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Wijaya, I Nyoman Agus
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The Effect of Campus Environment towards the Learning Motivation Hidayat, Vinny Stephanie; debbianita, Debbianita; Wijaya, I Nyoman Agus; Dewi, Sherin Ivana
KINERJA Vol 25, No 1 (2021): KINERJA
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v25i1.3830

Abstract

The aim of this research is to determine the effect of Campus Environment (Physical and Non-Physical Environment) towards the learning motivation of students at Maranatha Christian University. The population of this research is the whole of accounting students at Maranatha Christian University. The sample of this research is 91 accounting students at Maranatha Christian University. The method used in this research is explanatory research, and the sampling method used is judgment sampling method. T-test and F test are used for Research hypothesis testing and SPSS version 20.0 is used for multiple regression analysis. The result of this research shows that College Environment affects the student’s motivation of studying, thus, the hypothesis of this research is empirically supported.Keywords:  campus environment, motivation of studying, internet Access, physical and non-physical environment
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI TUKAR DOLLAR AMERIKA SERIKAT DI INDONESIA Wijaya, I Nyoman Agus; Purwanti, Putu Ayu Pramitha
E-Jurnal Ekonomi Pembangunan Universitas Udayana Vol 10 No 5 (2021): VOL 10 NO 5, MEI 2021 (1774 - 2222)
Publisher : E-Jurnal Ekonomi Pembangunan Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The movement of the rupiah value can affect the stability of the economy in Indonesia. The aim this research ; (1) identify the simultaneous and partial effects of foreign debt, interest rates, foreign direct investment and macro shocks on the US dollar exchange rate in Indonesia; (2) identify among the foreign debt, interest rates, foreign direct investment, and macro shocks that most dominantly affect the US dollar exchange rate in Indonesia. Types and sources data using quantitative approach with secondary data and using multiple linear analysis techniques. The results showed that; 1) foreign debt, interest rates, foreign direct investment, and macro shocks simultaneously had effect on the US dollar exchange rate in Indonesia; 2) foreign debt and macro shocks have positive and significant effect on the US dollar exchange rate in Indonesia, interest rates don’t have significant effect on the US dollar exchange rate in Indonesia, while foreign direct investment has negative and significant effect on the US dollar exchange rate in Indonesia; 3) the dominant variable that affects the US dollar exchange rate in Indonesia is foreign debt, as seen from the standardized coeffiients beta. Keywords: US Dollar Exchange Rate, External Debt, Interest Rates, Foreign Direct Investment, Macro Shocks.
PENGARUH LIKUIDITAS, SOLVABILITAS DAN PROFITABILITAS TERHADAP KEBIJAKAN DIVIDEN DENGAN UKURAN PERUSAHAAN SEBAGAI PEMODERASI Prayogo, Enny; Wijaya, I Nyoman Agus; Handayani, Rini; Maretia, Stella

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Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (74.745 KB) | DOI: 10.31955/mea.v5i1.1005

Abstract

This research aims to analyze the influence of liquidity, solvency, profitability and firm size on dividend policies. In addition, this research will also analyze at the same time whether liquidity, solvency and profitability are able to influence dividend policies with firm size variable become variable moderation. The population of this research consists of 100 companies which are registered in index Kompas 100 at the period 2019. The sample from this research consists of 50 companies which is the sampling techniques is census techniques by forming sample frameworks. Hypothetical testing techniques in this research use multiple regression analysis with F and T tests as well as moderation regression analysis are processed using SPSS20. The results of this research show simultaneously liquidity, solvency, profitability and firm size have no effect on dividend policy whereas partially, only variable solvency affects dividend policy. And the results of moderation regression analysis show only profitability variable is capable to influencing dividend policies with firm size become variable moderation.
AUDIT QUALITY IN THE BLOCKCHAIN ERA : AN INVESTIGATION OF THE IMPACT OF INDIVIDUAL AND ORGANIZATIONAL FACTORS Wijaya, I Nyoman Agus; Setiana, Sinta; Rusyana, Finna
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 7 No 2 (2023): Edisi Mei - Agustus 2023
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v7i2.3291

Abstract

This study aims to identifying effect of individual and organizational factors to audit quality in the blockchain technologhy era. Analysis of data uses multiple linear regression. Unit of analysis in this research are auditor in Indonesia. In order to obtain primary data, we use questionnaires. The result of this research is intended to identifying the effect of individual and organizational factors to enhance Audit Quality In The Blockchain Era. We find that the business process knowledge of auditors have positively influence to the audit quality, IT Knowledge of auditors have robust influence to the audit quality, and keep to update accounting standards knowledge.
Profesional Skeptimisme Auditor dan Kualitas Audit dalam Era Blockchain (Auditor Professional Skepticism and Audit Quality in The Blockchain Era) Wijaya, I Nyoman Agus; Setiana, Sinta; Rusyana, Finna
Akutansi Bisnis & Manajemen ( ABM ) Vol 30 No 2 (2023): Oktober
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35606/jabm.v30i2.1278

