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Krisna: Kumpulan Riset Akuntansi
Published by Universitas Warmadewa
ISSN : 23018879     EISSN : 25991809     DOI : 10.22225/kr.17
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
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.
Arjuna Subject : -
Articles 248 Documents
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PENGARUH TOTAL QUALITY MANAGEMENT (TQM), PERILAKU PRODUKTIF KARYAWAN, DAN SISTEM PENGHARGAAN TERHADAP KINERJA MANAJERIAL Putu Purnama Dewi; Ni Made Kintan Widyaswari; Ayu Rahmaditha Apsari
KRISNA: Kumpulan Riset Akuntansi Vol. 16 No. 2 (2025): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.16.2.2025.348-372

Abstract

Thil s rel sel arch ail ms to ul ndel rstand thel il nflul el ncel of total qul alil ty managel mel nt, produl ctil vel el mployel el bel havil or, partil al or sil mul ltanel oul s rel ward systel ms on managel ril al pel rformancel . Thel samplel for thil s rel sel arch il s all thel fil nancel and accoul ntil ng staff of a fast boat company il n Del npasar Cil ty, totalil ng 100 pel oplel . Data analysil s tel chnil qul el s ul sel Valil dil ty Tel st, Rel lil abil lil ty Tel st, Classil cal Assul mptil on Tel st, Mul ltil plel Lil nel ar Rel grel ssil on Analysil s, Coel ffil cil el nt of Del tel rmil natil on Tel st, F Tel st and t Tel st. Throul gh thel sel fil ndil ngs, il t was foul nd that total qul alil ty managel mel nt had a sil gnil fil cant posil til vel il mpact on managel ril al pel rformancel , el mployel el produl ctil vel bel havil or had a posil til vel and sil gnil fil cant il mpact on managel ril al pel rformancel , thel rel ward systel m had a sil gnil fil cant posil til vel il mpact on managel ril al pel rformancel and total qul alil ty managel mel nt, el mployel el produl ctil vel bel havil or and thel rel ward systel m had a posil til vel and sil gnil fil cant il mpact on managerial pel rformancel .
KEGUNAAN KEPUTUSAN INFORMASI AKUNTANSI (DECISION USEFULNESS) DARI PERSPEKTIF INVESTOR BURSA EFEK INDONESIA: SEBUAH STUDI FENOMENOLOGI Made Sudarma; Putu Wulandari
KRISNA: Kumpulan Riset Akuntansi Vol. 16 No. 2 (2025): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.16.2.2025.386-402

Abstract

The decision usefulness of accounting information becomes important when financial statements and the information in them are used as a basis for decision making by investors in the capital market. Providing useful and high-quality information about economic units is the main objective of financial reporting. The quality of financial statements is described as decision usefulness for users of accounting information in financial statements. There is a gap between what is regulated by regulators in defining accounting information that is useful to stakeholders and the reality of how investors make investment decisions based on information in financial statements. It is important to investigate whether accounting information in financial statements is still used as the basis for investor decision making by understanding the decision usefulness of accounting information from the investor's perspective. The transcendental phenomenological approach and interpretive paradigm are used in this study to deeply understand how investors interpret the usefulness of accounting information decisions in decision making through experience as the most basic awareness. The results showed that investors interpret the usefulness of accounting information decisions based on the accuracy of representation where accounting information will be useful if the financial statements are prepared in an integrated manner and are strongly influenced by the type of investor. While the usefulness of accounting information from qualitative characteristics is relevant, investors interpret it as useful information if there is information leakage and the existence of accounting manipulation or distortion.
INTEREST RATE EXPLORATION AS A STOCK RETURN PREDICTOR: INDUSTRY TYPE AND MARKET CAP APPROACH Junaidi Junaidi; Ari Surya Dharmawan; Mohamed Omar Abdulrahim; sultan syah
KRISNA: Kumpulan Riset Akuntansi Vol. 16 No. 2 (2025): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.16.2.2025.307-320

