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DETERMINANTS OF INTENTION TO DO WHISTLEBLOWING IN BANK PEREKONOMIAN RAKYAT Astuti, Ni Putu Ayu Purnama; Suartana, I Wayan; Rasmini, Ni Ketut
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 6 (2024): November 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i6.801

Abstract

Whistleblowing is when someone speaks up to expose wrongdoing within an organization, with the goal of protecting it from illegal or unethical behavior. The act of whistleblowing is driven by a deep personal motivation to protect an organization from engaging in illegal activities. This intention can arise due to several factors. This research seeks to analyze on how organizational dedication, individual sacrifices, and ethical thinking impact an individual's decision to report misconduct. This study was conducted at 21 Head Offices of PT Bank Perekonomian Rakyat throughout Denpasar City. A survey was conducted by distributing a questionnaire directly to the participants for collecting data Respondents were selected from employees in the compliance, accounting, teller, credit, and internal auditor divisions, so that the total was 105 respondents. Of the 105 questionnaires distributed, only 92 respondents' answers met the requirements for further analysis using multiple linear regression. The findings of this research reveal that being committed to an organization can increase the likelihood of whistleblowing, while bearing personal costs can also increase the likelihood of whistleblowing. Additionally, moral reasoning does not seem to have an impact on the whistleblowing intention.
Environmental, Social, and Governance Performance and Stock Returns: Empirical Evidence on the Value Relevance of Sustainability Disclosure Rossalina, Ni Luh Ade Meina; Sukartha, P. D'Yan Yaniartha; Ni Ketut Rasmini
E-Jurnal Akuntansi Vol. 35 No. 10 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i10.p01

Abstract

This study investigates the relationship between environmental, social, and governance (ESG) performance both at the aggregate level and across its individual pillars and stock returns of firms listed on the Indonesia Stock Exchange over the 2019–2023 period. The research population comprises all publicly traded companies, with a final sample of 3,952 firm-year observations selected using a purposive sampling method. Data were sourced from Refinitiv Eikon and complemented with information from company financial statements. To assess the relationship between ESG performance and market outcomes, multiple linear regression analysis was employed. The empirical findings reveal a negative association between overall ESG performance and stock returns, a pattern that also holds for each of the ESG dimensions individually (environmental, social, and governance).
The Influence of Love of Money, Morality, and the Whistleblowing System on the Tendency of Accounting Fraud Ni Wayan Angellin; Ni Ketut Rasmini
E-Jurnal Akuntansi Vol. 35 No. 9 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i09.p11

Abstract

The tendency for accounting fraud is an unlawful act that can harm the organization. To avoid accounting fraud, organizations need to pay attention to the factors that influence the tendency of accounting fraud. The purpose of this research is to determine the influence of love of money, morality, and the whistleblowing system on the tendency for accounting fraud. This research was conducted at the Village Credit Institution in Gianyar Regency with respondents, two supervisory bodies, the chairman, and one staff member, namely the cashier. The number of samples used was 292 people, using the proportationate stratified random sampling method. Data collection was carried out using a questionnaire analyzed with SEM PLS4.0. The results of this research show that love of money has a positive effect on the tendency for accounting fraud, while morality and the whistleblowing system have a negative effect on the tendency of accounting fraud. This means that a person's high love of money can increase fraud, whereas high levels of morality and the implementation of a good reporting system can minimize the tendency for accounting fraud to occur in LPD financial management.
KOMPONEN FRAUD HEXAGON THEORY PADA INDIKASI KECURANGAN LAPORAN KEUANGAN PERUSAHAAN I Dewa Ayu Cintya Dhamayanti; Ni Ketut Rasmini
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.14.NO.12.TAHUN.2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EEB.2025.v14.i12.p08

