KARMA (Karya Riset Mahasiswa Akuntansi) adalah jurnal ilmiah yang diterbitkan oleh Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar yang bertujuan untuk mempublikasikan hasil penelitian di bidang akuntansi. Lingkup penelitian akuntansi yang dimuat dalam KARMA meliputi akuntansi keuangan, akuntansi manajemen, akuntansi sektor publik, auditing, sistem informasi akuntansi, pasar modal, corporate governance dan perpajakan. Redaksi menerima artikel hasil penelitian akuntansi dalam bahasa Indonesia ataupun bahasa Inggris. Penulis harus menyatakan bahwa artikel belum pernah dipublikasikan atau tidak dalam proses penyuntingan di jurnal berkala lain. Penentuan artikel yang dimuat dalam KARMA akan dilakukan menggunakan system blind review. Mitra bestari bertanggung jawab untuk menelaah artikel yang masuk serta menyampaikan hasil evaluasi kepada penulis artikel.
Prodi Akuntansi Fakultas Ekonomi dan Bisnis Unmas Denpasar
Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, Likuiditas, Dan Pertumbuhan Perusahaan Terhadap Nilai Perusahaan
Nilai perusahaan dijadikan fokus utama dalam pengambilan keputusan oleh investor untuk berinvestasi pada suatu perusahaan. Nilai perusahaan tidak hanya mencerminkan bagaimana nilai intrinsik pada saat ini tetapi juga mencerminkan prospek dan harapan akan kemampuan perusahaan tersebut dalam meningkatkan nilai kekayaannya di masa depan. Nilai perusahaan dapat diartikan sebagai nilai pasar. Suatu perusahaan dapat dikatakan mempunyai nilai yang baik jika kinerja perusahaan juga baik. Tujuan dari penelitian ini adalah untuk menganalisis pengaruh profitabilitas, leverage, ukuran perusahaan, likuiditas, dan pertumbuhan perusahaan terhadap Nilai perusahaan. Penelitian ini dilakukan pada perusahaan property and real estate yang terdaftar di Bursa Efek Indonesia periode 2017-2019. Sampel diperoleh dengan metode purposive sampling. Berdasarkan metode tersebut diperoleh sebanyak 37 perusahaan sebagai sampel. Teknik analisis data yang digunakan adalah analisis linier berganda. Hasil penelitian menunjukan bahwa leverage berpengaruh positif, ukuran perusahaan dan likuiditas berpengaruh negatif terhadap nilai perusahaan. sedangkan profitabilitas dan pertumbuhan perusahaan tidak berpengaruh terhadap nilai perusahaan.
Faktor-Faktor Yang Mempengaruhi Audit Delay Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2020
Penelitian ini bertujuan untuk mengetahui faktor-faktor yang berpengaruh terhadap audit delay pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2018-2020. Penentuan sampel menggunakan metode purposive sampling dan diperoleh sebanyak 91 sampel perusahaan manufaktur dengan tiga tahun pengamatan sehingga diperoleh jumlah pengamatan sebanyak 273 perusahaan. Teknik analisis data yang digunakan adalah analisis regresi linier berganda. Hasil penelitian menunjukan bahwa ukuran perusahaan, solvabilitas dan opini audit tidak berpengaruh terhadap audit delay. Sedangkan profitabilitas dan reputasi auditor berpengaruh positif terhadap audit delay. Penelitian selanjutnya dapat mengembangkan penelitian ini dengan menggunakan variabel lain yang secara teori mempunyai pengaruh terhadap audit delay.
Pengaruh Locus Of Control, Self Esteem, Skeptisme, Ethical Sensitivity, Dan Self Efficacy Terhadap Audit Judgment Pada Kantor Akuntan Publik Di Bali
Penelitian ini bertujuan untuk menganalisis pengaruh locus of control internal, locus of control eksternal, harga diri, skeptisisme, sensitivitas etika dan self-efficacy terhadap penilaian audit pada Kantor Akuntan Publik di Provinsi Bali. Populasi dalam penelitian ini adalah 17 Kantor Akuntan Publik di Bali yang terdaftar dalam direktori IAPI. Dalam penelitian ini penulis menggunakan metode non-probability sampling, sedangkan teknik pengambilan sampel yang digunakan adalah sampling jenuh, yaitu teknik pengambilan sampel bila seluruh anggota populasi digunakan sebagai sampel, dengan sampel sebanyak 73 auditor pada Kantor Akuntan Publik. di Bali. Teknik analisis data yang digunakan adalah analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa locus of control internal, harga diri dan skeptisisme berpengaruh positif terhadap audit judgement, locus of control eksternal berpengaruh negatif terhadap audit judgement, sedangkan sensitivitas etika dan self-efficacy tidak berpengaruh terhadap audit judgement
Pengaruh Kepemilikan Institusional, Leverage, Ukuran Perusahaan Dan Profitabilitas Terhadap Manajemen Laba
Penelitian ini bertujuan untuk menguji kembali pengaruh kepemilikan institusional, leverage, ukuran perusahaan dan profitabilitas terhadap manajemen laba pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2017-2020. Populasi dalam penelitian ini adalah 166 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama periode 2017-2019 dengan sampel penelitian yang memenuhi kriteria 64 perusahaan dalam 3 tahun pengamatan sehingga total sampel yang diolah adalah 192 pengamatan. Pengambilan sampel menggunakan metode non probability sampling dengan teknik purposive sampling dan alat uji yang digunakan adalah analisis regresi linier berganda. Hasil penelitian ini membuktikan bahwa kepemilikan institusional dan ukuran perusahaan tidak berpengaruh terhadap manajemen laba pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017-2019. Sedangkan leverage dan profitabilitas berpengaruh positif terhadap manajemen laba pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017-2019.
