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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 PERTUMBUHAN PENJUALAN, PROFITABILITAS, DAN KEBIJAKAN DIVIDEN TERHADAP PERUBAHAN LABA Silviana, Rima; Asyik, Nur Fadjrih
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 1 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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Abstract

This research is meant to examine whether sales growth, profitability, and dividend policy have influence to the changes in profit. The data is the secondary data. The sample collection method has been done by using purposive sampling method. The analysis technique has been done by using multiple linear regressions. The result of this research shows that sales growth and profitability have positive influence to the changes in profit; it means thatthe size of the sales growth of the company influences therate of changes in profit. If the sales growth is high, the changes in profit will be high as well. Profitabilityin this caseshows theability of the company togeneratenet profiton certain sales. If profitability is high, the changes in profit will be high. The dividend policy does not have any positive influence to the changes in profit; it means thatthe amount ofthe dividends which have been paid by the companyto the shareholdersdo notinfluence the changes in profit.Keywords:Sales Growth, Profitability, Dividend Policy, Changes in Profit.
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, DAN OPINI AUDITOR TERHADAP AUDIT DELAY Armansyah, Fendi; Kurnia, Kurnia
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 10 (2015)
Publisher : STIESIA

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The purpose of this research is to test the influence of firm size, profitability and auditor opinion to the audit delay. The samples are 34 property and real estate companies which are listed in Indonesia Stock Exchange in 2012-2014 periods. The sample collection technique has been done by using purposive sampling method. The data is the secondary data. Prerequisite analysis test which includes normality test, multicolinearity test, heteroscedaticity test and autocorrelation test has been conducted first before the data analysis. The data analysis is done by using multiple linear regressions analysis. The result of the research shows that firm size has significant influence to the audit delay. It indicates that firm size will have an influence to the speed of presenting financial statement to the public. Profitability does not have any influence to the audit delay. It indicates that the ability of the company to generate profit does not have any significant influence to the time period of the delivery of audited financial statement. The auditor opinion has significant influence to the audit delay. It indicates that when the opinion which has been received by the company is getting worse, the audited financial statement will be long to be published.Keywords: firm size, profitability, auditor opinion, audit delay
PENGARUH PENERAPAN PRINSIP-PRINSIP GOOD CORPORATE GOVERNANCE TERHADAP KINERJA PEGAWAI Kholidah, Nur; Mildawati, Titik
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 3 (2017)
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Abstract

This study aimed to examine the effect of the principles of good corporate governance, which is represented bythe openness, accountability, responsibility, independence and fairness of the performance of employees. Thedata used in this study are primary data in the form of a questionnaire with a sample taken 75 employees. Whilethe analytical technique used is multiple linear regression analysis. Based on the results of the feasibility testmodels known that the independent variables consisted of openness, accountability, responsibility, independenceand fairness has a significant influence on employee performance. Based on the next test by using t tests it isknown that all of the principles of Good Corporate Governance positive effect on employee performance, becausesome of the principles of good corporate governance can increase the openness of information on the companyregularly and timely and correctly, in addition the company established an audit committee to strengthen thefunction of internal oversight by the commissioner, the principle of accountability organize the fulfillment ofcorporate responsibility as a business entity in the community to all stakeholders, the principle of independencecan manage how employees are able to avoid the domination of unnatural by stakeholders, as well as theprinciples of fairness include clarity of the rights of shareholders to protecting the interests of shareholders,including the protection of minority shareholders of cheatingKeywords: openness, accountability, responsibility, independence, fairness, employee performance
PENGARUH PERATURAN PERPAJAKAN, PENGETAHUAN, PEMAHAMAN, SERTA TINGKAT PENGHASILAN TERHADAP KEPATUHAN WAJIB PAJAK Rahmawati, Aida; Andayani, Andayani
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 12 (2017)
Publisher : STIESIA

