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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 26 Documents
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Search results for , issue " Vol 6, No 9 (2017)" : 26 Documents clear
BUKTI EMPIRIS PENGARUH INVESTMENT OPPORTUNITY SET DAN KARAKTERISTIK FINANSIAL TERHADAP NILAI PERUSAHAAN Musyarrofah, Luluk; Fidiana, Fidiana
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 9 (2017)
Publisher : STIESIA

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Abstract

ABSTRACTThe research studies the influence of investment opportunity set disclosure, leverage, cash flow volatility to the firm value and earnings quality as the moderating variable. The purpose of this research is to find out empirical evidence about (a) the influence of investment opportunity set, leverage, and cash flow volatility to the firm value; (b) earnings quality as the moderating variable of the correlation between investment opportunity set, leverage, cash flow volatility and firm value. This research applies the secondary data and samples in this research is the companies which are incorporated in Jakarta Islamic Index (JII) and listed in Indonesia Stock Exchange in 2012-2015 periods. The samples are 17 companies with 68 observations. The data analysis has been carried out by using multiple linear regressions and Moderated Regression Analysis (MRA) test. The result of the research shows that investment opportunity set does not give any influence to the firm value. Leverage and cash flow votality give positive influence to the firm value. Earnings quality is the moderating variable for the correlation between investment opportunity set and firm value, but earnings quality cannot become the moderating variable for the correlation among leverage, cash flow volatility and firm value.Keywords: investment opportunity set, leverage, cash flow volatility, firm value, earnings quality
PENGARUH KINERJA KEUANGAN, UKURAN PERUSAHAAN DAN JAMINAN ASET TERHADAP KEBIJAKAN DIVIDEN Yurinawati, Widya; Andayani, Andayani
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 9 (2017)
Publisher : STIESIA