Pengaruh Return On Asset, Current Ratio, Debt To Equity Ratio Dan Investment Opportunity Set Terhadap Return Saham Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2020
Return saham merupakan tingkat keuntungan yang akan diperoleh investor yang menanamkan dananya di pasar modal. Laporan keuangan perusahaan merupakan bahan utama untuk menentukan investasi berupa saham melalui analisis fundamental. Beberapa teknik yang dapat diterapkan dalam menganalisis data keuangan untuk mengevaluasi posisi perusahaan antara lain analisis rasio keuangan. Penelitian ini bertujuan untuk mengetahui pengaruh Return On Assets (ROA), Current Ratio (CR), Debt on Equity Ratio (DER) dan Investment Opportunity Set (IOS) terhadap return saham pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). untuk periode 2018. -2020. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2018-2020 melalui website www.idx.co.id. Teknik pengambilan sampel dalam penelitian ini menggunakan metode purposive sampling. Sampel yang digunakan adalah 134 perusahaan dengan jumlah observasi 402 dan teknik analisis yang digunakan adalah uji statistik deskriptif, analisis regresi linier berganda, uji asumsi klasik dan uji kelayakan model.Hasil analisis menunjukkan bahwa Return on Assets (ROA), Current Ratio (CR) dan Debt on Equity Ratio (DER) tidak berpengaruh terhadap return saham, sedangkan Investment Opportunity Set (IOS) berpengaruh positif terhadap return saham.
Pengaruh Profitabilitas, Likuiditas, Kualitas Audit, Corporate Governance Dan Ukuran Perusahaan Terhadap Penghindaran Pajak Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Periode 2018-2020
Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, likuiditas, kualitas audit, corporate governance dan ukuran perusahaan terhadap penghindaran pajak. Sampel yang digunakan adalah 91 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2018-2020. Penentuan sampel menggunakan teknik purposive sampling. Teknik analisis data yang digunakan adalah analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa variabel profitabilitas dan ukuran perusahaan berpengaruh positif terhadap penghindaran pajak. Sedangkan variabel kualitas audit dan komisaris independen berpengaruh negatif terhadap penghindaran pajak. Dan variabel likuiditas dan komite audit tidak berpengaruh terhadap penghindaran pajak. Untuk penelitian selanjutnya, penelitian ini dapat dikembangkan dengan menggunakan variabel lain yang memiliki pengaruh terhadap penghindaran pajak
Pengaruh Kepemilikan Saham, Profitabilitas, Leverage, Ukuran Perusahaan Dan Likuiditas Terhadap Kebijakan Dividen Perusahaan Manufaktur
Dividend policy is used in making decisions regarding the profit earned by the company at the end of the year whether it will be distributed to shareholders in the form of dividends or will be retained to increase capital for investment financing in the future. This study aims to determine the effect of stock ownership, profitability, leverage, firm size and liquidity on dividend policy in manufacturing companies listed on the Indonesia Stock Exchange in 2018 – 2020. The research population was 196 manufacturing companies with purposive sampling technique in determining the sample, namely 42 research samples so that the total sample during 2018-2020 was 126 company units. The analytical tool used is multiple regression analysis. The results showed that the leverage variable had a negative effect on dividend policy, the liquidity variable had a positive effect on dividend policy, while stock ownership, profitability and firm size had no effect on dividend policy.
Pengaruh Batasan Waktu Audit, Pengetahuan, Independensi, Due Professional Care, Pengalaman Terhadap Kualitas Audit Pada KAP Di Bali
This research aims to test and obtain empirical evidence of the influence of audit time constraints, accounting and auditing knowledge, independence, due professional care,and experience on audit quality. The population in this study is all auditors working at public accounting firms in Bali Province registered with IAPI 2021. The samples used are as many as 105 auditors obtained based on purposive sampling method, which is a sampling technique with certain criteria. The data used in this study is primary and secondary data. Data collection techniques using questionnaires. The analysis technique used is multiple linear regression analysis. The results showed that that the time limit of auditing, and knowledge of accounting and auditing had no effect on the quality of audits. While independence, due professional care,and experience positively affect the quality of audits.
Anak Agung Putu Gede Bagus Arie Susandya
Pengaruh Ukuran KAP, Pergantian Auditor, Umur Perusahaan, Fee Audit dan Profitabilitas Terhadap Audit Report
This study aims to examine and obtain empirical evidence regarding the effect of KAP size, auditor switching, firm age, audit fees and profitability on audit report lag. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange for the period 2018-2020. Determination of the sample using purposive sampling method and obtained as many as 50 samples of manufacturing companies with a total of 150 observations. The data analysis technique used is multiple linear regression analysis. The results showed that the firm age variable had a positive effect on audit report lag and the audit fee variable had a negative effect on audit report lag. While the variables of hood size, auditor turnover and profitability have no effect on audit report lag.
