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INDONESIA
Jurnal Ilmu dan Riset Akuntansi
Published by Seekolah 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 KEPEMILIKAN SAHAM, KEBIJAKAN DIVIDEN, TANGIBILITY, SIZE, DAN PROFITABILITAS TERHADAP STRUKTUR MODAL Laksana, Intan Frintia; Widyawati, Dini
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 4 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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Abstract

Capital structure is an important issue for the company. Good or bad of the capital structure has direct effect to the financial position of the company. In order to deal with this problem, a company should find some alternatives of the selected fund sources. Financial manager should determine the optimal capital structure i.e. the combination of debt and equity which can maximize the firm value. The purpose of this research is to test the influence of stock ownership (managerial ownership and institutional ownership) dividend policy, tangibility (assets structure) firm size and profitability to the capital structure. The sample collection technique has been done by using purposive sampling method, and based on the determined criteria, 45 companies have been selected as samples. This research applies classic assumption test and multiple linear regressions analysis test which has been done by using statistic test of SPSS 20 version. The result of this research shows that institutional ownership, tangibility (assets structure) and firm size have positive influence to the capital structure. The dividend policy and profitability has negative influence to the capital structure. Meanwhile, managerial institution does not have any influence to the capital structure.Keywords: Stock Ownership, Dividend Policy, Tangibility (Assets Structure), Profitability, Capital Structure.
ANALISIS BEBAN PENYUSUTAN ASET TETAP DALAM UNDANG UNDANG PERPAJAKAN ATAS PPh BADAN Sunyatama, Yohana Dini; Ngumar, Sutjipto
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 5 (2017)
Publisher : STIESIA

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Abstract

ABSTRACTThis research is a qualitative research in the form of analysis of financial statements and the lists of fixedassets. The sample is the lists of all fixed assets which are owned by the company and the financial statements ofPT. Bagoes Tjipta Karya. The result of the research shows that the company has applied straight-line depreciationmethod for all fixed assets with 8 years useful life. The researcher analyzes the calculation of depreciation expenseby comparing the calculation of depreciation expense of fixed assets which is based on Financial AccountingStandards and tax law at PT Karya Bagoes Tjipta The amount of income tax in accordance with FinancialAccounting Standards in 2013-2015 periods is amounted to Rp. 154,146,781 whereas according to the provisionsof the tax law is amounted to Rp. 148,927,007 so there is a difference about Rp. 5,219,774.It can be concluded thatthe company has already applied the depreciation method in accordance with Financial Accounting Standards andtax law i.e. the straight line method, but there is an error to the depreciation tariff of each rate of fixed assets, inwhich it leads to the changes in the company profits which give an impact on the amount of Corporate Income Taxwhich has to be paid by PT Karya Bagoes Tjipta.Keywords: income taxes, depreciation, corporate income tax
PENGARUH MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK Irmayani, Ririn
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 1 (2015)
Publisher : STIESIA

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Abstract

The purpose of this research is find out the influence of the modernization of tax administration system which includes the modernization of organization structure, the modernization of organization procedures, the modernization of organization strategy, and the modernization of organization culture to the compliance of the taxpayers. The result describes that the modernization of organization procedures variable has positive influence to the compliance of the taxpayers whereas the modernization of organization structure variable, the modernization of organization strategy and the modernization of organization culture do not have any influence to the compliance of the taxpayers. It can be concluded that the modernization of organization structure, the modernization of organization strategy, and the modernization of organization culture cannot be used as an effort to improve the compliance of the taxpayers.Keywords: The Modernization of Tax Administration System, The Modernization of Organization Procedures, the Compliance of The Taxpayers
MEKANISME CORPORATE GOVERNANCE DAN KINERJA KEUANGAN PADA PERUSAHAAN YANG MENGALAMI FINANCIAL DISTRESS Hadi, Selfi Anggraeni Fauziah
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 5 (2014)
Publisher : STIESIA

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Abstract

The purpose of this research is to test the influence of corporate governance mechanism (InstitutionalOwnership, Managerial Ownership, Board of Directors, and Board of Commissioners), Liquidity, Leverage, andOperating Capacity to the Financial Distress. The result of the research shows that Institutional ownership hasno influence to the financial distress. Managerial ownership has no influence to the financial distress. Board ofDirectors has no influence to the financial distress, Board of Commissioners has negative influence to thefinancial distress, liquidity has no influence to the financial distress, leverage has no influence to the financialdistress, and operating capacity has positive influence to the financial distress.Keywords : Corporate Governance Mechanism, Liquidity, Leverage, Operating Capacity
PENGARUH GROWTH SALES, PROFITABILITAS, OPERATING LEVERAGE, DAN TAX RATE TERHADAP KEBIJAKAN HUTANG Geovana, Rosella Selvilita; Andayani, Andayani
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 4 (2015)
Publisher : STIESIA

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Abstract

Debt policy is the policy of funding decision in which the management of the company gains the funding to finance the operational activities. The funding decision is meant to measure to what extent the company use its debt. This research is meant to test the influence of growth sales, profitability, operating leverage, and tax rate to the debt policy.The result of the research shows that the research regression models do not have any multicolinearity, heteroscedasticity, , and autocorrelation syndrome and the data has been normally distributed. The result of multiple linear regression analysis shows that growth sales has positive influence to the debt policy; profitability has negative influence to the debt policy; operating leverage has positive influence to the debt policy, and tax rate does not have any influence to the debt policy.Keywords:Growth Sales, Profitability, Operating Leverage, Tax Rate, and Debt Policy
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN PERBANKAN Sulistyowati, Sulistyowati; Fidiana, Fidiana
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 1 (2017)
Publisher : STIESIA

