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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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Faktor-Faktor Penentu Kualitas Laporan Keuangan Pemerintah Daerah Gianyar Rini, I Gusti Ayu Intan Saputra; Yulianti, Ni Putu Mirta
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.v14i2.9016

Abstract

This research aims to obtain empirical evidence regarding the influence of variables government accounting standards, accounting information systems, of internal control systems, organizational commitment, and good governance on the quality of the Gianyar Regency Regional Government's financial reports. The data in this research is primary data using questionnaire data collection techniques. This research is quantitative research with hypothesis testing. The sampling method used purposive sampling, with a sample of 100 respondents from a population of 25 OPDs (Regional Apparatus Organizations) in Gianyar Regency. Based on the results of data processing using multiple linear regression analysis techniques, it is proven that the variables of government accounting standards, accounting information systems, internal control systems, organizational commitment, and good governance, have a positive effect on the quality of the Gianyar Regional Government's financial reports.
The Effect of Independence and Red Flags on Fraud Detection Skills Through Professional Scepticism Rubiyanty, Inggrid Marisca; Restianto, Yanuar Eko; Rokhayati, Hijroh
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.v14i2.9126

Abstract

In recent years, corruption cases have continued to increase and involve high-ranking officials and lower officials both within the central government and local governments. Failure to detect fraud or fraud detection skills is one of the causes of the high rate of corruption. The purpose of this study was to determine and analyze the relationship between independence and red flags on the ability to detect fraud with professional skepticism as an intervening variable. This study uses a quantitative approach with 59 respondents from the Regency and City Government Internal Supervisory Apparatus (APIP) obtained through snowball sampling. Structural equation modeling (SEM) is used as a data analysis technique. The results showed that, independence affects fraud detection skills but has no effect on professional skepticism, red flags have no effect on fraud detection skills but affect professional skepticism and skepticism affects fraud detection skills. This study also examines the indirect relationship of variables with the results showing that independence has no effect on fraud detection skills mediated by professional skepticism and red flags have no effect on fraud detection skills mediated by professional skepticism.
Corporate Governance Characteristics dan Business Ethics Disclosure: Sebuah Studi Pada Perusahaan Manufaktur di Indonesia Siboro, Christinari Nancy; Siregar, Anitaria
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.v14i2.9267

Abstract

Business ethics violations in Indonesia, such as PT Kimia Farma Tbk.'s inflated income case, highlight the need to examine corporate governance's influence on business ethics implementation, as reflected in disclosures. Good corporate governance could create an environment which pushes the company to practice business ethics with a high ethics standard. Corporate governance characteristics which use consists of ownership concentration, board independence, government ownership, board gender diversity, and managerial ownership. The sample of this study consists of 100 manufacture companies which listed in Indonesia Stock Exchange for the 2020 to 2022 observation year. The result shows that corporate governance characteristic, named government ownership, has a significant positive influence towards business ethics disclosure. Furthermore, the other corporate governance characteristics which consist of ownership concentration, board independence, board gender diversity, and managerial ownership do not have the significant influence towards business ethics disclosure. The result also shown that the disclosure of business ethic is still low for manufacture companies in Indonesia.
Determinan Penggunaan Informasi Akuntansi dengan Ketidakpastian Lingkungan Sebagai Pemoderasi Zuliyati, Zuliyati; Delima, Zamrud Mirah; Anisa, Faradina
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.v14i2.9453

Abstract

This study aims to examine the effect of business scale, company age, accounting knowledge, and educational background on the use of accounting information with environmental uncertainty as a moderating variabel. This type of research is quantitative. The population in this study is UKM in Jepara Regency. The sample used is 100 respondents. The analytical technique used is MRA. The result of this study indicates that business scale, company age, accounting knowledge, and educational background have no effect on the use of accounting information, and environmental uncertainty is not able to moderate the independent variabels in this study.
Analysis of Corporate Policy, Size, Profitability, Growth, and Ownership on The Corporate Value of Indonesian Banking Corporations Kepramareni, Putu; Pradnyawati, Sagung Oka; Suryaningsih, Ni Wayan Ayu
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.v14i2.9751

Abstract

Stock prices are one of the attractions for investors when making investment decisions in the capital market. Corporates with good corporate value will also have good stock prices. In 2019 to 2021, data showed a significant deflation in banking sector stock prices, this deflation can be a negative assumption that affects the corporate value of the business entity. The author uses various factors both in terms of policy, namely dividend policy, firm size, profitability financial ratio, asset growth, and the influence of institutional ownership of the corporate. Data was obtained through the publication of issuer financial reports on the capital market. Data tabulation was tested using multiple linear regression. Testing shows that financial ratio analysis using profitability has a positive impact on corporate value, other tests involving dividend policy, firm size, entity asset growth and institutional share ownership did not show any significance on the value of the banking corporate being tested.
Determinan Ketepatan Waktu Pelaporan Keuangan Perusahaan Go Public Sektor Properti dan Real Estate di Indonesia Diviariesty, Kadek; Ekayani, Ni Nengah Seri; Asri, Ida Ayu Trisna Yudi; Dewinta, Ida Ayu Rosa
Juara: Jurnal Riset Akuntansi Vol. 15 No. 1 (2025): 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.v15i1.9675

