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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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PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN: PROFITABILITAS SEBAGAI VARIABEL MODERATING Putra, Andhika Permana
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 2 (2014)
Publisher : STIESIA

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Abstract

The purpose of this research is to observe the influence of the Corporate Social Responsibility (CSR) to the company’s value with profitability as the moderating variable for the Manufacturer Companies listed in Indonesia Stock Exchange (IDX) during the period of 2010 – 2012.The research samples which consist of 25 manufacturer companies which are listed in Indonesia Stock Exchange (IDX) with the number of observations are 75 and they are selected by using purposive sampling. The audit financial report data and the annual report obtained from Indo-Exchange File (IDX). The hypothesis test in this research is using multiple linear regressions analysis to test the influence of Corporate Social Responsibility (CSR) to the company’s value with profitability as the moderating variable. In this research, the Corporate Social Responsibility (CSR) variable is measured by using corporate social disclosure (CSD) variable, profitability is measured by using Return on Equity (ROE), and the company’s value is using Tobin’s Q.The research result by using multiple linear regression shows that Corporate Social Responsibility (CSR) has influenced to the company’s value. On the other hand, the moderating variable analysis is using the interaction test method of Moderated Regressions Analysis (MRA) shows that the profitability is moderating the influence of Corporate Social Responsibility (CSR) to the company’s value.Keywords: Corporate Social Responsibility, Profitability, Company’s Value
PENGARUH KEPATUHAN DAN EFEKTIVITAS TERHADAP PENGENDALIAN INTERN PADA AJB BUMIPUTERA SURABAYA Trisulo, Fitra Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 9 (2014)
Publisher : STIESIA

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The purpose of this research is to find out the influence of effectiveness and compliance to the internal control at AJB Bumiputera Surabaya. The type of this research is quantitative research. The population at AJB Bumiputera Surabaya is 34 respondents. The sample collection technique is carried out by using Proportionate Stratified Random Sampling. The independent variable uses compliance (X1) and effectiveness (X2), whereas the dependent variable is the internal control (Y). The data collection method is performed by issuing questionnaires through validity test and its reliability. This research uses classic assumption test which consists of normality test, multicolonearity test, and heteroscedasticity test. The multiple regressions analysis is used as the data analysis method. Based on the result of the research it has been found that the compliance has significant influence to the internal control which its coefficient value is 0.872, the regressions correlation value (R) is 0.823, the determination coefficient value is (R2) is 0.677 and t count > t table = 8.183 > 1.693. The effectiveness has significant influence to the internal control with its coefficient value is 0.556, the regressions correlation value (R) is 0.594, the determination coefficient value (R2) is 0.353, and t count > t table = 4.175 > 1.693. Therefore, the effectiveness and compliance have significant influence to the internal control at AJB Bumiputera Surabaya which supports the company’s operational management.Keywords: Compliance, Effectiveness, Internal Control.
PENGARUH STRUKTUR AKTIVA, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP STRUKTUR MODAL Fitriati, Tutut; Handayani, Nur
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 10 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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The purpose of this study was to examine the influence of asset structure, profitability, and the size of the companys capital structure, to take the study population are tourism companies, hotels and restaurants listed in the Indonesia Stock Exchange in 2010-2014. Samples were selected using purposive sampling terknik, thus acquired 15 companies (75 firm year) that meet the criteria. Data were analyzed using multiple regression and hypothesis by using SPSS version 21. Based on the results of multiple regression analysis with significance level of 5%, then the results of this study indicate that: (1) The structure of assets affect the capital structure with the value of regression showed a positive relationship or unidirectional, so the first hypothesis can be accepted. (2) Profitability affect the capital structure and show a positive relationship or in the same direction, so that the second hypothesis is rejected. (3) the size of the effect on the companys capital structure, with the value of regression showed a positive relationship in the same direction, so that the third hypothesis can be accepted. Keywords: Structure of assets, profitability, company size, capital structure.
PERSEPSI WAJIB PAJAK PADA PROGRAM TAX AMNESTY UNTUK MENINGKATKAN PENERIMAAN PAJAK Fatmala, Nenin Dewi; Ardini, Lilis
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 8 (2017)
Publisher : STIESIA

