cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
juara@unmas.ac.id
Editorial Address
-
Location
Kota denpasar,
Bali
INDONESIA
Juara: Jurnal Riset Akuntansi
Published by Universitas Mahasaraswati
ISSN : 20883382     EISSN : 24430641     DOI : -
Core Subject : Science,
Decision Sciences, Operations Research & Management
Arjuna Subject : -
Articles 14 Documents
 1   2 
Search results for , issue "Vol. 8 No. 2 (2018): Jurnal Riset Akuntansi (JUARA)" : 14 Documents clear
CORPORATE GOVERNANCE DAN NILAI PERUSAHAAN I Ketut Sunarwijaya; I Putu Edy Arizona
Juara: Jurnal Riset Akuntansi Vol. 8 No. 2 (2018): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v8i2.113

Abstract

Institutional share ownership can professionally monitor the progress of their investments so that the level of management control is so high that it can ultimately suppress the potential for fraud. While the effectiveness of the board of commissioners in balancing the strength of the CEO is strongly influenced by the level of independence of the board of commissioners. In addition, the Audit Committee has the authority to implement and certify investigations into issues within the scope of its responsibilities with the task of assisting the board of commissioners. This study uses corporate governance proxied with institutional ownership, independent commissioners, and audit committees as independent variables. The purpose of this study is to determine the effect of institutional ownership, independent commissioners, and audit committees on corporate value. This research is conducted in Indonesia Stock Exchange year 2013-2016. Determination of the sample using purposive sampling method to obtain 100 research samples. Data analysis used in this research is multiple linear regression analysis. The test results indicate that the variable of institutional ownership, independent commissioner, and audit committee have a positive effect on company value. This is indicated by the value of the regression coefficient and the significance level of each variable of 1.051 and 0.026; 0.078 and 0.035; and 0.076 and 0.033.
ANALISIS PERILAKU KONSULTAN PAJAK UNTUK MENINGKATKAN KEPATUHAN WAJIB PAJAK I Made Sudiartana; Kadek Apriada
Juara: Jurnal Riset Akuntansi Vol. 8 No. 2 (2018): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v8i2.114

Abstract

Current compliance issues are no less important because non-compliance will simultaneously lead to tax evasion efforts such as tax evasion and tax avoidance, which result in reduced tax deposits to the state treasury. The alternative that is often the choice for the Taxpayer is to use the services of tax consultants who can help the Taxpayer in exercising the rights and fulfill his obligations in the field of taxation, tax consultant is of course important in tax structure, because tax consultant is an extension of the Directorate General of Taxes in socializing issues taxation to Taxpayers. This study aims to determine the effect of tax consultant behavior to improve taxpayer compliance, which consists of: code of ethics, professionalism, machiavellian nature. The research was conducted at Tax Consultant Office (KKP) in Denpasar which registered at Ikatan Konsultan Pajak Indonesia (IKPI). Data collection was done by distributing questionnaires with sample number 97 Tax Consultant in Denpasar registered in IKPI Denpasar.Teknik data analysis used is the validity test and reliability; classical assumption test which includes normality test, heteroscedasticity test, and multicollinearity test, multiple linear regression analysis using SPSS 16for windows. Based on the results of the research discussed that the code of ethics has a positive effect on tax compliance, while professionalism, and the nature of machiavellisnot affect the compliance of Taxpayers.
FUNGSI SISTEM PENGENDALIAN INTERN DALAM MENCEGAH KREDIT MACET PADA LEMBAGA PERKREDITAN DESA (STUDI KASUS PADA LPD PAKRAMAN BITERA KABUPATEN GIANYAR) Ni Nyoman Sudiyani; Anak Agung Putu Gede Bagus Arie Susandy
Juara: Jurnal Riset Akuntansi Vol. 8 No. 2 (2018): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v8i2.115

