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INDONESIA
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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MAMPUKAH REPUTASI DIREKSI BERPERAN MEMODERASI HUBUNGAN ARSITEKTUR KEUANGAN DENGAN NILAI PERUSAHAAN? Widnyana, I Wayan; Widyawati, Sapta Rini
Jurnal Riset Akuntansi (JUARA) Vol 10 No 2 (2020): Jurnal Riset Akuntansi (JUARA)
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.v10i2.1345

Abstract

This study aims to analyze the influence of corporate financial architecture and its dimensions consisting of ownership structure, capital structure and corporate governance on firm value, as well as the role of director reputation as a moderating variable in the relationship between financial architecture and firm value. This research was conducted on the Indonesia Stock Exchange (IDX) for the 2018 period using secondary data sources, consisting of 597 companies. The method of analysis in testing the hypothesis using regression test with the moderating variable MRA in SPSS. The results showed that ownership structure, corporate governance, financial architecture have a positive and significant effect on firm value. Capital structure has no effect on firm value. The reputation of directors has a significant role in moderating the effect of financial architecture on firm value.
MINAT BERWIRAUSAHA DAN FAKTOR-FAKTOR YANG MEMPENGARUHINYA Widhiastuti, Ni Luh Putu; Dewi, Ni Luh Putu Sandrya
Jurnal Riset Akuntansi (JUARA) Vol 10 No 2 (2020): Jurnal Riset Akuntansi (JUARA)
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.v10i2.1346

Abstract

Entrepreneurial interest is the desire, self-confidence and stability of an individual in facing all the possibilities that occur with full confidence to create jobs for him self and others. Entrepreneurial interest needs to be increased considering unemployment is an old problem that must be built. The research objective was to determine the effect of entrepreneurial learning, entrepreneurial motivation, personality, family and social environment on interest in entrepreneurship. The method of determining the sample used is the Slovin method. Sample of students of the Accounting Study Program, Faculty of Economics and Business, Mahasaraswati Denpasar University class of 2017 and 2018 with the data analysis technique used in this study is multiple linear regression analysis. The results showed that entrepreneurial learning, motivation, family environment and social environment had a positive effect on interest in entrepreneurship, while the influence had a negative effect on interest in entrepreneurship.
PENGARUH KEMATERIALITASAN KECURANGAN DAN TINGKAT RETALIATION TERHADAP INTENSI AUDITOR INTERNAL DALAM MELAKUKAN WHISTLEBLOWING Pratiwi , Ester Putri Gita; Diana , Bernadetta
Jurnal Riset Akuntansi (JUARA) Vol 11 No 1 (2021): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar

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Abstract

Regardless the level of organization position, fraud cases can be occurred both internationally or Indonesia itself that made the instrument to detect fraudulence necessary. Thus, the oversight and the predominant duty is necessary in every organization. That duty should be done by the Corporate Internal auditor because he/ she can perform assurance and controlling services to the organization, according to the COSO standard. Nonetheless, even internal auditor were mandate to be independent, they still the part of the company that made an ethical dilemma for them to ‘blow the whistle’ or to keep it silent. The aim of this research is to give the empirical information about the influence of fraudulence materiality level, retaliation level on internal auditor whistleblowing intention Internal auditor whistleblowing intention can be influenced by the fraudulence materiality level and the retaliation level. This research is a quasi experimental research with 2x2 between subject experimental design. Accounting student from Widya Mandala Catholic University of Surabaya was the subject of this research with the criteria those who have passed internal auditing subject. Scenarios made accordance with the circumstances that occur within the company become the instrument of this research. Fraudulence materiality level was proven has an influence on internal auditor whistleblowing intention as the final results. But, retaliation level was failed to influence internal auditor whistleblowing intention signifficantly.
PENGARUH SIZE, PROFITABILITAS, LEVERAGE DAN CAPITAL INTENSITY RATIO TERHADAP MANAJEMEN PAJAK Fitriana , Eti; Isthika, Wikan
Jurnal Riset Akuntansi (JUARA) Vol 11 No 1 (2021): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar

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Abstract

This research aims to find out the effect of size, profitability, leverage, and capital intensity ratio on tax management. This research uses data over the period 2014 to 2018 from manufacturing companies listed in Indonesia Stock Exchange. Whereas, as the samples are consumer goods sectors companies. The determination of sample was made by applying purposive sampling methods. Multiple linear regression technique was used to analyze the data. Furthermore, from the testing data, this research shows that size and capital intensity ratio have an effect on the tax management. Whereas, profitability and leverage have no effect on the tax management.
FAKTOR PENDUKUNG PERILAKU BERALIH LAYANAN PERBANKAN KE LAYANAN PEMBIAYAAN BERBASIS FINANSIAL TEKNOLOGI Pradnyani, Ni Luh Putu Sri Purnama; Artaninggrum, Rai Gina
Jurnal Riset Akuntansi (JUARA) Vol 11 No 1 (2021): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar

