http://jarac.triatmamulya.ac.id/index.php/Jarac/issue/feedJournal Research of Accounting2023-12-29T10:11:17-05:00Open Journal Systemshttp://jarac.triatmamulya.ac.id/index.php/Jarac/article/view/99PENGARUH KESADARAN WAJIB PAJAK, KEWAJIBAN MORAL, TINGKAT PENGHASILAN, PELAYANAN FISKUS, DAN SANKSI TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR2023-12-28T05:33:15-05:00Dea Nirmala Saridheanirmala2000@gmail.comKetut Yudana Adidheanirmala2000@gmail.com<p>Taxpayer compliance can be interpreted as the attitude or behavior of a taxpayer in carrying out his tax obligations and enjoying his tax rights in accordance with applicable laws and regulations. The higher the level of taxpayer compliance in paying tax obligations, the tax revenue will increase. This study aims to empirically examine the effect of taxpayer awareness, moral obligation, level of income, tax authorities and sanctions on the level of motor vehicle tax compliance. This research was conducted at the Denpasar City SAMSAT Office. The type of data used is quantitative data, this research data is in the form of primary data and data collection is done by distributing questionnaires to motor vehicle taxpayers. The total population in this study is 1,470,570 motor vehicle taxpayers. Determination of the sample using accidental sampling technique with the number of samples used as many as 100 taxpayers who are determined using the solvency formula. The data analysis technique used is multiple linear regression. The results of this study are able to show that there is support from the use of the theory of planned behavior and the theory of compliance with the factors that influence the perception of taxpayers in taxpayer compliance. The results of the study show that taxpayer awareness, moral obligation, level of income, tax authorities and sanki services have a positive and significant effect on motor vehicle taxpayer compliance at the SAMSAT Office of Denpasar City.</p>2023-12-27T00:00:00-05:00Copyright (c) 2023 Journal Research of Accountinghttp://jarac.triatmamulya.ac.id/index.php/Jarac/article/view/100PENGARUH MOTIVASI BELAJAR, PENYALAHGUNAAN TEKNOLOGI INFORMASI, DAN INTEGRITAS MAHASISWA TERHADAP PERILAKU KECURANGAN AKADEMIK MAHASISWA AKUNTANSI2023-12-28T05:33:16-05:00Ni Made Dwi Surya Rahayudwiksurya25@gmail.comKomang Krishna Yogantaradwiksurya25@gmail.comLaras Oktavianidwiksurya25@gmail.com<p>This study aims in this research to determine the effect of learning motivation, misuse of information technology and student integrity on academic cheating behavior. The population in this study were students of the accounting study program who studied at Triatma Mulya Badung University, totaling 237 students, with a sample of 119 respondents. The data collection method used is a questionnaire. The data analysis technique used in this study is multiple linear regression, coefficient of determination, F test and t test. Based on the results of the study it can be seen that learning motivation has a negative and significant effect on academic cheating behavior, misuse of information technology has a significant positive effect on academic cheating behavior and student integrity has a significant negative effect on academic cheating behavior. The magnitude of the influence of learning motivation variables, information technology abuse and student integrity on academic fraud behavior is 54.3%. Suggestions that can be given by researchers are that Triatma Mulya University is expected to provide motivation to students during learning, to increase student learning motivation</p>2023-12-27T04:46:22-05:00Copyright (c) 2023 Journal Research of Accountinghttp://jarac.triatmamulya.ac.id/index.php/Jarac/article/view/102PENGARUH INVESTMENT OPPORTUNITY SET, KEPEMILIKAN MANAJERIAL, DAN SUSTAINABILYTY ACCOUNTING TERHADAP NILAI PERUSAHAAN2023-12-28T05:33:16-05:00Wahyu Agustiniwahyuagustini30@gmail.comKomang Fridagustina Adnantarawahyuagustini30@gmail.comMade Yudi Darmitawahyuagustini30@gmail.com<p>This study aims to obtain empirical evidence regarding the effect of investment opportunity sets, managerial ownership, and sustainability accounting on firm value in manufacturers listed on the Indonesia Stock Exchange in 2019-2021 because several previous studies have shown inconsistent results. The value of the company is very important because it can affect the perception of investors towards the company so that the company will have more convenience in obtaining funds from investors. