Garuda - Garba Rujukan Digital

Article Per Year (5 Year)

All

Journal Research of Accounting

Jarac
Website

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

2 3 4 5 6

PENGARUH LIKUIDITAS, PROFITABILITAS, STRUKTUR MODAL, DAN PENILAIAN PASAR TERHADAP RETURN SAHAM PERUSAHAAN MANUFAKTUR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2017 - 2019 Putu Gana Setiawan; Tiara Kusuma Dewi; I Putu Agus Atmaja Negara
Journal Research of Accounting Vol. 3 No. 1 (2021): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

This research aims to determine the effect of Liquidity, Profitability, Capital Structure, and Market Valuation variables on Stock Returns in Food and Beverage Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX) for the 2017-2019 Period. The reason for choosing food and beverage companies is because food and beverage companies have profitable prospects and their shares are the most resistant in facing economic crises, one of which is the COVID-19 pandemic. The population in this research is food and beverage companies that already exist and are still listed on the Indonesia Stock Exchange for the 2017-2019 period, which consists of 26 companies. The sampling technique used in this research was purposive sampling so that it consisted of 12 companies as research samples. The data analysis technique used in this study uses the classical assumption test and multiple linear regression. The test results show that the variables of Liquidity, Profitability, Capital Structure, and Market Valuation have a positive effect on stock returns.

PENGARUH KUALITAS PELAYANAN, SANKSI PAJAK ,DAN PENGETAHUAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK BUMI DAN BANGUNAN: Studi Kasus pada Wajib Pajak Bumi dan Bangunan di Badan Pendapatan Daerah Kota Denpasar Ayu Kade Restu Pebrianti Dewi; Made Yudi Darmita; Ni Made Wiwekandari
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 service quality, tax sanctions, and knowledge of taxpayers on taxpayer compliance. The location of this research is the Regional Revenue Agency of Denpasar City. The sample in this study was 100 respondents. The data analysis technique used in this research is multiple linear regression analysis. The results of this study indicate that the service quality of tax officers has a positive effect on taxpayer compliance at the Denpasar City Government Regional Revenue Agency. Tax sanctions have a positive effect on taxpayer compliance at the Denpasar City Government Regional Revenue Agency. Taxpayer knowledge has a positive effect on taxpayer compliance at the Denpasar City Government Regional Revenue Agency.

PENGARUH KUALITAS INFORMASI AKUNTANSI, PERSEPSI KONTROL PERILAKU, DAN PENGETAHUAN INVESTASI TERHADAP INTENSI INVESTOR DALAM PEMILIHAN SAHAM DI GI-BEI UNIVERSITAS TRIATMA MULYA Luh Lia Maharani; I Ketut Yudana Adi
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 quality of accounting information, perceptions of behavioral control, and knowledge of investment on investor intentions in stock selection at Galeri Investasi Bursa Efek Indonesia Universitas Triatma Mulya. The population of this study is the investor of GI-BEI Universitas Triatma Mulya. Samples taken based on non-probability sampling technique using questionnaires as many as 40 respondents. The method of analysis is done using Multiple Linear Regression Analysis. The results showed that the quality of accounting information has a positive and significant effect on investor intentions in stock selection, behavior control perceptions have a positive and significant effect on investor intentions in stock selection, and knowledge of investment has a positive and significant effect on investor intentions in stock selection.

PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, DAN LEVERAGE TERHADAP PENGUNGKAPAN CSR PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Ni Luh Mira Handayani; Komang Krishna Yogantara; Made Christin Dwitrayani
Journal Research of Accounting Vol. 3 No. 1 (2021): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

This study was conducted to determine the effect of firm size, profitability and leverage on CSR disclosure in manufacturing companies in Indonesia. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019 with a total of 61 companies that meet the research criteria that have been set. The measurement of corporate social responsibility is based on the Global Reporting Index (GRI) version 4.0 category which is seen in the company's annual financial report. The research method used is quantitative research with data analysis using multiple linear regression analysis processed with the SPSS 25 statistical program. The results of this study indicate that CSR practices and disclosures as accounting coverage areas are significantly influenced by company size and company profitability. Leverage does not affect the company's CSR disclosures.

