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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 21 Documents
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Search results for , issue " Vol 6, No 12 (2017)" : 21 Documents clear
PENGARUH PENERAPAN GOOD GOVERNANCE DAN AUDIT KINERJA TERHADAP AKUNTABILITAS KEUANGAN PEMERINTAH DAERAH Ora, Maria Sri Angelina Ruku Sare; Rahayu, Yuliastuti
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 12 (2017)
Publisher : STIESIA

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Abstract

This research is aimed to examine the influence of good governance, and performance audit, to the financeaccountability. The population is local apparatus working unit in Surabaya and the sample collection techniquehas been done by using purposive sampling and 74 people have been obtained samples. The data analysistechnique has been carried out by using multiple linear regressions method.The result of the test shows thatindependent variables which consist of the implementation of good governance and performance audit givesimultaneously influence to the State Finance Accountability, This result indicates that the fluctuation of StateFinance Accountability of local apparatus working unit in Surabaya depend on how well the good governanceand performance audit which has been applied by the institution. This result is supported by the contributionwhich has given by those variable to the State Finance Accountibility of local apparatus working unit inSurabaya i.e. 32,4% whereas the remaining is 67.6% has been contributed by other factors. The result of partialtest shows that each of the implementation variable of good governance and audit performance, give positive andsignificant influence to the state finance accountability. The result indicates that when the implementation ofgood governance, and audit performance, it will improve the state finance accountability.Keywords: the implementation of good governance, performance audit, state finance accountability.
PENGARUH LIKUIDITAS, LEVERAGE, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP RETURN SAHAM Felmawati, Erik Noviana; Handayani, Nur
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 12 (2017)
Publisher : STIESIA

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Abstract

This research is aimed to test the influence of liquidity, leverage, profitability and firm size to the stock return through the annual financial statement which has been prepared by food and Beverages Companies which are listed in Indonesia Stock Exchange. The independent variablesare current ratio, debt to equity ratio, return on asset and firm size. Meanwhile, the dependent variable is stock return. The population of this research has been obtained by using purposive sampling method on food and beverages companies which are listed in Indonesia Stock Exchange (IDX) during 2011-2015 periods and based on the predetermined criteria, 8 food and beverages companies have been selected as samples. The analysis method has been carried out by using multiple linear regressions analysis with the instrument application of SPSS (Statistical Product and Service Solutions). The result of this research shows that DER give significant and negative influence to the stock return with its coefficient regressions is -0.460 and the significance level is 0,000. Meanwhile, CR, ROA and firm size do not have any influence to the stock return. The coefficient determination (R2) has found that R square is 0.352 or 35.2% which means that the capability of the independent variables in explaining the dependent variable is very low and limited.Keywords: Liquidity, leverage, profitability, firm size, stock return.
PENGARUH FREE CASH FLOW DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL INTERVENING Feriani, Laila Zakiya; Amanah, Lailatul
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 12 (2017)
Publisher : STIESIA

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This research is aimed to prove the direct influence of profitability and free cash flow to the firm value and the indirect influence through dividend as the intervening variable. This research applies quantitative research and the research population has been done by using consumer goodsindustry sector manufacturing companieswhich are listed in Indonesia Stock Exchange in 2012-2015 periods. The sample selection has been done by using purposive sampling method and 14 companies (56 firm years) which have met the criteria have been selected as samples. The analysis technique has been carried out by using multiple linear regressions analysis and path analysis with the SPSS 23. The result of this research shows that profitability gives positive and significant influence to the dividend policy and firm value. Free cash flow gives negative and significant influence to the dividend policy. Meanwhile, free cash flow and dividend policy does not give any influence to the firm value. It has been found from the path analysis test that dividend policy does not give any indirect influence through dividend policy.Keywords: profitability, free cash flow, dividend policy, firm value.
PENGARUH AGRESIVITAS PAJAK, UKURAN PERUSAHAAN, LEVERAGE, DAN ROA TERHADAP CORPORATE SOCIAL RESPONSIBILITY Kusumo, Wahyu Kencono Rukmi Hadi; Asyik, Nur Fadjrih
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 12 (2017)
Publisher : STIESIA

