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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 CAPITAL, ASSET, EARNING DAN LIQUIDITY TERHADAP PERUBAHAN HARGA SAHAM BANK Lestari, Saptorini Dyah; Hermanto, Suwardi Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 9 (2015)
Publisher : STIESIA

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This research is meant to examine the influence of capital, assets, earning, and liquidity to the changes of stock price on the banking companies which are listed in Indonesia Stock Exchange. The samples have been selected by using purposive sampling technique to the 31 banking companies which have been published their financial statement in 2011-2013 periods, therefore 93 financial statements which meet the sample criteria have been obtained. The analysis technique has been done by using Multiple Regression Analysis and the independent variables i.e.: Capital Adequacy Ratio (CAR), Non-Performing Loan (NPL), Return Of Asset (ROA), Return Of Equity (ROE), Loan to Deposit Ratio (LDR) and the dependent variable i.e.: Stock Price Change (PHS). The result of the research has found that the Capital Adequacy Ratio (CAR), Return Of Asset (ROA), Return Of Equity (ROE) variables have significant influence to the changes of stock price, meanwhile the Non-performing Loan (NPL), and the Loan to Deposit Ratio (LDR) does not have any significant influence to the stock price, and the Capital Adequacy Ratio (CAR), Non-Performing Loan (NPL), Return Of Asset (ROA), Return Of Equity (ROE), and Loan to Deposit Ratio (LDR) variables have significant influence to the changes of stock price.Keywords: CAR, NPL, ROA, ROE, LDR and PHS
FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY (Studi pada Perusahaan LQ 45 yang terdaftar di Bursa Efek Indonesia) Arifianto, Agil Nur; Riduwan, Akhmad
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 6 (2017)
Publisher : STIESIA

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ABSTRACTThis research is aimed to examine the influence of firm size, profitability, leverage, auditor opinion, PAF quality to the audit delay. This research has been conducted by using LQ 45 companies which are listed in Indonesia stock exchange (IDX) in 2011-2015 periods. The research sample has been done by using purposive sampling method at LQ 45 companies which are listed in Indonesia Stock Exchange (IDX) in 2011-2015 periods. Based on the predetermined criteria 22 companies have been selected as samples. The analysis method has been conducted by using multiple linear regressions analysis. The result of this research shows that: (1) firm size has negative influence to the audit delay because when the firm size is high, it will shorten the audit delay. (2) Profitability has positive influence to the audit delay because when the profit is highit will cause the checking process becomes wide and carefully. (3) Leverage has negative influence to the audit delay because high debt the company will publish its financial statement to minimize risk in capital return. (4) Auditors opinion does not have any influence to the audit delay because issuing an opinion to the financial statement is the final steps of audit process. (5) The PAF quality does not have any influence to the audit delay because the big four do not give any guarantee of the occurrence of timelinessof the submission of the financial statement.Keywords: Audit delay, firm size, profitability, leverage, Public Accountant Firm quality.
EFEKTIVITAS PEMBERLAKUAN UNDANG-UNDANG NOMOR 28 TAHUN 2009 TERHADAP PAD KABUPATEN SIDOARJO Choirunnisa, Choirunnisa; Mildawati, Titik
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 7 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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This research has been conducted in the Department of Revenue, Financial Management and Assets (DPPKA) of Sidoarjo district. The purpose of this research is to find out the contribution of local tax and local retribution to the Local own-sources revenue (PAD), the effectiveness of the enactment of Laws No. 28 of 2009 about the local tax and local retribution (UU PDRD), as well as the efforts of the Department of Revenue, Financial Management and Assets (DPPKA) of Sidoarjo district in order to increase the local tax and local retribution (PDRD) which can support the enhancement of local own-source revenue (PAD). The result of the research shows that the contribution of the local tax to the local own-source revenue is already high whereas the contribution of the local retribution to the local own-source revenue is still low. The effectiveness of local tax and local retribution laws (UU PDRD) experiences enhancement, since the enactment of local tax and local retribution laws (UU PDRD), great authority is given to the local government in the field of local taxation moreover there are 4 additional of new tax types which will be collected by the local government i.e. cigarettes Tax, land and building of rural and urban tax, swallows’ nest Tax, and fees on the acquisition of rights to land and buildings (BPHTB) so that it will increase the local own-source revenue every years.Keywords: Local Tax, Local Retribution, Local Own-Source Revenue.
