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Krisna: Kumpulan Riset Akuntansi
Published by Universitas Warmadewa
ISSN : 23018879     EISSN : 25991809     DOI : -
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 214 Documents
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PENGARUH CURRENT RATIO, RETURN ON ASSET, ASSET STRUCTURE DAN TOTAL ASSET TURNOVER TERHADAP DEBT TO EQUITY RATIO PADA PERUSAHAAN PERKEBUNAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Willy Yusnandar
KRISNA: Kumpulan Riset Akuntansi Vol. 11 No. 1 (2019): Krisna: Kumpulan Riset Akuntansi
Publisher : Fakultas Ekonomi, Program Studi Akuntansi, Universitas Warmadewa

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Abstract

The use of financial statements requires financial information from the company to analyze the financial performance of the company concerned. Financial ratios can be used as a tool to find out the capital structure of an upcoming company. This research aims to test partially and simultaneously the influence of Current Ratio, Return On Assets, Asset Structure and Total Asset Turnover on Debt to Equity Ratio in Plantation companies listed on the Indonesia Stock Exchange. The research approach used in this research is associative. With the entire population used as a sample of 6 companies for 2009-2015. The data analysis technique used is desktiptif statistics, multiple linear regression tests, hypothesis testing (t-test and F-test) and test the coefficient of determination. The results of this research indicate that partially Current Ratio, Asset Structure and Total Asset Turnover have an effect on Debt to Equity Ratio, while Retrun On Asset does not affect Debt to Equity Ratio. Then the Current Ratio, Return On Asset, Asset Structure and Total Asset Turnover simultaneously influence the Debt to Equity Ratio. Thus financial statement users can consider these ratios as a means of consideration in decision making.
PERAN LINGKUNGAN, PERTIMBANGAN PASAR KERJA DAN PERSEPSI MAHASISWA PENGARUHNYA TERHADAP KEPUTUSAN MAHASISWA BERKARIR DI BIDANG PERPAJAKAN I Nyoman Putra Yasa; Ida Ayu Gede Danika Esa Pradnyani; Anantawikrama Tungga Atmadja
KRISNA: Kumpulan Riset Akuntansi Vol. 11 No. 1 (2019): Krisna: Kumpulan Riset Akuntansi
Publisher : Fakultas Ekonomi, Program Studi Akuntansi, Universitas Warmadewa

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Abstract

This research was aimed to determine the effect of the role of environment, job market consideration, and student perception of career choices in the field of taxation. The type of research conducted was quantitative research. The population of this research was undergraduate students of accounting department of Ganesha University of Education. The method used to determine the sample was the purposive sampling method. The data were collected by distributing questionnaires to 375 respondents. The data analysis technique used was multiple regression analysis. The results of this research indicated that the role of family environment, campus environment, job market consideration and student perception have a positive impact either individually or together influenced the choice of career in the field of taxation.
PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP PENGUNGKAPAN PENGENDALIAN INTERNAL Alfita Rakhmayani; Faisal Faisal
KRISNA: Kumpulan Riset Akuntansi Vol. 11 No. 1 (2019): Krisna: Kumpulan Riset Akuntansi
Publisher : Fakultas Ekonomi, Program Studi Akuntansi, Universitas Warmadewa

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Abstract

Internal control system is a key aspect in providing the completeness and reliable information. The adequately of internal control system disclosure may help stakeholders in assessing the quality of corporate’s internal control system and also can reduce asymmetric information. This study examines the effect of audit committee characteristics on internal control disclosure. The sample consists of 100 public companies with the largest market capitalization in 2016. The statistical regression analysis was performed to test the hypotheses. The results show that number of audit committee meetings has a positive effect on the internal control disclosure. However, this study failed to provide evidence that number and education background of audit committee contribute in enhancing the extent of internal control disclosure. This finding suggests that audit committee play a role in reducing asymmetric information through the broader internal control disclosure.
DETERMINAN KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI KOTA SEMARANG Retno Astuti Ningrum; Amir Hidayatulloh
KRISNA: Kumpulan Riset Akuntansi Vol. 11 No. 2 (2020): KRISNA: Kumpulan Riset Akuntansi
Publisher : Fakultas Ekonomi, Program Studi Akuntansi, Universitas Warmadewa

