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Journal Research of Accounting

Jarac
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Published by Universitas Triatma Mulya

ISSN : - EISSN : 27163148 DOI : -

Core Subject : Economy,

Economics, Econometrics & Finance

Journal Research of Accounting (JARAC) merupakan wadah informasi berupa hasil penelitian, studi kepustakaan, gagasan, aplikasi teori dan kajian analisis kritis dibidang Ekonomi & Bisnis umumnya dan publikasi penelitian dosen dan mahasiswa Program Studi Akuntansi Universitas Triatma Mulya khususnya.

Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi

Articles 84 Documents

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PENGARUH PEMANTAUAN, PENAKSIRAN RISIKO DAN AKTIVITAS PENGENDALIAN TERHADAP PERILAKU ETIS KARYAWAN DALAM SISTEM PENGGAJIANA PADA PT BALI INSAN PERKASA Ni Made Intan Sari; Tiara Kusuma Dewi; Ni Made Ernila Junpisa
Journal Research of Accounting Vol. 1 No. 2 (2020): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

behavior in the payroll system, (2) the effect of risk assessment on employee ethical behavior in the payroll system, (3) the effect of control activities on employee ethical behavior in the payroll system and (4) influence Simultaneous monitoring, risk assessment and control activities for employee ethical behavior in the payroll system. This research was conducted at PT Bali Insan Perkasa with a total sample of 45 people. The sampling technique uses nonprobability sampling techniques. The type of research used in this study is quantitative data while the data source is primary data. The method of data collection is done using a questionnaire. The data analysis technique uses multiple linear regression analysis with the help of SPSS Version 21.00. The results of this study indicate that (1) monitoring does not affect the ethical behavior of employees in the payroll system, (2) risk assessment does not affect the ethical behavior of employees in the payroll system, (3) control activities affect the ethical behavior of employees in the payroll system and (4 ) monitoring, risk assessment and control activities simultaneously influence the ethical behavior of employees in the payroll system.

PENGARUH KOMPETENSI SUMBER DAYA MANUSIA DAN PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN DAERAH KABUPATEN GIANYAR I Wayan Juniartha; Gde Herry Sugiarto Asana
Journal Research of Accounting Vol. 1 No. 2 (2020): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

This study aims to determine the effect of human resource competence and the application of regional financial accounting systems to the quality of financial statements in the Gianyar Regency, both partially and simultaneously, the number of employees used as samples in this study amounted to 45 people, the data used in this study are Primary data distributed through questionnaires. The results showed that partially or simultaneously human resource competency (X1) and the application of the regional financial accounting system (X2) had a positive effect on the quality of regional financial reports. The magnitude of the influence of human resource competence and the application of the regional financial accounting system by 54.4% while the remaining 45.6% is explained by other variables outside this research model.

PENGARUH MORAL PAJAK, BUDAYA PAJAK DAN TARIF PAJAK TERHADAP KEPATUHAN WAJIB PAJAK BADAN DI KPP PRATAMA BADUNG UTARA Komang Sani Asih; I Ketut Yudana Adi
Journal Research of Accounting Vol. 1 No. 2 (2020): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

This study aims to determine tax morale, tax culture and tax rates on corporate taxpayer compliance in KPP Pratama Badung Utara both partially and simultaneously, the number of taxpayers used as 40 research samples, the data used in this study is primary data distributed through questionnaires. The results showed that the sig value of the tax moral variable (X1) was 0.002 <0.05 tax culture variable (X2) of 0.022 <0.05 and the tax rate variable (X3) was 0.003 <0.05 and the sig F value was 0.000 < 0.05 so that it can be concluded partially and simultaneously the variables of tax moral, tax culture and tax rates affect the taxpayer compliance in the KPP Pratama Badung Utara. The value of the coefficient of determination (R Square) of 0.561 means that 56.1% of corporate taxpayer compliance in KPP Pratama Badung Utara is influenced by tax morale, tax culture and tax rates while the remaining 43.9% is influenced by other variables outside of this study.