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The purpose of this research is to examine the influence of tax aggressiveness (ETR), firm size (SIZE), leverage (LEV), and return on assets (ROA) of corporate social Responsibility (CSR) to the mining companies which are listed in Indonesia Stock Exchange.The samples have been done by using purposive sampling method. The population is all mining companies which are listed in Indonesia Stock Exchange in 2012-2015 periods. 14 mining companies of 56 manufacturing companies have been acquired as samples with 4 year observations period (2012-2015). The data has been analyzed by using multiple linear regression analysis.The results of tax aggressiveness in this research means that costs which have been used for CSR program are addressed to the company to minimize the tax burden. In the firm size, large assets can be used for the costs of the CSR disclosure of the company. Leverage which is owned by the company will make the debtor, creditors, and investors require the company to seek for more information which is related to the CSR, its indicated as effort to obtain appropriate trust. The ROA which is owned by company will become the attention of stakeholders because the environmental impact which has been generated from the exploration.Keywords: tax aggressiveness, firm size, leverage, return on assets, corporate social responsibility.
PENGARUH PEMBIAYAAN BAGI HASIL, JUAL BELI, FDR, NPF TERHADAP PROFITABILITAS BANK SYARIAH Inayatillah, Yulia; Subardjo, Anang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 12 (2017)
Publisher : STIESIA

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Abstract

This research is aimed to examine the influence of profit sharing financing to the profitability of Sharia Commercial Banks, sale and purchase financing to the profitability of Sharia Commercial Banks, Non Performing Financing (NPF) to the profitability of Sharia Commercial Banks, and Financing to Deposit Ratio (FDR) to the profitability of Sharia Commercial Bank.The population of this research is 12 Sharia Commercial Banks which are listed in Bank of Indonesia in 2011-2015 periods. The sample collection technique has been conducted by using purposive sampling method and 10 samples have been selected during 2011-2015 periods. The data applies secondary data in the form of quarterly financial statement from each Sharia Commercial Bank. The data analysis method of this research has been carried out by using multiple linear regressions. The result of this research shows that sale and purchase financing give positive influence to the profitability, profit sharing financing does not give any influence to the profitability, Non Performing Financing (NPF) give negative influence to the profitability, and Financing to Deposit Ratio (FDR) give positive influence to the profitability.Keywords: Profitability, sale and purchase financing, profit sharing financing, Non Performing Financing (NPF), Financing to Deposit Ratio (FDR)
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN DAN STRUKTUR KEPEMILIKAN TERHADAP NILAI PERUSAHAAN Linda, Wulan Mey; Kurnia, Kurnia
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 12 (2017)
Publisher : STIESIA

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This research is meant to test the influence of profitability, firm size, and ownership structure to the firm value.The population of this research is pharmaceutical companies which are listed in the IDX. Profitability has beenmeasured by using Return on asset; firm size has been measured by using total asset; and ownership structuralhas been measured by using the amount of stock ownership, whereas the firm value is based on the stock price.The research samples are pharmaceutical companies which are listed in Indonesia Stock Exchange (IDX) in2011-2014 periods and these companies have been selected by using purposive sampling. 8 pharmaceuticalcompanies have been selected as samples. The source of secondary data has been obtained from IndonesianCapital Market Directory and Indonesia Stock Exchange Corner and the official website of Indonesia StockExchange i.e. www.idx.co.id. The analysis method has been carried out by using multiple linear regressionsanalysis. The result of this research shows that profitability, firm size, managerial ownership, domesticinstitution ownership, foreign institution ownership and public ownership have significant influence to the firmvalue.Keywords: Profitability, firm size, ownership structure, firm value.
PENGARUH AKUNTABILITAS, TRANSPARANSI DAN PENGAWASAN TERHADAP KINERJA PELAKSANAAN ANGGARAN PADA INSTANSI PEMERINTAH Aprianti, Eka Ratna; Riharjo, Ikhsan Budi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 12 (2017)
Publisher : STIESIA