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Abstract

This type of research is quantitative research. The population in this research is a motor vehicle taxpayer. Meanwhile, the sample in this study is a motor vehicle taxpayer in the city of Semarang. The sampling technique in this research used convience sampling. Respondents in this research amounted to 100 respondents. Data collection techniques in research using questionnaires given directly to respondents. Respondents in this study were dominated by male (58 respondents). Whereas female respondents amounted 42 respondents. The analysis techniques in this research used multiple linear regression analysis, with SPSS tools. This study obtained results that perseptions of tax corruption and service quality of tax officers affect taxpayer compliance. Jenis penelitian ini adalah penelitian kuantitatif. Populasi dalam penelitian adalah wajib pajak kendaraan bermotor. Sedangkan, sampel dalam penelitian ini adalah wajib pajak kendaraan bermotor yang berada di Kota Semarang. Teknik pengambilan sampel dalam penelitian ini menggunakan convenience sampling. Responden dalam penelitian ini berjumlah 100 responden. Teknik pengumpulan data dalam penelitian menggunakan kuesioner yang diberikan langsung kepada responden. Responden dalam penelitian ini didominasi oleh laki-laki (58 responden). Sedangkan responden berjenis kelamin perempuan berjumlah 42 responden. Teknik analisis dalam penelitian ini menggunakan analisis regresi linear berganda, dengan alat SPSS. Penelitian ini memperoleh hasil bahwa persepsi korupsi pajak dan kualitas pelayanan petugas pajak berpengaruh terhadap kepatuhan wajib pajak.
PENGARUH NORMA SUBJEKTIF DAN SOSIALISASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK HOTEL DAN RESTORAN Ni Made Intan Priliandani; Komang Adi Kurniawan Saputra
KRISNA: Kumpulan Riset Akuntansi Vol. 11 No. 1 (2019): Krisna: Kumpulan Riset Akuntansi
Publisher : Fakultas Ekonomi, Program Studi Akuntansi, Universitas Warmadewa

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Abstract

The biggest contribution from state revenues is from tax. Taxes are used for development from the center to the development in each region. The central government has authorized local governments to determine their own local tax policies in collecting or managing local taxes. Efforts made by the government in increasing taxpayer compliance is to provide motivation to taxpayers to obey paying taxes, mengadaka tax socialization, supervise and implement strict tax sanctions. This study examines the Subjective Norm Effect, and Tax Socialization to see the effect on Hotel and Restaurant Taxpayer Compliance. The formulation of the problem in this research is whether subjective norms and taxation socialization have an effect on hotel and restaurant taxpayer compliance. This research aims to prove empirically the influence of subjective norms and tax socialization on hotel and restaurant taxpayer compliance. This research was held at the Regional Revenue Agency of the City of Denpasar with a population of 93 samples. The sampling method used proportionate stratified random sampling, so the sample in this study amounted to 36 hotels and 57 restaurant tax payers. The analytical method used was the method of multiple linear regression analysis. The results of this research indicate that subjective norms and tax socialization have a positive effect on hotel and restaurant taxpayer compliance. Keywords: Accounts Receivable Turnover; Economic Rentability; Rentability of Own Capital; Working Capital Turnover.
FAKTOR-FAKTOR YANG MEPENGARUHI AGRESIVITAS PAJAK PADA PERUSAHAAN PROPERTI DAN REAL ESTATE Ilham Ahmad Maulana
KRISNA: Kumpulan Riset Akuntansi Vol. 11 No. 2 (2020): KRISNA: Kumpulan Riset Akuntansi
Publisher : Fakultas Ekonomi, Program Studi Akuntansi, Universitas Warmadewa

