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Journal : Juara: Jurnal Riset Akuntansi

PERAN KOMPETENSI, INDEPENDENSI DAN PENGALAMAN TERHADAP KUALITAS AUDIT Yogantara, Komang Krishna; Asana, Gde Herry Sugiarto; Laksminingsih, Luh Gede Made
Jurnal Riset Akuntansi (JUARA) Vol 8 No 1 (2018): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (479.795 KB)

Abstract

The purpose of this study is to find the influence of competence , independence of , experience and ethics auditor on the quality of audit .As for population in research it is a whole auditor the office public accountant se-bali which consisted of 88 auditor to technique the sample collection using a technique probability of sampling that is simple random sampling. Independent vari­able the research is competence, independence, experience and ethics auditors and variable dependennya is the quality of the audit.For methods data collection was carried out by using a questionnaire and testing hypothesis done by using analysis of multiple regression.Based on the results of the conducted then we can conclude that both a partial simultaneous and compe­tence, independence, experience and ethics auditors it has some positive effects on the quality of audit.
UNDERPRICING PERUSAHAAN IPO DI BURSA EFEK INDONESIA TAHUN 2015-2017 DITINJAU DARI REPUTASI UNDERWRITER, UMUR PERUSAHAAN DAN UKURAN PERUSAHAAN Asana, Gde Herry Sugiarto; Pratama, Ketut Hery Sony
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.v10i2.1335

Abstract

Various ways can be done by companies to fulfill their capital needs in order to develop the company to be greater. This study aims to determine the effect of underwriter reputation, company age, and company size on underpricing of IPO companies on the Indonesia Stock Exchange in 2015-2017. The population of this research were companies that conduct IPOs in the period 2015-2017 on the Indonesia Stock Exchange (IDX). The sampling method used in this study was purposive sampling with a total sample of 49 companies. The data used in this study was secondary data obtained from the company's prospectus. The analytical method used in this study was multiple linear regression analysis. The results of this study indicate that the reputation of the underwriter does not affect underpricing, the age of the company does not affect underpricing, and the size of the company influences underpricing.
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

Show Abstract | Download Original | Original Source | Check in Google Scholar

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.
PERAN KOMPETENSI, INDEPENDENSI DAN PENGALAMAN TERHADAP KUALITAS AUDIT Komang Krishna Yogantara; Gde Herry Sugiarto Asana; Luh Gede Made Laksminingsih
Jurnal Riset Akuntansi (JUARA) Vol. 8 No. 1 (2018): 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.v8i1.27

Abstract

The purpose of this study is to find the influence of competence , independence of , experience and ethics auditor on the quality of audit .As for population in research it is a whole auditor the office public accountant se-bali which consisted of 88 auditor to technique the sample collection using a technique probability of sampling that is simple random sampling. Independent vari­able the research is competence, independence, experience and ethics auditors and variable dependennya is the quality of the audit.For methods data collection was carried out by using a questionnaire and testing hypothesis done by using analysis of multiple regression.Based on the results of the conducted then we can conclude that both a partial simultaneous and compe­tence, independence, experience and ethics auditors it has some positive effects on the quality of audit.
UNDERPRICING PERUSAHAAN IPO DI BURSA EFEK INDONESIA TAHUN 2015-2017 DITINJAU DARI REPUTASI UNDERWRITER, UMUR PERUSAHAAN DAN UKURAN PERUSAHAAN Gde Herry Sugiarto Asana; Ketut Hery Sony Pratama
Juara: Jurnal Riset Akuntansi Vol. 10 No. 2 (2020): 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.v10i2.1335

Abstract

Various ways can be done by companies to fulfill their capital needs in order to develop the company to be greater. This study aims to determine the effect of underwriter reputation, company age, and company size on underpricing of IPO companies on the Indonesia Stock Exchange in 2015-2017. The population of this research were companies that conduct IPOs in the period 2015-2017 on the Indonesia Stock Exchange (IDX). The sampling method used in this study was purposive sampling with a total sample of 49 companies. The data used in this study was secondary data obtained from the company's prospectus. The analytical method used in this study was multiple linear regression analysis. The results of this study indicate that the reputation of the underwriter does not affect underpricing, the age of the company does not affect underpricing, and the size of the company influences underpricing.
Tax Avoidance Pada Perusahaan Manufaktur Ditinjau Dari Profitabilitas, Pertumbuhan Penjualan, Leverage, dan Komite Audit Gde Herry Sugiarto Asana
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.v11i1.2829

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.