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ABSTRACTIn order to maximize the tax, government conducts reformation by implementing policies for breakthroughswhich is driven by the reducing possibility to hide the treasure outside the territory of the Republic of Indonesia.One of the tax reformations is the current government policies about the Tax Amnesty program. This research ismeant to give the meaning on tax amnesty program as the facility of the taxpayers to carry out their opportunityin terms of tax amnesty for the purpose of the enhancement of the state revenue of the Republic Indonesia inaccordance. The research method is qualitative method which has been done by using data interpretation. Thedata has been done by using the primary. The result of the research shows that the implementation of taxamnesty will be successful if it has been run in such a way and followed by the total reformation of taxadministration system in terms of objectives through the tax amnesty will be able to increase the tax base. If thetax amnesty program has been planned in the long term and managed properly, the State will receive theenhancement of tax revenue in a short time.Keywords: tax amnesty, interpretation, tax revenue
FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY DAN TIMELINESS ATAS PENYAMPAIAN LAPORAN KEUANGAN Panjaitan, Zooana Farida; Wahidahwati, Wahidahwati; Amanah, Lailatul
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 11 (2013)
Publisher : STIESIA

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This study aimed to test, analyze, and obtain empirical evidence of the level of profitability, total assets turnover ratio, leverage, firm size, the firm size, liquidity, opinion type, the length of a client company KAP, the company has subsidiaries and contingent effect on audit delay and timeliness.Based on the analysis that the liquidity effect on audit delay, but does not affect the timeliness. Firm size, the type of opinion, and contingencies no effect on audit delay but bepengaruh to timeliness. Level of profitability, asset turnover, size of company, effect on audit delay and timeliness. Leverage, Being Old Firm Client, The Company Has Subsidiaries, has no effect on audit delay and timeliness.Keywords : Audit delay, Timeliness
PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE TERHADAP NILAI PERUSAHAAN Resmiati, Deder
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 5 (2013)
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The purpose of this research is meant to examine the mechanism influence of Good Corporate Governance (GCG) and Corporate Social Responsibility Disclosure to the company’s value. The company’s value in this research isproxy by Tobin’s Q value. The result of F-test indicates that the board of commissioners, managementownerships, public ownerships and Corporate Social Responsibility Disclosure altogether has an influence to thecompany value. It means the companies which apply CSR and GCG will turn up the trust of investors so it willbe responded positively through the improvement of the companys share price. The result of this researchindicates that the t-test of the board of commissioners, public ownerships, management ownerships partiallyhave no influence to the company’s value while the CSR disclosure has an influence to the company’s value. Theboard of commissioners has no influence to the company’s value since the board of commissioners is occasionallytend to do intervention to the management. Public ownerships partially have no influence to the company valuesince the number of public ownerships are large and scattered thus they cannot be united and mostly are notrepresented in making decision so they have no influence to the company’s value. Management ownerships haveno influence to the company’s value since the management stock ownerships is low it causes the managementperformance has not work maximally yet so the management ownerships cannot become a mechanism to improvethe company’s value. While, the CSR Disclosure has an influence to the company’s value since the presence ofthe CSR Disclosure is conducted by the company therefore investors will respond positively through theimprovement of share price so it will raise the company’s value. Keywords:  Company Value, Board of Commissioners, Public Ownerships, Management Ownerships andCorporate Social Responsibility Disclosure.
PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN DI BEI Rofina WPPW, Maria Rofina WPPW
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 1 (2013)
Publisher : STIESIA

