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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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Integritas Laporan Keuangan Melalui Kualitas Audit Sebagai Variabel Moderasi: Dewan Komisaris Independen, Ukuran Perusahaan dan Leverage Putri, Nabila Ulfa Maharani; Yeni, Fitri; Crefioza, Omia
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.v14i1.8619

Abstract

This study investigates how independent board of commissioners, company size and leverage influence the integrity of financial reports using audit quality as a moderator. The focus is on non-cyclical consumer sector entities listed on the Indonesia Stock Exchange (BEI) from 2018 to 2022, with a sample of 62 companies using a purposive sampling approach. Panel data regression analysis was employed as the analytical method using SPSS 26. The study findings show that an independent board of commissioners has a positive impact on the integrity of financial reports, company size has a negative impact on the integrity of financial reports, as does leverage. Furthermore, audit quality is able to moderate the relationship between the independent board of commissioners, company size, variable leverage and the integrity of financial reports.
Indikasi Transfer Pricing Pada Perusahaan Sektor Barang Konsumsi di BEI Tahun 2019-2022 Kamalia, Bellinda Dea; Ratnawati, Juli
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.v14i1.8660

Abstract

The purpose of this study is to determine the effect of taxes, tunneling incentive, exchange rates, and bonus mechanisms on transfer pricing. Consumer goods sector companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2022 period became the population of this study, selected by purposive sampling techniques. The data analysis used is descriptive statistical analysis, classical assumption test, multiple linear regression analysis, and hypothesis test. This study used SPSS 25 with 61 data samples. This research shows that taxes and bonus mechanisms have no influence on transfer pricing. Meanwhile, tunneling incentives and exchange rates have an influence on transfer pricing.
Pengaruh Ukuran Perusahaan, Profitability, Leverage, Dewan Direksi, dan Gender Board Terhadap Intellectual Capital Disclosure Perusahaan Keluarga di Indonesia Chen, Ariel Valentine Sanjaya; Merawati, Luh Komang; Dicriyani, Ni Luh Gde Mahayu
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.v14i1.8726

Abstract

In Indonesia itself, attention to Intellectual Capital (IC) grew after the emergence of PSAK No. 19 (revised 2015) concerning intangible assets. Based on PSAK No. 19, intangible assets are non-monetary assets that can be identified and have no physical form. This research was conducted to determine the effect of Company Size, Profitability, Board of Directors, Gender Board, Leverage on Intellectual Capital Disclosure of Family Companies in Indonesia. The population in this research are annual reports from sector companies listed on the Indonesia Stock Exchange (BEI) with a time span of 2020 to 2022. The sample used in this research was selected using a purposive sampling technique with a sample size of 54 family companies. The data analysis technique used in this research is multiple linear regression. Based on the research results, it can be seen that gender board has a positive effect on IC disclosure. Variable of company size, profitability, board of directors and leverage has no effect on IC disclosure.
Pengaruh Profitabilitas, Ukuran Perusahaan, dan Komite Audit Terhadap Audit Report Lag Syahzuni, Barlia Annis; Wulandari , Christine
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.v14i1.8732

Abstract

This research is intended to explore the implications of independent variables, which include profitability, company size, and audit committee on audit report lag as the dependent variable. The focus of this research is on business entities operating in the property and real estate services sector listed on the Indonesia Stock Exchange during 2020-2022. The research population includes 68 companies, with a total sample that meets the research criteria of 204. The variable measurements in this study involve Return on Equity (ROE) to measure profitability, Ln total assets to measure company size, and the number of audit committee members who have an accounting background to measuring the performance of the audit committee. Analysis is carried out using statistical applications. This research conducted a comparative causal analysis using the multiple liner analysis method by carrying out the classical assumption test, F test, T test, and coefficient of determination test (R2). The test resulted in the finding that there was a negative correlation between profitability and audit report lag, while company size did not show any influence on audit report lag. On the other hand, the audit committee shows a positive influence on audit report lag.
Determinasi Profitabilitas, Leverage, dan Size terhadap Return Saham Lestari, Shinta Dewi; Syahzuni, Barlia Annis
Juara: Jurnal Riset Akuntansi Vol. 14 No. 2 (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.v14i2.8753

