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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 100 Documents
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Pengaruh Audit Internal dan Efektivitas Pengendalian Internal Terhadap Pencegahan Kecurangan (Fraud) Pada Bank Bumn di Denpasar Komang Yoga Mahendra; A.A.A Erna Trisna Dewi; Gst Ayu Intan Saputra Rini
Jurnal Riset Akuntansi Warmadewa Vol. 2 No. 1 (2021)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jraw.2.1.2904.1-4

Abstract

Penelitian ini bertujuan untuk melihat bagaimana pengaruh audit internal dan pengendalian internal terhadap pencegahan kecurangan pada bank-bank BUMN di Denpasar. Metode analisis data dilakukan dengan kuesioner kepada seluruh pegawai bank yang menjadi responden sebanyak 80 orang. Teknik analisis data yang digunakan adalah analisis regresi linier berganda uji F, uji statistik t, koefisien determinasi (R2) dan asumsi klasik yang terdiri dari uji normalitas, uji multikolinearitas, dan uji heteroskedastisitas. Berdasarkan hasil uji hipotesis statistik t diketahui bahwa audit internal berpengaruh positif terhadap pencegahan fraud pada Bank BUMN di Denpasar, otoritas berpengaruh positif terhadap pencegahan fraud pada Bank BUMN di Denpasar. Berdasarkan hasil uji hipotesis F menjelaskan bahwa variabel audit internal berpengaruh positif dan signifikan terhadap variabel pencegahan kecurangan pada Bank BUMN di Denpasar.
Akuntabilitas Pengelolaan Alokasi Dana Desa di Kecamatan Abiansemal Kabupaten Badung Putu Tiwi Indriswari; I Made Wianto Putra
Jurnal Riset Akuntansi Warmadewa Vol. 2 No. 1 (2021)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jraw.2.1.2905.5-10

Abstract

Penelitian ini bertujuan untuk menguji pengaruh tahap perencanaan, pelaksanaan, pertanggung jawaban, dan pengawasan terhadap akuntabilitas pengelolaan alokasi dana desa di Kecamatan Abiansemal. Populasi adalah perangkat desa di 18 desa Kecamatan Abiansemal dengan72 orang sebagai sample melalui sampling purposive. Jenis data yang digunakan adalah data kuantitatif dan dianalisis dengan regresi linier berganda. Hasil penelitian menunjukkan bahwa tahap perencanaan, pelaksanaan, dan pertanggungjawaban berpengaruh positif terhadap pengelolaan alokasi dana desa namun tahap pengawasan tidak berpengaruh positif terhadap pengelolaan alokasi dana desa di Kecamatan Abiansemal Kabupaten Badung.
Pengaruh Pemahaman Akuntansi, Komitmen Karyawan, dan Peran Internal Audit Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Pada OPD Kab. Gianyar Dewa Ayu Fibriyani; Ni Nengah Seri Ekayani; I. B. Made Putra Manuaba
Jurnal Riset Akuntansi Warmadewa Vol. 2 No. 1 (2021)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jraw.2.1.2927.11-16

Abstract

Penelitian ini dilakukan pada 26 OPD yang berada diwilayah Pemerintahan Kabupaten Gianyar dengan menggunakan teknik non probability sampling dan metode purposive sampling yang bertujuan untuk menguji pengaruh pemahaman akuntansi, ikomitmen karyawan, dan peran internaliaudit terhadapikualitasilaporan keuanganipemerintah daerah. Responden yangidigunakan dalamipenelitian ini sebanyak 95 orang yang terdiri dari staff atau pegawai bagian keuangan di setiap dinas, badan, dan inspektorat. Dataihasil jawabanikuesioner dari responden diuji denganianalisis regresi linier berganda, hasil penelitian menghasilkan bahwa variabel pemahaman akuntansi, komitmen karyawan, dan peran internal audit berpengaruh positif dan signifikan terhadap kualitas laporanikeuangan pemerintah daerah di OPD Kab. Gianyar.
Pengaruh E-Filing, Sanksi, Kesadaran, Dan Sosialisasi Terhadap Kepatuhan Wajib Pajak Badan Pada KPP Pratama Gianyar I Wayan Mertayasa; Ni Nengah Seri Ekayani; L.G.P Sri Eka Jayanti
Jurnal Riset Akuntansi Warmadewa Vol. 2 No. 1 (2021)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jraw.2.1.2928.29-34

