RASIO PASAR TERHADAP RETURN SAHAM Rufaida, Ida; Hermanto, Suwardi Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 5 (2015)
Publisher : STIESIA

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Abstract

This research is meant to examine the influence of profitability, solvability, and market ratio tothe stock return on the companies which are listed in Indonesia Stock Exchange (IDX). The sampleshave been selected by using purposive sampling technique to the 42 property and real estate companieswhich have published their financial statement and their stocks are still actively traded in IndonesiaStock Exchange (IDX) in the 2011-2013 periods, so 126 financial statements which have met thesample criteria have been obtained. The data analysis has been done by using multiple regressionsanalysis with the independent variables i.e.: Return On Asset (ROA), Return On Equity (ROE), Debtto Equity Ratio (DER), Earning Per Share (EPS), Price Earnings Ratio (PER), and the dependentvariable is Stock Return. The result of this research has found that Return On Equity (ROE) andEarning Per Share (EPS) variables have significant influence to the company’s stock return,meanwhile Return On Asset (ROA), Debt to Equity Ratio (DER) and Price Earnings Ratio (PER)variables do not have any significant influence to the research model.Keywords: Profitability, Solvability, Market Ratio, Stock Return and Multiple Regressions Analysis.
PENGARUH GOOD CORPORATE GOVERNANCE, CORPORATE SOCIAL RESPONSIBILITY, DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN Prasekti, Rizky Putri; Asyik, Nur Fadjrih
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 5 (2015)
Publisher : STIESIA

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Abstract

This research is meant to find out the influence of Good Corporate Governance, Corporate Social Responsibility, and financial performance to the firm value. The firm value is measured by using Tobin’s Q ratio. The population is the manufacturing companies which are listed in Indonesia Stock Exchange (IDX) during 2009-2013 periods. The samples are 41 manufacturing companies which have been selected by using the purposive sampling method with the criteria i.e.: first, the company which has published its annual report consecutively; second, the company which has conducted CSR disclosure during 2009-2013 periods; and finally, the company which presents its financial statement by using Rupiah currency. Based on the result of the multiple linear regressions analysis, it has been found that: first Good Corporate Governance has negative influence to the firm value; second, Corporate Social Responsibility has positive and significant influence to the firm value; third, Return on Assets has positive influence to the firm value; and finally, Return on Equity has negative influence to the firm value.Keywords: Good Corporate Governance, Corporate Social Responsibility, Financial Performance, and Firm Value
PENGARUH KINERJA KEUANGAN PADA RESPON INVESTOR Prasetyo, Allan Daddy; Riduwan, Akhmad
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 5 (2015)
Publisher : STIESIA

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Abstract

This research is meant to find out the influence of financial performance which is represented by price earnings ratio, return on assets and return on equity to the respond of investors. The population includes of textile and garment companies which are listed in Indonesia Stock Exchange in the years of 2009-2013. This research has been done by using purposive sampling criteria and 10 go public textile and garment companies have been selected as samples. The data collection technique has been carried out by using secondary data from the Indonesia Stock Exchange. The data analysis method has been done by using multiple linear regressions analysis. The result of this research shows that (1) price earnings ratio has influence to the stock return of the company because it can become the determinant of stock price since it can predict the profit growth in the future, (2) return on assets has influence to the stock return of the company because the investors has considered this ratio is relevant to calculate the profit which has been generated by the assets which is owned by the company (3) return on equity has influence to the stock return of the company, this ratio shows the capability of the company to generate the net profit by using the capital which is owned by the company.Keywords: Price Earning Ratio, Return On Assets, Return On Equity and Return.
Analisis Pengaruh Kepatuhan Dan Sanksi Pajak Terhadap Tingkat Penerimaan PPh Orang Pribadi Hutama, Feky Satrya; Padmono, Yazid Yud
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 5 (2015)
Publisher : STIESIA

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Abstract

The purpose of this research is to analyze and test the compliance of taxpayers and tax sanction to the Income tax revenue level (PPh) at KPP Pratama Surabaya Sawahan. The data collection technique is carriedout by issuing questionnaire. The data is primary data which which has been collected by issuing questionaires to the repondents. Quantitative methods is used as the methods of research whereas multiple linier regressions are used as the analysis techniques. The compliance of tax payers is the obidians of the tax payers in carrying of sanction is the guarantee that the provision of the tax regulation (Taxation norms). Will be complied / obeyed. Income tax is a tax that is levied on person an entities accordance with the income that has been obtained in one year. This research show that: (1) the compliance of thax payers has signifikan influence to the level of income tax revenue (PPh) at KPP Pratama Surabaya Sawahan. (2) the tax sanction has sinifikan in fluence to the revenue level of income tax (PPh) at KPP pratama Surabaya SawahanKeywords: The compliance of taxpayer, Tax sanction, and Income tax

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