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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 248 Documents
 1   2   3   4   5 
KUALITAS NARATIF LAPORAN CORPORATE SOCIAL RESPONSIBILITY: STUDI KORELASI PADA SEKTOR PERBANKAN Cornelio Purwantini
KRISNA: Kumpulan Riset Akuntansi Vol. 10 No. 1 (2018): 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.10.1.2018.14-21

Abstract

This study aims to assess the quality of CSR reporting and test the correlation among narrative quality measurements. The Population of the study consists of 29 banks listed on the Stock Exchange (BEI) in 2015. Based on descriptive statistical analysis, the study found that in general the CSR report quality was low, that was shown by the very low value of the mean of optimism ratio, pessimism ratio, numerical ratio, horizon ratio and complexity, and also a readability index that indicate the high level of difficulty of the CSR report to be read. Meanwhile, there are several banks that have presented an excellent report. The results of Spearman correlation test are (1) There is a strong positive correlation between the ratio of optimism and the ratio horizon, (2) There is a fairly strong positive correlation between the ratio of pessimism and numerical ratio, (3) There is a fairly negative strong correlation between the pessimism ratio and numerical ratio, and also between the horizon ratio and the report complexity (residual word), and (5) the other correlations among variables are weak and very weak. Keywords: CSR, narrative reporting quality, and readability
FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2012-2016 Tutut Murniati; I. I. D. A. M. Manik Sastri; I Wayan Rupa
KRISNA: Kumpulan Riset Akuntansi Vol. 10 No. 1 (2018): 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.10.1.2018.89-101

Abstract

The manufacturing company's profit information is useful for the right decision-making. This study aims to determine the effect of leverage, liquidity, audit firm reputation, conservatism, investment opportunity set (IOS), independent commissioner and institutional ownership of earnings quality at manufacturing companies listed in Indonesia Stock Exchange (IDX) period 2012-2016. This research also use control variable that is return on asset (ROA). The sampling method used is purposive sampling technique. The sample used is as many as 100 manufacturing companies listed on the IDX. Data analysis in this research use multiple linear regression analysis. The results of this study indicate that leverage, liquidity, conservatism, independent commissioner and institutional ownership have no effect on earnings quality either using control variable or without control variable. Investment opportunity set variables affect the quality of earnings when testing without using control variables. While when tested by using control variables, investment opportunity set has no effect on earnings quality. Audit firm reputation has an effect on the quality of earnings both when using control variables and without control variables. Keywords: Earnings quality, leverage, liquidity, audit firm reputation, conservatism, investment opportunity set (IOS), independent commissioner, institutional ownership
PENGARUH KARAKTER EKSEKUTIF, KARAKTERISTIK PERUSAHAAN DAN CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE I Wayan Kartana; Ni Gusti Agung Sri Wulandari
KRISNA: Kumpulan Riset Akuntansi Vol. 10 No. 1 (2018): 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.10.1.2018.1-13

Abstract

Penelitian ini bertujuan untuk menguji pengaruh karakter eksekutif, karakteristik perusahaan yang diproksikan dengan leverage dan capital intensity, dan corporate governance yang diproksikan dengan kepemilikan manajerial, kepemilikan institusional, komisaris independen, komite audit dan kualitas audit terhadap tax avoidance. Populasi dalam penelitian ini adalah perusahaan properti dan real estate yang terdaftar di Bursa Efek Indonesia periode 2010-2013. Pemilihan sampel dilakukan dengan menggunakan metode purposive sampling. Data yang digunakan adalah data sekunder yang diperoleh dari laporan tahunan perusahaan properti dan real estate yang terdaftar di Bursa Efek Indonesia. Metode analisis yang digunakan adalah analisis regresi logistik yang dilakukan dengan bantuan SPSS versi 15.00 for windows. Hasil penelitian menunjukkan bahwa variabel karakter eksekutif dan corporate governance tidak berpengaruh terhadap tax avoidance, sedangkan variabel karakteristik perusahaan terbukti berpengaruh terhadap tax avoidance. Kata kunci: Tax Avoidance, Karakter Eksekutif, Karakteristik Perusahaan, Corporate Governance
PENGARUH KEBIJAKAN DEVIDEN, KOMPENSASI, DAN LEVERAGE PADA MANAJEMEN LABA DI PERUSAHAAN MANUFAKTUR Ni Gusti Putu Wirawati; I Gusti Ayu Made Asri Dwija Putri; I Wayan Pradnyantha Wirasedana
KRISNA: Kumpulan Riset Akuntansi Vol. 10 No. 1 (2018): 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.10.1.2018.32-40