Abstract

Tujuan penelitian ini untuk memperoleh bukti empiris mengenai pengaruh E-Filling, Sanksi Perpajakan, Kesadaran Wajib Pajak, dan Sosialisasi Perpajakan terhadap Kepatuhan Wajib Pajak Badan pada KPP Pratama Gianyar. seluruh Wajib Pajak Badan yang terdaftar pada Kantor Pelayanan Pajak Pratama Gianyar sebanyak 9.030 wajib pajak dengan jumlah sampel 99 orang berdasarkan hasil rumus slovin. Pengambilan sampel dalam penelitian ini dilakukan dengan menggunakan probability sampling dengan teknik incidental sampling. Data dianalisis menggunakan analisis regresi linear berganda melalui program SPSS. Hasil penelitian menunjukkan bahwa E-Filling berpengaruh positif terhadap Kepatuhan Wajib Pajak Badan pada KPP Pratama Gianyar, Sanksi Perpajakan berpengaruh positif terhadap Kepatuhan Wajib Pajak Badan pada KPP Pratama Gianyar, Kesadaran Wajib Pajak berpengaruh positif terhadap Kepatuhan Wajib Pajak Badan pada KPP Pratama Gianyar, Sosialisasi Perpajakan berpengaruh positif terhadap Kepatuhan Wajib Pajak Badan pada KPP Pratama Gianyar.
Pengaruh Current Ratio, Debt to Equity Ratio, Return on Equity Terhadap Earning Per Share pada Perusahaan Sub Sektor Batu Bara yang Terdaftar di Bursa Efek Indonesia 2014-2018 Ach. Faruq; I Made Wianto Putra; Ni Putu Riasning
Jurnal Riset Akuntansi Warmadewa Vol. 2 No. 1 (2021)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jraw.2.1.2929.35-40

Abstract

Penelitian ini bertujuan untuk menganalisis Pengaruh Current ratio, Debt to equity Ratio, Return on Equity Terhadap Earning per Share pada Perusahaan Sub Sektor Batu Bara yang Terdaftar Di Bursa Efek Indonesia 2014-2018. Data penelitian dikumpulkan melalui analisis data laporan posisi keuangan dan laporan laba rugi perusahaan. Jenis data yang digunakan yaitu data kualitatif. Jumlah populasi dalam penelitian ini sebanyak 21 perusahaan yang ditentukan dengan metode purposive sampling. Teknik analisis data memakai analisis statistik deskriptif, uji normalitas, multikoloneritas, heterokedasitas, uji autokolerasi, analisis regresi linier berganda, dan uji hipotesis. Hasil analisis menyimpulkan bahwa current ratio berpengaruh positif terhadap earning per share. Debt to equity berpengaruh negatif terhadap earning per share. Return on equity berpengaruh positif terhadap earning per share perusahaan sub sektor batu bara di Bursa Efek Indonesia (BEI) tahun 2014-2018 .
Pengaruh Kompetensi Audit Internal Dan Kualitas Jasa Audit Terhadap Good Corporate Governance (GCG) Putu Ariasmini Alves; I Gusti Ngurah Sanjaya; I Putu Budi Anggririawan
Jurnal Riset Akuntansi Warmadewa Vol. 2 No. 1 (2021)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jraw.2.1.2930.17-21

Abstract

This study aims to analyze the effect of internal audit competence on Good Corporate Governance and the quality of audit services on Good Corporate Governance. The population in this study were all hotels in Badung regency. The data collection method used in this research is by distributing questionnaires online using google form. The sampling technique was carried out by purposive sampling method and based on predetermined criteria, the number of hotels that met the criteria was 62 04 star hotels in Badung regency. Respondents in this study were chief accounting and internal audit within the hotel. The research hypothesis was tested using multiple linear regression with the help of SPSS 22.00 for Windows software. The results showed that the variables of internal audit competence and audit service quality partially had a positive effect on Good Corporate Governance.
Pengaruh Komitmen Manajemen, Aksesibilitas Laporan Keuangan, Penyajian Laporan Keuangan, dan Pengendalian Internal Terhadap Penerapan Transparansi Pelaporan Keuangan Pada SKPD di Kota Denpasar Ni Kadek Putri Purnamadewi; Ni Putu Riasning; I Wayan Rupa
Jurnal Riset Akuntansi Warmadewa Vol. 2 No. 1 (2021)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jraw.2.1.2931.41-47

