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Journal : Journal Research of Accounting

PENGARUH JUMLAH PINJAMAN DAN TINGKAT BUNGA PINJAMAN TERHADAP PENDAPATAN LPD DI LPD DESA ADAT BONGKASA I Kadek Diarta; Made Yudi Darmita; Ni Made Ernila Junipisa
Journal Research of Accounting Vol. 2 No. 2 (2021): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (295.564 KB) | DOI: 10.51713/jarac.v2i2.38

Abstract

This study aims to examine the effect of loan amount and loan interest rate on LPD income in Bongkasa traditional village. The dependent variable in this study is income (Y), while the independent variable in thisstudy is the amount of loans (X1), the interest rate on loans (X2). The population of this study were customers of the Bongkasa traditional village LPD. The sample in this study was selected by purposive sampling method and obtained a sample of 119 LPD customers in Bongkasa Traditional Village. The research method used is quantitative research with data analysis using multiple regression analysis processed with the SPSS 22 statistical program. The results of the analysis show the regression model Y = a + b1 X1 + b2 X 2 Y = 6.500 + 0.258X1 + 0.801X2. The conclusions obtained are partially. When viewed from the variable coefficient of Loan Amount (X1), Loan Interest Rate (X2). has a positive and significant influence on LPD Income in the Bongkasa Adat village with a significance value of the amount of loans of 0.258, and the Loan Interest Rate of 0.801 has a significant positive effect on LPD Income in the Bongkasa Adat village. The amount of influence of the amount of loans, and the loan interest rate on LPD income in the Bongkasa traditional village is 70.3% and the remaining 29.7% is influenced by other variables not examined in this study.
PENGARUH UKURAN PERUSAHAAN, STRUKTUR MODAL, DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN YANG TERCATAT PADA INDEKS LQ45 BURSA EFEK INDONESIA TAHUN 2015-2019 Putu Nanda Diantari; Ni Nyoman Sri Rahayu Trisna Dewi; Ni Made Ernila Junipisa
Journal Research of Accounting Vol. 3 No. 1 (2021): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (270.395 KB) | DOI: 10.51713/jarac.v3i1.45

Abstract

The purpose of this research is to determine the effect of company size, capital structure and dividend policy on company value listed on the LQ45 index of the Indonesia Stock Exchange in 2015-2019. The population of this research is 68 companies listed on the LQ45 index in 2015 - 2019. The sample consisted of 25 companies, with a total of 125 observations. The sampling technique used purposive sampling method with certain criteria. The data analysis technique used in this research is multiple linear regression test. The results of this research indicate that company size has a positive and significant effect on the value of companies listed on the LQ45 index of the Indonesia Stock Exchange in 2015-2019, capital structure has a positive and significant effect on the value of companies listed on the LQ45 index of the Indonesia Stock Exchange in 2015-2019, and dividend policy has a positive and significant effect on company value listed on the LQ45 index of the Indonesia Stock Exchange in 2015-2019.
PENGARUH KOMPETENSI, INDEPENDENSI, PROFESIONALISME AUDITOR, PENGALAMAN KERJA, PERILAKU DISFUNGSIONAL DAN KOMITMEN ORGANISASI TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI BALI Anastasia Ni Made Natalina; Komang Fridagustina Adnantara; Ni Made Ernila Junipisa
Journal Research of Accounting Vol. 3 No. 2 (2022): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (443.961 KB) | DOI: 10.51713/jarac.v3i2.59

Abstract

Audit quality is the implementation of audits in accordance with standards so that the auditor is able to carry out the duties and responsibilities of an auditor's profession. The rise of financial scandals that occur affects the confidence of users of financial statements and causes a decline in audit quality. The purpose of this study was to obtain empirical evidence that competence, independence, auditor professionalism, work experience, dysfunctional behavior and organizational commitment can affect audit quality. The population of this research is all auditors who work in Public Accounting Firms in Bali. Sampling technique using Porposive Sampling. The sample used in this study were 62 respondents. The data analysis technique used is multiple linear regression analysis. The conclusion obtained is that competence has a positive and significant effect on audit quality, independence has a positive and significant effect on audit quality. Auditor professionalism has a positive and significant effect on audit quality. Work experience has a positive and significant effect on audit quality. Dysfunctional behavior has a negative and significant effect on audit quality. Organizational commitment has a positive and significant effect on audit quality.
PENGARUH RASIO KEUANGAN TERHADAP RETURN SAHAM PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2020 Putu Indah Devita Sari; Ni Nyoman Sri Rahayu Trisna Dewi; Ni Made Ernila Junipisa
Journal Research of Accounting Vol. 4 No. 1 (2022): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51713/jarac.v4i1.66

Abstract

This study aims to determine the effect of profitability ratios (ROA), liquidity ratios (CR), solvency ratios (DER) and activity ratios (TATO) on stock returns in banking companies listed on the Indonesia Stock Exchange for the 2018-2020 period. The research sample is the financial statements of banking companies listed on the Indonesia Stock Exchange for the period 2018-2020. Sampling using purposive sampling technique. The data analysis technique used multiple linear regression analysis. Based on the results of the study it can be concluded that; 1) Profitability ratio proxied by Return On Assets (ROA) partially has a significant positive effect on Stock Return. 2) The liquidity ratio as proxied by the Current Ratio (CR) partially has a positive and insignificant effect on Stock Return. 3) Solvency Ratio proxied by Debt to Equity Ratio (DER) has a positive and insignificant effect on Stock Return. 4) Activity ratio proxied by Total Asset Turn Over (TATO) partially has a positive and insignificant effect on Stock Return