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Vokasi: Jurnal Riset Akuntansi
Published by Universitas Pendidikan Ganesha
ISSN : 2337537X     EISSN : 26861941     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Vokasi : Jurnal Riset Akuntansi disseminates studies in accounting to academic and professional communities, practitioners, students, and other interested parties. It publishes articles reporting the findings of accounting research from a wide range of topics including, but not limited to: - Accounting education; - Accounting and information systems; - Auditing; - Behavioral issues in accounting; - Capital markets; - Corporate governance; - Earnings management; - Financial accounting and reporting; - International accounting; - Management accounting; - Social and environmental accounting; - Islamic accounting; - Banking and finance; - Also book reviews.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 320 Documents
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PENGARUH FINANCIAL DISTRESS, FINANCIAL LEVERAGE, UMUR PERUSAHAAN DAN INFLASI TERHADAP UNDERPRICING PADA PERUSAHAAN YANG MELAKUKAN INITIAL PUBLIC OFFERING (IPO): Financial Distress, Financial Leverage, Umur Perusahaan Dan Inflasi; Underpricing I Ketut Edi Suryawan1, I Ketut Edi Suryawan; Gede Adi Yuniarta
Vokasi : Jurnal Riset Akuntansi Vol. 12 No. 3 (2023): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v12i3.69101

Abstract

The aim of this research is to examine variables that influence share underpricing when a company conducts an IPO. The underpricing phenomenon occurs due to differences in prices in the primary market as a result of an imbalance of information (information asymmetry) between the underwriter and the issuer. This condition of information asymmetry is what causes underpricing, where the underwriter is the party who has a lot of information and uses the issuer's ignorance to reduce the underwriter's risk. This price difference is known as initial return (IR) or positive return for investors. If the share price in the primary market (IPO) is lower than the share price in the secondary market on the first day, then there will be a phenomenon of low prices in the initial offering, which is called underpricing. On the other hand, if the price at the IPO is higher than the share price on the secondary market on the first day, then this phenomenon is called overpricing. This research uses quantitative methods with the research population being companies that carry out IPOs from 2020 to 2022. The sample was selected using a purposive sampling method. The research results obtained are that financial distress has no significant effect on stock underprices, financial leverage has no significant effect on stock underprices, company age has no significant negative effect on stock underprices and the inflation rate has a significant positive effect on stock underprices.
Faktor-Faktor Yang Mempengaruhi Kinerja Sistem Informasi Akuntansi Pada Lembaga Perkreditan Desa (LPD) Do Kecamatan Kubu: Keterlibatan Pengguna, Kemampuan Teknik Personak, Ukuran Organisasi, Program Pendidikan dan Pelatihan Pengguna Yunita, Eka; Herawati, Nyoman Trisna
Vokasi : Jurnal Riset Akuntansi Vol. 12 No. 3 (2023): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v12i3.69132

Abstract

Accounting information systems are computer-based systems where there is interaction between human resources as implementers and machines as tools to process and convert financial data and other data into information needed by management to plan, control, and operate a business. Accounting Information Systems have a very important role, especially in LPD, but where accounting information system users who work at LPD in Kubu sub-districts still feel confused in operating or carrying out their duties and jobs using existing accounting information systems. This study aims to examine the effect of user involvement, personal technical capabilities, organizational size, user education and training programs, on the Performance of Accounting Information Systems. The type of research conducted is a quantitative approach and causal research design. The subjects of this study were employees of LPD Kubu District, with certain criteria. The object of study includes user involvement, personal engineering capabilities, organizational size, user education and training programs. Researchers used purposive sampling techniques to determine a sample of 60 respondents. Data was collected through questionnaires using Likert scale. The data were analyzed using multiple linear regression. The results showed that there was a significant influence of user involvement, personal technical capabilities, organizational size, user education and training programs, stimulated on the performance of accounting information systems.
Pengaruh Investment Opportunity Set, Ukuran Perusahaan, Dan Pertumbuhan Perusahaan Terhadap Nilai Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di Bei (Tahun 2019-2021) Clarisa Gita Dewi; I Gusti Ayu Purnamawati
Vokasi : Jurnal Riset Akuntansi Vol. 13 No. 1 (2024): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v13i1.74042

