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[The PENGARUH MEKANISME KOMITE AUDIT TERHADAP INCOME SMOOTHING ]]>
<![CDATA[Krisna, Adisti Maharani]]>
<![CDATA[ KRISNA: Kumpulan Riset Akuntansi Vol. 15 No. 1 (2023): KRISNA: Kumpulan Riset Akuntansi ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Universitas Warmadewa ]]>
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DOI: 10.22225/kr.15.1.2023.163-178
<![CDATA[Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh mekanisme komite audit terhadap income smoothinng, dimana mekanisme komite audit ini terbagi menjadi empat yaitu ukuran komite audit, independensi komite audit, keahlian komite audit, dan jumlah rapat komite audit. Nantinya peneliitian ini diharapkan dapat memberikan masukkan pada perusahaan untuk mempublikasikan laporan keuangan yang berkualitas. Sampel penelitian ini menggunakan perusahaan LQ45 dengan total 114 perusahaan amatan. Hasil penelitian menunjukkan bahwa ukuran dan independensi komite audit memberikan pengaruh negatif terhadapincome smoothing, sedangkan keahlian dan jumlah rapat komite audit belum dapat memberikan pengaruh yang signifikan.]]>
<![CDATA[PENGARUH SET KEPUTUSAN INVESTASI, TATA KELOLA PERUSAHAAN, DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SEKTOR PERBANKAN DI BURSA EFEK INDONESIA PERIODE 2018-2021 ]]>
<![CDATA[I Gusti Ngurah Putra Harthawan]]>;
<![CDATA[Melita Isti Septiasari]]>;
<![CDATA[Ni Ketut Ragil Oktaviani]]>
<![CDATA[ KRISNA: Kumpulan Riset Akuntansi Vol. 15 No. 1 (2023): KRISNA: Kumpulan Riset Akuntansi ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Universitas Warmadewa ]]>
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DOI: 10.22225/kr.15.1.2023.179-186
<![CDATA[The purpose of this study was to determine the significance of the effect of investment opportunity sets on firm value in the banking sector on the Indonesia Stock Exchange, to determine the significance of the effect of corporate governance on firm value in the banking sector on the Indonesia Stock Exchange, to determine the significance of the effect of profitability on firm value in the banking sector on the Stock Exchange. Indonesian Securities. The methods used in this study are the methods used in collecting the data needed in this study are as follows: a study of literature from literary sources as a basis for analyzing the problems compiled in this study. Observation is carried out by direct observation of the object to be studied related to the problem to be discussed. The data collection technique in this study is a company that enters the banking sector and is listed on the Indonesia Stock Exchange 2018-2021. While the selection of samples using purposive sampling method. Samples were selected with the following criteria: Banking sector companies listed on the Indonesia Stock Exchange (IDX) in 2018 to 2021 Publish complete financial statements (income statement, balance sheet) with the period ending December 31, continuously from 2018-2021. The company's shares remain actively operating until August 31, 2021. The analytical method used is descriptive statistical analysis, classical assumption test and hypothesis testing. The hypothesis is tested by multiple linear analysis. Ghozali (2013) said that multiple regression analysis is the relationship of two or more variables and shows the direction of the relationship between the dependent variable and the independent variable. The following is the linear regression equation that is formed: Y = α + β1X1 + β2X2 + β3X2 + ε Before testing the hypothesis, it is necessary to test the classical assumptions. In this study the data used was pool data, namely a combination of cross sectional and time series so that the autocorrelation test was not needed in testing this study. Autocorrelation test is the data used in time series data. This test aims to see whether in a linear regression there is a correlation between confounding errors in period t and errors in period t-1 or earlier. Autocorrelation test can be done with the Durbin-Watson (DW) test, (Ghozali, 2013). The classic assumption test that will be used is the normality test, multicollinearity, and heteroscedasticity.]]>
<![CDATA[PENGARUH SISTEM PERPAJAKAN DAN SANKSI PAJAK TERHADAP PERSEPSI PENGGELAPAN PAJAK DIMODERASI PREFERENSI RESIKO ]]>
<![CDATA[Luh Putri Mas Mirayani]]>;
<![CDATA[RR. Maria Yulia Dwi Rengganis]]>
<![CDATA[ KRISNA: Kumpulan Riset Akuntansi Vol. 15 No. 1 (2023): KRISNA: Kumpulan Riset Akuntansi ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Universitas Warmadewa ]]>