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh kebijakan dividen, kompensasi, laverage terhadap praktik manajemen laba. Penelitian ini penting dilakukan karena hasil penelitian akan memberikan kontribusi bagi invertor maupun calon investor bahwa ada beberapa faktor yang dapat berpengaruh pada tindakan manajemen laba yang bersifat oportunis.Teknik analisis data yang digunakan yaitu teknik analisis regresi linier berganda. Pemilihan sampel menggunakan metode nonprobability dengan teknik purposive sampling. Penelitian memberikan hasil bahwa kebijakan deviden, kompensasi, dan laverage secara empiris tidak mempengaruhi praktik manajemen laba. Kata kunci: kebijakan dividen, kompensasi, laverage, Manajemen Laba
ANALISIS FUNGSI INTERMEDIASI DAN RISIKO KREDIT MACET (STUDI KASUS PERBANDINGAN BANK UMUM DAN BPR) DI PROVINSI BALI Desak Ayu Sriary Bhegawati
KRISNA: Kumpulan Riset Akuntansi Vol. 10 No. 1 (2018): 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.10.1.2018.22-31

Abstract

The development of economy indonesian does not get separated from the role of the government, in the financial sector institutions, and the business operators.Monetary wisdom as one part of this superior wisdom have an important role in meeting of the bank in realizing an objective of national development.Economic development in a country very much dependent on the development of dynamic and real contribution of the country banking sector. Bank is a a financial institution that has a duty as an intermediary finances between the sides parties who have these surplus funds with the party who deficit of funds.Intermediation function run by banking institutions participate as an agent in the accelerated development and to increase economic growth and become better at public welfare.Naturally bank able to perform intermediation function with a deal with different types of borrowers and regulatory framework institutional and appropriate, banks have better preparations in the face of asymetric information.Non performing loan is the ratio use for measures the bank in managing risk repayment failure by the debtor.The lower the percentage of Non Performing Loan, then the bank will experience advantage, but if the percentage of non performing loan of the increasing, the banks will be a loss.Intermediation function (Loan to Depocit Ratio) there are differences between commercial banks (Loan to Depocit Ratio) and BPR (Loan to Depocit Ratio) in bali, this indicates of Public Credit Bank more capable of carries on the intermediation function. The Public Credit Bank better able to intermediation function.The value of Non Performing Loans to outstanding loans Commercial Bank and Public Credit Bank in bali there was a gap in it is seen of the value Non Performing Loans to outstanding loans Public Credit Bank higher than the commercial, as by Loan to Depocit Ratio of higher Public Credit Bank than the Commercial Bank. Keywords : Commercial Bank, Public Credit Bank, Loan to Deposit Ratio,and Non Performing Loans
ADDRESSING ACCOUNTABILITY DEFICITS IN COLLABORATIVE WORKING: CASE STUDY OF DISASTER MANAGEMENT IN GARUT, WEST JAVA Yaman Suryaman
KRISNA: Kumpulan Riset Akuntansi Vol. 10 No. 1 (2018): 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.10.1.2018.41-50

Abstract

Abstract Accountability is a manifestation of good governance. It has become interesting topic to be explored by many academicians because of its complexity. Apart from the complexity, the existence of accountability mostly is assessed based on the actor who is being held to account. If the actor fails to fulfil the aims of accountability can be categorised as a lack of accountability or accountability deficits Most of literatures of accountability in collaborative working focus on regular and fixed activity. There is a need to understand this accountability deficits within the context of collaborative working in disaster management where it is very dynamic situations. This research apply qualitative research method and data collection method is executed by semi-structured interviews, observations, and document analysis in one of the most vulnerable city in Indonesia which experienced repeated flooding year. Based on this research, accountability deficits occur in all phases of disaster management; mitigation, preparedness, response, rehabilitation. Particularly, there is no specific demand of accountability among all actors and from head of task force in disaster response phase to involved actors. Victims have no power to ask for accountability to government. This is caused by victims’ belief that flooding is the fate from God. Accountability occurs only in transactional context in a formal mechanism. This occur in project based cross-sector collaborative working. Keywords: collaborative working, accountability, cross-sector collaboration, disaster management
ANALISIS PENGARUH FINANCIAL DISTRESS, DEBT DEFAULT, KUALITAS AUDITOR, AUDITOR CLIENT TENURE, OPINION SHOPPING DAN DISCLOSURE, TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Evin Saputra; Ketut Tanti Kustina
KRISNA: Kumpulan Riset Akuntansi Vol. 10 No. 1 (2018): 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.10.1.2018.51-62

