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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha International Research Journal of Management, IT & Social Sciences SINTECH (Science and Information Technology) Journal Jurnal Ilmiah Akuntansi dan Bisnis Review of Management, Accounting, and Business Studies
I Gusti Ayu Agung Pradnya Dewi
Universitas Pendidikan Nasional (UNDIKNAS)
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Big Five Personality, Ethical Sensitivity, and Performance of Auditors Dewi, I Gusti Ayu Agung Pradnya; Dewi, Putu Purnama
International Research Journal of Management, IT & Social Sciences Vol 5 No 2: March 2018
Publisher : IJCU

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21744/irjmis.v5i2.643

Abstract

This study aimed to examine and to obtain empirical evidence on the effect of Ethical Sensitivity on the Auditors Performance and the influence of moderation of Big Five Personality on the relationship between the Ethical Sensitivity and Performance of Auditors of the Public Accountant Offices in Bali. The study used primary data sources and the data types used were quantitative data, collected through questionnaires. Data analysis technique used was Moderated Regression Analysis (MRA) approach. The results obtained in the study is the ethical sensitivity has a positive effect on the auditors’ performance and personality traits contained in the Big Five Personality model which can strengthen the relationship between ethical sensitivity and the auditors’ performance. Auditors who have the personalities of extraversion, agreeableness, conscientiousness, emotional stability and openness to experience tend to remain ethical even in the face of a pressing ethical dilemma that they are able to provide optimal performance.
MODERASI SENSITIVITAS ETIKA PADA HUBUNGAN HIERARCHICAL POSITIONS DAN PROFESIONALISME AUDITOR I Gusti Ayu Agung Pradnya Dewi
Jurnal Ilmiah Akuntansi & Bisnis Vol 2 No 2 (2017)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (229.204 KB) | DOI: 10.38043/jiab.v2i2.2075

Abstract

Moderasi Sensitivitas Etika Pada Hubungan Hierarchical Positions dan Profesionalisme Auditor. Profesionalisme merupakan hal mutlak yang harus dimiliki seorang auditor. Hierarchical positions (hirarki jabatan) merupakan salah satu faktor yang dapat memengaruhi profesionalisme yang dimiliki seorang auditor. Semakin tinggi jabatan seorang auditor tentu mengimplikasikan pengalaman dan profesionalisme yang dimiliki semakin tinggi. Profesionalisme juga sering dikaitkan dengan sensitivitas etika yang dimiliki auditor. Perbedaan hirarki jabatan juga akan menyebabkan perbedaan dilema etika yang akan dihadapi oleh seorang auditor. Seorang auditor yang memiliki sensitivitas etika yang tinggi tentu akan memiliki tingkat profesionalisme yang tinggi. Tujuan penelitian ini untuk mengetahui pengaruh hierarchical positions pada profesionalisme auditor dan untuk mengetahui pengaruh sensitivitas etika pada hubungan hierarchical positions dan profesionalisme auditor. Penelitian ini menggunakan data primer yang dikumpulkan melalui survei dan diolah menggunakan analisis regresi linear dengan variabel moderasi. Hasil yang diperoleh adalah hierarchical positions berpengaruh positif pada profesionalisme auditor. Selain itu diperoleh juga hasil bahwa sensitivitas etika memperkuat hubungan antara hierarchical positions dan profesionalisme auditor.
INTENSI MASYARAKAT BERINVESTASI PADA PEER TO PEER LENDING: ANALISIS THEORY OF PLANNED BEHAVIOR I Gusti Ayu Agung Pradnya Dewi
Jurnal Ilmiah Akuntansi & Bisnis Vol 3 No 2 (2018)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (555.349 KB) | DOI: 10.38043/jiab.v3i2.2113

