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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 250 Documents
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Do Individual Characteristics and Bystander Effect Increase The Accounting Fraud? Ni Luh Putu Noviyanti; Ni Wayan Rustiarini; Ni Putu Shinta Dewi
Juara: Jurnal Riset Akuntansi Vol. 11 No. 2 (2021): Juara: Jurnal Riset Akuntansi
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.v11i2.2926

Abstract

Penelitian ini bertujuan untuk mengkaji pengaruh karakteristik individu dan fenomena bystander effect terhadap kemungkinan terjadinya kecurangan. Karakteristik individu ditinjau dari moralitas dan sifat kepribadian Machiavellian. Penelitian ini merupakan penelitian survei. Kuesioner diberikan kepada 256 pengelola Lembaga Perkreditan Desa (LPD) di Kabupaten Bangli. Data dianalisis menggunakan regresi linear berganda. Hasil pengujian empiris mengungkapkan bahwa hanya variabel moralitas dan bystander effect yang meningkatkan kecenderungan kecurangan akuntansi. Variabel sifat Machiavellian tidak berpengaruh terhadap kecenderungan kecurangan akuntansi. Secara praktis, hasil penelitian ini mengonfirmasi peran karakteristik individu dan bystander effect terhadap kecenderungan terjadinya kecurangan akuntansi, khususnya pada organisasi keuangan LPD. Temuan ini sekaligus memberi bukti empiris kepada pimpinan LPD untuk mempertimbangkan karakteristik individu dalam memposisikan individu pada jabatan terkait pengelolaan keuangan LPD.
Intellectual Capital dan Modal Sosial Dalam Mendorong Kinerja Perusahaan Ni Nyoman Ayu Suryandari; Gde Bagus Brahma Putra; Ni Nyoman Novia Pratiwi
Juara: Jurnal Riset Akuntansi Vol. 11 No. 2 (2021): Juara: Jurnal Riset Akuntansi
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.v11i2.2927

Abstract

This study examines intellectual capital and social capital in encouraging company performance. Companies are not able to win the competition only by relying on tangible assets. OJK stated that in the fourth quarter of Indonesia's banking performance decreased, the ROA of the banking industry in December 2014 was 2.85 and in November 2015 it was 2.30. Weak human resource competencies where the company only focuses on optimizing tangible resources but does not pay attention to intellectual capital and social capital in creating competitive advantage capabilities for the company. used a number of 42 banking companies on the Indonesia Stock Exchange obtained based on purposive sampling technique. With multiple linear regression analysis, the results showed that the variables of human capital, structural capital, customer capital and social capital were able to improve company performance.
CORPORATE SOCIAL RESPONSIBILITY DAN CORPORATE FINANCIAL PERFORMANCE: INTELLECTUAL CAPITAL SEBAGAI VARIABEL MEDIASI Zaky Machmuddah; Melati Oktafiyani; Kartika Hendra Titisari
Jurnal Riset Akuntansi (JUARA) Vol. 8 No. 1 (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.v8i1.22

Abstract

Corporate Social Responsibility Practice, intellectual capital and corporate financial performance are the main issues of the research. The aims of the current research are to prove the effect of Cor­porate Social Responsibility Practice on Corporate Financial Performance with IC as a mediating variable. All companies listed in Indonesian Stock Exchange, from 2012-2014 are the population of the research. The total of research samples are 21 companies with 63 annual reports conduc­ted by using purposive sampling method. Data analysis used is warpPLS version 4.0 with direct effect models and indirect effect models. The research findings indicated that Corporate Social Responsibility Practice positively and significantly affected to Intellectual Capital, Corporate Soci­al Responsibility Practice positively and significantly affected to Corporate Financial Performance, Intellectual Capital positively and significantly affected to Corporate Financial Performance and Intellectual Capital mediated the effect of Corporate Social Responsibility Practice to Corporate Fi­nancial Performance. The practical implication of the research is to give suggestions to all compa­nies about the role of Corporate Social Responsibility Practice and intellectual capital to increase Corporate Financial Performance. It can be used to companies to increase the Corporate Financial Performance.
BURNOUT PADA KONSULTAN PAJAK PROVINSI BALI Ketut Budiartha; I Gusti Ayu Nyoman Budiasih; Ida Bagus Darsana
Jurnal Riset Akuntansi (JUARA) Vol. 8 No. 1 (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.v8i1.25

