cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota surabaya,
Jawa timur
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
 91   92   93   94   95 
PENGARUH NILAI PERUSAHAAN, PROFITABILITAS DAN RISIKO KEUANGAN TERHADAP EARNINGS MANAGEMENT Agustin, Trisia; Hermanto, Suwardi Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 1 (2015)
Publisher : STIESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this research is to find out and to analyze the influence of firm value, profitability, and financialrisk to the earnings management on consumption goods industrial sector manufacturing companies in IndonesiaStock Exchange. The collection of sample are 21 companies with the observation period from 2009 to 2012, so 84observation data have been obtained. The source of secondary data is originated from Indonesia Stock Exchangeand the official website of Indonesia Stock Exchange, http:/www.idx.co.id. The data analysis technique is carriedout by using the multiple linear regressions analysis with the assistance of SPSS program. Based on the result ofthe analysis, it can be conculeded that: (1) firm value has significant influence to the earnings management onconsumption goods industrial sector manufacturing companies in Indonesia Stock Exchange; (2) Profitabilityhas significant influence to the earnings management on consumption goods industrial sector manufacturingcompanies in Indonesia Stock Exchange; (3) Financial risk has significant influence to the earnings managementon consumption goods industrial sector manufacturing companies in Indonesia Stock ExchangeKeywords: firm value, profitability, financial risk and earnings management
PENGARUH UKURAN PERUSAHAAN, AKTIVA BERWUJUD DAN PROFITABILITAS TERHADAP STRUKTUR MODAL Rhosita, Rhosita; Widyawati, Dini
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 12 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research is meant to find out the firm size, tangible asset, and profitability to the capital structure onretail companies which are listed in Indonesia Stock Exchange in 2011-2014 periods. The samples are 10 retail companies which are listed in Indonesia Stock Exchange (IDX) and these companies have been selected by using purposive sampling technique. The analysis technique has been conducted in this research by using multiple regressions and classic assumption which consists of normality test, multicolinearity test, heteroscedasticity test, and autocorrelation test. Meanwhile, the hypothesis test is performed by using goodness of fit and t-test is done by using SPSS 17 version. Based on the result of multiple regressions analysis with the significance level is 5% shows that the firm size which does not have any significant influence and negative influence to the capital structure, the tangible asset which does not have any significant and negative influence to the capital structure and profitability which has significant influence and negative influence to the capital structure. Keywords: firm size, tangible asset, profitability, capital structure
IMPLEMENTASI PAJAK PENGHASILAN BADAN PADA PT. BPR PURIDANA ARTHAMAS Firmansyah, Rachmad; Retnani, Endang Dwi
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 8 (2015)
Publisher : STIESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research is meant to examine the implementation of corporate income tax on PT. BPR Puridana Arthamas Sidoarjo and to find out the implementation of corporate income tax based on the taxing regulation. The research method is qualitative method which is done by using the descriptive analysis. The result of this research shows that PT. BPR Puridana Arthamas has prepared the financial statement of the company based on the prevailing Financial Accounting Standard. Due to the enforcement of the tax regulation then it generates commercial profit and statement and fiscal profit and loss statement. The influence of the implementation of the fiscal correction on PT. BPR Puridana Arthamas has made the fiscal profit and loss statement is larger than the commercial profit and loss statement and it has led income tax to underpayment. The company should follow the development of the tax regulation so obstacles in calculating the payable income tax.Keywords: Corporate Income Tax, Commercial Profit, Fiscal Profit.
PENGARUH PENDAPATAN ASLI DAERAH DAN DANA PERIMBANGAN TERHADAP PENGALOKASIAN ANGGARAN BELANJA MODAL Lestari, Winda Putri; Sapari, Sapari
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 6 (2017)
Publisher : STIESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

