Articles
KARAKTER PERSONAL SEBAGAI PEMODERASI PENGARUH PARTISIPASI PENGANGGARAN TERHADAP SENJANGAN ANGGARAN PADA BANK PERKREDITAN RAKYAT
I Kadek Yudi Aristianto Putra;
I G. A. M. Asri Dwija Putri
E-Jurnal Akuntansi Vol 17 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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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 on the budgetary participation and budgetary slack determine personal character as a variable moderating influence on budgetary slack budgetary participation. This study was conducted in 35 rural credit banks in Badung and each Rural Bank taken three respondents. The data used in this research is primary data obtained directly by distributing questionnaires to 105 respondents using purposive sampling technique. The data analysis technique used in this study are Moderated Regression Analysis (MRA). Results of this study stated that the participation budgeting positive influence on budgetary slack. Pessimistic personal character may moderate the effects of budgetary participation on budgetary slack.
ANALISIS PENGUNGKAPAN DAN DAMPAK PENERAPAN CORPORATE SOCIAL RESPONSIBILITY DI HOTEL THE WESTIN RESORT NUSA DUA
Anak Agung Ngurah Krisna Permana Umawan;
I G A M Asri Dwija Putri
E-Jurnal Akuntansi Vol 19 No 1 (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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The Companies moved abaout tourism industry or hospitality sector today is equally to implement CSR activities. The development of CSR in the tourism sector, especially the hotel does not run as fast as the other business sectors. CSR is a form of corporate responsibility in correcting social inequality and environmental damage that occurs as a result of operational activities of the company. The method used is descriptive qualitative. The data used are annual reports obtained directly and through direct interviews with human resources staff Hotel. Discussion of the results showed that the application of CSR disclosure Hotel The Westin Resort Nusa Dua Bali in 2014 for all sectors other than energy have CSRDI value> 50%. Strong Basic Hotel The Westin Resort Nusa Dua Bali. Through social activities of the company, will make the company's name could be great in the eyes of the public at large.
PENGARUH KEJELASAN SASARAN ANGGARAN, KARAKTER PERSONAL, DAN INFORMATION ASYMMETRY PADA SENJANGAN ANGGARAN
Gusti Ayu Made Cika Putri;
I.G.A.M. Asri Dwija Putri
E-Jurnal Akuntansi Vol 14 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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The purpose of this study was to determine the effect of budget goal clarity, personal character, and information asymmetry on budgetary slack in the regional work units Gianyar regency. The research was conducted on 30 SKPD located in Gianyar comprised of 15 offices, 8 agencies and 7 district offices. The samples used were 90 employees by using purposive sampling method. Data was collected using a survey method. Data analysis technique used is multiple linear regression. Based on the analysis found that the budget goal clarity and personal character negatively affect budgetary slack, while the information asymmetry has positive influence on budgetary slack.
Pengaruh Ukuran Perusahaan, Leverage, Pengungkapan Lingkungan, dan Kinerja Lingkungan pada Nilai Perusahaan
Ni Gusti Putu Wirawati;
I Gusti Ayu Made Asri Dwija Putri;
I Dewa Nyoman Badera
E-Jurnal Akuntansi Vol 30 No 9 (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.i09.p19
This study aims to obtain empirical evidence regarding the influence of company size, leverage, environmental disclosure, and environmental performance on the value of the company in the LQ45 Index Companies listed on the Indonesia Stock Exchange in the 2014-2018 period. The sampling method used is purposive sampling. Data analysis techniques using the Multiple Linear Regression test. The results of this study indicate that company size and environmental disclosure have a negative and not significant effect on firm value. This means that the size of the company does not affect the value of the company. Leverage and environmental performance have a positive and significant effect on firm value. This means that the better the environmental performance achieved by the company, the higher the value of the company. Keywords: Company Size; Leverage; Environmental Disclosure; Environmental Performance; The Value Of The Company.
