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<![CDATA[PENGARUH LABA AKUNTANSI, EARNING PER SHARE (EPS) DAN LABA TUNAI TERHADAP DIVIDEN KAS (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA) ]]>
<![CDATA[Wiwin Leony Bidari]]>;
<![CDATA[Putu Kepramareni]]>;
<![CDATA[Ni Luh Gde Novitasari]]>
<![CDATA[ Jurnal Riset Akuntansi (JUARA) Vol. 8 No. 1 (2018): Jurnal Riset Akuntansi (JUARA) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar ]]>
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DOI: 10.36733/juara.v8i1.32
<![CDATA[The manufacture dividend’s policy is very important for the investors. Those because the company’sprofits will be used more to pay dividend than retained earnings or vice versa. In caseof dividend’s policy, the most concerned factor by management is the amount of profit that earnsby the company, such as accounting earnings, Earning Per Share (EPS), and cash income.This study aimed to know the effect of accounting earnings, earning per share (EPS), and cashincome to cash dividend in Indonesia Stock Exchange (BEI). Sample selected using PurposiveSampling Method, with total sample 37 companies that registered in Indonesia Stock Exchangeon period year 2014 to 2016. Multiple linear regression analysis used to test the hypothesis.The results show that accounting earnings and earning per share (EPS) have no effect to cashdividend, but cash income have positive determination to cash dividend in manufacture companiesthat registered in Indonesia Stock Exchange (BEI) year period 2014 – 2016.]]>
<![CDATA[PARTISIPASI DALAM PENGGANGGARAN DAN PRESTASI MANAJER: PENGARUH KOMITMEN ORGANISASI DAN INFORMASI JOB-RELEVANT ]]>
<![CDATA[Margareta Diana Pangastuti]]>;
<![CDATA[I Komang Arthana]]>
<![CDATA[ Jurnal Riset Akuntansi (JUARA) Vol. 8 No. 1 (2018): Jurnal Riset Akuntansi (JUARA) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar ]]>
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DOI: 10.36733/juara.v8i1.33
<![CDATA[Some previous studies stated that he relationship between budgetary participation and managers’ performance was positive and significant, and the others confirmed otherwise. Inserting intervening or moderating variables in that relationship, could solve the difference. This research analyzes the influence of participation budget arrangement on the managers’ performance, in which the organizational commitment and job-relevant information is treated as the intervening variable. There in the direct, positive, and significant influence of the participation on the managers performance. The more intense the budgetary participation, the higher his/her work performance will be. Moreover, when the organizational commitment and job-relevant information are the intervening variables, the recent influence of the participation on he manager’s performance become weaker. This indicates that the strength of that influence is indirect, through the organizational commitment and job relevant information.]]>
<![CDATA[KEMAMPUAN CORPORATE SOCIAL RESPONSIBILITY (CSR) MEMODERASI PENGARUH GOOD CORPORATE GOVERNANCE (GCG) DAN PROFITABILITAS PADA NILAI PERUSAHAAN ]]>
<![CDATA[Sang Ayu Made Wiska]]>;
<![CDATA[I Gede Cahyadi Putra]]>;
<![CDATA[Luh Komang Merawati]]>
<![CDATA[ Jurnal Riset Akuntansi (JUARA) Vol. 8 No. 1 (2018): Jurnal Riset Akuntansi (JUARA) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar ]]>
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DOI: 10.36733/juara.v8i1.34
<![CDATA[Company value as an investor’s view of the company’s success rate. Good corporate governance and profitability can affect the value of the company. Beside that, corporate social responsibility strategy could provide a good corporate image to external parties and support the value of the company. This study aimed to test and obtained empirical evidence the ability of corporate social responsibility to moderate the influence of good corporate governance and profitability on company value. The population are real estate and property companies listed on Indonesia Stock Exchange in the period 2013-2015. Determination of sample using purposive sampling technique. The analysis technique used in this research is multiple linear analysis with Moderated Regression Analysis (MRA). The results showed that the variables of good corporate governance and profitability have a positive effect on company value. However, corporate social responsibility is statistically unable to moderate the influence of good corporate governance andprofitability on company value.]]>
<![CDATA[KINERJA MANAJERIAL LPD DALAM PERSPEKTIF PARTICIPATIVE BUDGETING, KOMITMEN ORGANISASI DAN MOTIVASI ]]>
<![CDATA[Desy Wedasari]]>;
<![CDATA[I Putu Edy Arizona]]>
<![CDATA[ Jurnal Riset Akuntansi (JUARA) Vol. 8 No. 1 (2018): Jurnal Riset Akuntansi (JUARA) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar ]]>
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DOI: 10.36733/juara.v8i1.35
<![CDATA[Lembaga Perkreditan Desa (LPD) is a village-owned financial institution that is required for its managerial management. Some of the factors that can affect managerial performance are the participation of budgeting where by participating in the budgeting managers will feel responsible so that will improve managerial performance. Another factor that can affect is organizational commitment that is a belief not to leave the organization and motivation which is the impetus to work harder. This study aims to determine and prove empirically the influence of budgetary participation, organizational commitment, and motivation to managerial performance on all LPDs in Denpasar City and Badung regency. Data collection techniques using survey method and data analysis used is multiple linear regression. The results showed that the variable of budgetary participation, organizational commitment and motivation had a significant positive effect on the managerial performance of LPD.]]>
