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PENGARUH PERCEIVED USEFULNESS DAN PERCEIVED EASE OF USE PADA MINAT PENGGUNAAN INTERNET BANKING DENGAN ATTITUDE TOWARD USING SEBAGAI VARIABEL INTERVENING Rajendra Prasada Bangkara; Ni Putu Sri Harta Mimba
E-Jurnal Akuntansi Vol 16 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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Abstract

The use of internet technology banking is a way to perform banking transactions using the Internet network that allows customers to transact. The purpose of this study was to determine the effect of perceived usefulness and perceived ease of use, the interest (intention) the use of internet banking with an attitude (attitude toward using) as an intervening variable. The study was conducted on SME trading business in Denpasar as it has a number of MSMEs biggest trading business in Bali. Samples are taken by 92 companies using the formula Slovin. Data collection techniques used in this study was a questionnaire and data analysis techniques using path analysis techniques. Based on the analysis found that the variables of perceived usefulness, perceived ease of use, and attitude toward using a positive effect on the interest in the use of internet banking.
PENGARUH KOMITMEN ORGANISASI, LOCUS OF CONTROL DAN TEKANAN ANGGARAN WAKTU AUDIT PADA PENERIMAAN UNDERREPORTING OF TIME Yenni Fransisca Limawan; Ni Putu Sri Harta Mimba
E-Jurnal Akuntansi Vol 15 No 1 (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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Abstract

This study aimed to determine the effect of KAP organizational commitment, external locus of control and audit time budget pressure on the behavior of underreporting of time. The population in this study consisted of all auditors in KAP Bali based on Public Accounting Firm and Certified Public Accountants directory issued by the Indonesian Institute of Certified Public Accountants (IAPI) in 2015  amounts to 9 public accounting firm. Based on the sampling saturated in the selection of the sample, total number of samples was 55 auditors. The data used was primary data collected by questionnaire method. The data analysis technique used in this study is multiple regression analysis. Based on the analysis showed that the KAP organizational commitment had significant negative effect on the behavior of underreporting of time. External locus of control and audit time budget pressure variables had significant positive effect on the behavior of underreporting of time.  
PENGARUH CORPORATE GOVERNANCE STRUCTURE DAN KONSENTRASI KEPEMILIKAN PADA PENGUNGKAPAN ENTERPRISE RISK MANAGEMENT Gissel Glenda Agista; Ni Putu Sri Harta Mimba
E-Jurnal Akuntansi Vol 20 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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Abstract

The purpose is  to provide empirical evidence of corporate governance structure and ownership concentration influence to Enterprise Risk Management (ERM) disclosure at the Institute of Non-Bank Financial Services (LJKNB). Disclosure is important as a manifestation of transparency principle. Disclosure items used in this study was 25 items from ISO 31000 ERM to measure  disclosure index. Samples are LJKNB which consists of insurance, reinsurance, finance, and securities companies that listed in Indonesia Stock Exchange in 2014-2015. Samples were determined based on non-probability sampling method with purposive sampling technique and obtained 36 companies with 72 data observed. Hypothesis testing is performed with multiple linear regression. The results showed independent commissioner that measured by the proportion of commissioners did not affect on broad disclosure of ERM in LJKNB, while the Risk Management Committee (RMC), Chief Risk Officer (CRO), and ownership concentration had partial positive effect on the broad disclosure of ERM in LJKNB.
Intellectual Capital Sebagai Pemoderasi Pengaruh Debt To Equity Ratio dan Ukuran Perusahaan Pada Profitabilitas Ni Wayan Rina Winahyu; Ni Putu Sri Harta Mimba
E-Jurnal Akuntansi Vol 23 No 1 (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.v23.i01.p28

