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I Ketut Andika Priastana
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Journal Research of Accounting
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 PARTISIPASI PENYUSUNAN ANGGARAN, KOMITMEN ORGANISASI, MOTIVASI KERJA, DAN GAYA KEPEMIMPINAN TERHADAP KINERJA MANAJERIAL PADA OPD DI KABUPATEN BADUNG I Gusti Ayu Ratih Utariani; I Gusti Agung Krisna Lestari; Sarita Vania Clarissa
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.v4i1.69

Abstract

This study aims to determine the effect of budgeting participation, organizational commitment, work motivation and leadership style on managerial performance. The population in this study were OPD employees in Badung Regency, with a sample of 81 people. The research method used in this study is quantitative research and for data analysis using multiple linear regression analysis. (2)organizational commitment has a significant positive effect on managerial performance, where the regression coefficient is 0.215 and sig 0.005. (3) work motivation has a significant positive effect on managerial performance, where the regression coefficient is 0.200 and sig is 0.001. (4) leadership style has a significant positive effect on managerial performance, where the regression coefficient is 0.449 and sig 0.014 (5) budgetary participation, organizational commitment, work motivation and leadership style have a positive and significant effect on managerial performance. The magnitude of the influence of independent variables on managerial performance is 65.8%. Suggestions that can be given by researchers are that OPD in Badung Regency in improving managerial performance should always pay attention to budgeting, organizational commitment, work motivation and leadership style
PENGARUH FEE AUDIT, TIME BUDGET PRESSURE, DUE PROFESSIONAL CARE, DAN INTEGRITAS AUDITOR TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI BALI Ni Komang Riskayani; Gde Herry Sugiarto Asana
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.v4i1.70

Abstract

This study aims to determine the effect of audit fee, time budget pressure, due professional care and auditor integrity on audit quality. This research was conducted at a Public Accounting Firm in Bali registered with the Indonesian Institute of Public Accountants as of January 2021 with a total of 17 Public Accounting Firms. The sampling technique of this study used the porpusive sampling method, so that the research sample used was 70 auditors. The data analysis technique used in the research is descriptive statistic, data quality test, classical assumption test and multiple linear regression analysis with the help os SPSS 25 software for windows. The result of the research on audit fee, time budget pressure, due professional care and auditor integrity have a positive and significant effect on audit quality. The test results of the coefficient of determination (Adjust R Square) of 0,054 which means that 54% of the variables audit fee, time budget pressure, due professional care, and auditor integrity and the remaining 46% are explained by other factors not included in this research model
PENGARUH PROFITABILITAS, LIKUIDITAS, SOLVABILITAS DAN UKURAN PERUSAHAN TERHADAP AUDIT REPORT LAG PADA PERUSAHAAN WHOLESALE YANG TERDAFTAR DI BURSA EFEK INDONESIA Zyotya Melviana Kusuma; Tiara Kusuma Dewi; I Ketut Yudana Adi
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.v4i1.71

Abstract

This research was conducted on a wholesale company in Indonesia. The purpose of this study was to determine the effect of profitability, liquidity, solvency and firm size on audit report lag in wholesale companies in Indonesia. The independent variables in this study are profitability (X1), liquidity (X2), solvency (X3) and firm size (X4). While the dependent variable in this study is the audit report lag. The population in this study are all wholesale companies listed on the Indonesia Stock Exchange in 2017-2020 with a total of 12 companies that meet the research criteria that have been set. The research method used is quantitative research with data analysis using multiple linear regression analysis which is processed with the SPSS 16 statistical program. The results of the analysis show the regression model Y = 55,734 -22.483X1-1,289X2-19,903X3+1,335X4+e. The results of this study indicate that audit report lag is significantly affected by solvency and firm size. Liquidity and profitability do not affect audit report lag.
DAMPAK INTELEKTUAL CAPITAL DALAM GREEN MANAGEMENT Luh Kalpika Jyunda Aryputri Suardyana; Ni Putu Riska Suandari
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.v4i1.72

