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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 8 (2017)" : 29 Documents clear
PENGARUH KINERJA KEUANGAN TERHADAP HARGA SAHAM PADA PERUSAHAAN REAL ESTATE AND PROPERTY Fatmawati, Hanna Rossita Septiwulan; Widyawati, Dini
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 8 (2017)
Publisher : STIESIA

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ABSTRACTInvestment decision is a problem which is commonly encountered by investors. In conducting investment, investors should know in advance a bout the state of the performance of the company and the relevant information about the financial condition of a company. The financial performance reflects one of the performances of the company. The financial performance of the company can be measured by using the financial statement of the company. Good financial performance will give an impact to the stock prices. The samples in this research have been obtained by using purposive sampling on real estate and property companies which are listed in Indonesia Stock Exchange in 2011- 2014 periods and based on the predetermined criteria 29 real estate and property companies have been selected as samples. The analysis method has been done by using multiple linear regressions analysis and the SPSS software tool. The result of the research shows that the return on asset which gives significant and positive influence to the stock price. Net profit margin which does not give any significant and negative influence to the stock prices. Debt to asset ratio does not give any significant and positive influence to the stock prices. Price earnings ratio which does not give any significant and positive influence to the prices. And simultaneously return on assets, net prof it margin, debt to asset ratio and price earnings ratio give significant influence to the stock prices.Keywords: Return on Asset, Net Profit Margin, Debt to Asset Ratio, Price Earnings Ratio, Stock Price
ANALISIS PENERAPAN PERENCANAAN PAJAK PENGHASILAN PASAL 21 PADA PT JAYA MESTIKA INDONESIA Indriati, Dewi; Sapari, Sapari
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 8 (2017)
Publisher : STIESIA

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ABSTRACTTax is one of the sources of state revenue that is very important. Tax is a compulsory contributions which is levied by the state on the contrary, tax is a burden for a company. In order to minimize the tax burden, the company can implement tax planning and one of the ways is by using Income Tax 21. This research is aimed to find out the role of the planning application that has been done by PT Jaya Mestika Indonesia and to compare the calculation of income tax 21 by using the net method and the gross-up method and the impact whihc has been generated by these two methods to the corporate income tax payable. This research uses primary and secondary data. The primary data has been obtained by performing interviews to the authorities within the company about the type of tax planning which has been implemented by the company and the secondary data is in the form of financial statements, employee payroll, and other supporting documents. The result of this research shows that the calculation of employee income tax 21 has been done by using the gross-up method can raise the salaries burden and reduce the taxable income so that it gives a small impact to the value of corporate income tax, this issue can be used as one of the efforts of the company to minimize income tax payable.Keywords: tax planning, income tax 21, gross up method.
ANALISIS FAKTOR-FAKTOR INDIVIDUAL DALAM PENGAMBILAN KEPUTUSAN ETIS OLEH KONSULTAN PAJAK Pitaloka, Frigasari Dianing; Ardini, Lilis
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 8 (2017)
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ABSTRACTThis research is meant to find out the influence of Machiavellian characteristics, perception of the importance of ethic, and social responsibility, ethics consideration, and risk preference to the ethics decision making which has been made by tax consultants which are listed as the member of the Indonesia Tax Consultant Association (IKPI) branch Surabaya. This research has been carried out by using multiple linear regressions analysis. The data collection method has been conducted by using questionnaire which is delivered through personal email to the tax consultant. The samples are 78 tax consultant which has been listed become a members in of Indonesia Tax Consultant Association (IKPI) Surabaya branch. The hypothesis test has been carried out by using regressions analysis with the instrument program of SPSS. The result of this research shows that the Machiavellian characteristics and risk preference give any significant and negative influence to the ethical decision making. It means that when the tendency of Machiavellian characteristics and risk preference is low, so the decision making is more ethical. Meanwhile the importance of ethical perception and social responsibility give significant and positive influence to the ethical decision making. As well as the ethical consideration give significant and positive influence to the ethical decision making. The result of determination coefficient test shows that simultaneously give influence is 30,4% to the ethical decision making.Keywords: Machiavellian, social responsibility, ethical consideration, risk preference, ethical decision making
PENGARUH KINERJA KEUANGAN TERHADAP KINERJA EKONOMI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Laili, Siti Nur; Subardjo, Anang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 8 (2017)
Publisher : STIESIA

