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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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TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR DITINJAU DARI PROFITABILITAS, PERTUMBUHAN PENJUALAN, LEVERAGE, DAN KOMITE AUDIT Asana, Gde Herry Sugiarto
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

Tax is one of the obligations that must be fulfilled by the taxpayer. This condition will lead the taxpayers to do tax avoidance. Tax Avoidance is an action to reduce taxable profits through tax planning in order to obtain a low tax expense. The purpose of this research is to examine the impact of profitability, sales growth, leverage, and audit committee on tax avoidance which is measured using effective tax rates on manufacturing companies listed on Indonesian Stock Exchange for the period of 2016 to 2018. The population in this research are all manufacturing companies listed on Indonesian Stock Exchange (IDX) during the period of 2016-2018. The sampling technique in this research used a purposive sampling method and obtained 32 manufacturing companies. The analysis technique in this research used multiple linear regression analysis techniques. The results of this research concluded that profitability (ROA) had a positive impact on tax avoidance, sales growth had a positive impact on tax avoidance, leverage as measured by DER had a positive impact on tax avoidance, while the audit committee had a negative impact on tax avoidance. The coefficient of determination in this research amounted to 0.855 which means that the tax avoidance variable is impacted by 85.5% by the variables in this research, the rest is impacted by other variables outside this research.
FINANCIAL DISTRESS DAN PERAN PREDIKTIF RASIO-RASIO KEUANGAN Pramitha, Gede Dana; Wedasari, Desy
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

Distress in financial is a declined financial conditions before bankruptcy or liquidation. Analysis in financial ratio could be use to predict whether companies are facing financial difficuties. The purpose of this study is to examine the relation of financial ratios in predicting financial distress. The sample was 98 manufacturing companies listed for the period of 2016-2018 at Indonesia Stock Exchange. Purposive sampling method to determined sample and analyzed with logistic regression. The results found Current Ratio, Total Asset Turnover and Sales growth variables had no effect while Debt To Total Asset Ratio positively affect and Return on assets has a negative effect in predicting financial distress.
Pengaruh Kematerialitasan Kecurangan dan Tingkat Retaliation Terhadap Intensi Auditor Internal Dalam Melakukan Whistleblowing Ester Putri Gita Pratiwi; Bernadetta Diana
Juara: Jurnal Riset Akuntansi Vol. 11 No. 1 (2021): 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.v11i1.2819

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 Eti Fitriana; Wikan Isthika
Juara: Jurnal Riset Akuntansi Vol. 11 No. 1 (2021): 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.v11i1.2822

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 Ni Luh Putu Sri Purnama Pradnyani; Rai Gina Artaninggrum
Juara: Jurnal Riset Akuntansi Vol. 11 No. 1 (2021): 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.v11i1.2823

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 Nunung Mulyatiningsih; Suci Atiningsih
Juara: Jurnal Riset Akuntansi Vol. 11 No. 1 (2021): 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.v11i1.2824

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 Bella Nur Diana; Entot Suhartono
Juara: Jurnal Riset Akuntansi Vol. 11 No. 1 (2021): 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.v11i1.2825

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 Eka Putri Suryantari; Ni Luh Putu Suarmi Sri Patni
Juara: Jurnal Riset Akuntansi Vol. 11 No. 1 (2021): 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.v11i1.2826

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 I Gusti Agung Bayudha Arwata; Ni Wayan Rustiarini; Ni Putu Shinta Dewi
Juara: Jurnal Riset Akuntansi Vol. 11 No. 1 (2021): 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.v11i1.2827

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 Made Santana Putra Adiyadnya; Gde Bagus Brahma Putra; I Made Edy Septian Santosa
Juara: Jurnal Riset Akuntansi Vol. 11 No. 1 (2021): 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.v11i1.2828

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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