ABSTRACTLocal own source revenue and equalization fund the sources of local government revenue. The existence of local own source revenue and equalization fund has made the local government is required to use these funds as efficient as possible and to realize these funds through beneficial development and give satisfaction for community on their own environment. The purpose of this research is to test the influence of local own source revenue and equalization fund to the Allocation of Local Capital Expenditure Budget. The population is all Local Government of districts / cities in East Java Province in 2012-2015 fiscal years. The data is the secondary data which has been obtained from the Audit Board of the Republic of Indonesia East Java Province Representative in the form the result of financial audit report of districts / cities in East Java Province in 2012-2015 fiscal years. The data analysis instrument has been carried out by using multiple linear regressions analysis. Based on the result of the test, it shows that (1) local own source revenue gives positive and significant influence to the Allocation of Local Capital Expenditure Budget of districts / cities in East Java Province in 2012-2015 fiscal years, (2) equalization fund give positive and significant influence to the Allocation of Local Capital Expenditure Budget of districts / cities in East Java Province in 2012-2015 fiscal years.Keywords: Local own source revenue, equalization fund, capital expenditure
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN (SIZE), DAN LEVERAGE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY Warda, Zuhrotul; Widyawati, Dini
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 7, No 2 (2018)
Publisher : STIESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Tujuan dari penelitian ini adalah untuk menguji pengaruh profitabilitas yang diproksikan dengan Return On Equity, ukuran perusahaan dan leverage terhadap pengungkapan Corporate Social Responsibility pada perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia. Populasi yang digunakan dalam penelitian ini adalah seluruh perusahaan yang terdaftar di Bursa Efek Indonesia (BEI). Sampel yang diambil adalah perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2013 sampai 2016. Total sampel penelitian adalah 12 perusahaan dengan jumlah pengamatan sebanyak 48 yang ditentukan melalui purposive sampling. Metode analisis dari penelitian ini menggunakan teknik analisis regresi berganda dengan alat bantu aplikasi SPSS (Statistical Product and Service Solution). Berdasaran hasil analisis dapat disimpulkan bahwa profitabilitas yang diproksikan oleh ROE berpengaruh positif terhadap pengungkapan Corporate Social Responsibility, Ukuran perusahaan (size) berpengaruh positif terhadap pengungkapan Corporate Social Responsibility dan berpengaruh negatif terhadap pengungkapan Corporate Social Responsibility.Kata Kunci: Profitabilitas, Ukuran Perusahaan, Leverage, Corporate Social Responsibility.
PENGARUH SENSITIVITAS ETIS, GENDER, DAN LOCUS OF CONTROL TERHADAP PERILAKU ETIS MAHASISWA Midyarany, Desy; Kurnia, Kurnia
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 4 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research is meant to test the influence to the ethically sensitivity, gender differences, and the different of locus of control to the ethically behavior of the accounting students at School of Economics Indonesia (STIESIA) Surabaya. The samples are 80 students of accounting program at STIESIA Surabaya in 2012-2013 periods. The data analysis technique has been done by using simple linear regressions, goodness of fit and t test in the ethically sensitivity, test the ethically behavior different test is based on gender and locus of control which has been done by using independent sample t-test. The result of t test shows that the ethically sensitivity has influence to the ethically behavior of the accounting students, from the result of different of ethically behavior test which has been done by using independent sample t-test, it has been found that there is an influence of the gender different to the ethically behavior of the accounting students, it has been found that the gender different has influence to the ethically behavior of the accounting students and it does not have any influence to the different of locus of control to the ethically behavior of the accounting students.Keywords: Ethics Sensitivity, Gender, Locus of Control, Ethical Behaviour.
PENGARUH PROFITABILITAS, STRUKTUR ASET DAN UKURAN PERUSAHAAN TERHADAP STRUKTUR MODAL Saswanto, Saswanto; Amanah, Lailatul
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 1 (2017)
Publisher : STIESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research is aimed to find out the influence of profitability, assets structure, and firm size to the capitalstructure. The population of this research is 12 automotive companies which are listed in Indonesia StockExchange. The sample collection technique has been conducted by using purposive sampling therefore, 8companies have been selected as samples. The analysis technique has been done by using multiple linearregressions analysis. The result of the test shows that profitability, assets structure, and firm size are fit / feasibleto be used as the predictor of capital structure. This result indicates that profitability, assets structure, and firmsize is feasible as the explanatory variables of capital structure. The result of the test shows that profitability hasnegative and significant influence to the capital structure, and assets structure has positive and significantinfluence to the capital structure whereas firm size does not have any influence to the capital structure.Keywords: profitability, assets structure, firm size and capital structure.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI VOLUME PEMBIAYAAN PERBANKAN SYARIAH DI INDONESIA Cahyo, Himegah Vivi Tri; Priyadi, Maswar Patuh
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 10 (2017)
Publisher : STIESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

