Kumpulan Hasil Riset Mahasiswa Akuntansi (KHARISMA)

Analisis Faktor-Faktor Yang Mempengaruhi Kualitas Laporan Keuangan Pemerintah Daerah Pada Badan Pengelolaan Keuangan Dan Aset Daerah (BPKAD) Di Kabupaten Gianyar

Ni Luh Nyoman Ayu Gumi Anggreni — 2024-12-16

This study discusses the factors that affect the quality of local government financial reports, with a focus on the Regional Financial and Asset Management Agency (BPKAD) in Gianyar Regency. As part of the government agencies that manage financial affairs and regional assets, BPKAD has a crucial role in the implementation of regional autonomy. Local financial management is expected to be orderly, transparent, and accountable, reflecting a commitment to clean government. One of the main instruments in achieving these goals is local government financial statements. Financial statements not only serve as a tool of public accountability, but also as a source of information used for decision making and evaluation of organizational performance. The population in this study were all employees of the Regional Financial and Asset Management Agency (BPKAD) in Gianyar Regency with a total of 313 employees. The sample in this was taken by purposive sampling method with a total of 45. The data analysis technique used in the study was multiple linear regression analysis. The results of this study indicate that government accounting standards variables have a positive effect on the quality of local government financial reports, while the government internal control system, regional financial accounting system, level of education, and experience have no effect on the quality of local government financial reports.

Pengaruh Dewan Direksi, Dewan Komisaris Independen, Ukuran Dewan Komisaris, Kepemilikan Konsentris dan Komite Audit Terhadap Kinerja Perusahaan

Ni Komang Wulandari — 2024-12-16

ABSTRACT

This study aims to examine and obtain empirical evidence of the effect of the board of directors, independent board of commissioners, board of commissioners size, concentric ownership, and audit committee on return on assets in basic and chemical industry companies listed on the Indonesia Stock Exchange. The population in this study are all basic and chemical industrial sector companies listed on the Indonesia Stock Exchange for the 2018-2020 observation period as many as 75 companies. The sampling technique used purposive sampling so that 63 companies were obtained as samples with 189 research data. The analytical tool used is multiple linear analysis. The results of this study indicate that the board of directors and the independent board have no effect on the return on assets of the basic and chemical industrial sector companies listed on the Indonesia Stock Exchange. Meanwhile, the size of the board of commissioners, concentric ownership, and the audit committee have a positive effect on the return on assets of basic and chemical industry companies listed on the Indonesia Stock Exchange. It is recommended to further researchers to use more samples of companies and other variables that can affect return on assets so that research results are even better in the future.

Pengaruh Pemahaman Investasi, Modal Minimal, Persepsi Return, Persepsi Risiko, Dan Motivasi Terhadap Minat Mahasiswa Fakultas Ekonomi Dan Bisnis Universitas Mahasaraswati Denpasar Dalam Berinvestasi

Ni Ciri Santi Ariani — 2024-12-16

A person who has managed to fulfill their basic needs such as clothing, food, and shelter has the ability to be able to do other economic activities such as investment. Investment activities in Indonesia is still underestimated. People are more focused on their current needs rather than thinking about their future. Even the younger generation such as university students often prioritize prestige rather than investing. The purpose of this research is to determine the effect of investment understanding, minimum capital, perceived return, perception of risk, and motivation to the interest of students of the Faculty of Economics and Business, Mahasaraswati University Denpasar in investing. The sample in this study were students of the Faculty of Economics and Business, University of Mahasaraswati Denpasar Classes of 2020 and 2021 and who have taken portfolio theory and investment analysis courses for Accounting Study Program students and financial management courses for Management Study Program students, with a total of 138 respondents. Variable dependent variable in this study is investment interest and the independent variable in this study is investment understanding, minimum capital, perceived return, perception of risk, and motivation. The research method used is quantitative method with primary data obtained from questionnaire data measured by a Likert scale. The data analysis technique used in this research is multiple linear regression analysis.The results in this study indicate that investment understanding, perception of return and motivation have a positive effect on student interest of student of the Faculty of Economics and Business, Mahasaraswati University Denpasar in investing. While minimum capital and risk perception have no effect on the interest of students of the Faculty of Economics and Business, Mahasaraswati University of Denpasar in investing.

