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All Journal Jurnal Ilmiah Akuntansi dan Bisnis Buletin Studi Ekonomi E-Jurnal Ekonomi dan Bisnis Universitas Udayana Jurnal Akuntansi dan Pajak Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences E-JURNAL AKUNTANSI

Anak Agung Ngurah Bagus Dwirandra

Fakultas Ekonomi Dan Bisnis Universitar Udayana

Author-ID : 2929253

Religion Arts Humanities Economics, Econometrics & Finance Education Social Sciences

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PERAN PSYCHOLOGICAL CAPITAL DAN KOMITMEN ORGANISASI DALAM MEMODERASI PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN DAN KOMPETENSI MANAJERIAL PADA KINERJA MANAJERIAL I Komang Abdi Parumartha Pande; A. A. N. B. Dwirandra; Ni Putu Sri Harta Mimba
Buletin Studi Ekonomi VOL.22.NO.2. AGUSTUS 2017 (PP 113-261)
Publisher : Buletin Studi Ekonomi

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This study aimed to test the performance by integrating the budgetary participation and managerialcompetence with conditional factors (psychological capital and organization commitment). Performancetested was the managerial performance of Denpasar Water Supply Company. The research was conductedby survey and questionnair distributed to all managers who have a higher management and staff as wellas directly involved in the budgeting process. The questionnaire can be used is 36 questionnaires. Dataanalysis was performed using regression and residual test for equality moderation. The results showedbudgetary participation and managerial competence has positive effect on managerial performance;psychological capital and organizational commitment strengthening effect budgetary participation onmanagerial performance; psychological capital and organizational commitment strengthening effectmanagerial competence on managerial performance.Keywords: managerial performance, budgetary participation, managerial competence,psychological capital, organizational commitment.

PENGARUH PROFITABILITAS PADA PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DENGAN GOOD CORPORATE GOVERNANCE DAN LEVERAGE SEBAGAI VARIABEL PEMODERASI Wayan Rusmana Putri; Anak Agung Ngurah Bagus Dwirandra
Buletin Studi Ekonomi VOL.23.NO.1. FEBRUARI 2018 (PP 1-153)
Publisher : Buletin Studi Ekonomi

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Tujuan dari penelitian ini adalah untuk menjelaskan pengaruh dari profitabilitas pada pengungkapan corporate social responsibility (CSR) dengan good corporate governance (GCG) dan leverage sebagai variabel pemoderasi. Teknik penentuan sampel menggunakan purposive sampling sehingga diperoleh jumlah sampel sebanyak 60 perusahaan. Teknik analisis yang digunakan adalah regresi dengan Moderated Regression Analysis (MRA) dan telah lulus uji asumsi klasik. Hasil penelitian menunjukkan bahwa profitabilitas dan leverage berpengaruh positif pada pengungkapan CSR, namun komposisi komisaris independen tidak berpengaruh pada pengungkapan CSR, sementara hasil uji interaksi menunjukkan bahwa komposisi komisaris independen tidak mampu memoderasi pengaruh profitabilitas pada pengungkapan CSR dan diklasifikasikan sebagai homologiser moderasi (moderasi potensial), sedangkan leverage mampu memoderasi (memperlemah) pengaruh profitabilitas pada pengungkapan CSR dan diklasifikasikan sebagai quasi moderasi (moderasi semu). Kata Kunci: Profitabilitas, Komposisi Komisaris Independen, Leverage, Pengungkapan Corporate Social Responsibility

KEMAMPUAN GAYA KEPEMIMPINAN MEMODERASI PENGARUH KOMPETENSI PEGAWAI, SISTEM ADMINISTRASI KEUANGAN DAERAH, SARANA DAN PRASARANA PADA EFEKTIVITAS PENGELOLAAN KEUANGAN DAERAH KABUPATEN BADUNG Luh Putu Utami Kharismayanti; A.A. Gede Putu Widanaputra; A.A.N Bagus Dwirandra
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.07.NO.01.TAHUN 2018
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

The purpose of this study was to find empirical evidence of a moderating influence leadership style kemapuan employee competence, the administrative system of local finance, facilities and infrastructure on the effectiveness of financial management Badung regency. This study uses quantitative and qualitative data from primary and secondary data sources collected by questionnaire distributed as many as 100 questionnaires. Moderation regression analysis is a method of data analysis used in this study. The results of this study indicate that the style of leadership able to moderate the influence of regional financial administration system and infrastructure on the effectiveness of financial management. While the style of leadership is not able to moderate the influence of employee competence on the effectiveness of financial management.

