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All Journal AKUNTABILITAS Jurnal Ilmiah Akuntansi dan Bisnis Buletin Studi Ekonomi E-Jurnal Ekonomi dan Bisnis Universitas Udayana JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Indonesian Journal of Sustainability Accounting and Management Jurnal Pemberdayaan Masyarakat Madani (JPMM) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Ilmiah Wahana Pendidikan Transekonomika : Akuntansi, Bisnis dan Keuangan Jurnal Akuntansi dan Keuangan Indonesia Indonesian Journal of Sustainability Accounting and Management International Journal of Economics, Management and Accounting Jurnal Dinamika Akuntansi E-JURNAL AKUNTANSI

Dewa Nyoman Badera

Fakultas Ekonomi Dan Bisnis, Universitas Udayana

Author-ID : 2931243

Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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PERAN GOOD GOVERNMENT GOVERNANCE DALAM MEMODERASI PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN PADA KINERJA PEMERINTAH KOTA DENPASAR Putu Ayu Widiari; I Dewa Nyoman Badera; I Gusti Ayu Made Asri Dwija Putri
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.05.NO.08. TAHUN 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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This research analyzed the role of Good Government Governance (GGG) strengthening Budgeting Participation towards performance of Denpasar Municipality. Population of this research was all of local government working unit in Denpasar Municipality. Sample was 44 using total sampling technique. Data collection technique was survey method using questionnaires. Hypotheses were tested empirically using Moderated Regression Analysis (MRA). Result of research shows that budgeting participation significantly influenced towards performance of Denpasar Municipality. Good Government Governance significantly influence towards performance of Denpasar Municipality. The result also shows that Good Government Governance strengthening budgeting participation towards performance of Denpasar Municipality.

Pengaruh Moderasi Karakteristik Komite Audit Dengan Opini Audit Going Concern Pada Pergantian Auditor Luh Komang Merawati; I Dewa Nyoman Badera; I Made Sadha Suardikha
E-Jurnal Ekonomi dan Bisnis Universitas Udayana Volume.02.No.09.Tahun 2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Modified going-concern audit opinion is expressed when the auditor found doubts about the entity’s sustainability. Issuance of going-concern audit opinion is not expected by the entity. Audit committee as corporate governance mechanisms are believed able to minimize the tendency of auditor change after the issuance of going-concern audit opinion. Hypothesis testing is divided into two logistic regression models using simple linear regression and MRA. The research results: 1) going concern audit opinion affects significantly on the possibility of auditor changes with the negative direction. 2) the influence of moderating audit committee’s characteristics such independence as well as accounting and financial expertise is significant and reinforces the negative effects of going concern audit opinion on auditor changes, while governance expertise and activity hold insignificant influence. Keywords: going concern, audit committees, corporate governance, auditors change

PENGARUH PERTUMBUHAN EKONOMI DAERAH PADA DAYA SAING DENGAN KESERASIAN BELANJA DAERAH, KEMANDIRIAN KEUANGAN DAERAH SEBAGAI VARIABEL PEMODERASI Daniel Tonu; I Dewa Nyoman Badera; I Ketut Budiartha
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME 04.NO.01.TAHUN 2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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COMPETITIVENESS WITH HARMONY EXPENDITURE, THE REGIONAL FINANCIAL INDEPENDENCE AS A MODERATING This study aims to determine the Effects of regional Economic Growth to the Competitiveness with Harmony Expenditure, The Regional Financial Independence As a moderating. The research location is in the main Statistics Office of NTT and the General Directorate of Balance Fiscal Web site in Regional Office. The object which is used in this study is the scope of the Regional Competitiveness government district/city in the province of East Nusa Tenggara, in the range of year 2007 until 2012, using the secondary data. The method of data collection is using the non-participation observation, with sampling technique using purposive sampling. The data analysis technique used is Moderated Regression Analysis (MRA) which is a special application of multiple linear regression in regression equation contains elements of interaction (multiplication of two or more independent variables). The results showed that (1) The regional economic growth, Harmony Expenditure and Financial Independence area simultaneously effect on positive and significant Competitiveness. (2) The economic growth gives a negative effect significantly on the competitiveness. (3) The compatibility shopping area turns to negative effect and it is not significant on the competitiveness. (4) The independence of financial area turns to negative effect and it does not show a significant result on competitiveness. (5) The increasing of shopping area compatibility will strongly influence the regional economic growth and result a positive effect on the competitiveness of the region. (6) The Higher Regional Financial Independence improve the moderating of economic growth influence which positively impact but it does not show a significant effect on the Regional Competitiveness, and (7) the high level in regional financial independence increases the negative influence on it, but it is not significant to economic growth competitive

