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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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PROSEDUR PENGAJUAN DAN MEKANISME PENGUJIAN RESTITUSI PAJAK PERTAMBAHAN NILAI Laksono, Tri Jati; Praptoyo, Sugeng
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 12 (2017)
Publisher : STIESIA

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Abstract

Business practitioners in the business development particularly in the field of constructions businessservice often experience problem in their cash flow, because some of their customers are the appointed partiesin which their tax to be collected by the regulation of the minister of finance no. 85 of 2012. The limitedcapability in the preparation of administration and cost which is supposed to be used to pay experts andprimary materials have made business practitioners to make credit decision. Some of these businesspractitioners even consider that the overpayment restitution will take a lot of time and costs so theoverpayment which is caused by the collection of value added tax by the tax collector is better be chargedon cost of goods sold.The result of the research shows the submission procedures and the examinationmechanism so the business practitioners can find out the formal test and what documents have to beprepared for the application of restitution. The restitution can become a financial solution when theapplication of restitution has been granted. No matter how big the cost that has become the value of taxbills, the restitution will be granted and the tax arrear which has been obtained will be directly subtractedfrom the overpayment of the value added tax which has been restitutioned.Keywords: restitution, restitution application procedures, application of restitution mechanisms,restitution can be a financial solution, no charged restitution.
PENGARUH STRUKTUR MODAL, SIZE, PROFITABILITAS, DAN STRUKTUR KEPEMILIKAN TERHADAP NILAI PERUSAHAAN Anggraini, Kevin Yulia; Mildawati, Titik
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 8 (2017)
Publisher : STIESIA

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ABSTRACTThis research is aimed to examine empirically the influence of capital structure, size, profitability and ownership structure to the firm value. The population is manufacturing companies which are listed in Indonesia Stock Exchange in 2012-2015 periods. The samples are 21 companies companies which have been selected by purposive sampling. This research has been carried out by using multiple linear regressions analysis and classic assumption test. These result of the research indicates that size give positive influence to the firm value because company with a large size indicates the company has a high commitment, profitability give positive influence to the firm value because when the company has high level of profit, its firm value will be high. Capital structure does not give any influenceto the firm value, as investors tend to asset the company by taking into account profits. Managerial ownership does not give anyinfluence because of the small numbersof stocksthat are owned by the managerial will make so as decrease the firm value. The institutional ownership does give any influence because large number of stockholders is ineffective in monitoring the manager behavior in the company.Keywords: capital structure, size, profitability, ownership structure, firm value.
PENGARUH FREE CASH FLOW, PROFITABILITAS, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP KEBIJAKAN HUTANG Mahsunah, Tutik
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 12 (2013)
Publisher : STIESIA

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Abstract

The purpose of this research is to test the influence of free cash flow, profitability, and institutional ownership to the account receivable policy on manufacturing companies which are listed in Indonesia Stock Exchange (IDX). This research uses quantitative method and it categorizes as comparative causal research. The population is manufaturing companies which are listed in Indonesia Stock Exchange from 2008 to 2012. 20 companies have been selected as samples by using purposive sampling method. The data is secondary data. The data collection method uses library study and documentation. The data has been obtained from Indonesia Stock Exchange official sites (IDX) i.e.: www.idx.co.id. The multiple regression technique is used as data analysis technique. The result of research shows that free cash flow has positive influence to the account receivable policy, profitability has negative influence to the account receivable policy. Institutional ownership has postive influence to the account receivable policy. While the capability of free cash flow, profitability, and institutional ownership in explaining the account receivable policy is 65.9% the remaining 34.1% is explained by other variables outside the regression model. Keywords: free cash flow, profitability, institutional ownership, account receivable policy.
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 LUAS UNGKAPAN SUKARELA DAN ASIMETRI INFORMASI TERHADAP COST OF EQUITY CAPITAL Sari, Felia Arienza; Kurnia, Kurnia
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 10 (2017)
Publisher : STIESIA

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Abstract

ABSTRACTThis research is aimed to examine the influence of width of voluntary disclosure and asymmetric information to the cost of equity capital. The width of voluntary disclosure variable is measured by the Voluntary Disclosure Index (IPS)which consists of 33 disclosure items. Asymmetric information is measured by using bid-ask spread proxy and Cost of Equity Capital variable is done by using Ks formula. The samples are property and real estate companies which are listed in Indonesia Stock Exchange (IDX) in 2012-2104 periods and these companies have been selected by using purposive sampling. There are 34 companies with a 3 year periods so 102 samples have been obtained. This research has been done by usingthe data from the STIESIA Indonesia Stock Exchange Corner and Indonesia Stock Exchange website. The analysis method has been carried out by using multiple regressions model.The results of this research shows that the expression of voluntary has an influenceto the cost of equility capital whereasasymmetric information does not have any influenceto the cost of equility capital.Keywords: Voluntary expression, asymmetric information, cost of equality capital.
KEBIJAKAN HUTANG, KEBIJAKAN DIVIDEN, STRUKTUR KEPEMILIKAN DAN NILAI PERUSAHAAN Najakh, Dzurroh Rif’atun; Andayani, Andayani
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 11 (2017)
Publisher : STIESIA

