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Program Studi Akuntansi, Fakultas Ekonomi, Universitas Warmadewa Jl. Terompong 24 Tanjung Bungkak, Denpasar, Bali, 80235
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Jurnal Riset Akuntansi Warmadewa
Published by Universitas Warmadewa
ISSN : 2686486X     EISSN : 26864851     DOI : https://doi.org/10.22225/jraw
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Riset Akuntansi Warmadewa, ISSN: 2686-4851 (online) 2686-486X (Print), is a scienetific Journal of economy especially accounting science. Jurnal Riset Akuntansi Warmadewa published by accounting study program, Faculty of Economic, Universitas Warmadewa. This journal is also dedicated to provide an intellectual space of scholarly discussion how journal of accounting and business Science able to create the new global formation of accounting and business Science and similar issues. This journal has been distributed by Accounting Program, Faculty of Economic, Universitas Warmadewa started Online from Volume 1 Number 1 Year 2020 to present. This journal encompasses original research articles, review articles, and short communications, including: Financial Accounting Management Accounting Behavioral Accounting Audit Tax Accounting Information System Social and Environment Accounting Public Sector Accounting
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 10 Documents
 1 
Search results for , issue "Vol. 1 No. 3 (2020)" : 10 Documents clear
Pengaruh Profesionalisme Badan Pengawas, Moralitas Individu, Kesesuaian Kompensasi dan Komitmen Organisasi Terhadap Kecenderungan Kecurangan Akuntansi (Studi Empiris Pada LPD Se-Kecamatan Mengwi, Kabupaten Badung) Ni Made Dessy Natalia; I Made Wianto Putra; Luh Kade Datrini
Jurnal Riset Akuntansi Warmadewa Vol. 1 No. 3 (2020)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jraw.1.3.2528.27-31

Abstract

This study entitled "The Effect of Professionalism of the Supervisory Body, Individual Morality, Compensation Suitability and Organizational Commitment to the Tendency of Accounting Fraud (Empirical Study at LPDs in Mengwi District, Badung Regency), which aims to test empirically the effect of each variable, namely the Professionalism of the Supervisory Body. Individual Morality, Compensation Compensation and Organizational Commitment to Accounting Fraud Tendencies. The samples were determined by using purposive sampling method. The population in this study were 38 LPDs in Mengwi District, Badung Regency with a sample of 152 respondents. The method of analysis in this study is multiple linear regression analysis, with the form of the regression equation obtained Y = 53.015 - 0.245X1 - 0.211X2 - 0.213X3 - 0.273X4, which means that all regression coefficients affect the dependent variable (Y). The results of data analysis indicate that the professionalism of the supervisory body, individual morality, suitability of compensation and organizational commitment have a negative effect on the tendency of accounting fraud in LPDs in Mengwi District, Badung Regency.
Pengaruh Ukuran Organisasi, Kemampuan Teknik Personal, Programipelatihan dan Pendidikan Terhadap Kinerja Sistem Informasi Akuntansi pada BPR di Kabupaten Gianyar Ni Putu Sintya Pratiwi; Ida I Dewa Ayu Manik Sastri; Putu Gede Wisnu Permana Kawisana
Jurnal Riset Akuntansi Warmadewa Vol. 1 No. 3 (2020)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jraw.1.3.2529.32-35

Abstract

Accounting information systems are used to regulate the management of accounting data within the company, where later the data can be used as information that will be needed by the company. The purpose of this research is to determine the effect of variable organizational size, personal technical skills and training and education programs on the performance of accounting information systems at BPRs in Gianyar Regency. This research was conducted in 11 BPRs in Gianyar Regency, with a sample of 70 respondents. The data of this study were collected using a questionnaire, and the data were analyzed using multiple regression analysis. The results of this study indicate that organizational size, personal technical abilities, training and education programs have a positive effect on the performance of the accounting information system at BPRs in Gianyar Regency.
Pengaruh Keterlibatan Pemakai, Pelatihan dan Pendidikan, Formalisasi Pengembangan, dan Ukuran Perusahaan Terhadap Kinerja Sistem Informasi Akuntansi Pada Perusahaan Prudential di Kota Denpasar I Putu Scyangga Dana; A.A.A Erna Trisna Dewi; I.B Made Putra Manuaba
Jurnal Riset Akuntansi Warmadewa Vol. 1 No. 3 (2020)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jraw.1.3.2557.1-5