Pengaruh Kompetensi Sumber Daya Manusia, Motivasi dan Lingkungan Kerja pada Komitmen Organisasi dan Implikasinya pada Kinerja Pengurus Barang Pemerintah Kabupaten Tabanan Putu Ayu Yuliantini; Ida Bagus Putra Astika; Dewa Nyoman Badera
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.06.NO.10.TAHUN 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

The purpose of this study was to obtain empirical evidence related to the effect of the competence of human resources (HR), motivation and work environment on organizational commitment and its implications on the administrators assets performance in government of Tabanan regency. Data used in this study are primary data obtained from respondents through a survey method using a questionnaire. The population consisted of 47 administrators assets in Regional Work Unit of Tabanan Regency. Sampling technique using purposive sampling and obtained a sample of 41 people. Analysis of the data using SmartPLS version 3.2.4 m3 through outer model, inner model and hypothesis testing. Outer model and inner model show the results of all the research instruments are valid and reliable and feasible models used to explain the endogenous variables. HR competence, motivation and work environment has direct influence on organizational commitment and the administrators assets performance. Motivation and work environment have an impact indirectly on the administrators assets performance through the organizational commitment while the influence of HR competencies in administrators assets performance is not mediated by organizational commitment.

Dukungan Manajemen Puncak, Kualitas Sistem, Kualitas Informasi Sebagai Prediktor Kepuasan Pengguna dan Implikasinya Pada Kinerja Pegawai P.Ayu Ratna Dewi; Dewa Nyoman Badera; Dewa Gede Wirama
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.06.NO.06.TAHUN 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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ABSTRAK Penelitian ini bertujuan untuk mengetahui faktor-faktor yang menjadi prediktor kepuasan pengguna dan berimplikasi pada kinerja pegawai di Pemerintah Kota Denpasar. Terdapat lima variabel yaitu dukungan manajemen puncak, kualitas sistem, kualitas informasi, kepuasan pengguna dan kinerja pegawai. Penentuan sampel menggunakan metode sampel jenuh dengan jumlah sampel sebanyak 75 orang terdiri atas operator dan bendahara di Pemerintah Kota Denpasar. Menggunakan data primer yang dikumpulkan melalui kuesioner. Pengujian dilakukan dengan metode PLS (Partial Least Square) dan menguji efek mediasi dengan menghitung nilai variance accounted for (VAF).Hasil pengujian ini menunjukkan bahwa dukungan manajemen puncak, kualitas sistem dan kualitas informasi berpengaruh positif pada kepuasan pengguna. Dukungan manajemen puncak dan kualitas sistem berpengaruh positif pada kinerja pegawai, sedangkan kualitas sistem tidak berpengaruh pada kinerja pegawai. Kepuasan pengguna berpengaruh positif pada kinerja pegawai. Kepuasan pengguna memediasi secara parsial hubungan dukungan manajemen puncak, kualitas sistem dan kualitas informasi pada kinerja pegawai Kata Kunci: dukungan manajemen puncak, kualias sistem, kualitas informasi, kepuasan pengguna dan kinerja pegawai ABSTRACT The purpose of this research is to determine the factors that predict user satisfaction and the implications for employees performance in the municipality of Denpasar. There are five variables used in this research that is top management support, system quality, information quality, user satisfaction and employees performance. The sampling method was saturated sample method with the total sample of 75 people consisting of system operators and treasurers in the municipality of Denpasar. The type of data used is primary data with questionnaire data collection method. Data analysis was conducted using PLS (Partial Least Square) and test the mediating effect by calculating the variance accounted for (VAF). The results of this study indicate that top management support, system quality and information quality positively affect user satisfaction. Top management support and system quality have positive effect on employees performance, while the system quality does not affect the performance of employees. User satisfaction has positive effect on employees performance. User satisfaction partially mediates the effect of management support, system quality and information quality on employees performance. Keywords : top management support, system quality, information quality, user satisfaction, employees performance

KEMAMPUAN KEPEMILIKAN INSTITUSIONAL MEMODERASI PENGARUH DIVERSITAS GENDER, KEBANGSAAN, PENGALAMAN DEWAN PADA LUAS INTELLECTUAL CAPITAL DISCLOSURE IA Ika Vedanti Pratiwi; I Dewa Nyoman Badera; I Ketut Budiartha
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.07.NO.02.TAHUN 2018
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