ABSTRACTThis reseacrh is meant to examine the empirical factors which have influence to the Financing Volume BasedProfit Sharing Which consist of The third party funds, the level of profit sharing, Non Performing Financing,and Total Asset in the Sharia Banking which is listed in Indonesia Stock Exchange. The research type is use thequantitative research. The population of this research is Sharia General Bank and the Sharia Business Unitwhich are listed in Indonesia Stock Exchange (IDX) in 2008-2013 periods. The sample collection technique hasbeen done by using purposive sampling. The samples as many as 168 quarterly financial statements of theSharia Banking. The data analysis method has been done by using multiple linear regressions. Based on the dateanalysis result and the hypothesis test it can be concluded that the variables of Third Party Funds and NonPerforming Financing does not have any influence to the financing volume based profit sharing in the ShariaBanking in Indonesia. Meanwhile, the level of Profit Sharing and the Total Assets have positive influence to thefinancing volume based profit sharing in the Sharia Banking in Indonesia.Keywords: Third Party Funds, The level of Profit Sharing, Non Performing Financing, Total Assets,Financing Volume Based Profit Sharing.
ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK DI WILAYAH KPP PRATAMA Wurianti, Exti Lusiani Ega; Subardjo, Anang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 6 (2015)
Publisher : STIESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

One of the elements of state income which is always chosen as the main revenue is tax. This research is meant to examine the consciousness of paying tax has an influence to the compliance of to pay tax, to examine the comprehension and the knowledge to pay tax has an influence to the compliance to pay tax, to examine good perception on tax system has an influence to the compliance to pay tax, to examine whether the service quality to pay tax has an influence to the compliance to pay tax, to examine whether the socialization has an influence to the compliance to pay tax. This research is an associative research. The population is taxpayers in the area of KPP Pratama Surabaya Wonocolo. The sample collection technique has been done by using purposive sampling and 75 taxpayers have been selected as samples. This research applies primary data the questionnaires are issued to the taxpayers and it contains closed questions. The results of the research are: (1) the consciousness of paying tax has an influence to the compliance to pay tax; (2) the comprehension and the knowledge to pay tax has an influence to the compliance to pay tax; (3) the good perception on tax system has an influence to the compliance to pay tax; (4) the service quality to the taxpayers has an influence to the compliance to pay tax; (5) the socialization has an influence to the compliance to pay tax.Keywords: Consciousness, Comprehension and Knowledge to pay Tax, Service Quality, Socialization
PENGARUH PENERAPAN PRINSIP-PRINSIP GOOD CORPORATE GOVERNANCE PADA KINERJA PEGAWAI Andani, Vinda Ari; Riduwan, Akhmad
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 10 (2015)
Publisher : STIESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research is meant to find out the influence of Good Corporate Governance principles which are represented by transparency, accountability, responsibility, autonomy, and fairness to the performance of the employees. The population is 30 employees of PT A.J. Central Asia Raya Surabaya. The data collection is carried out by using the primary data in the form of questionnaires. The multiple linear regressions analysis is applied as the data analysis method. The result of the research shows that (1) transparency has positive influence to the performance of the employees since this principle can improve the transparency of information about the company periodical, punctual and valid; (2) accountability has positive influence to the performance of the employees since accountability regulates how the company should form an audit committee to strengthen the internal control function by the commissioner; (3) responsibility has positive influence to the performance of the employees since responsibility principle regulates the fulfillment of company’s responsibility as the business entity in the society to the entire stakeholders which include related issues in order to realize it as the finest company; (4) autonomy has positive influence to the performance of the employees since autonomy can regulate about how the employee can prevent the occurrence of unnatural domination of the stakeholders; (5) fairness has positive influence to the performance of the employees since it includes the clarity of shareholder rights in order to protect the interest of the shareholders including protection of minority shareholders from fraud.Keywords: Transparency, Accountability, Responsibility, Autonomy, and Fairness