Pengaruh Good Governance dan Budaya Organisasi Terhadap Kinerja Manajerial Penyelenggara Pemerintahan Desa di Kabupaten Badung
Kadek Indah Widasari;
I Gusti Ayu Made Asri Dwija Putri
E-Jurnal Akuntansi Vol 22 No 2 (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.i02.p18
Undang-Undang No. 6 of 2014 about the village is the embodiment of Nawa Cita third priority which states build Indonesia starting from the edge by strengthening the regions and villages within the framework of the unitary state. The reality is still found many weaknesses of the village government officials in carrying out the mandate of Undang-Undang No.6 of 2014. This research aims to examine the influence of Good Governance and organizational culture to the managerial performance of village government officials in Badung regency. Badung regency has a total of 46 village, sample determination using probability sampling with Slovin technique. Respondents of this research are Village Head, Village Secretary, Finance Chief, Village Consultative Board (BPD) and Community Empowerment Institution (LPM) in each village in Badung Regency with 80 respondents. Data analysis technique in this research use Multiple Linear Regression Analysis. The results of this research indicate that the variables of Good Governance, organizational culture, and competence have a positive effect on the managerial performance of village government officials in Badung Regency. Keywords: Good governance, Organizational Culture, Managerial Performance
Pengaruh Corporate Governance dan Pengungkapan Corporate Social Responsibility Terhadap Agresivitas Pajak
Maria Yulia dwi Rengganis;
I.G.A.M Asri Dwija Putri
E-Jurnal Akuntansi Vol 24 No 2 (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.v24.i02.p03
The tax aggressiveness is step of company as strategy minimize the tax that must paid. This research uses ETR as proxy of the tax aggressiveness. The lower value of ETR of company depicts the high aggressiveness tax those companies. This research has a purpose to giving information about the impact of Corporate Governance and Disclosure of Corporate Social Responsibility On the Aggressiveness Tax representative with ETR. All of manufacturing companies listed on Indonesian stocks Exchanges on 2013-2015 is the population of this research. Companies selected into the sample after deducting some of the criteria is as much 99 of the company observations. This study has results that prove the disclosure of CSR affect the ETR as proxy of tax aggressiveness. Value of CSR disclosure company high, so value of ETR is higher which describe the lower aggressiveness tax of the companies.
Faktor-Faktor yang Berpengaruh pada Kualitas Audit
Wawan Rosdiana;
I G. A.M Asri Dwija Putri
E-Jurnal Akuntansi Vol 27 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.v27.i03.p20
Problems regarding the low level of audit quality have become the focus of the public in recent years. This is due to the involvement of public accountants in it. This study aims to determine the effect of independence, due professional care and accountability on audit quality. This research was conducted in the Public Accounting Firm in Denpasar, which was registered with IAPI in 2018. The sample was selected using a saturated sample technique. Data was collected through questionnaires to auditors and data analysis techniques used were multiple linear regression. The results of the study with t statistical tests showed that partially independence, due professional care and accountability had a positive and significant effect on audit quality at the Public Accounting Firm in the City of Denpasar. Keywords: Independence, due professional care, accountability
Partisipasi Anggaran dan Senjangan Anggaran Dengan Ketidakpastian Karir Sebagai Variabel Pemoderasi
Ni Made Dwi Okayanti;
I Gusti Ayu Made Asri Dwija Putri
E-Jurnal Akuntansi Vol 33 No 11 (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.i11.p02
The aim of this research is to analyze and obtain empirical evidence about the effect of budget participation on budgetary slack which is moderated by career uncertainty. This research was conducted at Regional Government Organizations (OPD) in the form of departments and agencies in Gianyar Regency. The research sample was determined using a purposive sampling method of 108 samples consisting of heads of departments/agencies, secretaries, finance sub-divisions and planning sub-divisions from each OPD. The data collection method used is a survey method with a questionnaire instrument. The data analysis technique used is Moderated Regression Analysis (MRA). The research obtained results that the budget participation variable had a positive effect on budget gaps and the career uncertainty variable weakened the effect of budget participation on budget gaps in the OPD of Gianyar Regency. Keywords: Budgetary Participation; Career Uncertainty; Budgetary Slack
ANALISIS PENGARUH AGENCY COST PADA KECENDERUNGAN INCOME SMOOTHING
Yunita Suijantari;
I.G.A.M Asri Dwija Putri
E-Jurnal Akuntansi Vol 13 No 2 (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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The purpose of this research to determine effect of agency cost to income smoothing. This research is chosen manufacturing company that listed on Indonesia Stock Exchange (IDX) as object of research in period 2010-2013. The Purposive sampling method is used to selection of sample so obtained 240 samples of data. This research used logistic regression as analysis technique to test hypotheses. Based on analysis it was found that positive effect of agency cost on income smoothing. This means the larger the agency cost incurred by the company then company will tend to practice income smoothing.
PENGARUH PRINSIP-PRINSIP GOOD CORPORATE GOVERNANCE PADA KINERJA KEUANGAN KOPERASI DI KABUPATEN KLUNGKUNG
Luh Gede Diah Ary Pradnyaswari;
I. G. A. M Asri Dwija Putri
E-Jurnal Akuntansi Vol 14 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 Governanc (GCG) principles such as transparancy, accountability, responsibility, indepedency and fairness should be applicated in every aspect of business including cooperation to push the raising market which is efficient and transparent. This research is aimed to determined the effect of GCG toward working performance of finance which is measured by return on assets to the cooperation at Klungkung regency. This research applied data collecting, quisionaire and documentation. This reseacrh involved 78 cooperation as research samples at Klungkung regency. In this case, there were 3 volunteers taken from each cooperation to give response. That is taken purposive sampling method and double linear regression analysis with SPSS. Based on findings, it can be concluded that GCG principles has positif effects to ward working performance of cooperation finance.