Abstract

Village Credit Institution (LPD) is one of the subsystems of financial institutions owned by traditional villages whose activities are engaged in credit, namely collecting funds (passive credit) and channeling funds (active credit) with a certain interest rate. Factors that cause the emergence of bad credit include errors in investment plans, unbalanced cash flow, less predictable economic conditions, natural conditions and company management that do not work according to function. The Internal Control System in the LPD is the LPD Supervisory Board and the principle of credit assessment using 5C analysis, plays an active role in preventing bad credit. This study will discuss how the SPI functions of the Supervisory Board in minimizing bad credit. Based on the results of observations and interviews with Pakraman Bitera LPD management, it can be concluded, that a) 5C credit assessment has been carried out according to the rules applicable in Pakraman Bitera LPD to every prospective debtor who submits an application (credit b) SPI function, namely the Supervisory Board at Pakraman Bitera LPD has been carried out in accordance with the four functions of the Supervisory Board. The occurrence of bad credit at Pakraman Bitera LPD is caused by capital and economic conditions that are still not predictable with certainty. But these policies can still be taken by tackling bad loans through these 5 methods.
KUALITAS AUDIT DAN KARAKTERISTIK KOMPETENSI AUDITOR Made Edy Septian Santosa; Putu Riska Wulandari
Juara: Jurnal Riset Akuntansi Vol. 8 No. 2 (2018): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v8i2.116

Abstract

Audit quality is a possibility that an auditor will find and report violations in his client's accounting system. This study was conducted to examine the influence of auditor competency characteristics (independence, integrity, accountability, experience, understanding of the client industry, responsiveness to client needs) on audit quality in the Public Accounting Firm in Bali. Data analysis used in this study is a research instrument test and multiple linear regression techniques. The results of the study are expected to be able to understand the relevance of the characteristics of auditor competence to the audit quality of the Public Accountant Office. In addition, KAP can consider various competency characteristics of auditors in improving the quality of auditor work to achieve good audit quality.

Page 2 of 2 | Total Record : 14

 1   2 

Filter by Year

2018 2018


Reset
Filter By Issues
All Issue Vol. 15 No. 2 (2025): Juara: Jurnal Riset Akuntansi Vol. 15 No. 1 (2025): Juara: Jurnal Riset Akuntansi Vol. 14 No. 2 (2024): Juara: Jurnal Riset Akuntansi Vol. 14 No. 1 (2024): Juara: Jurnal Riset Akuntansi Vol. 13 No. 2 (2023): Juara: Jurnal Riset Akuntansi Vol. 13 No. 1 (2023): Juara: Jurnal Riset Akuntansi Vol. 12 No. 2 (2022): Juara: Jurnal Riset Akuntansi Vol. 12 No. 1 (2022): Juara: Jurnal Riset Akuntansi Vol. 11 No. 2 (2021): Juara: Jurnal Riset Akuntansi Vol. 11 No. 1 (2021): Juara: Jurnal Riset Akuntansi Vol 11 No 1 (2021): Jurnal Riset Akuntansi (JUARA) Vol 10 No 2 (2020): Jurnal Riset Akuntansi (JUARA) Vol. 10 No. 2 (2020): Juara: Jurnal Riset Akuntansi Vol. 10 No. 1 (2020): Juara: Jurnal Riset Akuntansi Vol 10 No 1 (2020): Jurnal Riset Akuntansi (JUARA) Vol 9 No 2 (2019): Jurnal Riset Akuntansi (JUARA) Vol. 9 No. 2 (2019): Jurnal Riset Akuntansi (JUARA) Vol. 9 No. 1 (2019): Jurnal Riset Akuntansi (JUARA) Vol 9 No 1 (2019): Jurnal Riset Akuntansi (JUARA) Vol. 8 No. 2 (2018): Jurnal Riset Akuntansi (JUARA) Vol 8 No 2 (2018): Jurnal Riset Akuntansi (JUARA) Vol 8 No 1 (2018): Jurnal Riset Akuntansi (JUARA) Vol. 8 No. 1 (2018): Jurnal Riset Akuntansi (JUARA) More Issue