Abstract

This research aims to examine the influence of investment opportunity set, company size, and company growth partially and simultaneously on the value of manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in 2019-2021. This research uses quantitative methods. This research uses secondary data. The number of samples used was 60. The samples in this study analyzed the data using SPSS version 25. The data analysis techniques used in this research included: Descriptive statistical analysis, then carrying out classical assumption tests in the form of normality tests, multicollinearity tests, heteroscedasticity tests, and autocorrelation. The results obtained from this research are: (1) Investment Opportunity Set (X1) has a positive effect on Company Value (Y); (2) Company size (X2) has a positive effect on company value (Y); (3) Company Growth (X3) has a positive effect on Company Value (Y); (4) Investment Opportunity Set (X1), Company Size (X2), and Company Growth (X3) have a positive effect on Company Value (Y)
Pengaruh Total Quality Management (TQM) terhadap Kinerja Keuangan dengan Kualitas Kinerja Pegawai sebagai Variabel Moderasi pada PT. Bank Pembangunan Daerah Bali di Buleleng Apriana, Kadek Vina Ary; I Putu Hendra Martadinata
Vokasi : Jurnal Riset Akuntansi Vol. 13 No. 1 (2024): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v13i1.74052

Abstract

This research aims to determine the effect of Total Quality Management (TQM) on Financial Performance with Employee Performance Quality as a Moderating Variable at PT. Bali Regional Development Bank in Buleleng. This research is quantitative research using primary data obtained from questionnaires and measured using a Likert scale. The population in this study were all BPD employees in Buleleng. The sampling technique in this research used a purposive sampling method. Using a sample with a total of 96 respondents. Data analysis in this research uses descriptive analysis, data quality testing, classical assumption testing, multiple linear regression analysis and hypothesis testing with the help of the PLS program. The results of this research show that: (1) Total Quality Management (TQM) has a significant positive effect on financial performance and (2) The quality of employee performance can moderate the effect of Total Quality Management (TQM) on financial performance in a significantly positive way.
Pengaruh Pengungkapan Emisi Karbon, Biaya Lingkungan, dan Good Corporate Governance terhadap Nilai Perusahaan Ida Ayu Kade Pradnyawati; Desak Nyoman Sri Werastuti
Vokasi : Jurnal Riset Akuntansi Vol. 13 No. 1 (2024): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v13i1.74430

Abstract

This research aimed to determine the effect of disclosure of carbon emissions, environmental costs, and good corporate governance on company value. The grand theories used were the Signaling Theory and Regulation Theory. This type of research was quantitative, using multiple linear regression analysis. The research used secondary data originating from financial reports and movements, with a population of transportation and logistics companies listed on the Indonesia Stock Exchange (IDX) for the period 2021 - 2022. The number of samples in this research was 16 companies. Samples were taken using a purposive sampling method based on certain criteria, namely obtaining positive profits and publishing sustainable reports during consecutive research years. Data processing was carried out with the help of the SPSS v.23 for Windows application. The research findings are as follows: (1) carbon emission disclosure negatively and insignificantly influences firm value, (2) environmental costs negatively and insignificantly influence firm value, and (3) good corporate governance positively and insignificantly influences firm value.
Pengaruh Sistem Informasi Akuntansi Manajemen dan Pemanfaatan Teknologi Informasi terhadap Kinerja Manajerial: Studi Empiris pada Hotel Se-Kabupaten Buleleng Winata, I Gede Pramudja Harja Winata; Ni Wayan Yulianita Dewi
Vokasi : Jurnal Riset Akuntansi Vol. 13 No. 1 (2024): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v13i1.74681

Abstract

This research aims to examine the influence of Management Accounting Information Systems and the Use of Information Technology on Managerial Performance (Empirical Study in Hotels in Buleleng Regency). This research is quantitative research using primary data obtained through data collection techniques using questionnaires. The population in this study was 153 hotels in Buleleng Regency which were then selected using Purposive Sampling criteria to adapt to the phenomenon that occurred in this research, namely the researcher chose 3 star hotels and below in Buleleng District and Gerokgak District because the hotels in these districts had the most bankruptcies or closures. while so the final sample in this study was 64 hotels. The data analysis techniques used in this research consist of validity tests, reliability tests, loading factors, outer models (convergent validity, discriminant validity, composite reliability) and inner models (R-Square, path coefficients and their significance). The results obtained are that the management accounting information system has a positive effect on managerial performance, and information technology has a positive effect on managerial performance. For the coefficient of determination test results, it is known that the independent variable in this study is able to explain the dependent variable Managerial Performance by 84.5% while the rest is explained by other variables that are not yet included in the model.
Pengaruh Literasi Keuangan, Kontrol Diri dan Perilaku FoMO terhadap Perilaku Pengelolaan Keuangan (Studi Kasus Mahasiswa Prodi Akuntansi FE Undiksha): Studi Kasus Mahasiswa Prodi Akuntansi FE Undiksha Gst Ag Ayu Pt Ratna Widiantari; Gst. Ayu Ketut Rencana Sari Dewi,S.E.,M.Si
Vokasi : Jurnal Riset Akuntansi Vol. 13 No. 1 (2024): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v13i1.75485

