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Journal : International Journal of Social Science

FINANCIAL SELF-EFFICACY MEDIATES THE INFLUENCE OF FINANCIAL LITERATURE AND ATTITUDE ON FINANCIAL MANAGEMENT BEHAVIOR I Gusti Ayu Ratih Permata Dewi
International Journal of Social Science Vol. 2 No. 2: Agustus 2022
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/ijss.v2i2.3075

Abstract

The purpose of this study is for knowing the influence of literacy finance and attitude finance on managing finance and what self-efficacy is capable to moderate the influence of literacy finance and attitude finance on management finance. The researcher is interested in studying about behavior management finance personal to students Major Accountancy Warmadewa University's Faculty of Economics and Business Class year 2019. Ideally, Warmadewa University student Class of 2019 has been getting many subjects about accountancy finance nor management finance and already experienced manage finance during studying so that can be a fundamental knowledge to increase their behavior management finance wisely. The research population is 504 people. The researchers use the Slovin formula because in the withdrawal sample, quantity must be representative so that the results study could be generalized and the calculations are not needed table amount sample, however, could be conducted with formulas and simple calculations so that the amount sample of 100 people. Data collection in This study uses a research instrument in the form of a questionnaire. This research uses the Partial Least Square (PLS) analysis method. This result shows that literacy finance and attitude finance did not take an effect on financial management behavior. Furthermore, financial self-efficacy take positive effect and significant on financial management behavior, literacy finance takes an positive effect and significant on financial self-efficacy, while attitude finance did not take an effect on financial self-efficacy. The results also show that financial self-efficacy is able to mediate the effect of financial literacy on financial management behavior, but financial self-efficacy is not able to mediate the effect of financial attitudes on financial management behavor.
FACTORS AFFECTING ACCEPTANCE OF AUDITOR'S DYSFUNCTIONAL BEHAVIOR AND CONSEQUENCES ON THE QUALITY OF AUDIT RESULTS AT PUBLIC ACCOUNTING OFFICES IN BALI I Gusti Ayu Ratih Permata Dewi; Cok Istri Ratna Sari Dewi
International Journal of Social Science Vol. 2 No. 3: Ocktober 2022
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/ijss.v2i3.3624

Abstract

This study aims to analyze work stress, time budget pressure, locus of control and auditor personality type on auditor dysfunctional behavior and its consequences on the quality of audit results. The theories used in this research are Theory of Attitudinal Change. The independent variables of this research are work stress, time budget pressure, locus of control and personality type. The dependent variable is the quality of the audit results. Also, the mediating variable is auditor dysfunctional behavior. This research was conducted at a registered public accounting firm in Bali using a questionnaire distributed to auditors who at least become team leaders in audit assignments. The data analysis technique used is the Partial Least Square (PLS) approach. The results showed that audit time budget pressure and locus of control had a positive effect on work stress. Furthermore, work stress, audit time budget pressure and locus of control have a positive effect on audit quality reduction behavior. The results also show that work stress, time budget pressure, external locus of control and personality type have a positive effect on auditor dysfunctional behavior. Furthermore, the dysfunctional behavior of auditors has a negative effect on the quality of audit results.
MARKETING MIX STRATEGY IN MAINTAINING BUSINESS EXISTENCE FOR EXPATRIATES DURING THE COVID-19 PANDEMIC Yamawati Ni Kd Sioaji; Dewi I Gusti Ayu Ratih Permata; Pratama I Gede Agung Wira
International Journal of Social Science Vol. 2 No. 3: Ocktober 2022
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/ijss.v2i3.3630

