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Pengaruh Kepemilikan Institusional, Dewan Komisaris Independen, Dewan Direksi Dan Komite Audit Terhadap Kinerja Keuangan Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek  Indonesia Tahun 2021-2024 Putu Eni Ulantari; Ni Putu Ayu Kusumawati; Ni Ketut Muliati
Hita Akuntansi dan Keuangan Vol. 7 No. 2 (2026): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/qgk8t868

Abstract

The financial industry has become a battleground of intensifying competition, fueled by the sweeping tide of digitalization and rapid technological progress over the past decades. This transformation has not only altered business practices but also reshaped how individuals engage with financial services. The emergence of fintech, bigtech, and digital banking has added new layers of rivalry, pushing firms to innovate and adapt. Digital adoption is seen as a pathway to greater efficiency, improved effectiveness, and enhanced convenience in both transactions and customer interactions. Against this backdrop, the present study explores the role of institutional ownership, independent boards of commissioners, boards of directors, and audit committees in shaping financial performance. Using secondary data from 136 companies’ annual reports, the research applies multiple linear regression to analyze the relationships. Results demonstrate that institutional ownership, independent commissioners, and boards of directors significantly strengthen financial performance, while audit committees do not exhibit a meaningful influence
Error Analysis of Students’ English Pronunciation in Reading Aloud at Universitas Hindu Indonesia Yeni Yuliantari; Ida Bagus Made Sadu Gunawan; Ni Putu Ayu Kusumawati
Journal of Language and Applied Linguistics Vol. 7 No. 2 (2026): Journal of Language and Applied Linguistics July 2026
Publisher : Institut Pariwisata dan Bisnis Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22334/traverse.v7i2.261

Abstract

This study aims to analyze students’ English pronunciation errors in reading aloud at Universitas Hindu Indonesia. It focuses on identifying the types of errors and examining the factors contributing to them. This research employs a descriptive qualitative design involving 12 first-semester students selected through purposive sampling. Data were collected through reading-aloud tasks, classroom observations, and semi-structured interviews. The reading performances were audio-recorded and analyzed using English phonology and Error Analysis frameworks, while the interview data were analyzed using thematic analysis. Data triangulation was applied to enhance the credibility of the findings. The results identified a total of 59 pronunciation errors, comprising 29 consonant errors (49.1%), 26 vowel errors (44.1%), and 4 stress errors (6.8%). Thematic analysis of the interview data revealed five factors contributing to pronunciation errors: first language interference, lack of pronunciation practice, limited exposure to English, low confidence, and poor phonological awareness. These factors were consistently supported by classroom observations and pronunciation recordings. These results suggest that pronunciation remains a significant challenge for EFL students. Therefore, greater emphasis on pronunciation practice and increased exposure to authentic English are recommended to improve students’ speaking proficiency.
Co-Authors ., NI PUTU YENI YULIANTARI A.A. Sagung Istri Kania Kosalia COKORDA BAYU PUTRA Cokorda Gde Bayu Putra Desak Putu Ayu Winda Kristiyani Dewa Ayu Ratih Purnama Sari Erlinawati Ni Wayan Alit Gusti Alit Suputra Gusti Ayu Bintang Apriliani Gusti Ayu Putu Helenia I Gede Eka Budiastawa I Made Endra Lesmana Putra I Nyoman Suta Widnyana I Nyoman Teguh Surya Dharma Laksana I Putu Fery Karyada I Putu Nuratama I Wayan Ale Setiawan I Wayan Budi Satriya I Wayan Rudiana I Wayan Sudiana Ida Bagus Gede Pradnyana Ida Bagus Made Sadu Gunawan Kadek Dewi Padnyawati Kadek Ely Shima Parwati Kadek Sarmini Agustin Mirah Ayu Putri Trarintya, Mirah Ayu Putri Ni Ketut Muliati Ni Komang Desi Lestari Ni Komang Dina Sintyawati Ni Komang Sumadi Ni Luh Adisti Abiyoga Wulandari Ni Luh Budi Ariani Ni Luh Putu Ayu Remy Octaviani Ni Made Ayu Indrawati Ni Made Emi Hudiyani Ni Made Kertiani Ni Made Rika Liana Putri Ni Made Wisni Arie Pramuki Ni Made Wisni Arie Pramuki Ni Made Yuli Cantika Putri Ni Nyoman Yuni Rasniati Ni Putu Nofy Megantari Ni Putu Rismayanti Ni Putu Setia Asih Ni Putu Trisna Windika Pratiwi Ni Putu Trisna Windika Pratiwi Ni Putu Yeny Yuliantari Ni Wayan Alit Erlinawati Ni Wayan Tutik Aprianti NI WAYAN YUNIASIH Pratiwi Ni Kadek Novita Putu Ayu Diana Gita Maharani Putu Cita Ayu Putu Eni Ulantari Putu Krisna Adwitya Sanjaya Putu Neta Ervinia Putu Nuniek Hutnaleontina Putu Ria Monica Sari Rai Dwi Andayani W SANG AYU MADE ARIMAS PUTRI SANG AYU PUTU ARIE NDRASWARAWATI Wisni Arie Pramuki Yeni Yuliantari