Articles
PENGARUH GOOD CORPORATE GOVERNANCE PADA KINERJA BERBASIS BALANCED SCORECARD
Ni Luh Putu Andriyani Pratiwi;
I Gusti Ayu Made Asri Dwija Putri
E-Jurnal Akuntansi Vol 15 No 2 (2016)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region
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Good corporate governance (GCG) is a corporate governance system that serves as a means of control to regulate the structure and mechanism of the company. Corporate governance practices can enhance corporate value by improving performance from a financial perspective, customer perspective, internal business processes, and learning and growth perspective. This research aims to determine the effect of corporate governance on the performance-based balanced scorecard in rural banks (BPR) in Denpasar city and Badung regency. GCG principles used is transparency, accountability, responsibility, independency, and fairness. The samples were 65 rural banks in Denpasar city and Badung regency. The data used are primary data using a questionnaire instrument. Analysis using multiple regression analysis techniques. Based on this research, the principles of good corporate governance affects the performance-based balanced scorecard in rural banks.
PERBANDINGAN KINERJA PT. AMANAID DAN PT. ENVIRO SEJAHTERA ABADI DENGAN MENGGUNAKAN BALANCED SCORECARD
A.A. Sg. Vera Kurnia Sari;
I Gusti Ayu Made Asri Dwija Putri
E-Jurnal Akuntansi Vol 7 No 2 (2014)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region
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ABSTRAK Evaluasi pengukuran kinerja terhadap performa perusahaan dan perencanaan tujuan menjadi sangat penting bagi manajemen. Metode yang dapat digunakan dalam perusahaan adalah balanced scorecard. Tujuan penelitian ini adalah untuk mengetahui perbedaan rata-rata kinerja antara dua perusahaan dengan menggunakan metode balanced scorecard. Penulis melakukan perbandingan kinerja pada perusahaan PT. Amanaid dan PT. Enviro Sejahtera Abadi dengan menggunakan data tahun 2011-2012. Teknik analisis yang digunakan dalam perspektif keuangan adalah dengan menggunakan ROI per bulan selama tahun 2011-2012 dari kedua perusahaan. Untuk kinerja perspektif pelanggan, perspektif proses bisnis internal, dan perspektif pembelajaran dan pertumbuhan diukur dengan menyebarkan kuesioner yang diukur atas jawaban responden. Terdapat perbedaan rata-rata kinerja perspektif keuangan, perspektif pelanggan, perspektif proses bisnis internal, dan perspektif pembelajaran dan pertumbuhan dilihat pada hasil pengujian hipotesis perusahaan PT. Amanaid dan PT. Enviro Sejahtera Abadi. Berdasarkan hasil analisis, perusahaan PT. Enviro Sejahtera Abadi dikatakan lebih unggul dibandingkan dengan PT. Amanaid dilihat dari keempat perspektif. Kata kunci: balanced scorecard, kinerja, perusahaan
Tri Hita Karana Memoderasi Partisipasi Penyusunan Anggaran, Asimetri Informasi, dan Komitmen Organisasi terhadap Sennjangan Anggaran
Kadek Diviariesty;
IGAM Asri Dwija Putri
E-Jurnal Akuntansi Vol 31 No 1 (2021)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region
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DOI: 10.24843/EJA.2021.v31.i01.p03
This study aims to determine the effect of budgetary participation, information asymmetry and organizational commitment to budgetary slack with the Tri Hita Karana culture as a moderating variable. The analysis technique used is Moderated Regression Analysis. The results showed that budgetary participation and organizational commitment had no significant effect on budgetary slack. Information asymmetry has a positive effect on budgetary slack. The interaction between budgeting participation and the Tri Hita Karana culture is unable to moderate budgetary participation against budgetary slack. The interaction of information asymmetry with the Tri Hita Karana culture is able to weaken the positive influence of information asymmetry on budgetary slack. The interaction between organizational commitment and the Tri Hita Karana culture is unable to moderate organizational commitment to budgetary slack. Keywords: Tri Hita Karana; Budgetary Participation; Information Asymmetry; Organizational Commitment; Budgetary Slack.