Abstract

Typically a system can be said to be successful if the system is able to meet three conditions, namely increased use of the system itself, user perceptions of the quality of the system are better than before, or increased user satisfaction of the system. This research was conducted at the Prudential Company in Denpasar, which is located at Jalan Hangtuah, Sanur Raya shopping center no. 1 Denpasar. The sampling technique used in this study was purposive sampling method, which is a sampling technique with certain considerations. The data collection method used in this research is a questionnaire method. The analysis technique used is the multiple linear regression analysis method. Based on the calculation results, there is a positive influence on the user involvement variable on the performance of the accounting information system, there is a positive influence on the training and education variables on the performance of the accounting information system. companies on the performance of accounting information systems.
Pengaruh Profesionalisme, Independensi, Pengetahuan Mendeteksi kekeliruan, Pengalaman dan Etika Profesi Auditor Terhadap Pertimbangan Tingkat Materialitas pada Kap di Wilayah bali Ni Putu Yuni Astari; Ni Putu Riasning; Made Putra Manuaba
Jurnal Riset Akuntansi Warmadewa Vol. 1 No. 3 (2020)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jraw.1.3.2558.6-11

Abstract

Consideration of the level of materiality is very important in making decisions, this is related to the final results of the audit that will be used by users of the information, so it must be carried out with great care and care. The purpose of determining materiality is to help the auditor plan the collection of sufficient evidence. This study aims to analyze the influence of professionalism, independence, knowledge of error detection, experience and professional ethics due to materiality level considerations in the public accountant office (KAP) in Bali. The sample used in this study were 79 auditors who work at public accounting firms (KAP) in the Bali region. The dependent variable in this study is a consideration of the level of materiality and the independent variables in this study are professionalism, independence, knowledge of error detection, experience, and professional ethics. The research method used is a quantitative method with primary data obtained using a questionnaire. The data analysis technique used in this study used double-line analysis with the sampling method using nonprobability sampling method with saturated sampling technique or census. This research data is in the form of a questionnaire which is then processed using the Statistica Program and Service Solution (SPSS) program. The results of this study indicate that the variables of professionalism, independence, knowledge of error detection, experience and professional ethics have a significant positive effect on consideration of the level of materiality.
Pengaruh Ukuran Perusahaan, Kompensasi Bonus dan Leverage Terhadap Manajemen Laba pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di Bursas Efek Indonesia Periode 2016-2018 Ni Komang Rini Handayani; I Wayan Rupa; Sri Eka Jayanti
Jurnal Riset Akuntansi Warmadewa Vol. 1 No. 3 (2020)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jraw.1.3.2560.36-41

Abstract

This study is entitled The Effect of Company Size, Bonus Compensation, and Leverage on Profit Management in Manufacturing Companies in the Consumer Goods Industry which are listed on the Indonesia Stock Exchange for the 2016-2018 Period. The formulation of the problem in this study is whether company size, bonus compensation, and leverage affect earnings management? This study aims to analyze empirically the effect of firm size, bonus compensation, and leverage on earnings management. The population in this study are Manufacturing Companies in the Consumer Goods Industry which are listed on the Indonesia Stock Exchange. The method of determining the sample in this study using purposive sampling method, and based on the specified criteria, the sample size is 26 companies. The data source in this study is secondary data obtained from the annual financial statements of companies listed on the Indonesia Stock Exchange for the period 2016-2018 by accessing www.idx.co.id. The analysis technique used is multiple linear regression analysis with SPSS application tools. The results of this study indicate that firm size has no effect on earnings management, bonus compensation has no effect on earnings management, and leverage has a negative and significant effect on earnings management.
Pengaruh Penerapan Sistem Akuntansi Keuangan, Pengendalian Internal dan Pemahaman Akuntansi Terhadap Kualitas Laporan Keuangan Pemerintah Daerah (Studi Pada Badan Pengelolaan Keuangan dan Pendapatan Daerah Kabupaten Klungkung) Ni Putu Sri Utami; I Wayan Gede Merta; I. B Made Putra Manuaba
Jurnal Riset Akuntansi Warmadewa Vol. 1 No. 3 (2020)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jraw.1.3.2562.42-47

Abstract

Accounting has a vital aspect in the corporation, because accounting is the language of business. Accounting produces information that describes the corporate financial performance in a particular period as well as the corporate financial conditions on a certain date. What is said to understand about accounting is a misunderstanding as well as shrewdness in how the accounting process is carried out until it becomes a financial report by referring to the principles and standards for the preparation of the governmental financial statements that are applied in regulation No.71 of 2010 concerning Government Accounting Standards. Based on the description above, the objectives of the research are: The Effect of the Implementation of the Financial Accounting System, Internal Control and Accounting Understanding on the uality of Local Government Financial Statements. The research was conducted at the Financial Management Agency and Regional Income of Klungkung Regency with a total sample of 55 people. Data were collected using the uestionnaire method and documentation study. Data analysis techni ues with PLS analysis. The results showed that the Financial Accounting System, Internal Control and Accounting Understanding positively had a significant effect on the uality of Regional Government Financial Statements at the Head of the Financial Management Agency and Regional Revenue of Klungkung Regency.
Pengaruh Pengendalian Internal, Kesesuaian Kompensasi, Asimetri Informasi dan Moralitas Individu Terhadap Kecenderungan Kecurangan Akuntansi (Studi Empiris Pada Koperasi Se-Kecamatan Tegallalang, Kabupaten Gianyar) Pande Made Wahyu Adhi Pramana; I Gusti Ngurah Sanjaya; Sri Eka Jayanti
Jurnal Riset Akuntansi Warmadewa Vol. 1 No. 3 (2020)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jraw.1.3.2574.12-16

