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All Journal Juara: Jurnal Riset Akuntansi JIA (Jurnal Ilmiah Akuntansi) Widya Akuntansi dan Keuangan Jurnal Bali Membangun Bali International Journal of Education, Social Studies, And Management (IJESSM) Synergy and Society Service Journal Research of Accounting Journal of Artificial Intelligence and Digital Business

Komang Fridagustina Adnantara

Universitas Triatma Mulya

Author-ID : 4085285

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PENGARUH INDEPENDENSI, KOMPETENSI, RED FLAGS DAN TANGGUNG JAWAB AUDITOR TERHADAP KEMAMPUAN AUDITOR DALAM MENDETEKSI KECURANGAN Ni Putu Intan Eka Sari; Komang Fridagustina Adnantara
Journal Research of Accounting Vol. 1 No. 1 (2019): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

The development of an increasingly advanced economy and technology not only have a positive impact on the company but can also have a negative impact because it is used by those who want to benefit instantly.Cheating is often done, among others, manipulating the recording of financial statements, document removal, and profit mark-up that can be detrimental. For this reason, an independent third party that is considered capable of bridging the interests of agents and principals is needed. This research aimed to determine the effect of independence, competence, red flags and auditor responsibility on the auditor's ability to detect fraud. The grand theory used in this research is agency theory. The population of this study are auditors who worked on Public Accounting Firm (KAP) in Bali and listed on Directory of the Indonesian Institute of Certified Public Accountants, Indonesian Accountants Association East Indonesia Regional Coordinator in 2018. This study used a non-probability sampling technique that was purposive sampling with 59 respondents person. The colleted data using by questionnaire a four-point Likert scale to avoid multi interpretable, the central tendency effect is to reduce the bias of the research results on the neutral answers from the respondents. The data analysis technique used in multiple linear regression SPSS 20 (Statistical Pack age For the Social Sciences). The result of this research showed that independence, competence, red flags and auditor responsibilities have an influence on the auditor's ability to detect fraud.Keywords: independence, competence, red flags, auditor responsibility, auditor's ability to detect fraud.

PENGARUH DER, FIRM SIZE, CR, DAN WCTO TERHADAP ROA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2016-2018 Dewa Ayu Nyoman Yogi Linggasari; Komang Fridagustina Adnantara
Journal Research of Accounting Vol. 2 No. 1 (2020): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

This study aims to determine the effect of Debt to Equity Ratio (DER), Firm Size, Current Ratio (CR), and Working Capital Turn Over (WCTO) on Return on Assets (ROA) of manufacturing companies listed on the Indonesia Stock Exchange (IDX). The period of this research is 2016-2018. The study population includes all Manufacturing Companies listed on the Indonesia Stock Exchange during 2016- 2018. The sample selection technique uses a purposive sampling method and data obtained by 47 companies. The data analysis method used is multiple linear regression analysis. The results of this study indicate the Debt to Equity Ratio (DER) has a negative and significant effect on Return On Assets (ROA). Firm Size, Current Ratio (CR), and Working Capital Turn Over (WCTO) have a positive and significant effect on Return On Assets (ROA). Adjusted R Square value of 0.447 means that 44.7% of the Return On Assets (ROA) variable is influenced by Debt to Equity Ratio (DER), Firm Size, Current Ratio (CR), and Working Capital Turn Over (WCTO) variables, while the remaining 55.3% is influenced by other factors not examined in this study.

PENGARUH PROFITABILITAS, SOLVABILITAS, DAN DUKURAN PERUSAHAAN TERHADAP AUDIT REPORT LAG PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2018 Ni Made Yuliana Yunita; Komang Fridagustina Adnantara; Tiara Kusumadewi
Journal Research of Accounting Vol. 2 No. 1 (2020): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

The timeliness of submitting financial statements is a important characteristic for accounting information because of information that has passed by market participants in the process of making decision for investment, because of the information submitted could be lose its relevance value. The purpose of this research is to analyze profitability, solvency, and company size of the audit report lag on listed manufacturing companies on the Indonesia Stock Exchange period 2016 – 2018. This research used 128 population. The research sample was taken using purposive sampling method, thus obtaining 98 samples. Data analysis techniques using documentation by analyzing financial data in the listed report financial manufacturing companies on the Stock Exchange in 2016 – 2018. Testing is done with the classic assumption test, multiple linear regression test, analysis coefficient of determination, F test, and t test. The results showed profitability, solvency, and company size have a positive effect and significant to the audit report lag to the listed audit report lag on the Indonesia Stock Exchange in 2016 – 2018.