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. The sampling technique in this study used a purposive sampling method so as to get 19 companies as a research sample with a total of 57 companies. The data analysis technique used in this study uses multiple linear regression. The test results show that the investment opportunity set has an effect on firm value. Managerial ownership affects the firm value. Sustainability accounting affects the firm value.</p>2023-12-27T22:38:58-05:00Copyright (c) 2023 Journal Research of Accountinghttp://jarac.triatmamulya.ac.id/index.php/Jarac/article/view/103PENGARUH LEVERAGE, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA2023-12-28T05:33:16-05:00Kadek Chindi Febriana Aristachindiarista2402@gmail.comGde Herry Sugiarto Asanachindiarista2402@gmail.comTiara Kusuma Dewichindiarista2402@gmail.com<p>Manajemen laba dapat digambarkan sebagai salah satu tindakan yang dilakukan<br>oleh manajemen perusahaan untuk memperoleh laba sehingga, mendapatkan informasi<br>mengenai keuntungan secara ekonomis yang tidak pernah dialami perusahaan dalam<br>jangka panjang bahkan merugikan perusahaan. Manajemen laba terjadi karena adanya<br>konflik antara agen sebagai manajer dan pemilik sebagai principle. Dapat diasumsikan<br>bahwa dimungkinkan manajer akan berprilaku oportunistik demi kepentingan pribadi<br>dengan melakukan praktik manajemen laba. Manajemen laba dilakukan dengan cara<br>meratakan, menaikan, dan menurunkan laba, sehingga laporan keuangan yang<br>semestinya membantu penggunanya tetapi justru memberikan informasi yang tidak<br>tepat bagi penggunanya. Hal ini mengakibatkan laporan keuangan tidak dapat<br>diandalkan, karena informasi yang terkandung didalamnya tidak menampilkan<br>informasi yang seharusnya. Tujuan penelitian ini untuk menguji dan memperoleh bukti<br>empiris pengaruh Leverage, Profitabilitas, dan Ukuran Perusahaan Terhadap<br>Manajemen Laba Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek<br>Indonesia. Populasi dalam penelitian ini adalah seluruh perusahaan manufaktur yang<br>terdaftar di Bursa Efek Indonesia Tahun 2019-2021. Penelitian ini menggunakan data<br>sekunder. Data dikumpulkan dari Bursa Efek Indonesia dan laporan keuangan tahunan<br>2019-2021. Sampel yang digunakan sebanyak 118 perusahaan melalui metode<br>purposive sampling. Metode analisis yang digunakan adalah analisis regresi linier<br>berganda. Berdasarkan hasil penelitian disimpulkan bahwa leverage berpengaruh<br>positif terhadap manajemen laba, profitabilitas berpengaruh positif terhadap<br>manajemen laba, ukuran perusahaan berpengaruh positif terhadap manajemen laba.</p>2023-12-27T22:46:52-05:00Copyright (c) 2023 Journal Research of Accountinghttp://jarac.triatmamulya.ac.id/index.php/Jarac/article/view/104BELANJA MODAL DITINJAU DARI DANA PERIMBANGAN DAN PENDAPATAN ASLI DAERAH KABUPATEN DAN KOTA DI PROVINSI BALI TAHUN 2016-20202023-12-28T05:33:16-05:00Ni Putu Vira Cintya Dewiviracintya0404@gmail.comTiara Kusuma Dewiviracintya0404@gmail.comGde Herry Sugiarto Asanaviracintya0404@gmail.com<p>Local governments utilize their capital expenditure budgets to construct facilities and infrastructure for the development of their respective regions. The distribution of capital expenditure is influenced by various factors, including local original revenue and balancing funds. The objective of this research is to examine the impact of local original income and balancing funds on capital expenditure in the regencies and cities of Bali. The data for this study was collected through the documentation method, gathering, processing, and recording data from secondary sources relevant to the research. The study population comprises the Regency and City Governments of Bali, which consist of eight districts. The results indicate that the profit sharing fund has a positive effect on capital