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Deddy Kurniawansyah
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JRABA
Published by Universitas Airlangga
ISSN : 25481401     EISSN : 25484346     DOI : 10.20473
Core Subject : Economy,
Economics, Econometrics & Finance
The Jurnal Riset Akuntansi dan Bisnis Airlangga (JRABA) is a medium for exchanging information and scientific work in the field of Accounting and Business published by the Accounting Study Program, PSDKU Banyuwangi at Airlangga University. JRABA accepts original articles, article reviews, short communications, and technical reports. Published scientific works divided into two disicplines (1) Accounting and (2) Business Administration.This field is further divided into the following specific areas. 1. Business Administration : Finance, Marketing, HR Management, Strategic ` Management, Operation, Ethics, and Entrepreneurship 2. Accounting : Public Sector Accounting, Tax, Finance Accounting, Management Accounting, Audit, Informational System
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 6 Documents
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Search results for , issue "Vol 3 No 1 (2018): Jurnal Riset Akuntansi dan Bisnis Airlangga" : 6 Documents clear
APAKAH MANAJEMEN LABA TERMASUK KECURANGAN ? : ANALISIS LITERATUR Kurniawansyah, Deddy
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 3 No 1 (2018): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jraba.v3i1.46055

Abstract

Many maintain that earnings management is harmful. This literature study explains and describe the issue from the outside perspective of earnings management. This research method used qualitative with literature study. The results of this study are Earnings management is not a fraud. Fraud is an "act ofcriminal deception” or a "deceitfulbehavior which may be punished by law”. Earnings management is within legitimate constraints, implying that the deviation of reported earnings from underlying or economic earnings due to earnings management is legitimate or authorized by accounting standards and corporate laws.The results of this study contribute as add to the treasury of financial accounting literature, especially accounting theory. The results of this research have important implication for regulators and lawmakers. Regulators tend to regardearnings management as harmful and in the need ofimmediate remedial action.
PENGARUH KEBIJAKAN PENDANAAN, KEBIJAKAN INVESTASI, DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN DENGAN RISIKO BISNIS SEBAGAI VARIABEL PEMODERASI (Studi Empiris Pada Perusahaan yang tergabung dalam Indeks LQ45 2011-2015) Reza Zulfikar Alza; A.A Gde Satia Utama
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 3 No 1 (2018): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jraba.v3i1.46056

Abstract

Risk is an integral part of the company's policy considerations. risks can affect the implications of a policy, so measurement and calculation of the effects of risk are required to develop appropriate policies. this study aims to examine whether there is an influence between the policy made by managers in terms of funding, investment, and dividend distribution of corporate value by considering the business risk factors facing the company.The samples of this study are public listed company which listed on the bei in the lq 45 index in a row from 2010-2015. in this study used 16 samples each year during the period of observation, and hypothesis test by using multiple linear regression method.the results of this study indicate that (1) the funding policy has a positive and significant influence on firm value, and business risk moderates the interaction of the effect of funding policy on firm value (2) investment policy has positive and significant influence on firm value, and business risk strengthens the policy relationship investment in corporate value (3) dividend policy has no effect on firm value and business risk does not moderate the effect of dividend policy on firm value. The results of this study contribute to potential investorsto be used as a reference for the policy decided by the manager so as to minimize the risks that may occur
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK Listyowati; Yuli Chomsatu Samrotun; Suhendro
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 3 No 1 (2018): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jraba.v3i1.46057

