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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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PERAN CORPORATE SOCIAL RESPONSIBILITY MEMODERASI HUBUNGAN PROFITABILITAS, LEVERAGE, CAPITAL INTENSITY DENGAN TAX AVOIDANCE Putu Purnama Dewi; Ni Putu Ananda Putri Ayu Ningrat Permata Dewi
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.17.1.2025.89-105

Abstract

This research aims to examine the role of corporate social responsibility as a moderating variable in influencing the relationship between profitability, leverage, and capital intensity with tax avoidance. This research uses agency theory as a foundation in the practice of tax avoidance conducted by companies. This is a quantitative research using secondary data from annual reports and sustainability reports of companies with a population of companies covering the banking sub-sector listed on the Indonesia Stock Exchange (IDX) in 2019-2023. Based on purposive sampling, 177 samples from 43 companies were obtained. The data analysis used in this research is panel data regression using STATA 16 software. The results of the analysis show that profitability, leverage, and capital intensity have a positive significant effect on tax avoidance. The results also show that corporate social responsibility can moderate profitability and capital intensity by providing a positive significant effect on tax avoidance but corporate social responsibility cannot strengthen the moderation of leverage by providing a negative significant effect on tax avoidance
THE ROLE OF CAPITAL STRUCTURE IN MODERATING LIQUIDITY, PROFITABILITY AND FIRM SIZE Berta Shania Ayu Wulandari; Hans Hananto Andreas
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.17.1.2025.30-42

Abstract

This study aims to determine the effect of liquidity, profitability, and company size on firm value by using capital structure as a moderating variable. This study uses a quantitative method with a research sample of manufacturing companies listed on the Indonesia Stock Exchange (IDX) using 143 company samples in the 2021-2023 period. The research methods used are panel data regression, multiple regression analysis, and moderation regression analysis. This study proves that liquidity and company size have a negative effect, while profitability has a positive effect on firm value. Capital structure does not moderate the relationship between liquidity and firm size on firm value. However, capital structure is stated to be able to weaken the relationship of profitability to firm value. Keyword: Liquidity, Profitability, Firm Size, Firm Value, Capital Structure
THE INFLUENCE OF CAPITAL ADEQUACY RATIO (CAR), COMPANY SIZE, LIQUIDITY ON FINANCIAL PERFORMANCE AND QUALITY OF THE SHARIA BOARD AS MODERATION VARIABLES Ismawati Haribowo; Etty Murwaningsari
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.17.1.2025.59-69

Abstract

This study aims to examine the effect of Capital Adequacy Ratio, Company Size, Liquidity on Financial Performance and moderated by the Quality of the Sharia Board. This study uses secondary data. Sampling was carried out using the purposive sampling method. The number of samples in this study was 76 banks for the period 2020 - 2022. Analysis method For testing data processing in this study using multiple regression analysis and moderated regression analysis, using STATA. The results of this study indicate that CAR has an effect on Financial Performance. Meanwhile, company size and liquidity do not affect financial performance. Furthermore, the Quality of the Sharia Board can moderate the effect of CAR on Financial Performance.
THE INFLUENCE OF FUNDRAISING, LEVEL OF FINANCIAL TRANSPARENCY, AND ORGANIZATIONAL REPUTATION ON THE LEVEL OF WAKIF'S TRUST IN PAYING AL-QUR'AN WAQF AT LAZIS NURUL FALAH SURABAYA WITH MOTIVATION AS A MODERATING VARIABLE Karisma Ratna Lestari; Faizal Amir
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.17.1.2025.70-88

Abstract

This study aims to evaluate the influence of fundraising, level of financial Transparency, and organizational Reputation on the level of wakif's trust in paying Al-Qur'an waqf at LAZIS Nurul Falah Surabaya. This study uses a quantitative method with moderation analysis using the Smart PLS 4 application in this study. For this study, a population of 183 was used and a sample of 126 wakifs using the accidental sampling technique. The results of the study indicate that in contrast to financial Transparency, which does not affect wakif's trust, the variables fundraising, organizational Reputation, and wakif's level of trust partially affect the interest in paying zakat. Moreover, fundraising, the level of financial Transparency, and organizational Reputation on the level of wakif's trust have a positive and significant effect on the interest in paying zakat, but in contrast to financial Transparency, which does not affect wakif's trust
MENGUNGKAP TINGKAT KESEHATAN BANK DAN PENGARUHNYA TERHADAP NILAI PERUSAHAAN: MENGUNGKAP TINGKAT KESEHATAN BANK DAN PENGARUHNYA TERHADAP NILAI PERUSAHAAN Wiwik Saraswati; Nurlia; Dimas Rama Pramudia; Nely Tangke Rante
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.17.1.2025.106-115

