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"Vol. 11 No. 2 (2021): Juara: Jurnal Riset Akuntansi"
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<![CDATA[Pengaruh Kepemilikan Keluarga Terhadap Kinerja Keuangan Perusahaan: Efek Moderasi dari Keterlibatan Keluarga ]]>
<![CDATA[Melati Oktafiyani]]>;
<![CDATA[Jesica Viranco Intan Miranda]]>;
<![CDATA[Nila Tristiarini]]>;
<![CDATA[St. Dwiarso Utomo]]>
<![CDATA[ Juara: Jurnal Riset Akuntansi Vol. 11 No. 2 (2021): Juara: Jurnal Riset Akuntansi ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar ]]>
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DOI: 10.36733/juara.v11i2.2832
<![CDATA[This study aims to analyze the moderating role of family involvement on the effect between family ownership on financial performance while taking into consideration the characteristic of the company (size). Using time series dataset, this study covers a sample of 32 public companies (288 company-years) listed on the Indonesian Stock Exchange (IDX) over the period 2010-2018. The family business category is defined as FPEC-Scale (Power Dimensions). The finding shows that family ownership positively affects the financial performance. In addition, the other findings indicate that the more the family is involved in the management and corporate governance, the more financial performance appears to be sustained over the long term. On the other hand, the relationship of family ownership and financial performance is moderated by family involvement. It emphasizes the importance of holding CEO positions in the family business by family members, in particular founders, in order to achieve better financial performance.]]>
<![CDATA[Is There A Role For Earnings Management in Dividend Policy? ]]>
<![CDATA[Alwan Sri Kustono]]>;
<![CDATA[Rendy Mirwan Aspirandi]]>;
<![CDATA[Bryan Chandra Varisa]]>
<![CDATA[ Juara: Jurnal Riset Akuntansi Vol. 11 No. 2 (2021): Juara: Jurnal Riset Akuntansi ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar ]]>
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DOI: 10.36733/juara.v11i2.2833
<![CDATA[The study examines whether the dividend policy is affected by managerial ownership, free cash flow, or earnings management and the role of earnings management, such as mediating variables. Five hypotheses were tested with path analysis. Testing uses SmartPLS version 3.2.9. The population was the manufacturing companies in 2014-2018. The research period is limited to 2018 to avoid Covid 19 impact. There are 125 year-firms observations used to confirm the hypotheses. The result shows managerial ownership and free cashflows affect dividend policy and earnings management. Earnings management is not a mediating variable. This result rejects the previous research results, which concluded that earnings management influences dividend policy. The implication is earnings management is not a good explanation to see changes in dividend policy. Earnings management is challenging to plan dividend policy. Further researchers need to pay attention to the measurement of various types of earnings management that are more precise in management policies.]]>
<![CDATA[Pengaruh Pelaporan Terintegrasi Terhadap Kualitas Laba Dengan Biaya Keagenan Sebagai Pemoderasi ]]>
<![CDATA[Katarina Alvina]]>;
<![CDATA[Hendra Wijaya]]>
<![CDATA[ Juara: Jurnal Riset Akuntansi Vol. 11 No. 2 (2021): Juara: Jurnal Riset Akuntansi ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar ]]>
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DOI: 10.36733/juara.v11i2.2834
<![CDATA[Integrated reporting combines information about company's governance, performance, strategy, and future prospects that reflect the company's activities. As the voluntary integrated reporting practice increases, the global issue related to that is about the integrated reporting’s future implications, particularly the accounting information. In Indonesia, companies that are ready for integrated reporting are the winners the Sustainability Reporting Awards (SRA). Implementation of integrated reporting can improve earnings quality. This research is to provide evidence for the effect of integrated reporting on earnings quality and the moderating effect agency costs in it. The research design is a quantitative research using secondary data sources from company’s annual reports. The research object are Indonesian non-financial sector companies that are winners and non-winners of the 2015-2019 SRA which are registered in the IDX fact book 2019. This research used a moderation regression analysis model. The research contributed to three new findings: (a) integrated reporting has no effect on earnings quality; (b) agency costs weaken the effect of integrated reporting on earnings quality in non-financial sector companies; and (c) agency costs strengthen the effect of integrated reporting on earnings quality in SRA companies.]]>
