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Juara: Jurnal Riset Akuntansi
ISSN : 20883382     EISSN : 24430641     DOI : -
Core Subject : Science,
Arjuna Subject : -
Articles 8 Documents
Search results for , issue "Vol. 13 No. 2 (2023): Juara: Jurnal Riset Akuntansi" : 8 Documents clear
Pengaruh Pergantian Auditor, Spesialisasi Auditor, Profitabilitas, dan Leverage terhadap Audit Report Lag Salsabila Zalfa Azhar; Auliffi Ermian Challen
Juara: Jurnal Riset Akuntansi Vol. 13 No. 2 (2023): Juara: Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

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Abstract

Every year there is an increase in the number of issues who report financial reports that are not on time. Therefore, the purpose of this research is to investigate the impact of auditor change, auditor specialty, profitability, and leverage on audit report lag. The quantitative research strategy is correlational and relies on secondary data, specifically companies listed on the IDX between 2019 and 2021. A total of 97 companies were chosen using a purposive sampling technique. This study's data were analyzed utilizing the multiple linear regression analysis approach, which was aided by the SPSS version 29 application. The study's findings show that auditor change and leverage have no effect on audit report lag, however auditor speciality and profitability have a negative effect on audit report lag.
Pengaruh PAD dan DAU terhadap Kinerja Keuangan Pemda dengan Belanja Pegawai Sebagai Variabel Intervening: Studi Kasus pada Pemerintah Kabupaten dan Kota di Provinsi Bangka Belitung Tahun 2017-2021 Risya Aulia; Imelda Sari
Juara: Jurnal Riset Akuntansi Vol. 13 No. 2 (2023): Juara: Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

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Abstract

The purpose of this research is to examine the effect of regional own-source revenue and general allocation funds on local government financial performance with personnel expenditure as an intervening variable in district and city governments in Bangka Belitung province. The sample was determined using saturated sampling, with a total of 6 districts and 1 city so that the total observations of this study were 35 observations. The analytical method used is descriptive statistical analysis, classical assumption test, multiple linear regression analysis, and Sobel test. Testing the hypothesis used the t test with the Eviews Software test tool version 12. The conclusion in this research is partially, local revenue has a significant negative effect on personnel spending. While general allocation funds have no effect on personnel spending. Furthermore, partially local revenue has a significant negative effect on local government financial performance. Partially, general allocation funds have a significant negative effect on local government financial performance and partially personnel spending has a significant positive effect on local government financial performance. Regional original income has a significant negative effect on local government financial performance through personnel spending. General allocation funds have no effect on local government financial performance through personnel spending.
Pengaruh Karakteristik Komite Audit terhadap Internet Financial Reporting pada Bank Umum Swasta di Indonesia Elisabeth Lusi Tania; Bernadetta Laras Mei Daningtyas; Aloisius Irgi Sheridandi; Imelda Sinaga
Juara: Jurnal Riset Akuntansi Vol. 13 No. 2 (2023): Juara: Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

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Abstract

Internet Financial Reporting (IFR) is one of the implementations of internet financial reporting on a company website. The existence of IFR can help a company in conveying both financial and non-financial information widely. During the Covid-19 pandemic, it required companies to need internet access in carrying out their activities, both financial and non-financial information. For the context of publication and transparency of financial statments, a complete disclosure process is required. The study aims to examine the size of the audit committee, the financial expertise of the audit committee, and the frequency of audit committee meetings on Internet Financial Reporting. The population used is private commercial banks in Indonesia that are registered with the Financial Services Authority. The data used in this study are annual reports for three consecutive periods and information from each bank through the website of each bank to reveal the IFR index. The research method used descriptive statistical analysis and a logistic regression test was carried out. Based on the research results, it can be concluded that the size of the audit committee and the frequency of audit committee meetings do not affect Internet Financial Reporting. Meanwhile, the audit committee's financial expertise influences Internet Financial Reporting.
Peran Good Corporate Governance dalam Memoderasi Faktor-Faktor yang Memengaruhi Kinerja Keuangan Maria Ulfa; Adelina Citradewi
Juara: Jurnal Riset Akuntansi Vol. 13 No. 2 (2023): Juara: Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

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Abstract

Financial performance is the first face for companies that determine the willingness of investors to invest their capital. For businesses, financial performance is crucial because it serves as a gauge for assessing the health of the organization's finances. As a result, businesses need to be aware of the variables that can impact financial performance. With good corporate governance acting as a moderator, this study aims to collect empirical evidence and investigate the impact of implementing green accounting, intellectual capital, and firm size on financial performance. Companies in the energy sector that are listed on the IDX for the 2019–2021 period were the focus of this research. Purposive sampling was used in the sampling technique, and samples from 20 companies were obtained. Multiple linear regression and moderate regression analysis are the data analysis methods used. The results show that the implementation of green accounting has no effect on financial performance, intellectual capital has an effect on financial performance, and firm size has an effect on financial performance. Good corporate governance is not able to moderate the effect of implementing green accounting and firm size on financial performance, conversely good corporate governance is able to moderate the effect of intellectual capital on financial performance.
Pengaruh Literasi Keuangan terhadap Keputusan Investasi dengan Financial Technology Sebagai Pemediasi di Kota Denpasar Nyoman Angga Pradipa; Ketut Sinta Trisnadewi; Ni Made Ayu Dwijayanti
Juara: Jurnal Riset Akuntansi Vol. 13 No. 2 (2023): Juara: Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

