Jurnal Riset Akuntansi Dan Bisnis Airlangga
Published by Universitas Airlangga
Articles by issue : Vol 2, No 1 (2017): Jurnal Riset Akuntansi dan Bisnis Airlangga
6
Articles
MENGUAK PERMASALAHAN PERPAJAKAN ECOMMERCE DI INDONESIA DAN SOLUSI PEMECAHANNYA

Pangesti Mulyono, Resha Dwiayu

Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 2, No 1 (2017): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

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Abstract

This article was written to provide opinions on the taxation of e-commerce in Indonesia from the perspective of government policy by using literature study through information obtained through regulations, documents and supporting data. The purpose of writing this article is to provide feedback on e-commerce taxation that occurred in Indonesia with various types of valuations such as transactions and how e-commerce is done in order to find the gap how to levy taxation of e-commerce activities.Research method used is through the review literature review and the previous research then do the analysis to give an opinion. The result of the research is the revenue authority has an important role in realizing the full potential of ecommerce. According to SE-62 / PJ / 2013 there are four types of e-commerce.In Indonesia in the provisions of the applicable Income Tax Law is article 23/26, provided that the payment is received by a state taxpayer who does not have a P3B with Indonesia. Establishment of a regulatory body is required to monitor the traffic of communication through the internet to prevent the occurrence of crime in cybercrime.Keyword : E-commerce Transactions, Indonesian taxes, OECD Models

PENGARUH PERTUMBUHAN PERUSAHAAN, STRUKTUR MODAL, DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN

Dhani, Isabella Permata, Utama, A.A Gde Satia

Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 2, No 1 (2017): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

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Abstract

The purpose of the research is to obtain empirical evidence about the impact of growth, capital structure and profitability to firm value. The sample in this research is manufacturing company which listed in Indonesia Stock Exchange during the period of 2013 –2015. The source of the data of this research was conducted from annual report and sustainability report. This research is using quantitative approach with multiple linear regression analysis method. The result in this research found that growth effect positively to firm value, capital structure effect negatively to firm value  and profitability effect positively to firm value.Keyword : Growth, Capital Structur, Profitability, firm value

DINAMIKA USAHA PENGRAJIN REOG PONOROGO

Kristiyana, Naning, Rapini, Titi

Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 2, No 1 (2017): Jurnal Riset Akuntansi dan Bisnis Airlangga
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Abstract

The prospect of Reogs handicrafts is more exciting because Reogs art is now one of the mainstays of Ponorogo tourism in national and even international scale. This study aims: Knowing the business conditions of craftsmen Reog Ponorogo, and Know the problems faced by the craftsmen Reog Ponorogo. Respondents of this study are Reog Craftsmen in Ponorogo. This research uses Quantitative Descriptive research method. The sample in this study population because the population is less than 100 ie 31 craftsmen. The data were collected by questionnaire. Data analysis in the field using descriptive and quantitative descriptive explorative format. The result of the research is known that the business of reog craft is mostly done downhill. Craftsmen have pioneered the business since about 10-20 years ago. Making a reog craft does not require higher education proved the largest number of artisans have a minimum of elementary education. The total workforce of each craftsman <20 workers. The highest level of labor education is SMP.Productions made monthly can reach the sales target because most of the production is based on orders from retailers. The market share of craft reog to foreign countries such as Malaysia, Korea, America, and others. The main problem of craftsmen is the difficulty in obtaining raw materials such as peacock, tiger skin, cow leather, cow tail, horse tail and high price of raw materials, capital problem.Keyword :     Reog Craftsmen, Business Management, UKM Problems

AUDITOR INDEPENDEN DAN KUALITAS AUDIT : SUATU STUDI EMPIRIS PADA AUDITOR DI KAP JAWA TIMUR

Kurniawansyah, Deddy

Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 2, No 1 (2017): Jurnal Riset Akuntansi dan Bisnis Airlangga
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Abstract