Abstract

Going Concern merupakan salah satu postulat dasar dalam akuntansi yang menerangkan konsep bahwa perusahaan akan terus dianggap ada, terus beroperasi dalam jangka waktu kedepan, mampu untuk mempertahankan eksistensi dan kelangsungan hidupnya, serta tidak akan mengalami likuidasi. Opini audit going concern merupakan opini audit yang dikeluarkan oleh auditor untuk mengevaluasi apakah terdapat kesangsian dan atau keraguan terhadap kemampuan perusahaan atau entitas demi mempertahankan kelangsungan hidupnya. Penelitian ini bertujuan untuk mendapatkan bukti empiris tentang pengaruh financial distress, debt default, kualitas auditor, auditor client tenure, opinion shopping, dan disclosure terhadap penerimaan opini audit going concern. Sampel yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dan telah memenuhi kriteria yang ada selama periode 2013 – 2016 yaitu sejumlah 29 perusahaan yang diperoleh dari total 148 Perusahaan dan tergabung dalam 19 jenis / sektor yang berbeda. Teknik analisis data menggunakan regresi logistik. Hasil penelitian ini membuktikan secara empiris bahwa : (1) Financial Distress berpengaruh negatif terhadap penerimaan opini audit going concern, (2) Debt Default berpengaruh positif terhadap penerimaan opini audit going concern, (3) Kualitas Auditor tidak berpengaruh terhadap penerimaan opini audit going concern, (4) Auditor Client Tenure berpengaruh negatif terhadap penerimaan opini audit going concern, (5) Opinion Shopping berpengaruh negatif terhadap penerimaan opini audit going concern, (6) Disclosure berpengaruh positif terhadap penerimaan opini audit going concern. Kata kunci : Financial Distress, Debt Default, Kualitas Auditor, Auditor Client Tenure, Opinion Shopping, Disclosure, Penerimaan Opini Audit Going Concern.
PENGARUH PENGAWASAN KEUANGAN, SUMBER DAYA MANUSIA, TEKNOLOGI INFORMASI, DAN PENGENDALIAN INTERN TERHADAP NILAI INFORMASI PELAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN TABANAN Ni Wayan Landya Dewi; I Gusti Ayu Intan Saputra Rini
KRISNA: Kumpulan Riset Akuntansi Vol. 10 No. 1 (2018): 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.10.1.2018.63-69

