Krisna: Kumpulan Riset Akuntansi
KRISNA: Kumpulan Riset Akuntansi is a journal research published by Accounting Department, Faculty of Economics, Warmadewa University. This Journal is a group of research including accounting and business development, such as financial accounting, management accounting, Auditing, tax, accounting information system, government accounting and accounting behaviour. This Journal is published twice a year in July and January. Editorial Team of KRISNA Journal accepts a reasearch that has not been publshied in other medias in softcopy or hardcopy format, which is submitted through Accounting Department, Faculty of Economics, Warmadewa University.
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214 Documents
<![CDATA[PERAN REGULATOR TERHADAP STANDAR AKUNTANSI KEUANGAN (SAK) SAAT PANDEMI COVID-19 di INDONESIA ]]>
<![CDATA[John Fery Sonoto]]>
<![CDATA[ KRISNA: Kumpulan Riset Akuntansi Vol. 13 No. 1 (2021): KRISNA: Kumpulan Riset Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Program Studi Akuntansi, Universitas Warmadewa ]]>
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<![CDATA[A business entity should consider going concern in preparing its financial statements if there are events that are significant after the reporting period that could threaten the going concern of the business in the future. Entities should use their judgment on whether the Covid-19 pandemic may affect the entity's business continuity taking into account all relevant facts and information. The Financial Services Authority (OJK) together with the Indonesian Institute of Accountants (IAI) as the authorized institution to provide a positive signal for the continuity of the entity's business, through adjustments to PSAK 68 concerning the measurement of fair value of securities and PSAK 71 concerning calculation of reserves. This article proves that the government, in this case the OJK and IAI, has the authority to choose the accounting standards to apply.]]>
<![CDATA[ANALISIS FAKTOR KESUKSESAN IMPLEMENTASI APLIKASI SISTEM KEUANGAN DESA (SISKEUDES) DENGAN MENGGUNAKAN MODEL KESUKSESAN SISTEM TEKNOLOGI INFORMASI DIPERBARUI OLEH DELONE DAN MCLEAN DI KABUPATEN GIANYAR ]]>
<![CDATA[Gusi Putu Lestara Permana]]>;
<![CDATA[Ni Wayan Mudiyanti]]>
<![CDATA[ KRISNA: Kumpulan Riset Akuntansi Vol. 13 No. 1 (2021): KRISNA: Kumpulan Riset Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Program Studi Akuntansi, Universitas Warmadewa ]]>
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<![CDATA[Tujuan penelitian ini adalah untuk mengetahui Kesuksesan Implementasi Aplikasi Sistem Keuangan Desa (SISKEUDES) dengan Menggunakan Model Kesuksesan Sistem Teknologi Informasi yang diperbarui oleh DeLone dan McLean di Kabupaten Gianyar. Model DeLone dan McLean yang digunakan dalam penelitian ini terdiri dari 6 konstruk yaitu Kualitas Sistem, Kualitas Informasi, Kualitas Layanan, Penggunaan, Kepuasan Pengguna, dan Manfaat Bersih. Teknik pengumpulan data menggunakan kuesioner. Sampel dalam penelitian ini sebanyak 64 orang yang termasuk pengguna dari aplikasi SISKEUDES di Kabupaten Gianyar. Data yang telah terkumpul dianalisis dengan menggunakan Partial Least Square (PLS). Metode analisis yang digunakan dengan mengevaluasi model pengukuran (outer model) dan model struktural (inner model).]]>
<![CDATA[PERAN KARAKTER AUDITOR TERHADAP KUALITAS AUDIT ]]>
<![CDATA[Ni Nyoman Ayu Suryandari]]>;
<![CDATA[I Dewa Made Endiana]]>
<![CDATA[ KRISNA: Kumpulan Riset Akuntansi Vol. 13 No. 1 (2021): KRISNA: Kumpulan Riset Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Program Studi Akuntansi, Universitas Warmadewa ]]>