The purpose for this research is to test knowledge,number’s client, peer review to audit quality auditors working in KAP East Java. In this research, we use profesionalisme as Control variable. This study population was auditor’s working in KAP East Java of 610 independent auditor. The sampling used in this study purposive sampling method. Source of data is primary data, obtained from distributed questionares directly and email to auditors working in KAP East Java. This study used multiple regretion analysis to analysis data with the help of the program SPSS 22 edition. The results obtained in this study knowledge, number’s client, and peer review has a positive effect on audit quality auditors working in KAP East Java. For control variable, the results obtained is Profesionalisme has a positive effect on audit quality auditors working in KAP East Java. The results of this study are expected to increase the trust of stakeholders to independent auditors on the quality of the audit. High audit quality reduce asymmetric information and information of the financial statement becomes more relevant and reliable as a basis for decision making.Keyword : Knowladge, Number’s Clients, Peer Review, Audit Quality

PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PERUSAHAAN PUBLIK DI INDONESIA (Studi Empiris Pada Perusahaan Manufaktur di BEI 2012-2014)

Wijayani, Dianing Ratna

Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 2, No 1 (2017): Jurnal Riset Akuntansi dan Bisnis Airlangga
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Abstract

The purpose of this research was to examine the effect of intellectual capital on Return On Assets, Earning Per Share and Return On Equity. The population of this research is manufacturing companies listed on the Stock Exchange the period 20122014, a total sample of companies amounted to 51 samples were taken by using purposive sampling method. The method of analysis in this research is multiple linear regression analysis. The results of this study indicate that intellectual capital significant positive effect on ROA. This condition occurs because if the human resource capacity the better, it is expected to produce profitability Return on Assets increased. Intellectual capital is significant positive effect on EPS. This condition occurs because when intellectual capital is getting better, the public trust in the company, the better, so that the products or services offered by the company is accepted by the community and increasing revenue. Intellectual capital is significant positive effect on ROE. This condition occurs because the intellectual capital increases, the company has been using its capital more effectively to improve human resources, so that the performance of employees to generate increasing profits. Keyword : Intellectual Capital, Financial Performance, Return on Assets, Earning Per Share and Return On Equity

THE EFFECT OF INTERNAL AND EXTERNAL FACTORS TO AUDIT DELAY AND TIMELINESS (Empirical Study From Real Estate, and Property Company In Indonesia)

Mawardi, Rizal

Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 2, No 1 (2017): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

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Abstract

Implementasi Good Corporate Governance (GCG) yang menekankan pentingnya transparansi dan akuntabilitas publik dalam pelaksanaan audit sehingga dalam proses audit membutuhkan jangka waktu yang cukup lama agar menghasilkan kualitas opini yang baik. Informasi keuangan lebih banyak memiliki nilai bagi pengguna laporan keuangan bila disajikan tepat waktu. Terdapat beberapa faktor yang menyebabkan meningkatnya waktu pengauditan (Audit Delay) yang menyebabkan penundaan kelayakan pelaporan keuangan (Timeliness). Peneliti melihat adanya faktor internal dan eksternal perusahaan yang mempengaruhi lamanya waktu pengauditan dan ketepatan waktu pelaporan keuangan. Populasi dan Sampel penelitian ini yaitu pada perusahaan yang menerbitkan Laporan Keuangan di Bursa Efek Indonesia (BEI) tahun 2012-2014. Tekhnik Analsis yang digunakan adalah menggunakan uji statistika Regresi Berganda. Hasil penelitian menunjukan bahwa faktor Internal saja yang mempengaruhi secara signifikan Audit Delay yaitu Profitabilitas, Solvabilitas dan Ukuran Perusahaan, sedangkan untuk variabel Timeliness, faktor yang mempengaruhi secara signifikan yaitu Tingkat Profitabilitas, Solvablitas dan Ukuran Kantor Akuntan Publik. Penelitian ini diharapkan mampu memberikan penambahan pandangan untuk literatur Penundaan Audit dan Ketepatan Pelaporan Keuangan.Keyword :        Faktor Internal, Faktor Eksternal, Audit Delay, Timeliness