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Abstract

This study aims to determine the influence of other factors that can affect the relationship between financial literacy and investment decisions because there are many inconsistencies in the results of previous studies and in this study the mediating factor used is financial technology. This study uses a quantitative method with an associative approach. The respondents of this research are the millennial generation in the city of Denpasar. Data collection methods using questionnaires. Data is processed using the Smart PLS application. The update in this study is the use of financial technology as a mediating variable in explaining the research gap that occurred in previous studies. The results obtained are that financial literacy has no effect on investment decisions, financial literacy ad has a positive and significant effect on financial technology, and financial technology has a positive and significant effect on investment decisions. In this study it was also found that financial technology fully mediates the relationship between financial literacy and investment decisions.
Analisis dan Prediksi Penutupan Harga Saham pada PT Adaro Energy Indonesia Tbk Menggunakan Algoritma K-Nearest Neighbor Regression Farikha Dwi Nur Qossina Januar; Ketut Tri Budi Artani; Nengah Widya Utami
Juara: Jurnal Riset Akuntansi Vol. 13 No. 2 (2023): Juara: Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

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The capital market is an important indicator of a country’s economic development. The ability to predict stock prices accurately can provide many advantages for investors and companies. This study aims to analyze the comparison of the use of different attributes in predicting the closing price of the stock against the resulting accuracy using 11 attributes and 12 attributes with the K-Nearest Neighbor Regression algorithm. This study also aims to predict stock price for PT Adaro Energy Indonesia Tbk using the K-Nearest Neighbor Regression algorithm. The research methodology used in this research is Knowledge Discovery in Databases. The results showed that the use of 11 attributes in predicting the closing price of PT Adaro Energy Indonesia Tbk. gives better results than using 12 attributes. The model evaluation yielded outcomes with 11 attributes, showcasing a Root Mean Squared Error (RMSE) of 35,02. Additionally, the R-squared (R2) value stood at 0.99, accompanied by an Explained Variance Score (EVS) and Mean Absolute Error (MAE) of 0.99 and 24.54, respectively. This shows that selecting the right attribute is very important in predicting the closing price of a stock. Therefore, the selection of the right attributes must be considered in building an accurate predictive model.
Akselerasi Transisi Energi di Sektor Ketenagalistrikan melalui Redesain Insentif Perpajakan I Putu Hendy Bimantara Dinata; Bhima Chandra Bhuana; Muhammad Taufiq Badruzzuhad; Amrie Firmansyah
Juara: Jurnal Riset Akuntansi Vol. 13 No. 2 (2023): Juara: Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

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Abstract

The government of the Republic of Indonesia has provided numerous incentives and subsidies to encourage the achievement of Indonesia's target and commitment to achieve net zero emission by 2060, even for battery-based electric motor vehicles. However, Indonesia's journey in the energy transition to renewable energy, especially in the electricity generation sector, has encountered turbulence and failures to achieve targets. This research aims to determine how tax incentives can be optimized to catalyze the increase in the national renewable energy mix in electricity generation. This research uses a qualitative approach using the literature review method by collecting data on various countries' tax incentive policies, then analyzing it with a descriptive method. Our main finding is that the government needs to redesign tax incentives for the electricity sector to create contrast and increase attractiveness for investors to develop renewable energy. It can be conducted by reducing tax incentives for non-renewable energy-based power plants and increasing tax incentives for renewable energy-based power plants. We suggest the government implement tax allowance schemes for the installation and maintenance process, increased tax deduction schemes, enhanced capital allowance schemes, reduced threshold requirements for obtaining tax holidays, and production tax credits.
Pengaruh Kesadaran Wajib Pajak, Kualitas Pelayanan Fiskus, dan Penerapan E-Filing terhadap Kepatuhan Wajib Pajak Orang Pribadi di KPP Pratama Jayapura Dwi Lestari; Syaikhul Falah; Ulfah Rizky Muslimin
Juara: Jurnal Riset Akuntansi Vol. 13 No. 2 (2023): Juara: Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

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Abstract

This study aims to examine what are the factors that influence taxpayer compliance using the variables of taxpayer awareness, tax authorities service quality, and e-filing implementation. Collecting data in this study using a questionnaire. The regression model used in this study is a multiple linear regression model with the help of the SPSS program. The research sample was selected using a purposive sampling method of 100 taxpayers. The results of the study show that taxpayer awareness has an effect on taxpayer compliance, while the quality of tax administration services and the implementation of e-filing have no effect on taxpayer compliance, and have an effect simultaneously.

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