PENGARUH RASIO KEUANGAN TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN PROPERTY, REAL ESTATE, AND BUILD CONSTRUCTION YANG TERDAFTAR DI BEI PERIODE 2016-2018 Ni Made Suma Sari; Gde Herry Sugiarto Asana
Journal Research of Accounting Vol. 2 No. 1 (2020): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

Financial ratio analysis is one way to calculate financial distress. Financial distress is the result of financial losses experienced by companies, which occurred before bankruptcy or liquidation. Financial distress as dependent variable measured by interest coverage ratio. This is a quantitative research. The data used is secondary data obtained from the Indonesian Stock Exchange in 2016-2018. The population of this research is 88 companies from property, real estate, and build construction listed on Indonesian Stock Exchange in 2016-2018. Based on purposive sampling method, acquired 44 companies that the research sample which increased over 3 years so the total sample in this research was 132 samples. Data analysis technique used is multiple linear regression method. The results of this research are (1) current ratio, return on assets, and total assets turnover have a negative and significant towards financial distress due to the significant of the three independent variables are < α (0.05), while debt to equity ratio has a positive and significant effect on financial distress with significant 0.020 < α (0.05). The analysis shows the regression model Y = 0.592 - 0.334 (X1) + 0.320 (X2) - 0.225 (X3) - 0.031 (X4). The independent variable consisting of current ratio, debt to equity ratio, return on assets, and total asset turnover can explain the financial distress of 32.2%, and the remaining 67.8% is explained by the variables presented in this research.

PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, LEVERAGE, DAN UKURAN DEWAN KOMISARIS TERHADAP PENGUNGKAPAN CORPORATE SOSIAL RESPONSIBILITY PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2018 Ni Komang Apri Darma Anggreni; I Made Marsa Arsana
Journal Research of Accounting Vol. 2 No. 1 (2020): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

This study aims to obtain empirical evidence about the effect of profitability, company size, leverage, and the size of the board of commissioners on the disclosure of corporate social responsibility. This research is a quantitative research. The population in this study are mining companies listed on the Indonesia Stock Exchange for the period of 2016-2018. Data collection using annual financial reports (annual report). The number of samples in this study were 126 mining companies and were selected based on a purposive sampling method, which is a mining company that discloses corporate social responsibility. The analysis technique used is the classic assumption test, t test, F test and multiple linear analysis techniques with the help of SPSS version 25. The regression analysis technique shows Y = -2,217 + 0,809X1 + 0.090X2 + 0.071X3 + 0.119X4. The conclusion of the study shows that (1) Profitability has a partially positive and significant effect on the disclosure of corporate social responsibility. (2) Company size has a partially positive and significant effect on the disclosure of corporate social responsibility. (3) Leverage has a partially positive and significant effect on the disclosure of corporate social responsibility. (4) The size of the board of commissioners has a partially positive and significant effect on the disclosure of corporate social responsibility. and (5) profitability, company size, leverage and the size of the board of commissioners have positive and significant simultaneous effect on the disclosure of corporate social responsibility, it can be seen from the value of Adjusted R Square 81.4% corporate social responsibility influenced by independent variables while the remaining 18.6% influenced by other variables not included in the regression model.

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 LIKUIDITAS, REPUTASI KAP, OPINI AUDIT TAHUN SEBELUMNYA DAN UKURAN PERUSAHAAN TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2016-2018 I Gusti Ayu Intan Iswari; Made Yudi Darmita
Journal Research of Accounting Vol. 2 No. 1 (2020): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

The going concern audit opinion is an audit opinion that issued by an auditor to ascertain the continuity of the companies. The continuity of the companies affected by internal’s problems in the company itself like financial condition, human resource, company culture, the knowledge of technology, internal’s supervision, and it could be some problem outside the company like market, monetary conditions, social, political, etc. Some research showed that many factor which encourage an auditor to publish going concern audit opinion are different and the result is not conclusive. Therefore, this research aims to re-examine the factors that affected going concern audit opinion. The factors which examine in this research are liquidity, the reputation of public accountant firm, last year audit opinion, and firm size. This research used manufacturing companies in Indonesian Stock Exchange year 2016-2018 as sample. As the result of purposive sampling, obtained a total of 48 manufacturing companies that fit with the sample criterias. The examine of hypotheses in this research used logistic regression analysis. The result of this research showed that going concern audit opinion affected by liquidity and last year audit opinion, and not affected by the reputation of public accountant firm and firm size.