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<![CDATA[Pemakai laporan keuangan mengandalkan jasa Kantor Akuntan Publik dalam menilai keandalan laporan keuangan suatu perusahaan karena tidak mungkin pemakai melakukan pemeriksaan terhadap laporan keuangan di setiap perusahaan. Kantor Akuntan Publik adalah suatu usaha jasa yang diyakini mempunyai kemampuan dalam menjembatani kepentingan perusahaan dengan stakeholder. Kepercayaan tersebut menuntut auditor untuk dapat melakukan audit yang bebas dan tidak memihak agar menghasilkan kualitas audit yang baik. Akibat adanya research gap dari peneliti terdahulu maka penelitian ini menggunakan variabel moderasi berupa etika auditor. Penelitian ini bertujuan untuk membuktikan pengaruh kompetensi dan independensi seorang auditor terhadap kualitas auditnya dengan etika auditor sebagai variabel moderasi. Populasi dalam penelitian ini adalah seluruh auditor yang bekerja pada Kantor Akuntan Publik di Bali yaitu 13 Kantor Akuntan Publik dengan sampel 93 responden dengan kriteria responden adalah berpengalaman kerja minimal satu tahun. Kuesioner yang digunakan dalam analisis data berjumlah 41 kuesioner. Teknik analisis yang digunakan dalam penelitian ini adalah Moderated Regression Analysis. Hasil penelitian ini membuktikan bahwa: (1) kompetensi seorang auditor mampu berperan meningkatkan kualitas audit. (2) independensi seorang auditor tidak berperan dalam meningkatkan kualitas audit. (3) etika auditor tidak dapat memoderasi hubungan kompetensi auditor dan kualitas audit. (4) etika auditor juga tidak dapat memoderasi hubungan antara independensi auditor dan kualitas audit.]]>
<![CDATA[PENGARUH LEVERAGE, RETURN ON ASSET (ROA) DAN INTENSITAS MODAL TERHADAP PENGHINDARAN PAJAK DENGAN TRANSPARANSI SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA ]]>
<![CDATA[Trias Arimurti]]>;
<![CDATA[Devi Astriani]]>;
<![CDATA[Sabaruddin]]>
<![CDATA[ KRISNA: Kumpulan Riset Akuntansi Vol. 13 No. 2 (2022): KRISNA: Kumpulan Riset Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Program Studi Akuntansi, Universitas Warmadewa ]]>
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DOI: 10.22225/kr.13.2.2022.299-315
<![CDATA[This study examines and analyzes the effect of leverage, return on assets (ROA), and capital intensity on tax avoidance with transparency as a moderating variable. The data used in this study are secondary data which is sourced from the company's financial statement data on the Indonesia Stock Exchange. The population in this study. These are all manufacturing companies listed on the Indonesia Stock Exchange. The sampling technique used was purposive sampling with criteria tailored to the needs of the study. From the specified criteria, 37 companies were obtained as samples. The data analysis method used panel data regression with tools: Eviews 10 analysis and Moderating Regression Analysis (MRA). The results show that, first, leverage does not have a positive effect on tax avoidance. This shows that the higher the debt funding from third parties used by the company. The higher the interest costs arising from the debt, so that it will reduce the company's tax burden, not making the company financing with large amounts of debt. Second, ROA has a positive effect on tax avoidance. This shows that the higher the company's profitability, the better the corporate tax planning because it can result in tax optimization, and the company's tendency to do tax avoidance is decreasing. Third, capital intensity. This shows that the depreciation expense originating from the company's fixed assets does not significantly affect the company's tax reduction.]]>
<![CDATA[ANALISIS KESADARAN PENGELOLAAN IJIN USAHA DAN PEMBUKUAN PADA UMKM YANG DIKELOLA DIFABEL DI KABUPATEN GUNUNGKIDUL ]]>
<![CDATA[Siti Afidatul Khotijah]]>;
<![CDATA[Agustina Prativi Nugraheni]]>;
<![CDATA[Chaidir Iswanaji]]>
<![CDATA[ KRISNA: Kumpulan Riset Akuntansi Vol. 13 No. 2 (2022): KRISNA: Kumpulan Riset Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Program Studi Akuntansi, Universitas Warmadewa ]]>
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DOI: 10.22225/kr.13.2.2022.290-298