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Abstract

In the last 10 years the realization of tax revenue has always never reached the target. One indication is always not achieving the tax target because there is tax aggressiveness carried out by the company. Tax aggressiveness is the act of reducing income taxable through tax planning activities, both legally and illegally. In this research aims to determine and analyze how the influence of Capital Intensity, Profitability, Leverage, Company Size and Inventory Intensity on Tax Aggressiveness. The population of this research are all property and real estate companies listed on the IDX. Sampling used a purposive sampling method to obtain 34 companies. Analysis of the data in this research uses multiple linear regression analysis. The results of this research found that the Capital Intensity, Profitability, and Inventory Intensity variavel affect Tax Aggressiveness, while Leverage and Firm Size do not affect the Tax Aggressiveness. The benefit of this research is to develop theories and knowledge in the field of accounting, especially in taxation related to tax aggressiveness and for investors can be considered when investing in order to avoid companies that do tax aggressive actions. Dalam kurun waktu 10 tahun terakhir realissasi penerimaan pajak selalu tidak pernah mencapai target. Salah satu indikasi selalu tidak tercapainya target pajak karena terdapat agresivitas pajak yang dilakukan oleh perusahaan. Agresivitas pajak adalah tindakan menurunkan penghasilan yang dikenaka pajak melalui kegiatan perencanaan pajak, baik secara legal maupun ilegal. Dalam penelitian ini bertujuan untuk mengetahui dan menganalisis bagaimana pengaruh Capital Intensity, Profitabilitas, Leverage, Ukuran Perusahaan dan Inventory Intensity terhadap Agresivitas Pajak. Populasi dari penelitian ini adalah seluruh perushaan Properti dan Real Estate yang terdaftar di BEI. Pengambilan sampel menggunakan metode purposive sampling sehingga diperoleh 34 perusahaan. Analisa data dalam penelitian ini menggunakan analisis regresi linear berganda. Hasil dari penelitian ini diperoleh bahwa variavel Capital Intensity, Profitabilitas, dan Inventory Intensity berpengaruh terhadap Agresivitas Pajak, sedangkan Leverage dan Ukuran Perusahaan tidak berpengaruh terhadap Agresivitas Pajak. Manfaat dari penelitian ini adalah untuk mengembangkan teori serta pengetahuan dalam bidang akuntansi, khususnya dalam perpajakan yang berkaitan denagn agresivitas pajak dan bagi investor dapat menjadi pertimbangan saat menanamkan modalnya agar terhindar dari perusahaan yang melakukan tidakan pajak agresif.
AKUNTAN DALAM INDUSTRI 4.0: STUDI KASUS KANTOR JASA AKUNTAN (KJA) DI WILAYAH KEPULAUAN RIAU Alfonsa Dian Sumarna
KRISNA: Kumpulan Riset Akuntansi Vol. 11 No. 2 (2020): KRISNA: Kumpulan Riset Akuntansi
Publisher : Fakultas Ekonomi, Program Studi Akuntansi, Universitas Warmadewa

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Abstract

Abstract Using robotics and data analytics (big data) can over take clerical job (data entry, bookkeeping, compliance work). Accounting profession underestimate to technologies. Competence such as data analysis, information technology development, and leadership skills must be adapted to face 4.0. Our research found that Kantor Jasa Akuntan in Kepulauan Riau Province using 80% accounting professional labor (accounting bachelor). This research confirmed about IoT (Internet of Things) that 60% of KJA use 70-100% of total hours of work using computer (software) and internet compare with manual working. KJA need accounting professional who able to work with software such as accounting software, statistic, Ms Office, Zahir, and SAP. This research also found the main softskill needed is critical thingking ability. Acording to the survey, software are not affecting accounting employment yet. Keywords: Industry 4.0; Accounting Professional; Software; Internet of Things Abstrak Penggunaan robotics dan data analytics (big data) dapat mengambil alih pekerjaan dasar yang dilakukan oleh akuntan (mencatat transaksi, mengolah transaksi, dan memilah transaksi). Profesi akuntan merasa dirugikan terkait dampak teknologi terhadap pekerjaan akuntan. Kompetensi yang penting bagi profesi akuntan dalam menghadapi 4.0 misalnya data analysis, information technology development, dan leadership skills harus dapat dikembangkan. Penelitian ini menunjukkan bahwa Kantor Jasa Akuntan di Wilayah Provinsi Kepulauan Riau masih tetap mempertahankan menggunakan tenaga profesional akuntan sebesar 80% merupakan Sarjana Akuntansi. Selain itu penelitian ini juga mengkonfirmasi penggunaan IoT (Internet of Things) yaitu sebesar 60% KJA menggunakan 70-100% total waktu menyelesaikan pekerjaan menggunakan komputer (software) dan internet dibandingkan dengan pengerjaan manual. KJA membutuhkan akuntan profesional yang menguasai software akuntansi, statistika, MsOffice, Zahir dan SAP. Selain menguasai software dalam menghadapi 4.0, penelitian ini menunjukkan bahwa softskill utama yang diperlukan adalah memiliki kemampuan berpikir kritis dan analitis. Kata Kunci: Industri 4.0; Akuntan Profesional; software; Internet of Things
PENGARUH PELATIHAN, DUKUNGAN MANAJEMEN PUNCAK DAN KEJELASAN TUJUAN TERHADAP EFEKTIVITAS SISTEM AKUNTANSI KEUANGAN DAERAH (Studi Empiris Pada Pemerintah Kabupaten Badung) Cok Istri Ratna Sari Dewi; Luh Putu Lusi Setyandarini Surya; Cokorda Krisna Yudha
KRISNA: Kumpulan Riset Akuntansi Vol. 11 No. 2 (2020): KRISNA: Kumpulan Riset Akuntansi
Publisher : Fakultas Ekonomi, Program Studi Akuntansi, Universitas Warmadewa

