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Pengaruh Love of Money, Machiavellian, Idealisme dan Religiusitas pada Persepsi Etis Mahasiswa Akuntansi Ida Ayu Gde Intan Kusumawathi Nikara; Ni Putu Sri Harta Mimba
E-Jurnal Akuntansi Vol 26 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.v26.i01.p20

Abstract

The purpose of this study was to determine the effect of love of money, machiavellian, idealism and religiosity on the ethical perceptions of accounting students. The population of this study was S1 students of the non-regular accounting study program class of 2015 Faculty of Economics, Udayana University, Bali, amounting to 148 people, the samples taken amounted to 108 people. Instrument testing is done by validity and reliability testing. Before data analysis, a data analysis prerequisite test was conducted which consisted of normality test, multicollinearity test, and heteroscedasticity test. Data analysis used to test hypotheses is by using multiple linear regression analysis techniques. The analysis shows that love of money has a negative effect on ethical perceptions, machiavellian has a negative effect on ethical perception, idealism has a positive effect on ethical perception and religiosity has a positive effect on ethical perception. Keywords: love of money, machiavellian, idealism, religiosity, ethical perception
Pengaruh Partisipasi Anggaran, Asimetri Informasi dan Preferensi Risiko Pada Senjangan Anggaran Ida Ayu Dwiastami Putri; Ni Putu Sri Harta Mimba
E-Jurnal Akuntansi Vol 21 No 3 (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 | DOI: 10.24843/EJA.2017.v21.i03.p16

Abstract

Penganggaran merupakan salah satu aspek penting tidak hanya bagi sektor swasta, tetapi juga sektor publik. Dalam organisasi pemerintahan anggaran merupakan pedoman pengelolaan keuangan. Penelitian ini bertujuan untuk mengetahui pengaruh partisipasi penganggaran, asimetri informasi dan preferensi risiko pada senjangan anggaran di SKPD Kabupaten Badung.Penelitian ini dilakukan pada 35 SKPD di Kabupaten Badung. Pengambilan sampel menggunakan metode purposive sampling. Jumlah sampel yang diambil sebanyak 70 orang pegawai, yang terdiri dari Kepala SKPD dan Kepala Sub Bagian Keuangan dari masing-masing SKPD. Pengumpulan data dilakukan dengan melalui kuesioner dan wawancara. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi linear berganda. Berdasarkan hasil analisis ditemukan bahwa partisipasi penganggaran dan asimetri informasi berpengaruh positif pada senjangan anggaran, hal ini menunjukkan bahwa semakin tinggi tingkat partisipasi dan asimetri informasi yang dilakukan maka semakin tinggi senjangan anggaran. Preferensi risiko berpengaruh negatif pada senjangan anggaran di SKPD Kabupaten Badung. Hal ini menunjukkan bahwa para penyusun anggaran memilih risiko yang lebih kecil sehingga membuat anggaran yang tidak sesuai dengan potensi yang sebenarnya dan hal tersebut dapat menciptakan senjangan anggaran
Pengaruh Budgetary Goal Characteristics, Komitmen Organisasi, Dan Motivasi Pada Kinerja Manajerial dengan Gaya Kepemimpinan Sebagai Variabel Moderasi Ida Ayu Misdiantari Aristiani; Ni Putu Sri Harta Mimba
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2019.v27.i03.p25

Abstract

This study aims to determine the effect of budgetary goal characteristics, organizational commitment, and motivation on managerial performance using transformational leadership style as a moderating variable. This research was conducted on the Denpasar City Government. The data analysis technique used is Test Moderated Regression Analysis. The population in this study amounted to 31 SKPD and the number of samples in this study were 93 people. This study concluded that 1)budgetary goal characteristics negatively affected managerial performance (significance 0.375); 2)organizational commitment has a positive effect on managerial performance (significance 0.081); 3)motivation has a positive effect on managerial performance (significance 0,000); 4)transformational leadership style can moderate (strengthen) the influence of budgetary goal characteristics on managerial performance (significance 0.034); 5)transformational leadership style cannot moderate (weaken) the influence of organizational commitment on managerial performance (significance 0.769); 6)leadership style was able to moderate (strengthen) the effect of motivation on managerial performance (significance 0.003). Keywords: Budgetary goal characteristics, organizational commitment, motivation, managerial performance, transformational leadership style
PENGARUH LOAN TO DEPOSIT RATIO PADA PROFITABILITAS DENGAN NON PERFORMING LOAN SEBAGAI PEMODERASI Ni Kadek Yuni Widiasari; Ni Putu Sri Harta Mimba
E-Jurnal Akuntansi Vol 10 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