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Abstract

Taxpayer compliance is one of the problems of the implementation of self-assessment system. Therefore, the success of tax collection which has been running by using self-assessment system is determined by the fluctuation level of taxpayer compliance. The purpose of this research is to determine the influence of tax regulation, knowledge and comprehension, as well as income levels toward taxpayer compliance at Tax Office Service (KPP) Pratama Surabaya Sawahan. This research is a quantitative causal research. The population is all individual taxpayers who are registered at the Tax Office Service (KPP) Pratama Sawahan Surabaya. The sample is determined by using purposive sampling method or non-random sample selection, in which the information is obtained by certain consideration. The samples are 61 respondents. The data collection method has been done by issuing questionnaires and the data analysis has been done by using multiple analysis. The result of the research analysis indicates that tax regulation does not give any influence to the taxpayer compliance; knowledge and comprehension gives influence to the taxpayer compliance, and the income level gives influence to the taxpayer compliance.Keywords: Tax regulation, knowledge, comprehension, income level, taxpayer compliance
PENGARUH VARIABEL KEUANGAN DAN VARIABEL INDUSTRI TERHADAP RETURN SAHAM SYARIAH Hawu, Sylfie Aprilia Ajeng Handa; Amanah, Lailatul
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 2 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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Abstract

The purpose of this research is to find out the influence of return on assets, debt to equity ratio, earnings per share,industrial type, and firm size to the stock return. The samples are companies which their stocks are listed in JakartaIslamic Index consistently from 2012 to 2014. The analysis technique has been done by using multiple linearregression analysis, F test and t test. The result of the research shows that ROA has influence to the stock return sincethe regression coefficient value is 1,793 and the t test significance value is 0,038. DER has does not have anyinfluence to the stock return since the regression coefficient value is 0,100 and the t test significance value is 0,359.EPS has influence to the stock return since the regression coefficient value is -0,0002 and the t test significance value is0,008. Industrial type does not have any influence to the to the stock return since the regression coefficient value is -0,092 and the t test significance is 0,189. Firm size has does not have any influence to the to the stock return sincethe regression coefficient value is 0,063 and the t test value is 0,133.Keywords: return on assets, debt to equity ratio, earnings per share, industrial type, firm size.
PENGARUH SISTEM PENGGAJIAN DAN BUDAYA ORGANISASI TERHADAP KINERJA KARYAWAN Permana, Dwi Panji; Ardini, Lilis
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 12 (2015)
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Abstract