Abstract

This study aims to find the effect of management commitment, accessibility of financial reports, presentation of financial statements, and internal control on the implementation of financial reporting transparency. The location of this research is SKPD Denpasar City. The population in this study was the SKPD of Denpasar City, amounting to 21 SKPD, each SKPD was taken by four officials who were involved in the preparation of financial statements so that the sample of this study was 84 respondents. The analysis technique used in this research is multiple linear regression analysis. The results of this study indicate that management commitment has a positive and significant effect on financial reporting transparency, financial report accessibility has a positive and significant effect on financial reporting transparency, financial reporting has a positive and significant effect on financial reporting transparency, internal control has a positive and significant effect on financial reporting transparency.
Pengaruh Partisipasi Manajer, Pengalaman Kerja Dan Kompleksitas Tugas Terhadap Efektivitas Pengguna Sistem Informasi Akuntansi Pada Perusahaan Daerah Air Minum (PDAM) Kabupaten Tabanan Komang Arya Suputra; A.A.A Erna Trisna Dewi; Luh Putu Lusi Satyandarini Surya
Jurnal Riset Akuntansi Warmadewa Vol. 2 No. 1 (2021)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jraw.2.1.2932.22-28

Abstract

The effectiveness of users of accounting information systems is a measure that provides an overview of the extent to which targets can be achieved from a collection of resources that are arranged to collect, process, and store electronic data, then turn it into useful information and provide the required formal reports with good quality nor time. This study aims to test empirically the effect of manager participation, work experience and task complexity on the effectiveness of users of the accounting information system at the local water company (PDAM) in Tabanan Regency. The theory is the theory of reasoned action (TRA). In this study, it has a population of 314 people with purposive sampling method of determining the sample, so that the sample data amounted to 63 samples. Types and sources of data in this study are quantitative data and qualitative data. The data collection method used in this study was a questionnaire technique. The data analysis technique in this study is multiple linear regression analysis. The results of this study indicate that both simultaneously and partially the variables of managerial participation, work experience and task complexity have a positive effect on the effectiveness of users of the accounting information system at the regional drinking water company (PDAM) of Tabanan Regency.
Pengaruh Inflasi, Nilai Tukar Rupiah (USD), Suku Bunga Dan Ekspor Terhadap Cadangan Devisa Negara Indonesia Tahun 2009-2019 Indro Suwarno; I Made Wianto Putra; I Nyoman Sutapa
Jurnal Riset Akuntansi Warmadewa Vol. 2 No. 1 (2021)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jraw.2.1.2933.48-53

Abstract

The purpose of the research was to find out and test the influence of independent variables (Inflation, Rupiah Exchange Rate, Interest Rate and Export) on dependent variables (Foreign Exchange Reserves of Indonesia). This research was conducted in Indonesia using time series data obtained from the Central Statistics Agency and Bank Indonesia from 2009-2019. This research data analysis method uses multiple linear regression analysis namely Classical Assumption Test and data processed using IBM SPSS computer program, for testing this research hypothesis researchers use t Test, F Test and Determination Coefficient. From the results of simultaneous testing, it can be concluded that inflation, rupiah exchange rate, interest rate, and export affect Indonesia's foreign exchange reserves. While the test results can be partially concluded that Inflation has no effect on Indonesia's foreign exchange reserves, rupiah exchange rate has a positive and significant effect on Indonesia's foreign exchange reserves, interest rates have no effect on foreign exchange reserves in Indonesia, exports have a positive and significant effect on foreign exchange reserves in Indonesia.
Pengaruh Tekanan Anggaran Waktu, Locus of Control, Kompleksitas Tugas dan Turnover Intention Terhadap Perilaku Disfungsional Auditor Pada Kantor Akuntan Publik di Provinsi Bali Dewa Ayu Shiinta Widhiaswari; I Made Wianto Putra; Ni Nyoman Sri Rahayu Damayanti
Jurnal Riset Akuntansi Warmadewa Vol. 2 No. 1 (2021)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jraw.2.1.2934.54-59

Abstract

The purpose of this study was to determine the Time Budget Pressure, Locus of Control, Task Complexity and Turnover Intention affect the dysfunctional behavior of auditors at KAP in Bali Province. The number of samples in this study were 82 auditors. The sampling technique used is a non-probability sampling method. The data analysis technique in this study is multiple linear regression analysis. Based on the results of the analysis, it was found that Time Budget Pressure and Locus Of Control had a negative effect on the Auditor's Dysfunctional Behavior at the Public Accounting Firm in Bali Province. Task Complexity and Turnover Intention have a positive effect on the Dysfunctional Behavior of the Auditor at the Public Accounting Firm in Bali Province.

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