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<![CDATA[An Examination of Audit Report Lag: Company Size As Moderating Variable ]]>
<![CDATA[Dewi Kurnia Indrastuti]]>
<![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.v12i2.5012
<![CDATA[Pengguna laporan keuangan menginginkan laporan yang andal dan tepat waktu karena keterlambatan penyampaian keuangan dapat menyebabkan kesalahan dalam mengambil keputusan ekonomi. Tujuan penelitian ini adalah untuk mengetahui pengaruh kinerja keuangan yang diukur melalui profitabilitas, solvabilitas, likuiditas, ukuran perusahaan, dan faktor lainnya yaitu reputasi auditor dan komite audit terhadap audit report lag dan peran ukuran perusahaan sebagai pemoderasi pengaruh tersebut. Data dari laporan keuangan perusahaan non-keuangan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016 hingga 2020 digunakan dalam penelitian ini dan melalui metode purposive sampling didapatkan 140 perusahaan yang memenuhi kriteria yang telah ditentukan. Data diolah menggunakan moderated regression analysis dengan hasil pengolahan terhadap 700 data menunjukkan bahwa profitabilitas dan likuiditas, berpengaruh terhadap audit report lag dan ukuran perusahaan memoderasi pengaruh likuiditas terhadap audit report lag dan juga memoderasi pengaruh ukuran komite audit terhadap audit report lag.]]>
<![CDATA[Determinan Kinerja UMKM Sektor Kuliner di Kecamatan Pekanbaru Kota ]]>
<![CDATA[Supriadi]]>;
<![CDATA[Siti Rodiah]]>;
<![CDATA[Linda Hetri Suriyanti]]>
<![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.v12i2.5087
<![CDATA[This study aims to examine the effect of financial literacy, government policies and innovation on the performance of MSMEs in the culinary sector in Pekanbaru Kota sub-district. This study used a sample of 67 SMEs which were determined based on the purpose sampling method. The analytical method used was multiple regression analysis using the SPSS version 21 program. The results of this study show that innovation has a significant impact on MSME performance, but financial literacy and government policies have no significant effect on the performance of MSMEs in Pekanbaru Kota District.]]>
<![CDATA[Akuntabilitas dan Transparansi Pengelolaan Badan Usaha Milik Desa “Jaya Tirta” ]]>
<![CDATA[Nanda Ayu Ariski]]>;
<![CDATA[Muhammad Asim Asy'ari]]>
<![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.v12i2.5159
<![CDATA[Village-Owned Enterprises are business entities formed and established by the village with the aim of managing the potential of the village in order to strengthen the village economy. As a new entity, it is important for BUMDes to pay attention to aspects of good governance, especially accountability and transparency, which are the main keys in business management in order to avoid misuse of funds that can result in the BUMDes business stalling. This study was conducted with the aim of analyzing the extent to which the principles of accountability (process and output) and transparency are applied in the management of BUMDes Jaya Tirta, Kanor District, Bojonegoro Regency. This research is a case study qualitative research. The types of data used are primary and secondary data. Data collection techniques were carried out through observation, interviews, and documentation by going directly to the research site. The data analysis technique in this study was carried out with a disciplined comparative. The results show that the financial management of BUMDes Jaya Tirta has been carried out in an accountable and transparent manner by BUMDes managers so that it has an impact on the progress and success of BUMDes.]]>
<![CDATA[Pengaruh Pengungkapan Corporate Social Responsibility Terhadap Nilai Perusahaan Dengan Financial Distress Sebagai Variabel Moderasi ]]>
<![CDATA[Katarina Feliska Kurniawan]]>;
<![CDATA[I Putu Sugiartha Sanjaya]]>
<![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.v12i2.5180
<![CDATA[Disclosure of corporate social responsibility is regulated in Law Number 40 of 2007 Article 74. Disclosure of CSR provides benefits for both the community and the company. CSR disclosure can improve the company's reputation. A good reputation will increase the value of the company in the eyes of the community. In fact, there are still cases of misuse of CSR funds in Indonesia, such as cases of corruption and money laundering. Companies may do CSR to cover a situation, such as financial difficulties. This will make the value of the company decrease due to the element of imagery and is considered unfavorable by investors. This study aims to provide empirical evidence regarding the effect of corporate social responsibility disclosure on firm value with financial distress as a moderating variable. The research was conducted on manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. The dependent variable in this study is the value of the company as proxied by Tobin's Q. The independent variable in this study is corporate social responsibility which is measured using the GRI G4 index. The moderating variable in this study is financial distress as measured by the Altman and Zmijewski models. The control variables used in this study are leverage, growth, and cash ratio. The results show that corporate social responsibility has a positive effect on firm value. The results also show that financial distress does not affect the relationship between corporate social responsibility and firm value.]]>
