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PENGARUH MOTIVASI KUALITAS, PENGHARGAAN FINANSIAL, DAN TINGKAT PEMAHAMAN TERHADAP MINAT MAHASISWA MEMPEROLEH SERTIFIKASI CHARTERED ACCOUNTANT Maheswari, Ida Ayu Diah Karina; Yadnyana, I Ketut
Jurnal Review Pendidikan dan Pengajaran Vol. 7 No. 3 (2024): Vol. 7 No. 3 (2024): Volume 7 No 3 Tahun 2024 (Special Issue)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jrpp.v7i3.31052

Abstract

Penelitian ini bertujuan untuk menguji pengaruh motivasi kualitas, penghargaan finansial, dan tingkat pemahaman terhadap minat mahasiswa memperoleh sertifikasi Chartered Accountant (CA). Penelitian ini dilakukan pada mahasiswa akuntansi Universitas Udayana. Jumlah sampel yang digunakan dalam penelitian ini sebanyak 162 responden yang dipilih berdasarkan teknik Non Probability Sampling dengan jenis Purposive Sampling. Pengumpulan data dilakukan dengan penyebaran kuesioner berbasis online. Teknik analisis data dalam penelitian ini adalah analisis regresi linear berganda dengan bantuan SPSS 26. Hasil penelitian menunjukkan bahwa motivasi kualitas, penghargaan finansial, dan tingkat pemahaman berpengaruh positif terhadap minat mahasiswa memperoleh sertifikasi Chartered Accountant (CA).
BIBLIOMETRIC INVESTIGATION: UNCOVERING FINANCIAL INCLUSION AND FINANCIAL PERFORMANCE OF SMES Yogantara, Komang; Yadnyana, I Ketut; Sudana, I Putu; Sujana, I Ketut
JRAK Vol 16 No 2 (2024): October Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v16i2.14542

Abstract

SMEs face various challenges that hinder the improvement of their financial performance. Access to finance is the most perceived barrier. This study aims to review the literature and dissect the current utilization of financial inclusion, with a focus on SMEs, especially their financial performance. This review synthesizes previous literature to identify institutions and journals that lead publications, theories, and approaches used. Through a bibliometric investigation, a search indexed in Scopus and Science Direct resulted in the acceptance of 45 peer-reviewed papers published from 2019 to April 2024. This review identifies several methodological gaps in the literature that have the potential for further research. This study also reveals that financial inclusion is often a challenge, especially for SMEs in improving their financial performance. The identified mediating roles may provide implications for SMEs to align financial inclusion with the goal of better financial performance.
The Effect of Executive Compensation and Managerial Ownership on Earnings Management with CEO Overconfidence as a Moderating Variable Ni Luh Ayu Karningsih; Anak Agung Gde Putu Widanaputra; I Ketut Yadnyana; Ayu Aryista Dewi
Indonesian Journal of Taxation and Accounting Vol 4, No 1 (2026): March 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ijota.v4i1.628

Abstract

Purpose – This study examines the effect of executive compensation and managerial ownership on earnings management, and the moderating role of CEO overconfidence in these relationships within Indonesian non-financial firms. Methods – A quantitative approach was applied using 152 firm-year observations from Basic Materials, Consumer Cyclicals, Consumer Non-Cyclicals, Industrials, and Healthcare companies listed on the Indonesia Stock Exchange during 2021–2024. Purposive sampling was used. Earnings management was measured through discretionary accruals using the Modified Jones Model. Executive compensation was measured as the natural logarithm of top executive remuneration, managerial ownership as the natural logarithm of management share ownership, and CEO overconfidence as the capital expenditure to operating cash flow ratio. Data were analyzed using fixed-effects panel regression with firm-clustered standard errors. Findings – Executive compensation and managerial ownership negatively and significantly affect earnings management, confirming the alignment effect of agency theory. CEO overconfidence does not significantly moderate either relationship; both governance mechanisms remain effective regardless of CEO overconfidence. A supplementary binary overconfidence test shows that managerial ownership is measurement-sensitive. Research implications – The findings suggest that agency theory’s rational-manager assumption explains the direct effects of compensation and ownership. The non-significant moderation effects and measurement sensitivity imply that the interaction between psychological bias and governance mechanisms is context-dependent and proxy-specific. Future research should employ multiple overconfidence measures to define moderation boundaries. Originality – This study simultaneously tests two governance mechanisms and their interaction with CEO overconfidence in one Indonesian model, offering methodological and contextual insight rather than a definitive empirical claim.
Psychological Capital as A Moderating Influence of Budget Participation and Transformational Leadership Style on Managerial Performance of Star Hotels Ni Putu Ayunda Prihantini; I Ketut Yadnyana; I Ketut Sujana; Ni Made Adi Erawati
Journal Research of Social Science, Economics, and Management Vol. 4 No. 3 (2024): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v4i3.723

