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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 PROFITABILITAS, SOLVABILITAS, DAN RASIO PASAR TERHADAP RETURN SAHAM Rufaida, Ida; Hermanto, Suwardi Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 5 (2015)
Publisher : STIESIA

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Abstract

This research is meant to examine the influence of profitability, solvability, and market ratio tothe stock return on the companies which are listed in Indonesia Stock Exchange (IDX). The sampleshave been selected by using purposive sampling technique to the 42 property and real estate companieswhich have published their financial statement and their stocks are still actively traded in IndonesiaStock Exchange (IDX) in the 2011-2013 periods, so 126 financial statements which have met thesample criteria have been obtained. The data analysis has been done by using multiple regressionsanalysis with the independent variables i.e.: Return On Asset (ROA), Return On Equity (ROE), Debtto Equity Ratio (DER), Earning Per Share (EPS), Price Earnings Ratio (PER), and the dependentvariable is Stock Return. The result of this research has found that Return On Equity (ROE) andEarning Per Share (EPS) variables have significant influence to the company’s stock return,meanwhile Return On Asset (ROA), Debt to Equity Ratio (DER) and Price Earnings Ratio (PER)variables do not have any significant influence to the research model.Keywords: Profitability, Solvability, Market Ratio, Stock Return and Multiple Regressions Analysis.
PENGARUH KEPEMILIKAN SAHAM, PROFITABILITAS, LEVERAGE, DAN OPINI AUDITOR TERHADAP AUDIT DELAY Arumsari, Vivien Fitriana; Handayani, Nur
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 4 (2017)
Publisher : STIESIA

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This research is meant to find out whether the influence of stock ownership, profitability, leverage, andauditor opinion to the audit delay on banking companies which are listed in Indonesia Stock Exchangein 2013-2015 periods. This research has been done by using purposive sampling method and appliedquantitative research. The data is the secondary data which is the financial statement of the companywhich has been obtained from www.idx.co.id. The samples are 33 companies with three observationperiods so 99 observation objects have been selected as observation objects. The independent variablesuses stock ownership, profitability, leverage, and auditor opinion to the audit delay. This research hasbeen done by using multiple linear regressions and statistics test the SPSS 20th version. Based on theresult of the research, it indicates that institutional ownership and profitability gives negative influencewhereas managerial ownership, leverage and auditor opinion does not give any influence to the auditdelay.Keywords: Stock ownership, profitability, leverage, auditor opinion, audit delay.
AKUNTANSI PENERIMAAN PAJAK PARKIR DAN RETRIBUSI PARKIR DI KABUPATEN MALANG Kumalasari W, Intan; Widyawati, Dini
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 2 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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This research is meant to find out whether the Revenue Accounting in Malang Regency Government is in compliance with the accrual-based SAP based on Government Regulation No. 71 of 2010 in recording and reporting the revenues of parking taxes and parking retribution. Qualitative research. The research data has been obtained from observation, documentation and interviews with the parties which are relevant to this research. The object of this research is the parking taxes and parking retribution on the Budget Realization Report in 3 (three) year periods i.e. 2012-2014. This research is conducted in Malang Regency Government in the DPPKA and the DPKI of Malang Regency. The research it shows that the recording accounting of the revenues of parking taxes and parking retribution which has been made by DPPKA and DPKI of Malang Regency has been prepared and presented based on the SAKD by the Regulation of the Minister of Home Affair No. 13 of 2006. In the local financial, The government of Malang Regency has not implemented the accrual-based SAP yet and they still implement cash based to accrual. The cash based is for the recognition of revenues, expenditures, and finances in the budget realization report and accrual based is for the recognition of assets, obligations, and equity fund in balance sheet.Keywords: Parking Taxes, Parking Retribution, Government Accounting Standard
FAKTOR-FAKTOR YANG MEMPENGARUHI PRAKTIK PERATAAN LABA PADA PERUSAHAAN MANUFAKTUR Indarti, Tia Sri; Fitria, Astri
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 6 (2015)
Publisher : STIESIA

