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All Journal Krisna: Kumpulan Riset Akuntansi E-JURNAL AKUNTANSI
I Putu Bayu Suyadnya Pratama
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Inflasi, IHSG, Ukuran dan Umur pada Kinerja Reksa Dana Saham Periode 2012 - 2016 I Putu Bayu Suyadnya Pratama; I Dewa Gede Wirama
E-Jurnal Akuntansi Vol 23 No 2 (2018)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2018.v23.i02.p02

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh inflasi, IHSG, ukuran reksa dana dan umur reksa dana pada kinerja reksa dana saham periode 2012 – 2016. Penelitian ini dilakukan pada seluruh reksa dana saham konvensional yang ada di Indonesia pada periode triwulan tahun 2012 – 2016. Metode penentuan sampel dilakukan dengan cara purposive sampling, didapat 58 reksa dana saham sebagai sampel. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linear berganda. Hasil analisis regresi linear berganda menunjukkan bahwa inflasi dan IHSG berpengaruh negatif, ukuran reksa dana berpengaruh positif dan umur reksa dana tidak berpengaruh pada kinerja reksa dana saham. Diketahuinya inflasi dan IHSG berpengaruh negatif serta ukuran reksa dana berpengaruh positif pada kinerja reksa dana saham, mampu untuk membuktikan teori yang digunakan yaitu teori pasar efisien dan juga investor dapat memperhatikan ketiga variabel tersebut agar dapat mengambil keputusan investasi yang tepat. Kata kunci: kinerja reksa dana saham, inflasi, IHSG, ukuran reksa dana, umur reksa dana
DETERMINAN KEPATUHAN WAJIB PAJAK HOTEL I Nyoman Wijana Asmara Putra; Anak Agung Gde Putu Widanaputra; I Putu Bayu Suyadnya Pratama; Ni Luh Tillatama Sidhirastu
KRISNA: Kumpulan Riset Akuntansi Vol. 17 No. 2 (2026): 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.17.2.2026.322-331

Abstract

The government has issued various policies to raise taxpayer compliance, yet studies on regional taxes—such as hotel tax—remain limited. Hotel tax is collected by third parties (hotels) from customers, and this delegated authority can be misused for internal interests. This study examines factors influencing hotel taxpayers’ compliance intentions using the Theory of Planned Behavior. The population comprises 2,642 hotel taxpayers in Denpasar, Badung, Gianyar, and Tabanan. A sample of 100 was drawn via probability sampling using the Slovin formula. Data were gathered through 5-point Likert questionnaires distributed both offline and online. The instrument underwent validity and reliability testing, and responses were analyzed with Structural Equation Modeling–Partial Least Squares (SEM-PLS). Results show that tax morale, taxpayer awareness, tax fairness, trust in government, the power of tax authorities, tax convenience, and tax information positively affect compliance intentions. In other words, higher tax morale and awareness, stronger perceptions of fairness, greater trust in government, stronger perceived authority, easier procedures, and better information are associated with higher intentions among hotel businesses to comply with hotel tax.
Co-Authors Anak Agung Gde Putu Widanaputra Dewa Gede Wirama I Nyoman Wijana Asmara Putra Ni Luh Tillatama Sidhirastu