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I Ketut Andika Priastana
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INDONESIA
Journal Research of Accounting
Published by Universitas Triatma Mulya
ISSN : -     EISSN : 27163148     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Journal Research of Accounting (JARAC) merupakan wadah informasi berupa hasil penelitian, studi kepustakaan, gagasan, aplikasi teori dan kajian analisis kritis dibidang Ekonomi & Bisnis umumnya dan publikasi penelitian dosen dan mahasiswa Program Studi Akuntansi Universitas Triatma Mulya khususnya.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 69 Documents
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PENGARUH KEADILAN, SELF ASSESSMENT SYSTEM, TEKNOLOGI DAN INFORMASI PERPAJAKAN, PEMAHAMAN PERPAJAKAN DAN PELAYANAN APARAT PAJAK TERHADAP TINDAKAN TAX EVASION: Studi Kasus pada Wajib Pajak Orang Pribadi di Kantor Pelayanan Pajak Pratama Denpasar Barat Ni Putu Aris Radithiya Dewi; Made Yudi Darmita
Journal Research of Accounting Vol. 3 No. 2 (2022): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (373.729 KB) | DOI: 10.51713/jarac.v3i2.58

Abstract

This research aims to examine the effect of justice, self-assessment system, technology and taxation information, understanding of taxation and service of tax officers on tax evasion. The population in this research were individual taxpayers at the West Denpasar KPP Pratama registered in 2020, amounting to 139,011 people. The sampling method used is the accidental sampling method, while the data collection is done by survey method through questionnaire technique. The number of samples in this study was 100 respondents. The results of this research questionnaire were measured using a Likert scale. The data analysis technique used is multiple linear regression analysis technique. The results of this research indicate that the significant level of each independent variable which is smaller than 0.05 means that justice, self-assessment system, technology and taxation information, understanding of taxation and service of tax officers have a negative effect on individual taxpayers' taxes evasion measures in the KPP. West Denpasar Primary.
PENGARUH KOMPETENSI, INDEPENDENSI, PROFESIONALISME AUDITOR, PENGALAMAN KERJA, PERILAKU DISFUNGSIONAL DAN KOMITMEN ORGANISASI TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI BALI Anastasia Ni Made Natalina; Komang Fridagustina Adnantara; Ni Made Ernila Junipisa
Journal Research of Accounting Vol. 3 No. 2 (2022): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (443.961 KB) | DOI: 10.51713/jarac.v3i2.59

Abstract

Audit quality is the implementation of audits in accordance with standards so that the auditor is able to carry out the duties and responsibilities of an auditor's profession. The rise of financial scandals that occur affects the confidence of users of financial statements and causes a decline in audit quality. The purpose of this study was to obtain empirical evidence that competence, independence, auditor professionalism, work experience, dysfunctional behavior and organizational commitment can affect audit quality. The population of this research is all auditors who work in Public Accounting Firms in Bali. Sampling technique using Porposive Sampling. The sample used in this study were 62 respondents. The data analysis technique used is multiple linear regression analysis. The conclusion obtained is that competence has a positive and significant effect on audit quality, independence has a positive and significant effect on audit quality. Auditor professionalism has a positive and significant effect on audit quality. Work experience has a positive and significant effect on audit quality. Dysfunctional behavior has a negative and significant effect on audit quality. Organizational commitment has a positive and significant effect on audit quality.
PENGARUH INTELLECTUAL CAPITAL DAN GOOD CORPORATE GOVERNANCE TERHADAP PROFITABILITAS PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI PERIODE 2017-2019 Komang Sutriasa Triafna; Ni Nyoman Sri Rahayu Trisna Dewi; Laras Oktaviani
Journal Research of Accounting Vol. 3 No. 2 (2022): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (424.103 KB) | DOI: 10.51713/jarac.v3i2.60