Analisis Faktor-Faktor yang Memengaruhi Pertumbuhan Laba LPD di Kota Denpasar Tahun 2014-2017
Aditya Pratama Putra;
I G.A.M. Asri Dwija Putri
E-Jurnal Akuntansi Vol 26 No 3 (2019)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region
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DOI: 10.24843/EJA.2019.v26.i03.p04
This study aims to obtain empirical evidence from the effect of cash turnover rates, credit growth rates, savings growth rates, growth rates on labor costs on profit growth. This research was conducted in Denpasar City LPD with the number of samples used by 34 LPDs. The research method used is non probability sampling, namely purposive sampling technique. The analysis technique used is multiple linear analysis techniques. The results show the cash turnover rate and credit growth rate have a positive effect on LPD profit growth in Denpasar City in 2014-2017, while the savings growth rate and the level of labor costs negatively affect LPD profit growth in Denpasar City in 2014-2017 Keywords: Cash turnover, credit growth, savings growth, labor cost growth, profit growth
Insentif Pajak, Pengetahuan Perpajakan Dan Kepatuhan Wajib Pajak: Studi Empiris Dengan Terbitnya PMK Nomor 44/PMK.03/2020
Nadira Pradnya Paramita;
I G A M Asri Dwija Putri
E-Jurnal Akuntansi Vol 34 No 8 (2024)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region
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DOI: 10.24843/EJA.2024.v34.i08.p15
This study is to determine the impact of taxpayer compliance on public sector corporate taxpayers in South Badung Regency according to PMK Number 44 PMK.03 / 2020 and tax knowledge during the Covid-19 pandemic. This research was conducted on MSMEs registered as taxpayers in South Badung Regency. The total sample taken using the proportional random sampling method with the Slovin technique was 100 MSME taxpayers registered in South Badung district. The analysis technique used was multiple linear regression analysis. . Based on the data that has been collected and the test results using multiple linear regression models, the following conclusions can be drawn: the impact of tax incentives has a positive effect on corporate taxpayer compliance in the SME industry in the southern part of Badung Regency. Taxpayer knowledge has a positive effect on corporate taxpayer compliance in the MSME environment of South Badung Regency Keywords: The Influence of Tax Incentives, Taxpayer Knowledge, Taxpayer Compliance.
Faktor-Faktor yang Berpengaruh pada Corporate Social Responsibility
I Gusti Ayu Made Asri Dwija Putri;
I Dewa Nyoman Badera
E-Jurnal Akuntansi Vol 32 No 12 (2022)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region
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DOI: 10.24843/EJA.2022.v32.i12.p15
Disclosure of CSR has a positive impact on company value, improves the company's reputation and brand image, thus leading to better financial performance and can reduce financial risk. This study aims to determine the effect of managerial ownership, institutional ownership, company size, return on assets, and leverage on the disclosure of Corporate Social Responsibility (CSR) in manufacturing companies on the IDX. The sample was selected by nonprobability sampling method with purposive sampling technique. The data analysis technique uses multiple linear regression analysis. The results showed that managerial ownership and firm size had a positive effect on Corporate Social Responsibility, while leverage had a negative effect on CSR disclosure. Institutional ownership and return on assets do not have a positive effect on CSR disclosure. Keywords: CSR Disclosure; Ownership Structure; Firm Size; Return on Assets; Leverage
PENGARUH PARTISIPASI PENGANGGARAN DAN INFORMASI ASIMETRI PADA SENJANGAN ANGGARAN DENGAN BUDAYA ORGANISASI SEBAGAI VARIABEL MODERASI
Gede Andy Mercury;
I G.A.M. Asri Dwija Putri
E-Jurnal Akuntansi Vol 13 No 3 (2015)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region
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This research has purpose to provide additional empirical evidence about the effect of budgetary participation and asymmetry information in budgetary slack with cultural organization as a moderating variable. This research sample consisted 46 stars hotels in Gianyar Regency. The data collection method that have been used is a questionnaires that distributed to the manager or head section/division that has a same level with the manager, this section has a functional in large role in used, management, and budgetary responsibility, also able to communicate with the subordinates and the top management, and participate as well with the wisdom that implemented by the top management in each of five stars hotel in Gianyar Regency. Data analysis tecnique that have been used is Moderated Regression Analysis (MRA). Based on the analysis results, it shows that budgetary participation and asymmetry information gives positive influences in budgetary slack. The interaction between budgetary participation with organization cultural be able to weaken the effect of asymmetry information in budgetary slack.
