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Juara: Jurnal Riset Akuntansi
ISSN : 20883382     EISSN : 24430641     DOI : -
Core Subject : Science,
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Articles 14 Documents
Search results for , issue "Vol. 8 No. 2 (2018): Jurnal Riset Akuntansi (JUARA)" : 14 Documents clear
EARNINGS RESPONSE COEFFICIENT: ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHINYA Ketut Alit Suardana; Ida Bagus Dharmadiaksa
Juara: Jurnal Riset Akuntansi Vol. 8 No. 2 (2018): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v8i2.103

Abstract

This study aims to analyze the effect of systematic risk, growth opportunities, leverage and firm size on earnings quality as measured by ERC. The population in this research is all manufacturing companies listed in BEI period 2011-2015. The type of data used is quantitative data and sourced from secondary data. The method of determining the sample using non-probability sampling method. Sample selection by purposive sampling technique. Data analysis technique used is multiple linear regression analysis. Based on the analysis, this study proves that systematic risk negatively affect on ERC, growth opportunities have positive effect on ERC, leverage have negative effect on ERC, and firm size has no effect on ERC.
PERANAN GOOD CORPORATE GOVERNANCE SEBAGAI PEMODERASI CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN Zaky Machmuddah; Natalistyo T.A.H
Juara: Jurnal Riset Akuntansi Vol. 8 No. 2 (2018): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v8i2.104

Abstract

Corporate social responsibility (CSR) that still creates problems for stakeholders is the main idea in this research. For example not the end of case PT. Lapindo and Freeport until now. Corporate social responsibility includes the relationship between the company and its stakeholders, therefore the company focuses not only on the single bottom line but rather on the triple bottom line. So with the implementation of CSR activities will improve the image of the company that will ultimately increase the value of the company. Implementation of CSR activities is a form of implementation of good corporate governance principle, because the company has realized a sense of concern on the social environment (Rustiarini, 2010). Finding empirical evidence on the role of CSR to increase corporate value with good corporate governance as moderator is the goal of this study. Mining companies listed on the Indonesia Stock Exchange (BEI) for the period 2012-2016 used as sample research. Annual report is used as a source of information extracting. Descriptive analysis with WarpPLS is a data analysis technique used in this research. The results show that CSR has an effect on corporate value and good corporate governance which is represented by independent board of commissioner and audit committee strengthen the influence of CSR on company value. The practical implication of this research is that every company must implement CSR because CSR plays a role to increase company value, as well as good corporate governance will strengthen the role of CSR in increasing company value.
PENGGUNAAN E-MONEY DALAM E-COMMERCE SEBAGAI PENDUKUNG LESS CASH SOCIETY Kadek Wulandari Laksmi P.; Gusti Putu Lestara Permana
Juara: Jurnal Riset Akuntansi Vol. 8 No. 2 (2018): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v8i2.105

Abstract

The development of information technology causes changes in all fields. One of them is the development in the payment system, where the payment system which initially still in cash has been turned into non-cash. The use of non-cash money or electronic money (e-money) has been widely used by people in transactions, especially in transactions that are online or better known as electronic commerce (e-commerce). E-commerce itself is also one of the impact of the development of information technology. E-commerce itself allows people to buy goods, because they do not need to come to the store to transact simply with internet access is able to buy the desired goods, while for payment already can use e-money as a means of payment. With the use of e-money in e-commerce transactions can certainly support the government's program in reducing the use of cash in transactions known as Less Cash Society (LCS). The purpose of this research is to know the influence of e-money usage level in e-commerce transactions to LCS level. The benefits of this research are: 1) The community is expected to be more familiar with e-money and more often use it in transactions, 2) in e-commerce can support government programs namely Less Cash Society (LCS). The data source used is primary data and data type used is quantitative data collected by questionnaire. The data analysis technique used is Statistical Package For Social Sciences (SPSS). Results of data processing using SPSS obtained the result that the use of e-money in e-commerce has a very significant effect on LCS of 0.503.
UKURAN PERUSAHAAN, PERTUMBUHAN, DAN STRUKTUR MODAL SEBAGAI DETERMINAN PROFITABILITAS PERUSAHAAN Ida Bagus Swaputra; I Made Purba Astakoni; Putu Mela Ratini; Tjok Istri Sri Harwathy
Juara: Jurnal Riset Akuntansi Vol. 8 No. 2 (2018): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v8i2.106

