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INDONESIA
Jurnal Ilmu dan Riset Akuntansi
Published by Sekolah 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 950 Documents
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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)
Publisher : STIESIA

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Abstract

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.
PENGARUH PROFITABILITAS, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN Ernawati, Dewi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 4 (2015)
Publisher : STIESIA

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Abstract

A company through its financial manager should beable to run its function in managing finance properly and as efficient as possible. The standard which is used to assess the success of a financial managerin managing the finance of the company is from the firm value. The firm value can reflect the condition of the company. There are many factors which can determine the firm value. This research is conducted to test the influence of profitability, leverage, and firm size to the firm value on the manufacturing companies which are engaged in the field of consumer goods industry which are listed in Indonesia Stock Exchange.The samples are 22 manufacturing companies which are engaged in the field of consumer goods industries which are listed in Indonesia Stock Exchange. The sample collection technique has been carried out by using purposive sampling technique. The data is the secondary data. The data analysis has been carried out by using classic assumption test, the multiple regressions analysis and the hypothesis test which is done by using t test and F test with the level of significance 5% are used as the data analysis technique.The result of the analysis shows that profitability has positive influence to the firm value, with the significance value 0.000 is smaller than α = 0.05 and the regressions coefficient is 0,074. The leverage has negative influence to the firm value, with the significance value 0.097 is bigger than α = 0.05 and the regressions coefficient is -1.641. The firm size has positive influence to the firm value with the significance value 0.000 is smaller than α = 0.05 and the regressions coefficient is 0.353.  Keywords: Profitability, Leverage, Firm Size and Firm Value.
PENGARUH KINERJA KEUANGAN PADA LUAS UNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN Irawati, Eka
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 8 (2014)
Publisher : STIESIA

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Abstract

The purpose of this research is to analyze the influence of company’s financial performance to the disclosurerange of Corporate Social Responsibility. the disclosure range of Corporate Social Responsibility is proxy byCorporate Social Disclosure Index (CSRI) while financial performance is proxy by Return on Assets (ROA),Return on Equity (ROE), and Debt to Equity Ratio (DER). The samples are banking companies which are listedin Indonesia Stock Exchange. The samples are 28 companies which have been selected by using purposivesampling method. The multiple linear regressions analysis is used as statistics method. The result shows thatfinancial performance (return on asset, return on equity, and debt to equity ratio) does not influence thedisclosure range of Corporate Social Responsibility. It is assumed that since there is a possibility that thecompany retain profit for asset development, it shares their profit to the shareholders, and the company limitstheir expenses, so the disclosure of Corporate Social Responsibility is not as wide as it has been expected.Keywords: Return on Assets, Return on Equity, Debt to Equity Ratio, and Disclosure Range of CorporateSocial Responsibility.
PENGARUH FAKTOR KEUANGAN, NON KEUANGAN TERHADAP PERINGKAT OBLIGASI: MANAJEMEN LABA SEBAGAI INTERVENING Partiningsih, Dewi Noor; Asyik, Nur Fadjrih
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 1 (2016): Jurnal Ilmu & Riset Akuntansi
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The purpose of this research is to analyze the influence of financial and non financial factor to the bond ratingwith earnings management as the intervening variable. The population is the annual report of all non financialbond rating issuance companies which are listed in IDX in 2009-2013 periods. The samples have been selectedby using purposive sampling and 12 companies have been obtained. The data analysis technique has been doneby using multiple regressions and path analysis in the form of sobel test. The result of partial test on 10%significance level shows that liquidity has significant influence to the earnings management whereasprofitability and auditor reputation does not have any significant influence to the earnings management.Auditor reputation and liquidity has significant influence to the bond rating whereas profitability and earningsmanagement does not have any significant influence to the bond rating. The hypothesis test has been done byusing sobel test on 10% significance level shows that liquidity has an influence to the earnings management andliquidity has an influence to the bond rating but earnings management cannot mediate the correlation betweenliquidity and bond rating indirectly.Keywords: Bond Rating, Profitability, Liquidity, Auditor Reputation, Earnings Management
PENGARUH KARAKTERISTIK PERUSAHAAN DAN GOOD CORPORATE GOVERNANCE TERHADAP RETURN SAHAM Harianto, Tri Sapta Nugroho Slamet; Andayani, Andayani
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 2 (2017)
Publisher : STIESIA

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Abstract

This research has been conducted in all companies which are listed in the Jakarta Islamic Index (JII) in2011-2015 periods. The purposes of this research is to find out the influence of firm size, profitability,leverage, managerial ownership, institutional ownership, independent commissioner, and auditcommittee to the stock return in annual report of the companies which are incorporated in JakartaIslamic Index (JII). The data collection has been carried out by using content analysis to the annualreport of the company and the summary of company performance through official website of IndonesiaStock Exchange (IDX). The result of the research shows that firm size does not have any influence tothe stock return of the company, profitability has positive influence to the stock price of the company,leverage has negative influence to the stock return of the company, managerial ownership does nothave any influence to the stock return of the company, institutional ownership does not have anyinfluence to the stock return of the company, independent commissioner does not have any influence tothe stock return of the company and audit committee has positive to the stock return of company.Keywords: Stock return, Characteristic of Company, Good Corporate Governance.
KEBIJAKAN DIVIDEN MEMODERASI HUBUNGAN STRUKTUR MODAL DAN GROWTH OPPORTUNITY TERHADAP NILAI PERUSAHAAN Shabrina, Alifah; Fidiana, Fidiana
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 10 (2015)
Publisher : STIESIA

