Articles
KARAKTER PERSONAL SEBAGAI PEMODERASI PENGARUH PARTISIPASI PENGANGGARAN PADA SENJANGAN ANGGARAN DI BPR KABUPATEN GIANYAR
I Gede Artha Septiana;
I Gusti Ayu Nyoman Budiasih
E-Jurnal Akuntansi Vol 22 No 1 (2018)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region
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DOI: 10.24843/EJA.2018.v22.i01.p24
Partisipasi manajemen dalam proses penyusunan anggaran cenderung menimbulkan senjangan anggaran tergantung pada kepentingan yang dimiliki oleh manajemen. Tujuan dilakukannya penelitian ini yaitu, untuk mendapatkan bukti empiris pengaruh partisipasi penganggaran pada senjangan anggaran, serta untuk dapat mengetahui kemampuan karakter personal sebagai variabel moderasi pengaruh partisipasi penganggaran pada senjangan anggaran. Penelitian ini dilakukan pada 10 BPR di Kabupaten Gianyar dan masing-masing BPR diambil tiga responden. Data yang digunakan dalam penelitian ini adalah data primer yang didapat dengan menyebarkan kuesioner secara langsung kepada 30 responden dengan menggunakan teknik purposive sampling. Teknik analisis data yang digunakan dalam penelitian ini yaitu Moderated Regression Analysis (MRA). Hasil dari penelitian ini menyatakan bahwa partisipasi penganggaran berpengaruh positif pada senjangan anggaran. Karakter personal pesimistis dapat memoderasi (memperkuat) pengaruh partisipasi penganggaran pada senjangan anggaran. Kata kunci: partisipasi penganggaran, karakter personal, senjangan anggaran.
ANALISIS FLYPAPER EFFECT, PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM DAN KHUSUS PADA BELANJA MODAL
Made Fajar Paramartha;
I Gusti Ayu Nyoman Budiasih
E-Jurnal Akuntansi Vol 15 No 2 (2016)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region
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The purpose of this study was to determine whether there is the phenomenon of flypaper, Local Revenue (PAD), and Special Allocation Fund (DAK) in Regency / City in the province of Bali. The study population was all regencies / cities in Bali, sampling technique sampling of this study is saturated because the entire population in this study the research sample. The analytical tool used in this research is multiple linear analysis with SPSS version 19.0 indicates (a) Revenue (PAD) affects capital expenditures, (b) Funds Aloksi (DAU) has no effect on capital expenditures, (c) Funds Special Allocation (DAK) significant effect on capital expenditures, (d) Revenue (PAD), General Allocation Fund (DAU) and Special Allocation Fund (DAK) jointly affect the Capital Expenditure
Pengaruh Pengungkapan Tanggung Jawab Sosial Perusahaan dan Profitabilitas pada Nilai Perusahaan
Gusti Ayu Made Rita Susanti;
I Gusti Ayu Nyoman Budiasih
E-Jurnal Akuntansi Vol 28 No 3 (2019)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region
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DOI: 10.24843/EJA.2019.v28.i03.p09
The purpose of this study is to prove empirically the effect of disclosure of corporate social responsibility and profitability on the value of mining companies listed on the Indonesia Stock Exchange for the period 2015-2017. Samples were selected using purposive sampling technique to obtain a total sample of 15 companies, so the number of observations with a study period of 3 years was 45 observations. The data analysis technique used is multiple linear regression analysis. After analyzing the data, the results obtained from CSR disclosure did not affect the value of the company and found a positive relationship between profitability and firm value. Keywords : Disclosure of corporate social responsibility, profitability, the value of the company.
Pengaruh Motivasi dan Persepsi Biaya Pendidikan pada Minat Mahasiswa Mengikuti Pendidikan Magister Akuntansi
I Gede Agus Dicky Surya B.;
I Gusti Ayu Nyoman Budiasih
E-Jurnal Akuntansi Vol 28 No 2 (2019)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region
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DOI: 10.24843/EJA.2019.v28.i02.p06
Master of Accounting is a secondary education in higher education to get a master's degree. The purpose of this study was to determine the effect of quality motivation, career motivation, economic motivation, and perceptions of education costs on the interest of students attending the Master of Accounting education. The population in this study were all accounting students at the Faculty of Economics and Businessclass of 2015 many as 298. The sampling technique used was purposive sampling method. The number of samples determined is 171 samples. Methods of collecting data using a questionnaire. The data analysis technique used is multiple linear regression analysis. The results of the analysis show that quality, career, and economic motivation have a positive effect on students' interest in taking part in the Accounting Master's education, while the perception of education costs has a negative effect on the interest of students attending the Master of Accounting.Keywords: Quality motivation, career motivation, economic motivation, perception of education costs, student interest.