Page 95 of 95 | Total Record : 950

 91   92   93   94   95 

Filter by Year

2012 2018


Reset
Filter By Issues
All Issue Vol 7, No 2 (2018) Vol 7, No 1 (2018) Vol 6, No 12 (2017) Vol 6, No 11 (2017) Vol 6, No 10 (2017) Vol 6, No 9 (2017) Vol 6, No 8 (2017) Vol 6, No 7 (2017) Vol 6, No 6 (2017) Vol 6, No 5 (2017) Vol 6, No 4 (2017) Vol 6, No 3 (2017) Vol 6, No 2 (2017) Vol 6, No 1 (2017) Vol 5, No 12 (2016): Jurnal Ilmu & Riset Akuntansi Vol 5, No 11 (2016): Jurnal Ilmu & Riset Akuntansi Vol 5, No 10 (2016): Jurnal Ilmu & Riset Akuntansi Vol 5, No 9 (2016): Jurnal Ilmu & Riset Akuntansi Vol 5, No 8 (2016): Jurnal Ilmu & Riset Akuntansi Vol 5, No 7 (2016): Jurnal Ilmu & Riset Akuntansi Vol 5, No 6 (2016): Jurnal Ilmu & Riset Akuntansi Vol 5, No 5 (2016): Jurnal Ilmu & Riset Akuntansi Vol 5, No 4 (2016): Jurnal Ilmu & Riset Akuntansi Vol 5, No 3 (2016): Jurnal Ilmu & Riset Akuntansi Vol 5, No 2 (2016): Jurnal Ilmu & Riset Akuntansi Vol 5, No 1 (2016): Jurnal Ilmu & Riset Akuntansi Vol 4, No 12 (2015) Vol 4, No 11 (2015) Vol 4, No 10 (2015) Vol 4, No 9 (2015) Vol 4, No 8 (2015) Vol 4, No 7 (2015) Vol 4, No 6 (2015) Vol 4, No 5 (2015) Vol 4, No 4 (2015) Vol 4, No 3 (2015) Vol 4, No 2 (2015) Vol 4, No 1 (2015) Vol 3, No 12 (2014) Vol 3, No 11 (2014) Vol 3, No 10 (2014) Vol 3, No 9 (2014) Vol 3, No 8 (2014) Vol 3, No 7 (2014) Vol 3, No 6 (2014) Vol 3, No 5 (2014) Vol 3, No 4 (2014) Vol 3, No 3 (2014) Vol 3, No 2 (2014) Vol 3, No 1 (2014) Vol 2, No 12 (2013) Vol 2, No 11 (2013) Vol 2, No 10 (2013) Vol 2, No 9 (2013) Vol 2, No 8 (2013) Vol 2, No 7 (2013) Vol 2, No 6 (2013) Vol 2, No 5 (2013) Vol 2, No 4 (2013) Vol 2, No 3 (2013) Vol 2, No 2 (2013) Vol 2, No 1 (2013) Vol 1, No 12 (2012) Vol 1, No 11 (2012) Vol 1, No 2 (2012) Vol 1, No 1 (2012) More Issue