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Journal : Journal Research of Accounting

MINAT MENJADI AKUNTAN PUBLIK DITINJAU DARI MOTIVASI DAN PERSEPSI MENGENAI PASAR KERJA PROFESI AKUNTAN PUBLIK PADA MAHASISWA PROGRAM STUDI AKUNTANSI STIE TRIATMA MULYA Levina Augustina Dewi; Ni Nyoman Sri Rahayu Trisna Dewi
Journal Research of Accounting Vol. 1 No. 2 (2020): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (317.297 KB) | DOI: 10.51713/jarac.v1i2.13

Abstract

The objective of this research is to know the influence of Motivation (X1) and Perception of Job Market of Public Accountant Public Profession (X2) to the Interest becoming an Public Accountant (Y) at STIE Triatma Mulya Accounting Department Student either in the simultaneous and partial. The data was obtained by spreading the questionnaires both in the forms of physical and email. Percent of population in this research including an 188 people. The sample collection techniques used in this research is Purposive Sampling. Samples gathered a total of 135 people, but the 100 people back simply from spreading the research has been done. Analysis prerequisite test of this research consisted of Normality Test, Multicolinearity Test, Heteroscedasticity Test. Technique analysis the data used was regression analysis linear multiple. The research results show that Motivation (X1) in the partial had a positive and significant effect to the Interest becoming an Public Accountant (Y), Perception of Job Market of Public Accountant Public Profession (X2) in the partial had a positive and significant effect to the Interest becoming an Public Accountant (Y). In the simultaneous Motivation and Perception of Job Market of Public Accountant Public Profession had a positive effect to the Interest becoming an Public Accountant
PENGARUH PENGETAHUAN AKUNTANSI, MOTIVASI KERJA, GOOD CORPORATE GOVERNANCE, DAN SKALA USAHA TERHADAP PENGGUNAAN INFORMASI AKUNTANSI: Studi Empiris Pada Perusahaan Spa di Kecamatan Kuta, Badung-Bali Steffy Crystshoya Pondawa; Ni Nyoman Sri Rahayu Trisna Dewi
Journal Research of Accounting Vol. 2 No. 1 (2020): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (263.759 KB) | DOI: 10.51713/jarac.v2i1.28

Abstract

Tourism in Bali is currently developing very rapidly. In the midst of its development, the existence of the tourism sector needs to be supported by the availability of adequate accommodation such as hotels, restaurants, travel agents, spas and others to meet the needs of tourists. One of the accommodation facilities that is currently growing rapidly is the spa business. This study aims to determine the effect of accounting knowledge, work motivation, good corporate governance and business scale on the use of accounting information in spa companies in Kuta District, Badung-Bali. The population in this study is the owner / manager / cashier of the spa in Kuta District, amounting to 90 spa companies. In this study using a saturated sample, because all members of the population were sampled as many as 90 respondents consisting of spa owners / managers / cashiers in Kuta District. The data analysis technique used is multiple linear regression analysis. Based on the results of the analysis, it is known that accounting knowledge has a positive and significant effect on the use of accounting information in spa companies in Kuta District, Badung-Bali. Work motivation has a positive and significant effect on the use of accounting information in spa companies in Kuta District, Badung-Bali. Good corporate governance has a positive and significant effect on the use of accounting information on spa companies in Kuta District, Badung-Bali. Business scale does not affect the use of accounting information on spa companies in Kuta District, Badung-Bali.
PENGARUH KOMITMEN ORGANISASI, STRUKTUR AUDIT DAN KONFLIK PERAN TERHADAP KINERJA AUDITOR PADA KANTOR AKUNTAN PUBLIK DI PROVINSI BALI Fransiska Mulyati Malon; Ni Nyoman Sri Rahayu Trisna Dewi; Komang Adisanjaya
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 (283.794 KB) | DOI: 10.51713/jarac.v2i2.33

Abstract

The aim of this study is to determine the effect of organizational commitment, auditstructure and role conflict on auditor performance in public accounting firms in BaliProvince. The sampling method used was purposive sampling method, while the datacollection method was carried out using a questionnaire. The number of samples usedin this study were 40 respondents. The data analysis technique used is multiple linearregression analysis techniques. The results of this study indicate that organizationalcommitment has a positive impact to auditor; the higher commitment of auditor in apublic accounting affect to the credibility of its performance. Audit structure has apositive impact on the performance of auditors which indicates that the more auditstructure in a public accounting firm will affect the performance of the auditor. Roleconflicts have a positive impact on the performance of the auditor. This shows that theperformance of the auditor tends to increase the higher the role conflict that the auditoris granted in an accounting firm.
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 INTELLECTUAL CAPITAL DAN GOOD CORPORATE GOVERNANCE TERHADAP PROFITABILITAS PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI PERIODE 2017-2019 Komang Sutriasa Triafna; Ni Nyoman Sri Rahayu Trisna Dewi; Laras Oktaviani
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 (424.103 KB) | DOI: 10.51713/jarac.v3i2.60

Abstract

The population in this research were all banking companies listed on the Indonesia Stock Exchange for the 2017-2019 period, amounting to 43 companies. In this research, the sampling technique was carried out using a purposive sampling method, with a total sample of 28 banking companies during 2017-2019. This research uses multiple linear regression analysis. The results of this research indicate that Value Added Capital Employed (VACA) and Value Added Human Capital (VAHU) have no significant effect on company profitability. Meanwhile, Structural Capital Value Added (STVA), Board of Directors, Board of Independent Commissioners, Managerial Ownership, and Institutional Ownership have a positive and significant impact on the profitability of banking companies. Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), Structural Capital Value Added (STVA), Board of Directors, Board of Independent Commissioners, Institutional Ownership, and Managerial Ownership simultaneously have a positive and significant impact on the profitability of banking companies.
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
PENGARUH BIAYA PROMOSI DAN TARIF KAMAR TERHADAP PENDAPATAN PADA DISCOVERY KARTIKA PLAZA HOTEL Kadek Sri Novi Arsini; Komang Krishna Yogantara; Ni Nyoman Sri Rahayu Trisna Dewi
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.v4i2.88

Abstract

The purpose of this study is to determine the Effect of Promotion Costs and Room Rates on Revenue at Discovery Kertika Plaza Hotel in 2016-2018 Before the Covid-19 Pandemic. The independent variables in this study are Promotional Cost (X1) and Room Rate (X2), the dependent variables in this study are Income (Y). This study used documentation data collection techniques. The population used in this study was the entire Income at Discovery Kartika Plaza Hotel in 2016-2018. This study used a saturated sampling technique, which used the entire population as a sample in the study. The analysis tool in this study uses multiple linear regression analysis to find out whether Promotional Costs and Room Rates have an effect on Revenue. The results of this study show the results that (1) Promotion Costs affect Revenue. (2) Room Rate affects Revenue.