expenditure. It is recommended that local governments in Bali focus on further developing potential sources of regional income to enhance their Regional Original Revenue (PAD). This can be achieved through the intensification of tax collection and the formulation of regional regulations that support economic activities within the regions. The allocation of balancing funds such as General Allocation Fund (DAU), Specific Allocation Fund (DAK), and Special Allocation Fund (DBH) should prioritize areas that directly impact public interests, such as infrastructure and facilities that stimulate economic growth. It is important to avoid diverting the balancing fund and PAD for non-beneficial expenditure allocations. Capital expenditure should be carried out with the aim of providing optimal public services and generating income for the region..</p>2023-12-27T22:57:38-05:00Copyright (c) 2023 Journal Research of Accountinghttp://jarac.triatmamulya.ac.id/index.php/Jarac/article/view/105PENGARUH RASIO KEUANGAN TERHADAP HARGA SAHAM PADA PERUSAHAAN FARMASI YANG TERDAFTAR2023-12-28T05:33:16-05:00I Dewa Gede Andi Pratamadewaandi156@gmail.comNi Made Christin Dwitrayanidewaandi156@gmail.comNi Made Ernila Junipisadewaandi156@gmail.com<p>The share price is the price of a share when the market is in progress or when the market is closed and can change at any time depending on the demand and supply of these shares. This study aims to determine the effect of financial ratios on stock prices in pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) in 2017-2021, either partially or simultaneously. This study uses financial ratios, namely Current Ratio, Debt to Equity Ratio, Return On Equity, and Earning Per Share which are used as Independent Variables and Stock Prices as the Dependent Variable. The population in this study are pharmaceutical companies listed on the Indonesia Stock Exchange (IDX). The research sample consisted of 14 pharmaceutical companies that met the criteria using a purposive sampling method. The data used in this study is secondary data in the form of pharmaceutical company financial reports for 2017-2021. The data collection technique used is documentation. The data analysis technique used is multiple linear regression. The results of the study show that Cuurent Ratio, Return On Equity, Earning Per Share have a positive effect on stock prices while the Debt To Equity Ratio has a negative effect on stock prices.</p>2023-12-27T23:19:37-05:00Copyright (c) 2023 Journal Research of Accountinghttp://jarac.triatmamulya.ac.id/index.php/Jarac/article/view/106PENGARUH AKUNTANSI PERTANGGUNGJAWABAN DAN PARTISIPASI ANGGARAN TERHADAP EFEKTIVITAS PENGENDALIAN BIAYA PRODUKSI2023-12-28T05:33:16-05:00Kadek Ari Widianti20192413019@triatmamulya.ac.idMade Yudi Darmita20192413019@triatmamulya.ac.idNi Nyoman Sri Rahayu Trisna Dewi20192413019@triatmamulya.ac.id<p>The reason for this study was to decide the impact of liability bookkeeping and spending plan interest on the adequacy of creation cost control at PT Medina Debeuz Indah. This kind of exploration utilizes a quantitative methodology. The populace in this study were 37 individuals. Examining utilizing immersed testing technique. This is done on the grounds that the populace is moderately little. The example in this study was that all individuals from the populace were tested, specifically supervisors and staff of the money and bookkeeping division, so an example size of 37 individuals was gotten. The information examination strategies utilized are clear measurements, legitimacy and unwavering quality tests, old style suppositions, different straight relapse, fractional t factual tests utilizing the SPSS application. The consequences of this study show that to some extent responsibility bookkeeping affects the viability of creation cost control. While Spending plan Investment fundamentally affects the Viability of Creation Cost Control.