Abstract

This research aims to examine and analyze the role of psychological capital (PsyCap) as a moderator in the influence of budget participation and transformational leadership style on managerial performance in star hotels. This research uses a quantitative approach with a population of 18 hotels from 3 to 5 stars in Buleleng Regency. The sampling technique used was a saturated sample, with 134 respondents. Data was collected through questionnaires (google form) and directly (print out). Data analysis was carried out using structural equation modeling (SEM) with SmartPLS 3.2.9 software. The research results show that budget participation and transformational leadership style have a positive effect on managerial performance. Psychological capital has also been proven to strengthen the influence of budget participation and transformational leadership style on managerial performance. It is hoped that the results of this research can help hotels to improve managerial performance through increasing cooperation between leaders and employees, higher budget participation, implementing a transformational leadership style, and positive improvements in the psychological aspects of employees so that they have psychological capital that supports achieving company goals. The study provides several recommendations for future researchers to include macroeconomic factors such as GDP (Gross Domestic Product) growth, inflation, interest rates, and unemployment rates in their research. This inclusion can provide important external context.
Co-Authors Ade Pratiwi Indasari Ajeng Asmi Mahaputeri Anak Agung Gde Putu Widanaputra Anak Agung Gede Pradnyana Dwipa Aulia Ayu Paramadina Cempaka Dewi, Ni Wayan Christine Iryani Maamir Cokorda Bagus Darmawan Dewa Ayu Mas Putriari Nusantari Dewa Gede Agus Narayana Dewi, Anak Agung Sintia Dewi, Ayu Aryista Garry Wibowo Gde Deny Larasdiputra Gde Sandita Nugraha Gerianta Wirawan Yasa Grace Sarabecca Madaline Manalu Gusman Saputra I Dewa Gede Dharma Suputra I Gd Nandra Hary Wiguna, I Gd Nandra Hary I Gde Ary Wirajaya I Gde Harmanta I Gede Aditya Pramana I Gede Wahyu Indrawan I Gede Yoga Yudiana I Gst Agung Bagus Adhi Damanik I Gst. Ngr Mayun Prabawalingga I Gusti Agung Ayu Intan Fatmayoni I Gusti Ayu Made Asri Dwija Putri I Gusti Ayu Ratih Permata Dewi I Gusti Ayu Wulan Pradnyadewi I Gusti Putu Adi Diatmika I Kadek Dwi Agastya I Ketut Sujana I Komang Agus Julianto I Made Candiasa I Nyoman Suparta I PUTU SUDANA I Putu Sudana I Wayan Ramantha I Wayan Swastika Yuda Bramantha Ida Ayu Komang Tiara Pratistha Sari Ida Bagus Putra Astika Ida I Dewa Gede Paramarta Widnyana Indah Christina Carbaja Jaeng, Theresa Yuliana K. Budiartha Kadek Agus Yogi Arta Kadek Ayu Radananda Sukmadewi Kadek Ririn Sinthya Dewi Kadek Rosita Dewi Indra Pratiwi Karina Pravita Ketut Nadia Anjani Putri Luh Komang Merawati Lukyta Saraswati Made Anggia Pramita Sukma Made Ani Setia Wulan Made Heny Urmila Dewi Made Yenni Latrini Made Yunita Chandra Dewi Maheswari, Ida Ayu Diah Karina Maria M Ratna Sari, Maria M Ratna Maria Meiatrix Ratna Sari Naswan Suharsono Ni Gusti Ayu Ratih Anjelika Ni Kadek Indah Selvia Dewi Ni Kadek Lisa Rosita Komala Dewi Ni Kadek Listiani Ni Kadek Winda Ardiyani Ni Ketut Rasmini Ni Komang Abdi Tri Astini Ni Komang Ayu Harmawati Ni Luh Ayu Karningsih Ni Luh Gede Santhi Kartikasari Ni Luh Nyoman Nitiari Ni Luh Putu Ratna Wahyu Lestari Ni Made Adi Erawati Ni Made Ayu Nita Adiyantari Ni Made Dwi Ratnadi Ni Made Dwi Umidyathi Karang Ni Made Puspa Pawitri Ni Made Wasasih Ni Made Werin Sarastyarini Ni Made Widyasari Ni Nyoman Ramdiani Ni Putu Aprilianti Tirta Dewi Ni Putu Ary Wulandari Ni Putu Ayu Ista Satiari Ni Putu Ayunda Prihantini Ni Putu Dewi Ariasih Ni Putu Nanda Ayunika Ni Putu Sri Harta Mimba Ni Putu Sumi Dyastari Ni Putu Widhi Gita Purana Dewi Ni Wayan Alit Erlina Wati Ni Wayan Alit Erlinawati Ni Wayan Sukma Kartika Dewi Ni Wayan Supriyanti Nyoman Djinar Setiawina Nyoman Sutrisna Dewi Nyoman Trisna Herawati Nyoman Yudhi Hartawan Putu Agus Ardiana Putu Ardia Cahayanti Putu Sri Ariandani Putu Yoga Artanaya Sheryl Yuliana Senjaya Sudarsana Arka Surianingsih, Kadek Viona Rizqi Amelia Wayan Putra Valentino Anggara Wirastuti, Anak Agung Ayu Daranita Yogantara, Komang