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Abstract

This study aims to determine the factors driving service switching behavior in the form of pricing, service quality, competition, reputation, response to failure, service products, and forced switching that can influence borrowers to switch to using financing services from banks to financial technology-based financing services (crowdlending). The research sample was 94 people who met the research criteria. The analysis technique used to answer the research hypothesis is multiple linear regression analysis. The results show that banking price determination affects a person's switching behavior from banking-based financing services to crowdlending services. Service quality affects the behavior of switching to financial technology-based financing services (crowdlending). Competition affects the behavior of switching to financial technology-based financing services (crowdlending). Reputation affects the behavior of switching to financial technology-based financing services (crowdlending. Response to failure affects the behavior of switching to financial technology-based financing services (crowdlending). Service products do not affect the behavior of switching to financial technology-based financing services (crowdlending). Forced transition has no effect on the behavior of switching to financial technology-based financing services (crowdlending) Simultaneously determining prices, service quality, competition, reputation, response to failure, service products, and switching are forced to use financing services from banks to crowdlending financing services.
PERAN PROFITABILITAS DALAM MEMODERASI PENGARUH INTELLECTUAL CAPITAL, LEVERAGE, DAN SALES GROWTH TERHADAP FINANCIAL DISTRESS Mulyatiningsih, Nunung; Atiningsih, Suci
Jurnal Riset Akuntansi (JUARA) Vol 11 No 1 (2021): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar

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Abstract

This study aims to provide empirical evidence regarding the role of profitability in moderating the effect of intellectual capital, leverage and sales growth on financial distress. The population of this research is infrastructure, utility and transportation sector companies listed on the BEI from 2014 to 2018 with a total sample of 155 companies. Sampling in this study using purposive sampling method and using the statistical test tool is PLS-SEM with the WarpPLS 5.0 program. The results showed that intellectual capital has a negative effect on financial distress. Leverage has no effect on financial distress. Sales growth has a positive effect on financial distress. Profitability can moderate the effect of intellectual capital on financial distress, but profitability was can not moderate the effect of leverage and sales growth on financial distress. Contribution to investors is taken into consideration before making a decision to invest in a company, namely by paying attention to the financial statements and financial ratios in order to find out the good and bad effects of financial distress in the company.
FAKTOR YANG MEMPENGARUHI AKSI KORPORASI, RASIO KEUANGAN DAN FUNDAMENTAL EKONOMI MAKRO TERHADAP HARGA SAHAM Diana , Bella Nur; Suhartono, Entot
Jurnal Riset Akuntansi (JUARA) Vol 11 No 1 (2021): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar

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Abstract

Purpose of this research to find out the ROA, DER, EPS, PER, DPS , interest rates, and exchange rates to shares. This study used manufacturing sample companies that are widely available on the Indonesia Stock Exchange (IDX) for the period 2017-2019. Sample 38 companies with purposive sampling method. This study uses SPSS. The results of the study were the ROA, DER, DPS, interest rates, and exchange rates, affect insignificant the share price. While EPS and PER are significant against the share price.
VARIABEL DOMINAN YANG MEMENGARUHI PERILAKU PENGELOLAAN KEUANGAN KELUARGA MENGHADAPI DAMPAK PANDEMI COVID 19 Suryantari, Eka Putri; Patni, Ni Luh Putu Suarmi Sri
Jurnal Riset Akuntansi (JUARA) Vol 11 No 1 (2021): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar

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Abstract

The economic life of the community during the Covid 19 pandemic experienced a decline due to restrictions on community activities both on a large scale and on a micro scale. The decline in community income due to decreased economic activity, which mostly comes from the tourism sector on the island of Bali, especially for Denpasar as the provincial capital, certainly has an impact on family financial management behavior. The location of this research is in Denpasar City using quantitative methods and the analysis technique used is multiple linear regression. The method used in this study is a survey method using online questionnaires as a tool for data collection with 65 respondents. Financial knowledge has an unstandardized beta value of 0.715 which is the highest value compared to the other three variables so that in this study financial knowledge is the dominant variable affecting family financial management behavior during the pandemic. Thus it is very important to increase knowledge about finance that is not only obtained from educational institutions. but can be obtained from family, society and from social media.
FAKTOR YANG BERPENGARUH TERHADAP NIAT KARYAWAN MELAKUKAN TINDAKAN WHISTLEBLOWING PADA BCA KCP UBUD Arwata, I Gusti Agung Bayudha; Rustiarini, Ni Wayan; Dewi, Ni Putu Shinta
Jurnal Riset Akuntansi (JUARA) Vol 11 No 1 (2021): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar

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Abstract

This examine objectives to decide the analysis of the factors that have an effect on the employee's intention to take whistleblowing at the BCA KCP Ubud financial institution. The pattern in this examine amounted to forty three human beings the use of general sampling approach or census. The evaluation method used is a couple of linear regression, evaluation the usage of SPSS. The effects confirmed that organizational dedication has a high quality effect at the goal to do whistleblowing, anonymous reporting channels have a fantastic impact on the intention to do whistleblowing, the extent of seriousness of the violation has a effective impact at the purpose to do whistleblowing. Private price does not affect the goal to take whistleblowing. Giving rewards has no impact on the aim to do whistleblowing.
FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT INFLASI PROVINSI BALI Adiyadnya, Made Santana Putra; Putra, Gde Bagus Brahma; Santosa, I Made Edy Septian
Jurnal Riset Akuntansi (JUARA) Vol 11 No 1 (2021): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar

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Abstract

Inflation is one indicator to maintain the level of stability of economic activities carried out by people in a country, including Indonesia. This very high inflation phenomenon can occur due to pressure arising from the supply side (cost push inflation), and from the demand side(demand pull inflation) as well as from the side of inflation expectations itself. The purpose of this study are 1) to know the effect of the exchange rate on the inflation rate in Bali Province; 2) to know the effect of export value on the inflation rate in Bali Province; 3) to know the effect of the money supply on the inflation rate in Bali Province. The analytical tool used is multiple linear regression analysis. The result of this research were : 1) exchange rate partially has no effect on the inflation rate in Bali Province; 2) export value partially has a negative and significant effect on the inflation rate in Bali Province; 3) money supply partially has a positive and significant effect on the inflation rate in Bali Province.

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