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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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Pengaruh Kesadaran Wajib Pajak, Kualitas Pelayanan Fiskus, dan Penerapan E-Filing terhadap Kepatuhan Wajib Pajak Orang Pribadi di KPP Pratama Jayapura Dwi Lestari; Syaikhul Falah; Ulfah Rizky Muslimin
Juara: Jurnal Riset Akuntansi Vol. 13 No. 2 (2023): Juara: Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

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Abstract

This study aims to examine what are the factors that influence taxpayer compliance using the variables of taxpayer awareness, tax authorities service quality, and e-filing implementation. Collecting data in this study using a questionnaire. The regression model used in this study is a multiple linear regression model with the help of the SPSS program. The research sample was selected using a purposive sampling method of 100 taxpayers. The results of the study show that taxpayer awareness has an effect on taxpayer compliance, while the quality of tax administration services and the implementation of e-filing have no effect on taxpayer compliance, and have an effect simultaneously.
Analysis of Accountability, Transparency of Budget Management, and Village Expenditure on Islamic Integrity Character Fitriyah, Nur Lailatul; Lating, Ade Irma Suryani; Sidarta, Alphasyah Lazuardy; Soulisa, Mulyani Rahman
Juara: Jurnal Riset Akuntansi Vol. 13 No. 2 (2023): Juara: Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

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Abstract

Tujuan penelitian ini adalah untuk mengetahui transparansi dan akuntabilitas pengelolaan Anggaran dan Pendapatan Belanja Desa (APBDes) pada karakter integritas keislaman yaitu Shiddiq, Amanah, Tabliqh dan Fathonah di Desa Margomulyo, Kecamatan Balen, Kabupaten Bojonegoro dalam pencapaian good governance yaitu pemerintahan yang akuntabel dan transparan. Penelitian ini merupakan penelitian deskriptif kualitatif. Metode pengumpulan data menggunakan teknik observasi, wawancara dan dokumentasi. Jenis dan sumber data yang digunakan yaitu primer dan sekunder, kemudian untuk menganalisis data penelitian dilakukan dengan menggunakan uji kredibilitas dengan menggunakan metode triangulasi. Hasil penelitian ini menunjukkan bahwa Pengelolaan Anggaran dan Pendapatan Belanja Desa di Desa Margomulyo Kecamatan Balen Kabupaten Bojonegoro bisa dikatakan cukup akuntabel dan transparan. Dalam melakukan akuntabilitas terhadap transparansi pegelolaan dana desa pemerintah Desa Margomulyo telah sesuai dengan karakter integritas keislaman yakni Shiddiq, Amanah, Tabligh, dan Fathonah. Penerapan nilai-nilai Islam tersebut akan membangkitkan rasa kepercayaan masyarakat terhadap perangkat desa dalam hal pengelolaan keuangan desa sehingga pemerintah desa dapat mewujudkan good governance yaitu pemerintahan yang akuntabel dan transparan serta mencapai kesejahteraan bagi masyarakatnya terkhusus di Desa Margomulyo.
Peran Tata Kelola dan Implementasi Enterprise Risk Management Terhadap Market Value Liyundira, Fetri Setyo; Ana, Selvia Roos; Heni, Heni
Juara: Jurnal Riset Akuntansi Vol. 13 No. 2 (2023): Juara: Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

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Abstract

Financial information as a medium commonly used by stakeholders is not the only determinant in assessing a company. The non-financial information conveyed also has significant value in investment considerations. The research aims to empirically prove testing and analysis regarding the impact of Enterprise Risk Management (ERM) on Market Value, with Good Corporate Governance (GCG) as a moderator. The research used a population of 112 manufacturing companies for the period 2019-2021 which were listed on the Indonesian Stock Exchange. The main variables used in the research are enterprise risk management, good corporate governance, and market value. The method for determining the hypothesis is through multiple linear regression. The results prove that ERM has a positive and significant influence on market value. GCG also shows results that strengthen the relationship between enterprise risk management and market value in 2019-2021 in companies listed on the Indonesian Stock Exchange, especially manufacturing companies.
Pengaruh Profesionalisme dan Kompetensi Auditor terhadap Kualitas Audit dengan Pengalaman Kerja Sebagai Variabel Moderasi Widyawati, Titis Indah; Dahlan, Ahmad
Juara: Jurnal Riset Akuntansi Vol. 14 No. 1 (2024): 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.v14i1.7683