Abstract

The purpose of this research is; (1) Analyze and explain the influence of company growth on profitability (profitability) at PT. Mustika.Ratu and Subsidiaries; (2) Analyze and explain the influence of company growth on capital structure at PT. Mustika.Ratu and Subsidiaries; (3) Analyze and explain the influence of capital structure on profitability at PT. Mustika.Ratu and Subsidiaries (4) Analyze and explain the effect of firm size on profitability at PT. Mustika.Ratu and Subsidiaries; (5) Analyze and explain the effect of firm size on capital structure at PT. Mustika.Ratu and Subsidiaries (6) Analyzing the role of capital structure in mediating the relationship of growth and firm size to profitability at PT. Mustika Ratu and Subsidiaries. Data analysis technique using Partial Least Square (PLS) approach. PLS is a model of Structural Equation Modeling (SEM) equations based on components or variants. In PLS path modeling there are two models: outler model and inner model, where both of these criteria are used in this research.Results of testing the first hypothesis; obtained that the growth of company (company growth) have a significant positive effect on profitability at PT. Mustika Ratu and Subsidiaries.Results of testing the second hypothesis; obtained that the growth rate of the company (company growth) has a negative effect is not significant on capital structure at PT. Mustika Ratu and Subsidiaries.Results of testing the third hypothesis; obtained that capital structure of company (capital structure) have a significant negative effect on profitability at PT. Mustika Ratu and Subsidiaries. Results of testing the fourth hypothesis; obtained that the hypothesis that firm size (firm size) have a significant positive effect on profitability not acceptable (not tested) in this study. The result of the fifth hypothesis testing; obtained that firm size (firm size) have a significant positive effect on capital structure at PT. Mustika Ratu and Subsidiaries. Then the variable of capital structure has not been tested as intervening variable in relationship between company growth with profitability and also company size with profitability.
PENGARUH FINANCIAL LEVERAGE TERHADAP SYSTEMATIC RISK SAHAM (THE INFLUENCE OF THE FINANCIAL LEVERAGE TO THE SYSTEMATIC RISK OF STOCK) Rahyang Rizal; Dematria Pringgabayu
Juara: Jurnal Riset Akuntansi Vol. 8 No. 2 (2018): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v8i2.107

Abstract

This Research examine the influence of financial leverage measure by Debt Ratio there are Degree of Financial Leverage (DFL), Debt to Total Asset (DTA) and Debt to Equity Ratio (DER) to the systematic risk (beta) of stock, and also examine the difference influence of thus debt ratio to the systematic risk (beta) of stock in normal period and in the global financial crisis in the year of 2008. This research use the data of firms in the manufacture sector which is listed on Indonesia Stock Exchange (Bursa Efek Indonesia) for the year of 2006 untill 2009. Using the purposive sampling method founded 87 firms for the sample. Research analysis use the panel data regression with General Least Square (GLS) method and 95% degree of confidence. The result of this research found that DFL, DTA and DER have a positive influence to the systematic risk (beta) of stock and also found that there is no difference influence of thus debt ratio to the systematic risk (beta) of stock in the normal period and on the global financial crisis in the year of 2008.
IMPLEMENTASI CORPORATE SOCIAL RESPONSIBILITY (CSR) PERGURUAN TINGGI DAN IMPLIKASINYA PADA INTAKE PERGURUAN TINGGI SWASTA DI BALI Putu Novia Hapsari Ardianti; Ni Luh Putu Sandrya Dewi
Juara: Jurnal Riset Akuntansi Vol. 8 No. 2 (2018): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v8i2.108

Abstract

The concept of implementation of Corporate Social Responsibility (CSR) has been applied to the company, although actually every organization, not to mention the college must have social responsibility to the community and environment. For college, the form of social responsibility is formally implicit in Tridharma Perguruan Tinggi in the community. Implementation of wide social responsibility of universities covering the environment, society, business / industry, local government. The main problem in this research is: whether the implementation of CSR affect the Intake of Private Higher Education in Bali. Population in this research is university private that exist in Bali which amounted to 3 universities spread in Denpasar, Badung, and Tabanan. Analysis technique used is logistic regression. Based on the results of the analysis shows that CSR has a positive effect on the Intake of Higher Education. This means that the activity of CSR of Higher Education becomes a separate consideration by the community in choosing a university. The higher the intensity of CSR conducted by universities, the public views that universities have awareness of the community in implementing science and technology so that people will choose the college.
ANALISIS IMPLEMENTASI GOOD CORPORATE GOVERNANCE PADA KOPERASI DI KOTA DENPASAR Gusti Ayu Asri Pramesti; Daniel Raditya Tandio
Juara: Jurnal Riset Akuntansi Vol. 8 No. 2 (2018): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v8i2.109

