KRISNA: Kumpulan Riset Akuntansi
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PENGARUH TIME PRESSURE, TINDAKAN SUPERVISI, AUDIT RISK, MATERIALITAS, PROSEDUR REVIEW, DAN KESADARAN ETIS TERHADAP PENGHENTIAN PREMATUR ATAS PROSEDUR AUDIT DI BPK-RI PERWAKILAN BALI
No full textAbstract
The purpose of this study was to examine the effects of time pressure, audit risk, materiality, review procedures, and ethical awareness of premature termination of audit procedures. The research was conducted at
BPK-RI Bali Representative. The number of samples used were 50 respondents. Data analysis techniques used
in this study are instrument test, classical assumption test, and multiple linear regression analysis. Time pressure test results have a positive effect on premature termination of audit procedures. Supervision actions have
a negative effect on premature termination of audit procedures. Audit risk positively affects the premature termination of audit procedures. Materiality positively affects premature discontinuation of audit procedures.
Review procedures negatively impact the premature termination of audit procedures. Ethical awareness negatively affects the premature discontinuation of audit procedures.
Keywords: time pressure, supervision actions, audit risk, materiality, review procedures, ethical awareness,
premature discontinuation of audit procedure
PENGARUH MORAL REASONING, SKEPTISISME PROFESIONAL AUDITOR, TEKANAN KETAATAN DAN SELF-EFFICACY TERHADAP KUALITAS AUDIT
No full textKualitas audit sebagai suatu kondisi dimana auditor akan menemukan dan melaporkan pelanggaran dalam sistem akuntansi auditee. Temuan pelanggaran mengukur kualitas audit yang berkaitan dengan pengetahuan dan keahlian auditor, sedangkan pelaporan pelanggaran tergantung pada dorongan auditor untuk mengungkapkan pelanggaran tersebut. Penelitian ini bertujuan untuk mengetahui pengaruh moral reasoning, skeptisisme profesional auditor, tekanan ketaatandan self efficacy terhadap kualitas audit (studi kasus pada BPKP dan BPK RI Provinsi Bali). Penentuan sampel menggunakan metode sampling jenuh dan responden yang digunakan dalam penelitian ini adalah 85 Auditor pada Kantor BPKP dan BPK RI Perwakilan Provinsi Bali. Teknik analisis yang digunakan adalah analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa variabel moral reasoning dan tekanan ketaatan tidak berpengaruh terhadap kualitas audit. Variabel skeptisisme profesional auditor dan self-efficacy berpengaruh positif terhadap kualitas audit.
Kata kunci :Moral reasoning, skeptisisme profesional auditor, tekanan ketaatan, self-efficacy, kualitas audit
PROFITABILITAS, PERTUMBUHAN PERUSAHAAN DAN UKURAN PERUSAHAAN SEBAGAI DETERMINAN STRUKTUR MODAL
No full textThe purpose of this research is; analyze and explain the effect of profitability on the capital structure, analyze and explain the effect of growth rate (growth) on capital structure, analyze and explain the effect of profitability to the wide company at PT. Mustika Ratu and Subsidiaries. In this research data analysis technique using Partial Least Square (PLS) approach. PLS is a model of Structural Equation Modeling (SEM) equations based on components or variants. Based on hypothesis testing found that profitability have a significant negative effect on capital structure at PT. Mustika Ratu and Subsidiaries. This is indicated by the value of coefficient of -0.20860009 with the value of t-statistics of 14.465286 above the critical value of 1.96, so it shows that the higher the profitability of a company will lower the value of the company's capital structure. Growth rate (growth) has a significant negative effect on capital structure at PT. Mustika Ratu and Subsidiaries. This shows that the higher the company's growth will decrease the value of the company's capital structure. This is indicated by the coefficient value of -0.300925 with a t-statistic value of 20.32658 above the critical value of 1.96, so this indicates that the higher growth rate (a company) will lower the value of the company's capital structure, and firm size (size) have a significant positive effect on capital structure at PT. Mustika Ratu and Subsidiaries. This shows that the higher the size (size) of a company will increase the company's capital structure. This condition is shown by the coefficient value of 0.660465 with the value of t-statistics of 29.89193 (larger 1.96).
