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INDONESIA
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 264 Documents
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PENGARUH EARNING DAN RISK PROFILE TERHADAP NILAI PERUSAHAAN PERBANKAN BUMN PERIODE 2018–2021 Hasbullah A Arief Madani; Nurhayati; Gazali; Fadali Rahman
KRISNA: Kumpulan Riset Akuntansi Vol. 18 No. 1 (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.18.1.2026.1-7

Abstract

This study aims to analyze the effect of earnings (measured by Net Interest Margin/NIM) and risk profile (measured by Non-Performing Loans/NPL) on the firm value of state-owned banks for the 2018–2021 period. The research method used a quantitative approach with secondary data obtained from annual reports and financial statements of state-owned banks listed on the Indonesia Stock Exchange. The sample was selected using purposive sampling and analyzed using multiple linear regression. The results show that earnings have no significant effect on firm value. Conversely, risk profile has a negative but insignificant effect on firm value. These findings indicate that investors consider external factors and macroeconomic signals more than internal indicators of state-owned banks when assessing firm value.
ANALISIS PERBANDINGAN PENGUKURAN PENCIPTAAN NILAI PEMANGKU KEPENTINGAN: PENDEKATAN BOBOT ENTROPI DAN METODE PENJUMLAHAN Sarita Vania Clarissa; Dewi Puji Rahayu
KRISNA: Kumpulan Riset Akuntansi Vol. 18 No. 1 (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.18.1.2026.31-40

Abstract

Stakeholder value creation has become an essential concept in evaluating corporate sustainability and performance. However, discrepancies remain in measuring stakeholder value, particularly between traditional aggregation methods and more advanced weighting techniques. This study aims to compare stakeholder value creation measurement using the entropy weighting method (Xu et al., 2023) and the summation approach (Signori et al., 2021). The study employs a quantitative approach with paired sample t-test analysis to examine the differences between the two measurement methods. The results show a significant difference (p-value < 0.05) between the two approaches, indicating that the entropy method provides a more accurate and consistent representation of stakeholder value distribution. The entropy method demonstrates lower standard deviation, reflecting better data homogeneity and precision. These findings suggest that entropy-based measurement is more appropriate for capturing stakeholder value creation compared to the traditional summation method.
Meningkatkan Akuntabilitas Pengelolaan Pendapatan Daerah melalui Integrasi Pengawasan Internal, Kompetensi SDM, dan Sistem Informasi (Studi pada Dinas Pendapatan Kabupaten Buleleng) Wenas Yohanes Berchmans; Komang Krisna Heryanda; M.Rudi Irwansyah
KRISNA: Kumpulan Riset Akuntansi Vol. 18 No. 1 (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.18.1.2026.75-82

Abstract

Accountability in regional revenue management is a fundamental element in achieving transparent and responsible public governance. Low levels of accountability in revenue management may reduce public trust in local government performance. This study aims to examine the influence of internal control, human resource competence, and information systems on the accountability of regional revenue management at the Regional Revenue Office of Buleleng Regency. This research employed a quantitative approach using a survey method. Data were collected through questionnaires distributed to 40 employees involved in regional revenue management. The collected data were analyzed using multiple linear regression analysis with statistical software. The results indicate that internal control and human resource competence have a positive and significant effect on the accountability of regional revenue management. Meanwhile, information systems show a relatively smaller effect, although they still contribute to improving accountability. These findings suggest that strengthening internal control mechanisms and enhancing employee competence are key factors in improving the accountability of regional revenue management. This study provides practical implications for local governments in improving revenue management through strengthening internal control systems, developing employee competencies, and optimizing the use of information systems.
PERAN EFIKASI DIRI DALAM MEMEDIASI DAMPAK PENGALAMAN DAN GENDER TERHADAP MUTU AUDIT INTERNAL DI INSPEKTORAT PROVINSI BALI Anak Agung Bagus Amlayasa; Dewa Ayu Kristiantari; I Wayan Kartana; Made Shita Widyantari Kayika Putri
KRISNA: Kumpulan Riset Akuntansi Vol. 18 No. 1 (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.18.1.2026.123-140

Abstract

This study aims to analyze the effects of tenure (experience) and auditors’ gender characteristics on audit report quality, with self-efficacy level as a mediating factor. The research was conducted in the working environment of the Regional Inspectorate of Bali Province. Maintaining a standardized audit quality is crucial to ensure the reliability of financial data while preserving the institution’s credibility in the public eye. Although previous studies have examined various determinants of audit quality, the discussion of the cognitive confidence aspect (self-efficacy) in this interaction remains relatively limited. Using a quantitative method with a cross-sectional survey, this study involved the entire population of internal auditors at the institution, totaling 57. Data collection used a structured, reliable questionnaire, which was then processed using Structural Equation Modeling-Partial Least Squares (SEM-PLS) analysis techniques. The modeling results demonstrate the significant positive impact of work experience and gender diversity variables on the quality of released audits. Furthermore, self-efficacy is a valid mediating variable that strengthens the influence of these two individual characteristics on assignment outcomes. These findings indicate that examiners with extensive experience and certain gender characteristics tend to produce more accurate audit recommendations, where strong self-confidence reinforces their professionalism. Practically, this research provides a new direction for public institution management regarding the urgency of investing in employee work mentality strengthening (self-efficacy) programs to optimize public sector oversight functions in Indonesia.

Page 27 of 27 | Total Record : 264

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