Abstract

The audit profession is trusted by the general public. Public trust in the quality of audit reports is currently in crisis due to the rise of scandals involving Public Accounting Firms. To win back the trust of their customers, auditors must demonstrate improvements in audit quality based on a professional attitude, competence, and work experience. The aim of this research is to reveal the influence that the relationship between professionalism and auditor competence has on audit quality which is moderated by work experience. The research population consisted of 83 auditors from 15 Public Accounting Firms) in the Greater Malang area, and the sampling approach used was purposive sampling. Primary data sources and quantitative data were used in this research. The analysis technique used is a structural equation model based on Partial Least Square (SEM-PLS). The research results show that professionalism has an impact on audit quality, while auditor competence has no impact on audit quality. Work experience has no impact on the influence of auditor professionalism and competence on audit quality. On the other hand, competency has no effect on audit caliber. The results of this research can be used as evaluation material by auditors in the Greater Malang area to improve the quality of their audits.
Pengaruh Audit Tenure, Audit Fee, Audit Capacity Stress serta Spesialisasi Auditor terhadap Kualitas Audit Fitriani, Heppy; Challen, Auliffi Ermian
Juara: Jurnal Riset Akuntansi Vol. 14 No. 1 (2024): 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.v14i1.7685

Abstract

The purpose of this study is to investigate the impact of auditor specialization, audit tenure, audit fee, and audit capacity stress on audit quality. The descriptive-quantitative technique is applied in this study. The population of manufacturing businesses in the consumer products sector that were listed on the Indonesia Stock Exchange (IDX) between 2017 and 2021 is used in this study. The sampling method employed in this study is purposive sampling, produced a sample of sixteen firms. The yearly financial reports from the Indonesian Stock Exchange's official website are the secondary data used in this study (IDX). Using SPSS version 29.0, logistic regression is the analytic approach employed. The findings demonstrated that there was no relationship between audit quality and auditor specialization, audit tenure, dan audit capacity stress. Audit fees, however, have a detrimental impact.
Analisis Relevansi Nilai Informasi Akuntansi Sebelum dan Setelah Penerapan PSAK 72 di Indonesia Widaningsih, Mimin; Mediawati, Elis; Revita, Ira; Hazim, Raihan; Nuriyah, S. Rizka
Juara: Jurnal Riset Akuntansi Vol. 14 No. 1 (2024): 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.v14i1.7868

Abstract

PSAK 72 is still considered a new PSAK, namely it will become effective in 2020, so research still needs to be carried out regarding the effect of implementing PSAK 72 in terms of the level of value relevance of the accounting information.  This research is a quantitative research with descriptive and verification methods which aims to empirically test the differences in the relevance of the value of accounting information as measured by the Ohlson model for the period before and after the implementation of PSAK 72 concerning Income from Contracts with Customers in Property and Real Estate Sector companies.  The research results show that before the implementation of PSAK 72 variables that had relevance value for accounting information were only Book Value Per Share, whereas after the implementation of PSAK 72 variables that had relevance value for accounting information were Earning Per Share and Book Value Per Share.  Then, before and after the implementation of PSAK 72, Earning Per Share and Book Value Per Share together have the relevance of the value of accounting information.  Furthermore, there is an increase in the relevance of accounting information after the implementation of PSAK 72 in Property and Real Estate Sector companies.
Analisis Flypaper Effect dan Implikasinya Terhadap Kemandirian Fiskal Daerah: Efek Moderasi Upaya Pajak Dewi, Nyoman Ayu Wulan Trisna; Dewi, Luh Gede Kusuma; Wiguna, I Gd Nandra Hary
Juara: Jurnal Riset Akuntansi Vol. 14 No. 1 (2024): 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.v14i1.7870

