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Work Interference with Personal Life: A Moderation of Work Stress and Organizational Justice on Turnover Intention I Gusti Ayu Made Asri Dwija Putri; Benedicta Prisilia Christi
International Journal of Economics Accounting and Management Vol. 1 No. 2 (2024): IJEAM - July 2024
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v1i2.506

Abstract

The turnover phenomenon in Public Accounting Firms is an important problem because auditors are the main capital for the company. Factors that influence turnover in companies are employee stress and organizational justice. Departing from resource conservation theory, a moderation model is proposed in which Work Interference with Personal Life (WIPL) is expected to strengthen the relationship between work stress and organizational justice on turnover intention. This study intends to investigate how work stress and organizational justice affect job change intentions, moderated by WIPL. The research targets auditors employed at Public Accounting Firms in Bali Province, utilizing a questionnaire distributed via Google Forms for data collection, and employing structural equation modeling with SmartPLS for analysis. The research respondents were 91 people from twenty Public Accounting Firms in Bali Province. Respondents in this study were dominated by women, with a final education level of a bachelor's degree, a junior auditor position, and a length of service of 1-3 years. The results of the research state that work stress has a positive effect on the desire to change auditors, which means that the higher the level of stress experienced by auditors, the higher their intention to change jobs. Organizational justice has a negative effect on the desire to change auditors, meaning that the higher the level of organizational justice felt by the auditor, the lower the intention to change jobs. This research also shows that WIPL influences the influence of work stress on the desire to change auditors, but WIPL does not influence the influence of organizational justice on the desire to change auditors.
PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE DAN STAKEHOLDER PRESSURE PADA KUALITAS SUSTAINABILITY REPORT I Putu Gede Surya Adi Natha; I Gusti Ayu Made Asri Dwija Putri
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.13.NO.08.TAHUN.2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EEB.2024.v13.i08.p13

Abstract

Laporan keberlanjutan yang berkualitas merupakan media yang penting karena dapat memenuhi tuntutan dari pemangku kepentingan dalam menjalankan kegiatan yang mempengaruhi lingkungan. Penelitian ini bertujuan untuk memperoleh bukti empiris pengaruh mekanisme good corporate governance dan stakeholder pressure pada kualitas sustainability report. Penelitian ini dilakukan pada seluruh Perusahaan di Indonesia yang terdaftar menjadi peserta ASRRAT periode tahun 2018-2021. Metode penentuan sampel menggunakan metode purposive sampling. Terdapat 21 perusahaan sampel, diobservasi selama empat tahun sehingga diperoleh 84 amatan. Teknik analisis data yang digunakan adalah regresi linear berganda. Berdasarkan hasil analisis ditemukan bahwa mekanisme good corporate governance dan tekanan lingkungan berpengaruh positif pada kualitas sustainability report. Stakeholder pressure yaitu tekanan konsumen dan tekanan pemegang saham tidak berpengaruh pada kualitas sustainability report, sedangkan tekanan karyawan berpengaruh negatif pada kualitas sustainability report. Implikasi dari penelitian ini memberikan bukti empiris penerapan teori stakeholder dan teori legitimasi, dalam membuktikan kualitas sustainability report yang ditentukan oleh adanya mekanisme good corporate governance, tekanan lingkungan dan juga tekanan karyawan.
Pengaruh Good Government Governance, Pengendalian Intern, dan Budaya Organisasi Terhadap Kinerja Organisasi Perangkat Daerah (OPD) I Gede Iswara Yudhasena; I G. A. M. Asri Dwija Putri
E-Jurnal Akuntansi Vol 28 No 1 (2019)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2019.v28.i01.p17

Abstract

The Regional Devices Organization (OPD) of Karangasem Regency needs to pay attention to the application of the principles of Good Government Governance (GGG), internal control and organizational culture to improve regional organizational performance (OPD). This study aims to obtain empirical evidence of the effect of GGG, internal control and organizational culture on regional organizational performance (OPD) in Karangasem Regency. The method of data collection in this study is the survey method using questionnaire techniques. The sampling method uses a saturated sampling technique. The sample used amounted to 3 employees in each regional device organization (OPD) with a total number of 32 (OPD). The analysis technique used in this study is multiple linear regression analysis. The results of this study indicate that the effect of GGG, internal control and organizational culture has a positive effect on the performance of regional organizational organizations (OPD) in Karangasem Regency. Keywords: Good Government Governance, internal control, organizational culture, Regional Organizational Performance (OPD).
Penerapan Sistem Informasi Akutansi dan Kinerja Pegawai Pemerintah Agency Pembangunan Nasional di Kota Dili Lilia Pinto Cardoso Dos Santos; Eka Ardhani Sisdyani; I Gusti Ayu Made Asri Dwija Putri; I Ketut Jati
E-Jurnal Akuntansi Vol 33 No 9 (2023)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2023.v33.i09.p08