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This research is meant to examine the influence of accountability, transparency, and oversight to the budgetimplementationperformance. This research is a quantitative research. The population is local apparaturs workunit at the environment of local government of Mojokerto district. The sample collection technique has beencollected by using purposive sampling method. The data collection technique has been done by conducting surveymethod. The data has been done by using primary data in theform of questionnaires which have been issued tothe respondents. The analysis method has been carried out by using multiple linear regressions analysis and theapplication instrument of SPSS (Statistical Product and Services Solutions) 20.0 version. The result of thisresearch shows that the presentation of accountability gives positive influence to the implementationperformance, transparencygives positive influence to the budget implementation performance and oversight givespositive influence to the budget implementationperformance.Keywords: Accountability, transparency, oversight, budget implementation performance.
PENGARUH FREE CASH FLOW, PROFITABILITAS, DAN KEPEMILIKAN MANAJERIALTERHADAP KEBIJAKAN HUTANG PERUSAHAAN Satiti, Lufiana; Retnani, Endang Dwi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 12 (2017)
Publisher : STIESIA

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This research is aimed to examine the influence of free cash flow, profitability, and managerial ownership to the debt policy of manufacturing companies in consumption goods sector which are listed in Indonesia Stock Exchange.The population is manufacturing companies in consumption goodssector which are listed in Indonesia Stock Exchange (IDX) in 2011-2015 periods. the sample collection has been done by using purposive sampling and based on the predetermined criteria, 15 manufacturing companies have been selected as samples with the amount of research observation is 75 observations.The result of the research shows that free cash flow gives significant positive influence to the debt policy. It shows that high free cash flow will increase company debt.Becausehigh free cash flow will make the stockholders desire to share it in the form of dividend. Profitability give significant and negative influence to the company debt policy. It shows that the high profit which has been obtained by the company will make the level of company debt low, because the high profit is used to fulfill the operational needs and company investment. Meanwhile, the managerial ownership does not give any influence to the debt policy. It reflects that the public company managers are not the defining factor in Indonesia in the making of funding decision policy from debt because the amount of managerial ownership is lower than the amount of institutional ownership in the company.Keywords: free cash flow, profitability, managerial ownership, debt policy.
PENGARUH PERATURAN PERPAJAKAN, PENGETAHUAN, PEMAHAMAN, SERTA TINGKAT PENGHASILAN TERHADAP KEPATUHAN WAJIB PAJAK Rahmawati, Aida; Andayani, Andayani
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 12 (2017)
Publisher : STIESIA

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Taxpayer compliance is one of the problems of the implementation of self-assessment system. Therefore, the success of tax collection which has been running by using self-assessment system is determined by the fluctuation level of taxpayer compliance. The purpose of this research is to determine the influence of tax regulation, knowledge and comprehension, as well as income levels toward taxpayer compliance at Tax Office Service (KPP) Pratama Surabaya Sawahan. This research is a quantitative causal research. The population is all individual taxpayers who are registered at the Tax Office Service (KPP) Pratama Sawahan Surabaya. The sample is determined by using purposive sampling method or non-random sample selection, in which the information is obtained by certain consideration. The samples are 61 respondents. The data collection method has been done by issuing questionnaires and the data analysis has been done by using multiple analysis. The result of the research analysis indicates that tax regulation does not give any influence to the taxpayer compliance; knowledge and comprehension gives influence to the taxpayer compliance, and the income level gives influence to the taxpayer compliance.Keywords: Tax regulation, knowledge, comprehension, income level, taxpayer compliance
FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN Febryanthi, Sherlina; Amanah, Lailatul
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 12 (2017)
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This research is aimed to examine some factors i.e. profitability, leverage, liquidity, firm size, public accounting firm reputation, auditor opinion, and firm age which gives influence to the timeliness of the submission of financial statement. This research is a quantitative research, the population is manufacturing companies which are listed in Indonesia Stock Exchange in 2012-2016 periods. The sample collection has been done by using purposive sampling technique and 9 companies which have met the criteria have been selected as samples and 45 observations has been obtained. The data analysis technique has been carried out by using multiple linear regressions. Based on the result of the test, it can be concluded that profitability gives negative influence to the timeliness of the submission of financial statement, leverage gives positive influence to the timeliness of the submission of financial statement, liquidity gives positive influence to the timeliness to the submission of the financial statement, firm size does not give any influence to the submission of financial statement, public accountancy firm reputation does not give any influence to the timeliness of the submission of financial statement, and firm age does not give any influence to the timeliness of the submission of financial statement.Keywords: Profitability, leverage, liquidity, company size, auditors opinion

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