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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 6, No 2 (2017)" : 20 Documents clear
PENGARUH GROWTH OPPORTUNITY, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN Pratiwi, Dyah Putri; Amanah, Lailatul
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 2 (2017)
Publisher : STIESIA

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Abstract

Firm value can be very important on a go public company. Firm value is the reflection of the rate of financial performance of the company. The fluctuation of firm value can give influence to the point of view of investors to the company. This research is meant to test growth opportunity, profitabilty and firm size to the firm value.The population is all manufacturing companies wich are listed in Indonesia Stock Exchange in 2012– 2014 periods and it has been carried out by using audited financial statement whice has been obtained by using purposive sampling and predetermined criteria. Therefore 44 manufacturing companies whice have met the research criteria have been selected as samples. The analyse and SPSS (Statistical Product and Service Solution). It can be concluded from the result of the research that : 1) Growth Opportunity does not have any influence to the firm value; 2) profitability gives influence to the firm value; 3) firm size give influence to the firm value.Keywords : Growth opportunity, profitability, size, firm value
PENGARUH KARAKTERISTIK PERUSAHAAN DAN GOOD CORPORATE GOVERNANCE TERHADAP RETURN SAHAM Harianto, Tri Sapta Nugroho Slamet; Andayani, Andayani
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 2 (2017)
Publisher : STIESIA

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This research has been conducted in all companies which are listed in the Jakarta Islamic Index (JII) in2011-2015 periods. The purposes of this research is to find out the influence of firm size, profitability,leverage, managerial ownership, institutional ownership, independent commissioner, and auditcommittee to the stock return in annual report of the companies which are incorporated in JakartaIslamic Index (JII). The data collection has been carried out by using content analysis to the annualreport of the company and the summary of company performance through official website of IndonesiaStock Exchange (IDX). The result of the research shows that firm size does not have any influence tothe stock return of the company, profitability has positive influence to the stock price of the company,leverage has negative influence to the stock return of the company, managerial ownership does nothave any influence to the stock return of the company, institutional ownership does not have anyinfluence to the stock return of the company, independent commissioner does not have any influence tothe stock return of the company and audit committee has positive to the stock return of company.Keywords: Stock return, Characteristic of Company, Good Corporate Governance.
PENGARUH KINERJA PENDAPATAN ASLI DAERAH DAN BELANJA MODAL TERHADAP KEMANDIRIAN KEUANGAN DAERAH Ernawati, Ernawati; Riharjo, Ikhsan Budi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 2 (2017)
Publisher : STIESIA

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This research is meant to analyze (a) the influence of local own source revenue performance to the independencelevel of local finance, (b) the influence of capital expenditure to the independence level of local finance ondistricts/cities in East Java Province. The research method has been carried out by using quantitative method.The research samples are 35 districts/cities in East Java Province. The data is the secondary data which is in theform of the realization report of local budget of districts/cities in East Java Province in 2012-2015 observationperiods. The data has been obtained from the Audit Board of the Republic of Indonesia East Java ProvinceRepresentative. The data analysis has been done by using multiple linear regressions analysis. The result of theresearch proves that the performance of local own source revenue has positive influence to the independence levelof local finance. Capital expenditure has positive influence to the independence level of local finance ofdistricts/cities in East Java Province.Keywords: Local own source revenue performance, capital expenditure, the independence level of local finance
FAKTOR YANG MENYEBABKAN OPINI AUDITOR ATAS LAPORAN KEUANGAN WAJAR DENGAN PENGECUALIAN Anggraini, Novita; Praptoyo, Sugeng
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 2 (2017)
Publisher : STIESIA

