cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota surabaya,
Jawa timur
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
 1   2   3 
Search results for , issue " Vol 6, No 8 (2017)" : 29 Documents clear
PENGARUH LEVERAGE, INTELLECTUAL CAPITAL DAN OWNERSHIP STRUCTURE TERHADAP KINERJA KEUANGAN Putri, Lusi Amanda; Amanah, Lailatul
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 8 (2017)
Publisher : STIESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

ABSTRACTThis This research is meant to examine some factors which influene the company financial statement on manufacturing companies which are listed in Indonesia Stock Echange. The variables in this research are leverage, intellectual capital, managerial ownership, and institusional ownership. This research is a quantitative research and the research population is manufacturing companies which are listed in Indonesia Stock Echange in 2013-2015 periods. The sample collection technique has been done by using purposive sampling and 12 companies (36 firm years) which have met the criteria have been selected as the research samples. The analysis technique has been done by using multiple linear regression analysis and the SPSS 23. This result of the research shows that leverage give negative and significant influence to the company financial statement, intellectual capital and managerial ownership give positive and insignificant influence to the company financial statement whereas institusional ownership give positive and significant influence to the company financial statement.Keywords: Financial statement, leverage, intellectual capital, ownership structure
PENGARUH PROFITABILITAS, LEVERAGE DAN CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE Saputra, Moses Dicky Refa; Asyik, Nur Fadjrih
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 8 (2017)
Publisher : STIESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

ABSTRACTThis researchis aimed to examine the influence of profitability, leverage, and corporate governance on taxavoidance in Kompas 100 Index companies which arelisted in Indonesia Stock Exchange in the period ofFebruary 2013-January 2016.The independent variables in this research is the Return on Assets (ROA), Debt toEquity Ratio (DER), the audit committee and independent commissioner.Meanwhile, the dependent variable inthis researchis Cash Effective Tax Rate (CETR). This research uses 44 samples which have been obtained fromKompas 100 index companies which arelisted on the Indonesia Stock Exchange in the period of February 2013-January 2016, during 3 years of observation,132 annual reports have been analyzed.The sample collectiontechnique has been done by usingpurposive sampling and the data analysis tools has been done byusing multiplelinear regression analysis. The result of the research indicates that the DER has positive and significantinfluenceto the tax avoidance with its coefficient regression is 0.011 and its significant level is 0.026,independent commissioner has significant and negative influenceto the tax avoidance with its coefficientregression is -0.388 and its significance level of 0.000.As for the DER and the audit committee does not have anysignificant influenceto the tax avoidance.Keywords: profitability, leverage, audit committee, independent commissioners, tax avoidance
PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM DAN DANA ALOKASI KHUSUS TERHADAP BELANJA MODAL Azhar, Akbarurrizqillah Al; Hermanto, Suwardi Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 8 (2017)
Publisher : STIESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

ABSTRACTThis research is meant to test the influence of local own resource revenue (PAD), general allocation fund (DAU), and special allocation fund (DAK) to the capital expenditure of Districts / cities government in East Java. The population of this research is all districts / cities in East Java Province in 2012-2015 periods. The purposive sampling method has been conducted by using 139 the Realization Report of Revenue Budget and Local Government Expenditure (LRA-APBD) from 29 local district governments and 9 cities governments in East Java province during the 2012-2015 fiscal periods. The result of this research is multiple linear regressions analysis technique explains that Partially 1) local own source revenue give significant and positive influence to the allocation of capital expenditure. 2) general allocation fund give significant and positive influence to the allocation of capital expenditure. 3) special allocation fund give significant and positive influence to the allocation of capital expenditure. And simultaneously the local own source revenue, general allocation fund and special allocation fund give significant and positive influence to the allocation of capital expenditure of districts / cities in East java. The value of Adjusted R Square is 0.948, it shows that the independent variables can explain the dependent variable.Keywords: Local own source revenue, general allocation fund, special allocation fund, capital expenditure.
PENGARUH TATA KELOLA PERUSAHAAN TERHADAP KINERJA KEUANGAN PERUSAHAAN Putra, Robby Hartono; Fidiana, Fidiana
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 8 (2017)
Publisher : STIESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

