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KEMAMPUAN GOOD CORPORATE GOVERNANCE DAN CSR MEMODERASI PENGARUH LIKUIDITAS, SOLVABILITAS, DAN PROFITABILITAS PADA NILAI PERUSAHAAN Wayan Eny Mariani; Ni Ketut Rasmini; Ni Putu Sri Harta Mimba
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.05.NO.09.TAHUN 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

This study aims to determine the capability of good corporate governance and corporate social responsibility to moderate the relationship between liquidity, solvability, profitability, and the company’s value. This study use three theory such as, agency theory, signaling theory, and contingency theory. The sampling method of this study is purposive sampling therefore the number of sample are 17 firms. Independent variable in this study are current ratio, debt to equity ratio, and return on asset. The dependent variable in this study is company’s value and good corporate governance and corporate social responsibility as moderating variables. The result of this study showed that good corporate governance and corporate social responsibility have no capability to moderate the relationship between liquidity, solvability, profitability, and value firm. Future studies may use another method to measure the of good corporate governance and corporate social responsibility
PENGARUH INDEPENDENSI, KOMPETENSI, DAN LOVE OF MONEY PADA KINERJA PEMERIKSA INSPEKTORAT KABUPATEN GIANYAR I Wayan Syantika; Ni Putu Sri Harta Mimba; IGA Nyoman Budiasih
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.06.NO.03.TAHUN 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

This study is aimed to determine the effect of independence, human resource competences, and love of money on the performance  of intern government examiners(i.e. inspectorates)  in Gianyar regency. This study involved the entire examiners by using method of survey  and primary data that obtained from questionnares, using census for data collection technique. The number of respondents in this research is 37 people. Data analysis method used is multiple linear regression which was preceded by the test of validity and reliability as well as the classical assumption test.The results of this study indicate that the performance  of  intern government examiners is positively affected by independence, and human resource competences.  In addition the performance of Inspectorate in Gianyar Regency is negatively affected by love of money .  
PENGARUH LOVE OF MONEY, ORGANIZATIONAL CITIZENSHIP BEHAVIOR DAN KECERDASAN EMOSIONAL PADA KINERJA PEGAWAI UNIVERSITAS UDAYANA Putu Martini; Ni Putu Sri Harta Mimba; Ni Ketut Rasmini
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.06.NO.01.TAHUN 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

This study aims to examine the effect of love of money, organizational citizenship behavior and emotional intelligence on the performance of Udayana University employees. The study was conducted by using quantitative data with the source of primary data gathered through a questionnaire that had been tested for validity and reliability. The population was state employees of Udayana University with the research sample of 259 people who were determined based on Slovin formula. The analysis technique used is by using multiple linear regression analysis. The results of this study show that the love of money has no effect on the performance of the employees while the organizational citizenship behavior and emotional intelligence have a positive effect on employees’ performance. In addition, emotional intelligence has a more dominant effect on the performance compared with the love of money and organizational citizenship behavior.
KEMAMPUAN PROFITABILITAS DAN GROWTH OPPORTUNITY MEMODERASI PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA NILAI PERUSAHAAN Ni Luh Asri Savitri; Ni Putu Sri Harta Mimba
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.05.NO.11.TAHUN 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

This study aims to investigate the effect of corporate social responsibility disclosure on the company’s value, profitability and growth opportunity as the moderating variables. There were 53 companies engaged in agriculture and mining used as sample of this study. Those companies had been listed in stock exchange from 2009 to 2013. Furthermore, the multiple regression analysis is applied to test the hypothesis of this study. The result of the investigation shows that the CSR disclosure has positive effect towards the company’s value. Whereas, profitability and growth opportunity, that are used as moderation variables in relation to the CSR disclosure and company’s value, do not have significant effect.
PENGARUH STRUKTUR CORPORATE GOVERNANCE PADA YIELD TO MATURITY OBLIGASI MELALUI PERINGKAT OBLIGASI I Gusti Agung Pramesti Dwi Putri; Ni Ketut Rasmini; Ni Putu Sri Harta Mimba
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.06.NO.06.TAHUN 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

