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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 8 (2015)" : 20 Documents clear
FAKTOR - FAKTOR YANG MEMPENGARUHIKETIDAKPATUHAN WAJIB PAJAK DI WILAYAH KECAMATAN RUNGKUT SURABAYA Rachmawati, Elita; Suryono, Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 8 (2015)
Publisher : STIESIA

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Abstract

This researchanalyzes some factors which influence the non-compliance individual taxpayerin Rungkut district Surabaya, thevariables which are used inthis research are the knowledgeof taxation, tax rates, tax audit, service quality, service effectiveness, the condition of economy, the prevailing law, the respond of governmentandnon-compliancetaxpayer.This research usestaxpayersin the Rungkut district as research samples.The samples are 50respondents, themultiple linear regression is used as the analysis, this researchgenerates theR square value0.845 which meansthatthe knowledgeof taxation,tax rates, tax audit, service quality, service effectiveness, economy, law, the respond of the government to the non-compliance taxpayers variables are 84.5%. The F test has obtainedsignificantvalue0.000. Thus, it can be said thatall independent variablessimultaneously have influence to thenon-compliancetaxpayers.It has been obtained from the t testthat partiallyknowledge oftaxation, tax rates, service quality, the condition of economyandthe prevailinglaw influence the non-compliance taxpayers whereas tax audit, the effectiveness of services, andthe respond of thegovernment variable partially do nothave any influence tothe non-compliance taxpayers.Keywords:Tax rate, Service Quality, the Condition of Economy, the Prevailing Law, the non-compliance taxpayers
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN: GOOD CORPORATE GOVERNANCE VARIABEL MODERATING Latupono, Siti Sapia; Andayani, Andayani
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 8 (2015)
Publisher : STIESIA

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The purpose of this research is to gain empirical evidences to the examination of the influenceof corporate social responsibility (CSR) to the firm value, the examination of the influence ofgood corporate governance to the firm values and the examination of the influence of corporatesocial responsibility which is moderated by good corporate governance to the firm value. Thesample collection technique has been done by using purposive sampling method. The dataanalysis techniques are multiple regression analysis and hypothesis test which is done by usingSPSS 20 version. Based on the results of the hypothesis test, it shows that corporate socialresponsibility has influence on the firm value and good corporate governance which is proxy bymanagerial ownership can influence the correlation between corporate social responsibility andfirm value.Keywords: Firm Value, Good Corporate Governance, and Corporate Social Responsibility.
PENGARUH RASIO LIKUIDITAS DAN SOLVABILITAS TERHADAP PROFITABILITAS PERUSAHAAN FOOD AND BEVERAGE Febrianto, Eris Dwi Agung; Rahayu, Yuliastuti
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 8 (2015)
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The purpose of this research is to analyze the financial ratio particularly the liquidity ratio and solvability ratio with sales growth and firm size as the control variable which have influence to the profitability of the company which has been measured by using the return on asset (ROA). The population is the food and beverages companies which are listed in IDX in 2010-2013 periods. The sample has been collected by performing purposive sampling method and 9 companies have been selected as samples. The influence of independent variables i.e.: account receivable turnover, inventory turnover, current ratio, debt to equity ratio, sales growth and firm size to the ROA which is studied by using multiple linear regressions method. The result of the research shows that only inventory turnover variable which has significant influence to the ROA. Meanwhile, the other 5 variables i.e.: account receivable turnover, current ratio, debt to equity ratio, sales growth and firm size do not have any influence to the ROA. It means that only inventory turnover can influence the profitability of the company during the years of 2010-2013 on food and beverages companies which are listed in Indonesia Stock Exchange whereas other variables do not have any influence in achieving profit.Keywords: Liquidity Ratio, Solvability Ratio, Profitability Ratio
PENGARUH CSR TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL INTERVENING Milayati, Depi; Subardjo, Anang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 8 (2015)
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This research examines the influence of Corporate Social Responsibility to the firm value with financial performance which is measured by using Return on Asset as the intervening variable on manufacturing companies which are listed in Indonesia Stock Exchange. The companies which have been selected as samples in this research is the manufacturing companies in the food and beverages sector which are listed in Indonesia Stock Exchange in 2011-2013 periods. The sample collection has been done by using purposive sampling method and the sample selection which is based on the determined criteria and 10 companies have been selected as samples. The data analysis technique is two-stage regression analysis. The purpose of this research is used as the consideration in order to gain information about the involvement of Corporate Social Responsibility, financial performance, and firm value and to find out how great the advantage of social disclosure which is useful for the company and the stakeholders. The result of the research shows that Corporate Social Responsibility has an influence to the firm value whereas the financial performance is the intervening variable between Corporate Social Responsibility and firm value.Keywords: Corporate Social Responsibility, Return on Asset, and firm value
ANALISIS THREE FACTOR FAMA AND FRENCH MODEL DAN CAPITAL ASSET PRICING MODEL Rakhmawati, Ully; Priyadi, Maswar Patuh
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 8 (2015)
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Abstract