Abstract

The implementation of good corporate governance (GCG) is required by all business entities. This is very important because it involves transparency and accountability within a company. Deviations from the principles of good corporate governance will have an impact on the manipulation of information by the company. Cooperative is one of the business entities engaged in the field of economy which has always been based on the principle of kinship and economic democracy, because in the application of activities always try to prioritize the interests of its members based on common prosperity. Based on that, then in this research will describe how the implementation of good corporate governance in the cooperative contained in the city of Denpasar. Population in this research is cooperative exist in Denpasar city which amounts 1011 cooperatives. To determine the number of samples used Slovin formula, while the sampling technique used proportional random sampling. This sampling technique is used for the samples taken equally distributed in accordance with the proportions in the areas of North Denpasar, East Denpasar, South Denpasar and West Denpasar. The number of samples is 91 cooperatives.The results of this study is expected to provide an overview of the implementation of good corporate governance in the cooperative in Denpasar. This is very important because good governance is expected to maintain the operational sustainability of the cooperative in the future.
PENGARUH SIKAP BERPERILAKU, NORMA SUBYEKTIF DAN KONTROL PERILAKU PERSEPSIAN PADA MINAT BERWIRAUSAHA I Putu Mega Juli Semara Putra; Ni Made Rai Juniariani
Juara: Jurnal Riset Akuntansi Vol. 8 No. 2 (2018): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v8i2.110

Abstract

This research aims to determine the effect of attitudes towards behavioral, subjective norms, and perceived behavioral control on entrepreneurship interests. The data used are primary data in the form of answers to questionnaires distributed to students of Accounting Department at Faculty of Economics, PTS sekota Denpasar by using survey method. Selection of sample using slovin formula so that obtained by 337 samples. The research using multiple linear regression analysis. The hypothesis test results are the (1) attitudes towards behavioral have positive effect on entrepreneurship interest (2) subjective norm have positive effect on interest to behave and (3) perceived behavioral control have positive effect on entrepreneur interest.
ANALISIS PENGARUH PENERAPAN SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA KARYAWAN HOTEL BERBINTANG DI KOTA DENPASAR Ni Putu Shinta Dewi; Ni Putu Lisa Ernawatiningsih
Juara: Jurnal Riset Akuntansi Vol. 8 No. 2 (2018): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v8i2.111

Abstract

This study aims to determine the effect of applying the effectiveness of accounting information systems, utilization of accounting information systems and suitability of tasks with accounting information systems to the performance of star hotel employees in the city of Denpasar. Determination technique of sample used in this research is technique of non probability sampling that is by purposive sampling. Criteria used as the basis of sample selection in this study are employees who work in the department of accounting, marketing and personnel at 3 and 4 star hotels in Denpasar City. Based on these criteria then obtained 105 samples used in this study. Data analysis technique used in this research is multiple regression analysis, with result of analysis obtained result that only variable effectiveness of accounting information system which have positive effect to hotel employee performance in Denpasar City.
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP CORPORATE SOCIAL RESPONSIBILITY Ni Made Sunarsih; Ni Wayan Rian Kumarantini
Juara: Jurnal Riset Akuntansi Vol. 8 No. 2 (2018): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v8i2.112

Abstract

Disclosure of social responsibility or Corporate Social Responsibility (CSR) of a company is influenced by the financial performance of a company. The purpose of this study is to determine the effect of financial performance and Firm Size on CSR. This study uses data on property and real estate companies listed on the Indonesia Stock Exchange 2013-2016. Sample in this research is 23 company with amount of observation 92 data. Data analysis technique used in this research is multiple regression analysis.The result of hypothesis testing shows that the variable of Current Ratio, Debt to Equity Ratiodan Net Profit Margin has no effect on CSR disclosure. As for variable Total Asset Turnover and Firm Size have positive effect to CSR.

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