This study aims to examine the effect of Corporate Governance (CG) structure on bond Yield To Maturity (YTM) using bond rating as the intervening variable. The population of this research covered all corporate bonds that listed in Indonesia Stock Exchange in 2013 to 2015. The sampling technique is purposive sampling method. Data analysis techniques used in this study is the path analysis. This research proves that institutional ownership, board size, audit committee, and bond rating negatively affects bond YTM. Managerial ownership positively affects bond YTM. Institutional ownership, board size, and audit committee positively affects bond rating. Managerial ownership negatively affects bond ratings. Bond rating shown mediated the association of institutional ownership on bond YTM, the association of board size on bond YTM, and the association of the audit committee on bond YTM. However, bond rating can not mediate the effect of managerial ownership on bond YTM. Keywords: corporate governance structure, bond yield to maturity, bond rating
PENGARUH KECERDASAN INTELEKTUAL, KECERDASAN EMOSIONAL, KECERDASAN SPIRITUAL, DAN GENDER PADA SIKAP ETIS MAHASISWA MAGISTER AKUNTANSI UNIVERSITAS UDAYANA A.A.Gd. Agung Wisnu Wardana; Ni Putu Sri Harta Mimba
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.05.NO.10.TAHUN 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

This study aims to provide empirical evidence about the influence of intellectual intelligence, emotional intelligence, spiritual intelligence and gender on ethical attitudes accounting students of postgraduate program in Udayana University. The sampling method used is nonprobability sampling with total sample of 111 respondents and using multiple linear regression analysis. The results of this study prove that intellectual intelligence, emotional intelligence and spiritual intelligence have positive effect on the ethical attitudes of accounting students. This means that the higher the level of intellectual intelligence, emotional intelligence and spiritual intelligence of students, the higher ethical attidute will be. This study also confirm that gender has no effect on the ethical attitudes of accounting students.
KEJELASAN SASARAN ANGGARAN DAN KOMITMEN ORGANISASI SEBAGAI PEMODERASI PENGARUH KOMPETENSI PEGAWAI PADA KINERJA PENYERAPAN ANGGARAN I Made Arthana; Ni Putu Sri Harta Mimba; Made Gede Wirakusuma
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.05.NO.05.TAHUN 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

This study aims to prove empirically regarding budget goal clarity and organizational commitment as a moderating effect of employees’ competence on budget absorption performance of working unit at the payment scope of the State Treasury Services Office of Denpasar. Sampling method used was a simple random sampling with a sample of 289 people. This study used primary data by distributing questionnaires as a hypothetical test tool. Secondary data as a complementary data being used was a budget data and realization of working unit at the payments scope of the State Treasury Service office of Denpasar in the year of 2014. Analysis technique being used was Moderated Regression Analysis. Results of study showed that employees’ competency have positive effect on budget absorption performance. Budget goal clarity and organizational commitment strengthened the effect of employees’ competence on budget absorption performance.
ETIKA MEMODERASI PENGARUH KOMPETENSI, PENGALAMAN DAN INDEPENDENSI PADA KUALITAS HASIL PEMERIKSAAN INSPEKTORAT I Kadek Yogi Astrawan; Ni Putu Sri Harta Mimba; A. A. N. B. Dwirandra
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME 05.NO.06. TAHUN 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

