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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 MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK ORANG PRIBADI Raniyah, Raniyah; Mildawati, Titik
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 11 (2017)
Publisher : STIESIA

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ABSTRACTThis research is aimed to examine the influence of modernization of taxation administration system to the personal taxpayer compliance level Kantor Pelayanan Pajak Pratama Surabaya Gubeng. This research has been done by using quantitative research method. This research uses primary data which has been obtained by issuing questionnaires and accidental sampling technique which is directed to the personal taxpayers who are in the scope of population at Kantor Pelayanan Pajak Pratama Surabaya Gubeng. The result of the research shows that organization strategy gives positive influence to the personal taxpayer compliance level in KPP Pratama Gubeng Surabaya. This is supported by the convenience of the taxpayers in accessing taxation requirements which is begun from register themselves to the socialization which is facilitated by using online-based technology. Organization structure, organization and organization culture does not give any influence to the personal taxpayer compliance level because the attitude and behavior of the tax apparaturs is less concerned by the personal taxpayer.Keywords: Modernization of Taxation Administration System, Personal Taxpayer Compliance Level, Personal Taxpayer.
PENENTUAN STRATEGI UNTUK MENCIPTAKAN KEUNGGULAN BERSAING PADA PESONA BATIK MADURA Islamiah, Rifatul; Mildawati, Titik
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 7 (2017)
Publisher : STIESIA

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ABSTRACTThis research is aimed to find out the application of the SWOT analysis as the formulating strategy to create a competitive advantage at Pesona Batik Madura. This research has been conducted by using qualitative method which performs observation, interviews, and documentation. The results are then analyzed by using the SWOT analysis method whichconsists of identifying strengths and weaknesses by using the IFAS matrix and to identify opportunities and threats by using the EFAS matrix. Pesona Batik Madura has greater strengths than weaknesses which is shown in the IFAS matrix whereas the threats that is experienced the company is larger than the opportunitiesthat is shown by the EFAS matrix. Moreover,by using ST strategy (Strength Threats Strategies) companies can combine the differentiation strategy. Based on the result of the SWOT analysis and strategy formulation, it can be concluded that the differentiation strategy has made the percentage of sales increases in each month and customers are satisfied with the services which have been provided. So that companies can be more superior in the batik business competition by applying the SWOT analysis.Keywords: SWOT analysis, SWOT matrix, IFAS, EFAS, differentiation strategy.
KEMAMPUAN FAKTOR AKUNTANSI DAN NON AKUNTANSI DALAM MEMPREDIKSI BOND RATING Rusfika, Rusfika; Wahidahwati, Wahidahwati
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 4 (2015)
Publisher : STIESIA

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This research is meant to find out the ability of accounting and non-accounting factor in predicting the bond rating to the non-finance companies. The samples are non-finance companies which are listed in Indonesia Stock Exchange (IDX) during 2010-2013 periods which are rated by PT.Pefindo. The samples of the research have been selected by using purposive sampling method. 48 samples of bonds with 192 pooling of 16 companies have been obtained. Hypothesis test has been done by using logistic regressions analysis. Based on the result of the logistic regressions analysis with its significance level is 5% has proven that: 1) Profitability, solvability, liquidity and bail bond have positive and significant influence to the bond rating, 2) Productivity, bond age and auditor’s reputation have insignificant influence to the bond rating.  Keywords: Bond Rating, Accounting Factor, Non-Accounting Factor 
PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP KINERJA DAN NILAI PERUSAHAAN Wiranata, Sri Roso; Subardjo, Anang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 12 (2017)
Publisher : STIESIA