Abstract

Kesehatan bank sangat diperlukan agar bank tetap beroperasi, dengan bank yang sehat diharapkan perekonomian suatu negara akan stabil. Tujuan dari penelitian ini mengungkapkan tingkat Kesehatan bank dan pengaruhnya terhadap nilai perusahaan. Hasil penelitian Risk Profile berpengaruh terhadap nilai perusahaan dan dilihat dari proksi NPL bahwa bank di Indonesia cukup baik walaupun terdapat fluktuasi penurunan nilai NPL hal ini disebabkan belum Covid 19. GCG tidak berpengaruh terhadap nilai perusahaan. Walaupun bank telah melaksanakan peraturan OJk tahun 2015 tentang mekanisme tata Kelola tetapi hal itu tidak dapat menarik pihak investor untuk dapat meningktkan nilai perusahaan. Earning berpengaruh terhadap nilai perusahaan. Laba perusahaan masih merupakan tolak ukur utama bagi investor dalam meningkatkan harga saham sehingga berdampak meningkatnya nilai perusahaan. Capital Adequacy Ratio (CAR) berpengaruh terhadap nilai perusahaan. Modal adalah yang utama bagi perkembangan perusahaan dengan meningkatnya modal usaha maka akan manarik investor yang akan berdampak naiknya nilai perusahaan
DETERMINANTS OF INTEREST IN USING E-MONEY AMONG STUDENTS Triesti Candrawati
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.17.1.2025.128-138

Abstract

Current technological advances have had a huge impact on the development of payment instruments. E-money is a form of payment that is growing rapidly at this time. The use of e-money has several differences compared to paper money, primarily in terms of practicality and security aspects. A very big impact is felt on human life with advances in technology and information. The purpose of this research is to determine what determinants can influence students to use e-money in making payment transactions. The population of 188 students in the Management Accounting Study Program of Malang State Polytechnic Population. Meanwhile, 84 students were selected using a purposive sampling method. The method of analysis in this study employs multiple regression analysis to identify factors that influence students' use of e-money. The results of this study conclude that the use of e-money is positively and significantly influenced by the variable Perceived usefulness and Perceived ease of use, but the variable perceived cost does not have a positive and significant effect on the interest in using e-money
THE EFFECT OF CORPORATE GOVERNANCE MECHANISMS AND AUDIT TENURE ON THE INTEGRITY OF FINANCIAL REPORTS IN FOOD AND BEVERAGE COMPANIES Ni Putu Lisa Ernawatiningsih; I Dewa Made Endiana; Ni Putu Aprilia Dewayanti Putri Murtika
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.17.1.2025.116-127

Abstract

The integrity of financial reports is defined as the extent to which the financial reports presented show correct and honest information. Financial reports can be said to have integrity if the financial reports presented are in accordance with the facts, there are no material errors that could influence the decisions of users of financial statements. This research aims to obtain empirical evidence regarding the influence of institutional ownership, managerial ownership, audit committee and audit tenure on integrity. financial reports on food and beverage companies listed on the Indonesia Stock Exchange for 2021-2023. The population of this research is food and beverage companies listed on the Indonesia Stock Exchange for the 2021-2023 period. The number of companies used in this research was 27 companies which were determined using the purposive sampling method with 3 years of observation and obtained a total sample of 81 samples. The analysis technique used is multiple linear regression. The research results show that institutional ownership and managerial ownership have a positive effect on the integrity of financial reports. Meanwhile, independent commissioners, audit committees and audit tenure have no effect on the integrity of financial reports.
PERSEPSI KARYAWAN LPD SE-KECAMATAN DENPASAR UTARA TERHADAP EFEKTIVITAS PENERAPAN SIA, KECANGGIHAN TEKNOLOGI INFORMASI Dirga Surya; Made Andy Pradana Sukarta
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.17.1.2025.139-146

Abstract

This study aims to analyze the perceptions of employees at Village Credit Institutions (LPD) in the North Denpasar District regarding the effectiveness of Accounting Information System (AIS) implementation and the sophistication of the technology utilized. The study is motivated by the crucial role of AIS and modern technology in enhancing efficiency, accuracy, and transparency in financial information management. Data were collected through questionnaires distributed to 54 respondents and analyzed using descriptive statistical methods. The findings show that perceptions of AIS effectiveness achieved an average score of 4.38, while perceptions of technological sophistication reached 4.36. Both results fall into the Very Good category, indicating that the information systems implemented have met user expectations in supporting operational activities and decision-making. These findings emphasize the importance of integrated technology and competent human resources in the successful implementation of AIS in LPDs.
PENGARUH BUDAYA ORGANISASI, KETAATAN ATURAN DAN PENGENDALIAN INTERNAL TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI Ni Kadek Pramesti Cahyani; Intan Saputrarini; A.A. Sri Purnami
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.17.1.2025.43-48