Abstract

Intensi masyarakat berinvestasi pada peer to peer lending: analisis theory of planned behavior Peer to Peer (P2P) lending merupakan sebuah contoh penyelenggaraan Financial Technology (Fintech) berupa layanan pinjam meminjam uang berbasis teknologi informasi. Investasi pada Peer to Peer Landing memiliki beberapa keunggulan antara lain imbal hasil yang lebih besar, pilihan diversifikasi yang baik, serta kepemilikan yang fleksibel. Penelitian ini bertujuan untuk mengetahui intensi serta motivasi yang mendasari masyarakat Bali, khususnya kabupaten Badung untuk berinvestasi di P2P lending berdasarkan Theory of Planned Behavior, yang terdiri atas Attitude toward behavior, Subjective Norm, dan Perceived Behavioral Control. Hasil penelitian menunjukkan bahwa masyarakat Kabupaten Badung memiliki intensi yang tinggi untuk berinvestasi pada P2P Lending. Hal ini terlihat dari attitude toward behavior yang positif, dimana responden berminat untuk berinvestasi pada P2P lending. Dilihat dari subjective norm, keluarga maupun rekan terdekat responden juga mendukung untuk berinvestasi di P2P lending. Untuk perceived behavioral factors, terlihat bahwa faktor-faktor pendukung intensi masyarakat untuk berinvestasi adalah kenyamanan bertransaksi dan tanggung jawab perusahaan pengelola P2P lending, sedangkan faktor penghambat intensi untuk berinvestasi adalah tingkat risiko investasi di P2P lending yang dinilai lebih besar dibandingkan dengan investasi pada obligasi dan deposito. Kata Kunci: Peer to Peer Lending, Theory of Planned Behavior
PENGARUH PROFESIONALISME, KOMITMEN ORGANISASI DAN SENSITIVITAS ETIKA TERHADAP INTENSI DALAM MELAKUKAN WHISTLEBLOWING: STUDI KASUS PADA BADAN PENGELOLA KEUANGAN DAN ASET DAERAH (BPKAD) PROVINSI BALI Ni Ketut Ayu Rosiana Dewi; I Gusti Ayu Agung Pradnya Dewi
Jurnal Ilmiah Akuntansi & Bisnis Vol 4 No 1 (2019)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (245.42 KB) | DOI: 10.38043/jiab.v4i1.2141

Abstract

The Influence of Professionalism, Organizational Commitment and Ethical Sensitivity on Intention to Do Whistleblowing: Case of Asset and Finance Management Body of Bali Province.The purpose of this research is 1) To know the positive influence of Professionalism on Intensity in doing Whistleblowing case study in Badan Pengelola Keuangan dan Aset Daerah (BPKAD) Provinsi Bali. 2) To know the positive influence of Organizational Commitment on Intensity in doing Whistleblowing case study in Badan Pengelola Keuangan dan Aset Daerah (BPKAD) Provinsi Bali 3) To know the positive influence of Ethical Sensitivity on Intensity in doing Whistleblowing case study in Badan Pengelola Keuangan dan Aset Daerah (BPKAD) Provinsi Bali. Data collection techniques using questionnaires. The sample in this research were 167 employee of Badan Pengelola Keuangan dan Aset Daerah (BPKAD) Provinsi Bali. This study uses simple random sampling technique. Data were analysed using regression analysis techniques, descriptive statistic, determination, f-test, and t-test by software SPSS for windows. The results of the study found that 1) Professionalism has positive and significant effect on Intensity in doing Whistleblowing. 2) Organizational Commitment has positive and significant effect on Intensity in doing Whistleblowing. 3) Ethical Sensitivity has positive and significant effect on Intensity in doing Whistleblowing. Keywords: Professionalism, organizational commitment, ethical sensitivity, intensity in doing whistleblowing
EVALUASI PENERAPAN UNDIKNAS MOBILE: ANALISIS TECHNOLOGY ACCEPTANCE MODEL Ngakan Kutha Krisnawijaya; I Gusti Ayu Agung Pradnya Dewi
SINTECH (Science and Information Technology) Journal Vol. 2 No. 2 (2019): SINTECH Journal Edition October 2019
Publisher : LPPM STMIK STIKOM Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31598/sintechjournal.v2i2.319

