Articles
Moderasi Good Corporate Governance terhadap Pengaruh Pajak dan Mekanisme Bonus pada Transfer Pricing di Indonesia
Ni Putu Wanda Anggeliana Putri;
I Gusti Ayu Made Asri Dwija Putri;
I Ketut Budiartha;
Gayatri Gayatri
E-Jurnal Akuntansi Vol 32 No 6 (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.i06.p04
This study aims to obtain empirical evidence of the effect of taxes and bonus mechanisms on transfer pricing in Indonesia with Good Corporate Governance as a moderating variable. The research population is non-financial companies listed on the Indonesia Stock Exchange in 2016-2020. The sampling technique used is purposive sampling in order to obtain 450 observational data. The data analysis technique used is Moderate Regression Analysis (MRA). Based on the results of the analysis of tax variables and the bonus mechanism have a positive effect on transfer pricing. Good Corporate Governance is able to moderate the effect of taxes and bonus mechanisms on transfer pricing. Keywords: Transfer pricing; Tax; Bonus Mechanism; Good Corporate Governance.
Pengaruh Revisi Anggaran, Partisipasi Anggaran dan Tingkat Kesulitan Terhadap Pencapaian Anggaran yang Efektif pada Hotel Berbintang di Kota Denpasar.
Km Sri Aprianti Jw;
I Gusti Ayu Made Asri Dwija Putri
E-Jurnal Akuntansi Vol 34 No 12 (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.i12.p20
This study aims to obtain empirical evidence of the effect of budget revisions, budget participation, and the level of difficulty of budget targets on budget effectiveness at star hotels in Denpasar City. In this study the dependent variable is Budget Effectiveness, while the independent variables in this study are Budget Revision, Budget Participation and Difficulty Level of Budget Targets. The method used is incidental sampling, namely conducting a survey by distributing questionnaires to respondents using (google form). The method of determining the sample uses the incidental sampling approach. The data analysis technique uses multiple linear regression. The results show that the Budget Revision has a positive and insignificant effect on Budget Effectiveness, Budget Participation has a positive and significant effect on Budget Effectiveness, and the Difficulty Level of Budget Targets has a positive and significant effect on Budget Effectiveness.
Pengaruh Implementasi Total Quality Management pada Kinerja Manajerial Perusahaan Otobus Pariwisata di Kota Denpasar
I Gusti Ayu Tri Bhuwana Dewi;
I Gusti Ayu Made Asri Dwija Putri
E-Jurnal Akuntansi Vol 30 No 10 (2020)
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.2020.v30.i10.p04
Total Quality Management (TQM) is a modern management concept that seeks to provide an appropriate response to existing changes. The purpose of this study was to determine the effect of aspects on TQM, namely focus on customers, obsession with quality, continuous improvement and employee involvement and empowerment on the managerial performance of tourism OC. Respondents in this study were all employees of 8 tourism otobus companies in Denpasar that were determined by the non-probability sampling method, namely saturated sampling. Data collection is done by questionnaire with data analysis techniques, namely multiple linear regression. Based on the results of the analysis shows aspects of TQM namely customer focus, obsession with quality, continuous improvement and employee involvement and empowerment have a positive and significant effect on managerial performance on tourism OCs in Denpasar. Keywords: Organizational Theory; Total Quality Management; Managerial Performance.
