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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 211 Documents
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CORPORATE SOCIAL RESPONSIBILITY DAN CORPORATE FINANCIAL PERFORMANCE: INTELLECTUAL CAPITAL SEBAGAI VARIABEL MEDIASI Machmuddah, Zaky; Oktafiyani, Melati; Titisari, Kartika Hendra
Jurnal Riset Akuntansi (JUARA) Vol 8 No 1 (2018): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar

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Abstract

Corporate Social Responsibility Practice, intellectual capital and corporate financial performance are the main issues of the research. The aims of the current research are to prove the effect of Cor­porate Social Responsibility Practice on Corporate Financial Performance with IC as a mediating variable. All companies listed in Indonesian Stock Exchange, from 2012-2014 are the population of the research. The total of research samples are 21 companies with 63 annual reports conduc­ted by using purposive sampling method. Data analysis used is warpPLS version 4.0 with direct effect models and indirect effect models. The research findings indicated that Corporate Social Responsibility Practice positively and significantly affected to Intellectual Capital, Corporate Soci­al Responsibility Practice positively and significantly affected to Corporate Financial Performance, Intellectual Capital positively and significantly affected to Corporate Financial Performance and Intellectual Capital mediated the effect of Corporate Social Responsibility Practice to Corporate Fi­nancial Performance. The practical implication of the research is to give suggestions to all compa­nies about the role of Corporate Social Responsibility Practice and intellectual capital to increase Corporate Financial Performance. It can be used to companies to increase the Corporate Financial Performance.
BURNOUT PADA KONSULTAN PAJAK PROVINSI BALI Budiartha, Ketut; Budiasih, I Gusti Ayu Nyoman; Darsana, Ida Bagus
Jurnal Riset Akuntansi (JUARA) Vol 8 No 1 (2018): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar

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Abstract

The type of stress that affects negative or dysfunctional (distress) on performance is called bur­nout. Role stressors as the cause of stress due to the role of role conflict, role ambiguity, and role overloads are factors that can affect burnout. This study aims to provide empirical evidence and discuss about the influence of role conflict, role ambiguity, and role overloads on burno­ut experienced by tax consultants. Role theory is used as the main theory that learned about the behavior in accordance with the position performed in the work environment and society. Population in this research is all tax consultants who work at Tax Consultant Office in Bali Pro­vince which have license of practice according to IKPI Directory year 2015. The research sample is determined by choosing purposive sampling method. The measurement instrument used in this research is questionnaire. Multiple linear regression analysis is a data analysis technique used in this study. The results showed tax consultants who experienced a burnout due to tax consultants experience role conflict, role ambiguity, and role overload in running the profession.
PENGARUH CSR, GCG, INFLASI TERHADAP PROFITABILITAS PADA PERUSAHAAN HIGH PROFILE DI INDONESIA Dewi, Riana Rachmawati; Pitawati, Dian
Jurnal Riset Akuntansi (JUARA) Vol 8 No 1 (2018): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar

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Abstract

The problem presented in this research is how the influence that occurs between CSR, GCG, Inflation on profitability at companies that berkatagori high profile in Indonesia. The expected goal is to know CSR, GCG, Inflation on profitability measured using ROA, ROE, EPS and NPM ratio in high profile companies in Indonesia. This study has a population of 179 companies with high profile category in 2013-2015. Sampling using purposive sampling method. Testing of research hypothesis using multiple linear method. The results showed that Corporate Social Responsibility Disclosure does not affect profitability measured using ROA, ROE and NPM, whi­le the disclosure of Corporate Social Responsibility affects the profitability measured using EPS. GCG measured by board size has an effect on profitability measured using ROA, ROE, EPS, and NPM. Inflation did not affect profitability. Disclo sure of CSR, GCG, and Inflation together affects profitability measured using ROA, ROE, EPS, and NPM.
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

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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.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA AUDITOR KANTOR AKUNTAN PUBLIK DI BALI Wiratmaja, I Dewa Nyoman; Suardana, Ketut Alit
Jurnal Riset Akuntansi (JUARA) Vol 8 No 1 (2018): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar

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Abstract

This study aims to analyze the factors that affect the performance of auditors. Factors studied are organizational commitment, education level, amounts of fee and time budget pressure. The study population is all auditors in the Public Accounting Firm registered in Indonesian Institute of Certified Public Accountants of Bali in 2015. The sample is determined by non probabilty sampling method with purposive sampling technique. Selection of study respondents is deter­mined by certain criteria. This study uses quantitative data sourced from primary data. Primary data is obtained from the spread of questionnaires on respondents and analyzed by using mul­tiple linear regression analysis techniques. This research gives analysis result that organizatio­nal commitment have positive effect on auditor performance, education level have positive effect on auditor performance, fee has negative effect on auditor performance, and time pressure have positive effect on auditor performance.
PENGUJIAN KEWAJIBAN MORAL DAN BIAYA KEPATUHAN TERHADAP KEPATUHAN WAJIB PAJAK Yasa, I Nyoman Putra
Jurnal Riset Akuntansi (JUARA) Vol 8 No 1 (2018): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar

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Abstract

This research aims to know the influence of moral obligation and the cost of compliance with taxpa­yer compliance. Research done by the method of survey through the dissemination of questionna­ires to taxpayers people personal at tax service office (kpp) east of denpasar. Further data obtained were analyzed quantitatively using SPSS assistance 16. Research results show that the positive effect significant moral obligation towards the taxpayer compliance, while the costs of compliance negative effect against a compliance by tax payers.
PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE DAN BUDAYA TRI HITA KARANA TERHADAP KINERJA MANAJERIAL LEMBAGA PERKREDITAN DESA (LPD) Suparsabawa, I Nyoman Raditya; Kustina, Ketut Tanti
Jurnal Riset Akuntansi (JUARA) Vol 8 No 1 (2018): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar

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Abstract

This study aims to determine the effect of the implementation of good corporate governance andculture tri hita karana to managerial performance in nine Lembaga Perkreditan Desa (LPD) inNorth Kuta District. Types of data used in this study are primary and secondary data. Sampledetermination technique used in this research is saturated sampling technique by using questionnaire. The data testing technique used multiple linear regression with the first classicalassumption test consisting of normality test, multicolinearity test, and heteroscedasticity test.The results showed that the principles of good corporate governance (X1) and tri hita karana culture(X2) had a significant positive effect on LPD Managerial Performance in North Kuta District.Good corporate governance has important principles that must be implemented in each agencyas one form of corporate governance towards achieving a succession of agencies and gain highconfidence. Each value of the philosophy of tri hita karana must be a guideline to form a mentalattitude, work ethic and character of human resources noble character so that it can change theperformance of Lembaga Perkreditan Desa (LPD) grow better and gain public confidence. It issuggested that LPD in South Kuta Subdistrict and in Bali can make the principles of good corporategovernance and culture of tri hita karana as work guidance in LPD management.
AUDIT OPERASIONAL TERHADAP FUNGSI PENJUALAN BARANG DAGANG UNTUK MENGUKUR EFISIENSI DAN EFEKTIVITAS PADA KOPERASI UNIT DESA MAMBAL DI KABUPATEN BADUNG Perdanawati, Luh Putu Vina Indah; Amrita, Nyoman Dwika Ayu
Jurnal Riset Akuntansi (JUARA) Vol 8 No 1 (2018): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar

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Abstract

Economic is growing rapidly creates business opportunities for cooperatives in an effort to manageand expand its business operations. Cooperative operational development requires aninternal control system by cooperative management so that cooperative can generate maximumprofit, especially in the sales process. Internal control of the sales process is important becausesales are one of the elements of property in the component of profit and loss. The internalcontrol system in the sales function is conducted through internal audit, especially the salesoperation examination, which aims to assess the compliance with the policies or sales proceduresestablished by the cooperative, evaluate the level of efficiency and effectiveness so thatthe cooperative can know the constraints and weaknesses encountered in sales activities. KUDMambal is a cooperative that has a main field in the process of selling rice transactions, whilefor penjulan fertilizer only get a fee only from each transaction. This study aims to determinethe efficiency and effectiveness of the sales function of the operational audit of Mambal VillageUnit Cooperative and to know the analysis of operational audit results of the Village Unit CooperativeMambal. Methods of data collection is a systematic way through Library Studies (LibraryResearch and Field Studies (Field Research), namely by direct observation (observation), andinterviews directly (interview). Data analysis techniques carried out were preliminary surveys,planned audits, conducted audits and reported findings in the form of audit reports. Based onthe research found the problem is the absence of written SOP, the dual position between the treasurerdoubles as head of sales. Nevertheless it can be concluded that KUD Mambal has donea good internal control related to the sales function is indicated by the use fomulir barupa notesheet and evidence of cash expenditure on each transaction and the pricing of a price using aprice based on the price of PERPADI Badung regency, and has been internal monitoring throughperiodic evaluations every 3 (three) months against the target penjulannya so that operationalaudit of the sales function merchandise has an important role in measuring the efficiency andeffectiveness seen from the survey and questionnaire research.
PENGARUH LABA AKUNTANSI, EARNING PER SHARE (EPS) DAN LABA TUNAI TERHADAP DIVIDEN KAS (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA) Bidari, Wiwin Leony; Kepramareni, Putu; Novitasari, Ni Luh Gde
Jurnal Riset Akuntansi (JUARA) Vol 8 No 1 (2018): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar

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Abstract

The manufacture dividend’s policy is very important for the investors. Those because the company’sprofits will be used more to pay dividend than retained earnings or vice versa. In caseof dividend’s policy, the most concerned factor by management is the amount of profit that earnsby the company, such as accounting earnings, Earning Per Share (EPS), and cash income.This study aimed to know the effect of accounting earnings, earning per share (EPS), and cashincome to cash dividend in Indonesia Stock Exchange (BEI). Sample selected using PurposiveSampling Method, with total sample 37 companies that registered in Indonesia Stock Exchangeon period year 2014 to 2016. Multiple linear regression analysis used to test the hypothesis.The results show that accounting earnings and earning per share (EPS) have no effect to cashdividend, but cash income have positive determination to cash dividend in manufacture companiesthat registered in Indonesia Stock Exchange (BEI) year period 2014 – 2016.
PARTISIPASI DALAM PENGGANGGARAN DAN PRESTASI MANAJER: PENGARUH KOMITMEN ORGANISASI DAN INFORMASI JOB-RELEVANT Pangastuti, Margareta Diana; Arthana, I Komang
Jurnal Riset Akuntansi (JUARA) Vol 8 No 1 (2018): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar

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Abstract

Some previous studies stated that he relationship between budgetary participation and managers’ performance was positive and significant, and the others confirmed otherwise. Inserting intervening or moderating variables in that relationship, could solve the difference. This research analyzes the influence of participation budget arrangement on the managers’ performance, in which the organizational commitment and job-relevant information is treated as the intervening variable. There in the direct, positive, and significant influence of the participation on the managers performance. The more intense the budgetary participation, the higher his/her work performance will be. Moreover, when the organizational commitment and job-relevant information are the intervening variables, the recent influence of the participation on he manager’s performance become weaker. This indicates that the strength of that influence is indirect, through the organizational commitment and job relevant information.

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