PENGARUH LOCUS OF CONTROL, PENGALAMAN, SKEPTISME PROFESIONAL, DAN TIME BUDGET PRESSURE TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI BALI Putu Yulia Suwantari; I Ketut Yudana Adi
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 locus of control, experience, professional skepticism, and time budget pressure on audit quality of the Public Accounting Firm in Bali. The population on this study is the auditor who works at the Public Accounting Firm in Bali that registered in the Directory Indonesian Institute of Certified Public Accountants (IICPA) in 2019 with population is 107 auditors. Sampling technique use non probability sampling technique that is purposive sampling. The sample in this study is 67 auditors. Data collection technique use interview and questionnaire. Data analysis technique use statistics using the SPSS (Statistical Package for Social Sciences) application program. Tests conducted include: instruments test, classic assumption test, multiple linear regression analysis, statistical test t, statistical test F, and coefficient of determination test (R2 ). The result shows that partially locus of control, experience, professional skepticism, and time budget pressure have positive and significant effect on audit quality of the Public Accounting Firm in Bali. Locus of control, experience, professional skepticism, and time budget pressure simultaneously affect audit quality of the Public Accounting Firm in Bali.

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 PERSENTASE SAHAM DITAWARKAN, PROFITABILITAS, DAN EARNING PER SHARE TERHADAP UNDERPRICING PADA PERUSAHAAN IPO DI BURSA EFEK INDONESIA TAHUN 2017-2018 I Kadek Gillang Nugraha Rianttara; I Gusti Agung Krisna Lestari
Journal Research of Accounting Vol. 2 No. 1 (2020): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

Various ways can be done by a company in fulfilling capital needs to make the company grow, one of the ways to do is to sell shares to the public which is usually often called by conducting an IPO (initial public offering). Generally, when this offer is made, there is often an underpricing phenomenon, underpricing is there a situation when the initial stock price is lower than when the stock price is currently on the secondary market. This study aims to determine the effect of the percentage of shares offered, profitability, and earnings per share on underpricing of IPO companies on the Indonesia Stock Exchange in 2017-2018. The population in this study are listed companies doing an IPO in the 2017-2018 period on the Indonesia Stock Exchange (IDX). The method used in this research is purposive sampling by collecting a total sample of 61 companies. The data used in this study are secondary data obtained from the company's prospectus. The results of this study indicate that the percentage of shares offered has a positive effect on underpricing, profitability has no effect on underpricing, and earnings per share has a negative effect on underpricing. The results of the coefficient of determination (Adjusted R Square) of 0.290, this shows that the contribution of the influence of the independent variable, namely the percentage of shares offered, profitability, and earnings per share is 29% and the remaining 71% is influenced by other factors not examined in the study this.

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I Ketut Andika Priastana

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Bali

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name I Ketut Andika Priastana

Contact Email publikasi@triatmamulya.ac.id

Phone +62361-412971

Journal Mail Official publikasi@triatmamulya.ac.id

Editorial Address Jl. Kubu Gunung, Tegal Jaya, Dalung, Kuta Utara, Badung - Bali

Location Kab. badung, Bali INDONESIA

Abstract

Abstract

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Abstract

Contact Name
I Ketut Andika Priastana

Contact Email
publikasi@triatmamulya.ac.id

Phone
+62361-412971

Journal Mail Official
publikasi@triatmamulya.ac.id

Editorial Address
Jl. Kubu Gunung, Tegal Jaya, Dalung, Kuta Utara, Badung - Bali

Location
Kab. badung,

Bali

INDONESIA