Good Corporate Governance, Coorporate Social Responsibility, Leverage dan Nilai Perusahaan Manufaktur
Putri Ari Prabandari Muria Siddhi;
I Gusti Ayu Made Asri Dwija Putri
E-Jurnal Akuntansi Vol 34 No 5 (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.i05.p16
This study aims to examine the effect of good corporate governance on disclosure of corporate social responsibility and leverage on firm value. The elements of good corporate governance are proxied to be the board of commissioners, independent commissioners, board of directors, and audit committee in manufacturing companies in the consumer goods industry listed on the Indonesia Stock Exchange in 2016-2019. The sample was selected using the purposive sampling technique, analyzed by multiple linear regression. Results show good corporate governance as proxied by board of commissioners, independent commissioners, and audit committee affects firm value. However, the board of directors does not affect company value. Corporate social responsibility and leverage affects firm value. Keywords: Good Corporate Governance; Corporate Social Responsibility; Leverage; Nilai Perusahaan
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN LEMBAGA PEKREDITAN DESA DI KECAMATAN MENGWI KABUPATEN BADUNG
Komang Meitradi Setyawan;
I Gusti Ayu Made Asri Dwija Putri
E-Jurnal Akuntansi Vol 5 No 3 (2013)
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 Good corporate governance merupakan tata kelola perusahaan yang menjelaskan hubungan antara berbagai pihak dalam perusahaan yang menentukan antara arah dan kinerja perusahaan. Lembaga keuangan baik lembaga keuangan bank maupun non-bank seperti Lembaga Perkreditan Desa (LPD) dapat menerapkannya untuk meningkatkan profitablilitasnya. Penelitian ini bertujuan untuk mengetahui pengaruh good corporate governance terhadap kinerja keuangan yang diukur dengan return on assets pada LPD di Kecamatan Mengwi Kabupaten Badung. Penelitian ini menggunakan metode pengumpulan data, yaitu metode survei dengan teknik kuesioner. Sampel yang digunakan sebanyak 35 LPD. Penentuan sampel menggunakan metode nonprobability sampling dengan teknik sampel jenuh. Teknik analisis yang digunakan adalah analisis regresi linear sederhana. Berdasarkan hasil pengujian hipotesis diketahui bahwa good corporate governance berpengaruh positif dan signifikan terhadap kinerja keuangan LPD di Kecamatan Mengwi Kabupaten Badung. Kata kunci: good corporate governance, kinerja keuangan, return on assets
Minat Mengkuti Pendidikan Profesi Akuntansi (PPAK) Pada Mahasiswa Universitas Udayana
Ni Made Dewi Sukmawati;
I Gusti Ayu Made Asri Dwija Putri
E-Jurnal Akuntansi Vol 33 No 7 (2023)
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.2023.v33.i07.p14
The aim of the study was to look for the factors that influence the interest in taking part in the Accounting Profession Education (PPAk) for Udayana University students. The population of this study were all regular and non-regular accounting students at the Faculty of Economics and Business, Udayana University. The research sample was taken using the slovin formula, so that a total sample of 67 students was obtained. Collecting research data using questionnaires and data analysis techniques used multiple linear regression. The results of the analysis show that economic motivation, career motivation, educational costs and parental support have a positive effect on students' interest in participating in PPAk. Meanwhile, degree motivation has no effect on students' interest in taking PPAk.Keywords: Economic motivation; degree motivation; career motivation; education costs; parental support, interest in attending Education
pengaruh profesionalisme auditor pada keberhasilan auditor dalam menemukan kecurangan
I Gusti Agung Ayu Ambalika;
I Gusti Ayu Made Asri Dwija Putri
E-Jurnal Akuntansi Vol 22 No 3 (2018)
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.2018.v22.i03.p13
Prefesionalisme auditor merupakan suatu hal yang penting dalam dunia kerja auditor.. Pengetahuan yang dimiliki auditor dan ketrampilannya dapat membantu auditor mengidentifikasi, menilai, dan mengevaluasi bukti audit yang didapatkannya sehingga auditor dapat memiliki bukti audit yang berkualitas.Penelitian ini dilakukan pada 7 Kantor Akuntan Publik yang terdapat di Bali dengan menggunakan teknik kuesioner. Teknik analisis yang digunakan adalah uji analisis regresi. Berdasarkan hasil penelitian yang dilakukan, diketahui bahwa profesionalisme auditor berpengaruh signifikan pada keberhasilannya dalam menemukan kecurangan dalam laporan keuangan disuatu organisasi. Hal ini dapat menunjukan bahwa, semakin profesionalnya seorang auditor maka keberhasilan auditor dalam menemukan kecurangan akan semakin baik. Kata Kunci: Profesionalisme Auditor, Menemukan Kecurangan
IMPLEMENTATION OF GOOD GOVERNANCE, BUDGET PARTICIPATION, AND ORGANIZATIONAL COMMITMENT IN EFFORTS TO REDUCE BUDGET GAP
Putri, I Gusti Ayu Made Asri Dwija;
Wirawati, Ni Gusti Putu;
Savitri, Komang Ayusta Devi;
Okayanti, Ni Made Dwi
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 9 No 1 (2025): March
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya
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DOI: 10.24034/j25485024.y2025.v9.i1.7076
This study aims to analyze and obtain empirical evidence that budget participation affects budgetary slack. Another objective is to prove that good governance and organizational commitment can weaken the effect of budget participation on budgetary slack. This study is quantitative. The population of the study was all Regional Apparatus Organizations (OPD) in Gianyar Regency. The research sample was 28 OPDs. Data were collected by distributing questionnaires directly to each OPD. The research variables include budget participation, good governance, organizational commitment and budgetary slack. The measurement of variables uses a Likert scale. The analysis technique uses moderation regression analysis. The results of the study prove that Budget participation has a positive effect on budgetary slack. Therefore, the higher the level of budget participation, the greater the possibility of budgetary slack occurring. Good governance weakens or reduces the effect of budget participation on budgetary slack. At the same time, organizational commitment has no effect or cannot moderate the relationship between budget participation and budgetary slack.