Abstract

The type of stress that affects negative or dysfunctional (distress) on performance is called bur­nout. Role stressors as the cause of stress due to the role of role conflict, role ambiguity, and role overloads are factors that can affect burnout. This study aims to provide empirical evidence and discuss about the influence of role conflict, role ambiguity, and role overloads on burno­ut experienced by tax consultants. Role theory is used as the main theory that learned about the behavior in accordance with the position performed in the work environment and society. Population in this research is all tax consultants who work at Tax Consultant Office in Bali Pro­vince which have license of practice according to IKPI Directory year 2015. The research sample is determined by choosing purposive sampling method. The measurement instrument used in this research is questionnaire. Multiple linear regression analysis is a data analysis technique used in this study. The results showed tax consultants who experienced a burnout due to tax consultants experience role conflict, role ambiguity, and role overload in running the profession.
PENGARUH CSR, GCG, INFLASI TERHADAP PROFITABILITAS PADA PERUSAHAAN HIGH PROFILE DI INDONESIA Riana Rachmawati Dewi; Dian Pitawati
Jurnal Riset Akuntansi (JUARA) Vol. 8 No. 1 (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.v8i1.26

Abstract

The problem presented in this research is how the influence that occurs between CSR, GCG, Inflation on profitability at companies that berkatagori high profile in Indonesia. The expected goal is to know CSR, GCG, Inflation on profitability measured using ROA, ROE, EPS and NPM ratio in high profile companies in Indonesia. This study has a population of 179 companies with high profile category in 2013-2015. Sampling using purposive sampling method. Testing of research hypothesis using multiple linear method. The results showed that Corporate Social Responsibility Disclosure does not affect profitability measured using ROA, ROE and NPM, whi­le the disclosure of Corporate Social Responsibility affects the profitability measured using EPS. GCG measured by board size has an effect on profitability measured using ROA, ROE, EPS, and NPM. Inflation did not affect profitability. Disclo sure of CSR, GCG, and Inflation together affects profitability measured using ROA, ROE, EPS, and NPM.
PERAN KOMPETENSI, INDEPENDENSI DAN PENGALAMAN TERHADAP KUALITAS AUDIT Komang Krishna Yogantara; Gde Herry Sugiarto Asana; Luh Gede Made Laksminingsih
Jurnal Riset Akuntansi (JUARA) Vol. 8 No. 1 (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.v8i1.27

Abstract

The purpose of this study is to find the influence of competence , independence of , experience and ethics auditor on the quality of audit .As for population in research it is a whole auditor the office public accountant se-bali which consisted of 88 auditor to technique the sample collection using a technique probability of sampling that is simple random sampling. Independent vari­able the research is competence, independence, experience and ethics auditors and variable dependennya is the quality of the audit.For methods data collection was carried out by using a questionnaire and testing hypothesis done by using analysis of multiple regression.Based on the results of the conducted then we can conclude that both a partial simultaneous and compe­tence, independence, experience and ethics auditors it has some positive effects on the quality of audit.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA AUDITOR KANTOR AKUNTAN PUBLIK DI BALI I Dewa Nyoman Wiratmaja; Ketut Alit Suardana
Jurnal Riset Akuntansi (JUARA) Vol. 8 No. 1 (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.v8i1.28

Abstract

This study aims to analyze the factors that affect the performance of auditors. Factors studied are organizational commitment, education level, amounts of fee and time budget pressure. The study population is all auditors in the Public Accounting Firm registered in Indonesian Institute of Certified Public Accountants of Bali in 2015. The sample is determined by non probabilty sampling method with purposive sampling technique. Selection of study respondents is deter­mined by certain criteria. This study uses quantitative data sourced from primary data. Primary data is obtained from the spread of questionnaires on respondents and analyzed by using mul­tiple linear regression analysis techniques. This research gives analysis result that organizatio­nal commitment have positive effect on auditor performance, education level have positive effect on auditor performance, fee has negative effect on auditor performance, and time pressure have positive effect on auditor performance.
PENGUJIAN KEWAJIBAN MORAL DAN BIAYA KEPATUHAN TERHADAP KEPATUHAN WAJIB PAJAK I Nyoman Putra Yasa
Jurnal Riset Akuntansi (JUARA) Vol. 8 No. 1 (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.v8i1.29