Abstract

Senior employees find it difficult to understand the basics of accounting in a system that is supposed to make employees' work easier so they don't work manually. The aim of this research is to determine the influence of the use of accounting information systems, understanding of accounting and the role of information technology on the performance of employees of the Dili National Development Agency as a sample of 100 observers. The research uses quantitative techniques with multiple linear regression analysis. The results of the research show that there is a positive influence on the use of accounting information systems, the role of information technology, the role of information technology on employee performance at the National Development Agency in Dili City. Keywords: Accounting Information Systems, Understanding of Accounting; Role of Information Technology; Performance
Pengaruh Gaya Kepemimpinan dan Pemanfaatan Teknologi Informasi pada Kualitas Laporan Keuangan Desa I Gede Teo Basudewa; I G. A. M. Asri Dwija Putri
E-Jurnal Akuntansi Vol 30 No 7 (2020)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2020.v30.i07.p04

Abstract

The purpose of this study was to determine the effect of leadership style and the use of information technology on the quality of village financial reports. This research was conducted in all villages in the city of Denpasar. The number of villages used is 27 villages and the number of sampels used is 180 people, with the purposive sampling method the respondents chosen must know the management of village funds. The analysis technique used is multiple linear regression. Based on the analysis revealed that the leadership style and the use of information technology have a positive effect on the quality of village financial reports. The use of information technology has a positive and significant effect on the quality of village financial reports. Keywords: Leadership Style; Utilization of Information Technology; Quality of Village Financial Reports.
PENGARUH PENERAPAN PRINSIP-PRINSIP GCG PADA KINERJA KEUANGAN LEMBAGA PERKREDITAN DESA KABUPATEN GIANYAR BALI Kadek Krismaya Dewi; IGA M. Asri Dwijaputri
E-Jurnal Akuntansi Vol 7 No 3 (2014)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

ABSTRAK Prinsip GCG yang terdiri dari transparency, accountability, responsibility, indepedency, dan fairness merupakan dasar dari tata kelola perusahaan yang baik, dimana penerapannya diharapkan mampu dijadikan pedoman dalam mengelola manajemen perusahaan yang baik dengan memperhatikan kepentingan stakeholders. Lembaga Perkreditan Desa juga perlu menerapkan prinsip GCG untuk meningkatkan kinerjanya atau meraih predikat “Sehat” yang diberikan melalui analisis rasio CAMEL. Penelitian ini bertujuan untuk mengetahui pengaruh good corporate governance terhadap kinerja keuangan pada LPD di Kabupaten Gianyar Provinsi Bali. Penelitian ini menggunakan metode pengumpulan data, yaitu metode survei dengan teknik kuesioner. Sampel yang digunakan sebanyak 73 LPD dan masing-masing diambil satu responden dari tiap LPD yang terdapat di Kabupaten Gianyar. Penentuan sampel menggunakan metode proportionate stratified random sampling. Teknik analisis yang digunakan adalah analisis regresi linear sederhana dengan menggunakan SPSS. Sebelum melakukan analisis regresi linear sederhana, dilakukan pengujian instrumen penelitian dan uji asumsi klasik untuk keakurasian hasil analisis regresi. Berdasarkan hasil pengujian hipotesis diketahui bahwa good corporate governance berpengaruh positif terhadap kinerja keuangan LPD di Kabupaten Gianyar, Provinsi Bali. Kata kunci: prinsip-prinsip good corporate governance, kinerja keuangan, CAMEL.
Kecerdasan Intelektual, Emosional, Spiritual, Motivasi Belajar, dan Pemahaman Akuntansi pada Masa Pandemi Covid-19 Ni Luh Putri Berlianawati; I Gusti Ayu Made Asri Dwija Putri
E-Jurnal Akuntansi Vol 32 No 1 (2022)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2022.v32.i01.p18

Abstract

Accounting students are required to have a high understanding of accounting in order to understand the lecture material well. The purpose of the study is to provide empirical evidence regarding the influence of intellectual, emotional, spiritual intelligence and learning motivation on accounting understanding during the covid-19 pandemic. The research was conducted at the Faculty of Economics and Business, Udayana University. The number of samples used were 78 students. Sampling uses nonprobability sampling method and purposive sampling technique. Data was collected by means of a questionnaire. The analysis technique used is multiple linear regression. The results of the analysis found that intellectual intelligence, emotional intelligence, spiritual intelligence and learning motivation had a positive effect on accounting understanding during the Covid-19 pandemic. Keywords : Intellectual Intelligence; Emotional Intelligence; Spiritual Intelligence; Motivation To Learn; Understanding Of Accounting.
Persepsi Karyawan Mengenai Whistleblowing System terhadap Pencegahan Fraud dengan Perilaku Etis sebagai Variabel Intervening Gusti Ayu Diah Laksmi Ismawijayanthi; I Gusti Ayu Made Asri Dwija Putri
E-Jurnal Akuntansi Vol 33 No 4 (2023)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2023.v33.i04.p14