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ABSTRACTThis research is meant to examine the influence of financial performance (profitability, liquidity, and debt), firm size and assets assurance to the dividend policy. In this research profitability has been measured by using Return on Assets (ROA)formula, liquidity has been measured by using Current Ratio (CR) formula, debt has been measured by using Debt to Equity Ratio(DER) formula, firm size has been measured by using Total Asset formula, assets assurancehas been measured by using (COL) formula, and dividend policy has been measured by using Dividend Payout Ratio (DPR) formula. The population is manufacturing companies which are listed in Indonesia Stock Exchange (IDX). The sample collection technique has been done by using purposive sampling and 12 companies have been as samplesand the criteria of manufacturing companies which are listed in Indonesia Stock Exchange (IDX) in 2012-2015 periods. The hypothesis test has been carried out by using multiple linear regressions analysis. The result of the research shows that profitability gives influence to the dividend policy which means that when the profitability ratio is high, the dividend which is shared to the investors will be large as well. Meanwhile, liquidity, debt, firm size, and assets assurance do not give any influence to the dividend policy which means that dividend policy cannot be influenced by liquidity, debt, firm size and assets assurance.Keywords: Financial Performance, Firm Size, Assets Assurance, Dividend Policy.
PENGARUH UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN MANAJEMEN LABA SEBAGAI VARIABEL INTERVENING Permatasari, Susanti; Asyik, Nur Fadjrih
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 9 (2017)
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ABSTRACTThis research is aimed to examine the influence of firm size and profitability of firm value to the earningmanagement as the intervening variable. The sampling method has been carried out by using purposivesampling method and 39 companies have been obtained as samples. The data have been obtained from thefinancial statements of companies which are listed in the Indonesia Stock Exchange in 2012-2014 periods. Themethod analysis is quantitative which has been carried out by using classic assumption test and statisticalanalysis i.e. path analysis which has been performed by using two structural equations in order to measure thedirect and the indirect influence among the independent variables to the dependent variable by using interveningvariable. The result of analysis shows that firm size and profitability do not have any significant influence bothsimultaneous and partial to the earning management which can be seen from the structural equation 1.Meanwhile the structural equations 2 shows that firm size, profitability and earnings management havesignificant influence both simultaneous and partial to the firm value.Keywords: Firm size, profitability, earning management and the value of the company.
ANALISIS FAKTOR- FAKTOR YANG MEMPENGARUHI MINAT WAJIB PAJAK UNTUK MENGGUNAKAN E-FILING Pramana, Gede Wira Jaya; Sapari, Sapari
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 9 (2017)
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ABSTRACTIn order to maximize the tax revenue, the Directorate General of Tax has conducted administration reformation in the field of taxation. One of the reformation programs is the implementation of e-filing as the reporting facility of the annual tax return of individual income tax, it has been expected that the implementation of e-filing can ease the personal taxpayer in conducting the tax obligation so it will increase the state revenue. This research is meant to analyze the implementation of e-filing system as the reporting facility of annual tax return of Individual Income Tax at KPP Pratama Surabaya Gubeng. The interview has been conducted gradually to the tax officers and personal taxpayers in using e-filing and without e-filing. The result of this research shows that the implementation of e-filing is ineffective; the implementation of e-filing has not been running well and the expected intensity has not been working maximally yet. The cause is there are taxpayers who have not understandand know the way to use the e-filing. The implementation of e-filing will be maximal if the Directorate General of Tax has carried out some improvements and enhancementof servicesand facilities to the taxpayers and it is supported by the rules which oblige the use of e-filing to all personal taxpayersKeywords: tax payers, e-filling, annual tax return.
PENGARUH RASIO RISK-BASED BANK RATING TERHADAP RETURN SAHAM PERUSAHAAN PERBANKAN Praditasari, Anggi; Amanah, Lailatul
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 9 (2017)
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ABSTRACTThis research is meant to examine the empirical influence of Risk-Based Bank Rating ratio to the stock return. The variables in this research are Risk Profile, Good Corporate Governance, Earnings, and Capital as the explanatory variable to the dependent variable i.e. stock return. The sample collection has been conducted by using purposive sampling method and 31 banking companies with the observation periods during 2012 until 2015 have been selected as samples, After 104 observations data have been obtained, 20 data have been obtained after outlier has been done. The source of the secondary data has been obtained from Indonesia tock Exchange. The data analysis technique has been carried out by using multiple linear regressions analysis, and the SPSS program 20. Based on the result of the analysis, it can be concluded that: Loan to Deposit Ratio (LDR), Operating Expenses on Operating Income (BOPO), Capital Adequacy Ratio (CAR) doesn’t give any influence to the stock return of banking company. Return On Assets (ROA) give significant influence to the stock price of banking company.Keywords: Risk Profile, Good Corporate Governance, Earning, Capital, Stock Return
PENGARUH RASIO KEUANGAN TERHADAP KEBIJAKAN DIVIDEN DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL INTERVENING Lestari, Idah Ayu; Priyadi, Maswar Patuh
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 9 (2017)
Publisher : STIESIA

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ABSTRACTThe purpose of this research is to prove the influence profitability (ROA), leverage (DER), liquidity (CR), and growth (TAG) to the dividend policy (DPR) by considering good corporate governance (CGPI ) as the intervening variable. The population is all companies which are ranked by the Indonesian Institute for Corporate Governance (IICG) in 2010-2014 periods. The samples are 8 companies which have been selected by using purposive sampling method. The data analysis has been done by using multiple linear regressions to identify the independent variables which give influence to the dependent variable and path analysis is to detect the indirect influence through good corporate governance. The result of the F test shows that all independent variables give significant influence to the dividend policy through the implementation of good corporate governance. The result of t-test shows that profitability, liquidity, growth, and good corporate governance do not give significant influence to the dividend policy whereas the leverage gives significant influence to the dividend policy. It has been found from the result of the path analysis that the implementation of good corporate governance is not proven to give influence as the intervening variable.Keywords: Profitability, leverage, liquidity, growth, good corporate governance, dividend payout ratio.
PENGARUH ASET PERUSAHAAN, PAJAK PENGHASILAN, DAN MEKANISME CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA Jannah, Avin Mar’atul; Mildawati, Titik
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 9 (2017)
Publisher : STIESIA