ABSTRACTThis research is conducted in order to obtain empirical evidence about the influence of corporate governance tothe financial performance. The population is all banking companies which are listed in Indonesia Stock Exchangein 2013-2015 periods. Based on the result of the purposive sampling method, 16 companies have been selected assamples. The analysis instruments are multiple regressions statistics in which the dependent variable is thefinancial performance (return on assets), and the independent variables are board of directors, audit committee,managerial ownership, institutional ownership. The result of the model feasibility research indicates thatcorporate governance which is proxy by board of directors, audit committee, managerial ownership, institutionalownership give positive influence to the financial performance of banking companies. The result of partial test ort test shows that the board of directors, audit committee, managerial ownership give positive influence to thefinancial performance of banking companies, Meanwhile the institutional ownership gives negative influence tothe financial performance of banking companies.Keywords: Board of directors, audit committee, managerial ownership, institutional ownership, financialperformance.
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, LIKUIDITAS DAN GROWTH OPPORTUNITY TERHADAP NILAI PERUSAHAAN Sopiah, Siti
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 8 (2017)
Publisher : STIESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

ABSTRACTThe purpose of this research is to find out firm size, profitability, and liquidity and growth opportunity to the firm value. In this research, the sample collection technique is determined by the amount of samples i.e. 10 automotive companies. This research applies multiple linear regressions analysis and the application SPSS 20 version.The result of this research shows that: (1) simultaneously the variables of firm size, Growth Opportunity, Liquidity, Profitability have influence to the firm value. (2) Partially firm size variable does not have any influence to the firm value. And the sign of the coefficient is positive which is shown by the linear correlation between firm size and firm value. (3) Partially Growth Opportunity variable does not have any influence to the firm value. The positive sign is shown by the correlation between Growth Opportunity and firm value. (4) Partially the Liquidity does not have any influence to the firm value with the negative sign shows direction between liquidity and firm value. (5) Partially profitability has influence to the firm value with the positive direction shows the linear direction between profitability and firm value.Keywords: Firm Size, Growth Opportunity, Liquidity, Profitability, Firm Value.
PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN INFRASTRUKTUR, UTILITAS DAN TRANSPORTASI Ramadhan, Rhonal; Kurnia, Kurnia
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 8 (2017)
Publisher : STIESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

ABSTRACTThis research is aimed to evaluate the influence of intellectual capital to the financial performance which is proxy by earning per share and return on equity in the annual financial performance which has been prepared by the infrastructure, utility, and transportation companies which are listed in Indonesia Stock Exchange. The data collection technique has been done by performing documentation in the form of annual financial statement which has been obtained from the official website of Indonesian Stock Exchange. The population is infrastructure, utility and transportation companies which are listed in Indonesia Stock Exchange (IDX) in 2012-2015 periods. The sample selection technique has been done by using purposive sampling based on specific criteria so that 14 infrastructure, utilities, and transportation companies have been selected as samples so that 56 observations have been obtained. The analysis method has been carried out by using simple linear regressions with the SPSS application (Statistical Product and Service Solutions). The result of this research shows that intellectual capital gives positive influence to the earning per share and intellectual capital give positive influence to the return on equity.Keywords: Intellectual capital, Financial performance, Earning Per Share, Return On Equity
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY (Pada Perusahaan Property Real and Estate yang terdaftar di BEI) Faricha, Afrida Nur; Ardini, Lilis
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 8 (2017)
Publisher : STIESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

