Vokasi : Jurnal Riset Akuntansi

Faktor – Faktor yang Mempengaruhi Kinerja Sistem Informasi Akuntansi pada Lembaga Perkreditan Desa (LPD) di Kecamatan Kubu

Eka Yunita, Nyoman Trisna Herawati — Sat, 30 Dec 2023 00:00:00 +0000

Accounting information systems are computer-based systems where there is interaction between human resources as implementers and machines as tools to process and convert financial data and other data into information needed by management to plan, control, and operate a business. Accounting Information Systems have a very important role, especially in LPD, but where accounting information system users who work at LPD in Kubu sub-districts still feel confused in operating or carrying out their duties and jobs using existing accounting information systems. This study aims to examine the effect of user involvement, personal technical capabilities, organizational size, user education and training programs, on the Performance of Accounting Information Systems. The type of research conducted is a quantitative approach and causal research design. The subjects of this study were employees of LPD Kubu District, with certain criteria. The object of study includes user involvement, personal engineering capabilities, organizational size, user education and training programs. Researchers used purposive sampling techniques to determine a sample of 60 respondents. Data was collected through questionnaires using Likert scale. The data were analyzed using multiple linear regression. The results showed that there was a significant influence of user involvement, personal technical capabilities, organizational size, user education and training programs, stimulated on the performance of accounting information systems.

Pengaruh Financial Distress, Financial Leverage, Umur Perusahaan dan Inflasi terhadap Underpricing pada Perusahaan yang Melakukan Initial Public Offering (IPO)

I Ketut Edi Suryawan I Ketut Edi Suryawan1; Gede Adi Yuniarta — Sat, 30 Dec 2023 00:00:00 +0000

The aim of this research is to examine variables that influence share underpricing when a company conducts an IPO. The underpricing phenomenon occurs due to differences in prices in the primary market as a result of an imbalance of information (information asymmetry) between the underwriter and the issuer. This condition of information asymmetry is what causes underpricing, where the underwriter is the party who has a lot of information and uses the issuer's ignorance to reduce the underwriter's risk. This price difference is known as initial return (IR) or positive return for investors. If the share price in the primary market (IPO) is lower than the share price in the secondary market on the first day, then there will be a phenomenon of low prices in the initial offering, which is called underpricing. On the other hand, if the price at the IPO is higher than the share price on the secondary market on the first day, then this phenomenon is called overpricing. This research uses quantitative methods with the research population being companies that carry out IPOs from 2020 to 2022. The sample was selected using a purposive sampling method. The research results obtained are that financial distress has no significant effect on stock underprices, financial leverage has no significant effect on stock underprices, company age has no significant negative effect on stock underprices and the inflation rate has a significant positive effect on stock underprices.

Pengaruh Tekanan Finansial, Efektivitas Pengendalian Internal, dan Budaya Organisasi terhadap Kecenderungan Kecurangan (Fraud) dengan Integrasi Teknologi sebagai Variabel Moderasi pada Lembaga Perkreditan Desa di Kecamatan Dawan

Ni Kadek Astiti Pratiwi Kadek, Gusti Ayu Ketut Rencana Sari Dewi — Sat, 30 Dec 2023 00:00:00 +0000

This research aims to determine the influence of financial pressure, the effectiveness of internal control, and organizational culture on the tendency of fraud with technology integration as a moderating variable in Village Credit Institutions (LPD) in Dawan District. The research uses primary data obtained from questionnaires and is measured on a likert scale. The population in this study consists of all officials in 19 LPDs in Dawan District. The sample was determined using a saturated sampling technique, resulting in a total of 87 respondents. Data were analyzed using descriptive statistical tests, data quality tests, classic assumption tests, multiple linear regression analysis, moderated regression analysis, and t-tests with data presentation assisted by SPSS version 25. The research results indicate that: (1) financial pressure has a significant positive effect on the tendency of fraud, (2) the effectiveness of internal control has a significant negative effect on the tendency of fraud, (3) organizational culture does not influence the tendency of fraud, and (4) technology integration is capable of moderating the influence of financial pressure and the effectiveness of internal control on the tendency of fraud, but it is not able to moderate the influence of organizational culture on the tendency of fraud.