PENGARUH KECERDASAN INTELEKTUAL PADA PEMAHAMAN AKUNTANSI DENGAN KECERDASAN EMOSIONAL DAN KECERDASAN SPIRITUAL SEBAGAI VARIABEL PEMODERASI Nyoman Suadnyana Pasek; A. A. N. B. Dwirandra; I G. A. Made Asri Dwija Putri
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME 04.NO.10.TAHUN 2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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This study aims to reveal the effect of the intellectual at the level of understanding of accounting, moderating by emotional intelligence and spiritual intelligence. The method used in this research is explanatory research, which would explain the causal relationship between the independent variable on the dependent variable that is reinforced by moderating variables through hypothesis testing. Data collected through questionnaires and secondary data. While the data analysis includes descriptive analysis, the classical assumption test and verification analysis using Moderated Regression Analysis (MRA). Based on the results of this research is that (1) The intellectual positive and significant impact on the understanding of accounting. This means that with good intelligence quotient, the student will be easier to understand about the understanding of accounting, (2) Emotional intelligence can enhance intellectual influence on the level of understanding of accounting is positive and significant. (3) Spiritual intelligence can enhance intellectual influence on the level of understanding of accounting is positive and significant. Therefore, someone who has a high spiritual intelligence will also motivate students to study harder and have higher creativity.

PENGARUH LABA DAN LEVERAGE TERHADAP KEBIJAKAN DIVIDEN I Wayan Gde Wahyu Purna Anggara; A. A. N. B Dwirandra
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.09.NO.08.TAHUN 2020
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

This study uses Lintner's (1956) dividend estimation model to test the effect of earnings and leverage on dividend policy. The population in this study is a manufacturing company listed on the Indonesia Stock Exchange between 2014 to 2016. Sampling research conducted by purposive sampling technique which further collected as many as 52 company samples with 139 observations. This study meets the pre-assumption test required as a requirement to perform multiple linear regression analysis. The results of the analysis show that: (1) earnings has a positive effect on dividend policy, (2) leverage has no negative affect on dividend policy.

Kepuasan Sebagai Pemoderasi Pengaruh Keadilan Distributif, Penegakan Sanksi pada Kepatuhan Wajib Pajak Hotel dan Restoran Wayan Budhiarsana; A.A.N.B. Dwirandra; I Nyoman Wijana Asmara Putra
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.05.NO.04.TAHUN 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Distributive justice and the enforcement of sanctions have not a linear effect on hotels and restaurants tax compliance because contingencies effect from taxpayer satisfaction. The study intends to determine distributive justice, enforcement of sanctions and the satisfaction of taxpayer effects on hotels and restaurants tax compliance. The study take 76 respondents hotel and restaurant in Tabanan Regency, by the Slovin formula and determined randomly. Collecting data using questionnaires from some previous researchers. Data analysis using multiple regression analysis and Moderated Regression Analysis. Positive effect showed by distributive justice, sanctions enforcement, and taxpayer satisfaction on hotels and restaurants tax compliance. The taxpayer satisfaction moderate the effect of the enforcement of sanctions on hotels and restaurants taxpayer compliance, but it doesn’t moderate the distributive justice effect on hotels and restaurants taxpayer compliance.