ANALISIS FAKTOR YANG MEMPENGARUHI OPINI AUDIT TERKAIT GOING CONCERN Saputra, Rudi Eka; Praptoyo, Sugeng
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 2 (2017)
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This research is meant to find out the influence of audit quality, the previous year audit opinion, companygrowth, corporate financial condition, firm size, and audit evidence to the audit opinion related to going concern.The sample selection has been done by using purposive sampling method on go public companies which are listedin Indonesia Stock Exchange (IDX) with the selected criteria i.e. go public companies which have financialstatement data in 2011-2014 periods, these companies have experienced loss after tax at least 2 periods and usedrupiah currency as the reportingcurrency. Based on the sample research method, 188 go public companieshavebeen obtained as samples. The data analysis of this research has been carried out by using logistic regressionsand the statistic test instrument SPSS 23rd version.The result of this research shows that the variable of previousyear audit opinion has positive influence and corporate financial condition has negative influence to the auditopinion which is related to going concern. Meanwhile, the audit quality, company growth, firm size, and auditevidence do not have any significant influence to the audit opinion which is related to going concern.Keywords: audit opinion, corporate financial condition, going concern.
PENGARUH KEPEMILIKAN SAHAM DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP AGRESIVITAS PAJAK Oktaviana, Leska Lely; Wahidahwati, Wahidahwati
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 11 (2017)
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ABSTRACTThis research is meant to find out the influence of share ownership and corporate social responsibility to the tax aggressiveness. This research has been conducted by using manufacturing companies which are listed in Indonesia Stock Exchange (IDX) in 2011 until 2015 periods. The sample of this research has been done by using purposive sampling technique and based on predetermined criteria, 225 manufacturing companies have been selected as samples. The analysis method has been carried out by using multiple linear regressions analysis with the application of SPSS (Statistical Product and Service Solutions). The dependent variable of this research has been done by using tax aggressiveness and the independent variables i.e. share ownership consists of managerial ownership, institutional ownership, and public ownership also corporate social responsibility. The result of this research shows that managerial ownership gives significant and negative influence to the tax aggressiveness meanwhile institutional ownership gives significant and positive influence to the tax aggressiveness, public ownership gives significant and positive influence to the tax aggressiveness, and corporate social responsibility gives significant and positive influence to the tax aggressiveness.Keywords: Managerial Ownership, Institutional Ownership, Public Ownership, Corporate Social Responsibility, Tax Aggressiveness.
PENGARUH SISTEM PERPAJAKAN TERHADAP KINERJA PEGAWAI KANTOR PELAYANAN PAJAK Fitria, Nur Laili; Praptoyo, Sugeng
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 1 (2016): Jurnal Ilmu & Riset Akuntansi
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This research is meant to analyze and to test of the tax systems as measured by the organizational structure, procedures, organization, organizational strategy and organizational culture on employee performance. While the sample of this study were employees who worked in the KPP Pratama Surabaya Krembangan totaling 40 employees. Data collection techniques in this study using a questionnaire. The data used in this research is the primary data collected by sending questionnaires to respondents. The research method in this research is quantitative, while the technique of analysis used in this study using multiple linear regression analysis. The results of the research value of the coefficient of determination of 69.3%, and each of the variables of organizational structure, organizational procedures, organizational strategy and organizational culture have positive influence on employee performance. While using the Feasibility Model all independent variables showed that the model fit for use for further research. Results of testing the hypothesis that the effect of the variable structure of the organization, procedure organization, organizational strategy and organizational culture have a significant effect on the performance of employees.Keywords: organization structure, organization procedure, organization strategy, organization culture, employees’ Performance
ANALISIS PENGARUH KINERJA KEUANGAN DAN ECONOMIC VALUE ADDED TERHADAP RETURN SAHAM Ningsih, Susi Mujia; Hermanto, Suwardi Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 11 (2015)
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This research is meant to examine and to analyze the influence of financial performance to the stock return of transportation service companies which are listed in Indonesia Stock Exchange in 2011- 2013 periods. The independent variables are Return On Assets (ROA), Return on Equity (ROE), Earning Per Share (EPS), Price Earning Ratio (PER) dan Economic Value Added (EVA) to the dependent variable i.e. Stock Return. The research sample has been done by using purposive sampling technique to the 18 companies which have been published their financial statement in 2011- 2013 periods, and 54 financial statements have been met the sample criteria. The data analysis technique has been done by using multiple linear regressions analysis. The result of the research shows that Return on Equity (ROE), Earning Per Share (EPS), Price Earning Ratio (PER) dan Economic Value Added (EVA) variables have influence to the stock return of transportation service companies which are listed in Indonesia Stock Exchange. Meanwhile, Return on Asset (ROA) does not have any influence to the stock return of transportation service companies which are listed in Indonesia Stock Exchange. And the multiple linear regressions model in this research has the value of R2 is 35.1% which means that 35.1% of stock return can be explained by using Return on Assets (ROA), Return on Equity (ROE), Earning Per Share (EPS), Price Earning Ratio (PER) and Economic Value Added (EVA) variables whereas the remaining 64.9% is influenced by other variables outside the model which has been studied.Keywords: Return on Assets, Return on Equity, Earning Per Share, Price Earning Ratio, Economic Value Added, Stock Return.
