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<![CDATA[Aspek-Aspek Yang Mengindikasikan Terjadinya Manajemen Laba ]]>
<![CDATA[Ni Luh Putu Sandrya Dewi]]>;
<![CDATA[Ni Putu Dewi Antari]]>
<![CDATA[ Juara: Jurnal Riset Akuntansi Vol. 12 No. 1 (2022): Juara: Jurnal Riset Akuntansi ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar ]]>
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DOI: 10.36733/juara.v12i1.3233
<![CDATA[Earnings management is the act of managers choosing accounting policies to achieve certain goals, and the accounting policy in question of accrualism in the preparation of financial statements. How profitability, leverage, financial difficulties and information asymmetry can affect the earnings management of issuers in the banking sector in the 2017-2020 observation year. The sample obtained by the purposive sampling method is 10 companies (40 samples) after 4 years of follow-up, because the other 36 companies' financial statements are inaccessible and do not have receivable data. The analytical method used is multiple linear regression analysis. It is known that all the factors have a positive effect on earnings management. ]]>
<![CDATA[Faktor yang Berpengaruh Terhadap Kualitas Audit Pada Inspektorat Pemerintah Kabupaten Badung ]]>
<![CDATA[I Made Putra Dwi Antara]]>;
<![CDATA[Ni Made Sunarsih]]>;
<![CDATA[Ida Ayu Budhananda Munidewi]]>
<![CDATA[ Juara: Jurnal Riset Akuntansi Vol. 12 No. 1 (2022): Juara: Jurnal Riset Akuntansi ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar ]]>
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DOI: 10.36733/juara.v12i1.3261
<![CDATA[This study aims to determine the effect of Organizational Ethical Culture, Professionalism, Work Experience, Time Pressure and Locus of Control on Audit Quality at the Government Inspectorate of Badung Regency. The sample in this study were all auditors in the Government Inspectorate of Badung Regency, totaling 50 respondents. Determination of samples using saturated samples. The data analysis technique used was multiple linear regression analysis. The results of this study indicate that the variables of organizational ethical culture, professionalism, work experience have a positive effect on audit quality and time pressure has a negative effect on audit quality, while Locus of Control has no effect on audit quality.]]>
<![CDATA[Gaya Kepemimpinan, Asimetri Informasi dan Ketaatan Aturan Pada Kecurangan Akuntansi: Perilaku Tidak Etis Sebagai Mediasi ]]>
<![CDATA[Yesi Mutia Basri]]>;
<![CDATA[Yuhelmi]]>;
<![CDATA[Rheny Afriana Hanif]]>
<![CDATA[ Juara: Jurnal Riset Akuntansi Vol. 12 No. 1 (2022): Juara: Jurnal Riset Akuntansi ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar ]]>
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DOI: 10.36733/juara.v12i1.3467
<![CDATA[The goal of this study is to see how leadership style, knowledge asymmetry, and regulatory compliance affect accounting fraud, using unethical behavior as a mediating variable. In this study, the Kuansing Regency Government's State Civil Apparatus population was used. ASN served as the sampler for the purpose of purposeful sampling. The information was gathered using a questionnaire that was mailed to the study's participants. The findings of data processing utilizing Warp PLS reveal that Leadership Style and Information Asymmetry have an impact on accounting fraud, but that compliance with accounting rules has no impact. The findings also suggest that unethical behavior mediates the association between accounting fraud and leadership style, information asymmetry, and rule compliance. ]]>
<![CDATA[Disclosure Of Islamic Ethical Identity, Islamic Intellectual Capital, Company Size And Financial Performance Of Sharia Banking ]]>
<![CDATA[Bayu Tri Cahya]]>;
<![CDATA[Puji Wahyu Hidayanti]]>;
<![CDATA[Nur Kholis]]>;
<![CDATA[Umi Hanifah]]>
<![CDATA[ Juara: Jurnal Riset Akuntansi Vol. 12 No. 1 (2022): Juara: Jurnal Riset Akuntansi ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar ]]>
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DOI: 10.36733/juara.v12i1.3700
<![CDATA[Penelitian ini bertujuan untuk menganalisis pengaruh pengungkapan identitas etis islam, Islamic intellectual capital, dan ukuran perusahaan terhadap kinerja keuangan perbankan syariah yang diproksikan dengan Return on Assets (ROA). Variabel pengungkapan identitas etik Islam diproksikan dengan indeks identitas etik, variabel modal intelektual Islam diproksikan dengan iB-VAIC TM , variabel ukuran perusahaan diproksikan dengan logaritma natural dari total aset. Penelitian ini menggunakan penelitian asosiatif dengan desain pendekatan kuantitatif. Populasi dan sampel dalam penelitian ini adalah Bank Umum Syariah yang terdaftar di Otoritas Jasa Keuangan periode 2016-2019. Teknik pengambilan sampel menggunakan teknik purposive sampling yang diperoleh 10 Bank Umum Syariah dan data yang digunakan sebanyak 36 data. hipotesis diuji dengan menggunakan analisis regresi berganda dengan program SPSS versi 25. Hasil penelitian ini menunjukkan bahwa pengungkapan identitas etis Islam dan modal intelektual Islam secara parsial berpengaruh positif terhadap kinerja keuangan perbankan syariah yang diproksikan dengan Return on Assets (ROA). Sedangkan variabel ukuran perusahaan berpengaruh negatif terhadap kinerja keuangan perbankan syariah yang diproksikan dengan ROA.]]>