REAKSI PASAR PADA PENGUMUMAN EMPLOYEE STOCK OPTION PLAN I Made Gede Agus Kusuma; I Made Sadha Suardikha; A.A.N.B Dwirandra
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.05.NO.11.TAHUN 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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The sampling method used in this research is purposive sampling and obtained samples of 36 companies and 193 events that apply ESOP of the year January 1, 2002 tvvo March 31, 2016. The data used is secondary data such as the date of the announcement of events ESOP, stock market prices and financial statement. To prove the hypothesis testing One- sample t-test and simple regression.The research proves that the market reacted negatively on events ESOP announcement. The study also proved that the number of stock options granted by affecting the amount of abnormal return. Both the results of this study indicate that the ESOP are considered to have prospects companies that provide benefits in the future and the enormous amount of stock options granted is able to give a positive abnormal return after the announcement of ESOP because the motivation of management to maximize the benefits of the ESOP program given to him.

KEMAMPUAN PENGAWAS INTERNAL DAN GAYA KEPEMIMPINAN MEMODERASI PENGARUH PARTISIPASI PENGANGGARAN DAN PROFESIONALISME PADA SENJANGAN ANGGARAN PEMERINTAH PROVINSI BALI I Nyoman Gde Suarditha; A.A.N Bagus Dwirandra; I Dewa Nyoman Badera
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.06.NO.03.TAHUN 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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The purpose of this study was to determine the direct effect of budgetary participation, professionalism toward budgetary slack provincial government of Bali and the effect of budgetary participation, professionalism after moderating variables, namely the internal auditor capabilities and leadership style. Sampling this study using the sampling method aims to use sampling (purposive sampling). Data were collected using a survey method with questionnaire technique. The number of respondents of this study is 282 people. Testing the validity and reliability of the instrument variables used in this study have high levels of reliability and validity were acceptable. The results showed that participation budgets negative influence on budgetary slack, professionalism negative effect on budgetary slack, the internal auditor capabilities is able to weaken the influence of budgetary participation on budgetary slack, the internal auditor capabilities reinforce negative influence of professionalism on budgetary slack, leadership style strengthen negative influence of budgetary participation on budgetary slack, leadership style weaken the negative influence of rofessionalism on budgetary slack.

KEMAMPUAN KOMITMEN ORGANISASI MEMODERASI PENGARUH PERENCANAAN ANGGARAN DAN KOMPETENSI SDM PADA PENYERAPAN ANGGARAN PEMERINTAH KABUPATEN TABANAN Ni Luh Putu Lestari Dewi; A.A.N.B Dwirandra; Made Gede Wirakusuma
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.06.NO.04.TAHUN 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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ABSTRACT The inconsistency of results of research on the effect of budget planning and competence of human resources (HR) at the absorption indicates other factors that influence to encourage researchers to include a commitment to the organization as the moderating variable. The sampling method used in this research is the method of probability sampling with technique proportionate stratified random sampling. Total respondents 251 managers of the budget, including the Budget User, Financial Administration Officer, the Technical Activities Executive Officer, and Treasurer Expenditure. The analysis technique used is regression analysis moderation (Moderated Regression Analysis).The results showed that the positive effect of budget planning, and competency negative effect on the absorption of the budget and the commitment the organization is not able to strengthen budget planning and is able to strengthen the capacities of human resources in Tabanan District Government budget absorption.

Pengaruh Penerbitan Opini Going Concern pada Pergantian Auditor dengan Ketepatwaktuan Pelaporan Keuangan dan Komite Audit sebagai Variabel Pemoderasi Sri Rahayu Trisna Dewi; A.A.N.B. Dwirandra; I G.A. Made Asri Dwija Putri
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.05.NO.02.TAHUN 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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The mandatory auditor switching require companies to switch auditors after audited for three consecutive years by the same auditor. But there is also non mandatory auditor switching which usually can result from the issuance of the auditor's going concern opinion. Effect of a going concern opinion is not linear at the auditor switching, but there are other variables that moderate, including, timeliness of financial reporting and the audit committee. The population used in this study are all companies listed on the Indonesia Stock Exchange in 2010-2012 with selection method sample using purposive sampling. Hypothesis testing is performed using binary logistic regression. The results showed the issuance of going concern opinion has a positive effect on the possibility of auditor switching. Timeliness of financial reporting and the audit committee did not moderate the effect of the issuance of a going concern opinion on the possibility of a auditor switching. The results also show the interaction of the issuance of going concern opinion, timeliness of financial reporting and audit committee has no effect on the possibility the company were switch auditors. Keywords: issuance of going concern opinion, timeliness of financial reporting, the audit committee, auditor turnover