Faktor-Faktor Yang Mempengaruhi Kinerja Sistem Informasi Akuntansi Lembaga Perkreditan Desa Sekota Denpasar
This study aims to examine and obtain empirical evidence of the effect of work experience, support from structural officials, user involvement, and personal technical skills on the performance of accounting information systems at the village credit institution (LPD) in Denpasar. The population in this study were all employees of the Denpasar Sekota Village Credit Institution, amounting to 527 people. The sample in this study was 104 respondents who were determined based on purposive sampling technique. The analysis technique used is multiple linear regression analysis. The results showed that work experience, structural support officials had a positive effect on the performance of accounting information systems, while the user involvement variables, personal technical skills had no effect on the performance of accounting information systems.
Pengaruh Profitabilitas, Likuiditas, Leverage, Manajemen Aset, Dan Inflasi Terhadap Nilai Perusahaan Di BEI
Price to Book Value (PBV) is the comparison between the stock price and the book value per share. The higher the PBV, the higher the level of prosperity of the shareholders which is the main goal of a company. One of the main goals of the company is to increase profits which at the same time can increase the value of the company. High stock prices make the value of the company also high. Stock prices in the capital market are formed based on an agreement between investor demand and supply. A high company value will make an investor's confidence will increase, both the current company performance and the company's prospects in the future.This study aims to test and obtain empirical evidence of the Effect of Profitabiliy, Likuidity, Leverage, Management Asset and Inflation on Value of Company at Indonesia Stock Exchange subsector food and baverages.The population in this study is 29 company. The sample in this study were 72 respondents who were determined based on purposive sampling technique. The analysis technique used is multiple linear regression analysis. The results showed that profitability and management asset, had a positive effect on the value of company, while likuidity, leverage, and inflation had no effect on the value of company.
Pengaruh Kebijakan Pajak, Sosialisasi Perpajakan, Kesadaran Wajib Pajak, Tingkat Kepercayaan Wajib Pajak Dan Ketegasan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Di Kantor Pelayanan Pajak Pratama Badung Utara
Tax is the most important source of state revenue and has a significant role in revenue receipts and will be used for national development. 80 percent of Indonesia's state revenue comes from taxes, both central and local taxes. Therefore, tax is an important aspect of the development of the country. The low level of taxpayer compliance is a problem that is still faced by the tax authorities. The main problem is due to the low awareness of taxpayers in fulfilling their tax obligations. This study was conducted to know the effect of tax policy, tax socialization, taxpayer awareness, taxpayer confidence level, and the firmness of tax sanctions on individual taxpayer compliance at the Tax Service Office (KPP) Pratama North Badung.The population in this study were all individual taxpayers who registered at the North Badung Pratama Tax Service Office in 2020, as many as 95,542 people. The sample in this study was 100 individual taxpayers who were determined based on the convenience sampling method. The method of data collection in this study is by using questionnaire. The analytical technique used in this study is multiple linear regression analysis.The results of this study indicated that taxpayer awareness and firmness of tax penalty have a positive effect on individual taxpayer compliance. While, tax policy, taxation socialization, and taxpayer confidence level do not affect individual taxpayer compliance.
Pengaruh Kewajiban Moral Wajib Pajak, Sanksi Pajak, Kualitas Pelayanan Fiskus, Dan Tingkat Pendidikan Wajib Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Di Kantor Pelayanan Pajak Pratama Denpasar Timur
Taxpayer compliance plays a very important role in maximizing tax revenues and taxes are potential role holders as State revenues. Since the covid-19 pandemic that hit Indonesia in 2020 which resulted in indirectly tax revenues in Kantor Pelayanan Pajak Pratama Denpasar Timur decreased from previous years. This study aims to test empirical evidence regarding the influence of taxpayer moral obligations, tax sanctions, the quality of fissure services and the level of taxpayer education on the compliance of private taxpayers at the Kantor Pelayanan Pajak Pratama Denpasar Timur.The population in this study is a private taxpayer registered with Kantor Pelayanan Pajak Pratama Denpasar Timur in 2020. The sample in this study as many as 100 respondents who were calculated using the slovin formula with the sample determination method is the accidental sampling method. The data analysis used in this study is multiple linear regression analysis.The results of this study show that the moral obligations of taxpayers and tax sanctions have a positive and significant effect on the compliance of private taxpayers in the Kantor Pelayanan Pajak Pratama Denpasar Timur. While the quality of fiscus services and the level of taxpayer education have no effect on compliance with personal tax at the Kantor Pelayanan Pajak Pratama Denpasar Timur. Further research could develop this research using other variables that in theory have an influence on the compliance of private taxpayers, such as the financial condition of taxpayers and tax knowledge.
Pengaruh Kecanggihan Teknologi Informasi, Program Pelatihan Pemakai, Keterlibatan Pemakai Dalam Pengembangan SIA, Dan Dukungan Manajemen Puncak Terhadap Kinerja Sistem Informasi Akuntansi Pada Lembaga Perkreditan Desa (LPD) Di Kecamatan Sukawati
Accounting information system performance is the quality and quantity of a collection of human and equipment resources that are arranged to convert accounting data into accounting information for decision making. This study aims to analyze the effect of information technology sophistication, user training programs, user involvement in the development of SIA, and top management support on the performance of accounting information systems at LPD in Sukawati District.Determination of the sample using purposive sampling technique, in order to obtain a total sample of 78 respondents, using questionnaire data collection techniques. The data analysis technique used is multiple linear regression analysis, using Statistical Package for Social Science (SPSS). The results of this study indicate that top management support has a positive effect on the performance of accounting information systems, while the sophistication of information technology, user training programs, and user involvement in the development of SIA have no effect on the performance of accounting information systems.
