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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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Analisis Pengaruh Cash Flow untuk Memprediksi Kondisi Financial Distress Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Ni Putu Oka Marheni; Anak Agung Ayu Erna Trisna Dewi; I Wayan Kartana
Jurnal Riset Akuntansi Warmadewa Vol. 3 No. 1 (2022)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jraw.3.1.4710.1-6

Abstract

The title of this study is cash flow influence analysis to predict financial distress conditions in companies listed on the Indonesia Stock Exchange. The formulation of the problem in this study is whether total cash flow, operating cash flow, investment cash flow, and funding cash flow affect Financial Distress in manufacturing companies on the Indonesia Stock Exchange. The purpose of this research is to prove empirically the influence of total cash flow, operating cash flow, investment cash flow and cash flow funding on the prediction of financial distress in a company listed on the Indonesia Stock Exchange. The population in this study is a manufacturing company listed on the Indonesia Stock Exchange in 2014-2019. While the sampling technique used in this study is purposive sampling, which is sample determination technique with certain considerations, and can be as many as 17 companies. The data collection method used is the documentation method. Data analysis techniques include classical assumption tests, which consist of normality tests, multicollinearity tests, autocorrelation tests and heteroskedasticity tests, multiple regression analysis. The results showed that (1) total cash flow affects financial distress. (2) Operating cash flow has no effect on financial distress. (3) Investment cash flow affects financial distress. (4) Funding cash flow has no effect on financial distress.
Pengaruh Ethical Sensitivity, Love Ofmoney, Machiavellian dan Gender Terhadap Persepsi Etis Mahasiswa Akuntansi (Studi Empiris Pada Mahasiswa Perguruan Tinggi Swasta di Denpasar) I Made Yuda Adnyana; I Gusti Ayu Intan Saputra Rini; A.A Sri Purnami
Jurnal Riset Akuntansi Warmadewa Vol. 3 No. 1 (2022)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jraw.3.1.4711.7-11

Abstract

This research aims to recognize ethical sensitivity, love of money, machiavellian and gender to the ethical perceptions of accounting students. The population in the research was a semester VII accounting student at a Private College in Denpasar with 94 respondents as a sample. Multiple Linear Regression, Coefficient of Determination, Test t and Test F are data analysis techniques. The results of the study said that: (1) ethical sensitivity has a positive impact on the ethical perception of accounting students, where regression coefficients are obtained 0.314 and sig 0.000. (2) love of money has a negative impact where regression coefficients are obtained of - 0.266 and sig 0.021. (3) Machiavellian negatively impacts the ethical perception of accounting students, where regression coeffesiens - 0.250 and sig 0.031. (4) gender negatively impacted regression by 0.183 and sig 0.017. The advice that can be given by researchers is a Private College in Denpasar in improving the ethical perception of accounting students expected to pay attention to ethical sensitivity, love of money, machiavellian and gender.
Pengaruh Return on Assets, Return on Equity, Earning Per Share dan Debtto Equity Ratio Terhadap Harga Saham Kadek Angga Tirta; Partiwi Dwi Astuti; Ni Nyoman Sri Rahayu Damayanti
Jurnal Riset Akuntansi Warmadewa Vol. 3 No. 1 (2022)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jraw.3.1.4712.28-33

Abstract

This research aims to analyze the effect of return on assets, return on equity, earnings per share, and debt to equity ratio on stock prices. The population of this study is a consumer goods industry sector company listed on the Indonesia Stock Exchange for the period 2017-2019. The determination of the sample was done using purposive sampling techniques and there were 23 companies that were research samples from 40 companies during the pangamatan period. The data used in this study is secondary data in the form of company financial statements with the year 2017, 2018, 2019 obtained from the www.idx.co.id website. Data analysis techniques use descriptive statistics, classical assumption tests, and multiple linear regressions. The results of this study show that return on asset negatively and significantly affects stock prices; return on equity has a positive and significant effect on the stock price; earnings per share have a positive and significant effect on the stock price; and the debt to equity ratio has a negative and insignificant effect on the stock price.
Pengaruh Pengalaman Kerja, Kompetensi, dan Independensi Terhadap Kualitas Audit Dengan Etika Auditor Sebagai Variabel Moderasi (Pada Kantor Akuntan Publik Provinsi Bali) Ni Made Rara Suhitha; I Made Wianto Putra; I. B. Made Putra Manuaba
Jurnal Riset Akuntansi Warmadewa Vol. 3 No. 1 (2022)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jraw.3.1.4713.34-39