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Abstract

Abstrcat This study aims to determine the effect of training, top management support and clarity of objectives on the effectiveness of the Regional Financial Accounting System (SAKD) in Regional Implementing Organizations (OPD) in the Government of Badung Regency. A successful implementation of the system is not only determined by mere technical mastery, the behavioral factors of individual system users can also determine the success of implementation. Training factors, top management support and clarity of objectives are needed to increase the effectiveness of the Regional Financial Accounting System (SAKD) in an organization to support the application of the system in meeting the demands of the public regarding transparency and accountability of public sector institutions. This study uses 132 civil servants who have a main duty to manage finances in the OPD at the Badung Regency Government as a research sample. Determination of the sample in this study using simple random sampling technique. The analysis technique used is multiple linear regression analysis. The results of the study found that training, top management support and clarity of objectives on the Regional Implementing Organization (OPD) in the Badung Regency Government had a positive effect on the effectiveness of the Regional Financial Accounting System (SAKD). Keywords: Clarity of purpose; effectiveness of the regional financial accounting system; top management support; training Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh pelatihan, dukungan manajemen puncak dan kejelasan tujuan terhadap efektivitas Sistem Akuntansi Keuangan Daerah (SAKD) pada Organisasi Pelaksana Daerah (OPD) di Pemerintah Kabupaten Badung. Suatu keberhasilan implementasi sistem tidak hanya ditentukan pada penguasaan teknis belaka, faktor perilaku dari individu pengguna sistem juga dapat menentukan kesuksesan implementasi. Faktor pelatihan, dukungan manajemen puncak dan kejelasan tujuan diperlukan untuk meningkatkan efektivitas Sistem Akuntansi Keuangan Daerah (SAKD) dalam suatu organisasi untuk mendukung penerapan sistem tersebut dalam memenuhi tuntutan masyarakat tentang transparasi dan akuntabilitas lembaga sektor publik. Penelitian ini menggunakan 132 pegawai negeri sipil yang memiliki tupoksi untuk mengelola keuangan di OPD pada Pemerintah Kabupaten Badung sebagai sampel penelitian. Penentuan sampel dalam penelitian ini menggunakan teknik simple random sampling. Teknik analisis yang digunakan adalah analisis regresi linier berganda. Hasil penelitian menemukan bahwa pelatihan, dukungan manajemen puncak dan kejelasan tujuan pada Organisasi Pelaksana Daerah (OPD) di Pemerintah Kabupaten Badung berpengaruh positif terhadap terhadap efektivitas Sistem Akuntansi Keuangan Daerah (SAKD). Kata Kunci: Kejelasan tujuan; efektivitas sistem akuntansi keuangan daerah; dukungan manajemen puncak; pelatihan
FAKTOR DETERMINAN YIELD OBLIGASI PERUSAHAAN KORPORASI Maunatun Zulfa; Aida Nahar
KRISNA: Kumpulan Riset Akuntansi Vol. 11 No. 2 (2020): KRISNA: Kumpulan Riset Akuntansi
Publisher : Fakultas Ekonomi, Program Studi Akuntansi, Universitas Warmadewa

