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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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KEMAMPUAN MENGHASILKAN KEUNTUNGAN USAHA MIKRO KECIL MENENGAH DI KOTA DENPASAR DAN FAKTOR-FAKTOR YANG MEMPENGARUHINYA Putra, Gde Bagus Brahma; Yuliastuti, Ida Ayu Nyoman
Jurnal Riset Akuntansi (JUARA) Vol 9 No 1 (2019): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar

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Abstract

The purpose of this study is to test and obtain empirical evidence of the influence of entrepreneurialspirit, education level, business capital, marketing costs and length of businessto the ability of SMEs in generating profits in the city of Denpasar. The research was conductedon Small and Medium Micro Enterprises in Denpasar City. Sampling method using proportionalrandom sampling. Data analysis technique using multiple linear regression analysis. Theresults showed that the entrepreneurial spirit, business capital, marketing costs and businessduration positively influence the ability of SMEs in generating profits, while the variable level ofeducation has no effect.
PENGARUH PENERAPAN KEBIJAKAN TAX AMNESTY, PENGETAHUAN PERPAJAKAN, KESADARAN WAJIB PAJAK, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KANTOR PELAYANAN PAJAK PRATAMA DENPASAR TIMUR Anggarini, Luh Putu Irma; Yuesti, Anik; Sudiartana, I Made
Jurnal Riset Akuntansi (JUARA) Vol 9 No 1 (2019): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar

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Abstract

Tax is a compulsory contribution to the state that is owed by an individual or an entity thatis compelling under the law, by not receiving direct compensation and being used for state needsfor the greatest prosperity of the people. This study aims to determine or reexamine the influenceof the application of tax amnesty policies, knowledge of taxation, awareness of taxpayers, andtax sanctions on individual taxpayer compliance at the Pratama Tax Office in East Denpasar.The sampling method in this study used accidental sampling method, with a total sampleof 100 respondents calculated using Slovin formula. The data analysis technique used is multiplelinear regression analysis techniques. The results of this study indicate that the awareness of taxpayersand taxation sanctions has a positive effect on individual taxpayer compliance at the EastDenpasar Tax Service Office which is indicated by the significance value of each variable which is0.001 and 0,000 while the tax amnesty policy and knowledge of taxation do not affect mandatorycompliance personal tax at the Primary Tax Office in East Denpasar, with a significance value ofeach variable which is 0.363 and 0.529.
PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN DENGAN DEWAN KOMISARIS INDEPENDEN SEBAGAI VARIABEL PEMODERASI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Padmayanti, Ni Putu Enny Widhi; Suryandari, Ni Nyoman Ayu; Munidewi, I.A. Budhananda
Jurnal Riset Akuntansi (JUARA) Vol 9 No 1 (2019): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar

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Abstract

The value of the company describes a state of the company, with the high value of thecompany will be followed by the high prosperity of shareholders. Company value is reflected inthe company’s stock price. High corporate values can be predicted using information containedin financial statements and corporate governance mechanisms within the company. This studyaims to reexamine the effect of the variable return on assets and leverage on firm value with anindependent board of commissioners as a moderating variable.The sample in this study were70 manufacturing companies listed on the Indonesia Stock Exchange for the period 2015-2017.Determination of samples using purposive sampling method. The analytical tool used is moderateregression analysis.The results of the study indicate that the return on assets variable doesnot affect the value of the company. The leverage variable also does not affect the value of thecompany. Independent commissioner variables are able to strengthen the relationship betweenROA and company value. But the independent board of commissioners is not able to moderatethe relationship between leverage and company value.
RISIKO KREDIT, RISIKO LIKUIDITAS, RISIKO OPERASIONAL DAN PROFITABILITAS Gayatri, Ni Wayan Pebry Diyan; Mahaputra, I Nyoman Kusuma Adnyana; Sunarwijaya, I Ketut
Jurnal Riset Akuntansi (JUARA) Vol 9 No 1 (2019): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar

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Abstract

Bank Perkreditan Rakyat (BPR) is a bank whose role is to collect and channel funds.Banks that carry out business activities conventionally or based on sharia principles which intheir activities do not provide services in payment traffic. Several studies on the effect of thelevel of credit risk (NPL), liquidity risk (LDR), operational risk (BOPO) on profitability (ROA) havebeen carried out. However, the results of these studies still show inconsistency. This study aimsto reexamine the influence of the level of credit risk (NPL), liquidity risk (LDR) and operationalrisk (BOPO) on profitability (ROA).This research was conducted at the Bank Perkreditan Rakyat in Gianyar district in2015-2017. The sampling technique used was purposive sampling technique. The sample inthis study amounted to 22 People’s Credit Banks with a total of 66 observations. Data analysistechniques used multiple linear regression analysis.The results showed that credit risk (NPL) and liquidity risk (LDR) had no effect on profitabilityBPR in Gianyar Regency 2015-2017 while operational risk (BOPO) negatively affectedprofitability BPR in Gianyar Regency 2015-2017 so the research hypothesis this is accepted.
ANALISIS RASIO KEUANGAN YANG MEMPENGARUHI PERTUMBUHAN SISA HASIL USAHA DI KOPERASI SIMPAN PINJAM KOTA DENPASAR Kagatanaribe, Zerlinda Diah Ayu; Kepramareni, Putu; Ernawatiningsih, Ni Putu Lisa
Jurnal Riset Akuntansi (JUARA) Vol 9 No 1 (2019): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar

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Abstract

The purpose of this study was to determine the growth of the remaining results of thebusiness using financial ratio analysis, namely the current ratio, debt to equity ratio, total assetturnover and net profit margin in KSP in Denpasar City. Remaining Business Profit (SHU) is aprofit gained by a cooperative, high SHU will encourage cooperative members to take an activerole in developing cooperative businesses.The population in this study were all KSP in Denpasar City during the period 2015-2017.Determination of the sample using purposive sampling method and obtained as many as 18KSP with a total observation of 54. The analysis technique used is multiple linear regressionanalysis. The results of this study indicate that the current ratio variable, total assets turnover,net profit margin does not affect the growth of the remaining results of the business, while thedebt to equity ratio has a positive effect on the growth of the remaining operating results.
IMPLEMENTASI CORPORATE GOVERNANCE PADA CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN Endiana, I Dewa Made
Jurnal Riset Akuntansi (JUARA) Vol 9 No 1 (2019): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar

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Abstract

Company value is a perception of investors on the level of success of the company that isoften associated with stock prices. High stock prices make the value of the company also high.A high corporate value will make the market believe not only in the company’s current performancebut also in the company’s prospects in the future. This study aims to determine the effectof corporate social responsibility on corporate value with Corporate Governance as a moderatingvariable in LQ 45 companies.This research was conducted at LQ 45 companies listed on the Indonesia Stock Exchange(IDX). The number of samples taken was 36 companies with purposive sampling method. Theresearch period from 2016 to 2017. The data analysis technique used is PLS ModerationThe results of this study indicate that corporate social responsibility (CSR) has a positiveeffect on firm value. Corporate Governance is not able to moderate the influence of corporatesocial responsibility (CSR) on corporate value.
PENGARUH RASIO KEUANGAN TERHADAP RETURN SAHAM DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL INTERVENING Sukrada, I Ketut; Merawati, Luh Komang; Arizona, I Putu Edy
Jurnal Riset Akuntansi (JUARA) Vol 9 No 1 (2019): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar

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Abstract

This study aims to examine the effect of financial ratios on stock returns with Corporatesocial responsibility as an intervening variable in manufacturing companies listed on the IndonesiaStock Exchange in 2015 - 2017. The population of this study includes 156 manufacturingcompanies in the Indonesia Stock Exchange with purposive sampling techniques obtained 52companies with a research period of 2015 - 2017. Data analysis methods used are path analysis.Based on the results of data analysis, it shows that; (1) financial ratios have a positiveeffect on stock returns; (2) corporate social responsibility is not an intervening variable the influenceof financial ratios on stock returns.
PENGARUH SKEPTISISME PROFESIONAL AUDITOR, ETIKA PROFESI, KEAHLIAN AUDIT DAN KOMITMEN PROFESIONAL AUDITOR TERHADAP KETEPATAN PEMBERIAN OPINI OLEH AUDITOR PADA KANTOR AKUNTAN PUBLIK DI BALI Wirasari, Ni Nengah Indah; Sunarsih, Ni Made; Dewi, Ni Putu Shinta
Jurnal Riset Akuntansi (JUARA) Vol 9 No 1 (2019): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar