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

Abstract

Profitability is the ability of a financial institution in profit from operations in order to generate revenue for the financial institution. Some ratios that affect the profitability of LPD, including the LDR and NPL. NPL chosen as a moderating for NPL able to weaken or strengthen the effect of LDR with profitability. The purpose of the study to determine the effect of variables on the profitability of the NPL LDR as a moderating variable. This research was conducted at the LPD Tabanan 2012-2013. The sampling method used purposive sampling with a sample of 44 LPD and analysis techniques used are Simple Linear Regression and Moderated Regression Analysis (MRA). The results showed that LDR partially positive effect on profitability while NPL negatively affect the relationship between the LDR with profitability. This proves that an increase in the performance of rescue troubled loans made ??by LPD in Tabanan as indicated by the relatively small value of NPLs that did not significantly affect the profitability of
Analisis Faktor-Faktor Yang Memengaruhi Kepatuhan Wajib Pajak UMKM Pemilik Restoran Yang Menggunakan E-Commerce Handy Purnama; Ni Putu Sri Harta Mimba
E-Jurnal Akuntansi Vol 34 No 7 (2024)
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.2024.v34.i07.p20

Abstract

The purpose of this research is to ascertain how tax incentives, tax socialization, and taxpayer knowledge influence taxpayer compliance. The research was conducted through the distribution of questionnaires. The research subjects were 50 samples of SMEs restaurant owner taxpayers who use e-commerce. The data analysis technique used was multiple regression analysis. This study found that taxpayer compliance was influenced positively by tax incentives and tax knowledge but was unaffected by tax socialization. It can be concluded that MSME taxpayer compliance will increase with tax incentives and tax knowledge. Keywords: Tax incentives; Tax Socialization; Tax Knowledge; Taxpayer Compliance
Implementasi Good Corporate Governance, Budaya Organisasi dan Kinerja Manajerial pada Hotel Berbintang di Kabupaten Badung Ni Wayan Prita Wanda Hilldayani; I Gusti Ayu Made Asri Dwija Putri; Ni Putu Sri Harta Mimba; Ni Gusti Putu Wirawati
E-Jurnal Akuntansi Vol 31 No 10 (2021)
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.2021.v31.i10.p04

Abstract

Performance is the result of work that can be achieved by a person or group in the company in accordance with the authority and responsibility in an effort to achieve company goals. Badung Regency has the most number of star-rated hotels in Bali. Many factors can affect performance including Good Corporate governance (GCG) and organizational culture. The research objective is to determine the effect of GCG principles and organizational culture on managerial performance. The study was conducted in 61 star hotels in Badung Regency. The data analysis technique used is multiple linear regression analysis. This study shows the results that the variable Independence and Organizational Culture has a positive effect on managerial performance, while the variables Transparency, Accountability, Responsibility and Fairness do not affect managerial performance. Keywords: Managerial Performance; Good Corporate Governance; Organizational Culture.
Good Governance, Sistem Pengendalian Intern, Konflik Kerja dan Kinerja Pemerintah dengan Motivasi Kerja sebagai Pemoderasi Gede Ananda Krista Yuda; Ni Putu Sri Harta Mimba
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.p09

Abstract

The purpose of this research is to examine the effect of Good Governance, internal control system (SPI), work conflict and government performance with work motivation as a moderating variable. The study was conducted at the OPD (Regional Apparatus Organization) in Klungkung Regency with a sample of 150 people. Data was collected by distributing questionnaires and the analysis technique in this study was Moderated Regression Analysis (MRA). The results showed that Good Governance had a negative effect, while SPI had a positive effect on government performance. Work conflict has no effect on performance. Work motivation is able to strengthen the influence of Good Governance on performance. Work motivation has not been able to strengthen the influence of the internal control system and work conflict on government performance. So work motivation has not moderated the effect of internal control system variables and work conflict on government performance. Keywords : Good Governance; Internal Control Systems; Work Conflicts; Motivation; Performance.
Pengaruh Asimetri Informasi Pada Manajemen Laba Dengan Corporate Governance Sebagai Variabel Moderasi Pande Putu Surya Septiadi; Ni Putu Sri Harta Mimba
E-Jurnal Akuntansi Vol 12 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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Abstract

