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All Journal Krisna: Kumpulan Riset Akuntansi International Journal of Economics, Business and Accounting Research (IJEBAR) Dialektika: Jurnal Ekonomi dan Ilmu Sosial Wacana Ekonomi : Jurnal Ekonomi, Bisnis dan Akuntansi Jurnal Ilmiah Bisnis dan Perpajakan (Bijak)
Luh Putu Lusi Setyandarini Surya
Universitas Warmadewa
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Pengaruh Kepemilikan Manajerial dan Kepemilikan Institusional Terhadap Pemilihan Kantor Akuntan Publik pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Cok Istri Ratna Sari Dewi; Luh Putu Lusi Setyandarini Surya; Komang Adi Kurniawan Saputra
DIALEKTIKA: Jurnal Ekonomi dan Ilmu Sosial Vol 4 No 1 (2019): Dialektika : Jurnal Ekonomi dan Ilmu Sosial
Publisher : Prodi Manajemen Fakultas Ekonomi dan Bisnis Universitas Islam Raden Rahmat Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (632.121 KB) | DOI: 10.36636/dialektika.v4i1.283

Abstract

Agency conflict due to differences in interests between agents and principals can be minimized by monitoring mechanisms. One of the monitoring mechanisms is to use public accounting services. The purpose of this study is to determine the factors that influence the selection of public accounting firms by mining companies listed on the IDX in 2017. The selection of public accounting firms is measured by dummy variables. These factors include managerial ownership and institutional ownership. A sample of 35 companies was determined based on the purposive sampling method. The analysis technique used is logistic regression. Based on the analysis, the results show that managerial ownership has no effect on the selection of public accounting firms, while institutional ownership influences the selection of public accounting firms.
PENGARUH PELATIHAN, DUKUNGAN MANAJEMEN PUNCAK DAN KEJELASAN TUJUAN TERHADAP EFEKTIVITAS SISTEM AKUNTANSI KEUANGAN DAERAH (Studi Empiris Pada Pemerintah Kabupaten Badung) Cok Istri Ratna Sari Dewi; Luh Putu Lusi Setyandarini Surya; Cokorda Krisna Yudha
KRISNA: Kumpulan Riset Akuntansi Vol. 11 No. 2 (2020): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.11.2.2020.110-116

Abstract

Abstrcat This study aims to determine the effect of training, top management support and clarity of objectives on the effectiveness of the Regional Financial Accounting System (SAKD) in Regional Implementing Organizations (OPD) in the Government of Badung Regency. A successful implementation of the system is not only determined by mere technical mastery, the behavioral factors of individual system users can also determine the success of implementation. Training factors, top management support and clarity of objectives are needed to increase the effectiveness of the Regional Financial Accounting System (SAKD) in an organization to support the application of the system in meeting the demands of the public regarding transparency and accountability of public sector institutions. This study uses 132 civil servants who have a main duty to manage finances in the OPD at the Badung Regency Government as a research sample. Determination of the sample in this study using simple random sampling technique. The analysis technique used is multiple linear regression analysis. The results of the study found that training, top management support and clarity of objectives on the Regional Implementing Organization (OPD) in the Badung Regency Government had a positive effect on the effectiveness of the Regional Financial Accounting System (SAKD). Keywords: Clarity of purpose; effectiveness of the regional financial accounting system; top management support; training Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh pelatihan, dukungan manajemen puncak dan kejelasan tujuan terhadap efektivitas Sistem Akuntansi Keuangan Daerah (SAKD) pada Organisasi Pelaksana Daerah (OPD) di Pemerintah Kabupaten Badung. Suatu keberhasilan implementasi sistem tidak hanya ditentukan pada penguasaan teknis belaka, faktor perilaku dari individu pengguna sistem juga dapat menentukan kesuksesan implementasi. Faktor pelatihan, dukungan manajemen puncak dan kejelasan tujuan diperlukan untuk meningkatkan efektivitas Sistem Akuntansi Keuangan Daerah (SAKD) dalam suatu organisasi untuk mendukung penerapan sistem tersebut dalam memenuhi tuntutan masyarakat tentang transparasi dan akuntabilitas lembaga sektor publik. Penelitian ini menggunakan 132 pegawai negeri sipil yang memiliki tupoksi untuk mengelola keuangan di OPD pada Pemerintah Kabupaten Badung sebagai sampel penelitian. Penentuan sampel dalam penelitian ini menggunakan teknik simple random sampling. Teknik analisis yang digunakan adalah analisis regresi linier berganda. Hasil penelitian menemukan bahwa pelatihan, dukungan manajemen puncak dan kejelasan tujuan pada Organisasi Pelaksana Daerah (OPD) di Pemerintah Kabupaten Badung berpengaruh positif terhadap terhadap efektivitas Sistem Akuntansi Keuangan Daerah (SAKD). Kata Kunci: Kejelasan tujuan; efektivitas sistem akuntansi keuangan daerah; dukungan manajemen puncak; pelatihan
Pengaruh Leverage Dan Kepemilikan Institusional Pada Pemilihan Jasa Audit Eksternal (Studi Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia) Cok Istri Ratna Sari Dewi; Luh Putu Lusi Setyandarini Surya; Ni Made Suindari
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 18 No. 1 (2019): Avaiable Online
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.18.1.989.26-32

