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All Journal Krisna: Kumpulan Riset Akuntansi JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) EKONOMIS : Journal of Economics and Business JURNAL PENDIDIKAN TAMBUSAI Journal of Applied Management and Accounting Science (JAMAS) Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Journal of International Conference Proceedings JURNAL ECONOMINA JURNAL AKUNTANSI DAN BISNIS Jurnal Indonesia Sosial Teknologi Jurnal Indonesia Sosial Sains International Journal of Application on Economics and Business Integration: Journal Of Social Sciences And Culture Jurnal Inovasi Akuntansi E-JURNAL AKUNTANSI SENEMA Jurnal Akuntansi
RR. Maria Yulia Dwi Rengganis
Universitas Mahasaraswati Denpasar
Arts Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Environmental Science Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Neuroscience Physics Social Sciences Other

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PENGARUH SISTEM PERPAJAKAN DAN SANKSI PAJAK TERHADAP PERSEPSI PENGGELAPAN PAJAK DIMODERASI PREFERENSI RESIKO Luh Putri Mas Mirayani; RR. Maria Yulia Dwi Rengganis
KRISNA: Kumpulan Riset Akuntansi Vol. 15 No. 1 (2023): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.15.1.2023.35-50

Abstract

The taxation system in Indonesia, namely the self-assessment system, requires taxpayers to do their own tax reporting and this is prone to evasion by taxpayers. However, on the other hand, preventive tax sanctions are used as an effort to prevent this. There are inconsistent results from previous studies related to the tax system and tax sanctions on perceptions of tax evasion, so risk preference is used as a moderating variable. Risk preference is the extent to which taxpayers dare to take risks in terms of tax reporting. These three things are closely related to the perception or intention of the taxpayer to commit or not to commit tax evasion. This research was conducted on individual taxpayers at KPP Pratama South Badung. The type of data used is primary data obtained through distributing questionnaires. The sample used is 100 respondents determined by the Slovin formula. The analysis technique used is moderated regression analysis. The results showed that the taxation system has a positive effect on perceptions of tax evasion. Tax sanctions have a negative effect on perceptions of tax evasion, risk preferences are unable to moderate the influence of the tax system on perceptions of tax evasion, and risk preferences strengthen the relationship between tax sanctions and perceptions of tax evasion
Pemanfaatan Sistem Informasi Akuntansi dalam Memoderasi Pengaruh Profesionalisme terhadap Kualitas Pelaporan Keuangan di LPD ABIANSEMAL Rengganis, RR. Maria Yulia Dwi; Bagiana, I Kadek; Dewi, I Gusti Putu Eka Rustiana
Jurnal Akuntansi & Keuangan Unja Vol 11 No 02 (2026): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v11i02.53719

Abstract

This study aims to examine the effect of professionalism and accounting information system (AIS) utilization on financial reporting quality, as well as the role of AIS utilization in moderating the relationship between professionalism and financial reporting quality. The research was conducted at Village Credit Institutions (LPDs) in Abiansemal Subdistrict. The sample consisted of 93 respondents. The data were analyzed using simple linear regression and Moderated Regression Analysis (MRA) with SPSS software. The results showed that professionalism has a positive and significant effect on financial reporting quality. However, partially, AIS utilization does not have a significant effect on financial reporting quality in the MRA model. Furthermore, the study proves that AIS utilization significantly moderates (strengthens) the effect of professionalism on financial reporting quality. These findings imply that high professionalism supported by the utilization of accounting systems will produce better financial reports.
Analisis Signifikansi Pengaruh Dividend Payout Ratio, Earning Per Share dan Debt to Equity Ratio terhadap Return Saham Luh Putri Mas Mirayani; RR. Maria Yulia Dwi Rengganis; I Gusti Ayu Ratih Permata Dewi
Jurnal Inovasi Akuntansi (JIA) Vol. 2 No. 2 (2024)
Publisher : Faculty of Economics and Business, Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v2i2.10315

Abstract

This study examines the influence of Dividend Payout Ratio (DPR), Earning Per Share (EPS), and Debt to Equity Ratio (DER) on Stock Returns in companies listed on the LQ45 Index of the Indonesia Stock Exchange (IDX) during the 2021–2023 period. Using a quantitative approach, this research analyzed data from annual financial reports of 22 companies selected through purposive sampling, with a total of 66 observations. Multiple linear regression analysis was employed to evaluate the relationships between variables. The results indicate that DPR and EPS have a positive and significant impact on Stock Returns, with respective p-values of 0.001. This suggests that higher dividends and improved financial performance significantly enhance stock returns. On the other hand, DER does not have a significant influence on Stock Returns. This study provides practical implications for companies to strengthen their dividend policies and financial performance to attract investors. Investors are recommended to use DPR and EPS as primary indicators in forming an optimal investment portfolio. The findings contribute to the theoretical literature on financial ratios and stock performance in developing markets and suggest opportunities for future research, including additional variables such as macroeconomic factors or market conditions, to enhance Stock Return prediction models.
Tax Management in The Indonesian Banking Sector: The Moderating Role of Independent Commissioners on The Relationship Between Profitability and Firm Size Toward Effective Tax Rate RR. Maria Yulia Dwi Rengganis; Ni Luh Nyoman Sherina Devi; Ni Kadek Dwi Antari; Desak Made Sri Juniasri Dewi
Journal of International Conference Proceedings Vol 8, No 2 (2025): 2025 ICPM Thailand Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v8i2.4127