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ABSTRACTThis research is meant to test the influence of company assets, income tax, and corporategovernance mechanism to the earnings management on consumer goods sector manufacturing companies which are listed in Indonesia Stock Exchange (IDX) in 2013-2015 periods. The method has been done by using purposive sampling method and this research is quantitative. The data is the secondary data which is the financial statement and company annual statement. The numbers of samples in this research are 72 observation objects. The analysis method has been carried out by using multiple linear regressions analysis and the SPSS 23rd version application. Based on the result of the research, it shows that the company assets which is proxy by firm size gives positive influence to the earnings management. The income tax gives negative influence to the earnings management. The corporate governance mechanism is proxy by institutional ownership, managerial ownership gives positive influence to the earnings management whereas the proportion of board of independent commissioner and audit committee does not give any influence to the earnings management.Keywords: company assets, income tax, corporate governance mechanism, earnings management.
PENGARUH MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN, PENGETAHUAN, DAN SANKSI TERHADAP KEPATUHAN WAJIB PAJAK Aini, Nur; Fidiana, Fidiana
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 9 (2017)
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ABSTRACTTaxpayer compliance is one of the problems of the implementationof the self-assessment system. Therefore, the success of tax collection system which uses self-assessment is determined by the level of taxpayer compliance. The purpose of this research is to find out the influence of the modernization tax administration system, tax knowledge, and tax sanction to the tax compliance at Kantor Pelayanan Pajak (KPP) Pratama Bangkalan. This research is a quantitative causal research. The population is the taxpayer, both individual taxpayers and corporate taxpayers which are listed inKantor Pelayanan Pajak (KPP) Pratama Bangkalan. The samples have been determined by using incidental sampling method i.e. the collection of information from the taxpayers who accidentally have met the researchers. 78 respondents have been selected as samples. The data collection methods has been done by issuing questionnaires and the data analysis has been done by using multiple linear regression. The result of the shows that there is positive influence to the modernization of the tax administration system, tax knowledge, and tax sanction to the tax compliance.Keywords:modernization, knowledge, sanctions, taxpayer compliance.
AUDIT OPERASIONAL UNTUK MENGEVALUASI EFEKTIVITAS SUMBER DAYA MANUSIA DI CV JAYA SENTOSA Akhma, Ferry Adjie; Ardini, Lilis
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 9 (2017)
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ABSTRACTThis research is aimed to analyze the effectiveness of human resources management through operating audit and to examine which department who has made the ineffectiveness of the HRD and to give necessary recommendation as the effort to improve and to increase the function of the human resources at CV Jaya Sentosa. This research has been conducted in February 2017 at Jalan Semolowaru Selatan X no. 2 Surabaya. This research has been done by using qualitative descriptive method. The researcher has conducted direct research and the data collection technique has been carried out by conducting interview, issuing questionnaires, and performing direct observation at CV Jaya Sentosa. The result of this research shows that the human resources at CV Jaya Sentosa has been running well. Yet, there are some weaknesses i.e. the work force planning function has not got written and documented work force planning yet and there is no written interview material in the selection function and there is no standardization in the development and training function for the selected employee to be participated in the development is merely based on the employee’s ability. It has been expected from this research that operating audit can be used as the device to help the human resources to improve the determined procedures and policies in order to make the performance of the human resources can be achieved optimally.Keywords: Audit operational, personal function performance, effectiveness.
PENGARUH KINERJA KEUANGAN DAN UKURAN PERUSAHAAN TERHADAP RETURN SAHAM Nadiyah, Farah; Suryono, Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 9 (2017)
Publisher : STIESIA

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ABSTRACTThis research is aimed to find out the influence of the financial performance and the firm size to the stock return. The dependent variable is the stock return. Meanwhile the independent variables are firm size and financial performance which is measured by Current Ratio (CR), Return on Assets (ROA), and Price Earning Ratio (PER). The population is all property and real estate companies which are listed in Indonesian Stock Exchange (IDX) in 2011-2015 periods. The sample collection technique has been carried out by using purposive sampling method so 26 property and realestate companies which are listed in the Indonesian Stock Exchange (IDX) have been selected as samples. The data analysist technique has been done by using multiple linear regression analysis and the SPSS 23. The classic assumption test (the test of normalitas, heteroskedastisitas, autokorelasi, and multikolenieritas) is carried out before the multiple regression analysis. Based on the results of hypothesis test shows that return on assets (ROA) give positive influence on stock return whereas the current ratio (CR), price earnings ratio (PER) and firm size give no influence to the stock return.Keywords : Financial Ratio, Firm Size, Stock Return.

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