Abstract

Penelitian ini berjudul “Pengaruh Budaya Organisasi, Ketaatan Aturan Akuntansi dan Pengendalian Internal Terhadap Kecenderungan Kecurangan Akuntansi (Fraud) pada Lembaga Perkreditan Desa (LPD) di Kabupaten Gianyar”. Tujuan penelitian ini adalah untuk menguji secara empiris pengaruh masing-masing variabel yaitu: budaya organisasi, ketaatan aturan akuntansi dan pengendalian internal terhadap kecenderungan kecurangan akuntansi (fraud) pada Lembaga Perkreditan Desa (LPD) di Kabupaten Gianyar. Populasi dalam penelitian ini adalah 270 LPD yang terdapat pada Kabupaten Gianyar. Penentuan sampel yang digunakan yaitu purposive sampling. Penelitian ini menggunakan data primer berupa kuesioner yang diukur dengan skala likert. Responden yang dijadikan sampel sebanyak 200 responden. Metode analisis data dalam penelitian ini adalah analisis regresi linier berganda. Berdasarkan hasil pengujian hipotesis budaya organisasi (X1) menunjukkan nilai koefisien regresi negatif sebesar 0,361 dengan signifikansi sebesar 0,000, ketaatan aturan akuntansi (X2) menunjukkan nilai koefisien regresi negatif sebesar 0,383 dengan signifikansi sebasar 0,000, dan pengendalian internal (X3) menunjukkan koefisien regresi negatif sebesar 0,122 dengan signifikansi sebesar 0,044. Berdasarkan hasil uji hipotesis menunjukkan bahwa variabel budaya organisasi, ketaatan aturan akuntansi dan pengendalian internal berpengaruh negatif terhadap kecenderungan kecurangan akuntansi (fraud) pada Lembaga Perkreditan Desa (LPD) di Kabupaten Gianyar.
FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) PADA PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BEI TAHUN 2020-2023 Yuria Mendra; Putu Wenny Saitri
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.17.1.2025.17-29

Abstract

Corporate Social Responsibility merupakan tindakan dalam bisnis yang dimana suatu perusahaan wajib melakukan tanggung jawab sosial. Corporate Social Responsibility adalah aspek krusial perusahaan untuk melakukan tanggung jawab terhadap lingkungan serta masyarakat, sehingga menjadi gagasan yang mengakibatkan perusahaan tidak lagi dihadapkan pada tanggung jawab perusahaan yang fokus pada single bottom line, yaitu nilai perusahaan (corporate value) namun tanggung jawab perusahaan juga wajib fokus di triple bottom lines yaitu mementingkan persoalan sosial serta lingkungan, bukan menjadi entitas yang mementingkan dirinya sendiri melainkan sebuah entitas yang wajib melakukan adaptasi budaya dengan lingkungan sosialnya sesuai dengan prinsip. Praktik corporate social responsibility menerima perhatian yang relatif besar, yang berarti terdapat faktor yang mempengaruhi corporate social responsibility. Penelitian ini bertujuan untuk menguji dan memperoleh bukti empiris pengaruh return on asset, likuiditas, leverage, ukuran perusahaan dan ukuran dewan komisaris terhadap pengungkapan corporate social responsibility pada perusahaan sektor industri barang konsumsi yang terdaftar di BEI Tahun 2020-2023. Populasi penelitian adalah perusahaan sektor industri barang konsumsi yang terdaftar di BEI Tahun 2020-2023. Sampel dalam penelitian ini sebanyak 25 perusahaan sektor industri barang konsumsi yang ditentukan berdasarkan metode purposive sampling. Alat analisis yang digunakan untuk menguji hipotesis adalah multiple regression. Hasil penelitian menunjukkan bahwa return on asset, likuiditas, leverage, ukuran perusahaan dan ukuran dewan komisaris berpengaruh positif terhadap pengungkapan corporate social responsibility. Penelitian selanjutnya dapat mengembangkan penelitian ini dengan menggunakan variabel lain yang secara teori yang mempunyai pengaruh terhadap pengungkapan corporate social responsibility seperti kepemilikan manajemen, tipe industri, good corporate government, dan lain-lain.

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