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Abstract

The company’s need to audit company activities shows the importance of quality auditing(Accountants) services to assist in conducting audits. An accountant in carrying out an auditis required to pay attention to the audit quality, because with good audit quality it is expectedto produce financial reports that can be trusted by users of financial information. The purposeof this study was to analyze the effect of auditor professional skepticism, professional ethics,audit expertise and the auditor’s professional commitment to the accuracy of giving opinion to aPublic Accountant office in Bali.This research was conducted at all Public Accountant offices in Bali with ten officesin 2019 with the number of auditors as many as 80 people from 93 populations as samplesthrough the saturated sample method. Data collection was done by distributing questionnairesand using multiple linear regression analysis techniques.Based on the results of the analysis, the auditor’s professional skepticism, professionalethics, audit expertise and the auditor’s professional commitment contribute 32.8 percentto the accuracy of giving opinions, while the remaining 67.2 percent is influenced by othervariables not included in the research model. Through t test analysis it is known that auditorprofessional skepticism has a negative effect on the accuracy of giving opinions, professionalethics and professional commitment has a positive effect on the accuracy of giving opinionswhile audit expertise does not affect the accuracy of giving audit opinions to the Public AccountingFirm in Bali.
ANALYSIS OF HUMAN RESOURCES, TRAINING QUALITY, WORK EXPERIENCE, AND INTERNAL CONTROL SYSTEMS ON THE QUALITY OF FINANCIAL STATEMENTS (CASE STUDY OF COOPERATIVES IN GIANYAR REGENCY) Dewi, Putu Eka Dianita Marvilianti
Jurnal Riset Akuntansi (JUARA) Vol 9 No 2 (2019): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar

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Abstract

The Office of Cooperatives and Small and Medium Enterprises in the Province of Bali noted, on the Island of the Gods as of February 2018 there were 4,839 units, where the largest number of cooperatives was in Gianyar Regency. Cooperatives in Gianyar Regency recently experienced many problems such as the ability of the cooperative’s human resources management which is still very low, an internal control system that is not done well, and cannot produce accountability reports due to lack of training and lack of work experience. These problems cause many cooperatives that are not active or closed. This study aims to determine the effect of human resources, training quality, work experience and internal control systems on the quality of financial statements in cooperatives in Gianyar Regency. The population in this study were all cooperatives in Gianyar Regency amounting to 1,221 units, sampling in this study using purposive sampling method. This research is quantitative and data collection techniques using questionnaires. The hypothesis is tested with multiple linear regression, the results show that HR, training quality, work practices and internal control systems have a positive effect on the quality of financial statements
PENGARUH FAKTOR KEUANGAN DAN NON KEUANGAN TERHADAP PEMBERIAN OPINI AUDIT GOING CONCERN OLEH AUDITOR Oktaviani, Ajeng Triyas; Machmuddah, Zaky
Jurnal Riset Akuntansi (JUARA) Vol 9 No 2 (2019): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar

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Abstract

The purpose of this research is to find out the influence of profitability ratio, leverage ratio, company size, company growth, previous year’s audit opinion, and reputation of public accounting firm ongoing-concern audit opinion. A sampling of this research was obtained by purposive sampling method by focusing on manufacturing companies listed on the Indonesia Stock Exchange over the period 2014-2016, hence getting samples of 31 companies with the numbers of observations are 93 data. The method of data analysis of this research is the lo­gistic regression. Based on the analysis result is known that profitability ratio and previous year’s audit opinion have an effect on going-concern audit opinion. While the ratio of leverage, company size, company growth, and public accounting firm’s reputation have no effect on the going-concern audit opinion.

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