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All Journal Krisna: Kumpulan Riset Akuntansi Juara: Jurnal Riset Akuntansi Jurnal Bakti Saraswati EKONOMIS : Journal of Economics and Business JURNAL PENDIDIKAN TAMBUSAI Jurnal Ilmiah Akuntansi dan Bisnis Studi Akuntansi dan Keuangan Indonesia (SAKI) Journal of Applied Management and Accounting Science (JAMAS) Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Journal of International Conference Proceedings JURNAL AKUNTANSI DAN BISNIS Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Indonesia Sosial Teknologi Jurnal Indonesia Sosial Sains International Journal of Application on Economics and Business Integration: Journal Of Social Sciences And Culture Jurnal Inovasi Akuntansi Jurnal Pengabdian Masyarakat SENEMA Jurnal Akuntansi
Luh Putri Mas Mirayani
Universitas Mahasaraswati Denpasar
Arts Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Environmental Science Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Neuroscience Physics Social Sciences Other

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Analisis Determinan Kualitas Pelaporan Keuangan pada Lembaga Perkreditan Desa di Kecamatan Blahbatuh Luh Putri Mas Mirayani; Putu Kepramareni
Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis Vol. 4 No. 6 (2026): Mei 2026
Publisher : PT Seval Literindo Kreasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57141/kompeten.v4i6.267

Abstract

Lembaga Perkreditan Desa (LPD) di Kecamatan Blahbatuh menghadapi tantangan dalam mempertahankan kualitas laporan keuangan akibat adanya masalah operasional dan krisis kepercayaan. Penelitian ini bertujuan untuk menganalisis pengaruh etika kepemimpinan, pemahaman akuntansi, fungsi badan pengawas, profesionalisme, dan manajemen risiko terhadap kualitas laporan keuangan LPD. Pendekatan kuantitatif digunakan dengan memilih 66 responden dari total 180 pegawai melalui metode purposive sampling. Data yang dikumpulkan melalui kuesioner kemudian dianalisis menggunakan regresi linier berganda. Temuan utama menunjukkan bahwa manajemen risiko berpengaruh positif dan signifikan terhadap kualitas laporan keuangan. Sebaliknya, etika kepemimpinan, pemahaman akuntansi, fungsi pengawasan, dan profesionalisme tidak menunjukkan pengaruh yang signifikan. Kesimpulannya, mitigasi risiko secara struktural merupakan penentu utama dalam memastikan pelaporan keuangan yang andal pada lembaga ini. Hal ini memberikan implikasi bahwa manajemen LPD harus memprioritaskan penguatan sistem manajemen risiko mereka, serta mengevaluasi kembali implementasi praktis dari pelatihan teknis dan mekanisme pengawasan guna memulihkan kepercayaan publik dan mencegah kegagalan finansial di masa depan.
IMPACT OF DIVIDEND POLICY ON FIRM PERFORMANCE: MODERATING ROLE OF CREDIT RISK I Kadek Bagiana; RR. Maria Yulia Dwi Rengganis; Luh Putri Mas Mirayani; Luh Pande Eka Setiawati
Jurnal Akuntansi dan Bisnis Vol. 5 No. 1 (2025): Mei 2025 : Jurnal Akuntansi dan Bisnis (AKUNTANSI)
Publisher : LPPM PoliteknikPratamaKendal- Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v5i1.998

Abstract

This study examines the impact of Dividend Payout Ratio (DPR) on firm performance, measured by Return on Assets (ROA), in Indonesian banking companies, with Non-Performing Loans (NPL) as a moderating variable. Using secondary data from the financial statements of 11 banks listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023, this research employs Moderating Regression Analysis (MRA) to test three hypotheses. The results indicate that DPR has a significant positive effect on ROA, supporting the hypothesis that higher dividend payouts enhance firm performance by attracting and retaining investors and signaling financial health. Conversely, NPL does not have a statistically significant direct effect on ROA, nor does it moderate the relationship between DPR and ROA. This suggests that while DPR is crucial for improving firm performance, the role of credit risk, as measured by NPL, does not significantly alter this relationship in the context of the studied banking companies. The R-squared value of the regression model is approximately 0.53, indicating that DPR and NPL explain 53% of the variability in ROA. These findings imply that dividend policies can be pursued independently of the current levels of non-performing loans, simplifying decision-making processes regarding dividend strategies. However, banks must continue to manage NPLs effectively for overall financial health. The study's limitations include a limited sample size and the exclusion of other potential moderating variables, suggesting areas for future research to provide a more comprehensive understanding of the factors influencing firm performance in the banking sector.
FACTORS INFLUENCING FINANCIAL STATEMENT INTEGRITY: A STUDY ON PROPERTY AND REAL ESTATE COMPANIES Luh Pande Eka Setiawati; I Kadek Bagiana; Luh Putri Mas Mirayani
Jurnal Akuntansi dan Bisnis Vol. 5 No. 1 (2025): Mei 2025 : Jurnal Akuntansi dan Bisnis (AKUNTANSI)
Publisher : LPPM PoliteknikPratamaKendal- Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v5i1.999

Abstract

This study takes place from 2021–2024 to investigate the integrity of the financial statements of property and real estate companies listed on the IDX and how variables like good corporate governance (GCG), company size, and leverage affected it. The objective of this study is to investigate the relationships between conservative indexes for financial statement accuracy and institutional ownership, managerial ownership, independent commissioners, company size, and leverage. This research examines the impact of these variables on financial statement integrity using multiple linear regression analysis and a sample of 64 organizations. The results demonstrate that institutional ownership, managerial ownership, and independent commissioners positively affect the accuracy of financial statements, whereas business size and leverage have significant negative impacts. These results provide valuable insights into the role of corporate governance mechanisms and firm characteristics in enhancing the transparency and reliability of financial reporting in the real estate and property sector.
Co-Authors Anak Agung Sagung Istri Pramanaswari Anik Yuesti Elisabeth Ria Viana Praningtyas I Gusti Ayu Listya Putri I Gusti Ayu Ratih Permata Dewi I Gusti Putu Eka Rustiana Dewi I Kadek Adi Suswandayana I Kadek Bagiana I Kadek Elva Sugiantara I Komang Oka Permadi I Made Aditya Wardana I Made Edi Saputra Mahendra Ida Ayu Ratih Manuari Idayani, Ni Putu Tisha Manika Kadek Indah Kusuma Dewi Komang Febri Mandala Putra Luh Pande Eka Setiawati MAHARANI, Anak Agung Ayu Trisna Ni Kadek Andry Dwi Putri Ni Luh Gede Dahlia Prilistika Ni Luh Nyoman Sherina Devi Ni Made Dwi Puspitawati Ni Putu Chintya Pradnyandari Nyoman Agus Chandra Sekharendra Pande Ketut Ribek Purnawan, I Kadek Putu Ari Pertiwi Sanjiwani Putu Ayu Anggya Agustina Putu Gede Wahyu Satya Nugraha Putu Kepramareni Putu Kepramareni Rini Subekti RR. Maria Yulia Dwi Rengganis Yenny Verawati Yura Karlinda Wiasa Putri