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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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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PELAPORAN KEUANGAN Pradipta, Dedik Norman; Suryono, Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 3 (2017)
Publisher : STIESIA

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Abstract

This research is aimed to find out empirical evidences about some factors which influence the timeliness offinancial report of manufacturing company which is listed in Indonesia Stock Exchange. Factors which beingtested in this research is firm size, profitability, debt to equity ratio, auditor quality, and audit opinion. Thesamples of this research are 207 manufacturing companies which are listed in Indonesia Stock Exchange in2012-2014 periods and these manufacturing companies have been taken by using purposive sampling method.These factors then are tested by using logistic regressions and its significance level is 5 percent.The result of thisresearch has identified that firm size, profitability, debt to equity ratio and auditor quality has significantinfluence to the timeliness of financial reporting, meanwhile audit opinion does not have any influence to thetimeliness of financial statement of manufacturing companies which are listed in Indonesia Stock Exchange.This is due to the audit opinion on the financial statements drawn up does not affect the management to delivera robust set of reports right or not timeliness.Keywords: timeliness, firm size, financial ratio, auditor quality, audit opinion.
PENGARUH AGRESIVITAS PAJAK, UKURAN PERUSAHAAN, LEVERAGE, DAN ROA TERHADAP CORPORATE SOCIAL RESPONSIBILITY Kusumo, Wahyu Kencono Rukmi Hadi; Asyik, Nur Fadjrih
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 12 (2017)
Publisher : STIESIA

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Abstract

The purpose of this research is to examine the influence of tax aggressiveness (ETR), firm size (SIZE), leverage (LEV), and return on assets (ROA) of corporate social Responsibility (CSR) to the mining companies which are listed in Indonesia Stock Exchange.The samples have been done by using purposive sampling method. The population is all mining companies which are listed in Indonesia Stock Exchange in 2012-2015 periods. 14 mining companies of 56 manufacturing companies have been acquired as samples with 4 year observations period (2012-2015). The data has been analyzed by using multiple linear regression analysis.The results of tax aggressiveness in this research means that costs which have been used for CSR program are addressed to the company to minimize the tax burden. In the firm size, large assets can be used for the costs of the CSR disclosure of the company. Leverage which is owned by the company will make the debtor, creditors, and investors require the company to seek for more information which is related to the CSR, its indicated as effort to obtain appropriate trust. The ROA which is owned by company will become the attention of stakeholders because the environmental impact which has been generated from the exploration.Keywords: tax aggressiveness, firm size, leverage, return on assets, corporate social responsibility.
PENGARUH KARAKTERISTIK PERUSAHAAN PADA LUAS PENGUNGKAPAN SUKARELA DAN IMPLIKASINYA TERHADAP ASIMETRI INFORMASI Damayanti, Diah Laras; Priyadi, Maswar Patuh
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 2 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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The purpose of this research is to test the influence of company’s characteristic on voluntary disclosure and its implications to the asymmetric information. The research is divided into two parts. The first part of the research is to test the influence of company’s characteristic to the voluntary disclosure. The second part of the research is to test the influence of voluntary disclosure to the asymmetric information.This research is carried out by using two regressions analysis models. The first model is done by using multiple linear regressions in order to test the influence of the company’s characteristic to the voluntary disclosure. The second model is done by using simple linear regressions in order to test the influence of voluntary disclosure to the asymmetric information on the company. The sample of the research is the annual reports of the manufacturing companies which are listed on Indonesia Stock Exchange in 2011-2013 periods. 135 annual reports are used as the sample of the research. The result of the research shows that in the first regressions model, the characteristics of the company consist of public stock ownership portion, listing age, firm size, and profitability have influence to the voluntary disclosure which has been made by the company. Other variables which are the liquidity and the size of Public Accountant firm do not have any influence to the voluntary disclosure. On the second regressions model, the result of the research shows that the voluntary disclosure has negative influence to the asymmetric information. Keywords: Characteristic of The Company, Voluntary Disclosure, Asymmetric Information.
MODERASI KEPEMILIKAN INSTITUSIONAL TERHADAP HUBUNGAN PERENCANAAN PAJAK NILAI PERUSAHAAN DENGAN Sartika, Dewi; Fidiana, Fidiana
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 12 (2015)
Publisher : STIESIA