This research aims to obtain empirical evidence about the effect of gender diversity, nationality, experience on the wideness of IC Disclosure with institutional ownership as moderating variable. The sample of this research amounted to 78 companies from 440 non financial companies with intensive intellectual capital that are registered at BEI during period year of 2012-2015. Data analysis technique used in this research is multiple regression analysis and absolute difference value test. The result of this research show that gender diversity has negative impact on the wideness of IC Disclosure, nationality diversity has positive impact on the wideness of IC Disclosure, experience diversity has not impact on the wideness of IC Disclosure, the institutional ownership is able to moderate the effect of gender and nationality diversity on the wideness of IC Disclosure, the institutional ownership is not able to moderate the effect of experience diversity on the wideness of IC Disclosure.

KEMAMPUAN KINERJA KEUANGAN MEMODERASI PENGARUH CSR DAN STRUKTUR MODAL PADA NILAI PERUSAHAAAN MANUFAKTUR kadek nonik sri wahyuni; Dewa Nyoman Badera
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 influence of Corporate Social Responsibility (CSR) and the Capital Structure on Firm Values Manufacturing Company classified as High and Low Profile with financial as moderating variables. This research, with total population of 132 companies in Indonesia Stock Exchange, using non-probability sampling method, using purposive sampling technique in order to obtain the 10 companies for sample. The analysis showed that the Corporate Social Responsibility effect on the value of the company, while the capital structure does not affect the firm value of the company. The analysis also shows that financial performance is proxied by the ROA was not able to moderate the influence of Corporate Social Responsility and capital structure on the firm value of companies classified as High and Low Profile.

PERAN KOMITMEN ORGANISASI DAN SATUAN KERJA PERANGKAT DAERAH DALAM MEMODERASI PENGARUH PARTISIPASI PENGANGGARAN PADA SENJANGAN ANGGARAN Si Made Ayu Sri Wardani Yasa; I Dewa Nyoman Badera
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.05.NO.04.TAHUN 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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This study was conducted to determine the effect of budgetary participation on budgetary slack in local government Tabanan. The aim of research to examine the effect of budgetary participation on budgetary slack and organizational commitment and characteristics on SKPD as a moderating variable in Tabanan Regency Government. This study was conducted in 41 SKPD in Tabanan Regency. Sampling was done by nonprobability sampling method with saturated sampling technique. Data was collected by survey. The dependent variable in this study is the budgetary slack and the independent variable was the participation of budgeting as well as moderating variable is the commitment of organizations and SKPD characteristics. Respondents are 123 people in the district goverment officials Tabanan who participated in the preparation of the budget. Data were analyzed with regression moderation by the method of interaction (Moderated Regression Analysis/MRA). The results show budgetary participation influence on budgetary slack. Organizational commitment does not moderate the effect of budgetary participation on budgetary slack. SKPD characteristics moderate the effect of budgetary participation on budgetary slack. Supervision and monitoring should be done to anticipate budgetary slack

PENGALAMAN AUDIT SEBAGAI EKSPLANASI PERTIMBANGAN AUDITOR DENGAN MODERASI KREDIBILITAS KLIEN Made Edy Septian Santosa; I Wayan Ramantha; Dewa Nyoman Badera
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME 04.NO.09.TAHUN 2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Factor that can influence the judgment auditors evaluate evidence in an audit, among which are the auditors experience. But often the auditor is a difficult situation to determine when the credibility of the judgement of the client. This research was to obtain empirical evidence on the effect of audit experience on the effect of auditor’s judgement that further moderated client credibility. The testing of hypotheses in this research was done using analysis test interaction Moderated Regression Analysis (MRA). The hypotesis testing showed that audit experience have positive relationship to judgment auditor. While moderating influence is significant client credibility and strengthen the positive effect on the judgment auditor's of audit experience.

DUKUNGAN MANAJEMEN PUNCAK SEBAGAI PEMODERASI PENGARUH KAPASITAS SUMBER DAYA MANUSIA DAN TEKNOLOGI INFORMASI PADA IMPLEMENTASI SIPKD DI PEMERINTAH KOTA DENPASAR Sang Ayu Nyoman Trisna Dewi; Dewa Nyoman Badera
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.06.NO.07.TAHUN 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Information technology has become a major part of an organization. To realize good governance, one of which can be done by continuing to make improvements in the area of ??financial management and implement applications Fiscal Management Information System (SIPKD). The success of this application is not separated from the quality of human resources, information technology and management support. This research was conducted using a survey method with questionnaire technique. The population in this research were 166 respondents, consisting of employees of the finance department and agency heads in Denpasar government as much as 70 respondents with a purposive sampling techniques and models of multiple regression analysis and regression analysis moderation. The result is the capacity of human resources and information technology has positive effect on the implementation of financial management information system. Top management support strengthening the influence of human resource capacity and the implementation of information technology in government SIPKD Denpasar.