Co-Authors A. A. Putu Nandya Indah Pratami A. A. Sagung Sinta Maha Dewi Agis Fitriyah Halifah Agung Kresna Yogaswara Antonio Lameng ana tresna purnamasari sp Anak Agung Gde Oka Maheswara Anak Agung Gde Putu Widanaputra Anak Agung Ngurah Agung Kresnandra Anak Agung Ngurah Agung Wira Gita Anita Suryani Christina Ayu Maha Dewi Cok Istri Mirah Pradnya Ningrat Pemayun Desak Made Darmayoni Dewa Ayu Intan Sri Devi Dewa Made Ananta Satria Wibawa Dewa Nyoman Badera Dewi, Ni Nyoman Sri Rahayu Trisna Diah Anggreni Dian Indah Savitri DODIK ARIYANTO Efrie Surya Perdana Ellis Yulinda Dewi Fenty Herlina Sari Gayatri Gayatri Gede Ngurah Indra Arya Aditya Herkulanus Bambang Suprasto I Dewa Gede Dharma Suputra I Gde Ary Wirajaya I Gde Sudiartha I Gede Ari Dewanto I Gede Suarta I Gusti Agung Candrika Mahadewi I Gusti Ayu Made Asri Dwija Putri I Gusti Ayu Nyoman Budiasih I Gusti Ketut Wira Widiana I Kadek Adhi Pramana I Kadek Dwi Handika Putra I Kadek Yogi Astrawan I Ketut Jati I Ketut Sujana I Ketut Suryanawa I Komang Abdi Parumartha Pande I Made Aditya Pramartha I Made Agus Adi Saputra I Made Gede Agus Kusuma I Made Priyana Benny I Made Sadha Suardhika I Made Sadha Suardikha I Nyoman Gde Suarditha I Nyoman Wijana Asmara Putra I Putu Adita Wahyu I Putu Bagus Indra Mulia Nugraha I Putu Ekapratama Rangga Sudana I Putu Gede Tata Trenida I Putu Ngurah Panji Kartika Jaya I Putu Sudana I Wayan Dian Saputra I Wayan Gde Wahyu Purna Anggara I Wayan Suartana Ida Ayu Eka Purnama Yuni Ida Bagus Dwi Putra Ida Bagus Putra Astika iismiati iismiati K. Budiartha Kadek Dwi Pramesti Kadek Martini Katharina Yuneti Ketut Sujana Komang Wisnu Arie Guna Partha Krismayanti Sugita Luh Putu Lusi Setyandarini Surya Luh Putu Utami Kharismayanti Made Agus Kurniawan Made Cintia Arta Pratiwi Made Emi Wiastrini Made Gede Wirakusuma Made Puspita Christanti Made Win Karoyani Maria Maria Maria Meiatrix Ratna Sari N. Diah Utami N.L.S. Widhiyani Ni Kadek Elma Kardiyanti Ni Kadek Yani Andriyani Ni Ketut Anindya Permatasari Ni Ketut Sandri Ni Luh Nana Putri Ani Ni Luh Putu Desy Musktikayani Ni Luh Putu Fitriani Ni Luh Putu Lestari Dewi Ni Made Ari Maya Sari Ni Made Dwi Ratnadi Ni Made Dwita Ratnaningsih, Ni Made Dwita Ni Made Leny Pebriyaningrum Ni Made Lina Agustini Ni Made Madani Hapsari Ni Made Trisna Savitri Ni Putu Ayu Yuni Kurniawati Ni Putu Ida Rahayu Padmawati Ni Putu Purnami Eka Yanti Ni Putu Sri Harta Mimba Ni Wayan Diah Kartika Sari Nyoman Suadnyana Pasek Putu Amanda Yadiari Putu Candra Gunantara Putu Krisna Gautama Putu Milan Pradnyantari Putu Ratih Puspita Sari Rodame Munthe Wahyu Iko Santosa Wayan Budhiarsana Wayan Rusmana Putri Yohanes Berchmans Adi Wicaksono

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