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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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FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN PENGUNGKAPAN TANGGUNGJAWAB SOSIAL DAN LINGKUNGAN PERUSAHAAN Wulansari, Devita Dwi Septi; Priyadi, Maswar Patuh
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 12 (2015)
Publisher : STIESIA

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Abstract

The purpose of this research is to examine the influence of leverage, company’s profitability, firm size, the size board of commissioner ownership, managerial ownership, and institutional ownership to the disclosure of corporate social responsibility. The result of the analysis show that leverage and firm size has significant influence to the corporate social responsibility. Meanwhile, company’s profitability, the size board of commissioner ownership, managerial ownership, and institutional ownership do not have any influence to the corporate social responsibility.Keywords: leverage, company’s profitability, firm size, the size board of commissioner ownership, institutional ownership
PENGARUH KARAKTERISTIK PERUSAHAAN DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP AGRESIVITAS PAJAK Kuriah, Hanik Lailatul; Asyik, Nur Fadjrih
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 3 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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Abstract

This research is meant to test the influence of the characteristic of the company and the corporate social responsibility to the aggressiveness tax of a company. Characteristic of the company uses firm size, leverage, and capital intensity. The population of this research is the entire manufacturing companies which are listed in Indonesia Stock Exchange (IDX). The sample collection technique has been done by using purposive sampling and 25 companies have been obtained as sample criteria during 2010-2014. The hypothesis test has been done by using multiple linear regressions analysis technique. The result of this research shows that firm size and leverage have significant influence to the tax aggressiveness; it means that the size of a company will influence the tax aggressiveness level in each company. Leverage uses debt to minimize tax burden of companies even more likely to lead aggressively against the corporation tax. Meanwhile, capital intensity does not have any influence to the tax aggressiveness, it means the company is not accidentally save a large proportion of assets for tax evasion, but the company uses fixed asset for the operational objectives of the company. CSR has significant but negative influence to the tax aggressiveness, it means that the company applies CSR costs for the benefit of society and the company does not on purpose to conduct tax aggressiveness through the costs which has been spent for CSR program.Keywords: Characteristics of the Company, Corporate Social Responsibility, Tax aggressiveness, Effective Tax Rate, Tax Avoidance.
FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN KE PUBLIK Ravanelli, Fais; Praptoyo, Sugeng
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 4 (2017)
Publisher : STIESIA

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Abstract

This research is meant to test and to find out some factors which influence the timeliness of thesubmission of financial statements of public companies in Indonesia. These factors which have been tested in thisresearch is profitability, liquidity, firm size, and firm age as the independent variables whereas the timeliness asdependent variable. The population has been obtained by using purposive sampling method on the constructioncompanies which are listed in Indonesia Stock Exchange (IDX) in 2011-2015 periods and based on thepredetermined criteria, 30 samples of construction companies. The analysis method has been done by usinglogistic regressions analysis with the instrument is SPSS (Statistical Product and Service Solution). The resultof this research stated that profitability, liquidity, firm size, and firm age do not have any influence to thetimeliness of the submission of financial statements of construction companies which are listed in IndonesiaStock Exchange.Keywords: Punctuality, profitability, liquidity, firm size, firm age.
PENGARUH PERTUMBUHAN SIMPANAN DANA PIHAK KETIGA DAN PEMBIAYAAN TERHADAP LABA OPERASIONAL Fatimah, Siti
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 11 (2014)
Publisher : STIESIA

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Abstract

PT BPRS Baktimakmur Indah is one of alternative banking institutions that is used to expand theprovision of funds that is needed by the community by using syariah principle in its management. Third-partyfunds deposit is the largest source of funding for banking whereas financing is one of the sources of income ofBPRS which has been obtained from profit sharing/margin. The purpose of this research is to test the influence ofthird-party funds deposit and financing to the operating profit of PT BPR Syari’ah Baktimakmur Indah from2008 to 2013. The data collection is performed by using documentation technique whereas the data analysismethod is carried out by using descriptive analysis, statistics analysis and multiple linear regressions analysis.The SPSS program version 16 is used in conducting data processing. The result of the research shows that (1)savings has no influence to the operating profit. (2) Deposits have no influence to the operating profit. (3)Financing has no influence to the operating profit.Keywords: Savings, Deposits, Financing, and Operating Profit
KINERJA MUDHARABAH DITINJAU DARI RASIO CAMEL PADA BANK UMUM SYARIAH DI INDONESIA Natalia, Kristin
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 4 (2014)
Publisher : STIESIA