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DOI: 10.22225/kr.15.1.2023.35-50
<![CDATA[The taxation system in Indonesia, namely the self-assessment system, requires taxpayers to do their own tax reporting and this is prone to evasion by taxpayers. However, on the other hand, preventive tax sanctions are used as an effort to prevent this. There are inconsistent results from previous studies related to the tax system and tax sanctions on perceptions of tax evasion, so risk preference is used as a moderating variable. Risk preference is the extent to which taxpayers dare to take risks in terms of tax reporting. These three things are closely related to the perception or intention of the taxpayer to commit or not to commit tax evasion. This research was conducted on individual taxpayers at KPP Pratama South Badung. The type of data used is primary data obtained through distributing questionnaires. The sample used is 100 respondents determined by the Slovin formula. The analysis technique used is moderated regression analysis. The results showed that the taxation system has a positive effect on perceptions of tax evasion. Tax sanctions have a negative effect on perceptions of tax evasion, risk preferences are unable to moderate the influence of the tax system on perceptions of tax evasion, and risk preferences strengthen the relationship between tax sanctions and perceptions of tax evasion]]>
<![CDATA[ANALISA PENGARUH GAJI, LINGKUNGAN KERJA, PELATIHAN DAN PENGEMBANGAN TERHADAP KEPUASAN KARYAWAN PADA TONYS VILLAS & RESORT, SEMINYAK-BALI ]]>
<![CDATA[Adiguna, I Made Angga]]>;
<![CDATA[Handoko, Yunus]]>;
<![CDATA[Maskan, Moh]]>
<![CDATA[ KRISNA: Kumpulan Riset Akuntansi Vol. 15 No. 2 (2024): KRISNA: Kumpulan Riset Akuntansi ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Universitas Warmadewa ]]>
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DOI: 10.22225/kr.15.2.2024.299-308
<![CDATA[Abstract The progress and sustainability of the organization is largely determined by the Human Resources element. Because Human Resources is the core of an organization. The purpose of this study was to find out whether 1) Salary has a partial effect on Employee Satisfaction, 2) Work Environment has a partial effect on Employee Satisfaction, 3) Training and development has a partial effect on Employee Satisfaction and 4) Does Salary, Work Environment, Training and development have a simultaneous effect on employee satisfaction at Tonys Villas & Resort, Seminyak-Bali This study uses a quantitative descriptive approach to the employees of Tonys Villas & Resort, Seminyak-Bali. The research population was Tonys Villas & Resort Seminyak-Bali contract employees with a sample of 80 respondents using the census method or saturated sample. The inferential statistical analysis technique uses multiple linear regression analysis with the help of SPSS.25.0 software. The test instruments used were validity and reliability tests using a bivariate correlation approach, analysis of the correlation of indicators to constructs using conformational factor analysis and hypothesis testing. The results of the study show that salary, work environment and training and development have an effect simultaneously on employee job satisfaction, then it is partially found that salary and training and development have an effect on employee satisfaction but the work environment has no effect on employee job satisfaction at Tonys Villas & Resort, Seminyak – Bali. Keywords: Salary, Work Environment, Training and Development, Employee Satisfaction]]>
<![CDATA[ANALISIS PREDIKSI FINANCIAL DISTRESS DENGAN MENGGUNAKAN MODEL ALTMAN Z-SCORE PADA UMKM DI PAMEKASAN ]]>
<![CDATA[Romaniyah]]>;
<![CDATA[Alfian, Nurul]]>
<![CDATA[ KRISNA: Kumpulan Riset Akuntansi Vol. 15 No. 2 (2024): KRISNA: Kumpulan Riset Akuntansi ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Universitas Warmadewa ]]>
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DOI: 10.22225/kr.15.2.2024.309-316