Abstract

Penelitian ini berjudul “Pengaruh Pengawasan Keuangan, Sumber Daya Manusia, Teknologi Informasi, dan Pengendalian Intern Terhadap Nilai Informasi Pelaporan Keuangan Pemerintah Daerah Kabupaten Tabanan”. Dalam penelitian ini yang menjadi perumusan masalah adalah “Apakah pengawasan keuangan, sumber daya manusia, teknologi informasi dan pengendalian intern berpengaruh terhadap nilai informasi pelaporan keuangan daerah Kabupaten Tabanan ?”. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh pengawasan keuangan, sumber daya manusia, teknologi informasi dan pengendalian intern terhadap nilai informasi pelaporan keuangan Daerah Kabupaten Tabanan. Populasi pada penelitian adalah pegawai pada bagian akuntansi atau penatausahaan keuangan pada Dinas-Dinas di Kabupaten Tabanan. Metode pengumpulan data yang digunakan adalah dengan kuesioner. Jumlah kuesioner yang disebar adalah sebanyak 89 (100%) dan yang kembali dan dapat diolah sebanyak 70 (78,6%). Teknik analisis yang digunakan adalah dengan partial least square. Data yang telah dikumpulkan lalu diolah dengan menggunakan software SmartPLS 2.0. Hasil dari analisis yang dilakukan, didapat bahwa (1) Variabel pengawasan keuangan memiliki hubungan yang tidak signifikan terhadap nilai informasi, hal ini ditunjukan dari nilai t-statistics sebesar 0,86 yang lebih kecil dari t-tabel (1,96). (2) Variabel sumber daya manusia memiliki hubungan yang tidak signifikan terhadap nilai informasi, hal ini ditunjukan dari nilai t-statistics sebesar 0,55 yang lebih kecil dari t-tabel (1,96). (3) Variabel teknologi informasi memiliki hubungan yang tidak signifikan terhadap nilai informasi, hal ini ditunjukan dari nilai t-statistics 0,15 yang lebih dari t-tabel (1,96). (4) Variabel pengendalian intern memiliki hubungan yang signifikan terhadap nilai informasi, hal ini ditunjukan dari nilai t-statistics sebesar 12,92 yang lebih besar dari t-tabel (1,96). Kata kunci : Pengawasan Keuangan, Sumber Daya Manusia, Teknologi Informasi, Pengendalian Intern, Nilai Informasi Pelaporan Keuangan Pemerintah Daerah.
PENGARUH MORAL REASONING, SKEPTISISME PROFESIONAL AUDITOR, TEKANAN KETAATAN DAN SELF-EFFICACY TERHADAP KUALITAS AUDIT Luh Komang Merawati; Ni Luh Putu Yuni Ariska
KRISNA: Kumpulan Riset Akuntansi Vol. 10 No. 1 (2018): 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.10.1.2018.70-76

Abstract

Kualitas audit sebagai suatu kondisi dimana auditor akan menemukan dan melaporkan pelanggaran dalam sistem akuntansi auditee. Temuan pelanggaran mengukur kualitas audit yang berkaitan dengan pengetahuan dan keahlian auditor, sedangkan pelaporan pelanggaran tergantung pada dorongan auditor untuk mengungkapkan pelanggaran tersebut. Penelitian ini bertujuan untuk mengetahui pengaruh moral reasoning, skeptisisme profesional auditor, tekanan ketaatandan self efficacy terhadap kualitas audit (studi kasus pada BPKP dan BPK RI Provinsi Bali). Penentuan sampel menggunakan metode sampling jenuh dan responden yang digunakan dalam penelitian ini adalah 85 Auditor pada Kantor BPKP dan BPK RI Perwakilan Provinsi Bali. Teknik analisis yang digunakan adalah analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa variabel moral reasoning dan tekanan ketaatan tidak berpengaruh terhadap kualitas audit. Variabel skeptisisme profesional auditor dan self-efficacy berpengaruh positif terhadap kualitas audit. Kata kunci :Moral reasoning, skeptisisme profesional auditor, tekanan ketaatan, self-efficacy, kualitas audit.
KESADARAN, PENGETAHUAN DAN PEMAHAMAN SERTA PERSEPSI WAJIB PAJAK SEBAGAI DETERMINAN KEMAUAN MEMBAYAR PAJAK I Gusti Gde Oka Pradnyana; I Made Purba Astakoni
KRISNA: Kumpulan Riset Akuntansi Vol. 10 No. 1 (2018): 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.10.1.2018.77-88

Abstract

The aim of this study ; to examine the effect of awareness of paying taxes on the willingness to pay taxes; test the influence of knowledge and understanding on the willingness to pay taxes and test the influence of taxpayer perceptions on the willingness to pay taxes. This research using survey method with closed questionnaire instrument with respondents as much as 62 employees PDAM Tirta Mangutama Badung regency. Analysis of research data using SEM analysis with Partial Least Square (PLS) approach. The results showed the influence of awareness of paying taxes on the willingness to pay a significant positive tax. Means the higher awareness to pay taxes the willingness to pay higher taxes also. The influence of knowledge & understanding of taxpayers on the willingness to pay taxes have a positive effect is not significant on the willingness to pay taxes. The influence of the taxpayer's perception on the willingness to pay taxes on the willingness to pay positive and significant taxes. Means the higher the taxpayer's perception of tax rules the willingness to pay higher taxes as well. Keywords: willingness to pay taxes, awareness of paying taxes, knowledge and understanding of tax regulations, and a good perception of the effectiveness of the tax system.

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