Abstract

Peningkatan angka laba salah satunya dengan peningkatan penjualan dengan memanfaatkan modal investasi yang dimiliki perusahaan. Penilaian kinerja keuangan suatu perusahaan pada dasarnya dapat dilakukan dengan menggunakan analisis rasio, salah satunya adalah rasio profitabilitas. Tujuan dalam penelitian ini adalah untuk mengetahui pengaruh debt to equity ratio dan ukuran perusahaan pada profitabilitas perusahaan dengan intellectual capital sebagai variabel pemoderasi. Penelitian ini dilakukan pada perusahaan property dan real estate yang terdaftar di BEI tahun 2014-2016 yaitu sebanyak 47 perusahaan. Teknik pengambilan sampel yang digunakan adalah non probability sampling dengan teknik purposive sampling. Teknik analisis data yang digunakan adalah uji moderated regression analysis.Berdasarkan hasil analisis ditemukan bahwa DER dan ukuran perusahaan berpengaruh pada profitabilitas perusahaan. selain itu IC memoderasi debt to equity ratio dan ukuran perusahaan pada profitabilitas perusahaan. Kata kunci: DER, ukuran perusahaan, IC, profitabilitas.
PENGARUH BELANJA RUTIN DAN BELANJA MODAL PADA KINERJA KEUANGAN PEMERINTAH Desak Nyoman Yulia Astiti; Ni Putu Sri Harta Mimba
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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Abstract

One of the elements that is related to the measurement of financial performance of local governments are expenses areas. Nowadays, the effectiveness of allocation in regional spending tend to be low. This study aims to determine the effect of Routine Expenditure and Capital Expenditure on Local Governments' Financial Performance. The study was conducted in Bali Province with the scope of the eight regencies and one city in the period of five years, from 2009-2013. The resource of this research was the secondary data from the Bureau of Finance in Bali Province. The hypothesis was tested with PLS. Based on the analysis, routine expenditure does not affect the financial performance of local governments and capital expenditures can affect the financial performance of local governments. The independence variable, routine expenditure and capital expenditure can affect the financial performance of local governments by 22.3%, while the remaining 77.7% is influenced by other variables.
PENGARUH FINANCIAL DISTRESS, GOING CONCERN OPINION, DAN MANAGEMENT CHANGES PADA VOLUNTARY AUDITOR SWITCHING Luh Herni Meryani Ni Putu Sri Harta Mimba
E-Jurnal Akuntansi Vol 2 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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Abstract

ABSTRAK Permenkeu RI No. 17/PMK.01/2008 yang berlaku tertanggal 5 Februari 2008 merupakan penyempurnaan dari Kemenkeu RI No. 359/KMK.06/2003 yang mengatur tentang “Jasa Akuntan Publik”. Dalam penyempurnaan regulasi tersebut terjadi perubahan terkait masa pemberian jasa audit umum atas laporan keuangan dari suatu entitas oleh KAP yang sama, yaitu dari 5 tahun buku berturut-turut menjadi 6 tahun buku berturut-turut. Perubahan tersebut digunakan sebagai alasan dalam menentukan proksi dari variabel auditor switching, yaitu pergantian KAP. Fokus penelitian ini untuk mengetahui pengaruh variabel financial distress, going concern opinion, dan management changes pada auditor switching. Penelitian ini dilakukan pada perusahaan perbankan yang terdaftar di BEI periode 2008-2011 dengan 112 sampel penelitian yang diperoleh menggunakan metode purposive sampling. Teknik analisis yang digunakan dalam penelitian ini adalah teknik analisis regresi logistik. Hasil penelitian menunjukkan bahwa financial distress dan going concern opinion tidak berpengaruh secara signifikan pada auditor switching. Sedangkan, management changes yang diproksikan dengan pergantian dewan komisaris secara signifikan berpengaruh pada auditor switching. Kata kunci: financial distress, going concern opinion, management changes, auditor switching  
Audit Judgment Memediasi Locus of Control dan Perilaku Etis Auditor Berdimensi Spiritual pada Kualitas Audit Ni Putu Ayu Bawantari; Made Gede Wirakusuma; Ni Putu Sri Harta Mimba; I Gde Ary Wirajaya
E-Jurnal Akuntansi Vol 32 No 5 (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.i05.p13

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This study aims to examine the effect of Locus of Control and ethical behavior based on Tat Twam Asi, Tri Kaya Parusudha and Karmaphala on Audit Quality, as well as to examine the role of Audit Judgment in mediating the effect of Locus of Control, ethical behavior based on Tat Twam Asi, Tri Kaya Parusudha and Karmaphala on audit quality. The study was conducted at the Public Accounting Firm (KAP) in Bali Province using primary data obtained from questionnaires. The method of determining the sample using the saturated sample technique with respondents obtained as many as 45 auditors. The data analysis technique used is path analysis test. The results showed that Locus of control, ethical behavior based on Tat Twam Asi, Tri Kaya Parisudha, Karmaphala and Audit Judgment each had a significant positive effect on Audit Quality. Audit judgment is able to mediate the influence of Locus of control, ethical behavior based on Tat Twam Asi, Tri Kaya Parisudha, Karmaphala on audit quality. Keywords: Locus of control; Ethical Behavior; Audit Judgment; Audit Quality.
The Role of Good Corporate Governance as a Moderator of the Relationship Between Enterprise Risk Management and Intellectual Capital on Firm Value Ni Luh Gede Kusuma Dewi; Ni Putu Sri Harta Mimba
International Journal of Management Research and Economics Vol. 3 No. 2 (2025): May : International Journal of Management Research and Economics
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/ijmre-itb.v3i2.3461

