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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 LIKUIDITAS, PROFITABILITAS, SOLVABILITAS, UKURAN DAN UMUR PERUSAHAAN TERHADAP AUDIT REPORT LAG PADA PERUSAHAAN MANUFAKTUR DI BEI Ni Komang Tri Ismayanti; Gde Herry Sugiarto Asana; Tiara Kusuma Dewiv
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.v4i2.84

Abstract

Riset ini bertujuan buat menginvestigasi akibat likuiditas, profitabilitas, solvabilitas, dimensi industri, serta usia industri terhadap sela waktu pelaporan audit pada industri manufaktur yang terdaftar di Bursa Dampak Indonesia pada periode 2019- 2021. Populasi riset terdiri dari 219 industri, serta ilustrasi riset terdiri dari 162 industri yang diseleksi memakai tata cara purposive sampling. Informasi dikumpulkan lewat dokumentasi serta dianalisis memakai informasi keuangan yang tercatat dalam laporan keuangan industri manufaktur yang terdaftar di BEI pada tahun 2019- 2021. Pengujian dicoba memakai analisis regresi linear berganda. Hasil riset menampilkan kalau likuiditas, solvabilitas, dimensi industri, serta usia industri mempunyai pengaruh positif dan sela waktu pelaporan audit, sebaliknya profitabilitas mempunyai pengaruh negatif dan sela waktu pelaporan audit pada industri manufaktur yang terdaftar di Bursa Dampak Indonesia pada periode tahun 2019- 2021.
KARAKTERISTIK CEO DAN DAMPAKNYA PADA NILAI PERUSAHAAN LQ45 DI BURSA EFEK INDONESIA Ni Made Heri Apriastini; Ni Nyoman Sri Rahayu Trisna Dewi; Tiara Kusuma 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.v4i2.85

Abstract

Penelitian bertujuan untuk menguji kembali pengaruh karakteristik CEO pada nilai perusahaan. Perusahaan indeks LQ45 digunakan sebagai populasi. Jumlah sampel ditentukan dengan teknik sampel purposive, sehingga diperoleh 100 amatan yang diambil dari 25 perusahaan LQ45. Annual report yang diakses pada situs resmi IDX digunakan sebagai data utama. Alat analisis yang digunakan adalah regresi linear berganda. Hasil penelitian ini menunjukan bahwa variabel masa jabatan CEO, CEO asing, umur CEO dan CEO wanita secara parsial berpengaruh positif terhadap nilai perusahaan.
PENGARUH KECERDASAN EMOSIONAL, KECERDASAN INTELEKTUAL, MINAT BELAJAR, DAN PERILAKU BELAJAR TERHADAP TINGKAT PEMAHAMAN AKUNTANSI PADA MAHASISWA AKUNTANSI DI UNIVERSITAS TRIATMA MULYA Desiana Wahyu Wedayanthi Rahayu; I Ketut Yudana Adi
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.v4i2.86

Abstract

At present, with the rapid development of financial institutions and banks, the demand for accounting graduates is also increasing. The truth, however, is that a large number of graduates are produced in higher education, but only a small fraction are absorbed into the workforce. This phenomenon shows that the level of understanding becomes very important. Comprehension of student accounting is indicated by the student's understanding of the material being studied. The factors that promote understanding are emotional intelligence, intelligence, interest in learning, and learning behavior. The purpose of this study was to examine the effects of emotional intelligence, intelligence, interest in learning, and learning behavior on the level of accounting comprehension. The study used a sample of 66 accounting students from Triatma Mulya University. In this study, multiple linear regression analysis was used as the data analysis technique. The results show that emotional intelligence, intellectual intelligence, learning interest and learning behavior have a positive and significant impact on accounting comprehension. This means that the more emotional intelligence, IQ, interest in learning and learning behavior a person has, the more knowledge related to accounting they will know.
PREDIKSI FINANCIAL DISTRESS DARI PERSPEKTIF FINANCIAL INDICATORS DAN OWNERSHIP STRUCTURE Putu Diah Pratiwi; Luh Komang Merawati; Daniel Raditya Tandio
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.v4i2.87

Abstract

The purpose of this study is to determine the relationship between financial indicators and ownership structure in predicting financial distress. Indicators of financial used in this study include sales growth, ROA-measured profitability, and DAR-measured leverage, while institutional and managerial ownership are shown by the ownership structure. The population are manufacturing companies listed on the Indonesia Stock Exchange in 2019-2021 with 78 sample obtained using purposive. This study used logistic regression as a data analysis tool. The results shown that ROA has a negative effect on financial distress prediction. Sales growth has a positive effect on financial distress prediction. Whille leverage, managerial and institutional ownership did not affect on financial distress prediction in manufacturing companies.
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.
PENGARUH SOSIALISASI, EDUKASI, DAN LITERASI KEUANGAN TERHADAP MOTIVASI MAHASISWA UNIVERSITAS TRIATMA MULYA DALAM MEMBELI SAHAM DI PASAR MODAL Ni Gusti Ayu Putu Ikayanti; I Gusti Agung Krisna Lestari; Ni Made Ernila Junipisa
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.v4i2.89