<![CDATA[Lulus Tepat Waktu Mahasiswa Akuntansi: Faktor Apa Saja Yang Mempengaruhi ]]>
<![CDATA[Hayu Wikan Kinasih]]>;
<![CDATA[Agung Prajanto]]>;
<![CDATA[Mila Sartika]]>
<![CDATA[ Juara: Jurnal Riset Akuntansi Vol. 12 No. 2 (2022): Juara: Jurnal Riset Akuntansi ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar ]]>
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DOI: 10.36733/juara.v12i2.1700
<![CDATA[For most of universities in Indonesia, student graduation is determined by thesis. Some student considered that thesis is a stressor that causes their laziness. Assumption that thesis is a stressor impact on student graduation timeliness. Student graduation timeliness is one indicator that determined the universities quality. There are some factors affecting student graduation timeliness, including the role of supervisor, student activity, guidance media, and the number of guidance activity. This study aims to analyze factors affecting student graduation timeliness majoring in accounting of X University. Binary logistic analysis is used in examining the dependency relation between student graduation timeliness and factors that affecting. The result show that variabel student activity affected on student graduation timeliness. Variable the role of supervisor, guidance media, and the number of guidance activity has no effect on student graduation timeliness.]]>
<![CDATA[Pengaruh Reputasi Auditor, Karakteristik Perusahaan dan Disclosure Terhadap Opini Audit Going Concern ]]>
<![CDATA[Miswaty]]>;
<![CDATA[Fristantia Widarta Wong]]>;
<![CDATA[Yanzil Azizil Yudaruddin]]>
<![CDATA[ Juara: Jurnal Riset Akuntansi Vol. 12 No. 2 (2022): Juara: Jurnal Riset Akuntansi ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar ]]>
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DOI: 10.36733/juara.v12i2.3428
<![CDATA[The purpose of this reseach was to determine the effect of results Auditor's Reputation, Company’s Growth, Company’s Financial Condition, Company’s Size, and Disclosure both simultaneously and partially on Opinion of auditor about how the firm can sustain. The data used are existing sources, both internal and external, and data can be accessed via the internet and information publication. The data used are the financial statements of Financial of firm that published in Indonesian capital market 2018-2019. Multivariate analysis is employed to test hypothesis. This results shows that disclosure affect going concern audito opinion negatively and significantly. While auditor’s reputation, Company’s Growth, Company’s Financial Condition and Company’s Size have no effect on going concern audit opinion.]]>
<![CDATA[Pengaruh Pengimplementasian Konsep Corporate Social Responsibility Berlandaskan Tri Hita Karana Terhadap Kinerja Keuangan dan Kesejahteraan Masyarakat Desa Adat ]]>
<![CDATA[Ketut Tanti Kustina]]>;
<![CDATA[Luh Putu Mirah Arisanti]]>
<![CDATA[ Juara: Jurnal Riset Akuntansi Vol. 12 No. 2 (2022): Juara: Jurnal Riset Akuntansi ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar ]]>
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DOI: 10.36733/juara.v12i2.3516
<![CDATA[This study aims to analyze the effect of implementing the CSR concept based on Tri Hita Karana on the financial performance of LPD, the effect of implementing the CSR concept based on Tri Hita Karana on community welfare, the influence of LPD financial performance on the welfare of indigenous village communities, indirect influence on implementing csr concept based on Tri Hita Karana on the welfare of indigenous village communities through LPD financial performance in Subdistrict South Denpasar. The number of LPD in South Denpasar is as many as 11 units of LPD but there is 1 LPD that is not healthy, so the number of samples is used as many as 10 LPD. Respondents in this study were then selected 5 people on each LPD, so that the total sample of respondents was as many as 50 LPD employees. The analytical techniques used in this study are path analysis and sobel analysis. The results of the analysis are: Implementation of CSR Concept based on THK has a positive and significant effect on the financial performance and welfare of local communities LPD in South Denpasar District; Financial performance has a positive and significant effect on the welfare of the local community of LPD in South Denpasar Subdistrict; Financial performance is able to mediate the implementation of CSR concept based on THK on community welfare.]]>