Abstract

Administrasi tenaga kerja ekologis adalah proses yang juga sepenuhnya mencakup prosedur administrasi tenaga kerja. Manajemen tenaga kerja yang ramah lingkungan adalah bagian utama dari penciptaan keuntungan dan menghindari pemborosan dalam rutinitas bisnis sehari-hari, untuk memeriksa hubungan antara green management dan pergerakan keuangan perusahaan. Sebagian besar penelitian memiliki beberapa faktor tertentu yang menentukan fungsi gree management sumber daya manusia. Studi ini menambahkan beberapa spesifikasi yang terkait dengan hasil keuangan dengan menggunakan atau mengikuti praktik manajemen ekologis. Ini adalah studi konseptual dari literatur tahun sebelumnya.
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP RETURN SAHAM PADA SEKTOR INDUSTRI BARANG KONSUMSI Ni Luh Gde Novitasari; Ni Luh Putu Sandrya Dewi; I Wayan Udi Prayoga
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.v4i2.78

Abstract

This study aims to determine and test the effect of Earning Per Share (EPS), Price Earning Ratio (PER), Price to Book Value (PBV), Debt to Equity Ratio (DER) and Dividend Yield (DY) on stock returns in manufacturing sector companies consumer goods industry listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. The research population is manufacturing companies in the consumer goods industry sector which are listed on the Indonesia Stock Exchange for the 2019-2021 period. The sample in this study were 63 manufacturing companies in the consumer goods industry sector which were determined based on the purposive sampling method. The analytical technique used in this research is multiple linear regression analysis. Based on the results of the study, it shows that Price Earning Ratio (PER) and Dividend Yield (DY) have a positive effect on stock returns, Debt to Equity Ratio (DER) has an effect negatively on stock returns, Earning Per Share (EPS) and Price to Book Value (PBV) have no effect on stock returns.
PENGARUH PENERAPAN GREEN ACCOUNTING, PROFITABILITAS, DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN Ni Komang Nilawati Astuti; Ni Luh Putu Sri Purnama Pradnyani; Putu Aristya Adi Wasita
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.v4i2.79

Abstract

The purpose of this study is to determine the effect of implementing green accounting on profitability and corporate social responsibility on company value. The research method used is quantitative research with secondary data. This research was conducted at coal subsector mining companies listed on the Indonesia Stock Exchange for the period 2019–2022. The sampling method was purposive sampling, and 33 observations were made from companies that released annual reports and sustainability reports in a row from 2019 to 2021. The data analysis technique used is multiple linear regression analysis with SPSS 26-assisted data presentation. The results of this study indicate that the applicability of green accounting has a positive influence on firm value. Profitability has a positive influence on firm value. Corporate social responsibility (CSR) has a positive influence on firm value. Based on these results, there are three factors that affect the value of the company: green accounting, profitability, and CSR. This factor is expected to be a consideration for investors when investing because an increase in company value is marked by an increase in the company's stock price, ensuring that investors get optimal profits (returns).
PENGARUH PENGALAMAN KERJA, BEBAN KERJA DAN TEKANAN WAKTU TERHADAP KEMAMPUAN AUDITOR DALAM MENDETEKSI KECURANGAN (FRAUD) PADA KAP DI PROVINSI BAL Ni Luh Putu Pradnya Dewi; Putu Aristya Adi Wasita; Eka Putri Suryantari
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.v4i2.80

Abstract

The aim of this study is to explore the influence of work experience, workload, and time pressure on the auditor's ability to detect fraud. This research was conducted using a quantitative approach by taking locations at the Office of the Public Accountant in the Province of Bali. This study targets a population of 71 auditors. Through the purposive sampling method, there were 37 auditors who met the criteria in this study. Empirical data were collected by distributing questionnaires and analyzed using a multiple linear regression approach. This study succeeded in proving that there is a significant influence of the variables of work experience, workload, and time pressur on the auditor's ability to detect fraud. Work experience is proven to be able to have a positive and significant influence on the auditor's ability to detect fraud by 0.931. Furthermore, the findings revealed that workload and time pressure proved to have a negative and significant effect on the auditor's ability of 0.425 and 0.456. Thus, the auditor is expected to always strive to improve the skills, abilities, and knowledge they have in order to be able to always increase public confidence in their responsibilities
KOEFISIEN RESPON LABA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Ni Putu Erviani Astari
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.v4i2.81

