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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
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Articles 25 Documents
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Search results for , issue " Vol 6, No 5 (2017)" : 25 Documents clear
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KECENDERUNGAN KECURANGAN AKUNTANSI PADA SKPD KOTA KEDIRI Downida, Antok Noven; Riharjo, Ikhsan Budi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 5 (2017)
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ABSTRACTThis research is aimed to test and to analyze the empirical influence of internal control, obedience onaccounting rules, and asymmetric information to the tendency of accounting fraud. The population is FinancialManagement Officer (PPK) at the Local Apparaturs Working Unit (SKPD) and Regional FinancialManagement Working Unit (SKPKD) in Kediri.The data collection technique has been done by issuingquestionnaires.This research is quantitative research is research that focuses on testing hypothesis wit statisticalmethod analysis tools and produce results that can be generalized. The data is the primary data which has beencollected by issuing questionnaires to the respondents.This study uses assumption test normalias klasaik is test,test multicoloniarity and heteroscedasticity test. The data source is the opinions and perceptions of eachpersonnel within the government agency responsible for making or preparing financial reports. The researchmethod has been conducted by using quantitative method. The data analysis technique has been done by usingmultiple linear regressions analysis.Based on the result of the research, it has been found that internal controland obedience on accounting rules has negative influence to the tendency of accounting fraud. Meanwhile,asymmetric information has positive influence to the tendency of accounting fraud.Keywords: Internal control, obedience on accounting rules, asymmetric information, tendency of accountingfraud
ANALISIS BEBAN PENYUSUTAN ASET TETAP DALAM UNDANG UNDANG PERPAJAKAN ATAS PPh BADAN Sunyatama, Yohana Dini; Ngumar, Sutjipto
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 5 (2017)
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ABSTRACTThis research is a qualitative research in the form of analysis of financial statements and the lists of fixedassets. The sample is the lists of all fixed assets which are owned by the company and the financial statements ofPT. Bagoes Tjipta Karya. The result of the research shows that the company has applied straight-line depreciationmethod for all fixed assets with 8 years useful life. The researcher analyzes the calculation of depreciation expenseby comparing the calculation of depreciation expense of fixed assets which is based on Financial AccountingStandards and tax law at PT Karya Bagoes Tjipta The amount of income tax in accordance with FinancialAccounting Standards in 2013-2015 periods is amounted to Rp. 154,146,781 whereas according to the provisionsof the tax law is amounted to Rp. 148,927,007 so there is a difference about Rp. 5,219,774.It can be concluded thatthe company has already applied the depreciation method in accordance with Financial Accounting Standards andtax law i.e. the straight line method, but there is an error to the depreciation tariff of each rate of fixed assets, inwhich it leads to the changes in the company profits which give an impact on the amount of Corporate Income Taxwhich has to be paid by PT Karya Bagoes Tjipta.Keywords: income taxes, depreciation, corporate income tax
ANALISIS PERBANDINGAN KINERJA KEUANGAN BANK PEMERINTAH DAN BANK SWASTA MENGGUNAKAN METODE CAMEL Tiarso, Ernissa Nandiati; Idayati, Farida
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 5 (2017)
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ABSTRACTBanking industry has experienced many changes in the last years. This industry has become morecompetitive becauseof variousregulationswhich have been set by Bank of Indonesia. State Commercial Banks andPrivate CommercialBanks haveexperienced tight competition in order to attract customers whose desiresinhaving banking services are always changes. This research is aimed to find out the comparison the financialperformance between state commercial banks which are owned by the government and private commercialBankswhich are owned by private owners in Indonesia by using CAMEL method (Capital, Asset, Management,Earnings, Liquidity). This research is quantitative research and it has been done by using comparing average oftwo paired samplesmethod from two independent population. The samples have been selected by using purposivesampling. The analysis technique has been carried out by using independent sample t-test for the data which isnormally distributed whereas the data which is not normally distributed is done by usingmann-whitney.Theresult of this research shows that NPL, NPM and ROA have been proven that there are no significant differentbetween the financial performance of Bankswhich are owned by Government and Bankswhich are owned byprivates, meanwhile ratio CAR, BOPO and LDR are proven that there aresignificant different between financialperformance Banks which are owned by the Government and Banks which are owned by privates.Keywords:State commercial bank, private commercial bank, bank financial performance, financial ratio,CAMEL.
FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN OPINI AUDIT GOING CONCERN Khamidah, Nining Nur; Ardini, Lilis
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 5 (2017)
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ABSTRACTThis research is aimed to find out the internal and external factors of the company to the acceptance of goingconcern audit opinion. This research has been carried out on manufacturing companies which are listed inIndonesia Stock Exchange (IDX) in 2011-2014 periods. The data collection method has been done by usingpurposive sampling, so that 56 companes have been obtained as samples. The analysis technique has been carriedout by using logistic regressions analysis method. The result of the determination coefficient test has been proventhat the independent variables give influence to the dependent variable. The result of the research shows that thefinancial condition of the company (SZ), company growth (RP), and the reputation of Public Accountant Firm(RK) do not give any influence to the acceptance of going concern audit opinion (GCO). Meanwhile, theprevious year audit opinion (OTS) give influence to the acceptance of going concern audit opinion (GCO).Keyword : Going concern opinion, financial company condition, growth company, public accountantreputation, audit opinion prior year.
PENGARUH KEBIJAKAN DIVIDEN, PERTUMBUHAN PENJUALAN, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN Fista, Bela Febriana; Widyawati, Dini
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 5 (2017)
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ABSTRACTHigh firm value has become the desire of the owners of the company, because high value reflects the prosperity ofthe shareholders as well, and the management company should strive to maximize the prosperity ofshareholders. This research is aimed to find out the influence of dividend policy, sales growth, profitability andfirm size to the firm value. The population is go public telecommunication companies which are listed inIndonesia Stock Exchange, the sample collection techniques has been done by using purposive sampling and thesamples are 5 companies, and the observations period in 2011-2015. The data is the secondary data usingfinancial statement data. The analysis technique has been carried out by uising multiple linear regressionanalysis. The result of this research uses model feasibility test shows that the models are feasible to be used forthe following research, and the hypothesis test has been done by using t-test shows that dividend policy, salesgrowth, profitability and firm size give significant and positive influence to the firm value.Keywords: Dividend policy, sales growth, profitability, company size, the value of the company
FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN DIVIDEN PERUSAHAAN MANUFAKTUR DI BEI Neswari, Prajna Paramita Ardana; Priyadi, Maswar Patuh
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 5 (2017)
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ABSTRACTThis research is aimed to test: (1) the influence of free cash flow to the dividend policy; (2) the influence ofprofitability to the dividend policy; (3) the influence of investment opportunity set to the dividend policy; (4) theinfluence of debt policy to the dividend policy; (5) the influence of managerial ownership to the dividend policy.In this research, free cash flow has been measured by using Ross et al formula, profitability has been measured byusing return on asset, investment opportunity set has been measured by using Ratio Capital Expenditure toBook Value of Asset, the debt policy has been measured by using debt to asset ratio, the managerial ownershiphas been measured by using capital stock of directors and commissioners which are divided by the numbers ofoutstanding stocks. The population is all manufacturing companies which are listed in Indonesia Stock exchangein 2010-2015 periods. In this research, the sample collection has been determinedand carried out by usingpurposive sampling, and 156 companies have been selected as samples. This research has been conducted byusing multiple linear regressions analysis technique. The results of this research are: (1) free cash flow does nothave any influence to the dividend policy; (2) profitability has influence to the dividend policy; (3) investmentopportunity set has influence to the dividend policy; (4) debt policy does not have any influence to the dividendpolicy; (5) managerial ownership has an influence to the dividend policyKeywords: Free cash flow, profitability, investment opportunity set, debt policy, managerial ownership,and dividend policy.
PENGARUH VARIABEL KESEHATAN BANK TERHADAP KINERJA KEUANGAN BANK SYARIAH Istiqomah, Anugrah Mega; Mildawati, Titik
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 5 (2017)
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ABSTRACTThis researchis aimed to examine empirically the influence of bank health performance which consists of nonperformingfinancing, financing to deposit ratio, net operating margin, and the capital adequacy ratio offinancial performance which are measured by return on assets. This research uses quantitative data withpurposive sampling technique that produces 6 Syariah banking in Indonesia, and have published their quarterlyfinancial statements in 2012-2015 periods and havegot complete data associated with the variables which will bestudied.The data is the secondary data, the financial data has been obtained from the official website of BankIndonesia and the official website of the related bank. Tools such as SPSS 20 statistical test is used to determinethe multiple linear regression equation, the classic assumption test, the model feasibility test and hypothesis test.The result of this research indicates that non-performing financial (NPF) give significant and negativeinfluenceto the return on assets (ROA), it indicates that the rise in non-performing financing does not give anyinfluenceto the amount of return on assets whereas finance to deposit ratio (FDR), net operating margin (NOM)give positive and significant influenceto the return on assets (ROA), it indicates that the increase in finance todeposit ratio and net operating margin will increase the return on assets, whereas the capital adequacy ratio(CAR) give positive influence but not significant to the return on assets (ROA), itshows that the capitaladequacy ratio does not give any influence the return on assets.Keywords: Non-performing financing, finance to deposit ratio, net operating margin, capital adequacy ratio,return on assets.