Abstract

Penelitian ini bertujuan untuk menguji pengaruh elemen fraud hexagon terhadap indikasi kecurangan laporan keuangan pada perusahaan sektor properti dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2021–2023. Variabel yang dianalisis mencakup financial stability, external pressure, nature of industry, change in auditor, change of director, frequent number of CEO picture, dan political connection. Indikasi kecurangan laporan keuangan diukur menggunakan model F-Score dari Dechow et al. (2011). Penelitian ini menggunakan pendekatan kuantitatif dengan analisis regresi data panel dan teknik purposive sampling. Sampel terdiri dari 83 perusahaan dengan total 230 observasi. Analisis data dilakukan menggunakan perangkat lunak STATA MP17. Hasil uji Chow dan Lagrange Multiplier menunjukkan bahwa model yang paling tepat adalah Common Effect Model (CEM). Hasil penelitian menunjukkan bahwa financial stability dan frequent number of CEO picture berpengaruh positif pada indikasi kecurangan laporan keuangan, sedangkan change of director berpengaruh negatif. Variabel lainnya tidak menunjukkan pengaruh signifikan. Temuan ini memperkuat peran tekanan internal dan karakteristik manajemen dalam memicu fraud, serta menunjukkan keterbatasan beberapa elemen fraud hexagon dalam konteks industri tertentu. Penelitian ini memberikan kontribusi teoretis terhadap pengujian model fraud hexagon dan implikasi praktis bagi regulator, manajemen, auditor, dan investor dalam meningkatkan kewaspadaan dan deteksi dini terhadap kecurangan laporan keuangan.     This study aims to examine the influence of fraud hexagon elements on the indication of financial statement fraud in property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) during the period of 2021–2023. The variables analysed include financial stability, external pressure, nature of industry, change in auditor, change of director, frequent number of CEO pictures, and political connection. The indication of financial statement fraud is measured using the F-Score model developed by Dechow et al. (2011). This research employs a quantitative approach using panel data regression analysis and purposive sampling technique. The sample consists of 83 companies with a total of 230 observations. The data analysis was conducted using STATA MP17 software. Chow test and Lagrange Multiplier test results indicate that the most appropriate model is the Common Effect Model (CEM). The findings reveal that financial stability and frequent number of CEO pictures have a positive effect on financial statement fraud indications, while change of director has a negative effect. Other variables do not show significant effects. These findings reinforce the role of internal pressure and managerial characteristics in triggering fraud, and highlight the limitations of certain fraud hexagon elements in specific industry contexts. This study contributes theoretically to the testing of the fraud hexagon model and provides practical implications for regulators, management, auditors, and investors in enhancing awareness and early detection of financial statement fraud.
FINANCIAL STATEMENT FRAUD DALAM PERSPEKTIF FRAUD HEXAGON PADA PERUSAHAAN SEKTOR TRANSPORTASI DAN LOGISTIK DI BEI Putu Melia Utami Putri; Ni Made Dwi Ratnadi; I Ketut Suryanawa; Ni Ketut Rasmini
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.14.NO.10.TAHUN.2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EEB.2025.v14.i10.p01

Abstract

Penelitian ini bertujuan untuk mengkaji secara empiris pengaruh pressure, rationalization, opportunity, capability, ego, dan collusion pada financial statement fraud. Sampel pada penelitian ini adalah perusahaan sektor transportasi dan logistik yang terdaftar di BEI pada periode 2020-2023. Metode penentuan sampel dalam penelitian ini adalah non-probability sampling dan adapun teknik penarikan sampel adalah purposive sampling,  dengan 104 observasi. Analisis data penelitian menggunakan analisis regresi linier berganda. Berdasarkan hasil analisis dapat diperoleh simpulan bahwa rationalization berpengaruh positif pada financial statement fraud, sedangkan pressure, opportunity, capability, ego, serta collusion tidak berpengaruh pada financial statement fraud. Penelitian ini memberikan bukti secara empiris mengenai teori fraud hexagon dalam mengidentifikasi faktor-faktor yang mempengaruhi seseorang dalam melakukan tindakan fraud, terutama financial statement fraud. Implikasi dari penelitian ini adalah peningkatan strategi pengawasan internal untuk perusahaan sektor transportasi dan logistik sehingga dapat mengambil langkah-langkah preventif yang tepat dan efektif dalam mencegah tindakan fraud.This study aims to examine empirically the effect of pressure, rationalization, opportunity, capability, ego, and collusion on financial statement fraud. The sample in this study is transportation and logistic sector companies listed on the Indonesia Stock Exchange in 2020-2023. The method of determining the sample in this study is non-probability sampling with sampling techniques using purposive sampling, with a total sample of 26 companies with 104 observations. Data analysis using multiple linear regression analysis. The research findings indicate that rationalization has a positive effect on financial statement fraud, pressure has no effect on financial statement fraud, opportunity has no effect on financial statement fraud, capability has no effect on financial statement fraud, ego has no effect on financial statement fraud, and collusion has no effect on financial statement fraud. This research provides empirical evidence regarding the fraud hexagon theory in identifying factors that influence a person in committing fraud, especially financial statement fraud. The implication of this research is an increase in internal control strategies for transportation and logistics sector companies so that they can take appropriate and effective preventive measures in preventing fraud.
INTELLECTUAL CAPITAL AS A DRIVER OF SUSTAINABILITY AMONG SOCIAL ENTREPRENEURS Ni Putu Sri Harta Mimba; Ni Ketut Rasmini; I.G.A.M. Asri Dwija Putri; Putu Agus Ardiana; Ida Ayu Ary Putri Adnyani
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 8 No 2 (2025): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Desember 2025
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v8i2.790