Abstract

Investors must pay attention to various financial ratios in investing. To get the optimal rate of return on shares. The development of an entity in the capital market can be seen from the development of stock prices. This research was conducted to analyze whether profitability, leverage, and size (the size of an entity) can affect stock returns. Profitability uses the ROA proxy, leverage with DER, and Size with Ln Total Assets. basic materials sector entities listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022 as a population. The purposive sampling technique to determine the sample, using the criteria of entities that get profit during the research period and make financial reports in Rupiah currency. So that a sample that can be used is obtained as many as 84 financial reports from 28 entities. Causality design is used in this research, examining the possibility of a dependency relationship between variables. Using multiple linear regression analysis techniques, the results show that profitability has a significant impact on stock returns in a positive direction, leverage has no effect on stock returns, and the size of an entity has a significant impact on stock returns.   Abstrak Investor harus memerhatikan berbagai rasio keuangan dalam berinvestasi untuk memperoleh tingkat pengembalian saham yang optimal. Perkembangan suatu entitas di pasar modal dapat dilihat dari perkembangan harga saham. Penelitian menganalisis apakah profitabilitas, leverage, dan ukuran perusahaan dapat memengaruhi return saham. Profitabilitas diproksikan dengan ROA, leverage dengan DER, dan ukuran dengan Ln Total Aset. Populasi penelitian adalah entitas sektor bahan dasar yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2020 hingga 2022. Teknik purposive sampling digunakan untuk menentukan sampel, dengan kriteria entitas yang memperoleh laba selama periode penelitian dan menyusun laporan keuangan dalam mata uang Rupiah sehingga diperoleh 84 laporan keuangan dari 28 entitas sebagai sampel. Penelitian menggunakan desain kausalitas yang menguji kemungkinan hubungan ketergantungan antar variabel. Teknik analisis regresi linier berganda digunakan, dan hasil penelitian menunjukkan bahwa profitabilitas berpengaruh positif terhadap return saham, leverage tidak berpengaruh terhadap return saham, dan ukuran entitas berpengaruh positif terhadap return saham.
Analisis Survival untuk Financial Distress pada Perusahaan Perbankan di Indonesia Aulia, Salma; Kristanti, Farida Titik
Juara: Jurnal Riset Akuntansi Vol. 14 No. 2 (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.v14i2.9249

Abstract

A nation's banking system has a significant role in the growth of its economy. Taking consideration of the bank's stability and efficacy as a lender of loans is necessary. The bank should be able to profit from the loans it offers, as evidenced by its operating profit. A decline in bank interest revenue and the existence of non-performing loans are indicated by the trend line for the number of banks with negative operating profit, which grew between 2014 and 2022. This state is indicative of the bank's poor performance in getting clients to repay loans, which harms the bank's performance. The foremost objective of this study is to determine financial distress by survival analysis on banking organizations with several components. The research methodology uses a causal and explanatory approach to quantitatively determine how the independent variable affects the dependent variable. The CAR and bank size have a considerable impact on financial distress, according to research conclusions based on statistical results. Financial distress is not significantly impacted by the ratio of NPL, LDR, or the GCG implementation ratings. The survival function graphs show that after eight years, there is a decreased likelihood of failure for bank companies. Abstrak Sistem perbankan suatu negara memiliki peran penting dalam pertumbuhan ekonominya. Mempertimbangkan stabilitas dan efektivitas bank sebagai pemberi pinjaman adalah hal yang penting. Bank harus dapat memperoleh keuntungan dari pinjaman yang ditawarkannya, yang tercermin dari laba operasinya. Penurunan pendapatan bunga bank dan adanya kredit bermasalah diindikasikan oleh garis tren jumlah bank dengan laba operasi negatif, yang meningkat antara tahun 2014 dan 2022. Kondisi ini menunjukkan kinerja buruk bank dalam mengajak nasabah untuk membayar pinjaman, yang akhirnya merugikan kinerja bank. Penelitian bertujuan menentukan financial distress melalui analisis survival pada organisasi perbankan dengan beberapa komponen. Metodologi penelitian menggunakan pendekatan kausal dan eksplanatori untuk menentukan secara kuantitatif bagaimana variabel independen mempengaruhi variabel dependen. Berdasarkan hasil uji statistik, dapat disimpulkan bahwa CAR dan ukuran bank memiliki dampak signifikan terhadap financial distress. Rasio NPL, LDR, dan peringkat penerapan GCG tidak memiliki dampak terhadap financial distress. Grafik fungsi survival menunjukkan bahwa setelah delapan tahun, terdapat kemungkinan kegagalan yang lebih rendah untuk perusahaan perbankan.
How Accounting Information System Reflects on Resignation Intentions & Job Satisfaction: Gen-Z Effect Valdiansyah, Riyan Harbi; Karjono, Karjono; Novitasari, Desi; Nurhadinah, Nurhadinah
Juara: Jurnal Riset Akuntansi Vol. 14 No. 2 (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.v14i2.9508