Abstract

The phenomenon of late submission of financial reports is the basis for this research, and there are several cases of late submission of financial reports announced by the IDX related to issuers who neglected to submit their financial reports. This study aims to investigate Profitability, Public Ownership, Company Size, and Company Age that influence the timeliness of financial reporting of property and real estate sector. The research is of a quantitative nature, utilizing secondary data from the financial reports of companies obtained from the website Indonesia Stock Exchange (IDX). The population of the study consists of 78 companies, with a sample of 67 companies selected using purposive sampling method, resulting in 201 data samples. Data analysis technique in this study is Logistic Regression analysis. Overall, this study confirms that profitability, public ownership, company size, and company age play crucial roles in ensuring the timeliness of financial reporting, while audit opinion does not show a significant impact on timeliness of financial reporting.
Pengaruh Green Accounting dan Sustainability Report Terhadap Return on Assets dengan Mediasi Investasi Lingkungan Kasih, Annisa Tiara; Priyastiwi, Priyastiwi
Juara: Jurnal Riset Akuntansi Vol. 15 No. 1 (2025): 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.v15i1.10968

Abstract

Environmental sustainability represents a critical dimension in both business operations and societal wellbeing. Raw material companies, whose operations inherently depend on natural resources, are expected to maintain environmental standards in accordance with regulatory frameworks. This study investigates the relationship between sustainability reports and green accounting practices on return on assets, with environmental investment serving as a mediating variable. The research employs quantitative methodologies, focusing on raw goods sector companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. The analytical framework utilizes multiple linear regression, with sample selection conducted through purposive sampling, yielding 31 companies and 93 combined annual and sustainability reports that met the established criteria. The findings reveal that green accounting shows a significant positive effect on return on assets, while sustainability report has no significant effect on return on assets. Furthermore, environmental investment effectively mediates the relationship between green accounting and return on assets but fails to mediate the connection between sustainability reporting and return on assets. These results suggest that companies aligning their operational capabilities with environmental considerations can indirectly enhance their return on assets performance.
Transformasi Profesi Akuntan di Era Artificial Intelligence (AI) : Systematic Literature Review Bon, Sergius Fribontius; Arthana , I Komang
Juara: Jurnal Riset Akuntansi Vol. 15 No. 1 (2025): 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.v15i1.11030

Abstract

This research aims to determine the impact of Artificial Intelligence (AI) on the accounting profession. This research uses the Systematic Literature Review (SLR) method to systematically evaluate previous research in order to increase the depth of analysis. Based on the results of the analysis, there were 12 articles that met the criteria. Based on the results of research using the Systematic Literature Review (SLR) method, the impact of the presence of AI on the accounting profession is, firstly, an increase in accuracy. Second, it can detect fraud. Third, increased efficiency, with AI the accounting process can be carried out more quickly and efficiently. Meanwhile, the challenges in using AI are, firstly, there are no standards for the use of AI in accounting and the rules regarding the use of AI in finance are still unclear. Second, AI cannot yet replace humans in making ethical judgments in complex situations. Third, you need to have new skills in analyzing data, understanding programming, and using AI tools. Fourth, the use of AI requires high costs.
Pengaruh Profitabilitas dan Leverage Terhadap Kebijakan Dividen dengan Likuiditas Sebagai Variabel Moderasi Pada Perusahaan Badan Usaha Milik Negara (BUMN) Tahun 2020–2023 Maharani, Annisa Citra; Valdiansyah, Riyan Harbi
Juara: Jurnal Riset Akuntansi Vol. 15 No. 1 (2025): 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.v15i1.11089

Abstract

This research examines how profitability and leverage affect dividend policy with liquidity as a moderation variable. This research took a sample of Indonesian State-Owned Enterprises for the 2020-2023, especially those that have conducted an IPO (Initial Public Offering). This research uses E-Views 13 for logistic regression analysis. The secondary data, financial reports are collected through the website provided by each sample company. This research found that profitability and leverage negatively significantly affected dividend policy, liquidity successfully moderated the relationship between profitability and dividend policy, but failed to moderate the relationship between leverage and dividend policy. Therefore, the researcher's advice for investors is to analyze leverage as a consideration in investing in stocks, because leverage can affect dividend policy as well as analyze liquidity ratios that can strengthen other factors in influencing dividend policy. Then, this study uses dummy variables in proxying dividend policy so that researchers recommend that further research use other variables and proxies to obtain different results.
Faktor-Faktor Kunci dalam Meningkatkan Kualitas Laporan Keuangan Pemerintah Daerah Library, Ni Putu Ani Lutfya; Utama, I Made Karya
Juara: Jurnal Riset Akuntansi Vol. 15 No. 1 (2025): 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.v15i1.11415

Abstract

One sign of strong and accountable government is the government's management's superb financial reporting. This study sought to analyze the influence of accounting expertise, HR skills, control systems, and leadership styles in the Badung Regency Government's OPD's financial report quality. The number of participants was decided by recruiting 104 finance professionals from each outpatient department using a selective selection strategy. The data was assessed and processed using SPSS 27's multiple linear regression analysis. Accounting expertise, human resource competence, an efficient internal control system, and leadership style were shown to have a beneficial influence on the quality of financial reports. Both stewardship theory and empirical investigations into the trustworthiness of financial reporting find theoretical support in this work. Practically speaking, this research gives the Badung Regency Government and other regional governments data they may use to make better financial reporting.

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