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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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THE INFLUENCE OF AUTHORITARIAN LEADERSHIP AND MARKET CULTURE ON JOB HOPPING DECISION AMONG GENERATION Z EMPLOYEES, WITH CAREER ADAPTABILITY AS A MEDIATING VARIABLE, IN THE HOSPITALITY INDUSTRY OF YOGYAKARTA SPECIAL REGION Ardian Priambudi; Maria Pampa Kumalaningrum; Shita Lusi Wardhani
KRISNA: Kumpulan Riset Akuntansi Vol. 17 No. 2 (2026): 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.17.2.2026.275-290

Abstract

The hospitality industry in the Special Region of Yogyakarta faces the challenge of high job hopping intentions among generation Z employees. This study aims to examine the influence of authoritarian leadership and target-oriented organizational culture (market culture) on job hopping decision, with career adaptability as a mediating variable. Data were collected from 160 respondents consisting of Gen Z employees working in hospitality sector companies. The analysis was conducted using a quantitative approach with the SEM-PLS method. The findings indicate that authoritarian leadership and market culture have a significant positive effect on job hopping. Career adaptability was found to mediate this relationship, meaning that the higher an individual’s career adaptability, the greater their tendency to respond to work pressures by changing jobs. The implications of these findings highlight the importance of managing leadership styles and adjusting organizational culture to align with the characteristics of generation Z in order to reduce job hopping tendencies in the hospitality industry.
ANALYSIS OF THE INFLUENCE OF AUDIT OPINION AND PROFITABILITY ON AUDIT REPORT LAG IN MANUFACTURING COMPANIES Eva Rianty Sitanggang; Lasman Eddy Bachtiar; Elsa Theodora Valentina Sihotang
KRISNA: Kumpulan Riset Akuntansi Vol. 17 No. 2 (2026): 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.17.2.2026.291-298

Abstract

The competitive capital market encourages companies to accelerate the issuance of audited financial statements. This study aims to analyze the effect of audit opinion and profitability on audit report lag in manufacturing companies in the basic and chemical industries, listed on the Indonesia Stock Exchange (IDX), in 2023. The method employed is a quantitative approach, utilizing multiple linear regression analysis. The results showed that the audit opinion had a significant effect on the audit report lag with a significant value of 0.004 and a t-count of 10.042. On the other hand, profitability did not have a significant influence on the audit report lag, with a significant value of 0.557 and a t-count of 0.593. The F test shows that audit opinion and profitability simultaneously affect the audit report lag with a significant value of 0.000. However, the determination coefficient (R²) test showed that these two variables only contributed 1.1% to audit report lag, while 98.9% was influenced by other factors not studied in this study.
KESIAPAN WAJIB PAJAK DALAM MENGHADAPI PEMERIKSAAN BERDASARKAN PMK NOMOR 15 TAHUN 2025 Made Yessi Puspitha; Ni Made Puspa Pawitri; Made Andy Pradana Sukarta; Ni Ketut Nadila Suryasari; Ni Wayan Diah Puspita Sari
KRISNA: Kumpulan Riset Akuntansi Vol. 17 No. 2 (2026): 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.17.2.2026.299-308

Abstract

The self-assessment system requires a supervisory function, one of which is through tax audits to ensure taxpayer compliance. Tax audit procedures have changed with the issuance of Minister of Finance of the Republic of Indonesia Regulation Number 15 of 2025. These changes mark a paradigm shift in tax audits toward faster, more integrated, and digital-based processes. This presents a challenge for taxpayers to adapt their internal systems to prepare for audits. This research is a descriptive qualitative study. Data collection was conducted through interviews, literature review, and triangulation with taxpayers, tax consultants, and tax academics. The results indicate that audit-ready conditions can be achieved if taxpayers can establish good corporate governance and be proactive in ensuring that all tax obligations are properly implemented and documented. Thus, taxpayers can achieve audit-ready conditions, namely readiness to face audits with accurate data and evidence in accordance with tax regulations.
KUALITAS PENGUNGKAPAN EMISI KARBON SEBAGAI MEDIASI ANTARA KEPEMILIKAN PENGENDALI DAN NILAI PERUSAHAAN Tamariska Militia Lasapu; I Putu Sugiartha Sanjaya
KRISNA: Kumpulan Riset Akuntansi Vol. 17 No. 2 (2026): 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.17.2.2026.309-321

Abstract

Sustainability and environmental responsibility have become global concerns, including in Indonesia, which ranks among the ten largest greenhouse gas emitters worldwide. Efforts to reduce carbon emissions are being strengthened through various policies such as the Paris Agreement, the Financial Services Authority Regulation (OJK) No. 51/POJK.03/2017 on Sustainable Finance, and the implementation of carbon tax and trading schemes. In the context of corporate governance, the role of controlling shareholders can influence the direction and quality of environmental information disclosure, including carbon emissions, and ultimately affect firm value. Controlling shareholders with greater control rights than cash flow rights may make decisions that do not always align with minority shareholders’ interests, potentially reducing firm value. This study examines the effect of controlling shareholders’ cash flow right leverage (CFRL) on firm value, with the quality of carbon emission disclosure as a mediating variable. The research focuses on the banking sector listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023, with 225 firm-year observations and a 10% ownership cutoff for identifying controlling shareholders. Hypothesis testing was conducted using the Structural Equation Modeling–Partial Least Squares (SEM-PLS) method with SmartPLS software. The results show that CFRL has a significant negative effect on both carbon emission disclosure quality and firm value. Furthermore, carbon emission disclosure quality significantly mediates the relationship between CFRL and firm value in a positive direction.
DETERMINAN KEPATUHAN WAJIB PAJAK HOTEL I Nyoman Wijana Asmara Putra; Anak Agung Gde Putu Widanaputra; I Putu Bayu Suyadnya Pratama; Ni Luh Tillatama Sidhirastu
KRISNA: Kumpulan Riset Akuntansi Vol. 17 No. 2 (2026): 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.17.2.2026.322-331