The Influence Of Environmental Performance And Environmental Costs On Firm Value With Corporate Social Responsibility Disclosure As A Moderating Variable
Wilhelmina Sir, Serlinha;
Dwija Putri, I Gusti Ayu Made Asri
Journal of Management Economic and Financial Vol. 3 No. 5 (2025): Journal of Management, Economic and Financial
Publisher : Politeknik Siber Cerdika Internasional
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DOI: 10.46799/jmef.v3i5.158
The purpose of this study is to determine the effect of environmental performance and environmental costs on company value with corporate social responsibility disclosure as a moderating variable. The population of companies is manufacturing companies listed on the Indonesia Stock Exchange in 2021-2023. Research data was obtained from the Indonesia Stock Exchange website and the websites of each company. The analysis method used is Moderating Regression analysis using SPSS 26.0 software. The results of the study indicate that environmental performance has a negative and significant effect on firm value. Environmental costs have a positive and significant effect on firm value. CSRD is able to moderate by weakening the effect of environmental performance on firm value. CSRD is able to moderate by strengthening the effect of environmental costs on firm value.
Pengaruh Persepsi, Motivasi Kerja, Pengetahuan Akuntansi, Dan Pengalaman Berwirausaha Terhadap Penggunaan Informasi Akuntansi
Putri Cahyani, Ni Komang Nirmala;
Dwija Putri, I Gusti Ayu Made Asri
Innovative: Journal Of Social Science Research Vol. 4 No. 3 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai
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DOI: 10.31004/innovative.v4i3.10218
Usaha Mikro Kecil dan Menengah (UMKM) adalah salah satu faktor yang memengaruhi pertumbuhan ekonomi Indonesia dan salah satu penggerak ekonomi yang telah memberikan kontribusi yang signifikan kepada perekonomian nasional, terutama dalam hal menciptakan lapangan kerja dan menciptakan PDB. Untuk menjaga kelangsungan UMKM dibutuhkan penggunaan informasi akuntansi yang baik. Namun, masih banyak UMKM yang belum menggunakan informasi akuntansi dalam usahanya terutama dalam mengatur keuangan. Penelitian ini bertujuan untuk menguji pengaruh persepsi pemilik UMKM, motivasi kerja, pengetahuan akuntansi, dan pengalama berwirausaha terhadap penggunaan informasi akuntansi pada UMKM khususnya UMKM Perak. Penelitian ini berlokasi di Kabupaten Gianyar. Penentuan sampel menggunakan teknik simple random sampling. Responden penelitian yaitu pemilik UMKM yang berjumlah 160 orang. Metode pengumpulan sampel menggunakan kuesioner. Teknik analisis data dalam penelitian ini menggunakan Analisis Regresi Linier Berganda. Hasil Penelitian ini menunjukan bahwa persepsi pemilik UMKM, motivasi kerja, pengetahuan akuntansi, dan pengalaman berwirausaha berpengaruh positif dan signifikan terhadap penggunaan informasi akuntansi