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The purpose of this research is to find out and to analyze the factor which makes auditor give fair with exceptionopinion on financial statement of the Municipality Government of Surabaya in 2010 and 2011. The method hasbeen carried out by using qualitative method whereas the data analysis technique has been carried out by usingdescriptive analysis. The researcher has been conducted the qualitative approach because she does not prove ahypothesis, but to find out financial statement of Municipality Government of Surabaya to obtain fair withexception opinion.It has been found from the result of this research that the financial statement of MunicipalityGovernment of Surabaya in 2010 and 2011 which has obtained fair with exception opinion has been caused bythe presentation of tax receivables has not been presented in conform with the amount of net value which can berealized, the revenue and expenditure which is related to the construction and the maintenance of utilitynetwork has not been run by using the local budget government mechanism, and the Municipality Governmentof Surabaya has not been able to show the evidence of the possession and ownership on ladder truck Firefightingminimum 52m based on the procurement in 2010.On the Financial Statement of Municipality Government ofSurabaya in 2010, the factor which makes fair with exception opinion has been obtained is more dominant to theweaknesses of internal control system. Meanwhile, in 2011 is more dominant on non-compliance factor to therules and regulations.Keywords:Fair with exception, disclosure, financial statement of municipality government.
PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP NILAI PERUSAHAAN: CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL INTERVENING Isnaini, Nurizza Arsyi; Kurnia, Kurnia
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 2 (2017)
Publisher : STIESIA

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Abstract

This research is meant to examine the influence of the characteristic of the company which is proxy byprofitability and leverage to the firm value with corporate social responsibility as the intervening variable. Theresearch samples are 33 mining companies which are listed in Indonesia Stock Exchange and have publishedtheir annual report in 2013-2015 periods and have carried out Corporate Social Responsibility (CSR). The CSRhas been measured by using GRI G4. The ample collection has been carried out by using purposive samplingmethod. The hypothesis has been tested by using multiple linear regressions analysis and the SPSS 23rd version.The result of research shows that the characteristic of the company which is proxy by profitability and leveragedoes not have any influence to the firm value. Meanwhile, the characteristic of the company which is proxy byprofitability has positive influence to the CSR and leverage does not have any influence to the CSR. Meanwhile,CSR has positive influence to the firm value. The result of the research shows that CSR is not the interveningvariable under the influence of the characteristic of the company to the firm value.Keywords: Profitability, leverage, corporate social responsibility, firm value.
PENGUKURAN KINERJA INSTANSI PEMERINTAH DALAM PERSPEKTIF VALUE FOR MONEY Suwandi, Mega Maranda; Riharjo, Ikhsan Budi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 2 (2017)
Publisher : STIESIA

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The purpose of this research is to find out and to analyze the performance of the Department of Archive andLibrary of Surabaya City is measured by using value for money approach, i.e.: economy, efficiency andeffectiveness. The research method has been carried out by using descriptive qualitative and the source of data isthe primary and the secondary data.The result of the analysis and the discussion shows that in determiningeconomic performance is done by considering input and market price. The efficiency performance is reviewed byusing the comparison between the output that has been generated and the input that has been used (cost ofoutput). The effectiveness performance is measured by comparing the target of SKPD which has carried out thenew pattern system and the visitors who have visited the library of Surabaya city and the target realization. Thedevelopment of performance measurement model in value for money perspective requires the development ofindicator which includes input, output, and outcome. So, the performance indicators i.e.: economy, efficiency,and effectiveness are relevant with the objectives of activities and work program.Keywords:Value for money, economy, efficiency, effectiveness
PENGARUH TAX AMNESTY, PENGETAHUAN PERPAJAKAN, DAN PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK Sari, Viega Ayu Permata; Fidiana, Fidiana
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 2 (2017)
Publisher : STIESIA

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Abstract

Tax revenue increases every year but it is not followed by the enhancement of tax ratio. It shows that taxrevenue has not optimal yet and there is tax potency which can be discovered by the government. One of theproblems which can obstruct optimum tax revenue is the taxpayer compliance. The purpose of this research ismeant to find out the influence of tax amnesty, tax knowledge, and tax authority service to the taxpayercompliance. This research is causality quantitative. The population is taxpayer, either individual taxpayers orcorporate taxpayers which are listed in Kantor Pelayanan Pajak (KPP) Pratama Surabaya Tegalsari. The samplehas been determined by using accidental sampling i.e. the collection of information from the taxpayers which isaccidentally met by researcher. 88 respondents have been obtained as samples. The data has been collected byissuing questionnaires and using likert scale 1 to 5. The data analysis technique has been done by using multiplelinear regressions and the SPSS program for windows. Based on the result of analysis, it shows that tax amnestyand tax knowledge gives positive influence. Meanwhile, tax authority service does not give any influence to thetaxpayer compliance.Keywords: Tax amnesty, taxation knowledge, tax authority service, obedience of tax payers.
ALOKASI DANA DESA DALAM PERSPEKTIF AKUNTANSI DAN KEUANGAN Marvanti, Iga Vidya; Praptoyo, Sugeng
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 2 (2017)
Publisher : STIESIA