Abstract

This study aims to analyze the flypaper effect phenomenon in Bali Province and its implications for regional fiscal independence. Furthermore, this research also examines the role of local tax efforts in the relationship between the flypaper effect and the regional fiscal independence of the regional government of Bali Province. It is hoped that the results of this research will provide implementation for regional governments in formulating policies that support the realization of fiscal decentralization in regional governments so that they are able to achieve regional financial independence and the effectiveness of PAD as a form of regional government fiscal performance. This research uses secondary data from the APBD of Regency/City Regional Governments throughout Bali Province from 2019–2022, obtained from dpjk.kemenkeu.go.id and bps.go.id. This research uses a multiple regression analysis approach and moderated regression (MRA). The results of this research indicate that the flypaper effect phenomenon occurs in the regional government of Bali province. The flypaper effect phenomenon has been proven to have a negative influence on regional fiscal independence; however, tax efforts are a homologizer moderator of the relationship between the flypaper effect and fiscal independence.
Peran Kebijakan Dividen dalam Memediasi Faktor-Faktor Yang Mempengaruhi Nilai Perusahaan Sayoga, Raditya; Sulistyo, Sulistyo; Yogivaria, Doni Wirshandono
Juara: Jurnal Riset Akuntansi Vol. 14 No. 1 (2024): 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.v14i1.8384

Abstract

The purpose of this study was to test and determine the effect of company size, debt policy, profitability, and free cash flow on firm value through dividend policy as an intervening variable in energy sector companies listed on the IDX for the period 2018-2022. This research is a quantitative type that uses secondary data in the form of numbers in financial reports. Implementation of research on 14 energy sector companies with sample acquisition through purposive sampling. The analytical method used is path analysis after fulfilling the prerequisite test for classical assumptions in the SPSS version 23 aplication. The results of the research show that company size has no impact on dividend policy, debt policy has no impact on dividend policy, profitability has an effect an dividend policy, free cash flow has an effect. Company size, debt policy, and profitability has an effect on company value. Free cash flow and dividen policy has no impact on company value. Furthermore, dividend policy as an intervening variable cannot mediate the influence of company size, debt policy, profitability, and free cash flow on company value.
Akuntansi Keperilakuan dalam Pitutur Luhur Kejawen Nia, Anggun Vika Taman; Bullah, Habi
Juara: Jurnal Riset Akuntansi Vol. 14 No. 1 (2024): 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.v14i1.8495

Abstract

Accounting practices are closely related to unethical actions/behavior that can harm the parties concerned. Which behavior can be shaped by its environment, one of which is culture. This study aims to determine how pitutur luhur kejawen teaches behavioral accounting values so that they can be used as guidelines and instructions. This research uses an interpretative qualitative approach with metaphor as a review tool. Primary data and secondary data are the types of data used. Data collection techniques were conducted by means of interviews, literature and documentation. The results showed that pitutur luhur kejawen is very relevant to be used as a foundation for accountants. The values contained in pitutur luhur kejawen can influence intention, individual behavior control.
Catur Purusa Artha Memoderasi Pengaruh Good Corporate Governance dan Komitmen Organisasi terhadap Kinerja LPD Suparsa, I Made; Werastuti, Desak Nyoman Sri; Diatmika, I Putu Gede
Juara: Jurnal Riset Akuntansi Vol. 14 No. 1 (2024): 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.v14i1.8616

Abstract

The aim of this research is to analyze the influence of good corporate governance and organizational commitment on LPD performance with Catur Purusa Artha as a moderating variable. This research uses an empirical study strategy. The approach used in this research is a quantitative approach. This type of research uses explanatory research. The population in this study were all LPD employees who were still actively operating in Gianyar Regency, totaling 1,709 people. Sampling in this research used a non-probability sampling method with a purposive sampling technique. The number of samples in this study was 249 LPD Chairmen. The data analysis method in this research uses descriptive statistical analysis and Structural Equation Modeling analysis with the Partial Least Square (PLS) approach with the support of SmartPLS 4.0 software. The results of hypothesis testing are that good corporate governance and organizational commitment have a positive effect on LPD performance. Catur Purusa Artha does not moderate the influence of good corporate governance on LPD performance. Catur Purusa Artha strengthens the influence of organizational commitment on LPD performance.

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