cover
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
juara@unmas.ac.id
Editorial Address
-
Location
Kota denpasar,
Bali
INDONESIA
Juara: Jurnal Riset Akuntansi
ISSN : 20883382     EISSN : 24430641     DOI : -
Core Subject : Science,
Arjuna Subject : -
Articles 9 Documents
Search results for , issue "Vol. 13 No. 1 (2023): Juara: Jurnal Riset Akuntansi" : 9 Documents clear
Reputasi Auditor Memoderasi Cash Holding Terhadap Perataan Laba Ni Made Sintya Surya Dewi; I Gusti Putu Eka Rustiana Dewi
Juara: Jurnal Riset Akuntansi Vol. 13 No. 1 (2023): 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

Abstract

Income smoothing is one of earnings management pattern, managed by fund manager to reduce profit fluctuations to aim profit stable graph during certain period. It purpose to prevent investor misunderstood of a company value. It's necessary for investor to notice each factor that could affect income smoothing to prevent Investor from such an taking self advantage by fund manager. This research has purpose to get empirical evidence about correlation affect of cash holding to moderation income smoothing by auditor reputation. This research was done by bankers company in BEI. Sample of this research was all listed company in BEI started from 2019-2021. Total sample was 27 companies with 81 observation activities. Sample determinations used non-probability methode sampling with purposive sampling. Analytics data used was logistic regression analysis. Based on analysis, the result was cash holding is not affected to income smoothing, in the other than auditor reputation was proved that it couldn't moderate affect cash holding on income smoothing.
Perilaku Biaya Asimetris Pada Perusahaan Perbankan Yang Terdaftar di Bursa Efek Indonesia Jems Arison Zacharias
Juara: Jurnal Riset Akuntansi Vol. 13 No. 1 (2023): 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

Abstract

This research was conducted to examine the of asymmetric costs behaviour in banking companies listed on the Indonesia Stock Exchange (IDX), especially sticky costs on administrative and general expenses and anti-sticky costs on interest expenses. The method used to test the research hypothesis is multiple linear regression analysis with the Anderson, Banker, Janakiraman (ABJ) model. The population for this study were all banking companies listed on the IDX and the sample selection was carried out using a purposive sampling method with an observation period during the 2018-2021 period. The results of the study show that sticky costs occur in administrative and general expenses in banking companies in which the rate of increase of general and administrative expenses when income increases are much greater than the rate of decrease in the equivalent amount. Meanwhile, anti-sticky cost behaviour occurs in interest expenses in banking companies in which the magnitude of the increase in administrative and general expenses when income increases is much smaller than the magnitude of the rate of decrease in an equivalent amount. The results of this study are in accordance with the theory of cost adjustments and managerial decisions in which managers will adopt policies that can provide the best profit with the smallest risk for banks when making adjustments to resources and costs that are sticky.
Diversifikasi Pendapatan, Peran KBMI dan Usia Pada Profitabilitas Bank Yang Terdaftar di BEI Selama Pandemi Septian Yudha Kusuma; Mirasanti Wahyuni; Rikawati Rikawati
Juara: Jurnal Riset Akuntansi Vol. 13 No. 1 (2023): 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

Abstract

The Covid-19 pandemic in Indonesia has resulted in an economic downturn in almost every corporate sector, one of the companies that has been affected is banking. The purpose of this study was to examine the effect of income diversification on bank profitability, and to examine the impact of KBMI and age as a moderating effect of income diversification on bank profitability. The number of samples that meet the criteria are 40 banks listed on the IDX during 2020 and 2021. The data analysis technique used to test the hypothesis is using Moderated Regression Analysis (MRA), by first testing normality and classic assumptions. The results of the study reveal that revenue diversification has a positive and significant effect on profitability, KBMI does not moderate the effect of revenue diversification on bank profitability, and bank age weakens the effect of bank revenue diversification on profitability. The research findings and contributions are discussed further in the article.
Persepsi Pelaku Usaha Mikro, Kecil dan Menengah (UMKM) Terhadap Insentif Perpajakan Selama Pandemi Covid-19 Leonardo Zulkarnain; Zulfa Devina Rahman
Juara: Jurnal Riset Akuntansi Vol. 13 No. 1 (2023): 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

Abstract

The background of this research is related to tax incentives offered by the Indonesian tax authority especially during Covid-19 pandemic. According to The Central Bank of Indonesia, the small and middle-sized enterprises (SMEs) were among the hardest hit during the pandemic. This research aims at exploring the perceptions of SMEs, mainly in the South of Jakarta, towards tax incentives and investigating whether such incentives were optimized by SMEs and able to help alleviate their tax burden. This study used Responsive Regulation Theory to discern whether tax incentive policy benefitted SMEs and was introduced in accordance with the need of SME taxpayers. This research used qualitative approach by using semi-structured interviews to collect data from SMEs. There were thirteen SMEs participating in this research with the majority registered in the tax system. Results indicate that around sixty percent of participants did not have information in relation to tax incentives. Meanwhile, all participants stated that tax incentives, including tax cut and tax amnesty, are highly important for them. Apparently, a lack of information prevented these taxpayers from utilizing such incentives. Therefore, future tax information may need to be disseminated more comprehensively to reach a wide array of taxpayers, especially SMEs.
Pengaruh Teknologi Informasi dan Risiko Bisnis Pada Pengembangan Usaha Mikro Kecil dan Menengah (UMKM) Selama Pandemi Covid-19 di Kota Denpasar Ni Wayan Yuniasih; Putu Deddy Samtika Putra; Sang Ayu Putu Arie Indraswarawati; I Putu Edi Saputra; Ni Kadek Sukma Intan Cahyani
Juara: Jurnal Riset Akuntansi Vol. 13 No. 1 (2023): 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