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Abstract

Abstract The aims of this research was to analyze the effect of interest rates, bond ratings, company size, exchange rates, bond coupons, matutity, bond liquidity, solvency, and profitability on corporate bond yields. Yields have been received by investors from the bond investment profits are always fluctuating. The total number of population in this study were all corporate companies that issue bonds listed on the Indonesia Stock Exchange (IDX) for the 2015-2017 period. A total of 90 bonds from 12 corporate companies were sampled in this study. The analytical tool used is multiple linear regression. The results of this study indicate that the dominant factors affecting bond yields are bond coupons and maturity. Bond coupons have a positive and significant effect on bond yields. The result of the research showed that matutity could prove to produce a negative and significant effect on bond yields. Keywords: Bond coupons; bond liquidity; bond ratings; bond yields; company size; exchange rates; interest rates; matutity; profitability; solvency Abstrak Tujuan dari penelitian ini adalah untuk menganalisis pengaruh tingkat bunga, peringkat obligasi, ukuran perusahaan, nilai tukar, kupon obligasi, matutity, likuiditas obligasi, solvabilitas, dan profitabilitas terhadap hasil obligasi perusahaan. Imbal hasil yang diterima investor dari investasi obligasi selalu berfluktuasi. Jumlah total populasi dalam penelitian ini adalah semua perusahaan perusahaan yang menerbitkan obligasi yang terdaftar di Bursa Efek Indonesia (BEI) untuk periode 2015-2017. Sebanyak 90 obligasi dari 12 perusahaan perusahaan dijadikan sampel dalam penelitian ini. Alat analisis yang digunakan adalah regresi linier berganda. Hasil penelitian ini menunjukkan bahwa faktor dominan yang mempengaruhi hasil obligasi adalah kupon obligasi dan jatuh tempo. Kupon obligasi memiliki efek positif dan signifikan terhadap hasil obligasi. Hasil penelitian menunjukkan bahwa matutity dapat membuktikan menghasilkan efek negatif dan signifikan terhadap hasil obligasi. Kata kunci: Kupon obligasi; likuiditas obligasi; peringkat obligasi; hasil obligasi; ukuran perusahaan; nilai tukar; suku bunga; matutity; keuntungan; solvabilitas
PENERAPAN KONSEP TRIPLE BOTTOM LINE ACCOUNTING DI DESA WISATA PELAGA (STUDI KASUS PADA KELOMPOK USAHA TANI ASPARAGUS) I Gusti Bagus Ngurah Panji Putra; Gde Deny Larasdiputra
KRISNA: Kumpulan Riset Akuntansi Vol. 11 No. 2 (2020): KRISNA: Kumpulan Riset Akuntansi
Publisher : Fakultas Ekonomi, Program Studi Akuntansi, Universitas Warmadewa

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Abstract

Abstract The purpose of this research is to examine the application of the TBLA concept in Pelaga Tourism Village, with the asparagus farming group as the research subject. This study uses a survey method and all asparagus farmer groups are used as research respondents. The data collection techniques used are interview techniques and non-participant observation. The data obtained will be analyzed using qualitative descriptive analysis techniques. The results of this study are expected to be able to contribute ideas to related parties in this case is the asparagus farming group in Pelaga Tourism Village and Mertanadi Farmers Cooperative regarding the implementation of the TBLA concept in their business activities. The translation of the three pillars of the Triple Bottom Line Accounting concept of planets, people, and profits has been translated into statement points on the questionnaire instrument. Based on the discussion of the results that have been described above both quantitatively and qualitatively, it can be concluded that the application of the triple bottom line accounting concept in Pelaga Tourism Village (case study in the asparagus farming group) in general can be concluded to have gone well. Keywords: Triple Bottom Line Accounting, Asparagus Farmers Group Abstrak Tujuan dilakukannya penelitian ini adalah untuk menguji penerapan konsep TBLA di Desa Wisata Pelaga, dengan kelompok usaha tani asparagus sebagai subjek penelitiannya. Penelitian ini menggunakan metode survey dan seluruh kelompok tani asparagus digunakan sebagai responden penelitian. Adapun teknik pengumpulan data yang digunakan adalah teknik wawancara dan observasi non partisipan. Data yang diperoleh akan dianalisis menggunakan teknik analisis deskriptif kualitatif. Hasil dari penelitian ini diharapkan mampu memberikan sumbangan pemikiran kepada pihak terkait dalam hal ini adalah kelompok usaha tani asparagus di Desa Wisata Pelaga serta Koperasi Tani Mertanadi terkait implementasi konsep TBLA dalam aktivitas bisnis mereka. Penjabaran ketiga pilar dari konsep Triple Bottom Line Accounting yakni planet, people, dan profit telah dijabarkan menjadi poin-poin pernyataan pada instrumen kuesioner. berdasarkan pembahasan hasil yang telah dipaparkan diatas baik secara kuantitatif maupun kualitatif, dapat disimpulkan bahwa penerapan konsep triple bottom line accounting di desa wisata pelaga (studi kasus pada kelompok usaha tani asparagus) secara umum dapat disimpulkan telah berjalan dengan baik. Kata Kunci: Triple Bottom Line Accounting, Kelompok Usaha Tani Asparagus

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