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ABSTRACTThis research is meant to find out the influence of financial performance to the economic performance. Thefinancial performance is measured by using financial ratio. The financial ratio in this research is liquidity ratiowhich is proxy by current assets, leverage ratio is proxy by debt to equity ratio, profitability ratio is proxy byreturn on assets, and activity is proxy by total assets turnover. Meanwhile, the economic performance ismeasured by using market variable standard i.e. stock price. The population of this research is 144manufacturing companies which are listed in Indonesia Stock Exchange in 2011-2015. The sample collectiontechnique has been done by using purposive sampling method and 37 samples during 2011-2015 have beenobtained. The data has been conducted by using secondary data which has been selected by using documentationtechniques which consist of 2011-2015 manufacturing company annual report. The data analysis method of thisresearch has been carried out by using multiple linear regressions analysis.The result of this research shows thatliquidity ratio, leverage and activity do not give any influence to the economic performance whereas theprofitability ratio gives influence to the economic performance.Keywords: Liquidity ratio, leverage, profitability, activity, economic performance.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN PERTAMBANGAN Ramadhani, Zakky; Hermanto, Suwardi Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 8 (2017)
Publisher : STIESIA

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ABSTRACTThis research is meant to test the influence of corporate social responsibility (CSR) to firm value. Variable of CSR consist/s of seven areas of disclosure: environment (LKI), energy (EGI), the health and safety of labors (KKT), labor miscellaneous (LTK), product (PRO), public involvement (KMA) and public, firm value in this research which is proxy by price book to value (PBV). The samples are mining sector companies which are listed in Indonesia Stock Exchange (IDX) in 2012-2015 periods and these companies have been selected by using purposive sampling, and 116 observation data of the financial statements of 29 companies have been selected as samples.The result of the research which has been analyzed by using multiple regressions analysis shows KKT, PRO and KMA. give positive influence to the firm value, LKI, EGI, and LTK and UMM do not give any significant influence to the firm value. TheAdjusted R-square is 0.33 or 33% variation of the PBV has been able to explained by the variables of LTI, EGI, KKT, LTK, PRO, KMA and UMM, whereas the remaining 67% has been explained by other variables.Keywords: environment (LKI), Corporate Social Responsibility (CSR), firm value (PBV)
KONTRIBUSI PAJAK DAERAH SEBELUM DAN SESUDAH PEMBANGUNAN MERR TERHADAP PENDAPATAN ASLI DAERAH DI SURABAYA Rahayu, Lilik Sri; Idayati, Farida
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 8 (2017)
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ABSTRACTThis research is aimed to analyze the local tax contribution before and after the development of Middle EastRing Road (MERR) to the Local own source revenue in Surabaya. The object of this research is Local tax city ofEast Surabaya which is influenced by the development of Middle East Ring Road (MERR). The data collectionhas been carried out by conducting interview and documentation. The analysis technique has been carried outby using the analysis of the effectiveness level of local tax and the analysis of local tax contribution. The result ofthis research shows that the effectiveness level of the local tax of East Surabaya in 2011-2015 includes theeffectiveness criteria with its annual average effectiveness is 90.47 percent. It can be stated that the developmentof Middle East Ring Road (MERR) in East Surabaya is able to help to increase the local own source revenue ofSurabaya. The contribution of local tax to the Local own source revenue in Surabaya includes the lack of criteriawith its annual contribution average is 5.56 percent. This is due to the separation of The Local TechnicalImplementation Unit in East Surabaya.Keywords: Effectiveness level, contribution, local tax, local own source revenue, development of MiddleEast Ring Road (MERR)
PENGARUH PENGANGGARAN PARTISIPATIF, LOCUS OF CONTROL DAN KOMITMEN ORGANISASI TERHADAP KINERJA MANAJERIAL Febriana, Rahma; Subardjo, Anang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 8 (2017)
