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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 29 Documents
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Search results for , issue " Vol 6, No 6 (2017)" : 29 Documents clear
PENGARUH PERPUTARAN MODAL KERJA TERHADAP PROFITABILITAS PADA PERUSAHAAN MAKANAN DAN MINUMAN Ulfah, Putri Armala; Sapari, Sapari
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 6 (2017)
Publisher : STIESIA

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ABSTRACTThis research is aimed to find out the influence of cash flow, account receivable turnover, and inventory turnover to the profitability on food and beverages companies which are listed in Indonesia Stock Exchange (IDX) in 2011-2015 periods. The independent variables i.e. cash turnover, account receivable turnover, and inventory turnover. Meanwhile, the dependent variable is profitability.The samples are 9 companies. The sample collection technique has been done by using purposive sampling. The research method of this research is quantitative method. The data of this research is the secondary data in the form of financial statement which has been obtained from Indonesia Stock Exchange (IDX). The analysis technique has been carried out by using multiple linear regressions analysis.The result of the research shows that cash flow turnover and account receivable turnover give influence to the profitability whereas inventory turnover does not have any influence to the profitability. The value of adjusted R square is 0.348 shows that all independent variables i.e. cash flow turnover, account receivable turnover, and inventory turnover can explain the dependent variable i.e. profitability which is 34.8% and the remaining is 65.2% is influenced by other factors which are not included in the models.Keywords: Profitability, cash flow turnover, account receivable turnover, inventory turnover.
FAKTOR-FAKTOR YANG MEMPENGARUHI INCOME SMOOTHING PADA PERUSAHAAN MANUFAKTUR DI BEI Sari, Ita Puspita; Amanah, Lailatul
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 6 (2017)
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ABSTRACTThis research is aimed to examine the factors which influence income smoothing on companies which are listed in Indonesia Stock Exchange. The variables are firm size, profitability, financial leverage, and tax. Income smoothing has been carried out by using Eckel index calculation. This research is a quantitative research and the population is all manufacturing companies which are listed in Indonesia Stock Exchange in 2011- 2015 periods. The research sample selection has been done by using purposive sampling and based on the result of the Eckel index calculation, 17 companies (85 firm years) has met the criteria as the research samples. The analysis technique has been done by using multiple linear regression analysis and the SPSS 20. The result of the test with its significance level of 5% shows that: 1) Size does not give any influence to the income smoothing, 2) Return on Assets give positive influence to the income smoothing, 3) Debt to Equity Ratio does not give any influence to the income smoothing, and 4) Effective Tax Ratio give positive influence to the income smoothing.Keywords: Income smoothing, firm size, profitability, financial leverage.
PENERAPAN METODE GROSS UP ATAS PERHITUNGAN PPH PASAL 21 SEBAGAI ALTERNATIF EFISIENSI PAJAK Setiawan, Hendra Adi; Mildawati, Titik
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 6 (2017)
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ABSTRACTThis research is meant to find out how the impact of the implementation of gross-up method to the calculation of income tax article 21 and whether it can be used as an alternative to tax efficiency. The method has been carried out by using descriptive qualitative and the primary data, documentation and interview. The result of the research shows that by using gross-up method to the implementation of the salary data in 2015 has made the allowance of income tax Article 21 which has been provided by the company is equal to the payable income tax Article 21, implementation of the gross-up method has made salary cost increases so that the employee income tax Article 21 also increases as well, expense account income tax Article 21 which is affected by the fiscal correction in L / R corporate fiscal will be removed and will be replaced by the allowance of income tax Article 21 is not affected by the fiscal correction so it will reduce the fiscal profit before corporate tax. It can be concluded from the result of the research that by using the gross-up metyhod the company is able to reduce the burden of corporate income tax.Keywords: Gross up method, tax efficiency, income tax Article 21.