Abstract

The population in this research were all banking companies listed on the Indonesia Stock Exchange for the 2017-2019 period, amounting to 43 companies. In this research, the sampling technique was carried out using a purposive sampling method, with a total sample of 28 banking companies during 2017-2019. This research uses multiple linear regression analysis. The results of this research indicate that Value Added Capital Employed (VACA) and Value Added Human Capital (VAHU) have no significant effect on company profitability. Meanwhile, Structural Capital Value Added (STVA), Board of Directors, Board of Independent Commissioners, Managerial Ownership, and Institutional Ownership have a positive and significant impact on the profitability of banking companies. Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), Structural Capital Value Added (STVA), Board of Directors, Board of Independent Commissioners, Institutional Ownership, and Managerial Ownership simultaneously have a positive and significant impact on the profitability of banking companies.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY, STRUKTUR MODAL, DAN UKURAN PERUSAHAAN TERHADAP RETURN ON EQUITY PADA SEKTOR INDUSTRI BARANG KONSUMSI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2019 Ni Luh Gede Kandel Semitha Dewi; I Gusti Agung Krisna Lestari; Sarita Vania Clarissa
Journal Research of Accounting Vol. 3 No. 2 (2022): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (307.942 KB) | DOI: 10.51713/jarac.v3i2.61

Abstract

Financial performance is important for every company in business competition to maintain its company. Performance measurement is needed to improve operational activities in order to be able to compete with other companies. This study aims to examine the effect of the variables Corporate Social Responsibility (CSR), Debt to Equity Ratio (DER), and Company Size (SIZE) on the Return On Equity (ROE) of manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. The manufacturing companies used in this study were 26 companies. The sample in this study amounted to 78 samples. Data were analyzed using descriptive analysis and multiple linear analysis. The results of the study revealed that the CSR and DER variables had a positive effect on financial performance, while the SIZE variable had no effect on financial performance.
KINERJA KARYAWAN DITINJAU DARI EFEKTIVITAS PENERAPAN SISTEM INFORMASI AKUNTANSI, KEAHLIAN PEMAKAI KOMPUTER, DAN KOMPLEKSITAS TUGAS PADA LPD SE-KECAMATAN DENPASAR SELATAN Ni Nyoman Sri Indah Ratna Gayatri; Komang Krishna Yogantara; Tiara Kusuma Dewi
Journal Research of Accounting Vol. 3 No. 2 (2022): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (395.971 KB) | DOI: 10.51713/jarac.v3i2.62

Abstract

The purpose of this study is to determine the effect of the effectiveness of the application of accounting information systems, computer user expertise, and task complexity on employee performance. This research was conducted at LPDs in South Denpasar District. The population in this study were all employees who worked in LPDs in South Denpasar District, amounting to 245 people. The technique used in data collection is by interviewing and distributing questionnaires to LPD employees throughout the South Denpasar District. Sampling using the purposive sampling method with consideration of the criteria used are LPD employees in South Denpasar District who work at least 1 (one) year, do daily work using computers and are directly related to the accounting information system, so that the total sample size is 93 people. This study uses the associative method and the data analysis technique used in this study is the validity and reliability test, the classical assumption test with 3 (three) stages, namely: normality test, heteroscedasticity test, and multicollinearity test. Then, the multiple linear regression analysis was tested, which included: model feasibility test (F test), hypothesis test (t-test), and coefficient of determination test (R2). The results of this study indicate that the effectiveness of the application of accounting information systems has a positive effect on employee performance and computer user expertise has a positive effect on employee performance. While the complexity of the task does not affect employee performance.
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (379.01 KB) | DOI: 10.51713/jarac.v3i2.63

Abstract

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.
PENGARUH KESESUAIAN TUGAS, PELATIHAN DAN EFEKTIVITAS PENERAPAN SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA KARYAWAN PADA LEMBAGA PERKREDITAN DESA (LPD) PEMAKAI SISTEM DIGITAL DI KABUPATEN BADUNG Ni Putu Dila Ristya Rahayu; Komang Fridagustina Adnantara; Laras Oktaviani
Journal Research of Accounting Vol. 4 No. 1 (2022): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51713/jarac.v4i1.65