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ABSTRACTThis research is aimed to find out the influence of participation of budget preparation, locus of control and organization commitment to the managerial performance with case study in Local Apparaturs Working Unit (SKPD) of Surabaya city. This research is quantitative research. The data collection method has been done by using survey method. The data is the primary data which has been obtained by issuing questionnaires to the respondents. The sample collection method has been done by using purposive sampling. The numbers of research samples are 66 respondents. Meanwhile, the analysis technique has been carried out by using multiple linear regressions analysis and the SPSS (Statistical Product and Service Solutions) 20.0 version. Based on the result of the hypothesis test in this research, it shows that: the participation of budget preparation gives positive influence to the managerial performance with test result has significance value 0,000 < 0,05, locus of control gives positive influence to the managerial performance with test result has significance value 0,001 < 0,05 and organization commitment gives positive influence to the managerial performance with test result has significance value 0,016 < 0,05.Keywords: Participation of budget preparation, locus of control, organization commitment, managerial performance.
DAMPAK REVALUASI ASET TETAP TERHADAP PAJAK PENGHASILAN YANG TERHUTANG Atikasari, Teti Tri; Handayani, Nur
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 8 (2017)
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ABSTRACTFixed assets is one of some company accounts which have large value. The current value of assets will not be the same with recorded on the financial position report. This factor encourage companies to conduct revaluation on their fixed assets to make it conform with the fair value. The revaluation of fixed assets is not the routin activity and involves professional to make it more effective in minimizing the burden of corporate tax. The Regulation No. 191/PMK.010/2015 i.e. Final tariff reduction income tax on the difference of fixed assets revaluation and the Regulation No. 169/PMK.010/2015 which determine the magnitude of the comparison between account receivable and capital expenditure for the calculation of Income Tax as many as four appeal one (4:1). The research method has been done by using descriptive method and qualitative approach. The amount of burden of payable corporate income tax when it does not run the assets revaluation is Rp. 987,169,750. When conducts assets revaluation is Rp 270,970,750. It has been found that with this condition the amount of the burden of the payable corporate income tax is smaller when the company conducts fixed assets revaluation than the company does not conduct fixed assets revaluation.Keywords:Fixed assets revaluation, Minister of Finance Regulation No.191/PMK.010/2015, Minister of Finance Regulation No.169/PMK.010/2015
PERSEPSI AUDITOR INTERNAL TERHADAP PENANGANAN FRAUD YANG TERJADI DI PERUSAHAAN Pradita, Hendik; Ngumar, Sutjipto
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 8 (2017)
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ABSTRACTThis research is meant to find out the perception of internal auditor to the fraud management which has occurred at PT. Penerbit Erlangga Mahameru and to find out the ways which have been used by internal auditors in disclosuring of fraud that has occurred in the company. To investigate the employee performance particularly the marketing department in order to achieve the effective and efficient performance.This research uses descriptive research which has been conducted at PT. Penerbit Erlangga Mahameru. The research subject is corporate internal auditor. The research object is auditor perception to the fraud management which has occurred in the company. The data collection technique has been conducted by using qualitative analysis with the secondary and primary data.The result of this research shows that the perception of internal auditors give significant influence to the fraud management. It is shown by the obedience of marketing employee to the systems and procedures when the internal auditors often conducted the investigation and publish the result of audit. The procedure which can be carried out by the internal auditor is to maximize the visitation to the outside regions such as out of towns / islands to conduct examination to the customer balances and increase the numbers of employees of internal audit in order to perform evenly control / traffic.Keywords: Internal Audit, fraud, performance.

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