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Abstract

The purpose of this research is to analyze the influence of good corporate governance to the financialperformance which consists of board of director, board of commissioner, independent commissioner, and auditcommittee to the financial performance of banking companies in Indonesia in 2012-2014 periods.The sampleshave been selected by using purposive sampling technique, based on the determined criteria 30 companies havebeen selected as samples. The result of this research shows that: (1) Board of directors has positive influencebecause the greater number of the board members can lead to more conflicts, but the number can provide analternative solution to a problem that is increasingly diverse in board members (2) Board of commissioners haspositive influence because when the member of commissioners that much , the control to the board of directors isgetting better (3) Independent commissioner doesn’t have influence because the existence of independentcommissioner in a company is formality only to fulfill the regulation(4) Audit committee doesn’t have influencebecause the duties of audit committee is to help the board of commissioners to control the reporting process offinancial statement by the management to improve the credibility of financial statements.Keywords: Good Corporate Governance, Board of Directors, Independent Commissioners, Audit Committee,CFROA.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN: GOOD CORPORATE GOVERNANCE VARIABEL MODERATING Latupono, Siti Sapia; Andayani, Andayani
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 8 (2015)
Publisher : STIESIA

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Abstract

The purpose of this research is to gain empirical evidences to the examination of the influenceof corporate social responsibility (CSR) to the firm value, the examination of the influence ofgood corporate governance to the firm values and the examination of the influence of corporatesocial responsibility which is moderated by good corporate governance to the firm value. Thesample collection technique has been done by using purposive sampling method. The dataanalysis techniques are multiple regression analysis and hypothesis test which is done by usingSPSS 20 version. Based on the results of the hypothesis test, it shows that corporate socialresponsibility has influence on the firm value and good corporate governance which is proxy bymanagerial ownership can influence the correlation between corporate social responsibility andfirm value.Keywords: Firm Value, Good Corporate Governance, and Corporate Social Responsibility.
ANALISIS PENYEDIAAN FASILITAS UMUM OLEH PEMKOT SURABAYA Melinawati, Minarsih
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 9 (2013)
Publisher : STIESIA

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Abstract

The purpose of this research is the performance of Surabaya municipal in providing flats on Jl. Urip Sumoharjo no. 42. The descriptive study is type of research which is applied in this research. The qualitative descriptive isapplied in this research as the data analysis technique in this research in order to find out the characteristic ofrent rates, facility, location and environment of the flats on Jl. Urip Sumoharjo no 42 and then it is analyzed and it gives a conclusions based on the result of the analysis. This research responder is dweller of flats UripSumoharjo. The result of this this research indicates that the rent rate, facility, location and environment of theflats on Jl. Urip Sumoharjo no. 42 is already in appropriate with the prevailing rules in the Surabaya municipal.The aspect of rent rate of the flats indicates that the tenant of the flats do not satisfy with the rent rate which is asmuch as Rp 104,000 per month. The aspect of facilities of the flats indicate that the tenants of the flats feel quitesatisfied with the existing facilities of the flats of Jl. Urip Sumoharjo. The aspect of location indicates that thetenants of the flats feel satisfied with the location which is located in the center of Surabaya. The aspect ofenvironment indicate that the tenants of flats feel very satisfied with the environment of the flats UripSumoharjo.  Keywords:  public facility providing, flats, Municipal of Surabaya
PENERAPAN GOOD CORPORATE GOVERNANCE PADA PT PERKEBUNAN NUSANTARA Wulandari, Wulandari
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 11 (2013)
Publisher : STIESIA

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Abstract

The research was conducted at PT Perkebunan Nusantara XII (Persero) in order to determine the implementation of Good Corporate Governance and the problems occurred during the implementation The result of research shows that PT Perkebunan Nusantara XII (Persero) awarded as good based on the assessment. The implementation of Good Corporate Governance in the company demonstrated by the implementation of the principles of good corporate governance, the principles of openness with the transparency during the process the Board of Directors appointment through the fit and proper test, the principle of accountability to the clarity of the functions and responsibilities of the companys organs through the organizational structure, the principle of the Responsibility program corporate social responsibility, the principle by appointing an independent auditor which is the Public Accountant Hertanto Sidik and friends to audit the financial statements and the last principle of fairness is shown by the different regulations concerning the management of the company. Some of the obstacles are the absence of transparency in the election of the members on the Board of Commissioners, the system of reward and punishment has not been executed by the company, minutes of meetings do not meet the dynamics of the meeting, it is not yet published the Decree on independent Commissioners, and the annual report of 2010 has not been uploaded yet. Keywords: Good Corporate Governance, Transparency, Accountability, Responsibility, Independent, Fairness.
PENGARUH KECERDASAN EMOSIONAL DAN MINAT BELAJAR TERHADAP TINGKAT PEMAHAMAN AKUNTANSI Fanikmah, Dian Ariami; Kurnia, Kurnia
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 7 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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This research is meant to analyze the influence of emotional intelligence and the interest learning of the students to the comprehension level of accounting. This research applies survey method which uses primary data which has been obtained by issuing questionnaires. The population is the students in the last semester in the faculty of Economics in Accounting major at Indonesia School of Economics (STIESIA) Surabaya. The samples are 96 students. The independent variables are emotional intelligence (KE), and interest in learning (MB), meanwhile the dependent variable is the comprehension level of accounting (TPA). The measurement of emotional intelligence consists of self-knowledge aspect, self-control aspect, motivation aspect, empathyandsocialskills aspect. The multiple linear regressions analysis is used as the data analysis technique. The result of the research shows that the emotional intelligence and interest in learning variables have significant influence to the comprehension level of accounting and the interest in learning factor has more dominant influence to the comprehension level of accounting than the emotional intelligence factor.Keywords:Emotional Intelligence, Students’ Interest in Learning, Comprehension Level of Accounting

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