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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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ANALISIS IMPLEMENTASI GOOD CORPORATE GOVERNANCE PADA KOPERASI DI KOTA DENPASAR Gusti Ayu Asri Pramesti; Daniel Raditya Tandio
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.v8i2.109

Abstract

The implementation of good corporate governance (GCG) is required by all business entities. This is very important because it involves transparency and accountability within a company. Deviations from the principles of good corporate governance will have an impact on the manipulation of information by the company. Cooperative is one of the business entities engaged in the field of economy which has always been based on the principle of kinship and economic democracy, because in the application of activities always try to prioritize the interests of its members based on common prosperity. Based on that, then in this research will describe how the implementation of good corporate governance in the cooperative contained in the city of Denpasar. Population in this research is cooperative exist in Denpasar city which amounts 1011 cooperatives. To determine the number of samples used Slovin formula, while the sampling technique used proportional random sampling. This sampling technique is used for the samples taken equally distributed in accordance with the proportions in the areas of North Denpasar, East Denpasar, South Denpasar and West Denpasar. The number of samples is 91 cooperatives.The results of this study is expected to provide an overview of the implementation of good corporate governance in the cooperative in Denpasar. This is very important because good governance is expected to maintain the operational sustainability of the cooperative in the future.
PENGARUH SIKAP BERPERILAKU, NORMA SUBYEKTIF DAN KONTROL PERILAKU PERSEPSIAN PADA MINAT BERWIRAUSAHA I Putu Mega Juli Semara Putra; Ni Made Rai Juniariani
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.v8i2.110

Abstract

This research aims to determine the effect of attitudes towards behavioral, subjective norms, and perceived behavioral control on entrepreneurship interests. The data used are primary data in the form of answers to questionnaires distributed to students of Accounting Department at Faculty of Economics, PTS sekota Denpasar by using survey method. Selection of sample using slovin formula so that obtained by 337 samples. The research using multiple linear regression analysis. The hypothesis test results are the (1) attitudes towards behavioral have positive effect on entrepreneurship interest (2) subjective norm have positive effect on interest to behave and (3) perceived behavioral control have positive effect on entrepreneur interest.
ANALISIS PENGARUH PENERAPAN SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA KARYAWAN HOTEL BERBINTANG DI KOTA DENPASAR Ni Putu Shinta Dewi; Ni Putu Lisa Ernawatiningsih
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.v8i2.111

Abstract

This study aims to determine the effect of applying the effectiveness of accounting information systems, utilization of accounting information systems and suitability of tasks with accounting information systems to the performance of star hotel employees in the city of Denpasar. Determination technique of sample used in this research is technique of non probability sampling that is by purposive sampling. Criteria used as the basis of sample selection in this study are employees who work in the department of accounting, marketing and personnel at 3 and 4 star hotels in Denpasar City. Based on these criteria then obtained 105 samples used in this study. Data analysis technique used in this research is multiple regression analysis, with result of analysis obtained result that only variable effectiveness of accounting information system which have positive effect to hotel employee performance in Denpasar City.
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP CORPORATE SOCIAL RESPONSIBILITY Ni Made Sunarsih; Ni Wayan Rian Kumarantini
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.v8i2.112

Abstract

Disclosure of social responsibility or Corporate Social Responsibility (CSR) of a company is influenced by the financial performance of a company. The purpose of this study is to determine the effect of financial performance and Firm Size on CSR. This study uses data on property and real estate companies listed on the Indonesia Stock Exchange 2013-2016. Sample in this research is 23 company with amount of observation 92 data. Data analysis technique used in this research is multiple regression analysis.The result of hypothesis testing shows that the variable of Current Ratio, Debt to Equity Ratiodan Net Profit Margin has no effect on CSR disclosure. As for variable Total Asset Turnover and Firm Size have positive effect to CSR.
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.
THEORY OF PLANNED BEHAVIOR PADA MINAT BERWIRAUSAHA DENGAN PENGETAHUAN AKUNTANSI SEBAGAI VARIABEL MODERASI Ni Made Rai Juniariani; Ni Made Intan Priliandani
Juara: Jurnal Riset Akuntansi Vol. 9 No. 1 (2019): 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.v9i1.297

Abstract

Unemployment is still a problem in this country. One of the causes of the high unemploy­ment rate is the lack of interest in community entrepreneurship. This study aims to explore the influence of the theory of planned behavior on interest in entrepreneurship with accounting knowledge as a moderating variable. The sample used is 224, namely the seventh semester students of the Accounting Study Program, Faculty of Economics, Warmadewa University. De­termination of the sample using Slovin formula and data collection techniques carried out by distributing questionnaires to respondents with the survey method. To answer the research hypothesis, use an analysis tool that is Moderated Regression Analysis. The results showed that the theory of planned behavior had a positive effect on entrepreneurial interest. Accounting knowledge is proven to strengthen the influence of attitude towards Behavioral on entrepre­neurial interest, and strengthen the influence of subjective Norm on entrepreneurial interests. But accounting knowledge is not proven to strengthen the influence of perceived behavioral control on entrepreneurial interests.
PENGARUH MODERASI DARI GOOD CORPORATE GOVERNANCE PADA HUBUNGAN ANTARA KONSERVATISME AKUNTANSI DAN MANAJEMEN LABA Fina Arifiyati; Zaky Machmuddah
Juara: Jurnal Riset Akuntansi Vol. 9 No. 1 (2019): 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.v9i1.298

Abstract

The purpose of this research is to examine the moderating effect of good corporate gover­nance on the relationship between accounting conservatism and earnings management. In this research, the types of good corporate governance that will be used are institutional ownership, managerial ownership, proportion of independent board of directors, and audit committees. This research takes manufacturing companies with miscellaneous industry as the sectors listed in Indonesian Stock Exchange, over the period 2012-2016 as the population. Along with that, the samples used are 10 companies with and the total data which has filled the requirements of the purposive sampling’s criteria are 50 data. Meanwhile, the analytical data is tested using two different methods: classical assumption test and hypothetical test with multiple analysis re­gression. Through this research, it is shown that earnings management significally affected by accounting conservatism. Also, good corporate governance which is represented by institutional ownership moderates the relationship between accounting conservatism on earnings manage­ment. On the other hand, managerial ownership, proportion of independent board of directors, and audit committees do not moderate the relationship between accounting conservatism on earnings management. So that the practical implication of this research is that companies must implement accounting conservatism to reduce opportunistic actions of managers who do earn­ings management, besides that the role of GCG is importance in moderating accounting conser­vatism towards earnings management.

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