This research is meant to find out whether Three Factor Fama and French and Capital Asset Pricing Model can explain the expected stock return level and to find out which asset pricing model is the best in explaining the estimation level of the expected stock return in Indonesia Stock Exchange.The population is all companies which are listed in 50 large capital companies in Fact Book in Indonesia Stock Exchange in 2007-2013 periods. 39 companies have been selected as samples by using purposive sampling and the analysis technique has been done by using multiple regressions analysis.The result of the test shows that simultaneously market risk, small minus big, high minus low and debt to equity ratio have influence to the stock portfolio. This condition indicates that the research model is feasible for the following analysis. The result of partial test shows that high minus low variable can give more explanation of stock portfolio than market risk, small minus big and debt to equity ratio variables. This result can be seen from the significance level of high minus low to the stock portfolio.Keywords:Market Risk, Small Minus Big, High Minus Low, Debt to Equity Ratio, Stock Portfolio.
PENGARUH STRUKTUR KEPEMILIKAN TERHADAP KINERJA PERUSAHAAN DENGAN STRUKTUR MODAL SEBAGAI PEMODERASI Sari, Fitriana Warap; Fidiana, Fidiana
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 8 (2015)
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This research is meant to find out the influence of ownership structure to the performance of the company with the capital structure as the moderatingon Chemical companies which are listed in Indonesia Stock Exchange during the 2011-2013 periods. The samples have been selected by using purposive sampling technique so 10 chemical companies (30 firm year) which meet the criteria have been selected as samples. The regression equation in this research is the Moderated Regressions Analysis (MRA) which is appliedto test whether the moderating variable can strengthen or weaken the correlation among the independent variables to the dependent variable. The analysis technique has been carried out by using multiple regressions with the support of SPSS 16 version program. Based on the result of multiple regressions analysis with the significance rates is 5%, therefore this research shows that: 1) the first hypothesis, the influence of correlation between ownership structure to the performance of the company can be accepted with its significance rates is 0.045 to positive direction, 2) the second hypothesis, the influence of the correlation between capital structure to the performance of the company can be accepted with its significance rates is 0.013 to positive direction, and 3) the third hypothesis, the moderatinginfluence of capital structure to the correlation between ownership structure to the perfrmance of the companycan be accepted with its significant rates is 0.051 to the positive direction. Therefore, the capital structure canpositively moderate the correlation between ownership structure to the performance of the company.Keywords: Ownership Structure, Company Performance, and Capital Structure of the Company
IMPLEMENTASI CORPORATE SOCIAL RESPONSIBILITY DALAM MENINGKATKAN KEPUASAN PELANGGAN Ulaika, Ega Rohma Nur; Retnani, Endang Dwi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 8 (2015)
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The qualitative method has been applied in this research as the research method. The qualitative method which has been applied by the researcher is not to prove a hypothesis, yet it is to find out and to analyze the implementation of CSR on PT A.J. Central Asia Raya Surabaya.It has been found form the result of the research that the company has implemented the CSR in the form of blood donation, planting 1000 trees, scholarships, reward giving or souvenirs to employees and customers. The implementation of the CSR has an impact on the employees’ satisfaction in which it has made the employees feel comfortable in working so the employees become more loyal to the company. Meanwhile, the impact on the customer is the emergence of feeling cared, so they have become loyal customer. It can be proven by the increasing number of customer and the premium income by 11% in 2013.It is expected from the discussion above that the company can maintain the CSR program, add the CSR program with the new one, and can improve the service quality to its customer from the communication aspect.Keywords: corporate social responsibility, customer satisfaction, employee satisfaction, premium income