Abstract

This research aims to know the influence of moral obligation and the cost of compliance with taxpa­yer compliance. Research done by the method of survey through the dissemination of questionna­ires to taxpayers people personal at tax service office (kpp) east of denpasar. Further data obtained were analyzed quantitatively using SPSS assistance 16. Research results show that the positive effect significant moral obligation towards the taxpayer compliance, while the costs of compliance negative effect against a compliance by tax payers.
PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE DAN BUDAYA TRI HITA KARANA TERHADAP KINERJA MANAJERIAL LEMBAGA PERKREDITAN DESA (LPD) I Nyoman Raditya Suparsabawa; Ketut Tanti Kustina
Jurnal Riset Akuntansi (JUARA) Vol. 8 No. 1 (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.v8i1.30

Abstract

This study aims to determine the effect of the implementation of good corporate governance andculture tri hita karana to managerial performance in nine Lembaga Perkreditan Desa (LPD) inNorth Kuta District. Types of data used in this study are primary and secondary data. Sampledetermination technique used in this research is saturated sampling technique by using questionnaire. The data testing technique used multiple linear regression with the first classicalassumption test consisting of normality test, multicolinearity test, and heteroscedasticity test.The results showed that the principles of good corporate governance (X1) and tri hita karana culture(X2) had a significant positive effect on LPD Managerial Performance in North Kuta District.Good corporate governance has important principles that must be implemented in each agencyas one form of corporate governance towards achieving a succession of agencies and gain highconfidence. Each value of the philosophy of tri hita karana must be a guideline to form a mentalattitude, work ethic and character of human resources noble character so that it can change theperformance of Lembaga Perkreditan Desa (LPD) grow better and gain public confidence. It issuggested that LPD in South Kuta Subdistrict and in Bali can make the principles of good corporategovernance and culture of tri hita karana as work guidance in LPD management.
AUDIT OPERASIONAL TERHADAP FUNGSI PENJUALAN BARANG DAGANG UNTUK MENGUKUR EFISIENSI DAN EFEKTIVITAS PADA KOPERASI UNIT DESA MAMBAL DI KABUPATEN BADUNG Luh Putu Vina Indah Perdanawati; Nyoman Dwika Ayu Amrita
Jurnal Riset Akuntansi (JUARA) Vol. 8 No. 1 (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.v8i1.31

Abstract

Economic is growing rapidly creates business opportunities for cooperatives in an effort to manageand expand its business operations. Cooperative operational development requires aninternal control system by cooperative management so that cooperative can generate maximumprofit, especially in the sales process. Internal control of the sales process is important becausesales are one of the elements of property in the component of profit and loss. The internalcontrol system in the sales function is conducted through internal audit, especially the salesoperation examination, which aims to assess the compliance with the policies or sales proceduresestablished by the cooperative, evaluate the level of efficiency and effectiveness so thatthe cooperative can know the constraints and weaknesses encountered in sales activities. KUDMambal is a cooperative that has a main field in the process of selling rice transactions, whilefor penjulan fertilizer only get a fee only from each transaction. This study aims to determinethe efficiency and effectiveness of the sales function of the operational audit of Mambal VillageUnit Cooperative and to know the analysis of operational audit results of the Village Unit CooperativeMambal. Methods of data collection is a systematic way through Library Studies (LibraryResearch and Field Studies (Field Research), namely by direct observation (observation), andinterviews directly (interview). Data analysis techniques carried out were preliminary surveys,planned audits, conducted audits and reported findings in the form of audit reports. Based onthe research found the problem is the absence of written SOP, the dual position between the treasurerdoubles as head of sales. Nevertheless it can be concluded that KUD Mambal has donea good internal control related to the sales function is indicated by the use fomulir barupa notesheet and evidence of cash expenditure on each transaction and the pricing of a price using aprice based on the price of PERPADI Badung regency, and has been internal monitoring throughperiodic evaluations every 3 (three) months against the target penjulannya so that operationalaudit of the sales function merchandise has an important role in measuring the efficiency andeffectiveness seen from the survey and questionnaire research.

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