Jurnal Riset Akuntansi (JUARA)最新文献_第4页

FAKTOR PENDUKUNG PERILAKU BERALIH LAYANAN PERBANKAN KE LAYANAN PEMBIAYAAN BERBASIS FINANSIAL TEKNOLOGI 驱动因素将银行业服务转移到以技术为基础的融资服务

Jurnal Riset Akuntansi (JUARA) Pub Date : 2021-03-30 DOI: 10.36733/juara.v11i1.2823

N. P. D. Pradnyani, Rai Gina Artaninggrum

{"title":"FAKTOR PENDUKUNG PERILAKU BERALIH LAYANAN PERBANKAN KE LAYANAN PEMBIAYAAN BERBASIS FINANSIAL TEKNOLOGI","authors":"N. P. D. Pradnyani, Rai Gina Artaninggrum","doi":"10.36733/juara.v11i1.2823","DOIUrl":"https://doi.org/10.36733/juara.v11i1.2823","url":null,"abstract":"This study aims to determine the factors driving service switching behavior in the form of pricing, service quality, competition, reputation, response to failure, service products, and forced switching that can influence borrowers to switch to using financing services from banks to financial technology-based financing services (crowdlending). The research sample was 94 people who met the research criteria. The analysis technique used to answer the research hypothesis is multiple linear regression analysis. The results show that banking price determination affects a person's switching behavior from banking-based financing services to crowdlending services. Service quality affects the behavior of switching to financial technology-based financing services (crowdlending). Competition affects the behavior of switching to financial technology-based financing services (crowdlending). Reputation affects the behavior of switching to financial technology-based financing services (crowdlending. Response to failure affects the behavior of switching to financial technology-based financing services (crowdlending). Service products do not affect the behavior of switching to financial technology-based financing services (crowdlending). Forced transition has no effect on the behavior of switching to financial technology-based financing services (crowdlending) Simultaneously determining prices, service quality, competition, reputation, response to failure, service products, and switching are forced to use financing services from banks to crowdlending financing services.","PeriodicalId":431602,"journal":{"name":"Jurnal Riset Akuntansi (JUARA)","volume":"28 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117171626","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

FAKTOR YANG MEMPENGARUHI AKSI KORPORASI, RASIO KEUANGAN DAN FUNDAMENTAL EKONOMI MAKRO TERHADAP HARGA SAHAM 影响企业运作、金融和宏观经济与股票价格比例的因素

Jurnal Riset Akuntansi (JUARA) Pub Date : 2021-03-30 DOI: 10.36733/juara.v11i1.2825

Bella Nur Diana, Entot Suhartono

引用次数: 0

PENGARUH KEMATERIALITASAN KECURANGAN DAN TINGKAT RETALIATION TERHADAP INTENSI AUDITOR INTERNAL DALAM MELAKUKAN WHISTLEBLOWING 对舞弊的非自愿影响以及内部审计员告密的意图的回报率

Jurnal Riset Akuntansi (JUARA) Pub Date : 2021-03-30 DOI: 10.36733/juara.v11i1.2819

