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"Vol 9 No 1 (2019): Jurnal Riset Akuntansi (JUARA)"
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<![CDATA[THEORY OF PLANNED BEHAVIOR PADA MINAT BERWIRAUSAHA DENGAN PENGETAHUAN AKUNTANSI SEBAGAI VARIABEL MODERASI ]]>
<![CDATA[Juniariani, Ni Made Rai]]>;
<![CDATA[Priliandani, Ni Made Intan]]>
<![CDATA[ Jurnal Riset Akuntansi (JUARA) Vol 9 No 1 (2019): Jurnal Riset Akuntansi (JUARA) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar ]]>
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<![CDATA[Unemployment is still a problem in this country. One of the causes of the high unemployÂment rate is the lack of interest in community entrepreneurship. This study aims to explore the influence of the theory of planned behavior on interest in entrepreneurship with accounting knowledge as a moderating variable. The sample used is 224, namely the seventh semester students of the Accounting Study Program, Faculty of Economics, Warmadewa University. DeÂtermination of the sample using Slovin formula and data collection techniques carried out by distributing questionnaires to respondents with the survey method. To answer the research hypothesis, use an analysis tool that is Moderated Regression Analysis. The results showed that the theory of planned behavior had a positive effect on entrepreneurial interest. Accounting knowledge is proven to strengthen the influence of attitude towards Behavioral on entrepreÂneurial interest, and strengthen the influence of subjective Norm on entrepreneurial interests. But accounting knowledge is not proven to strengthen the influence of perceived behavioral control on entrepreneurial interests.]]>
<![CDATA[PENGARUH MODERASI DARI GOOD CORPORATE GOVERNANCE PADA HUBUNGAN ANTARA KONSERVATISME AKUNTANSI DAN MANAJEMEN LABA ]]>
<![CDATA[Arifiyati, Fina]]>;
<![CDATA[Machmuddah, Zaky]]>
<![CDATA[ Jurnal Riset Akuntansi (JUARA) Vol 9 No 1 (2019): Jurnal Riset Akuntansi (JUARA) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar ]]>
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<![CDATA[The purpose of this research is to examine the moderating effect of good corporate goverÂnance on the relationship between accounting conservatism and earnings management. In this research, the types of good corporate governance that will be used are institutional ownership, managerial ownership, proportion of independent board of directors, and audit committees. This research takes manufacturing companies with miscellaneous industry as the sectors listed in Indonesian Stock Exchange, over the period 2012-2016 as the population. Along with that, the samples used are 10 companies with and the total data which has filled the requirements of the purposive sampling’s criteria are 50 data. Meanwhile, the analytical data is tested using two different methods: classical assumption test and hypothetical test with multiple analysis reÂgression. Through this research, it is shown that earnings management significally affected by accounting conservatism. Also, good corporate governance which is represented by institutional ownership moderates the relationship between accounting conservatism on earnings manageÂment. On the other hand, managerial ownership, proportion of independent board of directors, and audit committees do not moderate the relationship between accounting conservatism on earnings management. So that the practical implication of this research is that companies must implement accounting conservatism to reduce opportunistic actions of managers who do earnÂings management, besides that the role of GCG is importance in moderating accounting conserÂvatism towards earnings management.]]>
<![CDATA[PENGARUH PELATIHAN, MOTIVASI KERJA, PROFESIONALISME, DAN KOMITMEN ORGANISASI PADA KINERJA ACCOUNT REPRESENTATIVE (Studi di Kantor Pelayanan Pajak Madya Denpasar dan Pratama Denpasar Timur) ]]>
<![CDATA[Desiyanti, Ni Made Indri]]>;
<![CDATA[Negara, I Wayan Suka]]>;
<![CDATA[Yuniasih, Ni Wayan]]>
<![CDATA[ Jurnal Riset Akuntansi (JUARA) Vol 9 No 1 (2019): Jurnal Riset Akuntansi (JUARA) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar ]]>
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<![CDATA[Tax is one source of the State Budget (APBN). Tax service quality is determined by the performance of tax employees, one of which is the performance of Account Representative (AR). With the help of an Account Representative (AR), taxpayers will be easier to administer taxation. Account Representative (AR) is a professional staff whose duty is to provide information and asÂsist taxpayers in completing their tax obligations (Ananta, 2010). The dependent variable used in this study is the performance of Account Representative (AR) and its independent variables are training, work motivation, professionalism, and organizational commitment. The populaÂtion in this study was all employees of the Account Representative (AR) in the Tax Office (KPP) Middle and East Denpasar as many as 46 people employees of Account Representative (AR). Data collection is done by distributing questionnaires. Data analysis in this study used Multiple Linear Regressions Method. The results of the research and hypothesis testing that have been done can be concluded that work motivation has a positive effect on the performance of Account Representative (AR). Training, professionalism, and organizational commitment have no effect on the performance of Account Representatives (AR). This may be due to the relatively fast transfer of employees so that training and the level of professionalism of employees are not optimal. They need time to make adjustments and learn the characteristics of the taxpayer being handled.]]>