Kinerja Sistem Informasi Akuntansi Pada Kantor Inspektorat Pemerintahan Kabupaten Badung
Accounting information system performance is a description of the implementation of an activity/program/policy in realizing the goals, objectives, mission, and vision of the organization contained in the accounting information system planning strategy of an organization. This study aims to obtain empirical evidence of the influence of personal technical ability, level of education, user interaction, top management support and work experience on the performance of information systems at the Office of the Government Inspectorate of Badung Regency. The population of this study were all employees at the Office of the Government Inspectorate of Badung Regency which found 87 people. The sample in this study found 50 people who were determined in the purposive sampling method and the data had been analyzed by multiple linear regression. The results showed that the variables of personal technical ability, education level, user interaction, and top management support had no effect on the performance of accounting information systems. While work experience has a positive effect on the performance of accounting information systems. This research is expected to improve the performance of the accounting information system at the Office of the Government Inspectorate of Badung Regency in order to create an effective and organized performance.
Pengaruh Kompleksitas Operasi Perusahaan, Opini Audit, Reputasi KAP, Solvabilitas, Dan Ukuran Perusahaan Terhadap Audit Delay.
Financial statements basically reflect the performance of a company. We can see a good financial report from the relevant information so that it can help users of financial statements in making decisions. The accuracy of companies in publishing financial statements can experience delays due to the audit delay range. Audit delay is the period of completion of the audit process measured from the closing date of the company's books to the date stated in the independent auditor's report. This study aims to examine and obtain empirical evidence of the effect of the complexity of the company's operations, audit opinion, public accounting firm reputation, solvency, and company size on audit delay in manufacturing companies listed on the Indonesia Stock Exchange. The research population is manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. The sample in this study were 73 manufacturing companies which were determined based on the purposive sampling method. The analytical tool used to test the hypothesis is multiple linear regression. The results showed that the complexity of the company's operations had a positive effect on audit delay. Meanwhile, audit opinion, KAP reputation, and solvency have no effect on audit delay and firm size has a negative effect on audit delay. Future research is expected to be able to develop this research again by using other variables which theoretically have more influence on audit delay.
Pengaruh Profitabilitas, Leverage, Good Corporate Governance, Ukuran Perusahaan Dan Asimetri Informasi Terhadap Manajemen Laba Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2018- 2020
Manajemen laba merupakan masalah dalam perusahaan yang muncul karena adanya perbedaan kepentingan antara pemilik perusahaan (principal) dan manajemen (agent). Manajemen laba digunakan untuk mempengaruhi tingkat pendapatan atau laba perusahaan pada waktu tertentu untuk kepentingan manajemen maupun stakeholder. Penelitian ini bertujuan untuk menguji apakah variabel profitabilitas, leverage, good corporate governance, ukuran perusahaan, dan asimetri informasi berpengaruh terhadap terjadinya tindakan manajemen laba.Manajemen laba diukur dengan discretionary accruals menggunakan Modifed Jones Model. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2018 – 2020. Penentuan Sampel menggunakn purposive sampling dan diperoleh sebanyak 110 sampel perusahaan manufaktur. Teknik analisis data yang digunakan adalah analisis linier berganda.Hasil penelitian menunjukan bahwa variabel profitabilitas dan leverage berpengaruh positif terhadap manajemen laba. Komisaris independen berpengaruh negatif terhadap manajemen laba, sedangkan kepemilikan institusional, dewan direksi, ukuran perusahaan dan asimetri informasi tidak berpengaruh terhadap manajemen laba.
Pengaruh Kemampuan Teknik Personal, Dukungan Manajemen Puncak, Program Pelatihan Dan Pendidikan Pemakai, Serta Kepuasan Pengguna Akhir Terhadap Kinerja Sistem Informasi Akuntansi Pada Lembaga Perkreditan Desa (LPD) Di Kecamatan Banjarangkan
Accounting information system performance is an assessment of the accounting information system implementation that used in a company to provide efficient and accurate accounting information in accordance with the company's objectives. This study aims to examine and obtain empirical evidence personal technical ability influence, top management support, user training and education programs, and end user satisfaction on accounting information system performance at Village Credit Institutions (LPD) in Banjarangkan District. The population in this study were LPDs in Banjarangkan District, which amounted to 28 LPDs. The sample in this study amounted to 59 respondents who were taken using a purposive sampling method with the criteria of employees using accounting information systems. The data analysis technique used was multiple linear regression analysis. The results showed that top management support and end-user satisfaction had positive effect on the accounting information systems performance, while personal technical skills and user training and education programs had no effect on the accounting information systems performance.
Faktor-Faktor Yang Mempengaruhi Harga Saham
Stock price is a price formed through the mechanism of demand and supply in the capital trade. Stock prices experience excess demand, so the stock price tends to rise. But on the contrary, if the excess over then the stock price will tend to fall. Investors will assess a stock using fundamental analysis of variables that are expected to affect the stock price. This research aims to test and obtain empirical evidence of the influence of return on assets, debt to equity ratio, price earnings ratio, price to book value and dividends per share on the stock prices of banking companies listed on the Indonesia Stock Exchange. The population of this research is a banking company listed on the Indonesia Stock Exchange in 2018-2020. The sample of the study are 12 banking companies, bringing the total to 36 companies, which is determined based on purposive sampling methods. Analytical tools are used to test hypotheses using multiple linear regression analysis techniques. The results showed that price to book value and dividends per share had a positive effect on stock prices. While return on asset, debt to equity ratio and price earnings ratio have no effect on stock prices.