Abstract

This study investigates the influence of Accounting Information Systems on employee resignation intention, with job satisfaction operating as a mediating factor. Employee satisfaction may reduce the likelihood of resignation, despite challenges within the Accounting Information System environment. The researcher employed path analysis techniques, incorporating job satisfaction as a mediator. The study utilized SmartPLS 3.2.9 for regression analysis. The primary data, collected through an online questionnaire distributed via Google Forms to employees in accounting, finance, and tax at different hierarchical levels, were used. The results suggest that a robust Accounting Information System positively impacts job satisfaction but has no direct effect on resignation intention. Instead, it influences resignation intention through job satisfaction. The study found that the impact of the Accounting Information System on Gen Z respondents did not result in resignation intentions, while non-Gen Z respondents had a negative effect. The researcher recommends that financial literacy be increased among Gen Z individuals to appreciate the significance of the Accounting Information System and attain optimal job satisfaction, thereby avoiding resignation intentions.
Pengaruh Net Profit Margin, Leverage, dan Firm Size terhadap Income Smoothing Helmi, Syarif M; Kurniadi, Ahmad
Juara: Jurnal Riset Akuntansi Vol. 14 No. 2 (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.v14i2.9518

Abstract

A company's profit stability is more attractive to investors, making them more inclined to invest their capital in the company. Therefore, profit information in decision-making can drive management to engage in dysfunctional behavior, such as earnings management. This study aims to re-examine the effects of Net Profit Margin, Leverage, and Firm Size on Income Smoothing. The research employs a quantitative method. The data used in this study consists of manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2020. The sample was selected using a purposive sampling method. Multiple Linear Regression is the chosen analytical tool in this study. The tests conducted include descriptive statistical analysis, normality test, multicollinearity test, heteroscedasticity test, autocorrelation test, t-test, F-test, and coefficient of determination test. The results show that the leverage and firm size variables do not affect income smoothing, while the net profit margin variable does affect income smoothing.   Abstrak Stabilitas profit suatu perusahaan lebih menarik bagi investor, membuat mereka lebih cenderung untuk menginvestasikan modal mereka ke dalam perusahaan tersebut. Oleh karena itu, informasi mengenai profit dalam pengambilan keputusan dapat mendorong manajemen untuk terlibat dalam perilaku disfungsional seperti manajemen laba. Penelitian ini bertujuan untuk mengkaji ulang pengaruh dari Net Profit Margin, Leverage, dan Firm Size terhadap Income Smoothing. Penelitian ini menggunakan metode kuantitatif. Data yang digunakan dalam penelitian ini terdiri dari perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) dari tahun 2017 hingga 2020. Sampel dipilih dengan menggunakan metode purposive sampling. Regresi Linier Berganda merupakan alat analisis yang dipilih dalam penelitian ini. Pengujian yang dilakukan meliputi analisis statistik deskriptif, uji normalitas, uji multikolinearitas, uji heteroskedastisitas, uji autokorelasi, uji t, uji F, dan uji koefisien determinasi. Hasil penelitian menunjukkan bahwa variabel leverage dan firm size tidak berpengaruh terhadap terjadinya income smoothing, sedangkan variabel net profit margin berpengaruh terhadap terjadinya income smoothing.
Pengaruh Kebijakan Dividen, Tax Minimization, dan Tunneling Incentive Terhadap Praktik Transfer Pricing Isnaini, Aulia; Arianti, Baiq Fitri
Juara: Jurnal Riset Akuntansi Vol. 14 No. 2 (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.v14i2.9571