ABSTRACTOne of the characteristics of qualitative in presenting the financial statement is relevant, it can be seen from the timeliness of presenting the report. The timeliness can be seen from audit delay which is the length of time between the date of close book until the date of auditor statement. This research is meant to examine empirically the influence of firm size, profitability, solvability, firm complexity, public accountant firm size, and audit opinion to the audit delay. The research object is Property Real and Estate companies which are listed in Indonesia Stock Exchange in 2012-2015 periods. The sample collection technique has been carried out by using purposive sampling and the predetermined criteria, 28 companies have been selected as samples . The data has been done by using financial statement which has been published in the official website of www.idx.co.id. The data analysis technique has been carried out by using descriptive statistic, classic assumption test, and multiple regressions analysis.The result of this research has proved that the average of audit delay occurs in 81 days. The result of partial test shows that the variableswhich give influence to the audit delay i.e. profitability, PAF size, and audit opinion, whereas the variables of firm size, solvency and firm complexity do not give any influence to the audit delay. The result of simultaneously test has concluded that all independent variables give influence to the dependent variable.Keywords: Audit delay, firm size, profitability, audit opinion.
ANALISIS TINGKAT KESEHATAN BANK (PENDEKATAN RGEC) PADA BANK RAKYAT INDONESIA 2013-2015 Putri, Ratna Lutfiani; Suryono, Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 8 (2017)
Publisher : STIESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

ABSTRACTThis research is aimed to find out the health level of Bank Rakyat Indonesia Persero Tbk in 2013-2015 periods which is reviewed simultaneously from aspects i.e. Risk Profile, Good Corporate Governance, Earnings, Capital, and RGEC. The data analysis method has been done by using the bank health analysis with risk approach (Risk-based Bank Rating) which includes the assessment of the RGEC factors. The result of the research at PT Bank Rakyat Indonesia Persero Tbk in 2013 period shows that the Bank is very healthy, it is shown by Risk Profile aspect which includes the NPL ratio of 1,26% and the LDR is 88,54%. Earnings aspect includes 4,74% ROA and NIM 7,94%. Capital aspect includes CAR 15,25%. The 2014 period shows that the Bank is very healthy and it is shown by Risk Profile aspect which includes the NPL Ratio 1,26% and the LDR 81,75%. Earnings aspect includes ROA 4,31% and NIM 12,24%. Capital aspect includes the CAR ratio 13,49%. And the 2015 period shows that the Bank is very healthy, it is shown by Risk Profile aspect which includes the NPL ratio 1,26% and the LDR 81,75%. Earnings aspect includes ROA 4,31% and NIM 12,24%.Keywords: Bank Health Level, CAMEL, CAMELS, RGEC
PENGARUH RASIO CAMEL TERHADAP KINERJA KEUANGAN PERBANKAN SYARIAH Indyarwati, Emmy Vismia; Handayani, Nur
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 8 (2017)
Publisher : STIESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

ABSTRACTThis research is aimed to find out the influence of CAMEL ratio to the financial performance of sharia banking. This research is used CAMEL ratio i.e. Capital Adequacy Ratio (CAR), Non Performing Financing (NPF), Net Profit Margin (NPM), operational cost, and operational revenue (BOPO), Finance to Deposit Ratio (FDR) to the financial performance which is measured by using Return On Asset (ROA). The research sample consist of 6 companies of sharia banking which have been selected by using purposive sampling. The research population is sharia bankings which are listed in Indonesia Stock Exchange in 2013-2015 periods. The statistic test instrument is SPSS 20 which has been carried out by using classic assumption test and multiple linear regressions analysis. The result of the research shows that Capital Adequacy Ratio (CAR), Non Performing Financing (NPF), Operational cost and operational revenue (BOPO), Finance to Deposit Ratio (FDR) have significant and negative to the Return on Asset (ROA). Meanwhile, Net Profit Margin (NPM) has significant and positive influence to the Return on Asset (ROA).Keywords: Capital, Asset, Management, Earning, Liquidity.
PERSEPSI WAJIB PAJAK PADA PROGRAM TAX AMNESTY UNTUK MENINGKATKAN PENERIMAAN PAJAK Fatmala, Nenin Dewi; Ardini, Lilis
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 8 (2017)
Publisher : STIESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