IMPLEMENTASI BALANCED SCORECARD DALAM PENYUSUNAN RENCANA STRATEGIS DI RUMAH SAKIT UMUM DAERAH WANGAYA KOTA DENPASAR
Ni Putu Sintya Purnama Dewi;
Eka Ardhani Sisdyani;
I G.A.M. Asri Dwija Putri
E-Jurnal Akuntansi Vol 18 No 2 (2017)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region
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This study aims to formulate The Balanced Scorecard-based strategic plan to enhance mission achievement of Wangaya Public Hospital of Denpasar, as a public service agency. Data that are collected through interview, observation, and documentation, consist of primary and secondary data. The data then are analyzed using SWOT and performance indicator analysis to set the strategic plan, which is based on the four perspectives of Balanced Scorecard, namely: employee and organization capacity; internal service process; financial; and customer and stakeholders perspectives. The strategic plan covers period 2016-2020, focusing on quality and service efficiency improvement. It also provides a number of performance indicators and targets presented on a strategic map in each level of management which is aligned to the entity’s strategic map of the hospital through the technique of cascading.
Pengaruh Pendapatan Asli Daerah, Belanja Modal dan Indeks Pembangunan Manusia
Yustine Asnad Hobrouw;
I Gusti Ngurah Agung Suaryana;
I G.A.M. Asri Dwija Putri
E-Jurnal Akuntansi Vol 31 No 2 (2021)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region
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DOI: 10.24843/EJA.2021.v31.i02.p11
This study aims to determine empirically the effect of local revenue on the increase in the human development index in West Papua province and to empirically determine the effect of capital expenditure on the increase in the human development index in West Papua province. The data analysis technique used is multiple linear regression analysis. Based on the results of the analysis, it is known that the Original Regional Income has a positive and significant effect on the increase in the District / City Human Development Index in West Papua Province. This shows that an increase in Regional Original Income (PAD) will tend to increase the Human Development Index. Capital expenditure has a positive and significant effect on increasing the District / City Human Development Index in West Papua Province. Keywords: PAD; Capital Expenditures; Human Development Index.
PENGARUH OPINI AUDIT GOING CONCERN DAN KARAKTERISTIK KOMITE AUDIT PADA PERGANTIAN AUDITOR
I Gusti Ngurah Artawijaya;
IGAM Asri Dwija Putri
E-Jurnal Akuntansi Vol 16 No 3 (2016)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region
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Auditor in providing qualified audit opinion is required to maintain its independence. Issuance of going concern audit opinion is that it is not expected by the company. The existence of the audit committee as a corporate governance mechanism is believed to reduce the tendency of change of auditor. Characteristics of an audit committee composed of independent members, has financial and accounting expertise managerial hinder efforts to replace auditors give going concern audit opinion. The purpose of this study was to determine the effect of going concern audit opinion on the change of auditor, influence the independence of the committee at the turn of the auditor, the accounting and financial expertise danpengaruh auditpada change of auditor committee. This study was conducted in 2014 by the year 2010 to 2013 on the observation entire manufacturing companies listed in Indonesia Stock Exchange (BEI) as many as 143 companies. The results showed that the variables going concern audit opinion a negative effect on the company doing the turn of the auditor. While the independence, expertise accounting and financial of audit committees affect the change of auditor.