Abstract

This study aims to determine employee perceptions regarding whistleblowing towards fraud prevention through ethical behavior as an intervening variable. The sample in this study were all employees of PT. PLN (Persero) Bali Distribution totaling 822 people. Data analysis technique uses simple linear regression and path analysis. The results of the study show that employee perceptions of whistleblowing have a significant effect on fraud prevention, employee perceptions of whistleblowing have a significant effect on ethical behavior, ethical behavior has a significant effect on fraud prevention. Keywords: Whistleblowing; Fraud; Ethical Behavior
Pengaruh Ukuran Perusahaan, Profitabilitas, Financial Leverage, dan Winner/Loser Stock pada Perataan Laba Perusahaan Manufaktur Putu Intan Adriani; I G.A.M Asri Dwija Putri; Gede Agus Indra Tenaya K.
E-Jurnal Akuntansi Vol 25 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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2018.v25.i03.p11

Abstract

This research was conducted at a manufacturing company listed on Indonesia Stock Exchange (BEI) during the period 2013-2016. The number of samples used are 37 companies selected through purposive sampling method with 4 years of observation so that the total sample used to be 148 samples.. The Eckel Index is used as a distinguishing indicator between firms that do income smoothing and do not make income smoothing. Data collection was done by non participant observation method. Data analysis technique used is logistic regression. Based on the results of analysis in this study indicate that profitability variables affect the income smoothing, while the variable size of the company, financial leverage, and winner/loser stock has no effect on income smoothing. Keywords: Firm size, profitability, financial leverage, winner/loser stock, income smoothing.
INTERNAL LOCUS OF CONTROL SEBAGAI PEMODERASI PENGARUH PARTISIPASI PENGANGGARAN TERHADAP SENJANGAN ANGGARAN PADA BANK PERKREDITAN RAKYAT Ngurah Gede Pande hendra Pranata; I G.A.M Asri Dwija Putri
E-Jurnal Akuntansi Vol 19 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