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This research is aimed to determine the influence of the proportion of independent board of commissioners, auditcommittee, managerial ownership, and institutional ownership to the corporate performance which is measuredby using the ROA and firm value is measured by using Tobins Q.The population is manufacturing companieswhich are listed in Indonesia Stock Exchange in 2013-2015 periods. Samples have been selected by usingpurposive sampling technique. The numbers of samples are 36 companies of 116 manufacturing companieswhich are listed in Indonesia Stock Exchange in 2013-2015 periods. The classic assumption test which consistsof normality test, multicolinearity test, autocorrelation test and heteroscedasticity test is conducted before thedata analysis technique. The analysis method has been done by using multiple linear regressions method.Theresult of the research shows that 1) the proportion of the board of independent commissioner gives influence tothe corporate performance (ROA) and firm value. 2) The size of audit committee does not give any influence tothe corporate performance (ROA) and firm value. 3) Managerial ownership gives influence to the corporateperformance (ROA) and firm value. 4) Institutional ownership gives influence to the corporate performance(ROA) and firm value.Keywords: Good corporate governance, corporate performance, firm value
ANALISIS FAKTOR-FAKTOR INDIVIDUAL DALAM PENGAMBILAN KEPUTUSAN ETIS OLEH KONSULTAN PAJAK Pitaloka, Frigasari Dianing; Ardini, Lilis
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 8 (2017)
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ABSTRACTThis research is meant to find out the influence of Machiavellian characteristics, perception of the importance of ethic, and social responsibility, ethics consideration, and risk preference to the ethics decision making which has been made by tax consultants which are listed as the member of the Indonesia Tax Consultant Association (IKPI) branch Surabaya. This research has been carried out by using multiple linear regressions analysis. The data collection method has been conducted by using questionnaire which is delivered through personal email to the tax consultant. The samples are 78 tax consultant which has been listed become a members in of Indonesia Tax Consultant Association (IKPI) Surabaya branch. The hypothesis test has been carried out by using regressions analysis with the instrument program of SPSS. The result of this research shows that the Machiavellian characteristics and risk preference give any significant and negative influence to the ethical decision making. It means that when the tendency of Machiavellian characteristics and risk preference is low, so the decision making is more ethical. Meanwhile the importance of ethical perception and social responsibility give significant and positive influence to the ethical decision making. As well as the ethical consideration give significant and positive influence to the ethical decision making. The result of determination coefficient test shows that simultaneously give influence is 30,4% to the ethical decision making.Keywords: Machiavellian, social responsibility, ethical consideration, risk preference, ethical decision making
FAKTOR-FAKTOR YANG MEMPENGARUHI PEMILIHAN KARIR MENJADI AKUNTAN PUBLIK Rusdiansyah, Yunifan; Ardini, Lilis
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 9 (2017)
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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 KINERJA KEUANGAN DAN TINGKAT SUKU BUNGA TERHADAP REAKSI PASAR Permatasari, Bella Ayu; Kurnia, Kurnia
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 10 (2017)
Publisher : STIESIA