<![CDATA[Perbuatan kecurangan (fraud) memiliki kaitan dengan kebangkrutan sebuah perusahaan. Manajemen akan terdorong untuk melakukan kecurangan laporan keuangan saat mengetahui bahwa perusahaan yang dikelola sedang mengalami financial distress. Tujuan dari penelitian ini untuk memprediksi kebangkrutan UMKM dengan menggunakan Model Altman Z-Score untuk memprediksi. Populasi pada penelitian ini adalah laporan keuangan seluruh UMKM di Pamekasan.sampel yang diambil dari populasi harus betul-betul representative (mewakili). UMKM yang terdaftar yang sesuai dengan kriteria yang dibuat merupakan sampel dalam penelitian ini. Teknik pengambilan sampel yang digunakan adalah purposive sampling. Hasil penelitian Model Altman Z-Score mampu memprediksi keadaan keuangan UMKM yang menjadi sampel pada penelitian ini. Tahun 2021 terdapat 7 UMKM yang diprediksi aman, 5 UMKM berada pada posisi abu-abu, dan 3 UMKM diprediksi akan mengalami kebangkrutan. Pada tahun 2021 dari total sampel 15 UMKM terdapat 12 UMKM yang tidak melakukan kecurangan atau fraud, hal ini menunjukkan bahwa perusahaan telah mampu menyajikan laporan keuangan tanpa membuat stakeholder megambil keputusan yang salah, artinya perusahaan tidak mementingkan keuntungan pribadinya melainkan menyampaikannya dengan sebenar-benarnya. pengukuran kedua variabel yaitu model Almant Z-Score Modifikasi dan model F-Score kemudian dapat dihubungkan apakah terdapat perusahaan yang terprediksi masuk dalam kategori zona bahaya (distress finance), yang berpotensi kemungkinan melakukan kecurangan laporan keuangan (fraudulent). Pada tahun 2021 menunjukkan dimana perusahaan dengan kode UPS, FCS dan UTPD juga masuk dalam zona bahaya dan masuk dalam indikasi kemungkinan melakukan kecurangan laporan keuangan (fraudulent). Kata Kunci: Financial Distress, Altman Z-Score, UMKM]]>
<![CDATA[DETERMINAN AKUNTABILITAS PENGELOLAAN DANA DESA DENGAN ASA TRI PANTANGAN SEBAGAI VARIABEL MODERASI ]]>
<![CDATA[Ayem, Sri]]>;
<![CDATA[Suyanto, Suyanto]]>;
<![CDATA[Pratama, Yhoga Heru]]>;
<![CDATA[Oktaviani, Rita]]>
<![CDATA[ KRISNA: Kumpulan Riset Akuntansi Vol. 15 No. 2 (2024): KRISNA: Kumpulan Riset Akuntansi ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Universitas Warmadewa ]]>
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DOI: 10.22225/kr.15.2.2024.199-211
<![CDATA[Penelitian ini bertujuan untuk mengetahui pengaruh pemahaman akuntansi, pemahaman undang-undang dan sistem pengandalian internal desa terhadap akuntabilitas pengelolaan dana desa dengan asas tri pantangan sebagai variabel moderasi. Penelitian ini mengunkan metode deskriptif kuantitatif dan data primer dengan menggunakan kuesioner yang dibagikan secara langsung pada responden. Jumlah sampel dalam penelitian ini sebanyak 94 sampel dari 12 kantor desa di Kecamatan Salam Kabupaten Magelang. Pengambilan sampel menggunakan teknik purposive sampling yaitu teknik pengambilan sampel berdasarkan pertimvangan sasaran tertentu. Penelitian ini mendapat hasil bahwa pemahaman akuntansi tidak berpegaruh terhadap akuntabilitas sedangakan untuk pemahaman undang-undang dan sistem pengendalian internal berpengaruh positif terhadap akuntabilitas pengelolaan dana desa. Asas tri pantangan tidak dapat memoderasi pemahaman akuntansi, pemahaman undang-undang dan sistem pengendalian terhadap akuntabilitas pengelolaan dana desa.]]>
<![CDATA[SUSTAINABILITY BANK PERKREDITAN RAKYAT DENGAN KINERJA SISTEM INFORMASI AKUNTANSI KEBERLANJUTAN ]]>
<![CDATA[purnama, sri]]>;
<![CDATA[Wasita, Putu Aristya Adi]]>;
<![CDATA[Ardana, I Made Dwi Wira]]>
<![CDATA[ KRISNA: Kumpulan Riset Akuntansi Vol. 15 No. 2 (2024): KRISNA: Kumpulan Riset Akuntansi ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Universitas Warmadewa ]]>
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DOI: 10.22225/kr.15.2.2024.187-198
<![CDATA[This study aims to examine the development of a sustainability accounting information system based on contingency theory. In today's digital era, BPRs face many data sets, including financial and non-financial data. However, empirical evidence is still scarce on how sustainability issues are linked or integrated into the company's internal information system. The initial data used in this study came from 80 respondents from BPRs in Badung Regency. The results show that there is a significant relationship between stakeholder engagement, especially internal stakeholders, and sustainability accounting information systems; most of the surveyed BPRs include sustainability strategies as core BPR strategies; however, there is no relationship between sustainability accounting information systems and BPR strategies, and firm size does not moderate sustainability accounting information systems with BPR strategies. The limitation of this study relates to the small sample size, which only uses respondents from BPRs in Badung Regency. The results of this study are important to encourage the social responsibility of BPRs by developing a sustainability accounting information system.]]>