PENGARUH PEMAHAMAN PERATURAN PERPAJAKAN, PERSEPSI TARIF PAJAK DAN MOTIVASI MEMBAYAR PAJAK TERHADAP KEPATUHAN MEMBAYAR PAJAK PADA WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA GIANYAR Ni Luh Putu Juliana Asih Ikaraini; Komang Fridagustina Adnantara
Journal Research of Accounting Vol. 2 No. 2 (2021): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

This study aims to determine the effect of understanding tax regulations, perceptions of tax rates, and motivation to pay taxes on tax compliance with individual taxpayers at KPP Pratama Gianyar. Taxes have a big role for state revenue, so the government must make efforts to maximize revenue from the tax sector. Besides that, it also requires high compliance for taxpayers to fulfill their tax obligations. The population in this study is an individual taxpayer who is registered at KPP Pratama Gianyar. The sample in this study was 100 taxpayers. The method of collecting data using a questionnaire. The questionnaire was tested for validity and reliability before collecting research data. The data analysis method used is multiple linear regression analysis. The results of this study indicate the understanding of tax regulations, perceptions of tax rates, and motivation to pay taxes have a positive and significant effect on tax compliance with individual taxpayers at KPP Pratama Gianyar. The value of the coefficient of determination (Adjusted R Square) in this study was 0.835, which means that the Tax Paying Compliance variable was influenced by 83.5% by the variables tested in this study, the rest was influenced by other variables outside of this study.

PENGARUH RASIO LIKUIDITAS, SOLVABILITAS, PROFITABILITAS DAN AKTIVITAS, TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN PROPERTY, REAL ESTATE, AND BUILDING Ni Komang Sariasih; Komang Fridagustina Adnantara; Laras Oktaviani
Journal Research of Accounting Vol. 3 No. 1 (2021): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

This study aims to determine the effect of the Liquidity Ratio, Solvency, Profitability and Activity on Dividend Policy at Property, Real Estate, and Building Companies Listed on the Indonesia Stock Exchange for the 2017-2019 Period. The reason for choosing property, real estate and building companies as objects of research is because the property sector is considered to be still an attractive investment in the midst of a new type of corona virus pandemic that causes Covid-19. Travelio Property Management Business Development Manager Vincentius Christopher considers that currently the benefits that can be taken from property investment are in terms of yield (profits calculated from the annual rental value compared to property prices), not capital gains. The population in this study are property, real estate, and building companies that already exist and are still listed on the Indonesia Stock Exchange for the 2017-2019 period, which consists of 91 companies. The sampling technique used in this study was purposive sampling so that it consisted of 87 companies as the research sample. The data analysis technique used in this study was multiple linear regression. The test results show that the liquidity ratio and profitability ratios have a significant positive effect on dividend policy, the solvency ratio has a significant negative effect on dividend policy, while the activity ratio does not have a significant effect on dividend policy.

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

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 KESESUAIAN TUGAS, PELATIHAN DAN EFEKTIVITAS PENERAPAN SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA KARYAWAN PADA LEMBAGA PERKREDITAN DESA (LPD) PEMAKAI SISTEM DIGITAL DI KABUPATEN BADUNG Ni Putu Dila Ristya Rahayu; Komang Fridagustina Adnantara; Laras Oktaviani
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.v4i1.65

The application of information technology is an important thing to do because information technology has a strategic role for the governance and development of a business entity, including LPD especially in the financial sector. LPD management in badung regency is inseparable from the use of information technology. This information technology is used to manage online transactions, such as paying electricity bills and making financial reports. This study aims to determine the effect of task suitability, training and the effectiveness of the application of accounting information systems on employee performance. The population in this study is the Lembaga Perkreditan Desa (LPD) in Badung Regency with the sample used as many as 168 respondents. The data analysis technique used in this research is multiple linear regression. Based on the results of the study, it can be seen that : (1) the suitability of the accounting information system task has a positive and significant effect on employee performanc. (2) accounting information system training has a significant positive effect on employee performance. (3) the effectiveness of the application of accounting information systems has a significant and positive effect on employee performance. The magnitude of the influence of independent variables on employee performance is 50.7%, while the remaining 49,3% is influenced by other factors outside of this study.