Abstract

Social entrepreneurs drive inclusive development but face financial, institutional, and risk-related barriers. This study investigates how intellectual capital (IC)—human, structural, and relational—supports the sustainability of social enterprises in Bali, Indonesia. Using survey data from 100 entrepreneurs analysed with PLS-SEM, the results show that perceived barriers are insignificant, while risks negatively affect sustainability. IC has a positive direct impact but no moderating effect, indicating that it acts as an independent driver. The study contributes to the understanding IC’s role in resource-constrained contexts and recommends strengthening capacity-building and ecosystem support to enhance sustainable enterprise performance.
DETERMINANTS OF INTENTION TO DO WHISTLEBLOWING IN BANK PEREKONOMIAN RAKYAT Astuti, Ni Putu Ayu Purnama; Suartana, I Wayan; Rasmini, Ni Ketut
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 6 (2024): November 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i6.801

Abstract

Whistleblowing is when someone speaks up to expose wrongdoing within an organization, with the goal of protecting it from illegal or unethical behavior. The act of whistleblowing is driven by a deep personal motivation to protect an organization from engaging in illegal activities. This intention can arise due to several factors. This research seeks to analyze on how organizational dedication, individual sacrifices, and ethical thinking impact an individual's decision to report misconduct. This study was conducted at 21 Head Offices of PT Bank Perekonomian Rakyat throughout Denpasar City. A survey was conducted by distributing a questionnaire directly to the participants for collecting data Respondents were selected from employees in the compliance, accounting, teller, credit, and internal auditor divisions, so that the total was 105 respondents. Of the 105 questionnaires distributed, only 92 respondents' answers met the requirements for further analysis using multiple linear regression. The findings of this research reveal that being committed to an organization can increase the likelihood of whistleblowing, while bearing personal costs can also increase the likelihood of whistleblowing. Additionally, moral reasoning does not seem to have an impact on the whistleblowing intention.
PENGARUH PENGENDALIAN INTERNAL, KESESUAIAN KOMPENSASI, DAN MORALITAS INDIVIDU PADA KECENDERUNGAN KECURANGAN (FRAUD) AKUNTANSI Komang Mega Yulian Tari; Ni Ketut Rasmini
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.15.NO.02.TAHUN.2026
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EEB.2026.v15.i02.p09