Abstract

The purpose of this study is to examine the influence of socialization, education, and financial literacy on the motivation of Triatma Mulya University students to buy stocks from the capital market. Two types of his variables are used in this study: dependent and independent variables. The dependent variable in this study is motivation (Y). On the other hand, the independent variables in this study are socialization (X1), education (X2), and financial literacy (X3). The data source used in this study was primary data in the form of questionnaires distributed to accounting students at Triatma Mulya University. Ninety-two 5th and 7th semester accounting students participated in this study. A random sample of 89 students was obtained by systematic and targeted sampling. The survey method is a quantitative survey by data analysis by multiple regression analysis using the SPSS statistical program. The results of the analysis awareness, education and financial literacy have a positive on the motivation of the students of Triatma Mulya University to buy shares in the capital market
PENGARUH AUDIT OPERASIONAL DAN IMPLEMENTASI STRATEGI PEMASARAN TERHADAP EFEKTIVITAS PENJUALAN PADA PT SEAWEED INDONESIA I Putu Evan T Darsanofa; Tiara Kusuma 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.v4i2.90

Abstract

Operational audit is an examination of the company's operational activities, including accounting policies and operational policies that have been determined by management, to find out whether the operational activities have been carried out effectively, efficiently, and economically. This study aims to examine the effect of operational audits and implementation of marketing strategies on sales effectiveness at PT Seaweed Indonesia. The number of respondents used in the study were 35 people. The research method used is quantitative research and data analysis using multiple regression analysis. The results of the study stated that the operational audit had a positive and significant effect on the sales effectiveness of PT. Indonesian Seaweed with a significance value of 0.011 < 0.05. And the implementation of the strategy has a positive and significant effect on the sales effectiveness of PT. Indonesian Seaweed with a significance value of 0.000 <0.05
PENGARUH INFLASI, SUKU BUNGA, DAN HARGA MINYAK DUNIA TERHADAP INDEKS HARGA SAHAM GABUNGAN: Studi pada Bursa Efek Indonesia Periode 2018-2021 Ni Komang Ayu Tulus Sawitri; Made Yudi Darmita; Made Christin Dwitrayani
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.v4i2.91

Abstract

Based on the development of the IHSG chart, there is a downward phenomenon from 2019 to 2020, this is comparable to the effect of the Coronavirus pandemic that hit Indonesia, causing the composite stock price index (IHSG) to experience a significant decline in 2020. One Economic factors that can have an impact on IHSG movements are inflation, interest rates and world oil prices. The definition of the issue and the reason for this study is to decide the fractional impact of inflation, interest rates and world oil prices on the IHSG for the 2018-2021 periods. The population and samples in this review were 48 samples utilizing the saturation sampling method. The information of analysis method in this review is Multiple Linier Regressions. In view of the exploration results, it very well may be seen that the inflation variable have a..negative impact on IHSG, the interest rate variable have a positive impactt on IHSG and world oil prices have a positive impact on IHSG. The extent of the effect of inflation, interest rates and world oil prices on IHSG was 81.2%, the leftover 18.8% was affected by different elements outside the models.
HARGA SAHAM PERUSAHAAN MAKANAN DAN MINUMAN PADA BEI DITINJAU DARI KINERJA KEUANGAN TAHUN 2019-2021 Putu Ayu Putri Padmini; Komang Fridagustina Adnantara; Komang Krishna Yogantara
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.v4i2.92

Abstract

In 2020, the obtained revenue of Food and Beverage Company merely showed the percentage of 1.8%, in which this revenue indicated an extreme decline compared to 2021 that reached the percentage of 7.9%. This drastic decline was caused by the worldwide outbreak of Covid-19. Thus, both the rise and fall in stock values were influenced by this phenomenon. This study seeks to determine the impact of CR, DER, TATO, and ROA on the stock prices of food and beverage companies listed on the Indonesia Stock Exchange in 2019–2021 in response to the current scenario. For the objectives of this quantitative study, the food and beverage businesses that were listed on the Indonesia Stock Exchange between 2019 and 2021 made up the research population. 60 observations from 20 food and beverage firms were used as a research sample. Purposeful sampling was used to choose the sample. The gathered information was assessed using multiple linear regression. According to the results of the investigation, ROA had a positive impact on stock prices whereas TATO had a negative one. While TATO had a detrimental influence on firm prices, CR and DER had no impact on stock values.
PENGARUH KESADARAN WAJIB PAJAK, KEWAJIBAN MORAL, TINGKAT PENGHASILAN, PELAYANAN FISKUS, DAN SANKSI TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR: Studi Empiris di UPTD Pelayanan Pajak dan Retribusi Daerah Provinsi Bali di Kota Denpasar Dea Nirmala Sari; Ketut Yudana Adi
Journal Research of Accounting Vol. 5 No. 1 (2023): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51713/jarac.v5i1.99

Abstract

Taxpayer compliance can be interpreted as the attitude or behavior of a taxpayer in carrying out his tax obligations and enjoying his tax rights in accordance with applicable laws and regulations. The higher the level of taxpayer compliance in paying tax obligations, the tax revenue will increase. This study aims to empirically examine the effect of taxpayer awareness, moral obligation, level of income, tax authorities and sanctions on the level of motor vehicle tax compliance. This research was conducted at the Denpasar City SAMSAT Office. The type of data used is quantitative data, this research data is in the form of primary data and data collection is done by distributing questionnaires to motor vehicle taxpayers. The total population in this study is 1,470,570 motor vehicle taxpayers. Determination of the sample using accidental sampling technique with the number of samples used as many as 100 taxpayers who are determined using the solvency formula. The data analysis technique used is multiple linear regression. The results of this study are able to show that there is support from the use of the theory of planned behavior and the theory of compliance with the factors that influence the perception of taxpayers in taxpayer compliance. The results of the study show that taxpayer awareness, moral obligation, level of income, tax authorities and sanki services have a positive and significant effect on motor vehicle taxpayer compliance at the SAMSAT Office of Denpasar City.

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