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ABSTRACTThe purpose of this research is to examine the influence of the financial performance i.e. The data in this research is the financial statements i.e. Return On Asset (ROA), Return On Equity (ROE), Debt to Equity Ratio (DER), Price Earning Ratio (PER), Earning Per Share (EPS), and interest rates to the stock return on companies which are listed in Indonesia Stock Exchange (IDX). The sample collection technique has been carried out by using purposive sampling method 32 property companies which have published their financial statements and their stocks have been traded actively in Indonesia Stock Exchange in 2012-2014 periods have been selected as samples. Therefore, there are 96 financial statements which meet the sample criteria. The data analysis has been carried out by using the multiple regressions and the independen variables i.e : Return On Asset (ROA), Return On Equity (ROE), Debt to Equity Ratio (DER), Price Earning Ratio (PER), Earning Per Share (EPS), and interest rates, and the dependent variable is stock return. The result of the research has found that Earning Per Share has significant influence to the company stock return whereas Return On Asset (ROA), Return On Equity (ROE), Debt to Equity Ratio (DER), Price Earning Ratio (PER), and the interest rates are insignificant in the model.Keywords: Financial performance, interest rates, stock return, multiple linier regressions.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN DIVIDEN PADA PERUSAHAAN CONSUMER GOODS DI BEI Andriani, Andriani; Amanah, Lailatul
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 7 (2017)
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ABSTRACT Dividend is the company retain earning which is shared to the shareholders. The decision in dividend sharing to the shareholders often creates problem between company management and shareholders so it is necessary to notice some factors which influence the dividend sharing. The purpose of this research is to test the influence of quick ratio (QR), return on investment (ROI), debt to asset ratio (DAR), firm size (SIZE), company growth (GROWTH), risk (BETA), free cash flow (FCF), and total assets turnover (TATO) to the dividend policy (DPR). The population is all consumer goods manufaturing companies which are listed in Indonesia Stock Exchange in 2011-2015 periods. The samples collection technique has been done by using purposive sampling technique and 11 companies which have met the criteria with 5 year research periods so the number of the observation is 55 observations. The data analysis technique has been done by using multiple linear regressions analysis. Based on the result of goodness of fit test the models which have been built have met the fit criteria. The result of hypothesis test shows that return on investment, debt to asset ratio and firm size give influence to the dividend policy whereas quick ratio, company growth, risk, free cash flow, and total assets turnover do not give any influence to the dividen policy. Keywords: financial performance, size, risk, free cash flow, dividen policy
PENGARUH FAKTOR FUNDAMENTAL MAKRO EKONOMI TERHADAP INDEKS LQ45 (PERIODE 2009 – 2013) Ayuningrum, Imang Indah; Wahidahwati, Wahidahwati
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 3 (2015)
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This research is meant to analyze the influence of macroeconomic fundamental factor to the LQ45 index in IDX. Independent variables which is used in this research is the interest level BI rates, world gold price, crude oil price, the Unites States Dollar exchange rates (USD), the Nikkei 225 index and Straits Times index. The population is LQ45 index in IDX. The determination of sample is carried out by using purposive sampling; sample of this research is the LQ45 index data which is limited on the closure of the end of the month during the period from January 2009 to December 2013. The multiple linear regressions analysis, classic assumption test, goodness of fit/F-test, determination coefficient test (R2) and hypothesis test(t-test) are used as the analysis method. This research uses the monthly data from 2009 to 2013 for each research variable. The result of the research shows that (1) the interest level of BI rates have negative influence to the LQ45 index; (2) world gold price have positive influence to the LQ45 index, (3)crude oil price do not have any significant influence to the LQ45 index; (4) the United States dollar exchange rates (USD) do not have any significant influence to the LQ45 index; (5) Nikkei 225 index have positive influence to the LQ45 index and (6) Straits Times index have positive influence to the LQ45 index. The adjusted R square value is 94.4%. It means that 94.4% of the movement of LQ45 index can be predicted from the movement of these six independent variables. Keywords: LQ45 Index, Macroeconomic, Multiple Regressions Analysis
PENGARUH INTELLECTUAL CAPITAL, PENGUNGKAPAN INTELLECTUAL CAPITAL DAN KARAKTERISTIK PERUSAHAAN TERHADAP NILAI PERUSAHAAN Sriastutik, Wahyu; Priyadi, Maswar Patuh
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 12 (2017)
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This researchis aimed to examine the influence of intellectual capital, intellectual capital disclosure, andcorporate characteristics to the firm value, through annual report which has been prepared by the LQ-45companies in 2012-2015 periods which are listed in Indonesia Stock Exchange (IDX). The corporatecharacteristics in reflected by several indicators, i.e.: firm size, leverage, profitability, and firm age. Thepopulation has been obtained by using purposive sampling method to the LQ-45 companies which are listed inIndonesia Stock Exchange (IDX) from February 2013 to February 2016. Based on the predetermined criteria, 25companies in 2012-2015 periode have been selected as samples. So, 100 sample companies have been used as thecircular. The analysis method has been carried out by using multiple linear regressions analysis and the SPSS(Statistical Product and Service Solutions) application tool. The result of t test shows that intellectual capitaland firm size give negative influence to the firm value. The intellectual capital disclosure, leverage, andprofitabilily give positive influence to the firm value. Mean while, firm age does not give any influence to thefirm value.Keywords: Intellectual capital, intellectual capital disclosure, corporate characteristics, firm value.

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