<![CDATA[The awareness of business actors, especially those with disabilities, is not yet fully available. This study aims to analyze the awareness of people with disabilities who manage MSMEs in making an inventory of their products. In addition, the conformity of the product inventory method with the Statement of Financial Accounting Standards (PSAK) will also be analyzed. This study uses purposive sampling where the main requirement is individuals with disabilities who have MSME businesses in Gunungkidul Regency. This research is a descriptive qualitative study. The type of data used in this study is primary data derived from interviews and observations of respondents. The triangulation method will be used to test the validity of the data, while the data analysis uses coding analysis. The results of this study indicate that most of the people with disabilities in Gunungkidul who run MSMEs are physically disabled. MSMEs that are run by disability have not registered for a business license with the Gunungkidul Regency government. Bookkeeping has also not been fully applied to businesses managed by disability.]]>
<![CDATA[AUDITOR SPESIALISASI INDUSTRI DAN EFEKNYA PADA MANAJEMEN LABA ]]>
<![CDATA[Nany Chandra Marsetio]]>;
<![CDATA[Retno Yuliati]]>
<![CDATA[ KRISNA: Kumpulan Riset Akuntansi Vol. 13 No. 2 (2022): KRISNA: Kumpulan Riset Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Program Studi Akuntansi, Universitas Warmadewa ]]>
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DOI: 10.22225/kr.13.2.2022.228-245
<![CDATA[This paper presents the evidence regarding the relationship between auditor industry specialization and accrual earning management. Auditor industry specialization was measured by four continuous and four dummy variables. It was proxied by market share total asset, market share number of clients, the interaction between market share total asset and portfolio share, and interaction between market share number of clients and portfolio share. Earning management was proxied by accrual discretionary modified jones. Samples of this study were 1,668 nonfinancial firm-years listed in IDX during the 2012-2019 period. We restricted our study to clients of Big 10 auditors. Hypothesis testing used regression panel data. Fixed effect regression finds that auditor industry specialization proxied by market share total asset positively impacts earning management modified jones. The research contributes to the literature by highlighting the positive relationship between auditor industry specialists and earning management. This result was contradictive with previous findings make this become fruitful further research.]]>
<![CDATA[DETERMINAN KEPATUHAN WAJIB PAJAK USAHA MIKRO KECIL DAN MENENGAH DI KABUPATEN BANTUL: APAKAH ETIKA, PEMERIKSAAN, DAN DENDA BERPERAN? ]]>
<![CDATA[Agung Prasetyo]]>;
<![CDATA[Amir Hidayatulloh]]>
<![CDATA[ KRISNA: Kumpulan Riset Akuntansi Vol. 13 No. 2 (2022): KRISNA: Kumpulan Riset Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Program Studi Akuntansi, Universitas Warmadewa ]]>
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DOI: 10.22225/kr.13.2.2022.154-163
<![CDATA[The purpose of this study is to analyze the factors that influence the compliance of MSME taxpayers. The population of this study is the taxpayers of Micro, Small and Medium Enterprises (MSMEs) in the Special Region of Yogyakarta. The sample of this research is MSME taxpayers in Bantul Regency. The sampling technique used was purposive sampling, with the criteria for MSME actors who had a Taxpayer Identification Number. Respondents of this study amounted to 49 respondents. The data analysis of this research used multiple linear regression analysis, with the help of SPPS tool. This study obtained the results that MSME taxpayer compliance is influenced by ethics, audits, and tax penalties.]]>
<![CDATA[KECURANGAN LAPORAN KEUANGAN (FRAUDULENT) SEKTOR TAMBANG DI INDONESIA ]]>
<![CDATA[Imam Wahyudi]]>;
<![CDATA[Soelistijono Boedi]]>;
<![CDATA[Abdul Kadir]]>
<![CDATA[ KRISNA: Kumpulan Riset Akuntansi Vol. 13 No. 2 (2022): KRISNA: Kumpulan Riset Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Program Studi Akuntansi, Universitas Warmadewa ]]>
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DOI: 10.22225/kr.13.2.2022.180-190