Pengaruh Return On Equity, Total Aset Turnover, Current Ratio, dan Economic Value Added Terhadap Harga Saham pada saat Kenaikan Harga Bahan Bakar Minyak

Kadek Adriana Virgie, Putu Eka Dianita Marvilianti Dewi — Sat, 30 Dec 2023 00:00:00 +0000

The stock price is the price of a share that occurs on the market exchange at a certain time which is determined by market players and is determined by the demand and supply of the shares involved in the capital market. This research aims to analyze the influence of Return On Equity, Total Asset Turnover, Current Ratio, and Economic Value Added on stock prices when fuel prices increase partially. The Grand Theory used in this research is signaling theory. The type of data used is secondary data in the form of company quarterly financial reports in the transportation sector. Determination of the sample using the purposive sampling method. The sample in this research was 30 companies with a total of 90 data observations. The data analysis technique used in this research is multiple linear regression analysis. Hypothesis testing results using t statistics. The results of the t statistical test show that the Return on Equity variable has a negative and significant effect on stock prices when fuel prices increase. while the variables Total Asset Turnover, Current Ratio, and Economic Value Added have a positive and significant effect on stock prices when fuel prices increase.

Analisis Flypaper Effect pada Pengaruh Dana Alokasi Khusus, Pendapatan Asli Daerah dan Sisa Lebih Perhitungan Anggaran terhadap Belanja Daerah di Indonesia (Studi Tahun 2019-2021)

Putu Etha Naraswari Wira, Nyoman Ayu Wulan Trisna Dewi — Sat, 30 Dec 2023 00:00:00 +0000

This research aims to determine the influence of DAK, PAD, and SiLPA on regional spending and to determine whether or not the flypaper effect phenomenon occurred in regional government financial management in Indonesia during the 2019-2021 period. The object of this research includes all regional governments in Indonesia that publish annual APBD realization reports on the website of the Directorate General of Regional Government Financial Balance for 2019-2021. The sample selection in this study used a purposive sampling technique using several considerations according to the desired criteria. The research results show that the DAK, PAD, and SiLPA variables have a significant effect and have a positive relationship with regional expenditure variables. DAK and SiLPA coefficient values < PAD coefficient values. Thus, this shows that there is no flypaper effect on regional government financial management in Indonesia during the 2019-2021 period. The conclusion from this research is that Special Allocation Funds, Original Regional Income, Surplus Budget Calculations have a positive effect on regional spending and the flypaper effect phenomenon does not occur.

Pengaruh Likuiditas, Leverage, dan Return On Asset (ROA) terhadap Agresivitas Pajak pada Perusahaan Pertambangan yang Terdaftar pada Bursa Efek Indonesia

Sat, 30 Dec 2023 00:00:00 +0000

The purpose of this study was to determine the effect of the variable liquidity, leverage and return on assets on tax aggressiveness either partially or simultaneously. This research is quantitative research conducted on mining sector companies listed on the Indonesia Stock Exchange for the 2019-2022 period. The research sample was selected using purposive sampling with several criteria. There were 24 companies that were used as samples so that the number of research samples was 96 companies. However, there were 25 data that were outliers so that the final sample in this study was 71 samples. The data used in this study is secondary data obtained through the company's financial statements. The data analysis technique used consisted of a descriptive statistical test, a classical assumption test and a hypothesis test. The results obtained are liquidity and return on assets have a significant positive effect on tax aggressiveness while liquidity has no effect on tax liquidity. Simultaneously liquidity, leverage and return on assets have a significant effect on tax aggressiveness with an influence level of 26%.

Pengaruh Literasi Keuangan, Persepsi Manfaat dan Kepuasan Pengguna terhadap Minat Penggunaan E-Wallet OVO pada Mahasiswa S1 Akuntansi Undiksha

Kadek Yudistira, Putu Riesty Masdiantini — Sat, 30 Dec 2023 00:00:00 +0000

The study aims to find out the impact of financial literacy, perception of benefits, and user satisfaction on the interest in using e-Wallet OVO. This research is a type of quantitative research, where the population in this study is a students of the Bachelor of Accounting Study Program 2018-2020. Sampling techniques are purposive sampling to obtain a sample of as many as 100 students. The type of data used in this study is primary data and the analytical technique used is a double linear regression analysis test. The results of this study show that the variables of financial literacy (X1), benefit perception (X2), and user satisfaction (X3) have a positive and significant influence on the interest in using e-Wallet OVO in Undiksha's Bachelor of Accounting students. This suggests that the better understanding of financial literacy, the better perception of benefits, the higher the user satisfaction rate, then will increase the interest in using e-Wallet OVO.

Pengaruh Program Pemutihan, Pembebasan Bea Balik Nama dan Sosialisasi Pajak terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di Kantor Samsat Kabupaten Karangasem

Ni Komang Dwi Wiranjani, Edy Sujana — Sat, 30 Dec 2023 00:00:00 +0000

This research aims to determine the effect of whitening programs, transfer of name fees, and tax socialization on taxpayer compliance. This type of research is quantitative research using survey methods. The sampling technique used was accidental sampling with a sample size of 100 respondents. Data collection uses questionnaires. The data analysis technique used in this research is Multiple Linear Regression Analysis using the t test. The data was processed using IBM SPSS Version 26. The results of this study show that the motor vehicle tax fine reduction program has a significant effect on motor vehicle taxpayer compliance, exemption from motor vehicle title transfer fees has a significant effect on motor vehicle taxpayer compliance, and tax socialization has a significant effect on compliance. motor vehicle taxpayers.