<![CDATA[Reputasi Auditor Memoderasi Cash Holding Terhadap Perataan Laba ]]>
<![CDATA[Ni Made Sintya Surya Dewi]]>;
<![CDATA[I Gusti Putu Eka Rustiana Dewi]]>
<![CDATA[ Juara: Jurnal Riset Akuntansi Vol. 13 No. 1 (2023): Juara: Jurnal Riset Akuntansi ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar ]]>
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<![CDATA[Income smoothing is one of earnings management pattern, managed by fund manager to reduce profit fluctuations to aim profit stable graph during certain period. It purpose to prevent investor misunderstood of a company value. It's necessary for investor to notice each factor that could affect income smoothing to prevent Investor from such an taking self advantage by fund manager. This research has purpose to get empirical evidence about correlation affect of cash holding to moderation income smoothing by auditor reputation. This research was done by bankers company in BEI. Sample of this research was all listed company in BEI started from 2019-2021. Total sample was 27 companies with 81 observation activities. Sample determinations used non-probability methode sampling with purposive sampling. Analytics data used was logistic regression analysis. Based on analysis, the result was cash holding is not affected to income smoothing, in the other than auditor reputation was proved that it couldn't moderate affect cash holding on income smoothing.]]>
<![CDATA[Perilaku Biaya Asimetris Pada Perusahaan Perbankan Yang Terdaftar di Bursa Efek Indonesia ]]>
<![CDATA[Jems Arison Zacharias]]>
<![CDATA[ Juara: Jurnal Riset Akuntansi Vol. 13 No. 1 (2023): Juara: Jurnal Riset Akuntansi ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar ]]>
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<![CDATA[This research was conducted to examine the of asymmetric costs behaviour in banking companies listed on the Indonesia Stock Exchange (IDX), especially sticky costs on administrative and general expenses and anti-sticky costs on interest expenses. The method used to test the research hypothesis is multiple linear regression analysis with the Anderson, Banker, Janakiraman (ABJ) model. The population for this study were all banking companies listed on the IDX and the sample selection was carried out using a purposive sampling method with an observation period during the 2018-2021 period. The results of the study show that sticky costs occur in administrative and general expenses in banking companies in which the rate of increase of general and administrative expenses when income increases are much greater than the rate of decrease in the equivalent amount. Meanwhile, anti-sticky cost behaviour occurs in interest expenses in banking companies in which the magnitude of the increase in administrative and general expenses when income increases is much smaller than the magnitude of the rate of decrease in an equivalent amount. The results of this study are in accordance with the theory of cost adjustments and managerial decisions in which managers will adopt policies that can provide the best profit with the smallest risk for banks when making adjustments to resources and costs that are sticky.]]>
<![CDATA[Diversifikasi Pendapatan, Peran KBMI dan Usia Pada Profitabilitas Bank Yang Terdaftar di BEI Selama Pandemi ]]>
<![CDATA[Septian Yudha Kusuma]]>;
<![CDATA[Mirasanti Wahyuni]]>;
<![CDATA[Rikawati Rikawati]]>
<![CDATA[ Juara: Jurnal Riset Akuntansi Vol. 13 No. 1 (2023): Juara: Jurnal Riset Akuntansi ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar ]]>
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<![CDATA[The Covid-19 pandemic in Indonesia has resulted in an economic downturn in almost every corporate sector, one of the companies that has been affected is banking. The purpose of this study was to examine the effect of income diversification on bank profitability, and to examine the impact of KBMI and age as a moderating effect of income diversification on bank profitability. The number of samples that meet the criteria are 40 banks listed on the IDX during 2020 and 2021. The data analysis technique used to test the hypothesis is using Moderated Regression Analysis (MRA), by first testing normality and classic assumptions. The results of the study reveal that revenue diversification has a positive and significant effect on profitability, KBMI does not moderate the effect of revenue diversification on bank profitability, and bank age weakens the effect of bank revenue diversification on profitability. The research findings and contributions are discussed further in the article.]]>