Ester Putri Gita Pratiwi, B. Diana

{"title":"PENGARUH KEMATERIALITASAN KECURANGAN DAN TINGKAT RETALIATION TERHADAP INTENSI AUDITOR INTERNAL DALAM MELAKUKAN WHISTLEBLOWING","authors":"Ester Putri Gita Pratiwi, B. Diana","doi":"10.36733/juara.v11i1.2819","DOIUrl":"https://doi.org/10.36733/juara.v11i1.2819","url":null,"abstract":"Regardless the level of organization position, fraud cases can be occurred both internationally or Indonesia itself that made the instrument to detect fraudulence necessary. Thus, the oversight and the predominant duty is necessary in every organization. That duty should be done by the Corporate Internal auditor because he/ she can perform assurance and controlling services to the organization, according to the COSO standard. Nonetheless, even internal auditor were mandate to be independent, they still the part of the company that made an ethical dilemma for them to ‘blow the whistle’ or to keep it silent. \u0000The aim of this research is to give the empirical information about the influence of fraudulence materiality level, retaliation level on internal auditor whistleblowing intention Internal auditor whistleblowing intention can be influenced by the fraudulence materiality level and the retaliation level. This research is a quasi experimental research with 2x2 between subject experimental design. Accounting student from Widya Mandala Catholic University of Surabaya was the subject of this research with the criteria those who have passed internal auditing subject. Scenarios made accordance with the circumstances that occur within the company become the instrument of this research. Fraudulence materiality level was proven has an influence on internal auditor whistleblowing intention as the final results. But, retaliation level was failed to influence internal auditor whistleblowing intention signifficantly.","PeriodicalId":431602,"journal":{"name":"Jurnal Riset Akuntansi (JUARA)","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115150638","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR DITINJAU DARI PROFITABILITAS, PERTUMBUHAN PENJUALAN, LEVERAGE, DAN KOMITE AUDIT 盈利能力、销售增长、杠杆和审计委员会对制造业的限制

Jurnal Riset Akuntansi (JUARA) Pub Date : 2021-03-30 DOI: 10.36733/juara.v11i1.2829

Gde Herry Sugiarto Asana

{"title":"TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR DITINJAU DARI PROFITABILITAS, PERTUMBUHAN PENJUALAN, LEVERAGE, DAN KOMITE AUDIT","authors":"Gde Herry Sugiarto Asana","doi":"10.36733/juara.v11i1.2829","DOIUrl":"https://doi.org/10.36733/juara.v11i1.2829","url":null,"abstract":"Tax is one of the obligations that must be fulfilled by the taxpayer. This condition will lead the taxpayers to do tax avoidance. Tax Avoidance is an action to reduce taxable profits through tax planning in order to obtain a low tax expense. The purpose of this research is to examine the impact of profitability, sales growth, leverage, and audit committee on tax avoidance which is measured using effective tax rates on manufacturing companies listed on Indonesian Stock Exchange for the period of 2016 to 2018. The population in this research are all manufacturing companies listed on Indonesian Stock Exchange (IDX) during the period of 2016-2018. The sampling technique in this research used a purposive sampling method and obtained 32 manufacturing companies. The analysis technique in this research used multiple linear regression analysis techniques. The results of this research concluded that profitability (ROA) had a positive impact on tax avoidance, sales growth had a positive impact on tax avoidance, leverage as measured by DER had a positive impact on tax avoidance, while the audit committee had a negative impact on tax avoidance. The coefficient of determination in this research amounted to 0.855 which means that the tax avoidance variable is impacted by 85.5% by the variables in this research, the rest is impacted by other variables outside this research.","PeriodicalId":431602,"journal":{"name":"Jurnal Riset Akuntansi (JUARA)","volume":"44 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115511551","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

FAKTOR YANG BERPENGARUH TERHADAP NIAT KARYAWAN MELAKUKAN TINDAKAN WHISTLEBLOWING PADA BCA KCP UBUD 这一因素影响了员工向BCA KCP UBUD吹口哨的意图

Jurnal Riset Akuntansi (JUARA) Pub Date : 2021-03-30 DOI: 10.36733/juara.v11i1.2827

I. G. A. B. Arwata, Ni Wayan Rustiarini, N. Dewi

引用次数: 0

VARIABEL DOMINAN YANG MEMENGARUHI PERILAKU PENGELOLAAN KEUANGAN KELUARGA MENGHADAPI DAMPAK PANDEMI COVID 19 影响家庭财务管理行为的主导变量面临着COVID 19大流行的影响

Jurnal Riset Akuntansi (JUARA) Pub Date : 2021-03-30 DOI: 10.36733/juara.v11i1.2826