Abstract

Tourism is an industry with strong links to other sectors as tourism can be characterized as a combination of phenomena and interrelationships through interactions with tourists, business suppliers, destination governments and destination communities. Much likely to what is happening around the world, Bali's tourism industry is also in decline due to the coronavirus pandemic. The impact is being experienced by Small and Medium Enterprises (SMEs) in the tourism services industry across various sectors, with the tourism sector itself has been experiencing losses of around Rp9.7 trillion monthly. This study was conducted at Parklife-Family Hub Bali, Canggu using a random sampling method with all customers as respondents. The analytical technique used in this study is Structural Equation Modeling (SEM) by using Partial Least Squares (PLS) approach with Smart PLS 3.0 program tool. Data analysis revealed that the variables of People, Physical Evidence, Price, Process, Product, and Advertising have a positive and significant impact on the company's existence, while the Location has a negative and non-significant impact on the business existence means that it does not play an important role in the existence of firms.
COMPULSIVE BUYING FOR STUDENTS MAKING ACCOUNTING UNIVERSITY IN BALI I Gusti Ayu Ratih Permata Dewi
International Journal of Social Science Vol. 2 No. 6: April 2023
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/ijss.v2i6.5360

Abstract

This study aims to analyze the factors that influence financial management behavior, namely financial literacy, financial attitude, financial education in the family, pocket money and financial self-efficacy and their impact on compulsive buying. The population of this study was 10,769 students of accounting study programs at universities in Bali. Sampling was determined using the slovin formula so that a total sample of 100 students. Data collection was carried out by distributing questionnaires via the Google form. The data analysis technique used is Smart-PLS. The results show that financial literacy, financial attitudes, and financial self-efficacy have a positive and significant effect on financial management behavior. Furthermore financial literacy, financial education in the family, and pocket money has an effect on financial self-efficacy. And finally, financial management behavior has a positive and significant effect on compulsive buying.
FINANCIAL PERFORMANCE AND CORPORATE VALUE WITH GOOD CORPORATE GOVERNANCE AS A MODERATION OF HIGH AND LOW PROFILE COMPANIES I Gusti Ayu Ratih Permata Dewi; Cok Istri Ratna Sari Dewi; Ni Kd. Sioaji Yamawati
International Journal of Social Science Vol. 3 No. 2: August 2023
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/ijss.v3i2.6297

Abstract

This study aims to analyze how much influence Enterprise Risk Management, Intellectual Capital, and Sustainability Report have on Company Financial Performance and Their Impact on Company Value with Good Corporate Governance as moderator in High Profile and Low Profile Companies listed on the Indonesia Stock Exchange. The population of this study is 80 High Profile and Low Profile companies listed on the Indonesia Stock Exchange for the 2018-2020 period. Determination of the sample was carried out using purposive sampling and obtained 20 companies as samples in this study for 3 years so that a total sample of 60 companies. The data analysis technique used is Stata software. The results of this study indicate that the company's financial performance has an effect on firm value, meanwhile, enterprise risk management, intellectual capital and sustainability reports have no effect on firm value. Enterprise risk management, intellectual capital, and sustainability reports have no effect on the company's financial performance. Good corporate governance is able to moderate the effect of enterprise risk management on firm value
SIX CULTURE HOFSTEDE AND STUDENT ACADEMIC FRAUD AT PRIVATE UNIVERSITIES IN BALI I Gusti Ayu Ratih Permata Dewi
International Journal of Social Science Vol. 3 No. 6: April 2024
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/ijss.v3i6.7646

Abstract

Academic fraudulent behavior is a dishonest act that violates ethics in the academic sphere at both the student, lecturer and administration levels which harms other parties. This research wants to test the influence of Hofstede's cultural dimensions on student academic fraud. This research was conducted at Warmadewa University in Bali. The population in this study were 2020 Even semester students of the Accounting Department, Faculty of Economics and Business, Warmadewa University in Bali, totaling 2456 students. To determine the minimum sample size, the researcher used the Slovin formula, namely 100 students as a sample. This research uses an interval scale with 5 Likert scales. Data analysis in research uses Partial Least Square (PLS) with the SmartPLS program. The results show that the cultural dimension of power distance has no effect on academic fraud, the cultural dimension of uncertainty avoidance has a negative and significant effect on academic fraud, the cultural dimension of individualism has a negative and significant effect on academic fraud, the cultural dimension of masculinity has a positive and significant effect on academic fraud, the cultural dimension of orientation long term has a negative and significant effect on academic fraud, and the cultural dimension of indulgence has a negative and significant effect on academic fraud