Keywords: Capital Structure. Profitability, Corporate Growth, Company Siz
ANALISIS TINGKAT KESEHATAN LEMBAGA PERKREDITAN DESA (LPD) DITINJAU DENGAN METODE CAPITAL, ASSETS, MANAGEMENT, EARNING DAN LIQUIDITY (Studi Kasus Pada LPD Di Kecamatan Kuta)
No full textAbstrak
Lembaga Perkreditan Desa (LPD) merupakan lembaga keuangan milik desa pekraman yang telah berkembang, memberikan manfaat sosial, ekonomi dan budaya kepada warganya, sehingga perlu dibina, ditingkatkan kinerjanya dan dilestarikan keberadaannya. Adapun perumusan masalah dalam penelitian ini adalah Bagaimana tingkat kesehatan Lembaga Perkreditan Desa (LPD) Desa Adat Kuta di Kecamatan Kuta ditinjau dengan metode CAMEL (Capital, Asset, Management, Earning, dan Liquidity)?" Teknik analisis data yang digunakan berdasarkan Peraturan Gubernur Bali Tanggal 7 Maret 2013 No. 11 Tahun 2013 Tentang Tata Cara Penilaian Kesehatan LPD dengan metode yang digunakan adalah CAMEL (Capital, Asset, Earning, Management, Liquidity). Hasil penelitian dikategorikan sehat dengan nilai CAMEL sebesar 97,05. Rasio permodalan sebesar 13,28%, KAP sebesar 2,67%, CPRR sebesar 105%, Manajemen sebesar 93, ROA sebesar 4,27%, BOPO sebesar 72,5%, alat likuid sebesar 12,74% dan LDR sebesar 93,48%.
Kata kunci: Capital, Assets, Management, Earning, Liquidit
FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2012-2016
No full textThe manufacturing company's profit information is useful for the right decision-making. This study aims to determine the effect of leverage, liquidity, audit firm reputation, conservatism, investment opportunity set (IOS), independent commissioner and institutional ownership of earnings quality at manufacturing companies listed in Indonesia Stock Exchange (IDX) period 2012-2016. This research also use control variable that is return on asset (ROA). The sampling method used is purposive sampling technique. The sample used is as many as 100 manufacturing companies listed on the IDX. Data analysis in this research use multiple linear regression analysis. The results of this study indicate that leverage, liquidity, conservatism, independent commissioner and institutional ownership have no effect on earnings quality either using control variable or without control variable. Investment opportunity set variables affect the quality of earnings when testing without using control variables. While when tested by using control variables, investment opportunity set has no effect on earnings quality. Audit firm reputation has an effect on the quality of earnings both when using control variables and without control variables.
Keywords: Earnings quality, leverage, liquidity, audit firm reputation, conservatism, investment opportunity set (IOS), independent commissioner, institutional ownershi
WISATA, FASILITAS, BIAYA PERJALANAN DAN PROMOSI PENGARUHNYA TERHADAP KUNJUNGAN WISATAWAN PADA OBYEK WISATA PANTAI PLENGKUNG DI KABUPATEN BANYUWANGI PROPINSI JAWA TIMUR (UPAYA PEMBERDAYAAN PENGUSAHA LOKAL SEKTOR PARIWISATA)
No full textAbstract
The development of the tourism industry is currently growing very rapidly , giving competition atmosphere in the tourism industry. Various attempts were made by the government and other actors in the field of tourism services to make their area as an option for tourists . Therefore , please note that every traveler has a view or a different perception . In this study , the authors attempted to analyze the factors that affect tourist arrivals in tourist attraction “Plengkung Beach†in Banyuwangi based on marketing mix ( product , place, , price and promotion ). The population in this study are tourists who were in Plengkung Beach . Techniques used in the sampling in this study with accidental sampling is a non-probability sampling . The number of samples taken 114 respondents . The method of data collection is done by dividing the questionnaire to the respondent to be filled. The analytical tool used in this study is OLS linear regression analysis using SPSS 16.0 , obtained from the data processing that a significant difference between the marketing mix with the number of tourists visiting the Plengkung Beach in Banyuwangi , while the variables that significantly proven affectly are service quality, facilities, travelling cost and promotion.
