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All Journal Juara: Jurnal Riset Akuntansi JIA (Jurnal Ilmiah Akuntansi) Jurnal Ilmiah Akuntansi dan Bisnis Widya Akuntansi dan Keuangan Journal of Applied Management and Accounting Science (JAMAS) Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) International Journal of Accounting & Finance in Asia Pasific Journal of International Conference Proceedings Jurnal Inovasi Akuntansi SENEMA
I Putu Edy Arizona
Universitas Mahasaraswati Denpasar
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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PENGARUH PROFITABILITAS, KEPEMILIKAN KELUARGA, DAN GOOD CORPORATE GOVERNANCE TERHADAP PENGHINDARAN PAJAK (Studi pada Perusahaan Manufaktur di Bursa Efek Indonesia) Subagiastra, Komang; Arizona, I Putu Edy; Mahaputra, I Nyoman Kusuma Adnyana
Jurnal Ilmiah Akuntansi Vol 1, No 2 (2016): Volume 1, Nomor 2, Tahun 2016
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (316.336 KB) | DOI: 10.23887/jia.v1i2.9994

Abstract

ABSTRAKPenelitian ini bertujuan untuk menguji pengaruh profitabilitas, kepemilikan keluarga dan good corporate governance terhadap penghindaran pajak dengan berfokus pada perusahaan-perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada periode tahun 2011-2014. Metode sampling yang digunakan adalah purposive sampling dengan sampel dari 30 perusahaan selama periode pengamatan 4 tahun berturut-turut sehingga menghasilkan total 120 sampel. Alat analisis yang digunakan dalam penelitian ini adalah analisis regresi linear. Hasil pengujian menunjukkan bahwa laba atas aset sebagai proxy dari profitabilitas berpengaruh positif terhadap penghindaran pajak. Kepemilikan institusional dan proporsi dewan komisaris independen sebagai proxy dari good corporate governance juga menunjukkan pengaruh positif terhadap penghindaran pajak.                                                                                          Kata kunci: profitabilitas, kepemilikan Keluarga, tata kelola perusahaan, penghindaran pajak ABSTRACTThis study aimed to examine the effect of profitability, family ownership and good corporate governance on tax evasion by focusing on manufacturing companies listed in Indonesia Stock Exchange in the period 2011-2014. The sampling method used was purposive sampling with a sample of 30 companies during the observation period of 4 years in a row so as to produce a total of 120 samples. The analytical tool used in this study is the linear regression analysis. The test results showed that the return on assets as a proxy of a positive effect on the profitability of tax avoidance. Institutional ownership and the proportion of independent board as a proxy of good corporate governance also showed a positive effect on tax evasion.Keywords: profitability, family ownership, corporate governance, tax evasion
KINERJA MANAJERIAL LPD DALAM PERSPEKTIF PARTICIPATIVE BUDGETING, KOMITMEN ORGANISASI DAN MOTIVASI Wedasari, Desy; Arizona, I Putu Edy
Jurnal Riset Akuntansi (JUARA) Vol 8 No 1 (2018): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (252.9 KB)

Abstract

Lembaga Perkreditan Desa (LPD) is a village-owned financial institution that is required for its managerial management. Some of the factors that can affect managerial performance are the participation of budgeting where by participating in the budgeting managers will feel responsible so that will improve managerial performance. Another factor that can affect is organizational commitment that is a belief not to leave the organization and motivation which is the impetus to work harder. This study aims to determine and prove empirically the influence of budgetary participation, organizational commitment, and motivation to managerial performance on all LPDs in Denpasar City and Badung regency. Data collection techniques using survey method and data analysis used is multiple linear regression. The results showed that the variable of budgetary participation, organizational commitment and motivation had a significant positive effect on the managerial performance of LPD.
CORPORATE GOVERNANCE DAN NILAI PERUSAHAAN Sunarwijaya, I Ketut; Arizona, I Putu Edy
Jurnal Riset Akuntansi (JUARA) Vol 8 No 2 (2018): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (511.973 KB)

Abstract

Institutional share ownership can professionally monitor the progress of their investments so that the level of management control is so high that it can ultimately suppress the potential for fraud. While the effectiveness of the board of commissioners in balancing the strength of the CEO is strongly influenced by the level of independence of the board of commissioners. In addition, the Audit Committee has the authority to implement and certify investigations into issues within the scope of its responsibilities with the task of assisting the board of commissioners. This study uses corporate governance proxied with institutional ownership, independent commissioners, and audit committees as independent variables. The purpose of this study is to determine the effect of institutional ownership, independent commissioners, and audit committees on corporate value. This research is conducted in Indonesia Stock Exchange year 2013-2016. Determination of the sample using purposive sampling method to obtain 100 research samples. Data analysis used in this research is multiple linear regression analysis. The test results indicate that the variable of institutional ownership, independent commissioner, and audit committee have a positive effect on company value. This is indicated by the value of the regression coefficient and the significance level of each variable of 1.051 and 0.026; 0.078 and 0.035; and 0.076 and 0.033.
PENGARUH RASIO KEUANGAN TERHADAP RETURN SAHAM DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL INTERVENING Sukrada, I Ketut; Merawati, Luh Komang; Arizona, I Putu Edy
Jurnal Riset Akuntansi (JUARA) Vol 9 No 1 (2019): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (412.744 KB)