The purpose of this research is to find out the payroll system and cultural organization to the performance of theemployees. The object of the research is PT Sampurna Motor. The observation period is conducted in 2014. Thedata is the primary data, it is the primary data which is used in this research i.e. observation, andquestionnaires. The method of the research is quantitative whereas the analysis technique has been carried out inthis research by using multiple linear regressions analysis. The research instrument is in the form ofquestionnaires which are issued to the employees of PT Sampurna Motor. The result of the research shows thatthe payroll system variable has significant and positive influence to the performance of the employees. It meansthat when the payroll system in the company is getting better, so the performance of the company will increaseas well. The cultural organization variable has significant and positive influence to the performance of theemployees. It means that the success of an organization in achieving its objective can improve the performance ofthe employees.Keywords: Payroll System, Organization Culture, Performance of the Employees
FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT PENGEMBALIAN INVESTASI PADA PERUSAHAAN MANUFAKTUR DI BEI Ika Sari, Luthfi Nurmala; Priyadi, Maswar Patuh
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 10 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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The research is aimed to find out what sort of factor which influences the rate of return on investment inthe form of dividends. Investors want to find out the possibility to gain profit in the form of dividends frominvestment. The data is the secondary data that has been obtained from the annual report. The population is allmanufacturing companies which are listed in Indonesia Stock Exchange in 2011-2014 periods, the determinationof sample collection has been done by using purposive sampling and 120 companies have been selected assamples. This research has been carried out by using multiple linear regressions analysis and SPSS program.The result of the research indicates that NPM and DER have positive influence to the return on investment inthe form of dividend (DPR) whereas company growth which is measured by using sales growth has negativeinfluence to the return on investment in the form dividend. However, liquidity and firm size which is measuredby using CR and firm size does not have any influence to the rate of return on investment in the form ofdividend.Keyword: profitability, liquidity, leverage, growth, company size, dividend
PENGARUH ARUS KAS TERHADAP KINERJA KEUANGAN PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Manalib, Silvia Yeni; Handayani, Nur
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 7 (2015)
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The purpose of this research is to measure the effectiveness of manufacturing companies’ performance which is listed in Indonesia Stock Exchange in 2009-2012 periods which is done by seeing the cash flow statement. The cash flow statement consists of operating activity, investment activity and financing activity is one of the alternatives that can be made as the consideration in decision making to measure the effecttiveness of the companies’ performance which are proxy by Return on Equity so it can be improved in the future.The samples are thirty manufacturing companies which are listed in Indonesia Stock Exchange in 2009-2012 periods and they have been selected by using purposive sampling method. The dependent variable is Return on Equity whereas the independent variables are operating activity, investment activity and financing activity. The examination of multiple linear analysis test shows that the correlation between independent variables and dependent variable has occurred. Therefore, it can be assessed and measured by using multiple linear regressions analysis test.The result of Goodness of fit test shows that the independent variables is an explanatory variable of the dependent variable. Moreover, the result of individual parameter significance test (t test) shows that the operating activity has significant positive influence to the Return on Equity whereas the investment activity and financing activity do not have any significant influence to the Return on Equity.Keywords: Operating Activity, Investment Activity, Financing Activity, Return on Equity.
PENGARUH RISIKO, PROFITABILITAS, KEBIJAKAN DIVIDEN, UKURAN, DAN LIKUIDITAS BANK TERHADAP CAPITAL BUFFER Andiani, Legri; Kurnia, Kurnia
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 5 (2017)
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ABSTRACTThis research is meant to examine the influence of risk, profitability, dividend policy, bank size, and bankliquidity the capital buffer rates of commercial conventional banks which are listed in Indonesia Stock Exchange(IDX). The samples have been obtained by using purposive sampling method with certain criteria and 19commercial conventional banks which are listed in Indonesia Stock Exchange in 2012-2015 periods have beenselected as samples. The data analysis techniques has been done by using multiple regression analysis and thedependent variable is capital buffer and the independent variables are Non Performing Loan (NPL), Return onEquity (ROE), Dividen Payout Ratio (DPR), Bank Size, and Loan to Deposit Ratio (LDR) by using SPSS. Theresult of the research indicate that partial Return on Equity (ROE) give negative influence to the Capital Bufferwith its regression -0.162. Meanwhile, Non Performing Loan (NPL), Dividend Payout Ratio (DPR), Bank Size,and Loan to Deposit Ratio (LDR) does not give any influence to the Capital Buffer.Keywords: Capital buffer, NPL, ROE, DPR, bank size, LDR
PENGARUH STRUKTUR MODAL, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN Wulandari, Novi Eka; Suryono, Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 7, No 1 (2018)
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Abstract

Tujuan utama perusahaan adalah memaksimalkan nilai perusahaan. Nilai perusahaan mencerminkankinerja perusahaan yang dapat mempengaruhi persepsi investor terhadap perusahaan yang seringdikaitkan dengan harga saham. Semakin tinggi harga saham semakin tinggi pula nilai perusahaan.Nilai perusahaan dapat memberikan kemakmuran pemegang saham secara maskimum apabila hargasaham meningkat. Penelitian ini bertujuan untuk mengetahui pengaruh Debt to Asset Ratio , Debt toEquity Ratio, Ukuran perusahaan, Return on Asset , Return On Equity , dan Net Profit Marginterhadap nilai perusahaan. Sampel penelitian yang digunakan adalah perusahaan Consumer Goodsyang terdaftar di Bursa Efek Indonesian tahun 2014-2016. Sampel penelitian sebanyak 27 perusahaanconsumer goods, dimana metode yang digunakan adalah purposive sampling. Analisis datamenggunakan alat analisis uji regresi berganda yang didahui dengan uji asumsi klasik yang terdiridari uji normalitas, uji multikolonearirtas, uji heteroskesdastisitas dan uji autokorelasi. Pengujianhipotesis dilakukan dengan menggunakan uji F dan uji T. Hasil penelitian menunjukkan bahwa Debtto Assset Ratio dan Net Profit Margin berpengaruh negatif dan signifikan terhadap nilai perusahaan.Sedangkan Debt to Equity Ratio, Ukuran Perusahaan, Return on Assets dan Return on Equityberpengaruh positif dan siginifikan terhadap nilai perusahaan.Kata Kunci : Nilai Perusahan, Debt to Asset Ratio, Debt to Equity Ratio, Ukuran Perusahaan, Returnon Asset

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