<![CDATA[Niat Investor di Bali Dalam Memilih Saham di Masa Pandemi Covid-19 ]]>
<![CDATA[Komang Fridagustina Adnantara]]>
<![CDATA[ Juara: Jurnal Riset Akuntansi Vol. 11 No. 2 (2021): Juara: Jurnal Riset Akuntansi ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar ]]>
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DOI: 10.36733/juara.v11i2.2835
<![CDATA[The COVID-19 pandemic has made Bali's economy slump. However, the growth of stock investors in Bali increased by 76.14 percent at the end of 2020, and the value of share ownership in Bali grew by 74.78 percent. This study aims to determine the effect of Subjective Norms, Perceived Behavioral Control, Quality of Accounting Information, and Unsystematic Risk Perception on the Investor Intention in Bali to choose stocks during the Covid-19 pandemic. The dependent variable in this study is the intention of investor in stock selection, while the independent variables consist of Subjective Norms, Perceived Behavioral Control, Quality of Accounting Information, and Unsystematic Risk Perception. The respondents in this study was consisted of 199 individual investors. The sampling technique was done by convenience sampling technique, and the data was analyzed by using multiple linear regression analysis method. The test results show that the Subjective Norm and Quality of Accounting Information have a significant effect on Investor Intentions in Stock Selection. Meanwhile, The Perceived Behavioral Control and Unsystematic Risk Perception does not have significant effect on Investor Intention in Stock Selection.]]>
<![CDATA[Pengaruh Whistleblowing dan Penerapan Hukum Karma Phala Pada Pencegahan Kecurangan di LPD Se-Kota Denpasar ]]>
<![CDATA[Ni Ketut Muliati]]>;
<![CDATA[Ni Wayan Yuniasih]]>;
<![CDATA[Putu Deddy Samtika Putra]]>
<![CDATA[ Juara: Jurnal Riset Akuntansi Vol. 11 No. 2 (2021): Juara: Jurnal Riset Akuntansi ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar ]]>
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DOI: 10.36733/juara.v11i2.2836
<![CDATA[Fraud is a problem that is often faced, one of which is the Village Credit Institution. This study wants to examine the effect of whistleblowing and the application of the law of karma phala on fraud prevention. This research was conducted on 34 LPDs in Denpasar City. Research respondents used 84 LPD employees who were determined by the non-probability sampling method. Multiple regression analysis is used to test the research hypothesis. The results showed that whistleblowing and the application of the law of karma phala had a positive effect on fraud prevention in the Denpasar City LPD. KNKG (2008) states that the effectiveness of whistleblowing will increase the participation of the community and company employees to dare to act in the context of preventing fraud and corruption by reporting to the authorities. Individuals who believe in the law of karma phala will avoid unlawful acts.]]>
<![CDATA[Peran Moderasi Corporate Social Responsibility Pada Return on Equity dan Net Profit Margin Terhadap Harga Saham ]]>
<![CDATA[Handini Ayu Absari]]>;
<![CDATA[Hayu Wikan Kinasih]]>
<![CDATA[ Juara: Jurnal Riset Akuntansi Vol. 11 No. 2 (2021): Juara: Jurnal Riset Akuntansi ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar ]]>
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DOI: 10.36733/juara.v11i2.2838
<![CDATA[This study aims to determine whether there is an effect of Return On Equity (ROE) and Net Profit Margin (NPM) on stock prices, moderated by the Corporate Social Responsibility (CSR). The object of this study are companies listed on the Indonesia Stock Exchange (IDX) that use the GRI index over the period 2017 to 2019 to disclose their sustainability reports. By using purposive sampling, this study obtained 34 companies as sample, with the number of observation as much as 102 data. Data were analyzed using moderated regression analysis. The results of this study prove that ROE and NPM has a significant effect on stock prices and CSR proven in moderating the relationship between ROE and NPM on stock prices.]]>
<![CDATA[Evaluasi Kebijakan Akuntansi Biaya Pinjaman Atas Aset Tetap di Indonesia ]]>
<![CDATA[I Kadek Arik Juana Putra]]>;
<![CDATA[Amrie Firmansyah]]>
<![CDATA[ Juara: Jurnal Riset Akuntansi Vol. 11 No. 2 (2021): Juara: Jurnal Riset Akuntansi ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar ]]>
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DOI: 10.36733/juara.v11i2.2924