Abstract

Undiknas Mobile is an application to facilitate students in carrying out their education. Based on the Technology Acceptance Model (TAM) with the addition of output quality and social influences this study aims to analyze the application of Undiknas Mobile through user intentions to continue using this system until they graduate from Undiknas University. This study is conducted by carrying a survey of 263 students at Undiknas university and use statistic descriptive as a technique of data analysis. The result of this study is the students have an intention to continue using Undiknas Mobile until they complete their study since they perceived the use and the ease of use of Undiknas Mobile. The output quality that is produced by Undiknas Mobile also accurate. In terms of social influences, it can be seen that only injunctive norm that can influence the users’ intention to use Undiknas Mobile.
Pengaruh Tingkat Suku Bunga Kredit, Non Perfoming Loan, Daya Saing, Dan Kualitas Pencatatan Keuangan Terhadap Kinerja Keuangan LPD Di Kecamatan Selat Dewi, I Gusti Ayu Agung Pradnya; Sinarwati, Ni Kadek
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 16 No. 01 (2025): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v16i01.88842

Abstract

Penelitian ini menganalisis pengaruh Suku Bunga Kredit, Non Performing Loan (NPL), Daya Saing, dan Kualitas Pencatatan Keuangan Karyawan terhadap Kinerja Keuangan LPD di Kecamatan Selat, Kabupaten Karangasem. Data diperoleh dari laporan keuangan 18 LPD aktif, dengan kinerja keuangan diukur menggunakan Return on Assets (ROA). Penelitian ini menggunakan metode regresi linier berganda dengan uji validitas, reliabilitas, dan asumsi klasik untuk memastikan kualitas data. Hasil menunjukkan bahwa Suku Bunga Kredit berpengaruh positif signifikan terhadap kinerja keuangan, sedangkan NPL, Daya Saing, dan Kualitas Pencatatan Keuangan Karyawan berpengaruh negatif signifikan. Temuan ini menekankan pentingnya pengelolaan risiko kredit, strategi kompetitif, dan efisiensi operasional dalam meningkatkan kinerja LPD. Penelitian ini memberikan wawasan praktis untuk pengelola LPD dalam memperbaiki manajemen keuangan dan menghadapi persaingan, serta berkontribusi teoretis pada literatur kinerja lembaga keuangan lokal.
The effect of media exposure, type of companies, and environmental performance on carbon emission disclosure of Indonesia companies Herdiawan, I Putu Billy; Dewi, I Gusti Ayu Agung Pradnya
Review of Management, Accounting, and Business Studies Vol. 4 No. 2 (2023)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/revenue.v1i1.2670

Abstract

The Effect of Media Exposure, Type of Companies, and Environmental Performance on Carbon Emission Disclosure (CED) in Indonesian Companies (Empirical Studies on Manufacturing Companies Listed on The Indonesia Stock Exchange for the 2016-2018 Period). This study aimed to obtain empirical evidence regarding the effect of Media Exposure, Type of Companies, and Environmental Performance on the disclosure of carbon emissions in manufacturing companies in Indonesia. Measurement of the extent of carbon disclosure was done using a checklist developed based on the information request sheet provided by the CDP (Carbon Disclosure Project). The populations of this study were all manufacturing companies listed on the Indonesia Stock Exchange from 2016 to 2018. The samples of this research were taken from manufacturing companies listed on the Indonesia Stock Exchange from 2016 to 2018 using the purposive sampling method. There were 15 companies in 2016, 15 companies in 2017, and 15 companies in 2018 that met the criteria as research samples. The classic assumption test was performed for data analysis, and regression analysis was conducted for hypothesis testing. The results of this study indicate that Media Exposure affects the disclosure of corporate carbon emissions in Indonesia, while the Type of Companies and Environmental Performance had no effect on the disclosure of corporate carbon emissions in Indonesia.
Co-Authors Dewi, Putu Purnama Gine Das Prena Herdiawan, I Putu Billy I Gusti Ayu Agung Omika Dewi Kustina, Ketut Tanti Ngakan Nyoman Kutha Krisnawijaya Ni Kadek Sinarwati Ni Ketut Ayu Rosiana Dewi