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All Journal E-Jurnal Ekonomi dan Bisnis Universitas Udayana Jurnal Akuntansi Profesi Juara: Jurnal Riset Akuntansi SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Owner : Riset dan Jurnal Akuntansi JIA (Jurnal Ilmiah Akuntansi) Widya Akuntansi dan Keuangan Journal of Applied Management and Accounting Science (JAMAS) LOSARI: Jurnal Pengabdian Kepada Masyarakat Journal Research of Accounting Innovative: Journal Of Social Science Research

Gde Herry Sugiarto Asana

Universitas Triatma Mulya

Author-ID : 234607

Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Medicine & Pharmacology Nursing Public Health Social Sciences Transportation Other

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PENGARUH KECERDASAN EMOSIONAL, KECERDASAN INTELEKTUAL, DAN KECERDASAN SPIRITUAL TERHADAP TINGKAT PEMAHAMAN AKUNTANSI MAHASISWA PROGRAM STUDI AKUNTANSI DI STIE TRIATMA MULYA Sonya Ariska Wijaya; Gde Herry Sugiarto Asana
Journal Research of Accounting Vol. 1 No. 1 (2019): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

Accounting education held in universities is intended to educate students to have competence as a professional accountant. To be able to produce qualified graduates, the tertiary institution must continue to improve the quality of its education system. The problem raised in this study is whether emotional intelligence (X1) affects the level of accounting understanding (Y) of accounting study students at STIE Triatma Mulya, whether intellectual intelligence (X2) influences the level of accounting understanding (Y) of accounting study students at STIE Triatma Mulya , whether spiritual intelligence (X3) affects the level of accounting understanding (Y) of accounting study students at STIE Triatma Mulya, what is the influence of emotional intelligence, intellectual intelligence, and spiritual intelligence on the level of accounting understanding of accounting study program students at STIE Triatma Mulya. The population in this study amounted to 146 people. This study uses the population as a sample. The data analysis technique used in this study is the instrument test, classic assumption test, F test, t test, multiple linear regression analysis, and coefficient of determination analysis. The results showed that the variables of emotional intelligence, intellectual intelligence, and spiritual intelligence partially influence the level of understanding of accounting variables.Keywords: emotional intelligence, intellectual intelligence, spiritual intelligence, level of understanding of accounting.

PENGARUH KOMPETENSI SUMBER DAYA MANUSIA DAN PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN DAERAH KABUPATEN GIANYAR I Wayan Juniartha; Gde Herry Sugiarto Asana
Journal Research of Accounting Vol. 1 No. 2 (2020): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

This study aims to determine the effect of human resource competence and the application of regional financial accounting systems to the quality of financial statements in the Gianyar Regency, both partially and simultaneously, the number of employees used as samples in this study amounted to 45 people, the data used in this study are Primary data distributed through questionnaires. The results showed that partially or simultaneously human resource competency (X1) and the application of the regional financial accounting system (X2) had a positive effect on the quality of regional financial reports. The magnitude of the influence of human resource competence and the application of the regional financial accounting system by 54.4% while the remaining 45.6% is explained by other variables outside this research model.

PENGARUH RASIO KEUANGAN TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN PROPERTY, REAL ESTATE, AND BUILD CONSTRUCTION YANG TERDAFTAR DI BEI PERIODE 2016-2018 Ni Made Suma Sari; Gde Herry Sugiarto Asana
Journal Research of Accounting Vol. 2 No. 1 (2020): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

Financial ratio analysis is one way to calculate financial distress. Financial distress is the result of financial losses experienced by companies, which occurred before bankruptcy or liquidation. Financial distress as dependent variable measured by interest coverage ratio. This is a quantitative research. The data used is secondary data obtained from the Indonesian Stock Exchange in 2016-2018. The population of this research is 88 companies from property, real estate, and build construction listed on Indonesian Stock Exchange in 2016-2018. Based on purposive sampling method, acquired 44 companies that the research sample which increased over 3 years so the total sample in this research was 132 samples. Data analysis technique used is multiple linear regression method. The results of this research are (1) current ratio, return on assets, and total assets turnover have a negative and significant towards financial distress due to the significant of the three independent variables are < α (0.05), while debt to equity ratio has a positive and significant effect on financial distress with significant 0.020 < α (0.05). The analysis shows the regression model Y = 0.592 - 0.334 (X1) + 0.320 (X2) - 0.225 (X3) - 0.031 (X4). The independent variable consisting of current ratio, debt to equity ratio, return on assets, and total asset turnover can explain the financial distress of 32.2%, and the remaining 67.8% is explained by the variables presented in this research.