<![CDATA[This study aims to determine the implementation of loan cost accounting policies on fixed assets in food and beverage sub-sector companies in Indonesia. Based on purposive sampling, a sample of 18 companies was obtained. The research data is sourced from the financial statements of food and beverage sub-sector companies listed on the IDX from 2012 to 2019 which were obtained from www.idx.co.id and https://www.idnfinancials.com. This study employs a qualitative method with a content analysis approach and interviews. The content analysis method is used to obtain information on the application of borrowing cost accounting policies on property, plant and equipment and information regarding the disclosure of the amount of capitalized borrowing costs and capitalization rates. In addition, the interview method was carried out as a follow-up to obtain the views of experts to elaborate the results of the content analysis on the disclosure of fixed asset loan cost accounting policies. This study concludes that there are 15 out of 18 companies that do not meet the requirements for disclosure of borrowing costs on fixed assets as regulated in PSAK 26.]]>
<![CDATA[Efektivitas Pengungkapan Corporate Social Responsibility, Leverage Operasi, Umur Perusahaan dan Tingkat Inflasi Terhadap Profitabilitas Perusahaan ]]>
<![CDATA[Putu Purnama Dewi]]>;
<![CDATA[I Dewa Gede Baswarasasika]]>
<![CDATA[ Juara: Jurnal Riset Akuntansi Vol. 11 No. 2 (2021): Juara: Jurnal Riset Akuntansi ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar ]]>
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DOI: 10.36733/juara.v11i2.2925
<![CDATA[This study aims to identify the effect of disclosure of Corporate Social Responsibility (CSR), Operating Leverage, Inflation Rate, Company Age towards the profitability of manufacturing sector of the 2017-2019 in Indonesian Stock Exchange (BEI) period. The number of sample in this research are 26 manufacturing companies in the consumer good listed in BEI in 2017-2019, The analytical techniques utilized in this study is multiple linear regression analysis. The outcome of this research is illustrate about the CSR significantly effects the probability of these companies as seen from the assessment of the CSR indicators which were relatively good from each category (Economy, Environment, Social, Human Rights, Society, and Responsibility for the Product), Operating Leverage, asset, equity possessed have immense effect on the growth of profitability, Inflation and company age rate seen from t result has no affect on profitability.]]>
<![CDATA[Do Individual Characteristics and Bystander Effect Increase The Accounting Fraud? ]]>
<![CDATA[Ni Luh Putu Noviyanti]]>;
<![CDATA[Ni Wayan Rustiarini]]>;
<![CDATA[Ni Putu Shinta Dewi]]>
<![CDATA[ Juara: Jurnal Riset Akuntansi Vol. 11 No. 2 (2021): Juara: Jurnal Riset Akuntansi ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar ]]>
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DOI: 10.36733/juara.v11i2.2926
<![CDATA[Penelitian ini bertujuan untuk mengkaji pengaruh karakteristik individu dan fenomena bystander effect terhadap kemungkinan terjadinya kecurangan. Karakteristik individu ditinjau dari moralitas dan sifat kepribadian Machiavellian. Penelitian ini merupakan penelitian survei. Kuesioner diberikan kepada 256 pengelola Lembaga Perkreditan Desa (LPD) di Kabupaten Bangli. Data dianalisis menggunakan regresi linear berganda. Hasil pengujian empiris mengungkapkan bahwa hanya variabel moralitas dan bystander effect yang meningkatkan kecenderungan kecurangan akuntansi. Variabel sifat Machiavellian tidak berpengaruh terhadap kecenderungan kecurangan akuntansi. Secara praktis, hasil penelitian ini mengonfirmasi peran karakteristik individu dan bystander effect terhadap kecenderungan terjadinya kecurangan akuntansi, khususnya pada organisasi keuangan LPD. Temuan ini sekaligus memberi bukti empiris kepada pimpinan LPD untuk mempertimbangkan karakteristik individu dalam memposisikan individu pada jabatan terkait pengelolaan keuangan LPD.]]>
<![CDATA[Intellectual Capital dan Modal Sosial Dalam Mendorong Kinerja Perusahaan ]]>
<![CDATA[Ni Nyoman Ayu Suryandari]]>;
<![CDATA[Gde Bagus Brahma Putra]]>;
<![CDATA[Ni Nyoman Novia Pratiwi]]>
<![CDATA[ Juara: Jurnal Riset Akuntansi Vol. 11 No. 2 (2021): Juara: Jurnal Riset Akuntansi ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar ]]>
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DOI: 10.36733/juara.v11i2.2927
<![CDATA[This study examines intellectual capital and social capital in encouraging company performance. Companies are not able to win the competition only by relying on tangible assets. OJK stated that in the fourth quarter of Indonesia's banking performance decreased, the ROA of the banking industry in December 2014 was 2.85 and in November 2015 it was 2.30. Weak human resource competencies where the company only focuses on optimizing tangible resources but does not pay attention to intellectual capital and social capital in creating competitive advantage capabilities for the company. used a number of 42 banking companies on the Indonesia Stock Exchange obtained based on purposive sampling technique. With multiple linear regression analysis, the results showed that the variables of human capital, structural capital, customer capital and social capital were able to improve company performance.]]>