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The purpose of this research is to examine the influence of capital structure and growth opportunity to the firm value with the dividend policy as the moderating variable on the manufacturing companies which are listed in Indonesia Stock Exchange in 2011-2013 periods. The research samples have been selected by using purposive sampling technique and 18 manufacturing companies (54 firms year) which meet the criteria have been obtained as samples. The data analysis technique has been carried out by using multiple linear regressions analysis which is done by using 16 version SPSS program. The regression equation is done by using Moderated Regression Analysis (MRA). Based on the result of the research shows that: (1) Capital structure does not have any influence to the firm value with the regression value shows a unidirectional positive correlation. (2) Growth Opportunity has influence to the firm value and it shows a negative correlation, so the second hypothesis is denied. (3) The dividend policy has negative influence to the firm value, so the third hypothesis is denied. (4) The interaction between the capital structure and the dividend policy with the negative direction and it cannot moderate the influence of the correlation to the firm value. (5) The interaction between growth opportunity and dividend has positive influence and it can moderate the correlation to the firm value. Keywords: Capital Structure, Growth Opportunity, Firm Value and Dividend Policy. ABSTRAK
PERANAN PENGUKURAN KINERJA KARYAWAN DALAM MENINGKATKAN QUALITY OF SERVICE BALAI BESAR PELAKSANAAN JALAN NASIONAL V Maharani, Dhian Aji Putri
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 12 (2013)
Publisher : STIESIA

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The purpose of this research is to find out how the role of Quality of service and the implementation of performance measurement which is provided by BBPJN V to the customers. The type of research is qualitative research which is carried out by analyzing the primary data. The data analysis technique is carried out by applying Mini Research Question and Main Research Question. This research is carried out by performing written semi structured interview and face to face. It can be concluded from the results and analysis of the research that the quality of service and employee performance measurement artifacts are still facing problems such as shortage of technical personnel in the laboratory supervisor BBPJN V Sidoarjo, energy is the most important technical supervisor, then still a lack of awareness of consumer / customer to follow counseling, seminars, employee attitudes and behavior that still may be illegal. The existence of material testing equipment facilities kekurangnya so many consumers / customers that can not be handled in the laboratory BBPJN V Sidoarjo but should be referred to another laboratory. It can be seen from the efforts being made to make improvements, and supported with consumer complaints book so that it can determine indirectly consumer complaints. Overall quality of service provided is quite good. So with the improvements made to the Laboratory BBPJN V Sidoarjo mempu compete with similar instintusi.Keywords: Service Quality, Performance Measurement and Qualitative Research
ANALISIS PENGARUH PROFITABILITAS, LIKUIDITAS DAN GROWTH TERHADAP KEBIJAKAN DIVIDEN Lestari, Mei
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 5 (2014)
Publisher : STIESIA

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This research is to test the influence of profitability variable by using Return on Assets (ROA) calculation, Liquidity by using Current Ratio (CR) calculation and Growth (growth of sales), to the Dividend Payout Ratio (DPR) on companies which are listed in Indonesia Stock Exchange (IDX) in 2009-2012 periods. Purposive sampling is used as sampling technique and 11 companies have been selected as samples. The analysis techniques are multiple regressions with the smallest quadratic equation and hypothesis test which is performed by using t statistics to test partial regression coefficient and f statistics to test the significance influence simultaneously with level of significance 5%. Moreover, classic assumption test which includes normality test, multicolinearity test, heteroscedasticity test, and autocorrelation test is also performed in this research. The result of analysis of analysis shows that profitability variable has positive influence to the Dividend Payout Ratio. Liquidity has not influence to the Dividend Payout Ratio and Growth has not influence to the Dividend Payout Ratio. The prediction capability of these three variables to the DPR is 19.4% as it has been shown by adjusted R square 19.4% while the remaining is influences by other factors that are not included in the research model.Keywords: profitability, liquidity, growth, dividend policy
PENGARUH TANGGUNGJAWAB SOSIAL PERUSAHAAN TERHADAP PROFITABILITAS DENGAN VARIABEL MODERASI TATA KELOLA PERUSAHAAN Cristy Putra, Stephanus Himawan; Subardjo, Anang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 6 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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This research is meant to study the influence of corporate social responsibility (CSR) to the profitability (ROE) with the Good Corporate Governance (GCG) as the moderating variable in the manufacturing company in the food and beverages companies which are listed in the IDX in 2012-2014 periods. The samples are 13 food and beverages companies which are listed in the IDX, with the observation numbers are 39 and they have been selected by using purposive sampling. The data of audited financial statement and annual statement have been obtained from Indo-Exchange File (IDX). The hypothesis test has been done by using multiple linear regressions to test the influence of corporate social responsibility (CSR) in profitability (ROE) with the Good Corporate Governance (GCG) as the moderating variable. In this research the corporate social responsibility variable (CSR) is measured by using the corporate social disclosure index (CSDI) variable, profitability is measured by using return on equity (ROE), and the Good Corporate Governance (GCG) has been done by using management ownership. The result of this research which has been done by using multiple linear regressions shows that corporate social responsibility (CSR) has an influence to the profitability (ROE). Meanwhile, the analysis of moderating variable with method of interaction test which is moderated regression analysis (MRA) shows that the Good Corporate Governance is moderated the influence of corporate social responsibility (CSR) in profitability (ROE).Keywords: Corporate Social Responsibility, Profitability, Good Corporate Governance (GCG).
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)
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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.

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