Abstract

This study entitled "The Effect of Internal Control, Compensation Suitability, Information Asymmetry and Individual Morality Against the Tendency of Accounting Fraud (Empirical Study at Cooperatives in Tegallalang District, Gianyar Regency)", which aims to test empirically the effect of each variable, namely Internal Control, Compensation Compensation, Information Asymmetry and Individual Morality in Cooperatives in Tegallalang District, Gianyar Regency using purposive sampling technique as a sample collection technique. The population used was 24 cooperatives in Tegallalang District, Gianyar Regency with a sample of 96 respondents. The method of analysis uses multiple linear regression analysis with the form of the regression equation obtained Y = 43.226 - 0.244 X1 - 0.213X2 + 0.196X3 - 0.313X4. The results of this study indicate that the internal control variable has a negative effect, the suitability of compensation has a negative effect, information asymmetry has a positive effect and individual morality has a negative effect on the tendency of accounting fraud in cooperatives in Tegallalang sub-district, Gianyar Regency.
Pengaruh Corporate Social Responsibility, Leverage dan Ukuran Perusahaan Terhadap Tax Avoi Dance Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di Bei Periode 2014-2018 I Gede Aris Wirawan; Ni Nengah Seri Ekayani; Ni Made Rai Juniariani
Jurnal Riset Akuntansi Warmadewa Vol. 1 No. 3 (2020)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jraw.1.3.2575.17-21

Abstract

This study is entitled "The Effect of Corporate Social Responsibility, Leverage and Company Size Against Tax Avoidance in Manufacturing Companies in the Consumer Goods Industry Sector Listed in BEI 2014-2018 Period. The aim of this research is to empirically test the effect of Corporate Social Responsibility, Leverage and Company Size on Tax Avoidance in Manufacturing Companies in the Consumer Goods Industry Sector Listed in BEI 2014–2018. The sampling method in this study used the positive isampling technique and obtained 21 companies that met the criteria identified as the sample of companies. The data that are used in this research are secondary data, such as financial report data, and other data that support this research. The data is obtained using the idocumentation technique. The analysis technique used in this study is the multiple linear irregularity analysis technique. The results of this study show that the variable corporeate is social irresponsibility and leverage has a significant negative effect on tax diavoidance. While the size of the company has a significant positive effect on tax iavoidance.
Pengaruh Kecerdasan Emosional dan Kecerdasan Spiritual Terhadap Pemahaman Akuntansi Pada Mahasiswa Jurusan Akuntansi Universitas Swasta di Bali I Wayan Wahyu Diatmika; I Wayan Rupa; I. B. Made Putra Manuaba
Jurnal Riset Akuntansi Warmadewa Vol. 1 No. 3 (2020)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jraw.1.3.2576.22-26

Abstract

This research aims to test, emotional intelligence and spiritual intelligence have an effect on the level of understanding accounting. The population in this study were all active students majoring in accounting at private universities in Bali. The research sample was obtained as many as 93 students who were taken using the slovin formula. Data analysis techniques using multiple linear regression analysis. Based on the results of the study, it shows that emotional intelligence and spiritual intelligence have a significant positive effect on the level of accounting understanding, there are significant differences in emotional intelligence, spiritual intelligence and accounting comprehension.
Pengaruh Due Professional Care, Skeptisisme Profesional, Independensi dan Audit Tenure Terhadap Kualitas Audit pada KAP di Kota Denpasar Ni Made Veny Sukmayanti; I Gusti Ngurah Sanjaya; L. G. P Sri Eka Jayanti
Jurnal Riset Akuntansi Warmadewa Vol. 1 No. 3 (2020)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jraw.1.3.2578.48-52

Abstract

The purpose of this study is to empirically prove the influence of due professional care on audit quality, to empirically prove the effect of skeptisisme professional on audit quality, to empirically prove the effect of independensi on audit quality, to empirically prove the effect of audit tenure on audit quality at KAP in Denpasar City. The sampling method used in this study was random sampling. The sample used in the study was 42 respondents from a total population of 9 KAP with 56 auditors. Data collection method used is a questionnaire method that uses a 5-point linkert scale. The analysis technique used is multiple linear analysis. due professional care, skeptisisme professional, independensi, and audit tenure has a positive effect on audit quality at KAP in Denpasar City.

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