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Abstract

The purpose of this research is to find out the influence of CAMEL ratio to the mudharabah performance which is proxy by the mudharabah profit portion. The population in this research is Syariah commercial banks which are listed in Bank Indonesia (BI). In this research, the sample collection technique has been determined by using purposive sampling, and based on the criteria 3 Syariah commercial banks have been selected as samples. The research data is secondary data which is the quarterly financial report of Syariah commercial Banks which have been published by Bank Indonesia during the year of 2009 until 2012. The data analysis is performed by using multiple linear regressions and classic assumption test analysis technique. The result of research shows that the NPF variable has negative influence to the performance of mudharabah since good financing management will reduce high problematic financing. The ROA variable has positive influence to the mudharabah performance since the bank position is getting better in terms of the use of assets so it can generate profit. Meanwhile, CAR, GWM and FDR variables do not have any influence to the mudharabah performance.Keywords:Performance, Mudharabah Financing, CAMEL Ratio.
PENGARUH MARKETING MIX TERHADAP KEPUTUSAN PEMBELIAN SEPEDA MOTOR KAWASAKI Kurniawan, Wicaksono
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 12 (2014)
Publisher : STIESIA

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The purpose of this research is to test and analyze the influence of Product Quality (KPro), Price (H), Promotion (P) and Place (T) to the purchasing decision (KP) of customers who have ever purchased and serviced their Kawasaki motorcycle at PT. SURAPITA UNITRANS Dealer Surabaya. Meanwhile, the linear regression is carried out in order to show the influence magnitude of Product Quality (KPro), Price (H), Promotion (P) and Place (T) partially to the customers’ purchase decision (KP) is used as the analysis technique. The population is 100 respondents. The result of determination coefficient (R2) is 0.706 atau 70.6%, which means that the contribution among independent variables that has been selected as research model to the purchasing decision (KP) of customer is big, while the remaining is contributed by other variables. The result of model feasibility test shows that regressions model can be used to predict the influence of marketing mix which consists of Product Quality (KPro), Price (H), Promotion (P) and Place (T) to the purchasing decision (KP). The result of partial test shows that from four variables which have been used as research model i.e.: Product Quality (KPro), Price (H), Promotion (P) and Place (T) have a significant and positive influence to the purchasing decision (KP). It indicates that from the acquisition of significance level of each variable is less than α = 5%. It indicates that this variable have dominant influence to the purchasing decision (KP)of customers who have ever purchased and serviced the Kawasaki motorcycle at PT. SURAPITA UNITRANS Dealer Surabaya.Keywords: Product Quality (KPro), Price (H), Promotion (P), Place (T) And Purchasing Decision (KP)
ANALISIS RASIO KEUANGAN UNTUK MEMPREDIKSI PERUBAHAN LABA PADA PERUSAHAAN KIMIA DI BEI Aprilia, Fera; Andayani, Andayani
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 11 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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This research is conducted in the chemical companies which are listed in the Indonesian Stock Exchange (BEI). It is aimed to find out the influence of financial ratios to the changes in profit of a company in the future. The analytical instruments are the liquidity ratio which consists of current ratio and quick ratio; solvency ratio which consists of debt to total assets ratio and the profitability ratio which consists of Net Profit Margin and Return on Equity in the forms of models to predict whether a company is heading to bankruptcy or increased profitability to the changes in profit in the chemical companies which are listed in the Indonesian Stock Exchange (IDX) in 2010-2014 periods. Based on the result of hypothesis test, it shows that: (1) Current Ratio has positive influence to the changes in profit, (2) Quick Ratio has positive influence to the changes in profit, (3) Debt to Total Assets Ratio has positive influence to the changes in profit, (4) Net Profit Margin has negative influence to the changes in profit and (5) Return on Equity has negative influence to the changes in profit.Keywords: Liquidity ratio, solvency ratio, profitability ratio, changes in profit
PENGARUH PROFITABILITAS, KESEMPATAN INVESTASI, DAN LEVERAGE TERHADAP KEBIJAKAN DIVIDEN TUNAI Chayati, Nuning Nur; Asyik, Nur Fadjrih
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 9 (2017)
Publisher : STIESIA