This study is purpose to find empirical evidence about ability of ethics examiner moderating influence of competence, work experience and independence on the quality of the examination results Klungkung District Inspectorate. The data used in this study was obtained from the whole apparatus Inspectorate Klungkung regency. Data collected through questionnaires. The method of determining the data used is the method of census. The number of respondents in this research is 34 people. Data analysis method used is Moderated Regression Analysis (MRA). The results showed that the ethics examiner is unable to moderate the influence of competence on the quality of the examiner, but ethics examiner able to moderate the influence of work experience on the quality of the examination results. Research also shows that ethics examiner is unable to moderate the influence independency on the quality of the examination results.
PENGARUH WORK ENGAGEMENT PADA KINERJA BENDAHARA PENGELUARAN DENGAN KEPEMIMPINAN TRANSFORMASIONAL SEBAGAI PEMODERASI Ni Luh Putu Astuti; Ni Putu Sri Harta Mimba; Ni Made Dwi Ratnadi
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.05.NO.12.TAHUN 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

Research was conducted  to determine the effect on the performance of work engagement treasurer and to determine the ability of transformational leadership moderating influence on the performance of work engagement treasurer BLU Udayana University.The study population was treasurer BLU Udayana University with study respondents were determined by saturation sampling technique with the number of respondents 112. Data source is the primary collected by using a questionnaire that was eligeble validity and reliability. Data is processed once eligible classical assumptions. Data analysis techniques used in the study is a simple linear regression and Moderated Regression Analysis (MRA).. Research model is already qualified test the feasibility of the model and test the coefficient of determination (adjusted R2) of 37,6 percent. The analysis showed that work engagement positive effect on performance BLU treasurer Udayana University. While variable transformational leadership weaken the influence of work engagement on performance BLU treasurer Udayana University.    
PENGARUH PERAN SATUAN PENGAWASAN INTERN DAN KOMITE AUDIT TERHADAP TINGKAT PENERAPAN GOOD CORPORATE GOVERNANCE PADA PT PENGEMBANGAN PARIWISATA BALI (PERSERO) /BTDC Marcelinus Sangap Nauli Radjagukguk; I Wayan Ramantha; Ni Putu Sri Harta Mimba
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME 03. NO.07.TAHUN 2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