Abstract

One way that can be done to improve supervision in handling agency conflicts that occur within a company is to use external audit services. The purpose of this study was to determine the effect of leverage and institutional ownership on the selection of external audit services by mining companies listed on the Indonesia Stock Exchange. The selection of external audit services is measured using a dummy variable. The research sample was determined based on the purposive sampling method, while the analysis technique used in this study was logistic regression. The results of this study indicate that leverage does not affect the selection of external audit services, while institutional ownership influences the selection of external audit services in mining companies listed on the Indonesia Stock Exchange in the period of 2017. Keywords: Institutional ownership; Leverage; Selection of external audit services Salah satu cara yang dapat dilakukan untuk meningkatkan pengawasan dalam menangani konflik keagenan yang terjadi dalam perusahaan adalah dengan menggunakan jasa audit eksternal. Tujuan penelitian ini adalah untuk mengetahui pengaruh leverage dan kepemilikan institusional pada pemilihan jasa audit eksternal oleh perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia. Pemilihan jasa audit eksternal diukur dengan menggunakan variabel dummy. Sampel penelitian ditentukan berdasarkan metode purposive sampling, sedangkan teknik analisis yang digunakan dalam penelitian ini adalah regresi logistik. Hasil penelitian ini menunjukkan bahwa leverage tidak berpengaruh pada pemilihan jasa audit eksternal, sedangkan kepemilikan institusonal berpengaruh pada pemilihan jasa audit eksternal pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode tahun 2017. Kata Kunci: Kepemilikan institusional; Leverage; Pemilihan jasa audit eksternal
STRUKTUR TATA KELOLA PERUSAHAAN TERHADAP KINERJA KEUANGAN PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI Cyntia Carolina Sugiarto; Ni Nyoman Sri Rahayu Damayanti; Luh Putu Lusi Setyandarini Surya
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 10 No 2 (2026): IJEBAR: Vol. 10, Issue 2, June 2026
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v10i2.19413

Abstract

This study aims to analyze the influence of corporate governance structure on financial performance in manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange (IDX) in 2024. Corporate governance structure in this study is proxied by the board of commissioners and audit committee, while financial performance is measured using Return on Assets (ROA). Furthermore, company size is used as a control variable to minimize the influence of external factors outside the research model. This study uses secondary data obtained from annual financial statements and company annual reports published on the official IDX website. The sampling method was carried out using a purposive sampling technique, resulting in 82 companies as research samples. The data analysis technique used was multiple linear regression with prior descriptive statistical analysis and classical assumption tests. The results of the study indicate that simultaneously, the board of commissioners, audit committee, and company size have a significant effect on financial performance. Partially, the board of commissioners has no significant effect on company financial performance, while the audit committee has a positive and significant effect on company financial performance. The control variable of company size is also proven to have a positive and significant effect on company financial performance. These findings indicate that audit committee effectiveness and company size play an important role in increasing the profitability of consumer goods companies.
Memahami perilaku mahasiswa gen z dalam mengelola keuangan pribadi melalui perspektif mental accounting Anak Agung Istri Pradnyarani Dewi; I Dewa Ayu Eka Pertiwi; Luh Putu Lusi Setyandarini Surya
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol. 8 No. 2 (2026): Agustus 2026
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/j.bijak.v8i2.16435

Abstract

This study examines the financial management behavior of Generation Z students from a mental accounting perspective. Growing up in the digital era, Generation Z has extensive access to digital wallets, Buy Now Pay Later (BNPL) services, and e-commerce platforms. While these technologies offer convenience, they also increase the risk of consumptive behavior and fear of missing out (FOMO). This qualitative study involved eight Generation Z students, both those who earn their own income and those who rely on parental allowances. Data were collected through interviews, observations, and documentation. The analysis was guided by Thaler’s (1999) mental accounting framework, focusing on four dimensions: framing effect, specific accounts and self-control, decision making and evaluation, and the hedonic treadmill. The findings show that students tend to allocate their income into mental categories such as basic needs, entertainment, and savings. These allocations are managed through simple methods, including manual records, separate accounts, or intuitive judgment. Although social media trends and digital promotions often encourage impulsive spending, some students are able to redirect these influences toward productive financial behaviors. Overall, the study highlights the importance of strengthening mental accounting–based financial literacy to support responsible financial management and well-being among Generation Z students.
Co-Authors Anak Agung Istri Pradnyarani Dewi Cok Istri Ratna Sari Dewi Cok Istri Ratna Sari Dewi Cokorda Krisna Yudha Cyntia Carolina Sugiarto I Dewa Ayu Eka Pertiwi Komang Adi Kurniawan Saputra Ni Made Suindari Ni Nyoman Sri Rahayu Damayanti