<![CDATA[PENGARUH PENGUNGKAPAN ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) TERHADAP EFISIENSI INVESTASI ]]>
<![CDATA[Fajri Yudha]]>;
<![CDATA[Rahman, Annisaa]]>
<![CDATA[ KRISNA: Kumpulan Riset Akuntansi Vol. 15 No. 2 (2024): KRISNA: Kumpulan Riset Akuntansi ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Universitas Warmadewa ]]>
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DOI: 10.22225/kr.15.2.2024.251-262
<![CDATA[This research aims to test and analyze the influence of ESG disclosure both in aggregate and the influence of partial ESG components consisting of environmental, social and corporate governance disclosures on investment efficiency in companies listed on the IDX for the 2017-2021 period. Data collection in this research used the documentation method. This research uses purposive sampling as a sampling method with a total sample of 210 companies listed on the IDX. The results of this study show that aggregate ESG disclosure has a positive effect on investment efficiency. Meanwhile, partial ESG disclosure has no influence on investment efficiency. The findings of this research provide important awareness to companies regarding the benefits of carrying out comprehensive ESG disclosures.]]>
<![CDATA[PENGARUH PENGALAMAN AUDITOR TERHADAP KUALITAS AUDIT DENGAN KOMPETENSI SEBAGAI VARIABEL MODERASI ]]>
<![CDATA[Trisna Windika Windika Pratiwi, Ni Putu]]>;
<![CDATA[Putu Ayu Kusumawati]]>
<![CDATA[ KRISNA: Kumpulan Riset Akuntansi Vol. 15 No. 2 (2024): KRISNA: Kumpulan Riset Akuntansi ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Universitas Warmadewa ]]>
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DOI: 10.22225/kr.15.2.2024.240-250
<![CDATA[Audit quality has an important relationship with business sustainability because it can make financial reports trustworthy and become the basis for decision making and encourage increased business profitability. There are inconsistencies in the results of previous research on the influence of auditor experience on audit quality, so it is estimated that the competence of the auditor is able to moderate the relationship between the two. The aim of this research is to obtain empirical evidence regarding the influence of auditor experience on audit quality and to prove whether competence is able to moderate the relationship between auditor experience and audit quality. The population in this study were all auditors who worked at Public Accounting Firms (KAP) in Bali Province. The sampling method in this research was a non-probability sampling method with a purposive sampling technique, so that the number of respondents was 52 auditors. The data in this study was tested using the Moderated Regression Analysis (MRA) technique. The research results show that the auditor's experience has a positive effect on audit quality. The research results also found that competency was able to moderate the influence of experience on audit quality. Keywords: experience, competency, audit quality]]>
<![CDATA[I IMPLEMENTASI CORPORATE SOCIAL RESPONSIBILITY PT. ANEKA TAMBANG Tbk BERDASARKAN POJK NO.51/POJK.03/2017 ]]>
<![CDATA[Puyo, Marten]]>;
<![CDATA[Sutadji, Ika Makherta]]>;
<![CDATA[Indriastuty, Nina]]>
<![CDATA[ KRISNA: Kumpulan Riset Akuntansi Vol. 15 No. 2 (2024): KRISNA: Kumpulan Riset Akuntansi ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Universitas Warmadewa ]]>
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DOI: 10.22225/kr.15.2.2024.341-360
<![CDATA[The aim of this research is to provide information and understanding regarding the implementation of corporate social responsibility (CSR) reporting in the sustainability report. This research was conducted to understand the things that the company has done and disclosed in the Sustainability Report in carrying out the CSR Program. The subject of this research is PT. Aneka Tambang Tbk, using the 2022 Sustainability Report. This report refers to the provisions of the Indonesian government as outlined in POJK No. 51/POJK.03/2017. The research method used in the research is descriptive-qualitative. The conclusion from the results of this research is that PT. Aneka Tambang Tbk has tried to meet the standards of the Indonesian government. The practices that have been carried out so far have reflected CSR activities and other things that have not been stated in the Sustainability Report. PT. Aneka Tambang Tbk has implemented practices that are beneficial for the environment and society in the long term to contribute to Indonesia's Sustainable Development Goals]]>