Abstract

Profit is one of the information used in investment decisions. Investors can make the right investment decisions if they use high-quality earnings information. This study analyzes the earnings response coefficients of companies listed on the Indonesia Stock Exchange from 2017 to 2021. The sample in this study was 272 companies and determined by the purposive sampling method. The sample was analyzed using earning response coefficients with abnormal return accumulation as the dependent variable and abnormal earnings as the independent variable. Tests are carried out every year from 2017 to 2021 using statistical tests. The test results show a decrease in the earnings response coefficient for companies listed on the Indonesia Stock Exchange. Thus, investors cannot only use earnings information to make decisions. They must combine earnings information and other information (quantitative or qualitative) to avoid making wrong investment decisions.
PENGARUH ANALISA LAPORAN KEUANGAN TERHADAP TAX AVOIDANCE PADA PERUSAHAAN INDUSTRI BARANG KONSUMSI: Studi Empiris pada Perusahaan Bursa Efek Indonesia tahun 2018-2021 I Gede Yuli Arta Sariyasa; I Made Marsa Arsana; Luh Gede Putri Kusuma Pekerti
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.v4i2.82

Abstract

This review expects to test and exhibit the meaning of the way that the liquidity (current proportion), capital power, stock force, influence (obligation to resource proportion), and benefit (return on resources) of organizations in the shopper products industry that are recorded on the Indonesia Stock Trade impact charge evasion. This study uses a quantitative; the general population in this study was 209 purchaser items industry associations recorded on the Indonesia Stock Exchange. The study covered a four-year period, from 2018 to 2021. A sample of 25 businesses was chosen using purposeful sampling based on a variety of factors. Methods of data analysis include the coefficient of determination test, the multiple linear regression test, the model feasibility test (F), and the classical assumption test. Companies in the consumer goods sector that do not pay taxes that are listed on the Indonesia Stock Exchange are unaffected by the variable liquidity, according to the study. The Capital Intensity variable makes it much less likely for companies in the Consumer Goods Industry that are listed on the Indonesia Stock Exchange to avoid paying taxes. On the Indonesia Stock Trade, tax avoidance by Buyer Merchandise Industry Organizations is unaffected by influence variable. The profitability variable has no effect on companies in the Consumer Goods Industry listed on the Indonesia Stock Exchange evading taxes. The variables Liquidity, Capital Intensity, Inventory Intensity, Leverage) and Profitability have an adjusted R square value of 0.114, indicating that they can explain 11.4% of tax avoidance, while other variables outside of this research model can explain the remaining 88.6%.
PENGARUH HORIZONTAL EQUITY, VERTICAL EQUITY, EXCHANGE EQUITY, DAN PROCEDURAL FAIRNESS TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA TABANAN Khisya Wulandari; Komang Fridagustina Adnantara; Laras Oktaviani
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.v4i2.83

Abstract

One of the factors that influence taxpayer compliance is the dimension oftax justice which consists of horizontal equity or horizontal tax justice, verticalequity or vertical tax justice, exchange equity or reciprocity given by the taxauthorities to taxpayers, and procedural justice or procedural justice where if thedimension of justice taxes are implemented properly and appropriately, it willincrease taxpayer compliance. The problem in this study is whether the effect ofhorizontal equity (X1), vertical equity (X2), stock exchange equity (X3), andprocedural justice (X4) on individual taxpayer compliance at KPP PratamaTabanan. The phenomenon that occurs is a decrease in tax compliance and also taxrevenue. This research is a quantitative study, the population used is individualtaxpayers at KPP Pratama Tabanan totaling 69,609 people. The sample used was116 respondents who were determined by the convenience sampling method. Thedata analysis technique used is Multiple Linear Regression Analysis, so the resultsof the study namely Horizontal Equity Variables (X1), Vertical Equity (X2),Exchange Equity (X3), and Procedural Justice (X4) have a significant and positiveeffect on Individual Taxpayer Compliance at KPP Tabanan Primary.

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