Abstract

This research aims to identify the influence of professional skepticism on audit quality through blockchain technology as a moderating variable. This research also tries to find determining factors that can increase auditors' professional skepticism. Data analysis was carried out using SEM-PLS, with auditor analysis units in Indonesia. Data was collected through questionnaires sent to auditor managers, senior auditors and junior auditors as objects receiving pressure from clients in insurance engagements. The research results show that auditors' professional skepticism has a positive influence on audit quality. The interaction between client time limit pressure and audit quality is strengthened by the presence of professional skepticism. These findings conclude that auditors must increase professional skepticism in technological sophistication to improve audit quality. In addition, the results of this study indicate that the pressure of client time constraints has a positive influence on professional skepticism.
Community Service: Communication in Digital Era: Business Presentations and Their Relevance in the Workplace Hidayat, Vinny Stephanie; Carolina, Verani; Handayani, Rini; Kambono, Herman; Wijaya, I Nyoman Agus; Setiana, Sinta; Tan , Kwang En; Surifran, Vicky Putra
Jurnal Pengabdian Pada Masyarakat Vol 9 No 1 (2024): Jurnal Pengabdian Pada Masyarakat
Publisher : Universitas Mathla'ul Anwar Banten

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30653/jppm.v9i1.717

Abstract

For GJKI Andir Bandung members, a community service event with the topic "Communication in Digital Era" was held on October 14, 2023, and 60 people attended. This community service project aims to improve the younger generation's comprehension of business communication and how to deliver business presentations effectively in front of an audience. "Speak Up: Changing the World By Talking" was the title of the presentational material. Counseling, group business communication exercises, business presentation exercises, conversations, and question-and-answer sessions are all used to carry out this activity. After taking part in this service activity, it can be said that the participants have a better understanding of the concept of business communication and can make straightforward business presentations.
PENGARUH PROFITABILITAS, SOLVABILITAS, LEVERAGE DAN OPINI AUDITOR TERHADAP AUDIT DELAY DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI Stefanus, Stefanus; Wijaya, I Nyoman Agus
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 2 (2025): Edisi Mei - Agustus 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i2.5783

Abstract

This study examines how factors such as profitability, solvency, leverage, and auditor opinion affect audit delay, with firm size considered as a moderating variable. A quantitative research method was employed, focusing on entities listed in the IDX 80 index on the Indonesian stock exchange during the 2021–2023 period. For statistical analysis, moderated regression analysis was conducted using IBM SPSS Statistics version 26. The study's findings reveal that: (1) Profitability and leverage have a significant negative effect on audit delay; (2) Solvency has a significant positive effect on audit delay; (3) Auditor opinion has no significant effect on audit delay; (4) Firm size significantly moderates the effect of profitability and leverage on audit delay; (5) Firm size weakens the influence of solvency and auditor opinion on audit delay; (6) Firm size does not moderate the effect of auditor opinion on audit delay.
Pre Analysis of Personal and Professional Factors Affecting Accounting Students’ Career Interest in Public Accountant: Personal and Professional Factors Setiana, Sinta; Wijaya, I Nyoman Agus
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 4 (2025): JIAKES Edisi Agustus 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i4.3718

Abstract

The Public Accountant profession in Indonesia faces a shortage of professionals, necessitating an understanding of factors influencing students’ career interest. This study aims to examine the effect of personal factors, measured as the Conventional personality type, and professional factors, including labor market considerations and social values, on final-year accounting students’ interest in becoming public accountants. A quantitative approach was employed, using a questionnaire distributed to 60 final-year students at an Indonesian university. Data were analyzed using multiple linear regression to test the individual and combined effects of personal and professional factors. The findings reveal that personal factors have a significant positive effect on interest, while professional factors exhibit a significant negative effect, possibly due to perceived work pressure. Together, these factors explain 99.2 percent of the variance in interest, indicating a robust model. The study concludes that personal factors strongly drive interest in Public Accountant, whereas professional factors deter it, highlighting the need for universities to use personality assessments in career counseling and for firms to address negative perceptions to attract talent. Future research should explore broader samples and additional factors to enhance career interest.
Co-Authors Debbianita Dewi, Sherin Ivana Kambono, Herman Maretia, Stella Prayogo, Enny Putu Ayu Pramitha Purwanti Rini Handayani Rusyana, Finna Sinta Setiana Stefanus, Stefanus Surifran, Vicky Putra Tan , Kwang En Verani Carolina Vinny Stephanie Hidayat