PENGARUH HORIZONTAL EQUITY, VERTICAL EQUITY, EXCHANGE EQUITY, DAN PROCEDURAL FAIRNESS TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA TABANAN Khisya Wulandari; Komang Fridagustina Adnantara; Laras Oktaviani
Journal Research of Accounting Vol. 4 No. 2 (2023): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51713/jarac.v4i2.83

One of the factors that influence taxpayer compliance is the dimension oftax justice which consists of horizontal equity or horizontal tax justice, verticalequity or vertical tax justice, exchange equity or reciprocity given by the taxauthorities to taxpayers, and procedural justice or procedural justice where if thedimension of justice taxes are implemented properly and appropriately, it willincrease taxpayer compliance. The problem in this study is whether the effect ofhorizontal equity (X1), vertical equity (X2), stock exchange equity (X3), andprocedural justice (X4) on individual taxpayer compliance at KPP PratamaTabanan. The phenomenon that occurs is a decrease in tax compliance and also taxrevenue. This research is a quantitative study, the population used is individualtaxpayers at KPP Pratama Tabanan totaling 69,609 people. The sample used was116 respondents who were determined by the convenience sampling method. Thedata analysis technique used is Multiple Linear Regression Analysis, so the resultsof the study namely Horizontal Equity Variables (X1), Vertical Equity (X2),Exchange Equity (X3), and Procedural Justice (X4) have a significant and positiveeffect on Individual Taxpayer Compliance at KPP Tabanan Primary.

HARGA SAHAM PERUSAHAAN MAKANAN DAN MINUMAN PADA BEI DITINJAU DARI KINERJA KEUANGAN TAHUN 2019-2021 Putu Ayu Putri Padmini; Komang Fridagustina Adnantara; Komang Krishna Yogantara
Journal Research of Accounting Vol. 4 No. 2 (2023): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51713/jarac.v4i2.92

In 2020, the obtained revenue of Food and Beverage Company merely showed the percentage of 1.8%, in which this revenue indicated an extreme decline compared to 2021 that reached the percentage of 7.9%. This drastic decline was caused by the worldwide outbreak of Covid-19. Thus, both the rise and fall in stock values were influenced by this phenomenon. This study seeks to determine the impact of CR, DER, TATO, and ROA on the stock prices of food and beverage companies listed on the Indonesia Stock Exchange in 2019–2021 in response to the current scenario. For the objectives of this quantitative study, the food and beverage businesses that were listed on the Indonesia Stock Exchange between 2019 and 2021 made up the research population. 60 observations from 20 food and beverage firms were used as a research sample. Purposeful sampling was used to choose the sample. The gathered information was assessed using multiple linear regression. According to the results of the investigation, ROA had a positive impact on stock prices whereas TATO had a negative one. While TATO had a detrimental influence on firm prices, CR and DER had no impact on stock values.

PENGARUH INVESTMENT OPPORTUNITY SET, KEPEMILIKAN MANAJERIAL, DAN SUSTAINABILYTY ACCOUNTING TERHADAP NILAI PERUSAHAAN Wahyu Agustini; Komang Fridagustina Adnantara; Made Yudi Darmita
Journal Research of Accounting Vol. 5 No. 1 (2023): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51713/jarac.v5i1.102

This study aims to obtain empirical evidence regarding the effect of investment opportunity sets, managerial ownership, and sustainability accounting on firm value in manufacturers listed on the Indonesia Stock Exchange in 2019-2021 because several previous studies have shown inconsistent results. The value of the company is very important because it can affect the perception of investors towards the company so that the company will have more convenience in obtaining funds from investors. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. The sampling technique in this study used a purposive sampling method so as to get 19 companies as a research sample with a total of 57 companies. The data analysis technique used in this study uses multiple linear regression. The test results show that the investment opportunity set has an effect on firm value. Managerial ownership affects the firm value. Sustainability accounting affects the firm value.

Co-Authors Adi, I Ketut Yudana Anastasia Ni Made Natalina Dewa Ayu Nyoman Yogi Linggasari Dewi, Ni Nyoman Sri Rahayu Trisna Gde Herry Sugiarto Asana Gu, Prisila Parisca Lepe I Gusti Ayu Purnamawati Irmawati Juliantari, Ni Luh Manik Khisya Wulandari Komang Krishna Yogantara Laras Oktaviani Made Yudi Darmita Ni Komang Sariasih Ni Luh Putu Juliana Asih Ikaraini Ni Luh Sili Antari Ni Made Ernila Junipisa Ni Made Yuliana Yunita Ni Nyoman Sri Rahayu Trisna Dewi Ni Putu Dila Ristya Rahayu Ni Putu Intan Eka Sari Putu Ayu Putri Padmini Tiara Kusuma Dewi Tiara Kusuma Dewi Wahyu Agustini

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