Abstract

This study aims to test and determine the impact of dividend policy, tax minimization and tunneling incentives on transfer pricing practices. This type of research is quantitative research using descriptive methods, the data used is secondary data in the form of annual financial reports on sample companies. The sampling method used is a purposive sampling method, namely that samples are drawn based on certain criteria according to research needs. The total sample obtained was 21 non-cyclical consumer sector companies listed on the Indonesian stock exchange in 2018-2022 with a population of 113 companies. The analytical method used is panel data analysis using test equipment in the form of the E-Views application version 12. The urgency of the research is to identify the extent to which transfer pricing practices occur and the impact felt on state revenues. The research results show that dividend policy has no effect on transfer pricing practices, tax minimization has no effect on transfer pricing practices, tunneling incentives have an effect on transfer pricing practices. Dividend policy, tax minimization and tunneling incentives together influence transfer pricing practices.   Abstrak Penelitian ini bertujuan untuk menguji dan mengetahui pengaruh kebijakan dividen, tax minimization dan tunneling incentive terhadap praktik transfer pricing. Jenis penelitian ini yaitu penelitian kuantitatif dengan menggunakan metode deskriptif, data yang digunakan adalah data sekunder berupa laporan keuangan tahunan pada perusahaan sampel. Metode penarikan sampel menggunakan metode purposive sampling yaitu sampel ditarik berdasarkan beberapa kriteria tertentu sesuai kebutuhan penelitian. Jumlah sampel diperoleh sebanyak 21 perusahaan sektor consumer non-cyclicals yang terdaftar di Bursa Efek Indonesia tahun 2018-2022 dengan populasi sebanyak 113 perusahaan. Metode analisis yang digunakan yaitu analisis data panel dengan menggunakan alat uji berupa aplikasi E-Views versi 12. Urgensi penelitian yaitu untuk mengidentifikasi sejauh mana praktik transfer pricing terjadi serta dampak yang dirasakan terhadap pendapatan negara. Hasil penelitian menunjukan bahwa baik kebijakan dividen dan tax minimization tidak berpengaruh terhadap praktik transfer pricing, sedangkan tunneling incentive berpengaruh terhadap praktik transfer pricing. Kebijakan dividen, tax minimization dan tunneling incentive secara bersama-sama berpengaruh terhadap praktik transfer pricing.
Levers of Control, Budaya Organisasi, dan Inovasi Sebagai Mediasi untuk Meningkatkan Kinerja UMKM Berbasis Online di Wilayah DKI Jakarta Dahlia, Lely; Novita, Novita; Mauliddina, Adinda; Nadeak, Darwin
Juara: Jurnal Riset Akuntansi Vol. 14 No. 2 (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.v14i2.8740

Abstract

This study aims to examine the variables of levers of control, organizational culture, and innovation as a mediator in improving the performance of Online-based MSMEs in the DKI Jakarta area. This study uses a quantitative descriptive approach, with data obtained through field surveys using questionnaires. The respondents of the study are Online-based MSME actors in the DKI Jakarta Region who sell products through marketplaces or social media, with MSME criteria determined based on judgment sampling. The data was analyzed using the partial least square method.  The results showed that the levers of control variable had a positive and significant influence on performance, while the organizational culture variable did not have a significant effect on the performance of Online-based MSMEs. In addition, the levers of control variable had a positive and significant effect on innovation, but the organizational culture variable did not have a significant effect on innovation. Innovation does not mediate the relationship between levers of control and the performance of Online-based MSMEs, but mediates the influence of organizational culture on the performance of Online-based MSMEs, and has a positive and significant effect on the performance of Online-based MSMEs.

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