</p>2023-12-27T23:25:47-05:00Copyright (c) 2023 Journal Research of Accountinghttp://jarac.triatmamulya.ac.id/index.php/Jarac/article/view/107PENGARUH PRODUK DOMESTIK BRUTO, SALES GROWTH, DAN INVENTORY TURNOVER TERHADAP RETURN ON ASSETS PADA PERUSAHAAN CONSUMER GOODS YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-20212023-12-28T05:33:16-05:00Anak Agung Mayun Eka Dharmaagungmayun2014@gmail.comNi Nyoman Sri Rahayu Trisna Dewiagungmayun2014@gmail.comLaras Oktavianiagungmayun2014@gmail.com<p>The purpose of this study is to examine the effect of GDP, sales growth and inventory turnover on ROA. This research is a quantitative research. The population in this study were 45 companies and the sample technique used in this study was purposive sampling in order to obtain a total sample of 54 samples. The data analysis technique used is multiple linear regression analysis. The results of the analysis show that, (1) GDP has an effect on ROA in consumer goods companies listed on the Indonesia Stock Exchange, (2) sales growth has an effect on ROA on consumer goods companies listed on the Indonesia Stock Exchange, (3) inventory turnover has an effect on ROA in consumer goods companies listed on the Indonesia Stock Exchange.</p>2023-12-27T23:38:47-05:00Copyright (c) 2023 Journal Research of Accountinghttp://jarac.triatmamulya.ac.id/index.php/Jarac/article/view/108MINAT MAHASISWA AKUNTANSI FAKULTAS BISNIS UNIVERSITAS TRIATMA MULYA BERKARIR DI BIDANG PERPAJAKAN DI TINJAU DARI PERSEPSI, MOTIVASI, DAN PENGETAHUAN PERPAJAKAN2023-12-28T05:33:16-05:00Putu Oka Linda Pradnya Watiputulinda32@gmail.comI Gusti Agung Krisna Lestariputulinda32@gmail.comNi Made Ernila Junipisaputulinda32@gmail.com<p>The purpose of this study is to determine the impact of tax perceptions, motivations, and knowledge on the interests of accounting students in their tax careers. The research subject consisted of students from the Faculty of Economics, Triatma Muriyah University, and her sample was 134 respondents. The data collection method is a questionnaire. The data analysis techniques used in this study are multiple regression, coefficient of determination, F-test, and t-test. Based on research results, we find that perception has a significant positive impact on accounting students' interest in tax work, while motivation has a significant positive impact on accounting students' interest in a career in this field. Tax knowledge and tax knowledge have a significant positive impact on an accounting student's interest in a career in the tax field. The magnitude of the impact of variables perception, motivation, and tax knowledge on accounting students' interest in a tax career is 62.7%. The researchers suggested that Triatoma Muriya University would organize tax seminars and provide tax courses with appropriate materials and experienced lecturers to improve awareness, motivation and knowledge in the tax field. , is expected to be able to increase interest in the tax area later. The number of accounting students pursuing careers in the tax field will increase.</p>2023-12-27T23:49:09-05:00Copyright (c) 2023 Journal Research of Accountinghttp://jarac.triatmamulya.ac.id/index.php/Jarac/article/view/109PENGARUH KOMPETENSI, ETIKA AUDITOR, PENGALAMAN AUDITOR, FEE AUDIT DAN AUDIT TENURE TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI BALI2023-12-28T05:33:16-05:00Ni Luh Devi Yuniantarimettamera@unmas.ac.idLuh Komang Merawatimettamera@unmas.ac.idIda Ayu Ratih Manuarimettamera@unmas.ac.id<p>The existence of the public accounting profession will gain the trust of the public if the auditors produce quality audits. Audit quality is influenced by many factors including competence, auditor ethics, auditor experience, audit fees and audit tenure. This study aims to analyze and explain the effect of competence, auditor ethics, auditor experience, audit fees and audit tenure on audit quality. The study population comprised all auditors employed at public accounting firms in Bali. Purposive sampling was employed, yielding 88 respondents. Data collection involved validated and reliable questionnaire. The data analysis method employed in this investigation was multiple linear regression analysis. The findings reveal that auditor ethics and experience positively influence audit quality, while competence, audit fees, and audit tenure exhibit no significant impact on audit