Abstract

This study is to determine the influence of factors that comply with taxpayer compliance in paying taxes. The variables are sunset policy, tax amnesty, tax sanction, tax awareness, knowledge and understanding about taxes, and tax service as independent variable and taxpayer compliance as dependent variable. Population in this research is all of individual taxpayer registered in KPP Pratama Surakarta with sample used is 100. This study used questionnaires as a research instrument prepared by using Likert scale then analyzed using multiple regression processed with SPSS 17. The results obtained are sunset policy, tax amnesty, tax sanctions, knowledge and understanding of taxes, and tax service has no effect on taxpayer compliance. While tax payer awareness affect taxpayer compliance. The results of this study is expected to be the development of knowledge about taxation, especiallyabout taxpayer compliance in paying taxes. The results of this study are also expected to become a reference tax office to determine tax related policies to improve taxpayer compliance.
AN ANALYSIS OF THE EFFECT OF EARNINGS PERSISTENCE, GOOD CORPOARATE GOVERNANCE, AND ACCRUAL COMPONENT TO EARNINGS QUALITY ON BANKING IN INDONESIA IN 2011-2015 Himmah, Elok Faiqoh
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 3 No 1 (2018): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jraba.v3i1.46058

Abstract

This study aims to examine empirically the effect of earnings persistence, good corporate governance, and the accrual component of the quality of earnings in the banking sector in Indonesia. Data analysis was performed using quantitative descriptive methodthat aims to provide an overview of the nature of things that took place at the time the research was done. The study sample consisted of 25 banks listed on the Indonesia Stock Exchange (IDX) with data for a period of 5 years (2011-2015). The results showed that the accrual component of earnings persistence and significant effect on the quality of earnings. The resulting value is significantly smaller than 0.05. While GCG no significant effect on the quality of earnings in the banking sector in Indonesia, where significant value is greater than 0.05. This Study contributes to the existing Earnings Persistence, corporate governance, accrual component and earnings quality literature in emerging markets. In addition, this study offers some useful insights for regulators and policy makers by testing the effect of Banking Indonesia's reforms on earnings quality
PENGARUH CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE (Perusahaan Pertambangan yang terdaftar di BEI) Sri Mulyani; Anita Wijayanti; Endang Masitoh
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 3 No 1 (2018): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jraba.v3i1.46059

Abstract

The purpose of this research is to know the influence of institutional ownership, independent commissioner, audit committee and audit quality to tax avoidance at mining company listed on BEI year 2014-2016. The population of this study is mining companies listed on the BEI 2014-2016 as many as 46 companies. Sampling used in this research purposive sampling method. Data source is secondary data obtained from company website and BEI website (www.idx.co.id). This study uses multiple regression analysis to analyze data with the help of SPSS 21 edition program. The results of this study indicate that the variables of institutional ownership, audit committee and audit quality have significant influence on tax avoidance, while independent commissioner variable has no significant effect on tax avoidance. The results of this study are expected to be an additional consideration of the management in conducting tax avoidance is correct and efficient without violating applicable tax laws, and can provide additional information for users of financial statements in investment decision making
AKUNTABILITAS PENGELOLAAN KEUANGAN DESA DALAM PERSPEKTIF BUDAYA TRI HITA KARANA Komang Adi Kurniawan Saputra; Putu Budi Anggiriawan; I Nyoman Sutapa
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 3 No 1 (2018): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jraba.v3i1.46060

Abstract

The purpose of this study is to gain an understanding of accountability practices in village financial management in Desa Pakraman Kerobokan, Sawan District, Buleleng Regency. This research with qualitative method through etnometodology approach to approach setting in everyday life. Tri hita karana's data and philosophy as a framework for analyzingthe data obtained from those settings on the research site. The results of this study indicate that in the perspective prahyangan spiritual accountability reflected in the reflection of devotion and faith of village finance managers or village apparatus with activities based on the values and norms contained in religious teachings, and the spirit of work that is seen as a sacrifice and devotion. The practice of accountability of village financial management in the dimensions of human relationships with the natural environment (ecological accountability) can be seen from the activities and involvement of the village apparatus in efforts to preserve the natural environment. And the accountability practices of human relations dimensions with others (economicand social accountability) can be seen from social concerns and various community empowerment programs. The contribution of this theoretical research is to contribute theoretical enrichment that underlies accountability practices in village administrationand its practical contribution, this research can be one of reference for rural apparatus, village companion in its advisory method.

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