Analisis Penerapan Laporan Keuangan Berdasarkan Standar Akuntansi Keuangan Entitas Mikro, Kecil dan Menengah (EMKM) pada Bank Sampah Galang Panji

Agung Ardiansyah, I Gede Agus Pertama Yudantara — Sat, 30 Dec 2023 00:00:00 +0000

The research design can be interpreted as a setting strategy so that the researcher obtains valid data according to the variable characteristics and research objectives. The method used in this research is to use qualitative methods with descriptive methods. The research location is the place chosen to conduct a research. This research was conducted at the Galang Panji Garbage Bank, Panji village, Sukasada sub-district, Buleleng. The subjects in this study were the chairman of the Galang Panji Garbage Bank, Panji village, Sukasada sub-district, Buleleng, namely Gede Ganesha, and several waste bank administrators, namely the secretary and treasurer. Meanwhile, the object of this research is the Galang Panji waste bank, where financial reports have not been made in accordance with the EMKM SAK at the Galang Panji Garbage Bank, Panji village, Sukasada sub-district, Buleleng. The types and sources of data used in this study are primary data and secondary data. In this study the authors used two methods of data collection, namely using library research and field studies. The stages of data analysis in this study are in accordance with the qualitative data analysis model of Miles and Huberman as follows: Collecting data, Reducing data, Presenting data, and Drawing conclusions. This study found that the Galang Panji Garbage Bank had not made appropriate accounting records. with the Accounting Standards for Small and Medium Micro Enterprises (SAK EMKM) this is due to a lack of understanding regarding the preparation of financial reports in accordance with SAK-EMKM and time constraints. So that from these problems the preparation of financial reports based on SAK EMKM is a solution for the Galang Panji waste bank. The preparation of financial reports is carried out by using special journals in recording transactions to make it easier to record sales, purchase of waste, receipts and expenses so that they can be seen more clearly. Then proceed with recording transactions in a special journal, posting to a ledger, at the end of the period there is depreciation of fixed assets and adjustments to equipment so that it is recorded in a special journal and posted back to the ledger to facilitate the preparation of financial reports. financial statements.

Pengaruh Kompetensi Sumber Daya Manusia, Pemahaman Akuntansi, Sistem Informasi Akuntansi, dan Sistem Pengendalian Internal terhadap Kualitas Laporan Keuangan Koperasi di Kecamatan Buleleng

Putu Jyestha Hitawasana, Luh Gede Kusuma Dewi — Sat, 30 Dec 2023 00:00:00 +0000

This study aims to determine the effect of human resource competence, understanding of accounting, accounting information systems, and internal control systems on the quality of cooperative financial reports in Buleleng District. The population in this study are cooperatives located in the District of Buleleng. The data sampling used is purposive sampling method using certain criteria. The data are analysed by multiple linear regression analysis. The dependent variable in this study is the human resource competence, while the independent variables are the quality of financial reports, understanding of accounting, accounting information systems and internal control systems. The results of this study indicate that human resource competence, understanding of accounting, accounting information, and the internal control system has a significant positive effect on the quality of financial reports.

Pengaruh Kualitas Sumber Daya Manusia,Sistem Pengendalian Internal, dan Partisipasi Anggota terhadap Kinerja Koperasi pada Koperasi Pegawai Negeri Kabupaten Buleleng

Ida Bagus Krisnayana Manuaba, Nyoman Ari Surya Darmawan — Sat, 30 Dec 2023 00:00:00 +0000

This study aims to (1) determine the effect of the quality of human resources on the performance of cooperatives in civil servant cooperatives in Buleleng Regency. (2) Knowing the Effect of Internal Control Systems on Cooperative Performance in Cooperative Civil Servants of Buleleng Regency. (3) Knowing the Effect of Member Participation on Cooperative Performance in Cooperative Civil Servants of Buleleng Regency. The research that will be used in this research is quantitative research. Data collection was carried out by distributing questionnaires and then the data was processed using the SPSS application. The collected data will be tested by descriptive statistical analysis, instrument test, classical assumption test and hypothesis test. The results of this study found that (1) The quality of human resources has a positive and significant effect on the performance of the Buleleng Regency civil servant cooperatives (2) Internal control has a positive and significant effect on the performance of the Buleleng Regency civil servant cooperatives (3) Member participation has a positive and significant effect on the performance of the Buleleng Regency civil servant cooperatives. significantly to the performance of civil servant cooperatives in Buleleng Regency.