Pengaruh Kinerja Keuangan Terhadap Corporate Social Responsibility Pada Perusahaan Manufaktur Di BEI Periode 2020-2022

Ni Made Wiswapujita Sari — 2024-12-16

This research aims to explain the influence of financial performance on Corporate Social Responsibility in manufacturing companies listed on the Indonesia Stock Exchange in 2020-2022. The population of this research is 239 manufacturing companies on the Indonesia Stock Exchange. Sampling was carried out using a purposive sampling method so that a research sample of 143 companies was obtained. Observations were carried out over a period of 3 years so the total number of observations was 429. Data analysis was carried out using multiple linear regression analysis with the help of the IBM SPSS application. The research results show that profitability and liquidity have a positive influence on Corporate Social Responsibility. Solvency have a negative effect on Corporate Social Responsibility. Company activities and growth do not affect Corporate Social Responsibility.

Pengaruh Rasio Keuangan Dan Kebijakan Dividen Terhadap Return Saham Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020-2022

Gusti Ayu Dwi Ari Utami — 2024-12-16

Penelitian ini bertujuan untuk menguji dan memperoleh bukti empiris apakah earning per share, price to earning ratio, price to book value, return on assets dan kebijakan dividen berpengaruh terhadap return saham pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia tahun 2020-2022. Populasi dalam penelitian ini adalah perusahaan pada sektor perbankan yang terdaftar di Bursa Efek Indonesia tahun 2020-2022 sebanyak 47 perusahaan. Pengambilan sampel menggunakan teknik purposive sampling sehingga didapatkan 40 perusahaan dengan 3 tahun amatan sehingga diperoleh 120 sampel penelitian. Data dianalisis menggunakan analisis regresi linier berganda, uji t, dan uji F. Hasil penelitian ini menunjukkan bahwa earning per share dan return on assets berpengaruh positif terhadap return saham pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia tahun 2020-2022. Sedangkan, price to earning ratio, price to book value, dan kebijakan dividen tidak berpengaruh terhadap return saham pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia tahun 2020-2022.

Pengaruh Kualitas Audit, Financial Distress, Komite Audit, Komisaris Independen Dan Kepemilikan Institusional Terhadap Integritas Laporan Keuangan Pada Perusahaan Perbankan Yang Terdaftar Di BEI Periode 2020-2022

Putu Agus Krisna Yuda — 2024-12-16

The integrity of financial reports is a financial report that displays the actual condition of a company. There are still many cases of data manipulation financial statements show that the financial statements are unfair. Study This aims to obtain empirical evidence of the influence of audit quality, finance distress, audit committee, independent commissioner and institutional ownership of integrity of financial reports. The population in this research is all banking companies listed on the Indonesia Stock Exchange (BEI) for the 2020-2022 period. Deep sample This research study was determined using nonprobability sampling techniques with a purposive sampling method. The number of samples described was 34 company with total observation data of 102 financial reports. Data used in this research is secondary data obtained from financial reports of banking companies listed on the Indonesia Stock Exchange 2020-2022 period. The data analysis technique uses linear regression analysis multiple. The results of the analysis show that audit quality has a positive effect on integrity of financial reports, financial distress has a negative effect on integrity of financial reports, the audit committee has no effect on integrity financial reports, independent commissioners have no effect on integrity financial reports, institutional ownership has no effect on integrity financial statements.

Informasi Akuntansi Pada Lembaga Perkreditan Desa Di Kecamatan Marga

I Putu Restu Ary Suta — 2024-12-16

The performance of an accounting information system is a result of work in quality and quantity from a system's capabilities and human resources in completing tasks in accordance with the responsibilities given to them quickly so that they can achieve the targets desired by the company. This research aims to determine the influence of user involvement factors in the development of accounting information systems, education and training programs, personal technical abilities, organizational size and user communication on the performance of accounting information systems at Village Credit Institutions (LPD) in Marga District.The population of this research is all employees who work at Village Credit Institutions in Marga District, totaling 106 people. The sample in this study was 60 people consisting of LPD heads and employees who were determined based on the purposive sampling method and the data that had been collected was analyzed using multiple linear regression analysis techniques.The research results show that user involvement in the development of accounting information systems and user communication has a positive effect on the performance of accounting information systems at LPD in Marga District. Meanwhile, education and training programs, personal technical abilities and organizational size have no effect on the performance of the accounting information system at the LPD in Marga District.