Abstract

This study aims to analyze the effect of interest rates on stock returns in the banking and real estate industries. This research using a quantitative approach with associative methods to explore relationships between variables. The data used are secondary data, including interest rates, stock returns, industry type, and market capitalization, with the research population consisting of banking companies listed on the Indonesia Stock Exchange and Bank Indonesia during the period from January 1, 2016, to December 31, 2022. The sample was selected using a purposive sampling method, resulting in 16,380 observations of monthly data, with 126 respondents used in the analysis. Hypothesis testing was conducted using multiple linear regression, which revealed that interest rates have a significant negative effect on stock returns, particularly in the banking industry compared to the real estate industry. The greater sensitivity in the banking industry is attributed to differences in business characteristics and financial structures between the two industries. The novelty of this study compared to previous research lies in the object studied, the indicators used for the interest rate variable, and the examination of stock return variables moderated by industry type and market capitalization.
AUDIT REPORT LAG IN BANKING COMPANIES: AN INDONESIAN EVIDANCE Made Christin Dwitrayani; Putu Mega Juli Semara Putra; I Made Sudiartana; Ni Made Rai Juniariani
KRISNA: Kumpulan Riset Akuntansi Vol. 16 No. 2 (2025): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.16.2.2025.291-306

Abstract

The information contained in a company's financial reports can be useful if it is presented accurately and on time when needed by users of financial reports such as creditors, investors, auditors, government, society, and other parties as a basis for making decisions. The inaccuracy of the audit report (audit report lag) will have an impact on the company's credibility. Timeliness in completing a financial report audit is seen from the date of the company's financial report to the date of the independent auditor's report. This research was conducted to deetermine the effect of profitability, solvency, company size, auditor reputation, and audit opinion on audit report lag in banking companies listed on the Indonesia Stock Exchange in 2020-2022. The population in this research is 47 banking companies registered on the IDX in 2020-2022. The sample in this research was 4 companies determined based on the purposive sampling method. The analysis technique used in this research is multiple linear regression analysis. The results of this research show that the variables profitability, company size, and auditor reputation have a negative effect on audit report lag, while solvency and audit opinion do not affect audit report lag in banking companies listed on the Indonesia Stock Exchange in 2020-2022.
PENGARUH KONEKSI POLITIK, MEKANISME TATA KELOLA, UKURAN PERUSAHAAN TERHADAP KINERJA PERUSAHAAN SEKTOR PERBANKAN YANG TERCATAT DI BURSA EFEK PERIODE (2021-2023) Dimas Rama Pramudia; Hairul Anam; Yanzil Azizil Yudaruddin; Wiwik Saraswati
KRISNA: Kumpulan Riset Akuntansi Vol. 16 No. 2 (2025): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.16.2.2025.403-410

Abstract

The aim of this research is to find out whether political connections, governance mechanisms, company size influence the performance of banking sector companies listed on the IDX for the 2021-2023 period. The population used in this research was 141, which was obtained from the BEI website itself. In this research, it is known that political connections do not have a significant effect on company performance. which means political connections have no signal on company performance. However, it is different from the governance mechanism and company size. Governance mechanisms and company size have a significant effect on company performance, which means that governance mechanisms and company size have a positive signal on the performance of banking sector companies.
DETERMINASI BUDAYA TRI HITA KARANA DAN PENGETAH UAN AKUNTANSI TERHADAP KINERJA USAHA MIKRO, KECIL DAN MENENGAH DI KOTA DENPASAR I Gusti Ngurah Putra Harthawan; I Gd Ari Sudira; I Komang Arnata
KRISNA: Kumpulan Riset Akuntansi Vol. 16 No. 2 (2025): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.16.2.2025.336-344

Abstract

Micro, small and medium enterprises have an important role in increasing economic growth in a region.Micro, small and medium enterprises are one of the potential tax contributors. Research on micro, smalland medium enterprises is very necessary to spur the growth of this business group so that the regionaleconomy continues to move positively. This study aims to determine the influence of Tri Hita Karana(THK) culture and accounting knowledge on the performance of micro, small and medium enterprises inDenpasar City. The number of respondents involved in the study was 100 micro, small and mediumenterprise managers. The results of the regression test showed that if the THK culture improves, theperformance of micro, small and medium enterprises will increase. The results of the study also showedthat accounting knowledge significantly drives the increase in the performance of micro, small andmedium enterprises.
PENGARUH PROFITABILITAS, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP CORPORATE SOCIAL RESPONSIBILITY (CSR) DENGAN GENDER DIVERSITY SEBAGAI VARIABEL MODERASI I Wayan Kartana; Diah kurniawati; I G. A Intan Saputra Rini; Ida Ayu Sri Meitri
KRISNA: Kumpulan Riset Akuntansi Vol. 16 No. 2 (2025): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.16.2.2025.411-420