<![CDATA[Persepsi Pelaku Usaha Mikro, Kecil dan Menengah (UMKM) Terhadap Insentif Perpajakan Selama Pandemi Covid-19 ]]>
<![CDATA[Leonardo Zulkarnain]]>;
<![CDATA[Zulfa Devina Rahman]]>
<![CDATA[ Juara: Jurnal Riset Akuntansi Vol. 13 No. 1 (2023): Juara: Jurnal Riset Akuntansi ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar ]]>
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<![CDATA[The background of this research is related to tax incentives offered by the Indonesian tax authority especially during Covid-19 pandemic. According to The Central Bank of Indonesia, the small and middle-sized enterprises (SMEs) were among the hardest hit during the pandemic. This research aims at exploring the perceptions of SMEs, mainly in the South of Jakarta, towards tax incentives and investigating whether such incentives were optimized by SMEs and able to help alleviate their tax burden. This study used Responsive Regulation Theory to discern whether tax incentive policy benefitted SMEs and was introduced in accordance with the need of SME taxpayers. This research used qualitative approach by using semi-structured interviews to collect data from SMEs. There were thirteen SMEs participating in this research with the majority registered in the tax system. Results indicate that around sixty percent of participants did not have information in relation to tax incentives. Meanwhile, all participants stated that tax incentives, including tax cut and tax amnesty, are highly important for them. Apparently, a lack of information prevented these taxpayers from utilizing such incentives. Therefore, future tax information may need to be disseminated more comprehensively to reach a wide array of taxpayers, especially SMEs.]]>
<![CDATA[Pengaruh Teknologi Informasi dan Risiko Bisnis Pada Pengembangan Usaha Mikro Kecil dan Menengah (UMKM) Selama Pandemi Covid-19 di Kota Denpasar ]]>
<![CDATA[Ni Wayan Yuniasih]]>;
<![CDATA[Putu Deddy Samtika Putra]]>;
<![CDATA[Sang Ayu Putu Arie Indraswarawati]]>;
<![CDATA[I Putu Edi Saputra]]>;
<![CDATA[Ni Kadek Sukma Intan Cahyani]]>
<![CDATA[ Juara: Jurnal Riset Akuntansi Vol. 13 No. 1 (2023): Juara: Jurnal Riset Akuntansi ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar ]]>
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<![CDATA[The Covid-19 pandemic has had a major impact on the MSME sector. Business owners are faced with operational changes by taking advantage of technological advances and anticipating business risks. This study aims to determine the effect of information technology and business risk on MSME development. This research was conducted on SMEs in Denpasar City. The research sample used probability random sampling by taking 100 respondents as a sample. Research data was collected through distributing questionnaires. The research hypothesis was tested with multiple regression analysis. The results of the study show that information technology and business risk have a positive effect on MSME development. Entrepreneurs who are able to take advantage of technological advances and have good risk management will grow their business faster.]]>
<![CDATA[Pengaruh Pemahaman Regulasi, Digitalisasi dan Program Pengungkapan Sukarela Terhadap Tingkat Kepatuhan Wajib Pajak Orang Pribadi ]]>
<![CDATA[Anggie Novita]]>;
<![CDATA[Diana Frederica]]>
<![CDATA[ Juara: Jurnal Riset Akuntansi Vol. 13 No. 1 (2023): Juara: Jurnal Riset Akuntansi ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar ]]>
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<![CDATA[The purpose of this study was to examine and analyze the effect of understanding tax regulations, digitization, and the Voluntary Disclosure Program on individual taxpayer compliance. The data collection method uses primary data by distributing e-questionnaires based on each indicator and processed using data processing software, namely Smart PLS 4. Variable measurement in this study uses an ordinal scale and simple random sampling and the sample taken from this study is taxpayers who have NPWP and registered at KPP DKI Jakarta with a total sample of 125 respondents. The results of this study indicate that: (1) understanding of regulation has a significant positive effect on taxpayer compliance (2) digitization has a significant positive effect on taxpayer compliance (3) Voluntary Disclosure Program has no positive significant effect on taxpayer compliance. For future researchers as a consideration of the strengths and weaknesses that might exist in this study if the next researcher wants to do similar research first. For Directorate General of Taxes, this research is expected to be able to make a good contribution and can be used as reference material to make and decide on innovative ideas to increase taxpayer compliance.]]>