With the information asymmetry, management of companies tend to present information that is not true. The purpose of this study is to determine the effect of information asymmetry on earnings management and the impact of interaction between corporate governance mechanisms to information  asymmetry on earnings management. This study uses a modified jones model to calculate discretionary accruals which become a proxy for earnings management. For corporate governance mechanism is proxied by the composition of the board of directors, board size, the size of the audit committee, and managerial ownership. The sample of this study is a company registered in the Business Index 27 in the Indonesia Stock Exchange. Regression analysis used is the interaction. Based on the discussion of research results prove that the positive effect of information asymmetry on earnings management. This study also indicate that the composition of the board of directors and the size of the audit committee able to moderate (weaken) the relationship of information asymmetry on earnings management, while other proxies such as board size and managerial ownership is not able to moderate the relationship information asymmetry on earnings mana.gement.
Reaksi Pasar Atas Pengumuman Hasil Pemilihan Kabinet Kerja Jilid II Presiden Indonesia Tahun 2019 I Gede Putra Subawa; Ni Putu Sri Harta Mimba
E-Jurnal Akuntansi Vol 30 No 11 (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.i11.p11

Abstract

This study aims to determine the existence of market reaction to the Announcement of the Election Results of the Cabinet Work Volume II of the President of Indonesia in 2019. This research is an event study with event window for 7 days. The study was conducted on companies listed in the LQ-45 Index for the period August-January 2020. The population of this study were 45 companies listed in the LQ-45 index. The sampling method used is the purposive sampling method. Market reaction to the Announcement of the Election Results of the Cabinet Work Volume II of the President of Indonesia in 2019 was measured using abnormal returns. The data analysis technique used is the one-sample t-test. The test results show that there was a market reaction when the Announcement of the Results of the Election of Cabinet Work Volume II of the President of Indonesia in 2019. Keywords: Event Study; Work Cabinet Announcement; Abnormal Return.
Pengaruh Sistem Pengendalian Intern, Kompetensi Sumber Daya Manusia, dan Penerapan Akuntansi Berbasis Akrual pada Kualitas Laporan Keuangan Ni Putu Jesica Prastiwi; Ni Putu Sri Harta Mimba
E-Jurnal Akuntansi Vol 25 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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2018.v25.i02.p14

Abstract

This study aims to determine the effect of internal control systems, human resource competencies, and the application of accrual based accounting on the quality of financial statements. This study uses an associative quantitative approach which aims to determine the relationship between internal control systems, human resource competencies, the application of accrual-based accounting with the quality of financial statements. This study using conducted non-probability sampling method, namely by using a purposive sampling technique using 100 samples. Methods of data collection for this study is survey methods with questionnaires. Hypotheses test use logistic regression to predict the probability of the occurrence of an event that match the data on the logit logistic curve function. The results show that the internal control system has a positive influence on the quality of financial statements in the Regional Financial and Asset Management Agency of Bali Province. Human resource competency has a positive influence on the quality of financial reports Regional Assets of the Province of Bali. Keywords : internal control system, human resource competence, application of accrual-based accounting, quality of financial statements
Co-Authors A. A. N. A. Kresnandra A. A.Ngurah Indrajaya A.A.Gd. Agung Wisnu Wardana Adriel Baringin Lombardi Montana Siahaan 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 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 Ayu Agung Pramesti Pramana Putri 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 I.G.A.M. Asri Dwija Putri Ida Ayu Artha Widya Sari Ida Ayu Ary Putri Adnyani 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 Gede Krisna 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 Nengah Saraswati Kusumaputri Ngurah Agung Peranian Ni Gusti Putu Wirawati Ni Kadek Brenda Cindy Manika 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 Nur ‘Azah 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 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 Widya Sari, Ida Ayu Artha Wildany Ilham Fatoniaji Yenni Fransisca Limawan Zuliyanti, Dera