Eka Putri Suryantari, Ni Luh Putu Eka Darma Patni

{"title":"VARIABEL DOMINAN YANG MEMENGARUHI PERILAKU PENGELOLAAN KEUANGAN KELUARGA MENGHADAPI DAMPAK PANDEMI COVID 19","authors":"Eka Putri Suryantari, Ni Luh Putu Eka Darma Patni","doi":"10.36733/juara.v11i1.2826","DOIUrl":"https://doi.org/10.36733/juara.v11i1.2826","url":null,"abstract":"The economic life of the community during the Covid 19 pandemic experienced a decline due to restrictions on community activities both on a large scale and on a micro scale. The decline in community income due to decreased economic activity, which mostly comes from the tourism sector on the island of Bali, especially for Denpasar as the provincial capital, certainly has an impact on family financial management behavior. The location of this research is in Denpasar City using quantitative methods and the analysis technique used is multiple linear regression. \u0000 The method used in this study is a survey method using online questionnaires as a tool for data collection with 65 respondents. Financial knowledge has an unstandardized beta value of 0.715 which is the highest value compared to the other three variables so that in this study financial knowledge is the dominant variable affecting family financial management behavior during the pandemic. Thus it is very important to increase knowledge about finance that is not only obtained from educational institutions. but can be obtained from family, society and from social media.","PeriodicalId":431602,"journal":{"name":"Jurnal Riset Akuntansi (JUARA)","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125322649","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT INFLASI PROVINSI BALI 影响巴厘岛省份通货膨胀程度的因素

Jurnal Riset Akuntansi (JUARA) Pub Date : 2021-03-30 DOI: 10.36733/juara.v11i1.2828

Made Santana Putra Adiyadnya, Gde Bagus Brahma Putra, I. M. Santosa

引用次数: 1

PENGARUH SIZE, PROFITABILITAS, LEVERAGE DAN CAPITAL INTENSITY RATIO TERHADAP MANAJEMEN PAJAK 震级、盈利能力、杠杆和资本利率对税务管理的影响

Jurnal Riset Akuntansi (JUARA) Pub Date : 2021-03-30 DOI: 10.36733/juara.v11i1.2822

Eti Fitriana, Wikan Isthika

引用次数: 2

PERAN PROFITABILITAS DALAM MEMODERASI PENGARUH INTELLECTUAL CAPITAL, LEVERAGE, DAN SALES GROWTH TERHADAP FINANCIAL DISTRESS

Jurnal Riset Akuntansi (JUARA) Pub Date : 2021-03-30 DOI: 10.36733/juara.v11i1.2824

Nunung Mulyatiningsih, Suci Atiningsih

{"title":"PERAN PROFITABILITAS DALAM MEMODERASI PENGARUH INTELLECTUAL CAPITAL, LEVERAGE, DAN SALES GROWTH TERHADAP FINANCIAL DISTRESS","authors":"Nunung Mulyatiningsih, Suci Atiningsih","doi":"10.36733/juara.v11i1.2824","DOIUrl":"https://doi.org/10.36733/juara.v11i1.2824","url":null,"abstract":"This study aims to provide empirical evidence regarding the role of profitability in moderating the effect of intellectual capital, leverage and sales growth on financial distress. The population of this research is infrastructure, utility and transportation sector companies listed on the BEI from 2014 to 2018 with a total sample of 155 companies. Sampling in this study using purposive sampling method and using the statistical test tool is PLS-SEM with the WarpPLS 5.0 program. \u0000The results showed that intellectual capital has a negative effect on financial distress. Leverage has no effect on financial distress. Sales growth has a positive effect on financial distress. Profitability can moderate the effect of intellectual capital on financial distress, but profitability was can not moderate the effect of leverage and sales growth on financial distress. Contribution to investors is taken into consideration before making a decision to invest in a company, namely by paying attention to the financial statements and financial ratios in order to find out the good and bad effects of financial distress in the company.","PeriodicalId":431602,"journal":{"name":"Jurnal Riset Akuntansi (JUARA)","volume":"90 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114591063","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 6

FINANCIAL DISTRESS DAN PERAN PREDIKTIF RASIO-RASIO KEUANGAN 财务损失率和财务比例预测作用

Jurnal Riset Akuntansi (JUARA) Pub Date : 2021-03-30 DOI: 10.36733/juara.v11i1.2830

Gede Dana Pramitha, Desy Wedasari

引用次数: 1