quality</p>2023-12-28T04:51:37-05:00Copyright (c) 2023 Journal Research of Accountinghttp://jarac.triatmamulya.ac.id/index.php/Jarac/article/view/110DISRECTIONARY ACCRUALS DAN PRICE TO BOOK VALUE PERUSAHAAN SUB SEKTOR FOOD AND BEVERAGE2023-12-28T05:33:17-05:00I Gusti Ayu Ratih Permata Dewiratih.permata@student.unud.ac.id<p>This study aims to obtain empirical evidence about the effect of firm size, profitability, leverage, and liquidity on earnings management. The population in this study are Food and Beverage Sub-Sector Companies listed on the Indonesia Stock Exchange (IDX) in 2017-2021. The dependent variable in this study is earnings management, while the independent variables in this study are firm size, profitability, leverage and liquidity. In this study using secondary data types. The sample in this study was obtained using a purposive sampling technique which totaled 82 financial statement data and met the requirements as a research sample obtained through the official website of the Indonesia Stock Exchange. The data analysis method used is multiple linear analysis. Based on the research conducted, the results of this study indicate that company size has a positive and not significant effect on earnings management. Profitability and leverage have a negative and insignificant effect on earnings management. Liquidity has a negative and significant effect on earnings management. Earnings management has a negative and significant effect on firm value</p>2023-12-28T00:00:00-05:00Copyright (c) 2023 Journal Research of Accountinghttp://jarac.triatmamulya.ac.id/index.php/Jarac/article/view/111ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENDAPATAN UKM SEKTOR KULINER DI KOTA DENPASAR2023-12-28T05:33:17-05:00I Gusti Agung Krisna Lestariigakrisnalestari168@gmail.comNi Putu Feby Devira Permanitaigakrisnalestari168@gmail.com<p>Adapun tujuan penelitian ini untuk menganalisis pengaruh signifikan secara tidak<br>langsung upah, jam kerja, modal, dan pendidikan terhadap pendapatan melalui<br>penjualan pada UKM sektor Kuliner di Kota Denpasar. Hasilnya: 1) Upah dan<br>modal berpengaruh positif dan signifikan terhadap jumlah penjualan 2) Jam kerja<br>dan pendidikan berpengaruh positif tetapi tidak signifikan terhadap jumlah<br>penjualan. 3) Upah, modal dan jumlah penjualan berpengaruh positif dan signifikan<br>terhadap pendapatan UKM sektor Kuliner Kota Denpasar. 4) Jam kerja<br>berpengaruh positif tetapi tidak signifikan terhadap pendapatan UKM sektor<br>Kuliner di Kota Denpasar. 5) Pendidikan berpengaruh negatif tidak signifikan<br>terhadap pendapatan UKM sektor Kuliner di Kota Denpasar. 6) Upah dan modal<br>secara tidak langsung berpengaruh signifikan terhadap pendapatan UKM sektor<br>Kuliner di Kota Denpasar melalui jumlah penjualan. 7) Jam kerja dan pendidikan<br>secara tidak langsung berpengaruh tidak signifikan terhadap pendapatan UKM<br>sektor Kuliner Kota Denpasar melalui jumlah penjualan.</p>2023-12-28T05:20:41-05:00Copyright (c) 2023 Journal Research of Accountinghttp://jarac.triatmamulya.ac.id/index.php/Jarac/article/view/112PERAN KREDIT DAN MODAL SENDIRI TERHADAP PENDAPATAN PETANI PADI DI KECAMATAN SUKAWATI KABUPATEN GIANYAR2023-12-29T10:11:17-05:00Made Theo Lamunastheolamunas@gmail.comGde Herry Sugiarto Asanatheolamunas@gmail.com<p>The agricultural sector in Bali likewise assumes a vital part in the development and economy of the Balinese people. Agriculture is expected to be able to create a source of income, a means for entrepreneurship, and has the potential to better the population's standard of living. At present there is a lack of distribution or access to capital which causes the scale of ownership of agricultural business actors to be small so that they cannot make efficiency in production and even have no effect on income. The motivation behind this study was to examine the job of credit and value in the pay of rice farmers in Sukawati sub-district, Gianyar regency. This examination is a sort of quantitative exploration using primary data. Techniques for information assortment utilizing interviews and questionnaires. The analytical tools used to process the data are different test techniques (paired