PENGARUH PERPUTARAN PIUTANG DAN UKURAN PERUSAHAAN TERHADAP PROFITABILITAS PERUSAHAAN KIMIA Purnamasari, Diah Ayu; Fitria, Astri
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 8 (2015)
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The purpose of this research is to find out the influence of account receivable turnover and firm size to the profitability, to find out the efficiency in managing account receivable and to increase the profitability of the company. 10 companies have been selected as samples with the observation period from 2011 to 2013 (3 years), so the total data that has been selected as samples are 30 firm year. The multiple regressions equation is used in this research in order to find out the independent variables which have influence to the dependent variable. The analysis has been carried out by using the SPSS 16 software. Based on the result of multiple regressions analysis with the significance level of 5%, thus this research shows that i.e.: (1).H1 which is the influence of firm size to the profitability with its significance level is 0.047 can be accepted since the value of t count is 1.909 which shows the positive direction; (2). H2 which is the influence of account receivable turnover to the profitability with its significance level is 0.044 can be accepted since the value of t count is 2.114 which shows the positive direction.Keywords: Profitability, Firm Size, and Account Receivable Turnover.
PELAKSANAAN AUDIT OPERASIONAL ATAS PENILAIAN KINERJA FUNGSI PELAYANAN PADA PT MITRA PINASTHIKA MUSTIKA SURABAYA Sulistyowati, Desi; Ngumar, Sutjipto
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 8 (2015)
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The purposes which is want to be achieved in this research are i.e.: (1) to comprehend the importance of the implementation of operational audit as one of performance evaluations and improvement on the service function, and to generate the improvement on the management activity or activity and the result achievement of the service function, and (2) to evaluate the function or the role of operational audit which has been carried out whether it is really effective or not for the improvement of the company in general and particularly the service function.Keywords: Operational Audit, Service Function, Effectiveness, Efficiency
PENGARUH KINERJA KEUANGAN DAN UKURAN PERUSAHAAN TERHADAP REAKSI INVESTOR Rosida, Alisa; Fitria, Astri
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 8 (2015)
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The purpose of this research is to analyze how the influence of company financial performance which is focused on return on investment (ROI), return on equity (ROE), net profit margin (NPM), earnings per share (EPS), price book value (PBV) and firm size to the abnormal return. The population is the property and real estate companies which are listed in Indonesia Stock Exchange in 2011-2014 periods, these companies have been selected by using purposive sampling and it is based on the determined criteria, so 17 companies have been selected as samples. The analysis method has been done by using multiple linear regressions analysis, hypothesis test i.e. coefficient determination, F test, t test. Based on the result of multiple regressions analysis and the t test with the significance level is 5% so the result of the result shows that partially the financial performance (return on investment (ROI), return on equity (ROE), earning per share (EPS), price book value (PBV) and firm size have significant influence to the abnormal return. Meanwhile, the financial performance (net profit margin NPM) does not have any significant influence to the abnormal return. It indicates that investors always perform analysis in making investment decision in order to obtain more accurate data in conducting investment which has been done by conducting technical and fundamental analysis. Therefore, the financial performance becomes one of the considerations for prospective investors to invest their capital. Keywords: Financial Performance, Firm Size, Abnormal Return.

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