PENGARUH KUALITAS AUDIT, KEPEMILIKAN PUBLIK, DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP AGRESIVITAS PAJAK: Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2016-2018 Gusti Ayu Novy Sumardeni; Gde Herry Sugiarto Asana
Journal Research of Accounting Vol. 2 No. 2 (2021): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

Tax aggressiveness is a specific activity, including transactions that aim to reduce corporate tax obligations. The purpose of this study is to obtain empirical evidence about the effect of audit quality, public ownership, and corporate social responsibility on tax aggressiveness measured using cash effective tax rates. The study was conducted on manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2018 period. Determination of the sample using non-probability sampling method with purposive sampling technique and obtained 34 manufacturing companies. The analysis technique used is multiple linear analysis. Based on the results of the analysis concluded that audit quality has a negative effect on tax aggressiveness, public ownership has a negative effect on tax aggressiveness, and corporate social responsibility has a negative effect on tax aggressiveness.

PENGARUH KUALITAS AUDIT, KOMITE AUDIT, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA: Studi Empiris pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia I Gede Tarsan Subali; Gde Herry Sugiarto Asana; Sarita Vania Clarissa
Journal Research of Accounting Vol. 3 No. 1 (2021): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

This study aims to examine the effect of audit quality, audit committee, leverage, and firm size on earnings management in manufacturing companies listed on the Indonesia Stock Exchange. This study uses secondary data. Data is collected from the Indonesia Stock Exchange and the annual financial reports from 2017-2019. The data collection method used was purposive sampling method with a total sample of 60 companies. Data analysis techniques used are multiple linear regression. Based on the results of the study, it is concluded that audit quality has a negative and significant effect on earnings management, the audit committee has a negative and significant effect on earnings management, leverage has a positive and significant effect on earnings management, firm size has a positive and significant effect on earnings management

PENGARUH TINGKAT KECERDASAN DAN PERILAKU BELAJAR TERHADAP TINGKAT PEMAHAMAN AKUNTANSI MAHASISWA PROGRAM STUDI AKUNTANSI DI UNIVERSITAS TRIATMA MULYA Elizabeth Ni Putu Novitasari; Gde Herry Sugiarto Asana; Made Christin Dwitrayani
Journal Research of Accounting Vol. 3 No. 2 (2022): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

The level of intelligence and good learning behavior is very important to the level of understanding of accounting. This study aims to examine the effect of the level of intelligence and learning behavior on the level of accounting understanding of students in the accounting study program at Triatma Mulya University. This study uses primary data, where data collection is carried out using questionnaires distributed by researchers to respondents who have predetermined criteria. The sample was carried out by purposive sampling method. The number of respondents used in this study were 41 people. The research method used is quantitative research and for data analysis using multiple linear regression analysis with the help of SPSS (Statistical Product and Service Solutions). The results of this study state that the level of intelligence and learning behavior has a positive effect on the level of accounting understanding.

Co-Authors Clarissa, Sarita Vania Dewi, Ni Nyoman Sri Rahayu Trisna Elizabeth Ni Putu Novitasari Fransisca Putri Isabela Gusti Ayu Made Karmila Gusti Ayu Novy Sumardeni Helena Gusti Ayu Putu Pusparini I Gede Tarsan Subali I Ketut Yudana Adi I Wayan Juniartha I Wayan Suartana Ketut Hery Sony Pratama Komang Fridagustina Adnantara Komang Krishna Yogantara Komang Meliawati Kukuh Rian Setiawan Laksminingsih, Luh Gede Made Luh Gede Made Laksminingsih Made Christin Dwitrayani Made Yudi Darmita Ni Kadek Bagiani Ni Kadek Liang Nanda Lestari Ni Ketut Mega Erawati Dewi Ni Ketut Rasmini Ni Made Christine Dwiyanti Ni Made Suma Sari Ni Putu Indah Wardani Pratama, Ketut Hery Sony Sarita Vania Clarissa Sarita Vania Clarissa Sonya Ariska Wijaya Tiara Kusuma Dewi

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