Pengaruh Tingkat Pemahaman Akuntansi, Fungsi Badan Pengawas, Sistem Informasi Akuntansi (SIA), Etika Kepemimpinan Dan Teknologi Informasi Terhadap Kualitas Laporan Keuangan Lembaga Perkreditan Desa (LPD) Di Kecamatan Gianyar

Luh Nyoman Ayu Trisna Dewi — 2024-12-16

As one of the financial institutions, the Village Credit Institute (LPD) really needs financial reports, from these financial statements, the financial and economic conditions of a company or LPD can be known. In addition, with the quality of good financial statements will prevent fraud from occurring. In the presentation of financial statements in LPD, the level of understanding of accounting, the functions of supervisory bodies, accounting information systems, leadership ethics and information technology also greatly affect financial statements, so that the financial statements have good quality and can be understood by financial statement users, both investors and creditors. This research was conducted to test and obtain empirical evidence of the influence of the level of accounting understanding, the function of supervisory bodies, accounting information systems, leadership ethics and information technology on the quality of financial reports in LPD in Gianyar District, Gianyar Regency. The population used in this study is all LPDs that are still operating in Gianyar District, namely 38 LPDs and 76 respondents who are people who are directly related to LPD financial statements. The sampling technique used is nonprobability sampling and the test tool used is multiple linear regression analysis. Based on the analysis results, it is known that the level of understanding of accounting and information technology has a positive effect on the quality of financial statements, while the functions of supervisory bodies, accounting information systems and leadership ethics do not affect the quality of LPD financial statements in Gianyar District, Gianyar Regency.

Analisis Pengaruh Pengetahuan Perpajakan, Kewajiban Moral, Kesadaran Membayar Pajak, Kualitas Pelayanan, Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Di Kantor Pelayanan Pajak Pratama Denpasar Timur

Ni Kadek Arik Darmayanti — 2024-12-16

The purpose of this study is to obtain empirical evidence regarding Tax Knowledge, Moral Obligations, Awareness of Paying Taxes, Service Quality, and Tax Sanctions on Taxpayer Compliance. The population in this study were individual taxpayers who were registered at the East Denpasar Pratama Tax Service Office, totaling 56,250 taxpayers and using a sample of 100 respondents who were determined through the accidental sampling method. The data analysis technique used in this study is a multiple linear regression analysis technique. The results of this study indicate that knowledge of taxation, moral obligation, awareness of paying taxes, and tax sanctions have no effect on taxpayer compliance at KPP Pratama East Denpasar. While the quality of service has a positive effect on taxpayer compliance at KPP Pratama East Denpasar. For future researchers who conduct research in the same field, they can add other variables that are relevant to the factors that affect taxpayer compliance that have not been discussed in this study.

Analisis faktor-Faktor Yang Mempengaruhi Efektivitas Penggunaan Sistem Informasiakuntansi Berbasis Komputer Pada Lembaga Perkreditan Desa Di Kecamatan Abiansemal

Komang Ananda Widya Yasa — 2024-12-16

This study is intended to test and obtain empirical evidence on how User Involvement, Education and Training Programs, Information Quality, Personal Technical Ability, and Information Technology Sophistication affect the effectiveness of SIA at Village Credit Institutions (LPD) in Abiansemal District, Badung Regency. The population in this study were employees who used SIA at LPD Abiansemal District. Through the purposive sampling method, a total sample of 93 employees was obtained. Then the data obtained was re-analyzed using multiple linear regression analysis. The results of the study showed that all the factors studied in this study can affect the Effectiveness of the Use of Computer-based SIA positively and significantly. Further research can develop this study by adding other variables that can affect the effectiveness of SIA

Faktor – Faktor Yang Mempengaruhi Kinerja Sistem Informasi Akuntansi Pada Lembaga Perkreditan Desa Di Kecamatan Marga

I Putu Restu Ary Suta — 2024-12-16

Analisis Faktor - Faktor Yang Mempengaruhi Kemungkinaterjadinya Financial Distress Pada Perusahaan Sektor Infrastruktur, Utilitas, Dan Transportasi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2021

Ni Putu Ayu Gita Tantri Dianawati — 2024-12-16

Financial distress is a condition that describes the state of a company that is experiencing financial difficulties. Financial distress is a term to mention the condition of a company that is in a state that cannot perform its financial obligations in accordance with what was previously determined. This condition is an event prior to the bankruptcy of a company. This study aims to examine the effect of liquidity ratio, profitability ratio, activity ratio, leverage ratio, and sales growth on financial distress conditions. This study aims to test and obtain empirical evidence of the effect of liquidity ratio (current ratio), profitability ratio (return on assets), activity ratio (total asset turnover), leverage ratio (debt to asset ratio), and growth ratio (sales growth) on the occurrence of financial distress.The sample of this company is 67 infrastructure, utilities and transportation sector companies listed on the Indonesia Stock Exchange in 2019-2021. Sample determination using purposive sampling method. And the analytical tool used is logistic regression analysis. The results showed that the liquidity ratio and profitability ratio had no effect on financial distress. Sedangkan rasio aktivitas, rasio leverage, dan sales growth berpengaruh terhadap financial distress.