FAKTOR-FAKTOR YANG MEMPENGARUHI BELANJA MODAL (Studi pada Pemerintah Kabupaten/Kota Di Jawa Timur) Fauzia, Farah Wahyu; Riharjo, Ikhsan Budi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 6 (2017)
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ABSTRACTThis research is meant to analyze and to examine influence the local own source revenue, balance fund, andsurplusof financing budget to the capital expenditure. Meanwhile the population of this research is all thedistricts or cities in all region of East Java Province, the sampling technique used is purposive sampling, thesample of this study consists of 35 districts or cities in East Java. The research data is the secondary data in theform of Financial Examination Report of districts and cities in East Java Province in 2012-2015 periods. Theresult of the research method is quantitative and the analysis technique has been carried out by using multiplelinear regressions analysis.The result of the research shows that local own source revenue, balance fund, andsurplusof financing budget give positive influence to the capital expenditure. The results of the research supportall hypothesis which have been formulated in this research.Keywords: Local own source revenue, balance fund, surplus of financing budget, capital expenditure.
ANALISIS PERBANDINGAN MODEL PREDIKSI FINANCIAL DISTRESS PADA SUB SEKTOR PERKEBUNAN Fanny, Triesie Avrilia; Retnani, Endang Dwi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 6 (2017)
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ABSTRACTThis research is meant to find out whether there is prediction model difference of Altman, Springate, and Zmijewskiin predicting the condition of financial distress on plantation companies in 2012-2014 periods. And to find outwhich model is the most accurate in predicting the condition of financial distress of plantation companies in 2012-2014 periods. The samples collection has been carrie out by using purposive sampling technique. The independentvariables in this research is Altman, Springate, and Zmijewski model whereas the dependent variable dependent inthis research is financial distress. The data analysis has been carried out by using one way ANOVA difference testand accuracy level. Based on the result of the research it can be concluded that the existence of the prediction modeldifference of Altman, Springate, and Zmijewski in predicting the condition of financial distress on plantationcompanies in 2012-2014 periods which are listed in Indonesia Stock Exchange. The result of the research has foundthat Zmijewski has accuracy level 82% whereas Altman model has accuracy level 55% and Springate has accuracylevel 45%. It shows that Zmijewski model is the most accurate model in predicting the condition of financial distresson plantation companies which are listed in Indonesia Stock ExchangeKeywords: Financial distress, altman, springate, zmijewski
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP KINERJA INSTANSI PEMERINTAH KOTA SURABAYA Banusu, Andrea Arneyani; Subardjo, Anang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 6 (2017)
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ABSTRACTThis research is meant to find out the influence of budget preparation participation, human resource quality, internal control system, and the use of information technology to the performance of local government institution on the Local Apparaturs Working Unit of Surabaya city. The data is the primary data. The data has been collected by issuing questionnaires to the respondents. The total amount of the research samples are the entire employees on 17 Local Apparaturs Working Units of Surabaya city and the sample collection technique has been done by using purposive sampling and the 64 respondents in 17 Local Apparaturs Working Units of Surabaya city have been selected as samples. The criteria are: civil servant i.e. the accounting department staff and budgetary department staff. The data analysis has been carried out by using multiple linear regressions analysis and the SPSS 20.0 software for windows to process the questionnaire data. The result of the research shows that budget preparation participation, human resource quality, internal control system, and the use of information technology give positive influence to the performance of the Local Government institution.Keywords: Performance, human resources quality, information technology, budget, internal control system
FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY (STUDI PADA PERUSAHAAN MANUFAKTUR DI BEI) Rosalina, Rizky Yuniar; Kurnia, Kurnia
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 6 (2017)
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ABSTRACTThis research is meant to examine the influence of firm size, profitability, and audit opinion, Public Accountant Firm (PAF) reputation, audit tenure and the complexity of company operation to the audit delay. The population is all manufacturing companies which are listed in Indonesia Stock Exchange. Firm size is proxied by total assets, profitability is measured by return on assets, audit opinion is measured by reasonable opinion without exception and reasonable opinion with the exception, PAF reputation is measured by the size of Big Four PAF and Non Big Four PAF, audit tenure is measured by frequently change PAF and not change PAF, the complexity of the company operations is measured by having a subsidiary and not having subsidiary, and audit delay is measured by the late and timeliness. The samples are manufacturing companies which are listed in Indonesia Stock Exchange (IDX) in 2013-2015 periods and have been selected by using purposive sampling, and 48 companies have been selected as samples. The analysis method has been done by using multiple linear regression model. The result of the research shows that the firm size, profitability, audit opinion, PAF reputation, audit tenure and the complexity of company operation give significant influence to the audit delay.Keywords: profitability, audit opinion, PAF reputation, complexity of the company operation, audit delay.