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ABSTRACTThis research is aimed to examine empirically the influence of profitability, investment decision, and leverage to the cash dividend policy. The dependent variable of this research is cash dividend policy, meanwhile the independent variables are profitability, investment decision, and leverage. The population is property, real estate, and building construction companies which are listed in Indonesia Stock Exchange in 2011-2015 periods. The sample collection technique has been done by using purposive sampling. Based on the criteria, 18 property, real estate, and building construction companies have been selected as the research samples. The analysis instrument has been carried out by using multiple linear regressions with the model statutes test i.e. the F test of coefficient determination (R2) and hypothesis test (t-test). The classic assumption test has been carried out in this research i.e.: normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test. Based on the result of the research, it has been found that there is profitability (ROA) which gives significant and negative influence to the cash dividend policy. The investment opportunity give significant and positive influence to the cash dividend policy. Leverage does not have any significant influence because the significance value is greater than 0.05.Keywords: Cash Dividend policy, profitability, investment opportunity, leverage.
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, LEVERAGE, DAN KEPEMILIKAN PUBLIK TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) Rindawati, Meita Wahyu; Asyik, Nur Fadjrih
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 6 (2015)
Publisher : STIESIA

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Abstract

The CSR program is an investment for the company for the sake of growth and sustainability of thecompany and it is no longer seen as a means of cost (cost center) but rather as a means of profit (profit center).The CSR program is also the commitment of the company in order to support the making of sustainabledevelopment. The purposes of this research are: (1) the positive influence of profitability to the disclosure ofCorporate Social Responsibility (CSR) on the manufacturing companies which are listed in Indonesia StockExchange; (2) the positive influence of firm size to the disclosure of Corporate Social Responsibility (CSR) on themanufacturing companies which are listed in Indonesia Stock Exchange; (3) the positive influence of leverage tothe to the disclosure of Corporate Social Responsibility (CSR) on the manufacturing companies which are listedin Indonesia Stock Exchange; (4) ) the positive influence of public ownership to the disclosure of CorporateSocial Responsibility (CSR) on the manufacturing companies which are listed in Indonesia Stock Exchange. Theresults of this research show that: (1) profitability has positive influence to the CSR disclosure index of themanufacturing companies which are listed in Indonesia Stock Exchange; (2) firm size does not have negativeinfluence to the CSR disclosure index of the manufacturing companies which are listed in Indonesia StockExchange; (3) Leverage has negative influence to the CSR disclosure index of the manufacturing companieswhich are listed in Indonesia Stock Exchange; (4) Public Ownership has negative influence to the CSRdisclosure index of the manufacturing companies which are listed in Indonesia Stock Exchange.Keywords: corporate social responsibility, profitability, size, leverage, public ownership
PENERAPAN PERENCANAAN PAJAK PADA PT. X DALAM MEMINIMALISASI PAJAK SESUAI PERATURAN PERPAJAKAN Zulfa, Laili
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 7 (2013)
Publisher : STIESIA

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Basically, tax is an important source of revenue to finance government spending, both for routine expenditures and development expenditures. As for corporate, tax is an expense that will reduce the company’s net profit, so that the management through tax planning schemes. This study aims to identify and learn the implementation of tax planning at PT. X. this study used descriptive qualitative approach and case study metod. The object of this study is the corporate income tax of PT. X with the income statement as a basis for a fiscal correction then resulting in fiscal financial statement and taxable income that will be used for tax planning. The next step is to compare earnings (profit) before tax planning and earnings (profit) after tax planning. The resulting showed that before application of tax planning, tax payable is Rp132.851.711 while after tax planning, tax payable of Rp126.321.378 for the year of 2011. Through good and proper planning, PT. X can optimize their tax to be paid so that it can used to pay for other expenses.Keywords: tax planning, fiscal correction, PPh Pasal 21 allowance (gross up), depreciation of fixassets

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