<![CDATA[Kinerja Bank Perkreditan Rakyat di Kabupaten Badung Bali Sebelum dan Selama Pandemi Covid-19 ]]>
<![CDATA[I Wayan Budi Satriya]]>;
<![CDATA[Ni Komang Sumadi]]>;
<![CDATA[Sang Ayu Putu Arie Indraswarawati]]>
<![CDATA[ Juara: Jurnal Riset Akuntansi Vol. 12 No. 2 (2022): Juara: Jurnal Riset Akuntansi ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar ]]>
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DOI: 10.36733/juara.v12i2.3757
<![CDATA[The financial performance of the banking sector is very important because it can be an early indication of a financial crisis, which can trigger an economic crisis in a country. The purpose of this study was to determine the financial performance of Rural Banks (BPR) in Badung Regency, Bali Province before and during the covid-19 pandemic. BPR financial ratio data for the 2016-2019 period is used as BPR performance data before the covid-19 pandemic, while financial ratios in 2020 are used as BPR performance data during the covid-19 pandemic. The results showed that the CAR ratio increased and differed significantly compared to before the covid-19 pandemic. The NPL ratio also shows an increase and is significantly different compared to before the covid-19 pandemic. The ROA ratio shows a decrease and is significantly different compared to before the covid-19 pandemic. The BOPO ratio shows an increase and is significantly different compared to before the covid-19 pandemic. Meanwhile, the LDR ratio showed an increase but was not significantly different from before the covid-19 pandemic. The change in financial ratios shows a decline in the performance of BPRs in Badung Regency during the covid-19 pandemic.]]>
<![CDATA[Pengukuran Kinerja Keuangan Perusahaan Terhadap PT Semen Indonesia (Persero) Tbk Tahun 2019-2021 Menggunakan Analisis Common Size ]]>
<![CDATA[Risma Hasna Fauziyah]]>;
<![CDATA[Hari Sulistiyo]]>
<![CDATA[ Juara: Jurnal Riset Akuntansi Vol. 12 No. 2 (2022): Juara: Jurnal Riset Akuntansi ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar ]]>
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DOI: 10.36733/juara.v12i2.3780
<![CDATA[The Indonesian economy has experienced growth or decline due to several things, one of which is by State-Owned Enterprises. Financial statements can provide useful information as a tool to understand the financial performance of a company. The purpose of this study is to analyze the financial performance of PT Semen Indonesia (Persero) Tbk which is listed on the Indonesia Stock Exchange from 2019 to 2021 in terms of financial statements with total assets or liabilities presented in the balance sheet and income statement using common size analysis. The results of quantitative descriptive research using processed secondary data indicate that the company is still relatively healthy and the company's financial performance on the balance sheet is in a fairly good condition. However, the financial performance on the income statement shows that the marketing strategy is less effective in terms of increasing revenue and has not been able to provide long-term profitability.]]>
<![CDATA[Implementasi ISAK 16: Aset Keuangan Atau Aset Tak Berwujud? ]]>
<![CDATA[Sofiana Dewi]]>;
<![CDATA[Made Dwi Cahaya Permana]]>;
<![CDATA[Muhammad Iqbal]]>;
<![CDATA[Amrie Firmansyah]]>
<![CDATA[ Juara: Jurnal Riset Akuntansi Vol. 12 No. 2 (2022): Juara: Jurnal Riset Akuntansi ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar ]]>
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DOI: 10.36733/juara.v12i2.4774
<![CDATA[This study aims to review the implementation and disclosure of concession rights in the company's financial statements in 4 (four) business sectors. In addition, this study reviews the extent to which service concessions are recognized as intangible or financial assets. This study uses a qualitative method with a content analysis technique. The data used in this content analysis are journals, theses, and internship reports with ten works of literature. This study concluded that the application of service concession accounting had been carried out following the provisions of ISAK 16 (2014), starting from the recognition, measurement, disclosure, and impact of its application. The company can disclose assets using financial and intangible assets according to an agreement between the government as the grantor and the private sector as the operator.]]>