<![CDATA[EARNINGS RESPONSE COEFFICIENT: ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHINYA ]]>
<![CDATA[Ketut Alit Suardana]]>;
<![CDATA[Ida Bagus Dharmadiaksa]]>
<![CDATA[ Juara: Jurnal Riset Akuntansi Vol. 8 No. 2 (2018): Jurnal Riset Akuntansi (JUARA) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar ]]>
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DOI: 10.36733/juara.v8i2.103
<![CDATA[This study aims to analyze the effect of systematic risk, growth opportunities, leverage and firm size on earnings quality as measured by ERC. The population in this research is all manufacturing companies listed in BEI period 2011-2015. The type of data used is quantitative data and sourced from secondary data. The method of determining the sample using non-probability sampling method. Sample selection by purposive sampling technique. Data analysis technique used is multiple linear regression analysis. Based on the analysis, this study proves that systematic risk negatively affect on ERC, growth opportunities have positive effect on ERC, leverage have negative effect on ERC, and firm size has no effect on ERC.]]>
<![CDATA[PERANAN GOOD CORPORATE GOVERNANCE SEBAGAI PEMODERASI CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN ]]>
<![CDATA[Zaky Machmuddah]]>;
<![CDATA[Natalistyo T.A.H]]>
<![CDATA[ Juara: Jurnal Riset Akuntansi Vol. 8 No. 2 (2018): Jurnal Riset Akuntansi (JUARA) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar ]]>
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DOI: 10.36733/juara.v8i2.104
<![CDATA[Corporate social responsibility (CSR) that still creates problems for stakeholders is the main idea in this research. For example not the end of case PT. Lapindo and Freeport until now. Corporate social responsibility includes the relationship between the company and its stakeholders, therefore the company focuses not only on the single bottom line but rather on the triple bottom line. So with the implementation of CSR activities will improve the image of the company that will ultimately increase the value of the company. Implementation of CSR activities is a form of implementation of good corporate governance principle, because the company has realized a sense of concern on the social environment (Rustiarini, 2010). Finding empirical evidence on the role of CSR to increase corporate value with good corporate governance as moderator is the goal of this study. Mining companies listed on the Indonesia Stock Exchange (BEI) for the period 2012-2016 used as sample research. Annual report is used as a source of information extracting. Descriptive analysis with WarpPLS is a data analysis technique used in this research. The results show that CSR has an effect on corporate value and good corporate governance which is represented by independent board of commissioner and audit committee strengthen the influence of CSR on company value. The practical implication of this research is that every company must implement CSR because CSR plays a role to increase company value, as well as good corporate governance will strengthen the role of CSR in increasing company value.]]>
<![CDATA[PENGGUNAAN E-MONEY DALAM E-COMMERCE SEBAGAI PENDUKUNG LESS CASH SOCIETY ]]>
<![CDATA[Kadek Wulandari Laksmi P.]]>;
<![CDATA[Gusti Putu Lestara Permana]]>
<![CDATA[ Juara: Jurnal Riset Akuntansi Vol. 8 No. 2 (2018): Jurnal Riset Akuntansi (JUARA) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar ]]>
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DOI: 10.36733/juara.v8i2.105
<![CDATA[The development of information technology causes changes in all fields. One of them is the development in the payment system, where the payment system which initially still in cash has been turned into non-cash. The use of non-cash money or electronic money (e-money) has been widely used by people in transactions, especially in transactions that are online or better known as electronic commerce (e-commerce). E-commerce itself is also one of the impact of the development of information technology. E-commerce itself allows people to buy goods, because they do not need to come to the store to transact simply with internet access is able to buy the desired goods, while for payment already can use e-money as a means of payment. With the use of e-money in e-commerce transactions can certainly support the government's program in reducing the use of cash in transactions known as Less Cash Society (LCS). The purpose of this research is to know the influence of e-money usage level in e-commerce transactions to LCS level. The benefits of this research are: 1) The community is expected to be more familiar with e-money and more often use it in transactions, 2) in e-commerce can support government programs namely Less Cash Society (LCS). The data source used is primary data and data type used is quantitative data collected by questionnaire. The data analysis technique used is Statistical Package For Social Sciences (SPSS). Results of data processing using SPSS obtained the result that the use of e-money in e-commerce has a very significant effect on LCS of 0.503.]]>
<![CDATA[UKURAN PERUSAHAAN, PERTUMBUHAN, DAN STRUKTUR MODAL SEBAGAI DETERMINAN PROFITABILITAS PERUSAHAAN ]]>
<![CDATA[Ida Bagus Swaputra]]>;
<![CDATA[I Made Purba Astakoni]]>;
<![CDATA[Putu Mela Ratini]]>;
<![CDATA[Tjok Istri Sri Harwathy]]>