Abstract

The results of this study show that (1) Work Experience has no positive and significant effect on audit quality at public accounting firms in Bali province. This is indicated by the results of the t-test explained that the significance level of 0.460> 0.05 which means that the Work Experience variable has no significant effect on the Quality of Audits at the Public Accounting Firm of Bali Province. (2) Competency Variables have a significant effect on audit quality. This is indicated by the results of the test-t explained that the significance level> is 0.039< 0.05, which means that the Competency variable has a significant effect on audit quality. (3) The independence variable has no significant effect on audit quality. This is indicated by the result of the test-t has a Beta value of 0.258 and a Sig value. 0.013, which means that auditor ethics moderates the effect of work experience on audit quality. (5) Auditor Ethics moderates the effect of Competence on Audit Quality at Public Accounting Firms of Bali Province. Beta value of 0.275 and Sig value. 0.011, which means that auditor ethics moderates the effect of competence on audit quality. (6) Auditor Ethics moderates the effect of Independence of Audit Quality in Public Accounting Firms of Bali Province. This is indicated by the result of the test-t has a Beta value of 0.249 and a Sig value. 0.022, which means that Auditor Ethics moderates the effect of Work Experience on Audit Quality.
Pengaruh Good Corporate Governance Dan Corporate Social Responsibility Terhadap Kinerja Keuangan Perusahaan (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2020) Putu Annet Cahaya Putri; Putu Ngurah Suyatna Yasa; Luh Putu Lusi Satyandarini Surya
Jurnal Riset Akuntansi Warmadewa Vol. 3 No. 1 (2022)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jraw.3.1.4714.12-16

Abstract

Good Corporate Governance is one of the systems and policies in regulating financial performance to achieve the success of banking companies. Assisted by Corporate Social Responsibility is used as a strategic step in developing financial performance to attract investors. The purpose of the study is to find out if there is a link between Good Corporate Governance and Corporate Social Responsibility which has implications for the financial performance of companies, especially banking. There are as many as 43 banking companies listed on the Indonesia Stock Exchange 2018-2020 so that the population is mentioned in this study. Sampling methods are using samples with certain criteria or often called purposive sampling, which amounted to 114 samples. The data source is in the form of annual reports of secondary data obtained on the Indonesia Stock Exchange website. The analysis technique is multiple linear regression. With this analysis, the results of both free variables significantly have simultaneous and partial effect on bound variables. From these results, this means that the more number and existence of good corporate governance mechanisms, the company's financial performance increases. In Corporate Social Responsibility activities, there are also more and more indicator disclosures than Corporate Social Responsibility activities in a company, its financial performance will also improve and vice versa.
Pengaruh Gaya Kepemimpinan, Budaya Organisasi, Pemahaman Good Governance, Profesionalisme, dan Independensi Terhadap Kinerja Auditor pada Kantor BPK RI Provinsi Bali Putu Adi Setia Wahyu; I Made Wianto Putra; Ni Putu Rediatni Giri
Jurnal Riset Akuntansi Warmadewa Vol. 3 No. 1 (2022)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jraw.3.1.4715.45-50

Abstract

In conducting research that to be able to find out the influence of leadership style, organizational culture, understanding of good governance and professionalism, independence to the performance of auditors. Where when doing this research has determined the sample where used as many as 150 people in conducting research. As for being able to find out the results of this research, data analysis techniques are used in the form of multiple linear regression. And based on the results of research research shows that there is a positive and significant influence on the performance of auditors. While in organizational culture explaining the existence of positive influences, and on understanding good governance get answers that explain the positive influence on performance. And the last on independence which shows a positive result to the test that has been done. Where the magnitude of the influence on this free variable that gets results in the form of 70% of the results that have been studied. So of all the results that have been explained explained that all the tests conducted have a positive effect on the results that have been done.
Analisis Penerapan Perencanaan Pajak Penghasilan Pasal 21 Sebagai Strategi Penghematan Pembayaran Pajak Perusahaan Pada PDAM Tirta Mangutama Kabupaten Badung Sintya Wiranti Cahyono; Luh Kade Datrini; I Gusti Ayu Intan Saputra Rini
Jurnal Riset Akuntansi Warmadewa Vol. 3 No. 1 (2022)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jraw.3.1.4716.17-19

Abstract

PDAM Tirta Mangutama Kabupaten Badung adalah perusahaan BUMD yang berorientasi pada pendistribusian air bersih untuk masyarakat Kabupaten Badung. Disamping merupakan usaha milik daerah namun juga PDAM adalah usaha profit yang menghasilkan laba. Usaha yang dapat mengoptimalkan laba yaitu dengan mengefisiensikan pajak penghasilan pasal 21. Hal ini dilandasi karena PDAM mempunyai 322 orang pegawai tetap, sehingga dengan banyaknya pekerja, PDAM memiliki biaya yang tinggi untuk membayarkan hak pekerja. Tujuan penelitian ini untuk mengetahui pengaplikasian metode PPh Pasal 21 karyawan pada PDAM Tirta Mangutama Badung dan memadankan besaran pajak PDAM antara metode yang diterapkan, dibandingkan metode pemotongan lain. Hasil penelitian adalah metode pemotongan PPh Pasal 21 menggunakan metode gross up. Apabila dengan memakai metode gross up PDAM Tirta Mangutama Badung menyetor pajak senilai Rp.271.382.152. sedangkan apabila menggunakan metode gross maupun metode net nilai pajak terutang untuk PPh Pasal 21 senilai Rp. Rp.271.248.547.
Pengaruh Keterlibatan Pemakai, Kemampuan Teknik Personal dan Ukuran Organisasi Terhadap Kinerja Sistem Informasi Akuntansi pada Hotel Bintang 4 di Kota Denpasar Reza Firmansyah; Sri Eka Jayanti; I Gst. B. Ngr. P. Putra
Jurnal Riset Akuntansi Warmadewa Vol. 3 No. 1 (2022)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jraw.3.1.4717.40-44