Pengaruh Pemahaman Pajak, Tingkat Pendidikan, dan Sosialisasi Perpajakan terhadap Kepatuhan Pajak BUMDes

Febry Sugiantara, Ni Kadek Sinarwati — Sat, 30 Dec 2023 00:00:00 +0000

This study aims to analyze the effect of tax understanding, education level, and tax socialization on BUMDes tax compliance in Buleleng Regency after the issuance of Government Regulation Number 11 of 2021 concerning Village-Owned Enterprises. This type of research is quantitative research with a Likert scale questionnaire distribution method and data processed using SPSS Version 25. The population is BUMDes recorded in the Community and Village Empowerment Office of Buleleng Regency in 2023. Sampling using Purposive Sampling technique with a total sample of 63 BUMDes. Data analysis of this study used descriptive statistical analysis, data quality test, classical assumption test, and hypothesis testing. The results showed that tax understanding has a significant effect on BUMDes tax compliance, while education level and tax socialization does not have a significant effect on BUMDes tax compliance, and simultaneously tax understanding, education level, and tax socialization have a significant effect on BUMDes tax compliance.

Pengaruh Tingkat Inflasi, Right Issue, dan Earnings Per Share (EPS) terhadap Harga Saham pada Perusahaan Industri Makanan dan Minuman yang Terdaftar di BEI Periode 2017-2021

Putu Risma Andayani, Desak Nyoman Sri Werastuti — Sat, 30 Dec 2023 00:00:00 +0000

This research uses food and beverage industry companies that have been listed on the IDX in the 2017-2021 period. Where this study uses 3 independent variables, namely there are 3 of them the inflation rate variable, the Right Issue variable, and the Earnings Per Share variable. As for the dependent variable, namely stock prices. The purpose of this study is to determine the effect of the Inflation Rate, Right Issue, and Earnings PerShare on stock prices. What was done to achieve the research objectives was to use data derived from 165 samples of financial reports or annual reports that had been determined previously through a purposive sampling technique. And processed with SPSS 25.0. The results showed that the negative inflation rate had no significant effect on stock prices, while the Right Issue had a positive and significant effect on the stock prices of food and beverage industry companies.

Pengaruh Transaksi Pihak Berelasi atas Hubungan Profitabilitas, Kebijakan Hutang, dan Preferensi Risiko Eksekutif terhadap Tax Avoidance

Budastri Sapta Reni Ni Kadek, I Nyoman Putra Yasa — Sat, 30 Dec 2023 00:00:00 +0000

The purpose of this research is to examine the influence of profitability, debt policy and executive risk preferences on tax avoidance, as well as to examine the effect of Related Party Transactions in moderating the influence between profitability, debt policy and executive risk preferences. This research is a quantitative study using secondary data obtained from the financial reports of companies listed on the Indonesia Stock Exchange. The population in this study are energy sector companies listed on the Indonesia Stock Exchange in the 2019-2021 period, namely 81 companies. The method of determining the sample used was purposive sampling obtained by 22 companies as a sample. Data analysis technique used is descriptive data analysis technique, regression test, and test the coefficient of determination and moderation regression test. The results of this study indicate that Profitability has a significant negative effect on tax avoidance, and debt policy and executive risk preferences have a significant positive effect on tax avoidance, Related Party Transactions are able to strengthen the relationship between profitability, debt policy and executive risk preferences on tax avoidance.

Pengaruh Growth Opportunity, Peringkat Proper, Media Exposure dan Tipe Industri terhadap Pengungkapan Emisi Karbon pada Perusahaan LQ45

ayu saraswati, Gede Adi Yuniarta — Sat, 30 Dec 2023 00:00:00 +0000

The phenomenon of climate change is the result of an increase in the amount of carbon emissions. The impact of this phenomenon is an increase in natural disasters that can affect various sectors, including the economic sector. However, the carbon emissions disclosure in Indonesia is still voluntary. The purpose of this research is to determine the effect of growth opportunity, PROPER rating, media exposure, and type of industry on carbon emissions disclosure. The research method used is a quantitative method, the type of data used is secondary data. Carbon emissions disclosure is measured by adopting the CDP (Carbon Disclosure Project) check list. The population consists of companies in the LQ45 Index for the period August 2018-February 2021 and the sample selection using purposive sampling and selected 39 companies from various sectors. The data analysis technique used multiple regression test. The results of this study showed that growth opportunity, PROPER rating, and type of industry have no effect on carbon emissions disclosure, while the media exposure has a positive effect on carbon emissions disclosure.