Abstract

This study aims to examine the effect of financial ratios on stock returns with Corporatesocial responsibility as an intervening variable in manufacturing companies listed on the IndonesiaStock Exchange in 2015 - 2017. The population of this study includes 156 manufacturingcompanies in the Indonesia Stock Exchange with purposive sampling techniques obtained 52companies with a research period of 2015 - 2017. Data analysis methods used are path analysis.Based on the results of data analysis, it shows that; (1) financial ratios have a positiveeffect on stock returns; (2) corporate social responsibility is not an intervening variable the influenceof financial ratios on stock returns.
KINERJA MANAJERIAL LPD DALAM PERSPEKTIF PARTICIPATIVE BUDGETING, KOMITMEN ORGANISASI DAN MOTIVASI Desy Wedasari; I Putu Edy Arizona
Jurnal Riset Akuntansi (JUARA) Vol. 8 No. 1 (2018): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v8i1.35

Abstract

Lembaga Perkreditan Desa (LPD) is a village-owned financial institution that is required for its managerial management. Some of the factors that can affect managerial performance are the participation of budgeting where by participating in the budgeting managers will feel responsible so that will improve managerial performance. Another factor that can affect is organizational commitment that is a belief not to leave the organization and motivation which is the impetus to work harder. This study aims to determine and prove empirically the influence of budgetary participation, organizational commitment, and motivation to managerial performance on all LPDs in Denpasar City and Badung regency. Data collection techniques using survey method and data analysis used is multiple linear regression. The results showed that the variable of budgetary participation, organizational commitment and motivation had a significant positive effect on the managerial performance of LPD.
CORPORATE GOVERNANCE DAN NILAI PERUSAHAAN I Ketut Sunarwijaya; I Putu Edy Arizona
Juara: Jurnal Riset Akuntansi Vol. 8 No. 2 (2018): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v8i2.113

Abstract

Institutional share ownership can professionally monitor the progress of their investments so that the level of management control is so high that it can ultimately suppress the potential for fraud. While the effectiveness of the board of commissioners in balancing the strength of the CEO is strongly influenced by the level of independence of the board of commissioners. In addition, the Audit Committee has the authority to implement and certify investigations into issues within the scope of its responsibilities with the task of assisting the board of commissioners. This study uses corporate governance proxied with institutional ownership, independent commissioners, and audit committees as independent variables. The purpose of this study is to determine the effect of institutional ownership, independent commissioners, and audit committees on corporate value. This research is conducted in Indonesia Stock Exchange year 2013-2016. Determination of the sample using purposive sampling method to obtain 100 research samples. Data analysis used in this research is multiple linear regression analysis. The test results indicate that the variable of institutional ownership, independent commissioner, and audit committee have a positive effect on company value. This is indicated by the value of the regression coefficient and the significance level of each variable of 1.051 and 0.026; 0.078 and 0.035; and 0.076 and 0.033.
PENGARUH RASIO KEUANGAN TERHADAP RETURN SAHAM DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL INTERVENING I Ketut Sukrada; Luh Komang Merawati; I Putu Edy Arizona
Juara: Jurnal Riset Akuntansi Vol. 9 No. 1 (2019): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v9i1.307

Abstract

This study aims to examine the effect of financial ratios on stock returns with Corporatesocial responsibility as an intervening variable in manufacturing companies listed on the IndonesiaStock Exchange in 2015 - 2017. The population of this study includes 156 manufacturingcompanies in the Indonesia Stock Exchange with purposive sampling techniques obtained 52companies with a research period of 2015 - 2017. Data analysis methods used are path analysis.Based on the results of data analysis, it shows that; (1) financial ratios have a positiveeffect on stock returns; (2) corporate social responsibility is not an intervening variable the influenceof financial ratios on stock returns.
PENGARUH TAX MANAGEMENT PADA KUALITAS LABA DAN CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI I Putu Edy Arizona; I Nyoman Kusuma A Adnyana Mahaputra; Ni Komang Anggreni
Jurnal Ilmiah Akuntansi & Bisnis Vol 2 No 1 (2017)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (359.356 KB) | DOI: 10.38043/jiab.v2i1.167