Abstract

Tujuan dari penelitian ini ialah untuk menguji bagaimana pengaruh Keterlibatan Pemakai, Kemampuan Teknik Personal dan Ukuran Organisasi terhadap Kinerja Sistem Informasi Akuntansi Pada Hotel Bintang 4 di Kota Denpasar. Sampel dipakai penelitian ini sejumlah 50 responden. Data diolah menggunakan regresi linier berganda. Lalu mendapat hasil penelitian memperlihatkan Keterlibatan Pemakai, Kemampuan Teknik Personal dan Ukuran Organisasi mendapatkan pengaruh yang positif dan signifikan terhadap Kinerja Sistem Informasi Akuntansi. Besarnya pengaruh keterlibatan pemakai, kemampuan teknik personal dan ukuran organisasi berpengaruh signfikan terhadap kinerja sistem informasi akutansi adalah 61,7%. Saran yang dapat diberikan peneliti adalah Hotel Bintang 4 di Kota Denpasar dalam meningkatkan kinerja sistem informasi akutansi diharapkan dapat memperhatikan keterlibatan pemakai, kemampuan teknik personal dan ukuran organisasi.
Pengaruh Karakter Eksekutif, Karakteristik Perusahaan dan Corporate Governance Terhadap Tax Avoidance pada Perusahaan Properti dan Real Estate Yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2019 I Gusti Ayu Agung Milla Cahyaninggaluh; Luh Kade Datrini; L. G. P. Sri Eka Jayanti
Jurnal Riset Akuntansi Warmadewa Vol. 3 No. 1 (2022)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jraw.3.1.4719.51-56

Abstract

Penelitian ini memiliki tujuan untuk menganalisis pengaruh karakter eksekutif, karakteristik perusahaan dan corporate governance terhadap tax avoidance pada perusahaan properti dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2016-2019. Populasi dalam penelitian ini adalah perusahaan properti dan real estate yang terdaftar di Bursa Efek Indonesia Tahun 2016-2019, dengan jumlah sampel sebanyak 172 responden. Teknik dalam pengumpulan data menggunakan observasi dan studi pustaka. Teknik analisis data menggunakan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa karakter eksekutif berpengaruh positif terhadap tax pada perusahaan properti dan real estate yang terdaftar di BEI tahun 2016-2019. Karakteristik perusahaan berpengaruh positif terhadap tax avoidance pada perusahaan properti dan real estate yang terdaftar di BEI tahun 2016-2019. Corporate governance tidak berpengaruh terhadap tax avoidance pada perusahaan properti dan real estate yang terdaftar di BEI tahun 2016-2019.
Pengaruh Jangka Waktu, Jaminan Kredit, Tingkat Suku Bunga, dan Karakter Para Debitur Terhadap Besarnya Kredit Macet Pada Lembaga Perkreditan Desa (LPD) di Desa Pekraman Sanur, Kecamatan Denpasar Selatan Made Egar Dirotsaha Putra; Sri Eka Jayanti; Ni Putu Rediatni Giri
Jurnal Riset Akuntansi Warmadewa Vol. 3 No. 1 (2022)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jraw.3.1.4720.20-27

Abstract

This research aims to find out whether the period of time, guarantees, interest rates and character affect the occurrence of bad loans in lpd Pakraman Sanur village, South Denpasar subdistrict. Sanur Village Credit Institution is a financial institution established by the customary village or sanur village and serves as an economic support and wealth of indigenous villages that carry out the function of improving the economy of the village community. One of lpd's activities in sustaining the community economy is the provision of credit that provides money lending. But in this credit grant of course there is a risk in the form of bad credit. The emergence of bad credit is due to several factors that make the credit return process hampered. The data collection methods in the study used questionnaires and interviews. The population in this study was bad loan customers in the period 2015-2019 as many as 68 people. Sampling is done by saturated sampling method that uses all members of the population as a sample, so the sample in this study is bad credit customers in the period 2015-2019 at LPD Pakraman Sanur Village, South Denpasar Subdistrict, while the analysis technique uses classical analysis test, multiple linear regression analysis, determination coefficient analysis, F-test test results and test results t. The results showed that variables in the term, guarantee, and character of debtors negatively affect bad loans, while variable interest rates have a positive effect on bad loans.

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