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This research is meant to find out the implementation of accounting and financial management, thedisbursement mechanism, the preparation stages of financial management, problems which are encountered inthe implementation of accounting and financial management of village allocation fund and the efforts which havebeen carried out in order to overcome the problems which occur at Medaeng village in Waru district in Sidoarjoregency. This research is a descriptive researtch which has been carried out by using qualitative approach. Thesources of data are the primary and the secondary data. The data collection technique has been conducted in theform of observation, interview, library research, and documentation. The result of data collection is analyzed byusing comparative qualitative descriptive method. The result of the research shows that the financial accountingsystem of village allocation fund has been carried out by using microsoft excel program in the form of generalcash book and cash book helpers of receipts and cash book helpers of expenditure. Meanwhile, the financialmanagement in 2015 was quite well and realistic since it has been prepared in budget
EFEKTIVITAS PENAGIHAN PAJAK DENGAN SURAT PAKSA, PENYITAAN DAN GIJZELING UNTUK OPTIMALISASI PENERIMAAN Permana, Paradhita Octivia Anggun; Fidiana, Fidiana
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 2 (2017)
Publisher : STIESIA

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The revenue which has been obtained from tax sector is the greatest source of state income. There are many wayswhich have been done by the Directorate General of Taxation in order to increase the state income from the taxsector. One of the ways to optimize the tax revenue is by conducting the tax collection activity. The tax collection iscarried out with the purpose to make the taxpayers to pay tax debt. This research is meant to find out theeffectiveness of tax collection which consist of forced letters, Letter of Instruction for Enforcement of Foreclosure inorder to optimize the tax revenue at Kantor Pelayanan Pajak Pratama Surabaya Sawahan. This research is adescriptive qualitative research which has been carried out by collecting the data through direct observation andconducting the interview to the related parties in order to gain the data result of Tax collection about forced letterand foreclosure in 2015-2016 periods at Kantor Pelayanan Pajak Pratama Surabaya Sawahan. It has been foundfrom the result of the analysis shows that tax collections which has been done by using forced letter and foreclosurein 2015-2016 periods has been stated ineffective yet because it has not reached 50 percent. Therefore, it isrecommended by the researcher to add the numbers of tax bailiff regarding the continuous enhancement of tax debtevery years so that it is expected that the tax bailiff should be fast in managing delinquent taxpayer. When theawareness of the taxpayer in carrying out their obligation is high, then the amount of tax which has not been paidwill be minimized.Keywords: Effectiveness, Tax Collection, Distress Warrant, Foreclosure, Optimization of Tax revenue.
PENGARUH INTERPERSONAL TRUST, KOMPETENSI, INDEPENDENSI, DAN ETIKA TERHADAP SKEPTISME PROFESIONAL AUDITOR Sari, Ayu Putri Mustika; Suryono, Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 2 (2017)
Publisher : STIESIA

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This research discusses about the influence of Interpersonal Trust, competency, independency, and ethic tothe Skeptiscs of professional auditors. It has been found from the result of analysis that i.e.: (1) interpersonaltrust has significant influence to the sceptics of professional auditors. When the level of interpersonal trustwhich is owned by the auditor is getting better, the sceptics of professional auditor will be better as well; (2)competency has significant influece to the skeptics of professional auditor, it means that when the competencylevel which is owned by an auditor is high, the skeptics of professional auditor obtained is high as well; 3)independency has significant influence to the skeptics of professional auditor, it means that when theindependency level which owned by an auditor is high, the skeptics of professional auditor obtained will be highas well; 4) ethic has significant influence to the skeptics of professional auditor. When the etnic which is ownedby an auditor is high, the skeptics of professional auditor obtains will be improved.Keywords: interpersonal trust, competency, independency, ethic, skeptics of profesional auditor

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