Faktor-Faktor Yang Mempengaruhi Kinerja Sistem Informasi Akuntansi Pada Lembaga Perkreditan Desa Di Kota Denpasar

Ni Made Ayu Putri Wahyuni — 2024-12-16

This study aims to determine the effect of user training programs, top management support, user involvement in the development of accounting information systems, personal technical skills, and the existence of a steering board at the Village Credit Institution in Denpasar City. The sample in this study were 105 employees who use an accounting information system by using the sampling technique used in this study is purposive sampling. The analytical tool used in this research is multiple linear regression analysis. Based on the test results, it can be concluded that top management support, personal technical ability and the presence of a steering board have a positive effect on the performance of the accounting information system at the Village Credit Institution in Denpasar City. Meanwhile, user training programs and user involvement have no effect on the performance of the accounting information system at the Village Credit Institution in Denpasar City.

Pengaruh Profitabilitas, Leverage, Likuiditas, Ukuran Perusahaan Dan Kepemilikan Institusional Terhadap Managemen Laba Pada Sub Sektor Makanan Dan Minuman Di Bursa Efek Indonesia Tahun 2020-2022

Luh Putu Pramesti Putri — 2024-12-16

Earning management is an effort or activity of company management in the process of preparing financial reports for external parties that results in the rise and fall of company profits, this is done with the aim of improving and managing financial information according to the company's wishes. This study aims to examine the effect of profitability, leverage, liquidity, company size and institutional ownership on earnings management in food and beverage sub-sector companies on the Indonesia Stock Exchange in 2020-2022. Sample selection using purposive sampling, data analysis techniques used in this study using multiple linear analysis. The data population in this study is food and beverage sub-sector companies listed on the Indonesia Stock Exchange in 2020-2022 totaling 32 companies. The sample in this study was 22 companies with a total of 66 observations. The results of the study showed that the variables of profitability and institutional ownership had an effect on earnings management, while the variables of leverage, liquidity and company size had no effect on earnings management.

Faktor-Faktor Yang Mempengaruhi Rentang Waktu Publikasi Laporan Keuangan (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2020-2022)

I Wayan Dudik Ardina Putra — 2024-12-16

The timeframe for publication of financial reports is an important concern for stakeholders, including investors, financial analysts and capital market regulators. Delays in the publication of financial reports can give rise to uncertainty and concerns regarding company performance, which can influence investment decisions and the company's credibility in the capital market. The research population is 226 companies and the sample used in this research is 114 companies with a total of 3 (three) observations. year, a sample of 342 companies was obtained which was determined using the purposive sampling method. The analysis technique is a multiple linear regression analysis technique. The results of the research show that the level of effectiveness of the audit committee, solvency, company size have no effect on the time span of publication of financial reports, while the auditor's reputation and board of commissioners has a negative effect on the time span of publication of financial reports. Future research is expected to add independent variables that influence the time span of report publication. finance.

Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage, Current Ratio, Kebjakan Investasi Terhadap Kebijakan Deviden Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020 – 2022

Ni Wayan Ratna Dewi Rahayu — 2024-12-16

Dividend policy is an inseparable part of a company's funding decisions. Dividend policy is a decision whether profits earned by the company will be distributed to shareholders as dividends or will be retained in the form of retained earnings to finance future investments. With this dividend policy, the company can determine whether the shares will be distributed to shareholders or will be retained in the form of retained earnings to finance future investments. The theories used in this research are Signaling Theory and Agency Theory. This research aims to determine the influence of company size (UK), profitability (ROA), leverage (DER), investment policy (PER), current ratio (CR) on dividend policy in mining companies listed on the Indonesia Stock Exchange in 2020 - 2022. The population of this research is mining companies listed consecutively on the Indonesia Stock Exchange (BEI) from 2020 to 2022, a total of 76 companies. The sample used in this research was 25 companies determined based on purposive sampling techniques. The research period was 3 years so the number of observations was 75 data. The analysis technique used is multiple linear regression analysis. The results of this research show that profitability and leverage have a positive effect on dividend policy. Meanwhile, company size, current ratio, investment policy have no effect on dividend policy.