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Good Corporate Governance (GCG) is a system which regulates the relation among variousinterested parties (stakeholders) in order to achieve the company objectives. Good Corporate Governance(GCG) is performed in order to keep the company under the control of strong and discipline managementas well as to prevent the occurrence of disorders which can be improved immediately. Therefore, thisresearch is meant to find out the implementation influence of Good Corporate Governance (GCG) to thefinancial performance of companies which are listed in the Indonesia Stock Exchange. The purposivesampling is applied in this research as the sample selection technique which is applied on the companieswhich are listed in the Indonesia Stock Exchange which follows the survey of the Indonesian Institute forCorporate Governance and achieving the best rank in 2006 – 2011. The hypothesis test is performed byusing the simple linear regression analysis with statistic analysis in the form of t statistic test. The result ofthe research indicates that the partial implementation of good corporate governance has an influence tothe net profit margin, the implementation of good corporate governance has an influence to the return oninvestment, and the implementation of good corporate governance has an influence to the return onequity.Keywords: Good Corporate Governance (GCG), Return On Investment (ROI), Net Profit Margin (NPM),Return On Equity (ROE).
PELAKSANAAN AUDIT OPERASIONAL ATAS KINERJA SDM BAGIAN PEMASARAN PT ASURANSI JASA INDONESIA (Persero) Rachmaningtyas, Thea Anggun; Ngumar, Sutjipto
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 3 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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The purpose of this research is to comprehend the implementation process of operational audit and to analyze the factor which influences the performance of human resources on marketing department. The analysis method has been done by using qualitative descriptive method and the data collection technique has been done by conducting observation, interview, and documentation which relevant to the operational audit on the performance of human resources at marketing department of PT Asuransi Jasa Indonesia (Persero) Kantor Cabang Surabaya II. The result of the research shows that the performance of human resources on marketing department of PT Asuransi Jasa Indonesia (Persero) Kantor Cabang Surabaya II has some problems i.e.: the result of premium revenue and the result of product sales of Aneka in 2015 is far from the target that has been determined by the company, the lack of appropriate communication approach with the external party and the lack of human resources on marketing department. The implication of the implementation of operational audit is expected to be able to measure the performance of human resources of marketing department and it can support in taking the right steps for the company.Keywords: Operational Audit, Performance Measurement, Marketing
PENGARUH PAD, DAU, DAK, DAN DBH TERHADAP BELANJA DAERAH (Studi pada Pemerintah Daerah Kabupaten/Kota di Provinsi Jawa Timur) Sari, Erlina Tiara Intan; Asyik, Nur Fadjrih
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 5 (2017)
Publisher : STIESIA

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ABSTRACTThis research is meant to test the influence of local revenue which consists of local own source revenue, generalallocation fund, special allocation fund, and profit sharing fund give influence to the local expenditure ofdistricts / cities in East java province in 2013-2015 periods. Quantitative method is used in this research as theresearch method. The samples are 35 districts / cities in East Java Province. The data is the secondary data whichhas been obtained from budget realization statement of districts / cities in East Java province in 2013-2015periods which has been obtained from The Audit Board of the Republic of Indonesia (BPK-RI) East javaprovince. Based on the test result, it has been found that: 1) local own source revenue give significant andpositive influence to the local expenditure. 2) General allocation fund give significant and positive influence tothe local expenditure. 3) special allocation fund give significant and negative influence to the local expenditure.4) Profit sharing fund give significant and negative influence to the local expenditure.Keywords: local own source revenue, general allocation fund, special allocation fund, profit sharing fund, localexpenditure.
ANALISIS FAKTOR - FAKTOR YANG MEMPENGARUHI KEPATUHAN PAJAK ORANG PRIBADI DALAM MEMBAYAR PAJAK Gautama, Mochamad
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 12 (2014)
Publisher : STIESIA

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The purpose of this research is to find out the influence of the awareness of paying tax factor and the comprehension and the knowledge of tax regulations, tax service, and tax penalties to the volition to pay tax at KPP Pratama Surabaya Wonocolo.This research is a survey research which is carried out by issuing questionnaires as the data collection instrument and the samples are 50 individual tax payers at KPP Pratama Surabaya Wonocolo. Likert scale (1-5) is applied to give assessment to the items in the questionnaires.There is a firm unidirectional correlation which means that if the awareness of paying tax, the comprehension and the knowledge of tax regulations, tax services, and tax penalties can be implemented properly, therefore the volition to pay tax will increase. It can be proved by the multiple correlation coefficients that are shown by (R) 0.702 or 70.2% indicate that the correlation among the awareness of paying tax, the comprehension and the knowledge of tax regulations, tax services, and tax penalties to the volition to pay tax at KPP Pratama Surabaya Wonocolo Surabaya has a firm relationship.The result of the research shows that simultaneously awareness of paying tax, comprehension and knowledge of tax rules, tax services, and tax penalties influence the volition to pay individual tax at KPP Pratama Surabaya Wonocolo whereas the awareness of paying tax and tax services partially has significant influence to the volition to pay tax.Keywords: Article 21Personal Income Tax, the Awareness to Pay Taxes, Tax Services.

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