ABSTRACTIn order to maximize the tax, government conducts reformation by implementing policies for breakthroughswhich is driven by the reducing possibility to hide the treasure outside the territory of the Republic of Indonesia.One of the tax reformations is the current government policies about the Tax Amnesty program. This research ismeant to give the meaning on tax amnesty program as the facility of the taxpayers to carry out their opportunityin terms of tax amnesty for the purpose of the enhancement of the state revenue of the Republic Indonesia inaccordance. The research method is qualitative method which has been done by using data interpretation. Thedata has been done by using the primary. The result of the research shows that the implementation of taxamnesty will be successful if it has been run in such a way and followed by the total reformation of taxadministration system in terms of objectives through the tax amnesty will be able to increase the tax base. If thetax amnesty program has been planned in the long term and managed properly, the State will receive theenhancement of tax revenue in a short time.Keywords: tax amnesty, interpretation, tax revenue

Page 1 of 3 | Total Record : 29

 1   2   3 

Filter by Year

2017 2017


Reset
Filter By Issues
All Issue Vol 7, No 2 (2018) Vol 7, No 1 (2018) Vol 6, No 12 (2017) Vol 6, No 11 (2017) Vol 6, No 10 (2017) Vol 6, No 9 (2017) Vol 6, No 8 (2017) Vol 6, No 7 (2017) Vol 6, No 6 (2017) Vol 6, No 5 (2017) Vol 6, No 4 (2017) Vol 6, No 3 (2017) Vol 6, No 2 (2017) Vol 6, No 1 (2017) Vol 5, No 12 (2016): Jurnal Ilmu & Riset Akuntansi Vol 5, No 11 (2016): Jurnal Ilmu & Riset Akuntansi Vol 5, No 10 (2016): Jurnal Ilmu & Riset Akuntansi Vol 5, No 9 (2016): Jurnal Ilmu & Riset Akuntansi Vol 5, No 8 (2016): Jurnal Ilmu & Riset Akuntansi Vol 5, No 7 (2016): Jurnal Ilmu & Riset Akuntansi Vol 5, No 6 (2016): Jurnal Ilmu & Riset Akuntansi Vol 5, No 5 (2016): Jurnal Ilmu & Riset Akuntansi Vol 5, No 4 (2016): Jurnal Ilmu & Riset Akuntansi Vol 5, No 3 (2016): Jurnal Ilmu & Riset Akuntansi Vol 5, No 2 (2016): Jurnal Ilmu & Riset Akuntansi Vol 5, No 1 (2016): Jurnal Ilmu & Riset Akuntansi Vol 4, No 12 (2015) Vol 4, No 11 (2015) Vol 4, No 10 (2015) Vol 4, No 9 (2015) Vol 4, No 8 (2015) Vol 4, No 7 (2015) Vol 4, No 6 (2015) Vol 4, No 5 (2015) Vol 4, No 4 (2015) Vol 4, No 3 (2015) Vol 4, No 2 (2015) Vol 4, No 1 (2015) Vol 3, No 12 (2014) Vol 3, No 11 (2014) Vol 3, No 10 (2014) Vol 3, No 9 (2014) Vol 3, No 8 (2014) Vol 3, No 7 (2014) Vol 3, No 6 (2014) Vol 3, No 5 (2014) Vol 3, No 4 (2014) Vol 3, No 3 (2014) Vol 3, No 2 (2014) Vol 3, No 1 (2014) Vol 2, No 12 (2013) Vol 2, No 11 (2013) Vol 2, No 10 (2013) Vol 2, No 9 (2013) Vol 2, No 8 (2013) Vol 2, No 7 (2013) Vol 2, No 6 (2013) Vol 2, No 5 (2013) Vol 2, No 4 (2013) Vol 2, No 3 (2013) Vol 2, No 2 (2013) Vol 2, No 1 (2013) Vol 1, No 12 (2012) Vol 1, No 11 (2012) Vol 1, No 2 (2012) Vol 1, No 1 (2012) More Issue