Research was conducted in PT Pengembangan Pariwisata Bali (Persero) /BTDC. Study aims to know the influence of the Internal Audit’s role and the Audit Committee's role on the implementation level of Good Corporate Governance. Study uses a non-probability sampling type, purposive sampling technique methods, and as much data as 20 respondents. Statistical methods used were multiple regressions. The results of study concludes that Internal Audit’s role and Audit Committee’s role on the implementation level of Good Corporate Governance have a significant and positive effect, the role of Internal Audit against the implementation level of Good Corporate Governance does not have effect, and the role of the Audit Committee on the implementation level of Good Corporate Governance have a significant and positive effect. Keywords: Internal Audit, Audit Committee, Good Corporate Governance, BTDC
Co-Authors A. A. N. A. Kresnandra A. A.Ngurah Indrajaya A.A.Gd. Agung Wisnu Wardana Agustinus Andi Prasetyo Anak Agung Gde Putu Widanaputra Anak Agung Made Bayu Wirama Anak Agung Ngurah Agung Kresnandra Anak Agung Ngurah Bagus Dwirandra Apriawan, Andika ayu ratna dewi Cika Arisandi Clara Yunneke Tanadi Cokorda Pramartha Desak Nyoman Yulia Astiti Dewa Ayu Mas Putriari Nusantari Diana Puspitasari DODIK ARIYANTO Dwija P, I Gusti Ayu Made Asri Errik Shofian Jaswadi Felayati, Safrina Arifiani Gayatri Gayatri Gayatri Gayatri Gede Ananda Krista Yuda Gissel Glenda Agista Gusti Ayu Nyoman Budiasih Gusti Ayu Nyoman Budiasih Gusti Ayu Putu Wiwik Sriayu Handy Purnama Hasibuan, Henny Triyana HENDRA SETIAWAN I Dewa Ayu Adnyaswari I Gde Ary Wirajaya I Gede Karma Yudha Permana Putra I Gede Putra Subawa I Gst. Agung Pramesti Dwi Putri I Gusti Ayu Agung Diah Pramesti Lianingrum I Gusti Ayu Agung Sintia Utami I Gusti Ayu Laksmi Indraswari I Gusti Ayu Made Asri Dwija Putri I Gusti Ayu Made Asri Dwija Putri I Gusti Ayu Made Asri Dwija Putri I Gusti Ayu Nyoman Budiasih I Gusti Ayu Putu Erviana Dewi I Gusti Ayu Rika Milanda Sari I Gusti Ngurah Widay Wijaksana I Kadek Yogi Astrawan I Ketut Suryanawa I Ketut Yadnyana I Komang Abdi Parumartha Pande I Made Adi Saputra Karya I Made Arthana I Made Bana Partha I Made Dwi Budiana Penindra I Made Yoga Darmawiguna I Nyoman Wijana Asmara Putra I Putu Sudana I Wayan Budi Mahendra I Wayan Ramantha I Wayan Suartana I Wayan Syantika Ida Ayu Artha Widya Sari Ida Ayu Dwiastami Putri Ida Ayu Gde Intan Kusumawathi Nikara Ida Ayu Misdiantari Aristiani Ida Bagus Nyoman Ramartha Putra Ida Bagus Putra Astika Idah Hamidah Ikrima Chikita Sukadana Kadek Diah Amania Wedhayanti Kadek Dina Sabina Rini Kadek Nitya Devi Irmayanti Kadek Wisnu Wardana Komang Ayusta Devi Savitri L. G. K. Dewi Luh Pande Eka Setiawati Made Gede Wirakusuma Madek Jeani Purnama Maghfira, Ahlani Maharani, Ni Luh Made Pinggaditya Mahmudah Budi Utami, Shofi Marcelinus Sangap Nauli Radjagukguk MARIA M. RATNA SARI Maria Meiatrix Ratna Sari Mirsha Amirah Inastri Nabila, Alya Husna Nengah Saraswati Kusumaputri Ngurah Agung Peranian Ni Gusti Putu Wirawati Ni Kadek Dwi Gitariani Ni Kadek Sri Puspita Dharmayanti Ni Kadek Yuni Widiasari Ni Ketut Rasmini Ni Luh Asri Savitri Ni Luh Gede Kusuma Dewi Ni Luh Putu Astuti ni luh putu kristayani Ni Luh Putu Sri Rahayu Dewi Ni Luh Putu Wiagustini Ni Luh Yuli Sudiartini Ni Made Dwi Pradnyani Ni Made Dwi Ratnadi Ni Made Wangi Juliasih Ni Nengah Loriyani Ni Putu Alit Febrianti Ni Putu Ayu Bawantari Ni Putu Diah Indrawati Ni Putu Diah Pratiwi Ni Putu Evitania Precilia Ni Putu Jesica Prastiwi Ni Putu Lissya Suryantari Ni Wayan Oktariani Ni Wayan Prita Wanda Hilldayani Ni Wayan Radha Maharseni Ni Wayan Rina Winahyu Ni Wayan Sri Arthini Pande Putu Surya Septiadi Partha, I Made Bana Putra, Rachmad Almi Putu Agus Ardiana Putu Aristya Adi Wasita Putu Esa Naranata Dewi Putu Martini Putu Novia Hapsari Ardianti Putu Widiantari Rajendra Prasada Bangkara Ramadhani, Mutiara Diva Resini, Luh Sintya Safira, Syiffa Erdi Slamet Riyadi Stovia, Anggita Sulistyowati, Rani Tri Ulpah, Mariam Villeneuve, Bianca Cynara Vishwamitra, I Gusti Ngurah Premananda Wangsa, I Wayan Murlanda Wayan Eny Mariani Widayani, Ni Luh Ulansari Manikan Wildany Ilham Fatoniaji Yenni Fransisca Limawan Yusida Lusiana Zuliyanti, Dera