Abstract

The government has issued various policies to raise taxpayer compliance, yet studies on regional taxes—such as hotel tax—remain limited. Hotel tax is collected by third parties (hotels) from customers, and this delegated authority can be misused for internal interests. This study examines factors influencing hotel taxpayers’ compliance intentions using the Theory of Planned Behavior. The population comprises 2,642 hotel taxpayers in Denpasar, Badung, Gianyar, and Tabanan. A sample of 100 was drawn via probability sampling using the Slovin formula. Data were gathered through 5-point Likert questionnaires distributed both offline and online. The instrument underwent validity and reliability testing, and responses were analyzed with Structural Equation Modeling–Partial Least Squares (SEM-PLS). Results show that tax morale, taxpayer awareness, tax fairness, trust in government, the power of tax authorities, tax convenience, and tax information positively affect compliance intentions. In other words, higher tax morale and awareness, stronger perceptions of fairness, greater trust in government, stronger perceived authority, easier procedures, and better information are associated with higher intentions among hotel businesses to comply with hotel tax.
KONTRIBUSI LIKUIDITAS DAN LEVERAGE TERHADAP HARGA SAHAM DAN PROFITABILITAS PERUSAHAAN MANUFAKTUR Dwi Susilowati; Suhartono; Wiwik Saraswati; Juwari; Melda Yulinda
KRISNA: Kumpulan Riset Akuntansi Vol. 17 No. 2 (2026): 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.17.2.2026.347-361

Abstract

Liquidity contribution is measured by fast ratio and current ratio while Leverage is measured by two indicators Debt  to Asset Ratio and Debt  to Equity  Ratio at stock of prices by mediation using Profitability which is measured using  the Return on Asset Ratio and Return on Equity Ratio indicators. Data is taken from financial position reports and annual reports. Observations used 6 manufacturing entities indexed LQ45 manufacturing l of 24 observations. This study of uses method regression analysis tools with a quantitative result  using SmartPLS 4.  From this study, it is said that liquidity has no effect on probability but liquidity has an effect on stock prices and profitability is not able to mediate the relationship between liquidity and stock prices. While the average has no effect on the stock price, neither can profitability mediate the relationship between leverage and the stock price.
The BUDGET RATCHETING, ORIGINAL LOCAL GOVERNMENT REVENUE ORIGINAL LOCAL GOVERNMENT REVENUE, FISCAL BALANCE FUND ON CAPITAL EXPENDITURE ALLOCATIONS IN INDONESIA I Made Pradana Adiputra; Gede Teguh Prasetya Muttiwijaya; I Dewa Gede Anom Jambe Adnyana; Komang Tri Yasrawan
KRISNA: Kumpulan Riset Akuntansi Vol. 17 No. 2 (2026): 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.17.2.2026.235-246

Abstract

The implementation of regional autonomy enables local governments to independently manage various activities aimed at enhancing regional welfare, including financial management that is more community-oriented. In Indonesia, nearly all regional governments revise their budgets annually, making the examination of changes in capital expenditure budgets a compelling area of study. This research seeks to investigate the role of budget ratcheting in moderating the relationship between local revenue and balancing funds with capital expenditure allocation in Indonesia. The study utilizes secondary data comprising financial statements, specifically the regional revenue and expenditure budgets and budget realization reports published by respective local governments over a five-year period (2019–2023). Data analysis is conducted using hierarchical linear regression techniques. This research adopts a causative design and a quantitative methodological approach. Partially, Local Own-Source Revenue and Balance Funds have a positive and significant effect on capital expenditure allocation, while Budget Ratcheting does not moderate this relationship. This implies local governments must consider both external and internal conditions (uncertainty) when formulating budgets. Therefore, the budget should not always be based solely on past achievements, particularly for PAD, balance funds, and capital expenditure, which cannot be planned only based on previous performance.
KEKUATAN KEPATUHAN WAJIB PAJAK PADA KANTOR SAMSAT KABUPATEN BADUNG Ni Luh Gde Novitasari; Ni Luh Putu Widhiastuti; Ni Putu Rina Apriyandini
KRISNA: Kumpulan Riset Akuntansi Vol. 17 No. 2 (2026): 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.17.2.2026.332-346

Abstract

Taxes are contributions made by the people to the state treasury based on law, enforceable without receiving any direct tangible benefits in return, and are used to cover general expenses. Taxpayer compliance reflects tax revenue through periodic and annual tax payments and reporting. Taxpayer compliance demonstrates adherence and awareness of tax compliance. The purpose of this study was to determine the effect of taxpayer awareness, tax rates, tax sanctions, and tax socialization on taxpayer compliance. The purpose of this study was to determine whether the drive-thru system moderated the influence of taxpayer awareness, tax rates, tax sanctions, and tax socialization on taxpayer compliance at the Badung Regency Samsat Office. This study analyzed the effect of taxpayer awareness, tax rates, tax sanctions, and tax socialization on motor vehicle taxpayer compliance, with the drive-thru system acting as a moderator at the Badung Regency Samsat Office. Using moderated regression analysis, data were collected via questionnaire from 100 motor vehicle taxpayer respondents (accidental sampling). The analysis technique used was moderated regression, analyzed using SPSS. The results showed that taxpayer awareness, tax rates, tax sanctions, and socialization had a significant positive effect on taxpayer compliance. The drive-thru system strengthens tax rates, sanctions, and socialization, but does not moderate taxpayer awareness. The model explains 68.2% of the variation in compliance.

Page 25 of 25 | Total Record : 248

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