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All Journal Vokasi: Jurnal Riset Akuntansi Journal of Economic, Bussines and Accounting (COSTING) Management Studies and Entrepreneurship Journal (MSEJ) Journal of Educational Study
Savitri, Ni Luh Asri
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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Pengaruh Pengungkapan Environmental, Social, Governance (ESG), dan Eco-efficiency Terhadap Nilai Perusahaan (Studi Kasus Pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2024) Anggarista, Made Meila; Dewi, Ni Wayan Yulianita; Savitri, Ni Luh Asri
Journal of Educational Study Vol. 4 No. 2 (2024): December
Publisher : English Education Department STKIP Agama Hindu Singaraja

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pengungkapan environmental, pengungkapan social, pengungkapan governance, dan Eco-efficiency terhadap nilai perusahaan pada perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2021-2024. Populasi yang digunakan dalam penelitian ini adalah 69 perusahaan. Teknik pengumpulan sampel dalam penelitian ini menggunakan metode purposive sampling dengan beberapa kriteria sehingga diperoleh sampel sebanyak 10 perusahaan, total keseluruhan sampel sebanyak 40 sampel. Teknik pengumpulan data yaitu studi kepustakaan dan studi dokumen. Analisis data menggunakan analisis regresi linear berganda dengan bantuan software SPSS versi 26. Hasil analisis menunjukkan bahwa pengungkapan environmental, pengungkapan social, dan pengungkapan governance berpengaruh signifikan terhadap nilai perusahaan. Sedangkan Eco-efficiency tidak berpengaruh signifikan terhadap nilai perusahaan yang diproksikan oleh Price to Book Value (PBV).
Pengaruh Anti-Fraud Awareness dan Big Five Personality Traits terhadap Kecenderungan Accounting Fraud: Studi pada Pengelola Bumdes Se-Kabupaten Buleleng Diantari, Ketut Risma; Prayudi, Made Aristia; Savitri, Ni Luh Asri
Vokasi : Jurnal Riset Akuntansi Vol. 14 No. 3 (2025): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v14i3.97935

Abstract

The purpose of this research is to find out the influence of anti-fraud awareness and big five personality traits on the tendency of accounting fraud in BUMDes managers in Buleleng Regency. In the sampling process, purposive sampling techniques are used where BUMDes that meet the criteria are 34 BUMDes involving 100 respondents. This research uses a quantitative approach with instruments in the form of questionnaires measured using a five-point Likert scale and the data is then processed using SPSS version 22 software and the tests carried out include descriptive statistical tests, data quality tests, classical assumptions tests, and hypothesis tests. The results of this study show: (1) Anti-fraud awareness has a significant negative effect on the tendency of accounting fraud. (2) Openness to experience has a significant negative effect on the tendency of accounting fraud. (3) Consientiousness does not have a significant effect on the tendency of accounting fraud. (4) Extraversion has a significant positive effect on the tendency of accounting fraud. (5) Agreeableness has a significant negative effect on the tendency of accounting fraud. (6) Neuroticism has a significant negative effect on the tendency of accounting fraud. Keywords : anti-fraud awareness, big five personality traits, tendency of accounting fraud
Pengaruh Literasi Keuangan, Perilaku Keuangan, Dan Persepsi Risiko Terhadap Minat Penggunaan Pinjaman Peer To Peer Lending (Studi Kasus Generasi Z Di Kabupaten Buleleng) Astiningsih, Kadek Irma Seni; Martadinata, I Putu Hendra; Savitri, Ni Luh Asri
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 7 No. 4 (2026): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v7i4.10763

Abstract

Penelitian ini bertujuan menganalisis pengaruh literasi keuangan, perilaku keuangan, dan persepsi risiko terhadap minat penggunaan pinjaman peer to peer lending pada Generasi Z di Kabupaten Buleleng. Penelitian ini dilatarbelakangi oleh meningkatnya penggunaan layanan peer to peer lending yang disertai tingginya tingkat gagal bayar, khususnya pada kalangan Generasi Z. Kabupaten Buleleng dipilih sebagai lokasi penelitian karena memiliki jumlah Generasi Z tertinggi di Provinsi Bali serta menunjukkan potensi pertumbuhan penggunaan layanan keuangan digital yang cukup besar. Penelitian ini menggunakan pendekatan kuantitatif dengan data primer yang diperoleh melalui penyebaran kuesioner secara daring kepada responden Generasi Z yang berdomisili di Kabupaten Buleleng. Teknik analisis data meliputi uji statistik deskriptif, uji validitas dan reliabilitas, uji asumsi klasik, analisis regresi linear berganda, uji parsial (uji t), uji simultan (uji F), serta uji koefisien determinasi. Hasil penelitian menunjukkan bahwa literasi keuangan, perilaku keuangan, dan persepsi risiko secara parsial maupun simultan berpengaruh signifikan terhadap minat penggunaan peer to peer lending. Temuan ini menunjukkan bahwa pemahaman keuangan, pengelolaan keuangan, dan persepsi risiko menjadi faktor penting dalam menentukan minat Generasi Z menggunakan layanan pinjaman digital.
ANALYSIS OF PT WASKITA KARYA TBK'S FINANCIAL STATEMENT FRAUD DUE TO RESTATEMENT AND RESTRUCTURING Sari, Ni Kadek Dian Mayang; Sinarwati, Ni Kadek; Savitri, Ni Luh Asri
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 2 (2026): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/0jdht464

Abstract

This study aims to analyze indications of financial statement fraud before and after the restatement and restructuring at PT Waskita Karya Tbk for the 2019–2024 period. This research is based on the phenomenon of financial performance pressure, financial statement restatements, and debt restructuring, which can affect the quality of a company's financial reporting. The population in this study was the Annual Financial Report of PT Waskita Karya Tbk for the 2019–2024 period. This study used a saturated sampling technique, with a total of 24 observations. The research method used was quantitative descriptive using the Dechow F-Score model. The results showed that before the restatement and restructuring, the F-Score value for the 2022 period was 1.065, indicating financial statement fraud. This was due to the company facing a high debt burden and declining financial performance. However, after the restatement and restructuring, all observation periods were in the non-manipulator category, indicating no indication of financial statement fraud based on the model testing results. This condition indicates that the financial reporting practices carried out did not lead to fraudulent acts, but rather efforts to adjust and improve the quality of financial information.
Co-Authors Anggarista, Made Meila Astiningsih, Kadek Irma Seni Diantari, Ketut Risma I Putu Hendra Martadinata . Made Aristia Prayudi Ni Kadek Sinarwati Ni Wayan Yulianita Dewi Sari, Ni Kadek Dian Mayang