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

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 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 KUALITAS AUDIT, KOMITE AUDIT, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA: Studi Empiris pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia I Gede Tarsan Subali; Gde Herry Sugiarto Asana; Sarita Vania Clarissa
Journal Research of Accounting Vol. 3 No. 1 (2021): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

This study aims to examine the effect of audit quality, audit committee, leverage, and firm size on earnings management in manufacturing companies listed on the Indonesia Stock Exchange. This study uses secondary data. Data is collected from the Indonesia Stock Exchange and the annual financial reports from 2017-2019. The data collection method used was purposive sampling method with a total sample of 60 companies. Data analysis techniques used are multiple linear regression. Based on the results of the study, it is concluded that audit quality has a negative and significant effect on earnings management, the audit committee has a negative and significant effect on earnings management, leverage has a positive and significant effect on earnings management, firm size has a positive and significant effect on earnings management

PENGARUH TEKANAN KETAATAN, KOMPLEKSITAS TUGAS, DAN PENGALAMAN AUDITOR TERHADAP AUDIT JUDGMENT: STUDI KASUS PADA KANTOR AKUNTAN PUBLIK DI BALI Henry Rievaldy; I Gusti Agung Krisna Lestari
Journal Research of Accounting Vol. 3 No. 1 (2021): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

The formulation of the problem and the objectives of this study were to determine the effect of compliance pressure, task complexity and auditor experience on audit considerations. The location of this research is the Public Accounting Firm in Bali. The population uses auditors at the Public Accounting Firm in Bali and the sample used is 61 respondents. The data analysis technique used is Validity, Reliability, Classical Assumptions, Multiple Linear Regression, Coefficient of Determination, t-test and F-test. regression 0.338, and sig 0.001. (2) complexity has a significant negative effect on audit judgment, where the regression coefficient value is - 0.476, and sig 0.000. (3) auditor experience has a significant positive effect on audit judgment, where the regression coefficient is 0.192, and sig is 0.021. The magnitude of the influence of the independent variables on audit judgment is 53.8%. The suggestion in this study is that Public Accounting Firms in Bali are expected to always supervise auditors in conducting audits, always provide audit assignments that are in accordance with the auditor's abilities and routinely perform audit rotations.

PENGARUH PERPUTARAN KAS, PENYALURAN KREDIT, PERTUMBUHAN TABUNGAN DAN DEPOSITO SERTA KECUKUPAN MODAL TERHADAP PROFITABILITAS LPD DI KECAMATAN SUSUT: Studi Empiris pada Lembaga Perkreditan Desa yang ada di Kecamatan Susut Ni Kadek Lia Likita; I Made Marsa Arsana
Journal Research of Accounting Vol. 3 No. 2 (2022): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

This study aims to examine the effect of cash turnover, credit distribution, growth of savings and time deposits on the profitability of LPD in Susut District. This study uses secondary data. The data was obtained from LPLPD in Susut District and the 2017- 2019 annual financial report. The sample used as many as 39 companies through purposive sampling method. The analytical method used is multiple linear analysis. Based on the results of the study, it was concluded that cash turnover, credit distribution had no effect on profitability, while the growth of savings and time deposits and capital adequacy had a positive effect on profitability. And simultaneously cash turnover, lending, growth in savings and time deposits and capital adequacy simultaneously affect the profitability of LPD.

PENGARUH EFEKTIVITAS SISTEM INFORMASI AKUNTANSI, BUDAYA KERJA, DAN INSENTIF, TERHADAP KINERJA KARYAWAN LPD DI KECAMATAN PENEBEL Kadek Krisyanti Monita; I Ketut Yudana Adi
Journal Research of Accounting Vol. 3 No. 2 (2022): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

The formulation of the problem and the purpose of this study is to determine the effect of the effectiveness of accounting information systems, work culture and incentives on employee performance. The location of this research is LPD in Penebel District. The population uses LPD employees in Penebel District and the sample used is 62 respondents. The sample was carried out by purposive sampling method. The data analysis techniques used are Validity Test, Reliability, Classical Assumptions, Multiple Linear Regression, Coefficient of Determination, t-test and F-test. regression coefficient value is 0.524, t is 3.088 and sig is 0.003. (2) Work culture has a significant positive effect on employee performance, where the regression coefficient value is 0.486, t is .4,514 and sig is 0,000. (3) Incentives have a significant positive effect on employee performance, where the regression coefficient value is 0.326, t is 2.600 and sig is 0.12. The magnitude of the influence of independent variables on employee performance is 53.7%. The suggestion in this research is that LPDs in Penebel District are expected to periodically update the information system used, always be firm in implementing the company's work culture and always provide incentives that are in accordance with employee performance.

Page 4 of 9 | Total Record : 84

2 3 4 5 6

Filter by Year

2020 2023

Filter By Issues

All Issue Vol. 5 No. 1 (2023): Journal Research of Accounting Vol. 4 No. 2 (2023): Journal Research of Accounting Vol. 4 No. 1 (2022): Journal Research of Accounting Vol. 3 No. 2 (2022): Journal Research of Accounting Vol. 3 No. 1 (2021): Journal Research of Accounting Vol. 2 No. 2 (2021): Journal Research of Accounting Vol. 2 No. 1 (2020): Journal Research of Accounting Vol. 1 No. 2 (2020): Journal Research of Accounting Vol. 1 No. 1 (2019): Journal Research of Accounting

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

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

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

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

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