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Management participation in the budgeting process tends to cause budgetary slack depending on the interests held by management. The purpose of this study is to determine the effect of budgetary participation on budgetary slack and know the internal locus of control as a moderating variable effect of budgetary participation on budgetary slack. This study was conducted in 35 rural banks in Bali and each Rural Bank taken three respondents. The data used in this study are primary data obtained directly by distributing questionnaires to 105 respondents using purposive sampling technique. Data analysis techniques used in this study are Moderated Regression Analysis (MRA). The results of this study stated that the participation budgeting positive influence on budgetary slack. Internal Lucos of Control can moderate the effect of budgetary participation on budgetary slack.
Co-Authors A.A Gede Bagus Putra Wirawan A.A Intan Puspita Sari A.A. Istri Raissa Wulandari A.A. Sg. Vera Kurnia Sari Aditya Pratama Putra Amrulloh Amrulloh Anak Agung Adi Biantara Anak Agung Ayu Dalem Srinadi Anak Agung Dwipayani Anak Agung Gde Putu Widanaputra Anak Agung Istri Sri Wiadnyani Anak Agung Mas Prabha Iswara Anak Agung Ngurah Agung Kresnandra Anak Agung Ngurah Bagus Dwirandra Anak Agung Ngurah Krisna Permana Umawan Anak Agung Vidyaswari Kedisan Aven Maria Jeniari Benedicta Prisilia Christi Desak Nyoman Sutrisna Yanti Dewa Gede Wirama Dewa Nyoman Badera Dewi, Ni Nyoman Sri Rahayu Trisna Diah Anggreni DODIK ARIYANTO Dwimayanti, Ni Made Desy Eka Ardhani Sisdyani EKA ARDHANI SISDYANI Gayatri Gayatri Gede Agus Indra Tenaya K. Gede Andy Mercury gryanti, Putu Indah Gusti Ayu Diah Laksmi Ismawijayanthi Gusti Ayu Made Cika Putri Gusti Ayu Widya Lestari Herkulanus Bambang Suprasto I Gd. Suparta Wisada I Gede Aditya Cahya Gunarsa I Gede Dhyana Putra I Gede Giri Putra Wijaya I Gede Iswara Yudhasena I Gede Teo Basudewa I Gst Ngr Hiwa Sawaka K I Gusti Agung Ayu Ambalika I Gusti Agung Ayu Mas Candraeni I Gusti Agung Malyani Ratnantari I Gusti Ayu Adnya Pramita I Gusti Ayu Agung Yustika Nanda I Gusti Ayu Nyoman Budiasih I Gusti Ayu Tri Bhuwana Dewi I Gusti Ketut Agung Ulupui I Gusti Ketut Wira Widiana I Gusti Ngurah Agung Suaryana I Gusti Ngurah Artawijaya I Kadek Adhi Pramana I Kadek Yudi Aristianto Putra I Ketut Jati I Ketut Yadnyana I Komang Yusa Dharmadi I Made Agus Adi Saputra I Made Chandra Mandira I Made Deva Hasdwi Putra I Made Sadha Suardikha I Made Wisnawa Arimbawa I Putu Gede Surya Adi Natha I Putu Indra Wiguna I Putu Sudana I Wayan Andika I Wayan Asdita Adi I Wayan Budi I Wayan Diva Pradita Kamajaya I Wayan Gede Sawatam Pebrianata I Wayan Pradnyantha Wirasedana I Wayan Septian Aditya Pratama I Wayan Suardita I Wayan Suartana I.G.K.A Ulupui Ida Ayu Arina Mahadewi Ida Ayu Artha Widya Sari Ida Ayu Putu Nugrahini Ida Ayu Putu Puspa Adnyani Ida Ayu Widhi Rismayanti Ida Bagus Erwin Ranawijaya Ida Bagus Putra Astika Ida Bagus Wyasa Putra IGAA. Rai Utami Handayani Indra Satya Prasavita Amertha Juliantini, Ni Ketut Dian K. Budiartha Kadek Budi Sandraningsih Kadek Diviariesty Kadek Erma Damayanti Kadek Eti Putrika Kadek Indah Widasari Kadek Krismaya Dewi Ketut Sonya Adnyani Ketut Sonya Adnyani Km Sri Aprianti Jw Komang Ayu Triska Prabandari Komang Meitradi Setyawan Komang Rimba Rainugraha Tista Komang Wisnu Arie Guna Partha Kresna Koharwaranto Halimi Lilia Pinto Cardoso Dos Santos Luh Gde Pasek Puspa Dewi Luh Gede Diah Ary Pradnyaswari Lutfi Yuli Handoko Made Christin Dwitrayani Made Yenni Latrini Marchall Tondi Saulus Putra Maria Meiatrix Ratna Sari Nadira Pradnya Paramita Ngurah Gede Pande hendra Pranata Ni Gusti Ayu Ratih Anjelika Ni Gusti Putu Wirawati Ni Ketut Dian Juliantini Ni Ketut Rasmini Ni Ketut Sandri Ni Komang Tri Lestari Ni Luh Kade Merta Sari Ni Luh Putri Berlianawati Ni Luh Putu Andriyani Pratiwi Ni Made Adi Erawati Ni Made Dewi Sukmawati Ni Made Dwi Okayanti Ni Made Dwi Ratnadai Ni Made Dwi Ratnadi Ni Made Mei Anggreni Ni Putu Achintya Wibawa Putri Ni Putu Desy Wulandara Cahyani Ni Putu Lestari Dewi Ni Putu Rika Raheni Ni Putu Sintia Sukma Dewi Ni Putu Sintya Purnama Dewi Ni Putu Sri Harta Mimba Ni Putu Sri Harta Mimba Ni Putu Wanda Anggeliana Putri Ni Putu Yeni Ari Yastini Ni Putu Yulianda Damayanti Suparsada Ni Putu Yuni Asih Ni Wayan Mulyatini Ni Wayan Prita Wanda Hilldayani Nius Gwijangge Noldy Imanuel Hama Ratu Novi Mariyantini Nyoman Agus Putrawan Nyoman Angga Pradipa Nyoman Suadnyana Pasek Okayanti, Ni Made Dwi Petrus Kakadir Pramana, Yudha Prema Sanjaya Putri Ari Prabandari Muria Siddhi Putri Cahyani, Ni Komang Nirmala Putu Agus Agung Wirajunayasa Putu Ayu Widiari Putu Intan Adriani Putu Krishna Araytsha Mahaendrayasa Putu Nadira Ari Pramesti Putu Pande Ryan Ananta Astika Putra Putu Riska Amanda Dewi Putu Shinta Dewanti Rikaputri Putu Winda Agastya Paramita Renitha Ratu Hindistari RR. Maria Yulia Dwi Rengganis Savitri, Komang Ayusta Devi Sintya Pradnyawati Sukartha, Putu Dyan Yaniartha Tri Andriyani Veryanto Adi Prakoso Wawan Rosdiana Wilhelmina Sir, Serlinha Yudha Pramana Yuliana Tolo Yunita Suijantari Yustine Asnad Hobrouw