<![CDATA[ANALYSIS OF FACTORS THAT AFFECTING THE EXPORT OF WOODEN CRAFT ]]>
<![CDATA[Adiyadnya, Made Santana Putra]]>;
<![CDATA[Ardianti, Putu Novia Hapsari]]>
<![CDATA[ Jurnal Riset Akuntansi (JUARA) Vol 9 No 1 (2019): Jurnal Riset Akuntansi (JUARA) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar ]]>
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<![CDATA[Indonesia as a developing country always to increase development, with the main goal is to be realize a democratic society and to be prosperous country. International trade can create profits with provide opportunities to each country in export sector from manufactured goods or services. The government is expected to be able to develop competitiveness of Balinese handÂicraft products in export sector of woods craft optimally, then this condition will contribute for Indonesia’s foreign exchange reserves. Art in Bali is one thing attraction for tourists, so many wooden craft traders who showcased his work for sale to tourists. The purpose of this study are: 1) to know the effect of tourist visits, inflation and exchange rate of US Dollar and simultaneous to export of wooden crafts in the Province of Bali; 2) to know the effect of tourist visits, inflation and exchange rate of US Dollar and partial to export of woodÂen crafts in the Province of Bali. The result of this research were: 1) effect of tourist visits, inflation and exchange rate of US Dollar and simultaneous to export of wooden crafts in the Province of Bali was significant; 2) variable tourist visits and the US Dollar exchange rate has a positive and significant effect to export of wooden crafts in the Province of Bali, then inflation have no partial effect to export of wooden crafts in the Province of Bali.]]>
<![CDATA[KEMAMPUAN MENGHASILKAN KEUNTUNGAN USAHA MIKRO KECIL MENENGAH DI KOTA DENPASAR DAN FAKTOR-FAKTOR YANG MEMPENGARUHINYA ]]>
<![CDATA[Putra, Gde Bagus Brahma]]>;
<![CDATA[Yuliastuti, Ida Ayu Nyoman]]>
<![CDATA[ Jurnal Riset Akuntansi (JUARA) Vol 9 No 1 (2019): Jurnal Riset Akuntansi (JUARA) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar ]]>
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<![CDATA[The purpose of this study is to test and obtain empirical evidence of the influence of entrepreneurialspirit, education level, business capital, marketing costs and length of businessto the ability of SMEs in generating profits in the city of Denpasar. The research was conductedon Small and Medium Micro Enterprises in Denpasar City. Sampling method using proportionalrandom sampling. Data analysis technique using multiple linear regression analysis. Theresults showed that the entrepreneurial spirit, business capital, marketing costs and businessduration positively influence the ability of SMEs in generating profits, while the variable level ofeducation has no effect.]]>
<![CDATA[PENGARUH PENERAPAN KEBIJAKAN TAX AMNESTY, PENGETAHUAN PERPAJAKAN, KESADARAN WAJIB PAJAK, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KANTOR PELAYANAN PAJAK PRATAMA DENPASAR TIMUR ]]>
<![CDATA[Anggarini, Luh Putu Irma]]>;
<![CDATA[Yuesti, Anik]]>;
<![CDATA[Sudiartana, I Made]]>
<![CDATA[ Jurnal Riset Akuntansi (JUARA) Vol 9 No 1 (2019): Jurnal Riset Akuntansi (JUARA) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar ]]>
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<![CDATA[Tax is a compulsory contribution to the state that is owed by an individual or an entity thatis compelling under the law, by not receiving direct compensation and being used for state needsfor the greatest prosperity of the people. This study aims to determine or reexamine the influenceof the application of tax amnesty policies, knowledge of taxation, awareness of taxpayers, andtax sanctions on individual taxpayer compliance at the Pratama Tax Office in East Denpasar.The sampling method in this study used accidental sampling method, with a total sampleof 100 respondents calculated using Slovin formula. The data analysis technique used is multiplelinear regression analysis techniques. The results of this study indicate that the awareness of taxpayersand taxation sanctions has a positive effect on individual taxpayer compliance at the EastDenpasar Tax Service Office which is indicated by the significance value of each variable which is0.001 and 0,000 while the tax amnesty policy and knowledge of taxation do not affect mandatorycompliance personal tax at the Primary Tax Office in East Denpasar, with a significance value ofeach variable which is 0.363 and 0.529.]]>
<![CDATA[PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN DENGAN DEWAN KOMISARIS INDEPENDEN SEBAGAI VARIABEL PEMODERASI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA ]]>
<![CDATA[Padmayanti, Ni Putu Enny Widhi]]>;
<![CDATA[Suryandari, Ni Nyoman Ayu]]>;
<![CDATA[Munidewi, I.A. Budhananda]]>
<![CDATA[ Jurnal Riset Akuntansi (JUARA) Vol 9 No 1 (2019): Jurnal Riset Akuntansi (JUARA) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar ]]>