<![CDATA[This research is entitled Fraudulent Mining Sector Report in Indonesia. This type of research uses a quantitative approach. The data used in this study are the annual financial statements of mining companies listed on the Indonesia Stock Exchange in 2014-2019. The analytical tool used in this research is the path analysis test with the WarpPls application. The results of the study indicate that financial stability and the nature of industry have an effect on fraudulent financial statements. On the other hand, external pressure, personal financial need, effective monitoring, and an independent board of commissioners have no effect on fraudulent financial statements]]>
<![CDATA[ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI RETURN SAHAM PADA PERUSAHAAN OTOMOTIF DAN KOMPONEN ]]>
<![CDATA[Petty Aprilia Sari]]>;
<![CDATA[Imam Hidayat]]>
<![CDATA[ KRISNA: Kumpulan Riset Akuntansi Vol. 13 No. 2 (2022): KRISNA: Kumpulan Riset Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Program Studi Akuntansi, Universitas Warmadewa ]]>
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DOI: 10.22225/kr.13.2.2022.246-259
<![CDATA[Return is the return obtained from an investment for a certain period. It will be difficult to know how much return will be obtained in the future. There are many factors to predict return including Total Cash Flow, Accounting Profit, Company Size. This study aims to analyze the effect of total cash flow, accounting profit and company size on stock returns. This type of research is secondary data in the form of annual financial report data for automotive and component companies on the Indonesia Stock Exchange for the 2015-2019 period. Based on the purposive sampling technique, a sample of 9 companies was obtained. The data analysis technique used multiple linear regression. Hypothesis testing was carried out with simultaneous significant test (F-test) and partial test (t-test). The results of this study operating cash flow and accounting profit have an effect on stock returns, while the size of the company has no effect on stock returns. This research can contribute to increase the literature and provide information about the factors that affect stock returns that can be used by companies and investors.]]>
<![CDATA[MODERASI SIKAP NASIONALISME ATAS PENGARUH MORAL PAJAK TERHADAP KESADARAN PAJAK DAN KEPATUHAN WAJIB PAJAK ]]>
<![CDATA[Sihar Tambun]]>;
<![CDATA[Ani Haryati]]>
<![CDATA[ KRISNA: Kumpulan Riset Akuntansi Vol. 13 No. 2 (2022): KRISNA: Kumpulan Riset Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Program Studi Akuntansi, Universitas Warmadewa ]]>
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DOI: 10.22225/kr.13.2.2022.278-289
<![CDATA[Tujuan penelitian ini adalah untuk menguji moral pajak terhadap kesadaran pajak dan kepatuhan wajib pajak. Serta menguji pengaruh moderasi sikap nasionalisme atas pengaruh moral pajak terhadap kesadaran pajak dan kepatuhan wajib pajak. Metode penelitian yang digunakan adalah kuantitatif dengan teknik pengumpulan data melalui kuesioner, metode dalam pengambilan sampel menggunakan metode hair yaitu jumlah responden 5 – 10 kali jumlah indikator. Jumlah sampel yang diperoleh yaitu sebanyak 180 responden sebagai status Wajib Pajak. Sampel tersebut dilakukan uji validitas dan uji reliabilitas serta pengujian hipotesis melalui aplikasi software Smart PLS. Dari hasil uji hipotesis membuktikan bahwa adanya pengaruh yang signifikan dari sikap nasionalisme terhadap kepatuhan wajib pajak, adanya pengaruh yang signifikan dari moral pajak terhadap kesadaran pajak, adanya pengaruh yang signifikan dari moral pajak terhadap kepatuhan Wajib Pajak, adanya pengaruh yang signifikan dari moderasi sikap nasionalisme atas pengaruh moral pajak terhadap kesadaran pajak, namun tidak ada pengaruh yang signifikan dari moderasi sikap nasionalisme atas pengaruh moral pajak terhadap kepatuhan wajib pajak. Dari penelitian ini dapat disimpulkan bahwa ketika Pemerintah meningkatkan kesadaran pajak maka strategi yang harus ditingkatkan yang pertama yaitu moral pajak, kemudian sikap nasionalisme, dan yang terakhir yaitu moral pajak yang dimoderasi oleh sikap nasionalisme. Namun ketika akan meningkatkan kepatuhan Wajib Pajak maka yang perlu ditingkatkan yang pertama yaitu moral pajak, dan yang kedua yaitu sikap nasionalisme.]]>