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This study aims to analyze the influence of enterprise risk management disclosure and intellectual capital on firm value, with good corporate governance as a moderating variable. The research population consists of state-owned enterprises (SOEs) listed on the Indonesia Stock Exchange during the 2020–2023 period. A total of 17 SOEs were selected using purposive sampling, resulting in 67 observations over four years. The data were analyzed using Moderated Regression Analysis (MRA) with the aid of STATA software. The findings reveal that enterprise risk management disclosure has a negative and significant effect on firm value, while intellectual capital has a positive and significant effect. Furthermore, good corporate governance does not moderate the relationship between enterprise risk management and firm value; however, it strengthens the relationship between intellectual capital and firm value.
The Influence of Career Motivation, Family Support, Cost, and Length of Education on Students’ Interest in Pursuing A Master's Degree in Accounting Ni Putu Diah Indrawati; Ni Putu Sri Harta Mimba
International Journal of Economics, Management and Accounting Vol. 2 No. 3 (2025): International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v2i3.698

Abstract

Based on data from the Faculty of Economics and Business, Udayana University, interest in pursuing a master’s degree in accounting remains very low, while the demand for individuals with a strong educational background, good work ethic, and professionalism continues to increase. A master’s degree is a level of education that can be pursued after completing undergraduate studies (S1). This study aims to empirically examine the influence of career motivation, family support, cost, and duration of education on students’ interest in continuing their studies to the master's level in accounting. This research differs from previous studies in terms of location and the theoretical framework used. The population in this study consists of undergraduate accounting students from the 2021 cohort at universities in Bali that offer a master’s program in accounting. The sample was determined using probability sampling, specifically simple random sampling, resulting in 305 respondents. The data analysis technique used is multiple linear regression analysis. The results show that career motivation, family support, and duration of education have a positive and significant influence on students’ interest in pursuing a master’s degree in accounting, while education costs have a negative and significant influence.
The Effect of Environmental, Social, and Governance (ESG) Performance on Firm Value: A Comparative Study Between State-Owned and Non-State-Owned Enterprises (An Empirical Study of Companies Listed on the Indonesia Stock Exchange for the 2020–2023 Period) Ni Putu Alit Febrianti; I Ketut Suryanawa; Ni Putu Sri Harta Mimba; Ni Made Dwi Ratnadi
International Journal of Economics, Management and Accounting Vol. 2 No. 3 (2025): International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v2i3.724

Abstract

Firm value represents the long-term goal of a company, reflecting the prosperity of its stakeholders. One factor indicated to influence firm value is corporate responsibility performance in managing business operational risks, particularly through the implementation and disclosure of Environmental, Social, and Governance (ESG) performance. During the COVID-19 pandemic, the Indonesian government allocated State Capital Participation (PMN) to affected state-owned enterprises (SOEs), which was expected to contribute to the revitalization of national economic recovery. This study aims to analyze the effect of ESG performance on firm value in both SOEs and non-SOEs listed on the Indonesia Stock Exchange during the 2020–2023 period. Stakeholder theory and signaling theory are used as the theoretical frameworks for analyzing and interpreting the research findings. The sample consisted of 28 observations for SOEs and 152 for non-SOEs, selected using purposive sampling. Firm value was measured using the Tobin’s Q ratio, while ESG performance was assessed based on Refinitiv scores. The data were analyzed using independent sample t-tests and multiple linear regression analysis with SPSS version 29. The results show significant mean differences in environmental and social performance between SOEs and non-SOEs, while governance performance did not differ significantly. Social and governance performance had a significant positive effect on firm value in both SOEs and non-SOEs. However, environmental performance had a significantly positive effect only in non-SOEs and a significantly negative effect in SOEs. Thus, the environmental performance strategies implemented by non-SOEs could serve as valuable lessons for SOEs.
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