Abstract

This study aims to provide empirical evidence regarding the impact of Profitability, Leverage, and Firm Size on Corporate Social Responsibility (CSR), with Gender Diversity acting as a moderating variable in companies operating in the mining sector and listed on the Indonesia Stock Exchange (IDX) during the period of 2019-2023. By collecting samples that meet the predetermined criteria, a sample of 20 companies was obtained for this period. The analytical techniques used in this study include classical assumption tests, multiple linear regression, coefficient of determination analysis, moderating regression analysis, and hypothesis testing using t-tests. The findings indicate that Profitability and Firm Size have a positive impact on CSR disclosure, while Leverage shows a negative impact on CSR disclosure. Additionally, Gender Diversity has been shown to moderate the relationship between Profitability, Leverage, and Firm Size on CSR disclosure in mining companies listed on the Indonesia Stock Exchange during the period of 2019-2023. Keywords: Profitability, Leverage, Company Size, and Corporate Social Responsibility (CSR) Disclosure
PENGARUH LOVE OF MONEY, LITERASI KEUANGAN DAN AKSES FINANCIAL TECHNOLOGY TERHADAP PERILAKU INVESTASI GEN-Z DI KOTA DENPASAR YANG DIMODERASI OLEH RISK AVERSION Yossa Adi Partama; Putu Sri Arta Jaya Kusuma
KRISNA: Kumpulan Riset Akuntansi Vol. 17 No. 1 (2025): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.17.1.2025.49-58

Abstract

This study aims to analyze the effect of love of money, financial literacy, and access to financial technology on investment behavior among Generation Z in Denpasar, with risk aversion as a moderating variable. The study respondents are 180 Generation Z individuals in Denpasar, with data collected through a questionnaire. The data was analyzed using SEM-PLS with the SmartPLS 3 software application. The results show that love of money and financial literacy significantly positively affect investment behavior. In contrast, access to financial technology significantly negatively affects investment behavior. Risk aversion weakens the impact of the love of money and strengthens the effect of financial literacy and access to financial technology on investment behavior, although not all effects are significant. This study highlights the importance of financial literacy and risk aversion in supporting investment behavior, as well as the limitations of technology access without financial literacy.
LQ-45 STOCK PRICE REACTION EVENT STUDY ON EARNINGS ANNOUNCEMENT Putu Sri Artha Jaya Kusuma; Sinta Dharmayanti Dewa Ayu
KRISNA: Kumpulan Riset Akuntansi Vol. 17 No. 1 (2025): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.17.1.2025.1-9

Abstract

The population in this study consisted of 153 manufacturing businesses listed on the Indonesia Stock Exchange in 2021–2023, with the goal of determining the stock price response to the earnings release of the LQ-45 stock index. In order to acquire 405 research data, a sample of 135 manufacturing organizations was utilized. Descriptive statistical analysis, the classical assumption test, and another test (Wilcoxon Signed-Rank) are the methods of analysis that are employed. According to the study's findings, stock returns for manufacturing companies listed on the Indonesia Stock Exchange in 2021–2023 did not vary following their earnings announcements. Trade Volume Activity is positive and significant to earnings announcements of manufacturing companies listed on the Indonesia Stock Exchange in 2021 – 2023.
THE INFLUENCE OF AUDIT COMMITTEE, PROFITABILITY AND AUDIT QUALITY ON TIMELINESS OF FINANCIAL REPORTING IN FOOD AND BEVERAGE SUB-SECTOR COMPANIES IN THE PERIOD 2021-2023 BERTOLD Yunus; Hairul Anam; Yudea; Wiwik Saraswati
KRISNA: Kumpulan Riset Akuntansi Vol. 17 No. 1 (2025): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.17.1.2025.10-16

Abstract

This study aims to examine the influence of the Audit Committee, Profitability and Audit Quality on Timeliness of Financial Reporting. The data used are the annual financial reports of food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the period 2023. The type of research used is quantitative research. The sampling technique used a purposive sampling method which resulted in 197 company samples from a population of 95 companies. The data analysis method used is descriptive statistical analysis and multiple linear regression analysis. The results of this study indicate that the Audit Committee has a negative and significant effect on the timeliness of financial reporting. Profitability has a positive and significant effect on the timeliness of financial reporting. Audit Quality has no effect on the timeliness of financial reporting

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