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Abstract

Information related with the condition and financial performance or even the management performance is required by investors or business practitioners and the government in order to make economic decision. Consideration from various factors generally uses analysis as one of the ways to test whether the information which has been provided have benefits and can give prediction of the condition of the company in the future. The samples are 72 manufacturing companies which are listed in Indonesia Stock Exchange and these companies have been selected by using purposive sampling. The audit financial statement data has been obtained from the Indo-Exchange file. The hypothesis test has been done by using logistic regressions analysis in order to test the influence of operation leverage, profitability, firm size, firm age to the income smoothing are used as the hypothesis test. The classic assumption tests of the research model is the normality test to shows that the model in the research shows an abnormal result which means that the model can be analyzed by using the logistic regressions. Meanwhile, the multicolinearity test, the heteroscedasticity test, and the autocorrelation test do not have any problem. The result of this research shows that financial leverage does not have any positive influence to the income smoothing, profitability does not have any negative influence to the income smoothing, the firm size does not have any positive influence to the income smoothing and the firm company does have any negative influence to the income smoothing.Keywords: Income Smoothing, Operation Leverage, Profitability, Firm Size, Firm age
PENGARUH TRANSPARANSI, TEKANAN EKSTERNAL DAN KOMITMEN MANAJAMEN TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN Safitri, Friska Dian; Riharjo, Ikhsan Budi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 5 (2017)
Publisher : STIESIA

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ABSTRACTThis research is aimed to analyze and to test the effect of transparency, external pressure and managementcommitment to the timeliness of financial reporting. The independent variables are transparency, externalpressure and management commitment whereas the dependent variable is the timeliness of financial reporting.The population is the Financial Management Officer - Local Apparaturs Working Unit (PPK-SKPD) and LocalFinancial Management Officer (PPKD) in the Surabaya city. In this research, based on the criteria which hasbeen done by using purposive sampling, 154 employees have been selected as samples. The data collectiontechniques has been done by issuing questionnaires. The data is the primary data which has been collected byissuing questionnaires to the respondents. The research method is quantitative whereas the analysis techniquehas been done by using multiple linear regression analysis. The results of the research indicates thattransparency, external pressure and management commitment give positive influence and significant impact tothe timeliness of financial reporting.Keywords: transparency, external pressure, management commitment, timeliness of financial reporting.
EVALUASI SISTEM ADMINISTRASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK Anggraeni, Rani; Praptoyo, Sugeng
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 3 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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This research is meant to test the tax administration system that includes organizational structure, organizational strategy, organizational procedures, and organizational culture to the tax compliance at KPP Pratama Surabaya Wonocolo. This research is quantitative. The population is all taxpayers both individual and corporate who are registered KPP Pratama Surabaya Wonocolo. The sample has been done by employing accidental sampling technique and 65 taxpayers who are registered at KPP Pratama Surabaya Wonocolo have been selected as respondents. The data which has been uses in this research are the primary data which has ben obtained by issuing questionnaires and the secondary data has been obtained through library research. This research has been done by using multiple linear regression analysis. The result of the research indicates that partially the organizational structure, organizational strategy, organizational procedures, and organizational culture have positive influence to the tax compliance. Meanwhile, simultaneously the tax administration systems (i.e.: organizational structure, organizational strategy, organizational procedures, and organizational culture) have an influence on the taxpayer compliance. It means that the presence of tax administration systems can improve taxpayer compliance, particularly at KPP Pratama Surabaya Wonocolo.Keywords: Tax Administration System, Organizational Structure, Taxpayer Compliance.
ANALISIS POTENSI PENERIMAAN PAJAK PENERANGAN JALAN DI KABUPATEN SIDOARJO Zakariyah, Eviyanti; Handayani, Nur
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 3 (2015)
Publisher : STIESIA