Abstract

The application of information technology is an important thing to do because information technology has a strategic role for the governance and development of a business entity, including LPD especially in the financial sector. LPD management in badung regency is inseparable from the use of information technology. This information technology is used to manage online transactions, such as paying electricity bills and making financial reports. This study aims to determine the effect of task suitability, training and the effectiveness of the application of accounting information systems on employee performance. The population in this study is the Lembaga Perkreditan Desa (LPD) in Badung Regency with the sample used as many as 168 respondents. The data analysis technique used in this research is multiple linear regression. Based on the results of the study, it can be seen that : (1) the suitability of the accounting information system task has a positive and significant effect on employee performanc. (2) accounting information system training has a significant positive effect on employee performance. (3) the effectiveness of the application of accounting information systems has a significant and positive effect on employee performance. The magnitude of the influence of independent variables on employee performance is 50.7%, while the remaining 49,3% is influenced by other factors outside of this study.
PENGARUH RASIO KEUANGAN TERHADAP RETURN SAHAM PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2020 Putu Indah Devita Sari; Ni Nyoman Sri Rahayu Trisna Dewi; Ni Made Ernila Junipisa
Journal Research of Accounting Vol. 4 No. 1 (2022): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51713/jarac.v4i1.66

Abstract

This study aims to determine the effect of profitability ratios (ROA), liquidity ratios (CR), solvency ratios (DER) and activity ratios (TATO) on stock returns in banking companies listed on the Indonesia Stock Exchange for the 2018-2020 period. The research sample is the financial statements of banking companies listed on the Indonesia Stock Exchange for the period 2018-2020. Sampling using purposive sampling technique. The data analysis technique used multiple linear regression analysis. Based on the results of the study it can be concluded that; 1) Profitability ratio proxied by Return On Assets (ROA) partially has a significant positive effect on Stock Return. 2) The liquidity ratio as proxied by the Current Ratio (CR) partially has a positive and insignificant effect on Stock Return. 3) Solvency Ratio proxied by Debt to Equity Ratio (DER) has a positive and insignificant effect on Stock Return. 4) Activity ratio proxied by Total Asset Turn Over (TATO) partially has a positive and insignificant effect on Stock Return
PENGARUH BIAYA PRODUKSI DAN BIAYA PEMASARAN TERHADAP HASIL PENJUALAN PADA RUMAH MAKAN DI KECAMATAN KUTA SELATAN Oktavia Magdalena; Made Christin Dwitrayani; Made Yudi Darmita
Journal Research of Accounting Vol. 4 No. 1 (2022): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51713/jarac.v4i1.67

Abstract

This research are focus to the product costs and marketing costs affects sales results from micro, small and medium enterprises in the field of feeding business specially in Bali. The type of data used is qualitative data on restaurants in South Kuta subdistrict, and quantitative data research by using survey method. Total of the population is 522 restaurants in South Kuta subdistrict and using purposive sampling to get 84 samples. Observation and questionnaires used to collect the primary and secondary data. The analytical tools used are data quality tests, classical assumption tests, multiple linear regression analysis, coefficient of determination tests, and hypothesy tests. The result of this research that product costs and marketing costs simultaneously influential to sales results on restaurants in South Kuta subdistrict. The first t tests results by looking to the significance value (0,003< 0,05) show that product costs positive effect to sales results on restaurants in South Kuta subdistrict. The second t tests results have significance value (0,000<0,05) show that marketing costs positive effect to sales results on restaurants in South Kuta subdistrict.
FLYPAPER EFFECT PADA DANA ALOKASI UMUM DAN PENDAPATAN ASLI DAERAH TERHADAP BELANJA DAERAH KABUPATEN/KOTA DI PROVINSI BALI Meilyana Putri Setiawan; Komang Krishna Yogantara
Journal Research of Accounting Vol. 4 No. 1 (2022): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51713/jarac.v4i1.68

Abstract

The aims of this study was to determine how the influence of the General Allocation Fund and Regional Original Revenue on Regional Expenditures and whether there was a Flypaper Effect. This research was conducted at the Regency/City Government in Bali Province with a budget period of 2016 to 2020. The method used in this research is the documentation method. The population in this study were all regencies/cities in the province of Bali. In this study using a saturated sampling technique, which uses the entire population as a sample in the study. The analytical tool in this study uses multiple linear regression analysis to find out whether the General Allocation Fund and Regional Original Revenue have an effect on Regional Expenditures. The results of this study indicate that (1) General Allocation Funds have no effect on Regional Expenditures, (2) Regional Original Revenues have an effect on Regional Expenditures, (3) There is no Flypaper effect on General Allocation Funds and Regional Original Revenues on Regency/City Regional Expenditures in Bali province.

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