Audit Delay Pada Sektor Food And Beverage Di Bursa Efek Indonesia Periode 2020-2022

Ni Nyoman Mita Aryani — 2024-12-16

The timeliness of the issuance of audited financial statements is very important, especially for public listed companies that use the capital market as a source of funding. Audit delay is the time required to complete the audit process of a business entity, from the appointment of auditors to the issuance of audit reports. Audit delay is measured from the closing date of the financial statements to the reporting date of the audited financial statements. Late inspection beyond the deadline set by Bapepam-LK will result in a delay in the issuance of financial statements. Delays in publishing financial statements may indicate problems with the issuer's financial statements, which may take longer to complete the audit. This study aims to obtain empirical evidence on the effect of company size, profitability, solvency, auditor quality and audit tenure on audit delay in the Food and Beverage Sector on the Indonesia Stock Exchange for the 2020-2022 period. The population in the study is food and beverage sub-sector companies listed on the Indonesia Stock Exchange for the 2020-2022 period. The sample in this study was as many as 31 companies. Sample determination in this study used purposive sampling method and tested using logistic regression analysis technique. Results of this study prove that company size has a positive effect on audit delay, while profitability, auditor quality, audit tenure have a negative effect on audit delay, and solvency has no influence on audit delay.

Pengaruh Jumlah Anggota, Modal Sendiri, Modal Pinjaman, Jumlah Aset, Dan Volume Usaha Terhadap Sisa Hasil Usaha Pada Koperasi Di Kabupaten Gianyar Periode 2020-2022

Ni Made Wanda Diajeng Sujana — 2024-12-16

ABSTRACT

The remaining business results are the amount of income obtained by the cooperative after deducting expenses. Through the remaining results of this business, the development of the cooperative can be seen from year to year and can be used as a benchmark for the success of the cooperative. The bigger the cooperative, the bigger the SHU produced. This research aims to analyze the influence of the number of members, own capital, loan capital, total assets, and business volume on residual business results (SHU) in Cooperatives in Gianyar Regency for the 2020-2022 period.The number of samples used in this research was 23 Savings and Loan Cooperatives with 69 observations. The sampling technique used in this research is purposive sampling. The data analysis technique used is multiple linear regression analysis and research instruments were previously tested.The research results show that the use of own capital and business volume have a positive effect on the remaining business results, on the other hand the number of members has a negative effect on the remaining business results, while the amount of assets and loan capital have no effect on the remaining business results. These results show that the level of income from the remaining business results of the Cooperative in Gianyar Regency in the observation period is determined by the size of its own capital and the volume of business which is in line with the remaining business results, the number of members also contributes to determining the size of the remaining business results, but this is in contrast to the remaining company results. One factor is that there are more passive members than active members. There are also many cooperatives that have not maximized the use of loan capital and total assets for operational activities, so that these two things do not contribute to obtaining remaining business results.

Pengaruh Profesionalisme, Komitmen Organisasi, Struktur Audit, Etika Profesi, Dan Independensi Terhadap Kinerja Auditor Pada Kantor Akuntan Publik Di Bali

Kadek Ahasasia Dinda Ferlianda — 2024-12-16

ABSTRACT

Auditor performance is the ability of an auditor to produce findings or results from audit activities regarding financial management and responsibility carried out in one team. The auditor's performance is a benchmark used to determine whether the work carried out will be good or otherwise. In order to carry out their duties well, auditors collaborate with all internal elements of the company. This research aims to find out whether professionalism, organizational commitment, audit structure, professional ethics and independence influence the performance of auditors at KAP in Bali. The population in this research are auditors who work and are still active at 19 KAPs in Bali registered with the Indonesian Institute of Public Accountants (IAPI) in 2023, totaling 135 auditors. The data collection method used in this research was a questionnaire. This research used a saturated sampling method, however after the questionnaires were distributed there were only 71 respondents who filled out the questionnaire completely. The analysis technique used is multiple linear regression analysis. The research results show that the variables of professionalism and organizational commitment have a positive effect on the performance of auditors at Public Accounting Firms in Bali, while the variables of audit structure, professional ethics and independence have no effect on the performance of auditors at Public Accounting Firms in Bali.