Key words : service quality, tourist attraction, tourism facility, travelling cost, tourism promotion, tourist arrivals
PENGARUH PENGENDALIAN INTERN TERHADAP EFEKTIVITAS PENYALURAN KREDIT PADA LEMBAGA PERKREDITAN DESA (LPD) DI KECAMATAN ABIANSEMAL KABUPATEN BADUNG
No full textABSTRACT
This study aimed to analyze the influence of each independent variable on the dependent variable in the Village Credit Institutions (LPD) in the district of Badung regency Abiansemal. Samples used as many as 34 LPD with 68 respondents, the determination of non-probability samples using a method that is saturated samples. Data analysis technique used is multiple linear regression, which preceded the validity, reliability and classic assumption test including normality test, test multicoloniarity and heteroscedasticity test. Results of testing the hypothesis in mind that the internal control positive and significant impact on the effectiveness of lending in Village Credit Institutions (LPD) in the district of Badung regency Abiansemal either partially or simultaneously.
Keywords: control environment, risk assessment, control activities, information and communication, monitoring and the effectiveness of the loan portfolio
PENGARUH KAPASITAS SUMBER DAYA MANUSIA DAN PENGENDALIAN INTERN AKUNTANSI PADA PELAPORAN KEUANGAN SATUAN KERJA PERANGKAT DAERAH (SKPD) KABUPATEN GIANYAR
No full textAbstract
The current government institutions must follow accounting developments because users of information, especially the public demand that accountability and transparency be done. Local governments are obliged to publish information in the financial statements as a basis for decision making. Thus, the published information should be useful to the users. Information will be useful if the information is understood and can be used by users and users to trust the information. This study aims to examine the effect of human resource capacity and internal control on the financial reporting of regional work units in Gianyar regency. Population in this research is all employee in SKPD Government of Gianyar regency with method of determination of saturated sample with criterion of determination of sample which will be used in this research is 32 office of Local Government Device Unit (SKPD) Gianyar which carry out accounting finance function. Data analysis technique which is used in this research is multiple linier regression analysis technique. Based on the results of the analysis conducted then obtained the conclusion that the variable capacity of human resources and internal control affects the financial reporting unit of work device area in Gianyar regency.
Keywords: human resource capacity and internal contro
KESADARAN, PENGETAHUAN DAN PEMAHAMAN SERTA PERSEPSI WAJIB PAJAK SEBAGAI DETERMINAN KEMAUAN MEMBAYAR PAJAK
No full textThe aim of this study ; to examine the effect of awareness of paying taxes on the willingness to pay taxes; test the influence of knowledge and understanding on the willingness to pay taxes and test the influence of taxpayer perceptions on the willingness to pay taxes. This research using survey method with closed questionnaire instrument with respondents as much as 62 employees PDAM Tirta Mangutama Badung regency. Analysis of research data using SEM analysis with Partial Least Square (PLS) approach. The results showed the influence of awareness of paying taxes on the willingness to pay a significant positive tax. Means the higher awareness to pay taxes the willingness to pay higher taxes also. The influence of knowledge & understanding of taxpayers on the willingness to pay taxes have a positive effect is not significant on the willingness to pay taxes. The influence of the taxpayer's perception on the willingness to pay taxes on the willingness to pay positive and significant taxes. Means the higher the taxpayer's perception of tax rules the willingness to pay higher taxes as well.
Keywords: willingness to pay taxes, awareness of paying taxes, knowledge and understanding of tax regulations, and a good perception of the effectiveness of the tax system
PENGARUH RASIO DAN KINERJA KEUANGAN TERHADAP HARGA SAHAM PADA INDEKS LQ45 DI BURSA EFEK INDONESIA (BEI) PERIODE 2015-2016
No full textThis study aims to test whether the ratio analysis consisting of Current Ratio (CR), Debt Equity Ratio (DER), Return on Equity (ROE), and Financial Performance consisting of Earning per share (EPS) have an effect on Stock Price. The population in this study is the company that entered in the index LQ45 in 2015-2016. The sampling technique used in this study is by purposive sampling where the sample is selected on the basis of certain considerations or criteria and the number of samples obtained in the study were 56 companies. The results showed that: (1) Current Ratio has a positive effect on stock prices. (2) .Debt to Equity Ratio does not affect the stock price. (3) .Return on Equity does not affect the stock price (4) .Earning per share has a positive effect on stock prices.
Keywords : Current Ratio, Debt Equity Ratio, Return on Equity, Earning per share, Stock Price