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The purpose of this research is to find out the tax avoidance to the firm value with the institutional ownership as the moderation on the automotive company and component which are listed in Indonesia Stock Exchange during the 2011-2013 periods. The research samples have been selected by using purposive sampling technique and 12 automotive components (36 firm year) which meet the criteria. The regression equation is done by using Moderated Regression Analysis (MRA) as the examiner whether the moderating variabel can strengthen or weaken the correlation among these independent variabels to the dependent variabel. Based on the result of the multiple regressions analysis as the analysis technique with the significance level of 5%, the result of the research shows that: The first hypothesis stated that tax evasion has influence to the firm value it shows a negative correlation. The second hypothesis stated that the institutional ownership does not have any influence to the firm value it shows the negative correlation, and the third hypothesis stated that institutional ownership has positive moderation to the correlation of tax evasion to the firm value.Keywords: Tax Planning, Institutional Ownership, and Firm Value
FAKTOR-FAKTOR YANG MEMPENGARUHI PRAKTIK PERATAAN LABA Elania, Nurul; Amanah, Lailatul
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 9 (2017)
Publisher : STIESIA

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Abstract

ABSTRACTHigh competition in business world has forced companies to have competitive advantage to keep on competing. Whether the corporate performance is good or bad it will give an impact to the firm value and it can give influence to the interest of investors to invest their capital in the company. This research is meant to examine some factors i.e. financial laverage, net profit margin, return on assetsandfirm size which give influence to the smoothing income. Smoothing income is measured by using eckel index calculation. This research is quantitative research. The population is all manufacturing companies which are listed in Indonesia Stock Exchange in 2013-2015 periods. The sample selection has been done by using purposive sampling technique and 65 companies which have meet the criteria have been selected as samples so 195 observations have been obtained. The data analysis technique has been carried out by using multiple regression and SPSS program 20th version. Based on the result of the examination, it can be concluded that Debt to Equity Ratio gives positive influence to the smoothing income, Net Profit Margin does not give any positive influence to the smoothing income, Return on Assets does not give any positive influence to the smoothing income, and firm size does not give any positive influence to the smoothing income.Keywords: Smoothing Income, Financial Leverage, Profitabiliy, Firm Size.
PENGARUH PENGANGGARAN PARTISIPATIF, LOCUS OF CONTROL, DAN KOMITMEN ORGANISASI TERHADAP KINERJA MANAJERIAL Yuliana, Rissa; Riharjo, Ikhsan Budi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 10 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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This research is meant to analyze and test the participative budgeting, locus of control and organizationcommitment to the managerial performance at PT Lea Sanent. Meanwhile, the sample of this research is theemployees who have been working minimal 1 year in the period of budget preparation and the employee isinvolved in the process of budget preparation which starts from the level of supervisor until the level ofmanager. The data collection technique of this research has been obtained by issuing questionnaires. Thisresearch uses primary data which has been collected by using questionnaires which have been issued to therespondents. This research is quantitative method, meanwhile the analysis technique is done by using multiplelinear regressions analysis. The result of this research shows that the participative budgeting, locus of controland organization commitment have positive influence to the managerial performance at PT Lea Sanent.Keywords: participative budgeting, locus of control, organization commitment, managerial performance.
STRUKTUR KEPEMILIKAN, KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN DENGAN KEBIJAKAN HUTANG Trisnabudi, Ardian Noor; Fitria, Astri
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 6 (2015)
Publisher : STIESIA