Co-Authors A.A. Sagung Istri Agung Widyanti A.A.Gde Sanjaya Adi Pranata AAGP WIDANAPUTRA Ade Ermalini Alomoy, Sarlinda Elizabeth Amelia Lensi Matei Anak Agung Ngurah Bagus Dwirandra Anak Agung Sagung Dea Saraswati Anggreni, Sayu Made ARRY PRATAMA RUDYAWAN Ayu Ratih Kusumadewi Sastrawan Budiasih, I Gusti Nyoman Christine Octo Debora Limbong Clara Azelia Devi Cok Nirmala Hartha Daniel Tonu Dewa Gede Wirama Dewa Gede Wirama Dewi Kurniawati Firda Ananda Gerianta Wirawan Yasa Gusti Ayu Intan Puspita Dewi Gusti Ayu Novi Anggraeni I B Agung Pramana I Dewa Ayu Yulia Rusmita I Gusti Ayu Janiantari I Gusti Ayu Made Asri Dwija Putri I Gusti Ayu Nyoman Budiasih I Gusti Ayu Putri Alansari I Gusti Ketut Agung Ulupui I Gusti Ngurah Siwambudi I Gusti Putu Oka Surya Utama I Gusti Putu Oka Surya Utama I Kadek Ardi Gunawan I Ketut Sujana I Ketut Suryanawa I Komang Tirta Arimbawa I Made Joni Suparsa I Made Pande Dwiana Putra I Made Sadha Suardikha I Made Sukartha I Nyoman Gde Suarditha I Nyoman Wisnu Bayu Pranadata I Putu Sudana I Wayan Candra I Wayan Ramantha I Wayan Suartana I Wayan Sukarta IA Ika Vedanti Pratiwi Ida Ayu Komang Firna Erawati Ida Ayu Mirah Kusuma Putri Ida Bagus Gede Krisna Junanta Ida Bagus Putra Astika IGAA Pradnyani Harum Dewi Ingrid Saraswati Bayusena K. Budiartha Kadek Harum Diandika kadek nonik sri wahyuni Komang Gunayanti Ariani Komang Mas Perawati Luh Dini Yasintha Dwiyandari Luh Komang Merawati Made Dita Wahyuni Made Edy Septian Santosa Made Mertha Made Sujana Sujana Meita Trisnawati Mohammad Natsir Mulyawan, I Putu Arya Ni Gusti Putu Wirawati Ni Kadek Meilani Ni Kadek Sri Udayani Ni Ketut Rasmini Ni Ketut Yudastri Ni Luh Ditha Usadi Sumartho Ni Luh Ira Apri Widiyani Ni Luh Putu Purna Yogiswari Ni Luh Putu Sri Purnama Pradnyani Ni Luh Rosa Aprilianti Ni Luh Sari Wagiswari NI MADE DWI RATNADI Ni Made Dwi Ratnadi Ni Made Mas Sendhi Rahayu Ni Nyoman Kristiana Dewi Ni Putu Ayu Lisna Purnamandari Ni Putu Ika Parianti Ni Putu Kiki Kusuma Dewi Ni Putu Mega Darma Yanti Ni Putu Santi Dewantari Ni Putu Trisna Deviani Ni Wayan Jessy Janawati Ni Wayan Utari Ningsih NI Wayan Wiwin Intan Wintari NI WAYAN YUNIASIH Novi Candani P.Ayu Ratna Dewi Putri, Putu Talia Natasia Putu Ayu Putri Sima Putu Ayu Widiari Putu Ayu Yuliantini Putu Budhiyasa Putu Intan Kalvika Sari Putu Karina Riyandari Putu Putri Prawitasari Rantika, Ni Putu Meta Ayu Sagung Agung Dwiyani Sang Ayu Nyoman Trisna Dewi Si Made Ayu Sri Wardani Yasa Sisdiyani, Eka Ardhani Stefanie Novelia Samidjaja Sunitha Devi tamara, elvira Tiara Kusuma Dewi Unggul Pamudi Valda Jeanitta Dwi Putri Wayan Hari Premananda Wiguna Metta Yustia Yudha, Raden Rasya Ihsani

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