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ABSTRACTThe purpose of this research is to examine the influence of debt policy, dividend policy, and ownership structure to the firm value. Debt policy is measured by using debt to equity ratio (DER), dividend policy is measured by using dividend payout ratio (DPR), ownership structure is measured by using managerial ownership (KM), and institutional ownership (KI) and firm value is measured by using priceto book formula (PBV).This research has been done by using quantitative approach and multiple linear regression analysis method. The data is the secondary data which its origin is from property, real estate, and building construction companies which are listed in Indonesia Stock Exchange in 2011-2015 periods. The data collection technique has been carried out by using documentation and library study method. The sample collection has been done by using purposive sampling. The result of the research shows that debt policy does not give any influence to the firm value, dividend policy give positive influence to the firm value, and ownership structure which is proxy by maagerial ownership and instituional ownership does give any influence to the firm value.Keywords: debt policy, dividend policy, ownership structure, firm value
PENGARUH PERTUMBUHAN PENJUALAN, EARNING PER SHARE, DAN KEBIJAKAN DIVIDEN TERHADAP HARGA SAHAM Sari, Oktavia Kartika; Sapari, Sapari
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 8 (2017)
Publisher : STIESIA

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ABSTRACTThis study is aimed to test whether the sales growth, earnings per share, and dividend policy influence the stock prices of the property and real estate companies which are listed in Indonesia Stock Exchange. This research uses secondary data in the annual report of property and real estate companies which are listed in Indonesia Stock Exchange in 2011-2015 periods. The data analysis technique has beenn done by using multiple linear regressions analysis and the data examination is normality test and classic assumption test which consists of heteroscedasticity test, multicollinearity test, and autocorrelation test. The result of the research shows that sales growth has no significant influence to the stock prices. Earnings Per Share and dividend policies have significant influence to the stock prices which means that the size of the profits which has been generated by the company give influence to the stock prices. When corporate profits is high, the stock price increases. Dividend policy in this case concern about the attitude of the company regarding the use of profits are the rights of the investors. If the dividend increases, the stock prices also increases.Keywords: sales growth, earnings per share, dividend policy, stock prices
PENGARUH GOOD CORPORATE GOVERNANCE, PROFITABILITAS DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN Windasari, Okta; Riharjo, Ikhsan Budi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 10 (2017)
Publisher : STIESIA

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ABSTRACTThe purpose of research is to find empirical evidence of (a) the influence of good corporate governance mechanism, profitability and corporate social responsibility disclosure to the firm value, (b) the influence of good corporate governance mechanism and the profitability level of corporate social responsibility, (c) the influenceof good corporate governance mechanism to thefirm value and corporate social responsibility as the intervening variable, (d) the influence of the profitability level of firm value and corporate social responsibility as the intervening variable. This research uses secondary data and the samplesare manufacturing companies which are listed in Indonesia Stock Exchange (IDX) in 2011-2014 periods. The samples are 37 companies with 148 observations. The data analysis has been done by using multiple linear regressions analysis and Path Analysis test. The result of the research shows that good corporate governance and corporate social responsibility does not give any influence to the firm value. Profitability give positive influenceto the firm value. Good corporate governance give positive influence to the corporate social responsibility. Profitability does not give any influenceto the corporate social responsibility. Corporate social responsibility is not the intervening variable in the influence mechanism of good corporate governance and profitability to the firm value.Keywords: good corporate governance, profitability, corporate social responsibility, firm values.
PENGARUH CSR DAN ENVIRONMENTAL PERFORMANCE TERHADAP NILAI PERUSAHAAN DENGAN GCG VARIABEL MODERATING Retno, Diajeng; Wahidahwati, Wahidahwati
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 11 (2017)
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ABSTRACTThis research is aimed to examine empirical evidences about some factors which give influence to the firm value on manufacturing companies which are listed in PROPER of Ministry of Environment and Indonesia Stock Exchange in 2011-2015 periods. Some factors which have been applied in this research are Corporate Social Responsibility, Environmental Performance, Good Corporate Governance as the moderating variable and Size as control variable. The samples are 74 manufacturing companies in 2011-2015 periods which are listed in PROPER of Ministry of Environment and Indonesia Stock Exchange. The sample collection technique has been carried out by using purposive sampling methods. The analysis method has been done by using multiple linear regressions analysis on 5% significance level and statistics test instrument the SPSS 23rd version. The result of the research shows that corporate social responsibilty does not give any influence to the firm value. Environmental performance does not give any influence to the firm value. Good Corporate Governance is unable to moderate Corporate Social Responsibility to the firm value. Good Corporate Governance is able to moderate Environmental Performance to the firm value. Size as the control variable does not give any influence to the firm value.Keywords: Firm value, corporate social responsibility, environmental performance, good corporate governance as the moderating variable, size.
PENGARUH PAD, DAU, SILPA DAN LUAS WILAYAH TERHADAP BELANJA MODAL Afkarina, Zia; Hermanto, Suwardi Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 8 (2017)
Publisher : STIESIA

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ABSTRACTThis research is meant to examine the influence of local own source revenue, general allocation fund, Surplusof Financing Budget and territory to the capital expenditure in the districts / citiesgovernment in EastJava province in 2012-2015 periods. The research method has been done by using purposive sampling with the numbersof samples are 148 financial statements from 38 districts / cities in all East Java provinces. The data is the secondary data has been obtained from the realization ofLocal Government Budget (APBD) of districts / cities in East Java Province with the observation period is 2012-2015 which has been obtained fromthe Audit Board of the Republic of Indonesia East Java Province. The result of this research which has been carried out by using multiple analysis shows that local own source revenue, general allocation fund and territorygive positive influence to the capital expenditure. Meanwhile, the remaining is Surplus of Financing Budget does not give any significant influence to the capital expenditure, with the R square 0.959 or 959%, shows that independent variablesgive influence to the dependent variable.Keywords: Local own sources, general allocation fund, Financing Budget Surplus area, capital expenditure.

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