Pengaruh Laba, Arus Kas, Struktur Modal, Struktur Kepemilikan Dan Investment Opportunity Set (IOS) Terhadap Kebijakan Dividen Pada Perusahaan Yang Membagikan Dividen Di Bursa Efek Indonesia Periode 2017-2019
Dividend policy is a policy that creates a balance between current dividends and future growth so as to maximize stock prices. Dividend policy concerns the issue of the use of profits that are the rights of shareholders or the decision whether the profits earned by the company will be distributed to shareholders as dividends or retained to finance investment in the future. This study aims to examine and obtain empirical evidence of the effect of earnings, cash flow, capital structure, ownership structure and investment opportunity set on dividend policy in companies that distribute dividends on the Indonesian Stock Exchange.The population in this study are companies that only distribute cash dividends on the Indonesia Stock Exchange for period 2017-2019. Sampling in this study using purposive sampling method, obtained 10 samples with a total of 30 observations. The analytical method used is Multiple Linear Regression Analysis.The results showed that earnings had a negative effect on dividend policy, while cash flow, capital structure, ownership structure and investment opportunity set (IOS) had no effect on dividend policy. Future researchers are expected to use a wider sample of companies listed on the Indonesia Stock Exchange.
Pengaruh Ukuran Perusahaan, Corporate Social Responsibility, Solvabilitas, Dan Likuiditas Terhadap Kinerja Keuangan
The purpose of this study was to examine and analyze the effect of firm size, corporate social responsibility, solvency, and liquidity on the financial performance of manufacturing companies (food and beverage sub-sector) listed on the Indonesia Stock Exchange. This research was conducted on food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. The population in this study were 26 companies consisting of manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange in 2018-2020. The sample in this study were 16 companies with a total of 48 observations, using purposive sampling method. The analysis technique used is multiple linear regression analysis. The results showed that firm size had a positive effect on financial performance. Meanwhile, corporate social responsibility, solvency, and liquidity have no effect on financial performance. Further research can develop this research by using other variables that have an influence on financial performance, such as capital adequacy variables and productive asset quality.
Pengaruh Persepsi Wajib Pajak, Sanksi Perpajakan, Pelayanan Fiskus, Self Assessmment, Dan Sosialisasi Perpajakan Tehadap Kepatauhan Wajib Pajak Orang Pribadi Pada KPP Pratama Denpasar Timur
This study aims to determine the effect of taxpayer perceptions, tax sanctions, Fiscus services, self assessment, and tax socialization on individual taxpayer compliance at KPP Pratama Denpasar Timur. The population is 126,692 individual taxpayers and a sample of 100 individual taxpayers as respondents calculated using the Slovin formula. The sampling technique in this study is Accidental Sampling. The data analysis technique used multiple linear regression analysis. The results of this study indicate that the perception of taxpayers, tax sanctions and tax socialization have a positive and significant effect on taxpayer compliance. Meanwhile, the tax service and self-assessment services have no positive and significant effect on taxpayer compliance. Further research can develop this research by adding other variables such as tax amnesty, economic level of taxpayers, tax audit and application of e-filling.
Pengaruh Komitmen Organisasi, Partisipasi Anggaran, Penekanan Anggaran, Sumber Daya Manusia Dan Ketidakpastian Lingkungan Terhadap Kesenjangan Anggaran Pendapatan Dan Belanja Desa (APBdes) Di Kecamatan Penebel
The public sector budget is an instrument of accountability for the management of public funds and the implementation of programs financed by public funds. The use of people's funds in the preparation of the public sector budget requires that budget makers focus on the interests and welfare of the people which leads to the realization of village independence. The budget gap is the difference between the budgeted and realized amounts. The budget gap is thought to occur due to several factors, namely organizational commitment, budget participation, budget emphasis, human resources and environmental uncertainty. This research was conducted at 18 Village Offices in Penebel District, Tabanan Regency. This study used a purposive sampling method where data was collected using a questionnaire and documentation method which was then analyzed using multiple linear regression analysis models. The results of this study indicate that organizational commitment has a negative effect on the budget gap, participation and budget emphasis has a positive effect on the budget gap. Human resources and environmental uncertainty have no effect on the budget gap.
Pengaruh Kesadaran Wajib Pajak, Sosialisasi Perpajakan, Sanksi Perpajakan, Dan Pelayanan Fiskus Terhadap Kepatuhan Wajib Pajak
Taxpayer compliance is an act of complying with the order of payment and tax reporting by the taxpayer. Taxpayers are said to be obedient if they have fulfilled all their tax obligations. This study aims to examine the effect of Taxpayer Awareness, Tax Socialization, Tax Sanctions, and Fiscus Services on Taxpayer Compliance at the KPP Pratama Denpasar Barat.The population in this study were individual taxpayers who were recorded in 2020 at KPP Pratama Denpasar Barat, amounting to 139,712 taxpayers. Sampling was carried out using the convenience sampling method. The number of samples was determined by using the Slovin formula and 100 respondents were obtained. The data analysis technique used in this research is multiple linear regression analysis.The results showed that taxpayer awareness had a positive effect on taxpayer compliance while tax socialization, tax sanctions, and fiscus services had no effect on taxpayer compliance.
Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, Corporate Social Responsibility, Investment Opportunity Set, Dan Akuntansi Lingkungan Terhadap Nilai Perusahaan Sektor Pertambangan Yang Terdaftar Di BEI Tahun 2015-2019
Firm value is an investor's perception of the company's level of success which is often associated with stock prices. Investors see the value of the company as an indicator of the company's prospects in the future and the company's performance in the past. This study aims to examine and obtain empirical evidence of the effect of managerial ownership, institutional ownership, corporate social responsibility, investment opportunity set and environmental accounting on the value of mining sector companies listed on the Indonesia Stock Exchange in 2015-2019.The population in this study are all mining companies listed on the Indonesia Stock Exchange (IDX) in 2015-2019. The sample in this study was 10 mining companies which were determined based on the purposive sampling method. Data were analyzed using multiple linear regression analysis. The results showed that the variables of managerial ownership, institutional ownership, corporate social responsibility, and environmental accounting had no effect on firm value. Meanwhile, the investment opportunity set has a positive effect on firm value. In future research, it is recommended to extend the research period or use the latest year in order to get the latest results and examine different sectors in companies listed on the Indonesia Stock Exchange such as the manufacturing sector.
Kemampuan Corporate Social Responsibility Memoderasi Pengaruh Good Corporate Governance Terhadap Nilai Perusahaan
This study aims to examine and obtain empirical evidence of the effect of Corporate Social Responsibility as a moderating variable in the relationship between managerial ownership, institutional ownership, and independent commissioners and firm value. This study uses a population of 54 companies in the consumer goods industrial sector manufacturing companies listed on the Indonesia Stock Exchange in 2017 to 2019 as many as 54 companies, with the sample selection method used is the purposive sampling method so that the number of samples is 20 companies. The most reliable analysis technique is moderated regression analysis. The results of the study indicate that managerial ownership has a positive effect on firm value. Institutional ownership does not have a positive effect on firm value. Independent commissioners have a positive effect on firm value. Corporate social responsibility is able to moderate the relationship between managerial ownership, institutional ownership and independent commissioners to firm value.
Pengaruh Fraud Triangle, Kesesuaian Kompensasi, Dan Kepuasan Kerja Terhadap Tindakan Kecurangan (Studi Pada LPD Di Kecamatan Tejakula)
Fraud is defined as an act of deception or mistake by a person or entity knowing that such misconduct may result in some unfavorable benefit to the individual or entity or other party. This study aims to examine and obtain the empirical evidence of the effect of fraud triangle (pressure, opportunity, rationalization), compensation suitability, and job satisfaction to on fraudulent act. The population of this study were employees who worked at 15 LPD in Tejakula districts. The sample in this study was 73 employees who were determined based on the purposive sampling method. The analysis tools used are multiple linear regression analysis. The result of this study show that pressure, opportunity, and rationalization positively affects the fraudulent act, while the compensation suitability and job satisfaction negatively affects the fraudulent act.
Pengaruh Sosialisasi Pajak, Pengetahuan Pajak, Kualitas Pelayanan, Sanksi Pajak, Kewajiban Moral Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Di Kecamatan Mengwi Kabupaten Badung
One that affects taxpayer compliance in this study is tax socialization, tax knowledge, service quality, tax sanctions, and moral obligations. This study aims to determine the effect of tax socialization on taxpayer compliance, the effect of tax knowledge on taxpayer compliance, the effect of service quality on taxpayer compliance, the effect of tax sanctions on taxpayer compliance, and the effect of moral obligation on taxpayer compliance. The population in this study were all registered taxpayers in 2020 totaling 2,195,091. The method of determining the sample used in this study was the accidental sampling method so that a sample of 100 respondents was obtained. The analysis used in this research is multiple linear regression analysis technique. The results of this study indicate that the tax socialization variable has a positive and significant effect on taxpayer compliance, the tax knowledge variable has a positive and significant effect on taxpayer compliance, the service quality variable has a positive and significant effect on taxpayer compliance, the tax sanctions variable has a positive and significant effect on compliance. taxpayers, and the moral obligation variable has a positive and significant effect on taxpayer compliance.
Pengaruh Akuntabilitas, Karakteristik Personal Auditor, Pengalaman Auditor, Dan Skeptisme Profesional Terhadap Kualitas Audit Pada Kantor Akuntan Publik Di Bali
Audit quality is the probability that an auditor will find and report irregularities that occur in the client's accounting system. Audit quality is necessary, because high audit quality is expected to produce financial statements that are transparent, relevant, reliable, and in accordance with applicable SAK. This study aims to determine the effect of accountability, auditor’s personal characteristics, auditor experience, and professional skepticism on audit quality at Public Accounting Firms in Bali. The population of this research is all auditors who work in public accounting firms in Bali, totaling 16 public accounting firms with 102 auditors. The sample in this study amounted to 94 auditors with a purposive sampling method of determining the sample using the criteria of all auditors who are members of the Indonesian Institute of Accountants in the Public Accountant Compartment (active status) and a minimum of 1 year of work. The analysis technique used in this research is multiple linear regression analysis. The results showed that the accountability, auditor’s personal characteristics and auditor experience have no effect on audit quality, while professional skepticism has a positive effect on audit quality. Further research can add other variables that can affect audit quality.
