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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
FAKTOR-FAKTOR YANG MEMPENGARUHI PEMILIHAN KARIR MENJADI AKUNTAN PUBLIK Rusdiansyah, Yunifan; Ardini, Lilis
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 9 (2017)
Publisher : STIESIA

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Abstract

ABSTRACTThis research is aimed to analyze some factors which give influence to the student interest to become public accountant which consist of work market, professional training, payroll, professional recognition, social value, work environment, and personality. This research has been conducted at STIESIA and PERBANAS. The sample collection of this research has been done by using purposive sampling with the criteria allaccounting students in seventh semester. The source of data of this research has been obtainedby conducting research to the 100 accounting students by issuing questionnaires directly. The analysis method has been carried out by using multiple linear regressions. The result of this research shows that: (1) The professional training does not have any influence to the career selection to become a public accountant. (2) Payroll has positive influence to the career selection to become a public accountant. (3) The professional recognition has positive influence to the career selection to become a public accountant. (4) Social value does not have any influence to the career selection to become a public accountant. (5) Environment does not have any influence to the career selection to become public accountant. (6) Personality has positive influence to the career selection to become a public accountant.Keywords: professional training, payroll, professional recognition, career selection to become a public accountant.
PENGARUH KEPEMILIKAN MANAJERIAL, LEVERAGE, DAN SIZE TERHADAP CASH EFFECTIVE TAX RATE Musyarrofah, Eva; Amanah, Lailatul
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 9 (2017)
Publisher : STIESIA

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ABSTRACTThis research is meant to examine some factors which give influence to the cash effective tax rate on manufacturing companies consumer goods industry sector which are listed in Indonesia Stock Exchange. The research variables are managerial ownership, leverage, and size. This research is a quantitative research and the population is manufacturing companies consumer goods industry sector which are listed in Indonesia Stock Exchange in 2012-2015 periods. The samples collection technique has been done by using purposive sampling method and 22 companies (88 firm years) which have met the research sample have been selected as samples. The analysis technique has been done by using multiple linear regressions analysis and the SPSS 23 program. The result of the research shows that managerial ownership and size give negative and significant influence to the cash effective tax rate whereas leverage give positive and significant influence to the cash effective tax rate.Keywords: cash effective tax rate, managerial ownership, leverage, size
PENGARUH MANAJEMEN LABA AKRUAL DAN MANAJEMEN LABA RIIL TERHADAP NILAI PERUSAHAAN Sa’diyah, Siti; Hermanto, Suwardi Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 9 (2017)
Publisher : STIESIA

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Abstract

ABSTRACTThe purpose of this research is to find out the influence of accrual earnings management and real earnings management to the firm value. The earning management variable which is measured by using discretionary accrual and revenue discretionary whereas real earnings management which is measured by using operating cash flow, production cost, and discretionary cost and firm value is measured by using Tobin’s Q. The secondary data has been applied in this research and it has been carried out by using purposive sampling to the 95 samples of 19 sub consumer goods manufacturing companies which are listed in Indonesia Stock Exchange from 2011 to 2015. The analysis method has been done by using some methods i.e. classic assumption test, multiple linear regressions analysis, and hypothesis test. The result of multiple linear regressions shows that discretionary cost variable (DSR) and operating cash flow variable (CFO) give positive influence to the firm value; discretionary accrual (DAC) give negative influence to the firm value whereas revenue discretionary variable (AR) and production cost variable (PRD) does not have any influence to the firm value.Keywords: Discretionary accrual, operating cash flow, production cost, discretionary cost, and firm value
PENGARUH PROFITABILITAS, LEVERAGE DAN OPINI AUDIT TERHADAP AUDIT DELAY Wariyanti, Wariyanti; Suryono, Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 9 (2017)
Publisher : STIESIA

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Abstract

ABSTRACTThe financial statements are the source of informations or communications about the financial and the operating activities of the company within a specific period that is used to describe the performance of the company.The time difference between the date of the financial statementand the date of the audit opinion on the financial statement indicatesthat the length of time in the audit completionwhich has been done by the auditor.This time difference in the audit is commonly called as audit delay. This researchis aimed to examine the influence of profitability, leverage, and the audit opinion to the audit delay. The population is all manufacturing companies which arelisted in Indonesia Stock Exchange (IDX) in 2012-2015 periods.The sample collection technique has been done by using specific criteria (purposive sampling) which have been desired by the researcher. The number of the samples in one year is as many as 44 companies, so 176 research objects within 4 years have been selected as samples. The data is the secondary data in the form of financial statements and company audit reports which has been obtained from Indonesia Stock Exchange (IDX). It has been found from the results of the research that profitability (ROA) does not giveany significant influenceto the audit delay whereas leverage (DER) and audit opinion give significant influence to the audit delay.Keywords: financial statements, audit reports, audit delay, profitability, leverage, audit opinion.
PENGARUH GOOD CORPORATE GOVERNANCE, FREE CASH FLOW, MANAJEMEN INVENTORY DAN LEVERAGE TERHADAP MANAJEMEN LABA Suwanti, Sri; Wahidahwati, Wahidahwati
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 9 (2017)
Publisher : STIESIA

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Abstract

ABSTRACTThis research is meant to analyze the influence of good corporate governance, free cash flow, inventory management and leverage to the earning management. The population is all manufacturing companies which are listed in Indonesia Stock Exchange in 2011-2015. The sample selection has been done by using purposive sampling method and 45 companies or 225 observations have been obtained. But 3 of 225 companies which have been selected as observation samples are included as data outlier. Therefore, the remaining is 222 observation samples which can be applied in this research. The analysis method has bee done by using multiple linear regressions analysis method, determination coefficient (R2) classic assumption test, model feasibility (good of fit test/ F test) and hypothesis (t-test). The result of the research shows that simultaneously good corporate governance, free cash flow, inventory management and leverage give significant influence to the earnings management. Partially, good corporate governance does not give any significant influence to the earnings management, free cash flow gives negative and significant influence to the earnings management, inventory turnover and quick ratio does not give any significant influence to the earning management,and leverage gives positive and significant influence to the earning management.Keywords: Good corporate governance, free cash flow, inventory management, leverage, and earnings management.
FAKTOR-FAKTOR YANG MEMPENGARUHI PRAKTIK PERATAAN LABA Elania, Nurul; Amanah, Lailatul
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 9 (2017)
Publisher : STIESIA

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Abstract

ABSTRACTHigh competition in business world has forced companies to have competitive advantage to keep on competing. Whether the corporate performance is good or bad it will give an impact to the firm value and it can give influence to the interest of investors to invest their capital in the company. This research is meant to examine some factors i.e. financial laverage, net profit margin, return on assetsandfirm size which give influence to the smoothing income. Smoothing income is measured by using eckel index calculation. This research is quantitative research. The population is all manufacturing companies which are listed in Indonesia Stock Exchange in 2013-2015 periods. The sample selection has been done by using purposive sampling technique and 65 companies which have meet the criteria have been selected as samples so 195 observations have been obtained. The data analysis technique has been carried out by using multiple regression and SPSS program 20th version. Based on the result of the examination, it can be concluded that Debt to Equity Ratio gives positive influence to the smoothing income, Net Profit Margin does not give any positive influence to the smoothing income, Return on Assets does not give any positive influence to the smoothing income, and firm size does not give any positive influence to the smoothing income.Keywords: Smoothing Income, Financial Leverage, Profitabiliy, Firm Size.

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