PENGARUH INTELLECTUAL CAPITAL PADA KESEHATAN KEUANGAN PERUSAHAAN ASURANSI JIWA DI INDONESIA
Johny Sumarna Putra;
I Gusti Ayu Nyoman Budiasih
E-Jurnal Akuntansi Vol 13 No 2 (2015)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region
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This study aims to determine the effect of intellectual capital on the financial health of insurance companies in Indonesia. The data used are the financial statements and annual reports of the life insurance company officially registered in the Life Insurance Association of Indonesia (AAJI). Company sampled in this study amounted to 13, which has been selected by purposive sampling method. Data was collected through non-participant observation and data analysis techniques used are linear regression berganda.Hasil this study indicate that the variable has no effect on RBC VACA, while VAHU and STVA significant positive effect on RBC. This shows that human capital and structural capital has an important role in the knowledge-based companies such as life insurance companies
Financial Stability dan Misstatement Laporan Keuangan dengan Opportunity Fraud sebagai Variabel Moderating
Kadek Yoga Suryawan;
I Gusti Ayu Nyoman Budiasih
E-Jurnal Akuntansi Vol 31 No 9 (2021)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region
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DOI: 10.24843/EJA.2021.v31.i09.p03
The research aims to obtain empirical evidence of the influence of Financial Stability on Misstatement of Financial Statements and to determine the ability of Opportunity Fraud to moderate the influence of Financial Stability on Misstatement of Financial Statements. This research was conducted at the Indonesia Stock Exchange (IDX) which has corporate financial data, especially manufacturing companies. The method of determining the sample using a purposive sampling technique. The number of samples in this study were 308 observational data. The analysis technique used is Moderated Regression Analysis (MRA). The results showed that Financial stability had a positive effect on the misstatement of financial statements of manufacturing companies listed on the Indonesia Stock Exchange in 2015-2018 and Opportunity Fraud weakened the influence of Financial Stability on the Misstatement of Financial Statements of manufacturing companies listed on the Indonesia Stock Exchange in 2015 - 2018. Keywords: Experience; Competence; Independence; Audit Fees; Quality Audits.
Pengaruh Good Corporate Governance Pada Nilai Perusahaan Dengan Moderasi Corporate Social Responsibility
Ni Ketut Karlina Prastuti;
I Gusti Ayu Nyoman Budiasih
E-Jurnal Akuntansi Vol 13 No 1 (2015)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region
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One of the long-term goals to be achieved by a company is a high increase in the value of the company. There are several factors that can affect the value of the company, one of them is good corporate governance (GCG). The purpose of this study was to determine the effect of good corporate governance (which proxied by managerial ownership, institutional ownership, the proportion of board of directors, and audit committee) on the value of the company, and whether the relationship of good corporate governance with firm value can be moderated by the Corporate Social Responsibility.This studi using mining companies in Indonesia Stock Exchange of 2009 – 2013 , which purposive sampling method. As the method of analysis this study using multiple linear regression and regression moderation. This study found institutional ownership and audit committee have a negative effect on the firm value, while the variables proportion of managerial ownership and board of commissioners have no effect on firm value. Disclosure of corporate social responsibility can’t be able to moderate the effect of corporate governance on firm value.
Kepemilikan Institusional, Kepemilikan Asing dan Pengungkapan Corporate Social Responsibility
Ida Ayu Sinta Mahadewi;
I Gusti Ayu Nyoman Budiasih
E-Jurnal Akuntansi Vol 33 No 3 (2023)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region
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DOI: 10.24843/EJA.2023.v33.i03.p02
This study aims to examine the effect of institutional ownership and foreign ownership on CSR disclosure. Communicating CSR information can be done by disclosing CSR. The research was conducted at service companies in the property, real estate and building construction sectors listed on the Indonesia Stock Exchange (IDX). The research population is 67 companies. Determining the number of samples using purposive sampling technique with three criteria and then obtained 32 samples. Data were analyzed using multiple linear regression analysis. The results show that institutional ownership has a positive effect on CSR disclosure, while foreign ownership has a negative effect on CSR disclosure. The results of this study can theoretically confirm agency theory and corporate governance. Keywords: Corporate Social Responsibility; Institutional Ownership; Foreign Ownership
Sustainability Report dan Manajemen Laba Dengan Good Corporate Governance Quality Sebagai Pemoderasi
I Gusti Agung Ayu Prabaningrat Dwi Kepakisan;
I Gusti Ayu Nyoman Budiasih
E-Jurnal Akuntansi Vol 32 No 2 (2022)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region
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DOI: 10.24843/EJA.2022.v32.i02.p17
The purpose of the study was to obtain empirical evidence regarding the effect of sustainability reports on earnings management and the effect of sustainability reports on earnings management with Good Corporate Governance Quality as moderating. The research was conducted at the Indonesia Stock Exchange, the data used is quantitative data. The data source of this research is using secondary data, the sample of this research is 10 companies with 5 years of research observation using purposive sampling method. The data were analyzed using moderate regression. The results of the study show that the sustainability report has a negative effect on earnings management and Good Corporate Governance Quality strengthens the negative effect of the sustainability report on earnings management. This is based on the Legitimacy and Agency theory, where the occurrence of earnings management can be influenced by Good Corporate Governance Quality. The higher the level of Good Corporate Governance Quality achieved by the company, it can suppress the occurrence of earnings management. Therefore, the higher the level of Good Corporate Governance Quality of a company, the greater the disclosure of the sustainability report by the company. Keywords: Profit; Profit Management; Sustainability Report; Quality of Good Corporate Governance.
EFFECT OF PROFITABILITY, LEVERAGE AND FIRM SIZE TO CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE
Ni Kadek Ayu Giri Yanti;
I Gusti Ayu Nyoman Budiasih
E-Jurnal Akuntansi Vol 17 No 3 (2016)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region
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The purpose of this study was to determine the effect of profitability, leverage, and the size of the company in CSR. The theory used in this research is the signaling theory, stakeholder theory and agency theory. Samples are 35 mining companies in the Indonesia Stock Exchange (BEI) 2012-2014 by purposive sampling method. The analysis technique used is the Multiple Linear Regression Analysis. The results showed that (1) the profitability of a positive effect on CSR which indicates that the greater proftabilitas company then the company is obliged to disclose CSR, (2) leverage positive effect on the disclosure of CSR indicating that that the higher the leverage ratio of a company then CSR will the higher, (3) the size of the company's positive influence on CSR which shows that the bigger the company, the CSR policy will be more widespread.