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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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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 : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.11.1.2019.71-80

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 : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.11.1.2019.81-89

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 : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.11.1.2019.90-99

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 : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.11.2.2020.190-196

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 : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.11.1.2019.13-25

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 : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.11.2.2020.155-163

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.
DIMENSI KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA KPP PRATAMA SUKOHARJO Esti Kurnia Sandy
KRISNA: Kumpulan Riset Akuntansi Vol. 12 No. 1 (2020): 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.12.1.2020.55-62

Abstract

Taxes are a source of state revenue that is used to build and improve infrastructure while enhancing the country's economy. In this study aims to examine the effect of service quality, religiosity of tax payments, tax amnesty policies, tax penalties, and the modern tax administration system on the compliance of individual taxpayers at KPP Pratama Sukoharjo. The population in this study is all private taxpayers who are registered in KPP Pratama Sukoharjo. The number of samples used in this research are 100 taxpayers registered in KPP Pratama Sukoharjo with Accidental Sampling techniques. Data collection using a questionnaire or questionnaire. The analysis method used by using multiple linear regression analysis. The results showed there was a positive influence between tax sanctions and the modern tax administration system on tax compliance for taxpayers at Sukoharjo KPP. Whereas service quality, religiosity of tax payments, and tax amnesty policies have a negative effect on taxpayers' compliance with Sukoharjo KPP. The benefit of this research is to improve information on taxation aspects, especially the increase in taxpayers in complying with taxation rules.
PENGARUH ROE DAN EPS TERHADAP HARGA SAHAM PADA PERUSAHAAN PEMBANGUNAN TAHUN 2012-2017 YANG TERDAFTAR DI BEI Shindi Rahmadini
KRISNA: Kumpulan Riset Akuntansi Vol. 12 No. 1 (2020): 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.12.1.2020.50-54

Abstract

Return on Equity (ROE) is to compare net income after tax with total equity. Earning Per Share Ratio (EPS) is a ratio used to determine the amount of money generated from each common stock. This research aims to find earnings per share and return on equity development companies in 2012-2017 registered in bei.population of all development companies registered in bei in 2012-2017 namely 16 companies, from the participation obtained data samples of 11 companies that fit the sampling criteria. Multiple linear regression. The results of the study found that ROE has no effect on stock prices and EPS supports stock prices.
EFEKTIVITAS DAN KONTRIBUSI PAJAK HOTEL DAN RESTORAN TERHADAP PENDAPATAN ASLI DAERAH KOTA SURAKARTA eka arif bijak saputro
KRISNA: Kumpulan Riset Akuntansi Vol. 12 No. 1 (2020): 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.12.1.2020.7-12

Abstract

Regional Original Income (PAD) is a source of regional finance and government financing. One of the revenues from PAD originating from regional taxes, hotel tax receipts and restaurant taxes, is a potential sector in increasing the effectiveness of hotel and restaurant tax revenues, the contribution given can spur economic development in Surakarta City. The study was conducted at the Surakarta City Financial and Asset Management Revenue Agency. The analytical method used is descriptive quantitative method that is analyzing the target data and the realization of hotel tax receipts and restaurant taxes in 2012-2017 using the effectiveness and contribution ratios. The results of the study indicate that the effectiveness of hotel taxes and restaurant taxes in 2012 - 2017 varies. The highest level of hotel tax effectiveness in 2013, the lowest in 2015, restaurant tax had the highest effectiveness in 2016 and the lowest in 2015. Overall, the contribution of hotel tax and restaurant tax in 2012 - 2017 contributed significantly less to PAD.
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 : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.11.2.2020.100-109

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

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