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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 24 Documents
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Search results for , issue " Vol 6, No 3 (2017)" : 24 Documents clear
PENGARUH PENERAPAN PRINSIP-PRINSIP GOOD CORPORATE GOVERNANCE TERHADAP KINERJA PEGAWAI Kholidah, Nur; Mildawati, Titik
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 3 (2017)
Publisher : STIESIA

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Abstract

This study aimed to examine the effect of the principles of good corporate governance, which is represented bythe openness, accountability, responsibility, independence and fairness of the performance of employees. Thedata used in this study are primary data in the form of a questionnaire with a sample taken 75 employees. Whilethe analytical technique used is multiple linear regression analysis. Based on the results of the feasibility testmodels known that the independent variables consisted of openness, accountability, responsibility, independenceand fairness has a significant influence on employee performance. Based on the next test by using t tests it isknown that all of the principles of Good Corporate Governance positive effect on employee performance, becausesome of the principles of good corporate governance can increase the openness of information on the companyregularly and timely and correctly, in addition the company established an audit committee to strengthen thefunction of internal oversight by the commissioner, the principle of accountability organize the fulfillment ofcorporate responsibility as a business entity in the community to all stakeholders, the principle of independencecan manage how employees are able to avoid the domination of unnatural by stakeholders, as well as theprinciples of fairness include clarity of the rights of shareholders to protecting the interests of shareholders,including the protection of minority shareholders of cheatingKeywords: openness, accountability, responsibility, independence, fairness, employee performance
PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN GOOD CORPORATE GOVERNANCE TERHADAP PENGHINDARAN PAJAK Hidayati, Nurul; Fidiana, Fidiana
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 3 (2017)
Publisher : STIESIA

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Abstract

This research is aimed to find out the influence of Corporate Social Responsibility (CSR) and goodcorporate governance (independent commissioners, audit committees, audit quality) to the corporate taxavoidance. The research samples are 11 multinational companies manufacturing sector which are listed inIndonesia Stock Exchange (IDX) with 44 observations and these companies have been selected by usingpurposive sampling. The data analysis in this research has been carried out by using multiple regression analysisand Corporate Social Responsibility (CSR) independent variable which is proxy by the CSRDI, the proportion ofindependent commissioners, the number of audit committee, and audit quality (PAF size) to the tax avoidancewhich is proxy by current ETR.The result of the research shows that the CSR give positive influence to the taxavoidance. It means that when the CSR level is getting high (the company conducts a lot of disclosure of socialactivities item) the tax avoidance which is carried out by the company will be high as well. It is caused by someCSR items can reduce taxable income. Meanwhile, the independent commissioner, audit committee, and auditquality do not give any influence to the tax avoidance.Keywords: Corporate social responsibility, good corporate governance, tax avoidance
PENGARUH PROFITABILITAS, LIKUIDITAS DAN CORPORATE GOVERNANCE TERHADAP PENGHINDARAN PAJAK Rosalia, Yuliesti; Sapari, Sapari
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 3 (2017)
Publisher : STIESIA

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Abstract

Tax is one of the revenue sources for the country. Therefore, tax revenue becomes the larger contribution ofstate revenue and expenditure. For the company, tax is considered as the burden which will decrease the profit ofthe company. It has made the company try to find a way to decrease the tax cost. This research is meant to testthe influence of return on assets, current ratio, institutional ownership, independent commissioner, auditquality, and audit committee to the tax avoidance. This research is quantitative research. The population is StateOwned Enterprises (BUMN) which are listed in Indonesia Stock Exchange (IDX), meanwhile the sample is havebeen selected by using purposive sampling technique and 64 companies have been selected as samples. The resultof this research shows that: (1) return on asset does not have any influence to the tax avoidance; (2) current ratiodoes not have any influence to the tax avoidance; (3) institutional ownership has negative influence to the taxavoidance; (4) independent commissioner has negative influence to the tax avoidance; (5) audit quality does nothave any influence to the tax avoidance; (6) audit committee does not have any influence to the tax avoidance.Keywords: Profitability, liquidity, corporate governance, tax avoidance.
PENGARUH PROFITABILITAS DAN KEPUTUSAN INVESTASI TERHADAP NILAI PERUSAHAAN MELALUI KEBIJAKAN DIVIDEN Deviana, Novia; Fitria, Astri
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 3 (2017)
Publisher : STIESIA

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Abstract

This research is meant to find out the influence of profitability and investment decision to the firm value with theuse of dividend policy as the intervening variable. The population is all manufacturing companies which arelisted in Indonesia Stock Exchange (IDX) in 2011-2014 periods. The sample collection technique has been doneby using purposive sampling and 20 manufacturing companies have been selected as samples. The analysistechnique has been carried out by using path analysis method. The result of this research shows that profitabilitydoes not give any significant influence to the dividend policy. Profitability has positive to the firm value.Investment decision give positive influence to the dividend policy. Investment decision give positive influence tothe firm value. The dividend policy give negative influence to the firm value. Profitability does not give anyinfluence to the dividend policy whereas the dividend policy give negative influence to the firm value, so that thedividend policy cannot mediate the profitability to the firm value. Investment decision give positive influence tothe dividend policywhereas the dividend policy give negative influence to the firm value, so that the dividendpolicy can mediate the investment decision to the firm value.Keywords: firm value, profitability, investment decision, dividend policy

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