Abstract

Tax management is a key strategy for business entities to meet their tax responsibilities efficiently and legally. The purpose of this study is to examine how profitability and firm size impacts on tax management, as measured by the Effective Tax Rate (ETR), and the moderating role of independent commissioners in Indonesian banking companies from 2021 to 2023. The results show that profitability has a significant negative effect on ETR, while firm size has no effect. The interaction test shows that independent commissioners significantly moderate the relationship between profitability and ETR by weakening the negative effect. However, independent commissioners' moderating influence on the association between company size and ETR is statistically insignificant. These findings highlight the importance of good corporate governance, particularly the monitoring function of independent commissioners, in encouraging the responsible of tax behavior. The contributions of this study add to the literature on tax management and also corporate governance, and provides knowledge for regulators to strengthen tax compliance mechanisms in the banking sector.
IMPACT OF DIVIDEND POLICY ON FIRM PERFORMANCE: MODERATING ROLE OF CREDIT RISK I Kadek Bagiana; RR. Maria Yulia Dwi Rengganis; Luh Putri Mas Mirayani; Luh Pande Eka Setiawati
Jurnal Akuntansi dan Bisnis Vol. 5 No. 1 (2025): Mei 2025 : Jurnal Akuntansi dan Bisnis (AKUNTANSI)
Publisher : LPPM PoliteknikPratamaKendal- Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v5i1.998

Abstract

This study examines the impact of Dividend Payout Ratio (DPR) on firm performance, measured by Return on Assets (ROA), in Indonesian banking companies, with Non-Performing Loans (NPL) as a moderating variable. Using secondary data from the financial statements of 11 banks listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023, this research employs Moderating Regression Analysis (MRA) to test three hypotheses. The results indicate that DPR has a significant positive effect on ROA, supporting the hypothesis that higher dividend payouts enhance firm performance by attracting and retaining investors and signaling financial health. Conversely, NPL does not have a statistically significant direct effect on ROA, nor does it moderate the relationship between DPR and ROA. This suggests that while DPR is crucial for improving firm performance, the role of credit risk, as measured by NPL, does not significantly alter this relationship in the context of the studied banking companies. The R-squared value of the regression model is approximately 0.53, indicating that DPR and NPL explain 53% of the variability in ROA. These findings imply that dividend policies can be pursued independently of the current levels of non-performing loans, simplifying decision-making processes regarding dividend strategies. However, banks must continue to manage NPLs effectively for overall financial health. The study's limitations include a limited sample size and the exclusion of other potential moderating variables, suggesting areas for future research to provide a more comprehensive understanding of the factors influencing firm performance in the banking sector.
Efek Moderasi Etika Auditor terhadap Hubungan Kompetensi dan Pengalaman Kerja dengan Kualitas Audit pada Kantor Akuntan Publik di Bali RR. Maria Yulia Dwi Rengganis; Ni Luh Nyoman Sherina Devi; A.A. Sagung Istri Pramanaswari; Ida Ayu Nirma Prameswari
JURNAL ECONOMINA Vol. 3 No. 5 (2024): JURNAL ECONOMINA, Mei 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v3i5.1303

Abstract

This research aims to examine the moderating effect of auditor ethics on the relationship between competency and work experience and audit quality at Public Accounting Firms in Bali. The population in this research is all Public Accounting Firms registered in the 2023 IAPI Directory, totaling 19 Public Accounting Firms with 117 auditors. The sampling technique used purposive, to obtain a sample of 72 respondents. The analysis technique used is Moderated Regression Analysis (MRA). The results of this research indicate that the variables of competence and work experience have a positive effect on audit quality, while auditor ethics are unable to moderate the influence of competence and work experience on audit quality.
Co-Authors Anak Agung Sagung Istri Pramanaswari Ariani, Ni Komang Desak Made Sri Juniasri Dewi Dewi, I Gusti Putu Eka Rustiana I Gusti Ayu Made Asri Dwija Putri I Gusti Ayu Ratih Permata Dewi I Gusti Putu Eka Rustiana Dewi I Kadek Bagiana I Komang Aditya Mahendra Putra I Wayan Widnyana Ida Ayu Nirma Prameswari Ida Ayu Ratih Manuari Luh Pande Eka Setiawati Luh Putri Mas Mirayani Ni Kadek Dwi Antari Ni Kadek Julianti Ni Komang Yuli Sapira Ni Luh Laksmi Rahmantari Ni Luh Nyoman Sherina Devi Ni Luh Radha Dewi Dasi Ni Made Inka Prahartini Ni Made Sintya Surya Dewi Prameswari, Ida Ayu Nirma Putu Ayu Anggya Agustina Yura Karlinda Wiasa Putri