PENGARUH PAD, DAU, DAK, DAN DBH TERHADAP BELANJA DAERAH (Studi pada Pemerintah Daerah Kabupaten/Kota di Provinsi Jawa Timur) Sari, Erlina Tiara Intan; Asyik, Nur Fadjrih
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 5 (2017)
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ABSTRACTThis research is meant to test the influence of local revenue which consists of local own source revenue, generalallocation fund, special allocation fund, and profit sharing fund give influence to the local expenditure ofdistricts / cities in East java province in 2013-2015 periods. Quantitative method is used in this research as theresearch method. The samples are 35 districts / cities in East Java Province. The data is the secondary data whichhas been obtained from budget realization statement of districts / cities in East Java province in 2013-2015periods which has been obtained from The Audit Board of the Republic of Indonesia (BPK-RI) East javaprovince. Based on the test result, it has been found that: 1) local own source revenue give significant andpositive influence to the local expenditure. 2) General allocation fund give significant and positive influence tothe local expenditure. 3) special allocation fund give significant and negative influence to the local expenditure.4) Profit sharing fund give significant and negative influence to the local expenditure.Keywords: local own source revenue, general allocation fund, special allocation fund, profit sharing fund, localexpenditure.
PENGARUH STRUKTUR KEPEMILIKAN, KEPUTUSAN PENDANAAN, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN Muvidha, Nurul Isvatul; Suryono, Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 5 (2017)
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ABSTRACTThis research is meant to find out an empirical evidence about some factors which influence firm valueon LQ-45 companies which are listed in Indonesia Stock Exchange. Some factors which have been tested in theresearch i.e. institutional ownership, managerial ownership, funding decisions, profitability and firm size.Thesamples are 80 LQ-45 companies which are consistently listed in Indonesia Stock Exchange in 2011-2014periods which have been selected by using purposive sampling method. These factors are tested by busingmultiple regressions analysis at significance level 5 percents by using statistic test instrument the SPSS(Statistical Product and Service Solutions) 20th version. The result of the analysis show that institutionalownership has positive influence to the firm value, with the significance value 0,000 is smaller than α= 0,05 andthe regressions coefficient is 3,994. Funding decisions has positive influence to the firm value, with thesignificance value 0,000 is smaller than α= 0,05 and the regressions coefficient is 7,272. Profitability has positiveinfluence to the firm value, with the significance value 0,000 is smaller than α= 0,05 and the regressionscoefficient is 10,603. And firm size has positive influence to the firm value, with the significance value 0,000 issmaller than α = 0,05 and the regressions coefficient is 4,045. Whereas managerial ownership give no significantinfluence to the firm value, with the significance value 0,938 is greater than α= 0,05 and the regressionscoefficient is 0,078.Keywords: Firm value, ownership structure, decisions funding. Profitability, firm size.
PENGARUH UKURAN PERUSAHAAN, KEBIJAKAN HUTANG DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN Suciati, Suciati; Rahayu, Yuliastuti
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 5 (2017)
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ABSTRACTOne of the company objectives which should be achieved through the implementation of financial managementfunctions with care and appropriate regarding that every financial decisions which have been made will affectother financial decisions that later will affect the firm value. This research is aimed to find out the influence offirm size, debt policy and firm size to the firm value of go public paper manufacturing companies which arelisted in Indonesia Stock Exchange. The population is all paper manufacturingh companies which are listed inIndonesia Stock Exchange, the sample collection techniques has been done by using purposive sampling and thesamples are 8 companies, the observation periods are made in 2011-2015 periods. The data is the secondary datahas been done by using financial statement. The data analysis has been done by using multiple linearregressions analysis. The result of the research has been carried out by using model feasibility test shows that themodels are feasible to be used for the following research, and hypothesis test which has been performed by using ttest shows that firm size, debt policy and firm size give significant and positive influence to the firm value of gopublic paper manufacturing companies which are listed in Indonesia Stock Exchange.Keywords: firm size, debt policy, profitability, firm value

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