sample test) and multiple linear regression. In light of the consequences of the examination and information examination, that's what it shows credit (X1) and equity (X2) play a positive role in the income of rice farmers. Credit for rice farmers will increase the value in the pay of rice farmers</p>2023-12-28T05:24:29-05:00Copyright (c) 2023 Journal Research of Accountinghttp://jarac.triatmamulya.ac.id/index.php/Jarac/article/view/113PENGARUH KUALITAS SISTEM INFORMASI AKUNTANSI, KESESUAIAN TUGAS DAN EFEKTIVITAS PENGGUNAAN SISTEM INFORMASI AKUNTANSI PADA KINERJA KARYAWAN DI PT PARAMITA BANINDO MAKMU2023-12-28T05:33:17-05:00Irmawatiirmawatiirma301@gmail.comKomang Krishna Yogantarairmawatiirma301@gmail.comKomang Fridagustina Adnantarairmawatiirma301@gmail.com<p>Employee performance is an assessment that is carried out systematically. Employee performance is unique in that each worker is capable of doing their tasks to varying degrees. is the degree to which workers are able to make optimal use of information technology to boost productivity and efficiency when they're on the clock. Information systems can provide an overview of the achievement of targets from a pool of governed assets used to aggregate data from around the business and utilize it in a number of different contexts. PT Paramita Banindo Makmur was the site of this study. Primary data for this study came from surveys given to employees whose jobs required them to utilize accounting information systems. All 159 participants in this study were staff members at PT Paramita Banindo Makmur, while the sample chose employees whose jobs were related to accounting information systems, namely 60 administrative employees. Multiple linear regression was employed as the method of analysis for the gathered data. The findings demonstrated that AIS in the accounting sector are of high quality. Employee output at PT Paramita Banindo Makmur increases when accounting information systems are well-suited to tasks and produce accurate results</p>2023-12-28T05:30:01-05:00Copyright (c) 2023 Journal Research of Accountinghttp://jarac.triatmamulya.ac.id/index.php/Jarac/article/view/114PENGARUH CORPORATE SOCIAL RESPONSIBILITY, KINERJA LINGKUNGAN DAN GREEN PROCESS INNOVATION TERHADAP KINERJA KEUANGAN PERUSAHAAN2023-12-28T05:33:17-05:00Jenny Marcelina B20192413009@triatmamulya.ac.idI Ketut Yudana Adi20192413009@triatmamulya.ac.idMade Christin Dwitrayani20192413009@triatmamulya.ac.id<p>The company’s inancial performance is a description of teh condition and<br>achievements o a company in its business activities. Currently, in carrying out its<br>business, companies are required to be able to fulfill their responsibilities not<br>only to shareholders but also to stakeholders by presenting non-financial<br>information in the form of economic, social and environmental performance.<br>Therefore this study uses the variables corporate social responsibility,<br>environmental performance and green process innovation as independent<br>variables and the company's financial performance as the dependent variable. So<br>the purpose of this study is to determine the effect of corporate social<br>responsibility (X1) on environmental performance (X2) and green process<br>innovation (X3) on company financial performance (Y) empirical studies on<br>mining companies listed on the IDX in 2019-2021. The population in this study<br>amounted to 47 companies. The sample determination technique used purposive<br>sampling to obtain a total of 54 samples. The data analysis technique used is<br>descriptive analysis, classical assumption test, multiple linear regression<br>analysis, t-test analysis, F test and determination analysis. The results of the<br>regression model analysis show Y = -1.165 + 0.432X1 + 0.115X2 + 1.301X3.<br>The conclusion obtained is that corporate social responsibility does not affect the<br>company's financial performance. Environmental performance has a positive<br>effect on the company's financial performance. Green process innovation has a<br>positive effect on the company's financial performance.</p>2023-12-28T05:33:03-05:00Copyright (c) 2023 Journal Research of Accounting