PENGARUH IFR TERHADAP COE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Purwanti, Sri; Priyadi, Maswar Patuh
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 6 (2016): Jurnal Ilmu & Riset Akuntansi
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The purpose of this research is to test empirically the influence of Internet Financial Reporting (IFR) which consists of IFR index content, IFR index timelines, and IFR index presentation to the Cost of Equity Capital (COE) on the companies which are listed in Indonesia Stock Exchange.This research is a qualitative research. The population is all manufacturing companies which are listed in Indonesia Stock Exchange (IDX) in 2010-2011 periods. The sample collection technique has been done by using purposive sampling method. The samples are 94 manufacturing companies. The data analysis method has been done by using multiple linear regression analysis. Based on the result of the data analysis and hypothesis test, it can be concluded that IFR variable, index content dan index timeliness has negative and significant influence to the COE on manufacturing companies which are listed in Indonesia Stock Exchange. Meanwhile, index presentation has positive and significant influence to the COE on manufacturing companies which are listed in Indonesia Stock Exchange.Keywords: IFR, Index Content, Index Timeliness, Index Presentation, COE
PENGARUH ARUS KAS BEBAS, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP KEBIJAKAN UTANG Putra, Zaka Yahya; Fidiana, Fidiana
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 3 (2017)
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Penelitian ini bertujuan untuk menguji pengaruh arus kas bebas, profitabilitas dan ukuranperusahaan terhadap kebijakan utang pada perusahaan manufaktur sektor barang konsumsi yangterdaftar di Bursa Efek Indonesia. Data yang digunakan dalam penelitian ini adalah data sekunder berupalaporan tahunan. Populasi dalam penelitian ini berupa perusahaan manufaktur sektor barang konsumsiyang terdaftar di Bursa Efek Indonesia selama periode 2012 – 2014. Pemilihan sampel dilakukan denganteknik purposive sampling dengan menggunakan kriteria tertentu sehingga didapatkan sampel sejumlah 27perusahaan yang sesuai dengan kriteria sehingga diperoleh 81 pengamatan. Analisis data yangdigunakan adalah regresi linier berganda dengan menggunakan software SPSS versi 20. Bedasarkan hasilpenelitian disimpulkan bahwa arus kas bebas dan ukuran perusahaan berpengaruh positif terhadapkebijakan utang, hal ini disebabkan karena semakin tinggi nilai arus kas bebasnya dan semakin besarukuran perusahaanya maka semakin tinggi pula aktivitas yang akan menaikkan nilai perusahaan yangberkaitan dengan penggunaan kebijakan utang. Profitabilitas tidak berpengaruh negatif terhadapkebijakan utang, hal ini disebabkan karena pada kenyataannya perusahaan tidak bisa menghindaripenggunaan utang untuk sumber pendanaannya karena perusahaan memerlukan dana yang besar untuktambahan investasinya dan dengan tingkat profitabilitas yang tinggi artinya perusahaan mampumenghasilkan keuntungan yang lebih besar dari modal yang diinvestasikan pada aktivanya yang dapatmemberikan kemudahan dalam memperoleh kepercayaan kreditur untuk meminjamkan dana padaperusahaan walaupun the pecking order theory mengatakan bahwa manajer lebih menyukai dana internal(laba ditahan) dari pada dana eksternal (utang).Kata kunci: kebijakan utang, arus kas bebas, profitabilitas, ukuran perusahaan
PENGARUH AKUNTABILITAS, TRANSPARANSI DAN PENGAWASAN TERHADAP KINERJA PELAKSANAAN ANGGARAN PADA INSTANSI PEMERINTAH Aprianti, Eka Ratna; Riharjo, Ikhsan Budi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 12 (2017)
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This research is meant to examine the influence of accountability, transparency, and oversight to the budgetimplementationperformance. This research is a quantitative research. The population is local apparaturs workunit at the environment of local government of Mojokerto district. The sample collection technique has beencollected by using purposive sampling method. The data collection technique has been done by conducting surveymethod. The data has been done by using primary data in theform of questionnaires which have been issued tothe respondents. The analysis method has been carried out by using multiple linear regressions analysis and theapplication instrument of SPSS (Statistical Product and Services Solutions) 20.0 version. The result of thisresearch shows that the presentation of accountability gives positive influence to the implementationperformance, transparencygives positive influence to the budget implementation performance and oversight givespositive influence to the budget implementationperformance.Keywords: Accountability, transparency, oversight, budget implementation performance.

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