PENGARUH PENERAPAN INTERNATIONAL FINANCIAL REPORTING STANDARD TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN Aprilia, Renita; Ngumar, Sutjipto
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 6 (2017)
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ABSTRACTThis study aims to examine empirically the effect of adoption of IFRS, Quality Auditor, Company Size andSolvency against Timeliness Submission of Financial Reports on Consumer Goods company in the year 2012 to2015. This type of research is quantitative. The population in the study are all Consumer Goods company listedon the Indonesia Stock Exchange and give a financial report for the period 2012-2015 of the 36 companies, with asampling technique used jenuh sampling. Data were analyzed using multiple linear regression. Based on theresults of hypothesis testing can be concluded that variable; 1) Application of IFRS significant effect onTimeliness of submission of Financial Statements on Consumer Goods company in the year 2012 to 2015.Companies that have implemented IFRS disclosures are required to perform extensive, 2) Quality Auditorsignificantly influence the accuracy of time Submission of Financial Reports on Consumer Goods company inthe year 2012 to 2015. KAP large (affiliated with the International KAP) has isentif more powerful and havemore human resources to complete the audit work a lot faster to maintain its reputation them.3) company sizesignificantly influence the companys submission of Financial Statements Consumer Goods in 2012 -2015, Thelarger the company, the better the control system owned 4) Solvency significantly influence the accuracy of timeSubmission of Financial Reports on Consumer Goods company in the year 2012 to 2015. The high amount ofdebt the company will lead the audit process is relatively long due to the increase for auditor in the processaudting.Words key: IFRS, Quality Auditor, Company Size, Solvency, Timeliness of submission of Financial Statements
FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT JUDGEMENT DI KANTOR AKUNTAN PUBLIK KOTA SURABAYA Putra, R. Rendra Okta Pratama; Suryono, Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 6 (2017)
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ABSTRACTThe purpose of this research is to analyze (a) the influence of audit experience to the audit judgment; (b) the influence of obedience pressure to the audit judgment; (c) the influence of tasks complexity to the audit judgment; (d) the influence of skepticism of professional auditor to the audit judgment; (e) the influence of locus of control to the audit judgment. The respondents are all auditor staffs (manager, partner, senior, and junior auditor) on Public Accountant Firm (PAF) in Surabaya. The sample collection has been carried out by using causative method. This research has been carried out by using multiple linear regressions analysis model. It has been found from the result of the analysis that audit experience has positive and significant influence to the audit judgment. Obedience pressure has negative and significant influence to the audit judgment. Tasks complexity has positive and significant influence to the audit judgment. The skepticism of professional auditor has positive and significant influence to the audit judgment. The locus of control has negative and insignificant influence to the audit judgment.Keywords: Audit experience, obedience pressure, tasks complexity, skepticism of professional audit, locus of control, audit judgement.
FAKTOR - FAKTOR YANG MEMPENGARUHI BELANJA DAERAH PADA KABUPATEN/KOTA JAWA TIMUR Liando, Ivoni Ike; Hermanto, Suwardi Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 6 (2017)
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ABSTRACTThis research is aimed to test the influence of local own source revenue (PAD), general allocation fund (DAU), special allocation fund (DAK), and profit sharing fund (DBH), Flypaper Effect (FEF) and the numbers of the population(JPE) to the local expenditure (BED). Sample consisted of 29 districts and 9 in East Java with 148 observation reports Actual Budget and Expenditure 2012-2015 year, with resources BPK and BPS. Thisexamination has been carried out by using multiple linear regressions analysis technique and the instrument of SPPS application (Statistical Product and Service Solutions). The result of the research which has been done by using multiple linear regressions shows that local own source revenue (PAD), general allocation fund (DAU), special allocation fund (DAK), and proift sharing fund (DBH), Flypaper Effect (FEF) and the numbers of the population (JPE) to the local expenditure (BED). Meanwhile, the flypaper effect does not give any influence to the local expenditure, with the R-Squared 0.988 or 98.8%, it shows that the variables in the modelsare able to predict the local expenditure, meanwhile 1.2% is influenced by other variableswhich are included in the model.Keywords: Local own source revenue (PAD), Equalization fund, Flypaper Effect (FEF), The numbers of the population (JPE), Local expenditure (BED)

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