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<![CDATA[The value of the company describes a state of the company, with the high value of thecompany will be followed by the high prosperity of shareholders. Company value is reflected inthe company’s stock price. High corporate values can be predicted using information containedin financial statements and corporate governance mechanisms within the company. This studyaims to reexamine the effect of the variable return on assets and leverage on firm value with anindependent board of commissioners as a moderating variable.The sample in this study were70 manufacturing companies listed on the Indonesia Stock Exchange for the period 2015-2017.Determination of samples using purposive sampling method. The analytical tool used is moderateregression analysis.The results of the study indicate that the return on assets variable doesnot affect the value of the company. The leverage variable also does not affect the value of thecompany. Independent commissioner variables are able to strengthen the relationship betweenROA and company value. But the independent board of commissioners is not able to moderatethe relationship between leverage and company value.]]>
<![CDATA[RISIKO KREDIT, RISIKO LIKUIDITAS, RISIKO OPERASIONAL DAN PROFITABILITAS ]]>
<![CDATA[Gayatri, Ni Wayan Pebry Diyan]]>;
<![CDATA[Mahaputra, I Nyoman Kusuma Adnyana]]>;
<![CDATA[Sunarwijaya, I Ketut]]>
<![CDATA[ Jurnal Riset Akuntansi (JUARA) Vol 9 No 1 (2019): Jurnal Riset Akuntansi (JUARA) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar ]]>
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<![CDATA[Bank Perkreditan Rakyat (BPR) is a bank whose role is to collect and channel funds.Banks that carry out business activities conventionally or based on sharia principles which intheir activities do not provide services in payment traffic. Several studies on the effect of thelevel of credit risk (NPL), liquidity risk (LDR), operational risk (BOPO) on profitability (ROA) havebeen carried out. However, the results of these studies still show inconsistency. This study aimsto reexamine the influence of the level of credit risk (NPL), liquidity risk (LDR) and operationalrisk (BOPO) on profitability (ROA).This research was conducted at the Bank Perkreditan Rakyat in Gianyar district in2015-2017. The sampling technique used was purposive sampling technique. The sample inthis study amounted to 22 People’s Credit Banks with a total of 66 observations. Data analysistechniques used multiple linear regression analysis.The results showed that credit risk (NPL) and liquidity risk (LDR) had no effect on profitabilityBPR in Gianyar Regency 2015-2017 while operational risk (BOPO) negatively affectedprofitability BPR in Gianyar Regency 2015-2017 so the research hypothesis this is accepted.]]>
<![CDATA[ANALISIS RASIO KEUANGAN YANG MEMPENGARUHI PERTUMBUHAN SISA HASIL USAHA DI KOPERASI SIMPAN PINJAM KOTA DENPASAR ]]>
<![CDATA[Kagatanaribe, Zerlinda Diah Ayu]]>;
<![CDATA[Kepramareni, Putu]]>;
<![CDATA[Ernawatiningsih, Ni Putu Lisa]]>
<![CDATA[ Jurnal Riset Akuntansi (JUARA) Vol 9 No 1 (2019): Jurnal Riset Akuntansi (JUARA) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar ]]>
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<![CDATA[The purpose of this study was to determine the growth of the remaining results of thebusiness using financial ratio analysis, namely the current ratio, debt to equity ratio, total assetturnover and net profit margin in KSP in Denpasar City. Remaining Business Profit (SHU) is aprofit gained by a cooperative, high SHU will encourage cooperative members to take an activerole in developing cooperative businesses.The population in this study were all KSP in Denpasar City during the period 2015-2017.Determination of the sample using purposive sampling method and obtained as many as 18KSP with a total observation of 54. The analysis technique used is multiple linear regressionanalysis. The results of this study indicate that the current ratio variable, total assets turnover,net profit margin does not affect the growth of the remaining results of the business, while thedebt to equity ratio has a positive effect on the growth of the remaining operating results.]]>
<![CDATA[IMPLEMENTASI CORPORATE GOVERNANCE PADA CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN ]]>
<![CDATA[Endiana, I Dewa Made]]>
<![CDATA[ Jurnal Riset Akuntansi (JUARA) Vol 9 No 1 (2019): Jurnal Riset Akuntansi (JUARA) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar ]]>
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<![CDATA[Company value is a perception of investors on the level of success of the company that isoften associated with stock prices. High stock prices make the value of the company also high.A high corporate value will make the market believe not only in the company’s current performancebut also in the company’s prospects in the future. This study aims to determine the effectof corporate social responsibility on corporate value with Corporate Governance as a moderatingvariable in LQ 45 companies.This research was conducted at LQ 45 companies listed on the Indonesia Stock Exchange(IDX). The number of samples taken was 36 companies with purposive sampling method. Theresearch period from 2016 to 2017. The data analysis technique used is PLS ModerationThe results of this study indicate that corporate social responsibility (CSR) has a positiveeffect on firm value. Corporate Governance is not able to moderate the influence of corporatesocial responsibility (CSR) on corporate value.]]>
