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INDONESIA
Jurnal Riset Akuntansi Dan Bisnis Airlangga
Published by Universitas Airlangga
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Core Subject : Economy,
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Articles 6 Documents
Search results for , issue "Vol 4, No 2 (2019): Jurnal Riset Akuntansi dan Bisnis Airlangga" : 6 Documents clear
PENGELUARAN R&D DAN KINERJA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA YANG DIMODERASI OLEH USIA PERUSAHAAN Setiawan, Rahmat; Harmasanto, Denny Hardiko
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 4, No 2 (2019): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31093/jraba.v4i2.165

Abstract

The purpose of this study is to examine the effect of research and development expenditure on the company's financial performance and prove the influence of corporate age moderation. The research population consisting of 140 manufacturing companies listed on the Indonesia Stock Exchange was selected using the purposive sampling method. The final sample size is 113 companies that provide annual financial statements from 2012-2017. The unbalanced panel data analysis uses variables in the company's annual reports that are tested using OLS regression. The results found that companies investing in R&D experienced a 3% increase in sales compared to companies that did not spend in R&D. Further testing also found that the age of the company moderated the relationship between R&D expenditure and financial performance, where older companies that invest in R&D produced 0.1% more sales and 0.6% higher profits than younger companies in the manufacturing industry. The conclusion of this study is that the effect of R&D expenditure on sales and net profit cannot be directly felt in the current year. R&D spending like other types of investment requires time to be able to contribute to the company's sales and net profit. The findings of this study provide support that R&D spending is a driving force for innovation in endogenous growth theories.
SOCIETY 5.0 MILENIAL GENERATION: DIGITAL TALENTS FORMULA OF GLOBAL OPEN GOVERNMENT AND SMART CITIES Prasetyo, Whedy
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 4, No 2 (2019): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31093/jraba.v4i2.176

Abstract

Society 5.0 adalah peran generasi milenial memanfaatkan teknologi yang sudah berkembang. Pemanfaatan untuk mewujudkan global open government dan smart cities sebagai tujuan penelitian ini. Pemanfaatan digital pada Kelompok Harmonis Digital Kota Batu dengan menggunakan etnometodologi. Hasil penelitian diperoleh informasi yang aktual dan faktual dalam mendorong terwujudnya pemerintahan Kota Batu yang baik, bersih dan transparan serta dapat menjawab berbagai tuntutan. Hasil ini memberikan akses dan pengelolaan serta penggunaan informasi secara tepat dan akurat. Proses sebagai bagian tanggung jawab untuk mewujudkan pemerintahan aspiratif dan partisipatif, yang didasarkan pada empat peran generasi milenial; penyediaan informasi, konsultasi, keterlibatan aktif, dan kebersaman.
PENGARUH PENERAPAN E-FILLING, TINGKAT PEMAHAMAN PAJAK, DAN SANKSI PAJAK TERHADAP KEPATUHAN FORMAL WAJIB PAJAK ORANG PRIBADI Solichah, Ninis Nur; -, Isnalita; Soewarno, Noorlailie
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 4, No 2 (2019): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31093/jraba.v4i2.179

Abstract

The purpose of this research to determine the effect of e-Filing implementation, level of tax comprehension, and tax sanction in carrying out their tax obligations. The data were obtained from 178 questionnaires distributed to individual taxpayers who use e-Filing. The population in this research are taxpayers who have used the online SPT reporting program, e Filing. The sample in this research are 178 individual taxpayers. The method of this sampling is using convenience sampling method. The data analysis technique used is multiple linear regression. The result of this research shows that e-Filing implementation, tax sanction and the level of comprehension taxation has significant effect on compliance. The contribution of this research can provide information about the ease of reporting tax returns through e-filing so that more people report taxreturns and pay their taxes and expected to increase knowledge in the field of taxation.
MARKET REACTION ON SWITCHING TO INDUSTRY EXPERT AUDITOR: EVIDENCE FROM THE UK Rahmah, Nur Aulia
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 4, No 2 (2019): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31093/jraba.v4i2.178