Abstract

The aim of this study is to examine effect of tax management to earning quality in Indonesian manufacturing company listed in Indonesian Stock Exchange between year 2008 and 2013. This study also examine moderating effect of managerial ownership and institutional ownership influence relationship between tax management and earning quality. The statistical method that used is moderated regression analysis.The results show that tax management have negative influence to earning quality. Where as there is no interaction managerial ownership in relation between tax management and earning quality. But institutional ownership is moderated in relation between tax management and earning quality.Keywords: Earning quality, tax management, managerial ownership, institutional ownership.
PENGARUH PROFITABILITAS, KEPEMILIKAN KELUARGA, DAN GOOD CORPORATE GOVERNANCE TERHADAP PENGHINDARAN PAJAK (Studi pada Perusahaan Manufaktur di Bursa Efek Indonesia) Komang Subagiastra; I Putu Edy Arizona; I Nyoman Kusuma Adnyana Mahaputra
Jurnal Ilmiah Akuntansi Vol 1 No 2: Desember 2016
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v1i2.9994

Abstract

ABSTRAKPenelitian ini bertujuan untuk menguji pengaruh profitabilitas, kepemilikan keluarga dan good corporate governance terhadap penghindaran pajak dengan berfokus pada perusahaan-perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada periode tahun 2011-2014. Metode sampling yang digunakan adalah purposive sampling dengan sampel dari 30 perusahaan selama periode pengamatan 4 tahun berturut-turut sehingga menghasilkan total 120 sampel. Alat analisis yang digunakan dalam penelitian ini adalah analisis regresi linear. Hasil pengujian menunjukkan bahwa laba atas aset sebagai proxy dari profitabilitas berpengaruh positif terhadap penghindaran pajak. Kepemilikan institusional dan proporsi dewan komisaris independen sebagai proxy dari good corporate governance juga menunjukkan pengaruh positif terhadap penghindaran pajak.                                                                                          Kata kunci: profitabilitas, kepemilikan Keluarga, tata kelola perusahaan, penghindaran pajak ABSTRACTThis study aimed to examine the effect of profitability, family ownership and good corporate governance on tax evasion by focusing on manufacturing companies listed in Indonesia Stock Exchange in the period 2011-2014. The sampling method used was purposive sampling with a sample of 30 companies during the observation period of 4 years in a row so as to produce a total of 120 samples. The analytical tool used in this study is the linear regression analysis. The test results showed that the return on assets as a proxy of a positive effect on the profitability of tax avoidance. Institutional ownership and the proportion of independent board as a proxy of good corporate governance also showed a positive effect on tax evasion.Keywords: profitability, family ownership, corporate governance, tax evasion
ANALISIS KEBERHASILAN USAHA MIKRO KECIL MENENGAH: Studi Kasus UMKM di Kecamatan Denpasar Utara Ni Putu Lisa Ernawatiningsih; I Putu Edy Arizona
Journal of Applied Management and Accounting Science Vol. 3 No. 2 (2022): Journal of Applied Management and Accounting Science (JAMAS)
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51713/jamas.v3i2.57

Abstract

Usaha Mikro Kecil dan Menengah (UMKM) are an important part of the economy of a country or a region, including in Indonesia. The priority of national economic development in Indonesia is UMKM. The success of the business shows a situation that is better / superior than in the previous period. Three factors that affect the performance of small businesses, especially for new businesses according to the level of influence. These factors are industry structure, business strategy, and entrepreneurial characteristics. This study aims to determine the effect of entrepreneurial characteristics, business capital, marketing strategy, and self efficacy on business success in Usaha Mikro Kecil dan Menengah (UMKM) in North Denpasar District. The population of this study was 11,069 UMKM in the entire North Denpasar District. The sample calculation method was carried out using the slovin method with a sample of 100 UMKM. The sampling method is proportional random sampling method. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that the characteristics of entrepreneurship, business capital, and marketing strategy have a positive effect on business success. Meanwhile, self efficacy have no effect on business success.
Co-Authors Anak Agung Lilis Antika Desy Wedasari Emerensiana Jenai Ernawatiningsih, Ni Putu Lisa Hartini, Made Laksmi Sena I Gusti Agung Lanang Aryantara I Kadek Arya Ariana I Kadek Bagiana I Ketut Sukrada I Ketut Sunarwijaya I Nyoman Kusuma Adnyana Mahaputra Kadek Putri Minggayoni Komang Subagiastra Luh Komang Merawati Luh Pande Eka Setiawati Made Laksmi Sena Hartini Ni Kadek Dinda Cahyadewi Ni Kadek Dwi Yunita Lestari Ni Kadek Indah Pradnyawati Ni Komang Anggreni Ni Luh Gde Novitasari Ni Putu Lisa Ernawatiningsih Ni Putu Lisa Ernawatiningsih Ni Putu Shinta Dewi Ni Wayan Rista Sutawiyani Subagiastra, Komang Sukrada, I Ketut Yanti, Ni Putu Novita Eka