Pengaruh Ukuran Perusahaan, Likuiditas, Leverage, Dan Struktur Modal Terhadap Kinerja Keuangan Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2020
The company's financial performance is a description of the company's financial condition which is analyzed using financial ratios. Financial performance in this study is proxied by Return On Assets (ROA). This study aims to determine the effect of firm size, liquidity, leverage and capital structure on the financial performance of manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020.The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange, totaling 195 manufacturing companies. The number of samples used is 115 companies with observation data totaling 345 data during 2018-2020. The method of determining the sample using purposive sampling. The analysis technique used is the multiple linear regression analysis techniques to test the effect between the independent and dependent variables.The results of this study indicate that firm size has a positive effect on financial performance, liquidity has a positive effect on financial performance, Leverage has no effect on financial performance, Capital structure has no effect on financial performance.
Pengaruh Dukungan Manajemen Puncak, Personal Capability, Kecanggihan Teknologi Informasi, Dan Kinerja Sistem Informasi Akuntansi Terhadap Kualitas Informasi Akuntansi Pada Hotel Berbintang 4 Di Kecamatan Ubud
Strong information quality will direct a good business future, this is because good information quality can lead to success. Tourism in Bali is increasing slowly after the Covid-19 pandemic, which needs to be followed by an increase in the quality of the information produced, so that it will minimize errors that occur when tourism returns to normal. This study aims to determine the effect of top management support, personal capability, sophistication of information technology, and performance of accounting information systems on the quality of accounting information at 4-star hotels in Ubud District. The population in this study were all employees of 4-star hotels in Ubud District, amounting to 2,620 people. Determination of the sample using purposive sampling method, which obtained as many as 60 respondents. The analytical technique used in this research is multiple linear regression analysis. The results of this study indicate that top management support, personal capability, sophistication of information technology, and performance of accounting information systems have no effect on the quality of accounting information.
Pengaruh Kompetensi, Objektivitas, Integritas, Time Budget Pressure, Dan Audit Fee Terhadap Kualitas Audit (Studi Empiris Pada Kantor Akuntan Publik Di Bali)
This study aims to determine the effect of competence, objectivity, integrity, time budget pressure, and audit fees on audit quality at a Public Accounting Firm in Bali. The population of this study is all auditors who work at the Public Accounting Firm in Bali. The sample in this study were 73 auditors. The sampling technique used in this research is saturated sampling. The analytical technique used in this study is multiple linear regression analysis. The results of this study indicate that competence, integrity, and audit fees have a positive effect on audit quality, while objectivity and time budget pressure have no effect on audit quality. Future research is expected to add other variables that can affect audit quality.
Pengaruh Profitabilitas, Likuiditas Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Dengan Pengungkapan CSR Sebagai Pemoderasi
This study aims to examine and obtain empirical evidence of corporate social responsibility (CSR) disclosure as moderating the effect of profitability, liquidity and firm size on firm value in mining companies listed on the Indonesia Stock Exchange in 2018-2020. The population of this study is all mining companies listed on the Indonesian Stock Exchange in 2018-2020, totaling 47 companies. The sample in this study amounted to 22 companies with total of 66 observations in 3 years determined by purposive sampling. The analysis technique used is moderated regression analysis. The results showed that profitability, liquidity and firm size had a positive effect on firm value. Further CSR disclosure is able to strengthen the effect of liquidity on firm value, but is unable to moderate the effect of profitability and firm size on firm value.
Pengaruh Cash Ratio, Pertumbuhan Perusahaan, Return On Asset, Debt To Total Asset Dan Debt To Equity Ratio Terhadap Kebijakan Dividen
Dividend policy is a decision to divide the profits earned by the company as dividends or to hold profits in the form of retained earnings to be used as company investment financing. Companies need to pay attention to the factors that affect dividend policy. This study was conducted with the aim of knowing the effect of the cash ratio, company growth, return on assets, debt to total assets and debt to equity ratio on dividend policy in manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2020 period.The population of this study are manufacturing companies listed on the Indonesia Stock Exchange for the period 2018-2020. The sample in this study were 63 manufacturing companies which were determined based on the purposive sampling method. The analytical technique used in this research is multiple linear regression analysis.The results of this study indicate that the cash ratio, company growth, debt to total assets, and debt to equity ratio have no effect on dividend policy, while return on assets has a positive effect on dividend policy. Further research can develop this research by using other variables which in theory have an influence on dividend policy.
Penerapan Standar Akuntansi Pemerintah Di UPTD Puskesmas Manggis I Kabupaten Karangasem
The government financial report is an accountability report for the implementation of the state revenue and expenditure budget consisting of a budget realization report, balance sheet, cash flow report, and notes to financial statements. Financial reports are said to be of good quality if the financial statements presented by a reporting entity must have four characteristics, namely relevant, reliable, comparable and understandable. This study aims to analyze the factors that affect the quality of financial reports at the UPTD Puskesmas Manggis I, Karangasem. These factors are, human resource competence, organizational commitment, utilization of information technology, internal control systems, and the application of government accounting standards.The study was conducted at UPTD Manggis I Health Center with a total population of 73 employees. The sampling technique used was saturated sample where the total sample was 73 employees. The data analysis technique used is multiple linear regression analysis.The results showed that the competence of human resources, organizational commitment, utilization of information technology, internal control systems, and the application of government accounting standards have a positive effect on the quality of government financial reports. These results indicate that the UPTD Manggis I Health Center is already good in human resource competence, employee commitment in the organization, utilizing available information technology, running an internal control system, and applying government accounting standards so that the preparation or preparation of financial reports is of higher quality.
