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All Journal Krisna: Kumpulan Riset Akuntansi Akuntansi : Jurnal Akuntansi Integratif
Ni Luh Putu Normadewi Abdi Pradnyani
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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HASIL PENELITIAN PENGARUH KECERDASAN DAN BUDAYA ETIS ORGANISASI TERHADAP PRILAKU ETIS AUDITOR DI PROVINSI BALI Ni Luh Putu Normadewi Abdi Pradnyani; Ni Putu Riasning; Luh Kade Datrini
KRISNA: Kumpulan Riset Akuntansi Vol. 9 No. 2 (2018): Krisna: Kumpulan Riset Akuntansi
Publisher : Fakultas Ekonomi, Program Studi Akuntansi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (755.141 KB)

Abstract

ABSTRACT The aim of this research is to explain the influence of Emotional Intelligence, Locus of Control and Ethical Culture of Organization to Ethical Behavior of Auditor in Bali Province. The research method is survey method. The data used consist of primary data and secondary data. This study used 65 respondents determined by using purposive sampling. This research uses multiple linear regression analysis techniques with simultaneous test and partial test with the program SPSS for window version 21. The result of the research with multiple regression test shows that by using simultaneous test of Emotional Intelligence, Locus of Control and Ethical Culture of Organization have positive and significant influence to Ethical Behavior of Auditor. And based on the partial test indicates that the variables of Emotional Intelligence, Locus of Control and Ethical Culture of Organization have a positive and significant influence to EthicalBehavior of Auditor in Bali Province Keywords: Emotional intelligence, Locus of control, Organization Ethical Culture and ethics.
Konsep dan Implementasi Corporate Social Responsibility Berbasis Kearifan Lokal Indonesia : Sebuah Tinjauan Literatur Riska Nur Rosyidiana; Ni Luh Putu Normadewi Abdi Pradnyani; Novrys Suhardianto
Akuntansi: Jurnal Akuntansi Integratif Vol. 9 No. 1 (2023): Volume 9 Nomor 1 April 2023
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v9i1.1171

Abstract

Corporate social responsibility (CSR) was just formally established in Indonesia by Limited Liability Companies Law Number 40 of 2007. The fundamental principles of CSR, on the other hand, are not new and can be interpreted through Indonesian local wisdom. The purpose of this research is to determine the concept and practice of CSR based on local wisdom that exists in Indonesia. This research can provide a comprehensive understanding in developing CSR strategies that have a positive impact on society and the environment, as well as maintaining the sustainability of the relationship between companies and local communities. To achieve its goals, this study reviewed 20 CSR articles based on local wisdom with an Indonesian background. To find relevant articles, this study evaluates the Scopus, Web of Science, and Google Scholar databases. This research focuses on the concept of CSR and its implementation in various Indonesian local cultures. According to the findings, CSR planning, implementation, and evaluation that considers local wisdom can lead to a sustainable CSR program. This research will also help future researchers conduct CSR research based on local wisdom by filling identified research gaps.
Co-Authors Luh Kade Datrini Ni Putu Riasning Novrys Suhardianto Rosyidiana, Riska Nur