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The purpose of this research is to examine the influence of the ownership structure and dividend policy to the firm value with the debt policy as the moderating variable on the Food and Beverages which are listed in Indonesia Stock Exchange in 2011-2013 periods. The samples are 10 Food and Beverages companies which are listed in Indonesia Stock Exchange (IDX) and the observation numbers are 30 and they have been selected by using purposive sampling. The hypothesis test has been done by using multiple linear analyses in order to test the influence of ownership structure and dividend policy to the firm value and the debt policy as the moderating variable on the Food and Beverages Companies. In this research, the ownership structure has been measured by using managerial ownership (KM), domestic institution ownership (KID), foreign institution ownership (KIA), public ownership (KP); dividend ownership has been measured by using dividend payout ratio (DPR); debt policy has been measured by using debt ratio to the equity (DER), and firm value (NP) has been measured by using price to book value (PBV) variable. The result of multiple linear regressions shows that ownership structure and dividend policy have influences to the firm value. Meanwhile, the analysis of moderating variable which is done by using interaction test of moderated regressions analysis (MRA) method shows that the debt policy moderates the influence of ownership structure and dividend policy to the firm value.Keywords: Ownership Structure, Dividend Policy, Company’s Debt Policy.
PENGARUH PAD, DAU, DAN DAK TERHADAP BELANJA LANGSUNG Ningsih, Rusiati; Wahidahwati, Wahidahwati
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 5 (2017)
Publisher : STIESIA

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ABSTRACTThis study is aimed to find out whether Local Own Source Revenue, General Allocation Fund and SpecialAllocation Funds give influence to the direct expenditure and the Surplus of Financing Budget and PopulationGrowth as the control variable. The research object is all districts / cities in East Java Province. The sampleshavebeen selected by using purposive sampling technique,so 35 Districts / Cities in East Java province which havemet the criteria have been selected as samples. The data analysis techniques have been done by using multiplelinear regressions analysis. Based on the results of analysis it shows that local own source revenue, Surplus ofFinancing Budgetand Population Growth give positive and significant influenceto the direct expenditure,General Allocation give significant and negative influenceto the direct expenditure, and Special Allocation Funddoes not give any influenceto the direct expenditure. The predictive ability of these five variables to the directexpenditure is 63.3% while the remaining 36.7% is explained by other variables which are not included in thisresearch.Keywords: Local Own Source Revenue, General Allocation Fund, Special Allocation Fund, Direct Expenditure
PENGARUH PROFITABILITAS, STRUKTUR ASET,KEPUTUSAN INVESTASI, DAN RISIKO BISNISTERHADAP STRUKTUR MODAL Zahroh, Fatimatus; Fitria, Astri
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 3 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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Capital structure is one of the standards of trust level of the investors since the good and bad of the capital structure will have a direct effect to the financial position of the company. The purpose of this research is to test the influence of profitability, asset structure, invesment decision and bussiness risk to the capital structure.The samples are food and beverages companies which are listed in Indonesia Stock Exchange (IDX) in 2011-2014 periods. The sample collection techique has been done by using non probability sampling and purposive sampling method, and based on the determined criteria, 11 companies have been selected as samples. This researh has been done by using classic assumption and multiple linear reggressions analysis.The result of the research shows: (1) the profitability has no influence to the capital structure, (2) that structure of assets has influence to the capital structure (3) investment decisions has no influence to the capital structure, and (4) the business risk has no influence to the capital structure.Keywords: Profitability, Asset Structure, Invesment Decision, Business Risk, Capital Structure.
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN, KOMITMEN ORGANISASI DAN GAYA KEPEMIMPINAN TERHADAP KINERJA MANAJERIAL Yunianto, Wisnu Tri; Hermanto, Suwardi Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 1 (2015)
Publisher : STIESIA

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The purpose of this research is to find out the influence of budgeting participation, organizationcommitment, and leadership style to the managerial performance at PT. Kereta Api Indonesia(Persero) Daerah Operasi 8 Surabaya. The research population is the managers and the employees whohave an authority in the process of budgeting at PT. Kereta Api Indonesia (Persero) Daerah Operasi 8Surabaya, and 63 people have been selected as the samples. The sample collection technique has beencarried out by using purposive sampling. The multiple linear regressions analysis is applied as theanalysis technique. The result of the test describes that the influence of budgeting participation,organization commitment, and leadership style variables to the managerial performance is significant.The result of regressions test describes that R² = 0.668 or 66.8% of all variables i.e.: budgetingparticipation, organization commitment and leadership style simultaneously has influence to themanagerial performance. The result of this research has a limitation that the object of the research is onPT. Kereta Api Indonesia (Persero) Daerah Operasi 8 Surabaya so its generalization level is limited.Keywords: Budgeting Participation, Organization Commitment, Leadership Style, andManagerial Performance.

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