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The purpose of this research is to analyze the potency of highway lighting tax revenue at the district of Sidoarjo during the years of 2009 to 2013. To find out the potency of the revenue and the effectiveness of highway lighting tax a time series research data is required. The research which applies time series will help to know how the performance of highway lighting tax revenue is. This research is a qualitative research, while the data analysis technique applies the percentage descriptive method. The research is conducted at Dinas Pendapatan, Pengelolaan Keuangan dan Aset (DPPKA) Kabupaten Sidoarjo and PT PLN (Persero) Distribusi Jawa Timur Area Pelayanan Sidoarjo. The calculation of the potency of highway lighting tax revenue describes that the determination Determination of the potential for street lighting tax in Sidoarjo is good enough. Realization also has exceeded a predetermined potential. The Industrial electricity tariff class is a class of electricity customers from PT PLN (Persero) which has the largest potency of highway lighting tax revenue when it is compared to the household and business electricity tariff class. The result of the calculation of the effectiveness of highway lighting tax revenue describes that the collection and the management of the highway lighting tax at district of Sidoarjo already quite effectiveness.Keywords: Highway Lighting Tax, Revenue Potency, Realization and Effectiveness.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT SEKTOR PUBLIK Stefhany, Patrisia; Amanah, Lailatul
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 10 (2017)
Publisher : STIESIA

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ABSTRACTThis research is meant to examine some factors which influence public sector audit quality at the Audit Board of the Repbulic of Indonesia East Java Province representative. The variables in this research are accountability, due professional care, auditor ethics, work experience,and knowledge. Quantitave method has been applied in this research. The data collection method is done by giving written question to the respondents. The data is the primery data which has been obtained by issuing quesionnaires to the respondents. The population in this research is all auditors who have been working at the Audit Board of the Republic of Indonesia East JavaProvince representative. The sample selection has been done by using purposive sampling method and 50 auditors have been selected as samples. The analysis technique has been done by using multiple liniear regressions analysis and the SPSS. The result of the research shows that variables i.e., accountability give positive influence to the public sector quality, due professional care give positive influence to the public sector quality, auditor ethics give positive influence to the public sector quality, work experience give positive influence to the public sector quality,and knowledge give positive influence to the public sector audit quality.Keywords: Accountability, due professional care, auditor ethics, work experience, public sector audit quality
ANALISIS KINERJA KEUANGAN PADA PERUSAHAAN YANG MELAKUKAN AKUISISI Hindryanto, Stefany; Retnani, Endang Dwi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 1 (2017)
Publisher : STIESIA

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This research is meant to test whether there are some differences between financial performances in thecompany which has carried out the acquisition. The financial performance has been measured by usingfinancial ratio i.e. liquidity ratio, activity ratio, solvability ratio and profitability ratio. The population is allcompanies which have carried out the acquisition in 2011-2013 periods are listed in Indonesia Stock Exchange.The sample collection technique has been conducted by using purposive sampling technique and 11 companieswith the research period during 2 years before and after the acquisition have been obtained as samples. Thehypothesis test has been carried out by using non-parametric test i.e. Wilcoxon Signed Rank Test. Based on theresult of the research, it has been found that there are some differences between activity and profitability ratiobefore and after the acquisition. Meanwhile, liquidity and solvability ratio does not have any difference beforeand after the acquisition. It is caused by the synergy which has been obtained from the acquisition activitycannot be seen in the short term period, because a long period of time is required in order to increase thefinancial ratio of the company.Keyword: Acquisition, financial performance, financial ratio
AKUNTABILITAS DAN TRANSPARANSI PERTANGGUNGJAWABAN ANGGARAN PENDAPATAN BELANJA DESA (APBDes Hanifah, Suci Indah; Praptoyo, Sugeng
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 8 (2015)
Publisher : STIESIA

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This research is meant to find out the implementation of accounting and financial management and barriers and efforts that have been made in overcoming barriers to accounting recording and local financial management in the Village of Menganti districk Gresik regency.This research is a descriptive research which is done by using qualitative approach. The primary data and secondary data is used as the source of data. The data collection technique is in the form of field research (field research). The collected data is analyzed by using qualitative descriptive paradigm.The financial management of Kepatihan village has been run on the basis of the Regulation of the Minister of Home Affairs No. 37 of 2007 which shows the accountable and transparent implementation which is reviewed from accountability reporting of Village Budget (APBDesa), but from the accounting recording, further coaching and training is needed, since it has not completely in accordance with the provisions. The main barrier is the lack of effectiveness in the training of local apparatus and the competence of human resources so special and continuous attention from the local village officials is needed.Keywords: Village Budget, Accountabillity and Transparancy.

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