Abstract

The aim of this research is to determine the influence of Financial Literacy, Self-Control and FoMO Behavior on Financial Management Behavior (Case Study of Undiksha FE Accounting Study Program Students). This research design is quantitative research. The type of data used in this research is quantitative data. The data sources in this research are secondary data and primary data. The population used in the research were active students of the 2019-2021 Bachelor of Accounting study program. The sample determination method uses Proportionate Stratified Random Sampling. The number of samples in this study was 261 active students of the 2019-2021 Bachelor of Accounting study program. The test results state that the Financial Literacy variable has a positive and significant effect on Financial Management Behavior, the Self-Control variable has a positive and significant effect on Financial Management Behavior and the FoMO variable has a negative and significant effect on Financial Management Behavior
Pengaruh Struktur Modal, Peluang Pertumbuhan, dan Produk Domestik Bruto terhadap Profitabilitas pada Perusahaan Pembiayaan yang Terdaftar di BEI Periode 2020-2022 Sativani, Agri; Luh Gede Kusuma Dewi
Vokasi : Jurnal Riset Akuntansi Vol. 13 No. 1 (2024): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v13i1.75770

Abstract

This research aims to analyze the effect of capital structure, growth opportunity, and Gross Domestic Product on profitability. The research type is associative quantitative research. The data used is secondary data from the company’s annual report that can be accessed through the official website of Indonesia Stock Exchange, namely www.idx.co.id and the official website of Central Bureau of Statistics (Indonesia), namely www.bps.go.id. The research population is all multifinance companies listed in Indonesia Stock Exchange for 2020-2022 period, as many as 25 companies. Based on the purposive sampling method, there are 12 multifinance companies as a research sample. The data obtained were then tested and analyzed by descriptive statistical analysis, classical assumption testing, as well as hypothesis testing by software of SPSS 26 version. The results of this research can be showed that: (1) capital structure does not affect profitability; (2) growth opportunity has a negative and significant effect on profitability; (3) Gross Domestic Product has a positive and significant effect on profitability; and then (4) capital structure, growth opportunity, and Gross Domestic Product simultaneously affect profitability.
P Pengaruh Growth, Leverage, Profitabilitas, Free cash flow, Dan Kepemilikan Institusional Terhadap Manajemen Laba Pada Perusahaan Sektor Keuangan Yang Terdaftar Di BEI I Putu Suwidi Astawa; Ni Kadek Sinarwati
Vokasi : Jurnal Riset Akuntansi Vol. 13 No. 1 (2024): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v13i1.75969

Abstract

Profit management is the act of managing the company's financial statements through the selection of certain accounting policies with the aim of increasing net profit and company value in accordance with management expectations. This study aims to analyze the effect of growth, leverage, profitability, free cash flow, and institutional ownership on profit management. This research was conducted on financial sector companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The sampling method of this study is by purposive sampling in accordance with predetermined criteria and obtained samples of 53 companies. The data in this study is secondary data derived from financial statements that have been published during the research year. The results of the analysis show that partial growth, leverage, profitability, free cash flow have a positive effect on profit management, this means that the higher the partial growth, leverage, profitability, free cash flow, the profit management practice will increase. While institutional ownership negatively affects profit management, this means that the more institutional ownership increases, the lower the profit management action.
PENGARUH UKURAN KAP, FEE AUDIT, DAN FINANCIAL DISTRESS TERHADAP AUDIT DELAY (Studi Empiris Pada Perusahaan Sektor Perdagangan, Jasa dan Investasi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020-2022): Studi Empiris pada Perusahaan Sektor Perdagangan, Jasa dan Investasi yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2022 Rahayu, Ni Komang Natia; Erni Sulindawati, Ni Luh Gede
Vokasi : Jurnal Riset Akuntansi Vol. 13 No. 1 (2024): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v13i1.76220

Abstract

The purpose of this study is to determine empirically related to the effect of the size of public accounting firms, audit fees, and financial distress on audit delays in companies in the trade, services and investment sectors that have been listed on the Indonesia Stock Exchange in 2020-2022. The quantitative approach is this type of research using secondary data sources obtained from the company's financial statements through the official IDX website. Sampling using purposive sampling techniques so that samples that meet the criteria amounted to 127 companies. The analysis method was carried out by descriptive statistical tests, structural equation modeling-partial least square (SEM-PLS) and hypothesis testing (bootstrapping) using the Smart PLS application version 3.0. The results obtained from this study include (1) the size of KAP has a negative and significant effect on audit delay, (2) audit fees have a negative and significant effect on audit delay, and (3) financial distress has no effect on audit delay.

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