Mekanisme Corporate Governace, Ukuran Perusahaan Dan Integritas Laporan Keuangan Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia
This study aims to examine and obtain empirical evidence of the effect of institutional ownership, managerial ownership, independent commissioners, audit committees and firm size on the integrity of financial statements in manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2020 period. Sample selection was done by purposive sampling method. The data analysis technique used in this research is multiple linear regression analysis. The population of the data in this study are all manufacturing companies listed on the Indonesia Stock Exchange for the period 2018-2020 with a total of 195 companies. The sample in this study were 63 companies with a total of 189 companies observed. The results of this study indicate that the variables of institutional ownership, managerial ownership have no effect on the integrity of financial statements, while the variables, independent commissioners, audit committees and firm size have a positive effect on the integrity of financial statements.
Pengaruh Kepemilikan Manajerial Dan Rasio Likuiditas, Rasio Aktivitas, Rasio Leverage, Dan Rasio Profitabilitas Terhadap Financial Distress Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2019
If a company is not able to compete, the company will experience losses which in turn will make a company experience financial distress. Financial distress is defined as the stage of decline in financial conditions that occurred before bankruptcy or liquidation. This study aims to examine the effect of managerial ownership variables, liquidity ratios, activity ratios, leverage ratios and profitability ratios on financial distress. The population in this study includes all manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019 as many as 182 manufacturing companies. Determination of the sample using purposive sampling technique obtained 54 manufacturing companies with a total of 162 observations. The data analysis technique used is logistic regression analysis. The results of this study indicate that the activity ratio variables and profitability ratios have a negative effect on financial distress, while managerial ownership, liquidity ratios and leverage ratios have no effect on financial distress.
Pengaruh Investment Opportunity Set , Kepemilikan Manajerial, Kepemilikan Institusional, Dewan Komisaris Independen Dan Kebijakan Dividen Terhadap Nilai Perusahaan Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode Tahun 201
The company as an economic entity generally has short-term and long-term goals. The short-term goal of the company is to maximize the profit earned, while the long-term goal is to increase the value of the company. This study aims to determine the effect of Investment Opportunity Set, Managerial Ownership, Institutional Ownership, Independent Board of Commissioners and Dividend Policy on Firm Value.The population in this study are Manufacturing Companies listed on the IDX for 3 consecutive years during the 2018-2020 period, with a total of 182 companies. The research sample was selected using purposive sampling with the sample obtained were 23 manufacturing companies for 3 years so as to obtain 69 data. The data collection method used in this study is the financial statements on the IDX official website. The data analysis technique used in this research is Multiple Linear Regression Analysis.The conclusion of the research is that the Investment Opportunity Set, Managerial Ownership, Institutional Ownership, Independent Board of Commissioners and Dividend Policy have a positive effect on Company Value in Manufacturers Listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period.
Analisis Faktor-Faktor Yang Berpengaruh Terhadap Nilai Perusahaan Pada Perusahaan Manufaktur Di Bursa Efek Indonesia Periode 2018-2020
Company value is the company's performance as an illustration of investors regarding the level of success that has been achieved by the company in managing resources from the process of activities that have been running in the last few years. The higher the stock price, the higher the value of the company. An increase in the company's share price can provide prosperity for its shareholders, so the company's value can also be referred to as market value. The ownership structure gives the company control on the performance of a company in achieving the goal of maximizing company value. Institutional ownership is share ownership by the institution. Managerial ownership is share ownership by company management. The independent board of commissioners is the supervisory board of the company's management. Dividend policy is a policy that regulates whether the profits earned are distributed to shareholders as dividends or as retained earnings. Debt policy is a policy set by the company's management regarding the company's financing sources. This study aims to determine the effect of institutional ownership, managerial ownership, independent board of commissioners, dividend policy and debt policy on firm value in manufacturing companies listed on the Indonesia Stock Exchange for the period 2018-2020. The sampling technique used is purposive sampling. The data analysis technique used is multiple linear regression analysis.The results of this study indicate that managerial ownership and independent board of commissioners have a positive effect on firm value, while institutional ownership, dividend policy, and debt policy have no effect on firm value.
Pengaruh Kepemilikan Institusional, Pertumbuhan, Jaminan Aset, Posisi Kas, Dan Struktur Modal Terhadap Kebijakan Dividen
This study aims to analyze the effect of institutional ownership, company growth, asset collateral, cash position and capital structure (DER) on dividend policy. In this study, dividend policy is proxied by a categorical scale, namely a dummy variable. The location of this research is banking companies on the Indonesia Stock Exchange for the period 2017-2020. Determination of the sample using purposive sampling technique, in order to obtain a total sample of 42 companies with observation data for 4 years so that the data used is 168 data. The analytical tool used is logistic regression analysis. The results of this study indicate that the cash position has a positive effect on dividend policy, while institutional ownership, asset security, cash position and capital structure have no effect on dividend policy.