Abstract

The Covid-19 pandemic has had a major impact on the MSME sector. Business owners are faced with operational changes by taking advantage of technological advances and anticipating business risks. This study aims to determine the effect of information technology and business risk on MSME development. This research was conducted on SMEs in Denpasar City. The research sample used probability random sampling by taking 100 respondents as a sample. Research data was collected through distributing questionnaires. The research hypothesis was tested with multiple regression analysis. The results of the study show that information technology and business risk have a positive effect on MSME development. Entrepreneurs who are able to take advantage of technological advances and have good risk management will grow their business faster.
Pengaruh Pemahaman Regulasi, Digitalisasi dan Program Pengungkapan Sukarela Terhadap Tingkat Kepatuhan Wajib Pajak Orang Pribadi Anggie Novita; Diana Frederica
Juara: Jurnal Riset Akuntansi Vol. 13 No. 1 (2023): 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

Abstract

The purpose of this study was to examine and analyze the effect of understanding tax regulations, digitization, and the Voluntary Disclosure Program on individual taxpayer compliance. The data collection method uses primary data by distributing e-questionnaires based on each indicator and processed using data processing software, namely Smart PLS 4. Variable measurement in this study uses an ordinal scale and simple random sampling and the sample taken from this study is taxpayers who have NPWP and registered at KPP DKI Jakarta with a total sample of 125 respondents. The results of this study indicate that: (1) understanding of regulation has a significant positive effect on taxpayer compliance (2) digitization has a significant positive effect on taxpayer compliance (3) Voluntary Disclosure Program has no positive significant effect on taxpayer compliance. For future researchers as a consideration of the strengths and weaknesses that might exist in this study if the next researcher wants to do similar research first. For Directorate General of Taxes, this research is expected to be able to make a good contribution and can be used as reference material to make and decide on innovative ideas to increase taxpayer compliance.
Pengaruh Kinerja Lingkungan, Pengungkapan Lingkungan, dan Biaya Lingkungan Terhadap Nilai Perusahaan Silvia Aji Saputri; Betari Maharani; Wahyu Anggit Prasetya
Juara: Jurnal Riset Akuntansi Vol. 13 No. 1 (2023): 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

Abstract

The aims of this study are to investigate the effect of environment performance, environmental disclosure, and environment cost to firm value. Tobin’s Q is used to measure firm value. This study is quantitative.  The data of this study had collected form financial statement in 2017-2021 period. The data population is manufactured company which registered in Bursa Efek Indonesia. This study used purposive sampling method to collect the data and we obtained 45 data sample. Regression analysis utilized to analysis the hypotheses. The result showed that environment performance has positive and significant effect to the firm value. Meanwhile, environment cost and environment disclosure had no effect on firm value.
Faktor Penentu Tax Avoidance Perusahaan Sektor Consumer Non-Cyclicals pada Masa Pandemi Covid-19 Febrari Wati; Septian Bayu Kristanto
Juara: Jurnal Riset Akuntansi Vol. 13 No. 1 (2023): 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

Abstract

This study aims to examine the effect of Corporate Social Responsibility (CSR), audit committee, leverage, and company size on tax avoidance in non-cyclical consumer sector companies during the Covid-19 Pandemic. The data in this study are quantitative in nature, sourced from annual reports of companies listed on the Indonesia Stock Exchange (IDX). It can be obtained from the IDX website or from the company websites. The research model is a panel data regression. Based on the results, the CSR variable has no effect on tax avoidance. While the audit committee and company size have a negative effect on tax avoidance. As for leverage, it is proven to have a positive effect on tax evasion. This study succeeded in proving the relevance of agency theory in the practice of tax avoidance through audit committees, leverage, and firm size.
Tax Planning, Kebijakan Dividen dan Pengungkapan Enterprise Risk Management terhadap Nilai Perusahaan Adha Nisa Nurhikmah; Wiwit Irawati
Juara: Jurnal Riset Akuntansi Vol. 13 No. 1 (2023): 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

Abstract

The research aims to demonstrate empirically the impact of tax planning, dividend policy, and Enterprise risk management disclosure on firm value. The study involves taking samples of of property and real estate sector companies in the Indonesia stock exchange in 2016-2021. The type of data used in this study is a secondary file of audited annual report published in the Indonesian stock market (bei) from 2016-2021. The sample selection was based on purposive sampling method with the number of companies used as samples is as many as 14 companies with a six-year research period, to obtain as many as 84 samples from the company. Data processing by the Microsoft office excel and statistics e-views 9 by analyzing descriptive statistics, panel data regression model test, classical assumptions, determinations coefficient, panel data regression analysis, statistical f test and statistical. test f, showing tax planning, dividend policy, and Enterprise risk management disclosure, are simultaneously influential to the firm value. Furthermore, the results of the statistical test of Enterprise risk management disclosure are partial to significantly affect firm value, while variable tax planning and dividend policy do not affect firm value.

Page 1 of 1 | Total Record : 9