<![CDATA[ Juara: Jurnal Riset Akuntansi Vol. 8 No. 2 (2018): Jurnal Riset Akuntansi (JUARA) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar ]]>
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DOI: 10.36733/juara.v8i2.106
<![CDATA[The purpose of this research is; (1) Analyze and explain the influence of company growth on profitability (profitability) at PT. Mustika.Ratu and Subsidiaries; (2) Analyze and explain the influence of company growth on capital structure at PT. Mustika.Ratu and Subsidiaries; (3) Analyze and explain the influence of capital structure on profitability at PT. Mustika.Ratu and Subsidiaries (4) Analyze and explain the effect of firm size on profitability at PT. Mustika.Ratu and Subsidiaries; (5) Analyze and explain the effect of firm size on capital structure at PT. Mustika.Ratu and Subsidiaries (6) Analyzing the role of capital structure in mediating the relationship of growth and firm size to profitability at PT. Mustika Ratu and Subsidiaries. Data analysis technique using Partial Least Square (PLS) approach. PLS is a model of Structural Equation Modeling (SEM) equations based on components or variants. In PLS path modeling there are two models: outler model and inner model, where both of these criteria are used in this research.Results of testing the first hypothesis; obtained that the growth of company (company growth) have a significant positive effect on profitability at PT. Mustika Ratu and Subsidiaries.Results of testing the second hypothesis; obtained that the growth rate of the company (company growth) has a negative effect is not significant on capital structure at PT. Mustika Ratu and Subsidiaries.Results of testing the third hypothesis; obtained that capital structure of company (capital structure) have a significant negative effect on profitability at PT. Mustika Ratu and Subsidiaries. Results of testing the fourth hypothesis; obtained that the hypothesis that firm size (firm size) have a significant positive effect on profitability not acceptable (not tested) in this study. The result of the fifth hypothesis testing; obtained that firm size (firm size) have a significant positive effect on capital structure at PT. Mustika Ratu and Subsidiaries. Then the variable of capital structure has not been tested as intervening variable in relationship between company growth with profitability and also company size with profitability.]]>
<![CDATA[PENGARUH FINANCIAL LEVERAGE TERHADAP SYSTEMATIC RISK SAHAM (THE INFLUENCE OF THE FINANCIAL LEVERAGE TO THE SYSTEMATIC RISK OF STOCK) ]]>
<![CDATA[Rahyang Rizal]]>;
<![CDATA[Dematria Pringgabayu]]>
<![CDATA[ Juara: Jurnal Riset Akuntansi Vol. 8 No. 2 (2018): Jurnal Riset Akuntansi (JUARA) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar ]]>
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DOI: 10.36733/juara.v8i2.107
<![CDATA[This Research examine the influence of financial leverage measure by Debt Ratio there are Degree of Financial Leverage (DFL), Debt to Total Asset (DTA) and Debt to Equity Ratio (DER) to the systematic risk (beta) of stock, and also examine the difference influence of thus debt ratio to the systematic risk (beta) of stock in normal period and in the global financial crisis in the year of 2008. This research use the data of firms in the manufacture sector which is listed on Indonesia Stock Exchange (Bursa Efek Indonesia) for the year of 2006 untill 2009. Using the purposive sampling method founded 87 firms for the sample. Research analysis use the panel data regression with General Least Square (GLS) method and 95% degree of confidence. The result of this research found that DFL, DTA and DER have a positive influence to the systematic risk (beta) of stock and also found that there is no difference influence of thus debt ratio to the systematic risk (beta) of stock in the normal period and on the global financial crisis in the year of 2008.]]>
<![CDATA[IMPLEMENTASI CORPORATE SOCIAL RESPONSIBILITY (CSR) PERGURUAN TINGGI DAN IMPLIKASINYA PADA INTAKE PERGURUAN TINGGI SWASTA DI BALI ]]>
<![CDATA[Putu Novia Hapsari Ardianti]]>;
<![CDATA[Ni Luh Putu Sandrya Dewi]]>
<![CDATA[ Juara: Jurnal Riset Akuntansi Vol. 8 No. 2 (2018): Jurnal Riset Akuntansi (JUARA) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar ]]>
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DOI: 10.36733/juara.v8i2.108
<![CDATA[The concept of implementation of Corporate Social Responsibility (CSR) has been applied to the company, although actually every organization, not to mention the college must have social responsibility to the community and environment. For college, the form of social responsibility is formally implicit in Tridharma Perguruan Tinggi in the community. Implementation of wide social responsibility of universities covering the environment, society, business / industry, local government. The main problem in this research is: whether the implementation of CSR affect the Intake of Private Higher Education in Bali. Population in this research is university private that exist in Bali which amounted to 3 universities spread in Denpasar, Badung, and Tabanan. Analysis technique used is logistic regression. Based on the results of the analysis shows that CSR has a positive effect on the Intake of Higher Education. This means that the activity of CSR of Higher Education becomes a separate consideration by the community in choosing a university. The higher the intensity of CSR conducted by universities, the public views that universities have awareness of the community in implementing science and technology so that people will choose the college.]]>