Abstract

Penelitian ini bertujuan untuk menguji apakah terdapat sebuah hubungan positif antara cumulative abnormal returns (CAR) dan keputusan perusahaan untuk  menggunakan auditor spesialis industri. Dari 2.097 populasi perusahaan yang terdaftar di London Stock Exchange selama tahun 2003 2013, terdapat 118 sampel perusahaan non-keuangan yang mengganti auditornya dan memiliki data lengkap. Metodologi studi peristiwa digunakan atas data sekunder dari laporan keuangan, database Nexis dan Thomson Reuters Spreadsheet Link. Hasil penelitian menunjukkan bahwa tidak terdapat respon pasar modal yang signifikan ketika perusahaan mengganti auditornya dari non-spesialis industri ke spesialis industri. Akan tetapi, uji t atas CAR menunjukkan bahwa secara umum pasar modal bereaksi secara signifikan terhadap pengumuman pergantian auditor. Hasil ini bermanfaat bagi manajemen dengan mengindikasikan bahwa investor peduli dengan pergantian auditor itu sendiri namun tidak mempertimbangkan spesialisasi industri auditor yang baru. Sehingga manajemen perusahaan harus memberikan perhatian kepada aspek lain yang lebih firm-specific.
MENILAI KEBERHASILAN SISTEM KEUANGAN DESA (SISKEUDES): VALIDASI MODEL KEBERHASILAN SISTEM INFORMASI DELONE DAN MCLEAN Kurnianto, Sigit; Kurniawansyah, Deddy; Ekasari, Wulandari Fitri
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 4, No 2 (2019): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31093/jraba.v4i2.177

Abstract

This study aims to test the success Siskeudes by developing a successful model of the DeLone and McLean information systems into seven dimensions. The population was 151 siskeudes operatos in the village goverments Gresik, Nganjuk, Situbondo. The sampling used in this study a sensus method. Source of data is primer data, obtained questioner from respondend. This study used structural equation modeling (SEM). The results obtained in this study is system quality has a effect on system satisfaction, information quality has a effect on information satisfaction, usefulness has a effect on system satisfaction and information satisfaction, system satisfaction has effect on individual impacts, information satisfaction has a effect on conflict intentions, individual impacts has a effect on organizational impacts, except information qualityto usefulness, system quality to information satisfaction, usefulness to individual impacts, usefulness to organizational impact, system satisfaction to organizational impact, information satisfaction to organizational impact. In addition, the test results show that there are nine pathways that have additional influence through indirect pathways. This finding becomes the basis for the development of a successful model of information systems in eGovernment, for regulators to develop and manage strategies for implementing the Siskeudes application, and as a guide for evaluating the success of Siskeudes.
GREEN ACCOUNTING PADA LOCAL CHAIN MANAGEMENT HOTEL DAN INTERNATIONAL CHAIN MANAGEMENT HOTEL DI BALI ketut, Tri Budi Artani
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 4, No 2 (2019): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31093/jraba.v4i2.159

Abstract

This study aims at identifying whether local chain management hotel and international chain management hotel in Bali have different environmental awareness, environmental responsibility, environmental involvement, environmental accounting reporting, as well as environmental audit. The data used in this study is primary data, which were collected by using instrument that was adapted from Susilo (2008). There are 45 questionnaires that meet the requirements for testing. The results of the Independent Sample T-test analysis show that there is no difference of environmental awareness between local chain management hotel and international chain management hotel in Bali. However, there are differences of environmental responsibility, involvement in protecting the environment, environmental accounting reporting as well as environmental audit between local chain management hotel and international chain management hotel. This study provides an understanding of whether there are differences of the application of green accounting in local hotel chain management and international chain management hotel, something that, to the best of our knowledge, have never been investigated  previously, especially in the hospitality business in Indonesia.

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