Abstract

Tujuan penelitian ini ialah untuk menyelidiki secara eksperimental bagaimana moralitas individu, kontrol internal, dan gaji yang memadai mempengaruhi kecenderungan untuk melakukan kecurangan akuntansi. Sebanyak 57 koperasi simpan pinjam di Kota Denpasar menjadi objek penelitian ini. Sampel studi terdiri dari 228 responden, termasuk ketua, manajer, supervisor, dan staf di departemen keuangan koperasi, yang dipilih menggunakan metode sampling probabilitas dan sampling acak berstrata proporsional. Analisis regresi linier berganda dipakai selaku metode analisis data. Hasil studi menampakan jika kecenderungan melakukan kecurangan akuntansi dipengaruhi secara negatif oleh kontrol internal, imbalan yang memadai, dan moralitas pribadi. Penelitian ini memiliki implikasi teoritis dan praktis. Secara teoritis, studi ini cukup menunjang riset-riset lain terkait kecenderungan kecurangan (fraud) akuntansi dengan teori yang digunakan, yaitu Fraud Hexagon Theory dan Theory of Planned Behavior. Secara praktis, studi ini bisa dipakai selaku pertimbangan bagi koperasi simpan pinjam untuk memaksimalkan kegiatan aktivitas pengendalian, meningkatkan kesesuaian kompensasi, dan meningkatkan moralitas individu bagi pengurus, pengawas, maupun karyawan serta menggencarkan gerakan anti-fraud.     The purpose of this study is to experimentally investigate how individual morality, internal control, and adequate salaries influence the tendency to commit accounting fraud. A total of 57 savings and loan cooperatives in Denpasar City were the subjects of this study. The study sample consisted of 228 respondents, including chairpersons, managers, supervisors, and staff in the finance department of the cooperatives, selected using probability sampling and stratified random sampling. Multiple linear regression analysis was used as the data analysis method. The results of the study show that the tendency to commit accounting fraud is negatively influenced by internal control, adequate compensation, and personal morality. This study has theoretical and practical implications. Theoretically, this study supports other studies related to the tendency of accounting fraud using the theories used, namely the Fraud Hexagon Theory and the Theory of Planned Behavior. Practically, this study can be used as a consideration for credit unions to maximize control activities, improve compensation alignment, enhance individual morality among managers, supervisors, and employees, and intensify anti-fraud initiatives.
TIPE INDUSTRI DAN KEPEMILIKAN INSTITUSIONAL PADA PENGUNGKAPAN EMISI KARBON DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI Ni Wayan Ratna Sari; Ni Ketut Rasmini
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.15.NO.02.TAHUN.2026
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EEB.2026.v15.i02.p01

Abstract

Perubahan iklim mengharuskan perusahaan untuk lebih terbuka dalam melaporkan emisi karbon sebagai wujud tanggung jawab terhadap lingkungan. Penelitian ini menggunakan teori legitimasi untuk menjelaskan pengaruh tipe industri serta kepemilikan institusional terhadap pengungkapan emisi karbon, dengan profitabilitas sebagai variabel moderasi. Tujuan dari penelitian ini adalah menganalisis bagaimana tipe industri dan kepemilikan institusional mempengaruhi tingkat pengungkapan emisi karbon perusahaan, serta mengkaji peran moderasi profitabilitas dalam hubungan tersebut. Pendekatan kuantitatif diimplementasikan melalui data sekunder dari 156 perusahaan yang terdata dalam Bursa Efek Indonesia tahun 2023. Studi ini menerapkan teknik analisis berupa Moderated Regression Analysis (MRA). Hasil menandakan adanya pengaruh yang signifikan pada tipe industri terhadap pengungkapan emisi karbon, sementara kepemilikan institusional tidak berpengaruh secara signifikan. Profitabilitas terbukti menguatkan hubungan antara kepemilikan institusional dengan pengungkapan emisi karbon, namun memperlemah hubungan antara tipe industri dan pengungkapan emisi karbon. Temuan ini menghasilkan implikasi strategis bagi perusahaan dalam perumusan strategi keberlanjutan serta bagi regulator dalam menyusun kebijakan pelaporan lingkungan yang lebih komprehensif.   Climate change requires companies to be more transparent in reporting carbon emissions as a form of environmental responsibility. This study uses legitimacy theory to explain the influence of industry type and institutional ownership on carbon emission disclosure, with profitability as a moderating variable. The purpose of this study is to analyze how industry type and institutional ownership influence the level of corporate carbon emission disclosure and to examine the moderating role of profitability in this relationship. A quantitative approach was implemented using secondary data from 156 companies listed on the Indonesia Stock Exchange in 2023. This study employed Moderated Regression Analysis (MRA) as an analytical technique. The results indicate a significant influence of industry type on carbon emission disclosure, while institutional ownership has no significant effect. Profitability is shown to strengthen the relationship between institutional ownership and carbon emission disclosure, but weakens the relationship between industry type and carbon emission disclosure. These findings have strategic implications for companies in formulating sustainability strategies and for regulators in developing more comprehensive environmental reporting policies.
Co-Authors A.A Pt. Agung Mirah Purnama Sari A.A. Ayu Nur Cintya Apsari Adisti Maharani Krisna Alifa Nur Rohmawati Alit Wahyuningsih Anak Agung Gde Putu Widanaputra Anak Agung Gede Rama Sayudha Astuti, Ni Putu Ayu Purnama Ayu Kristina Dewi Bayu Sadhana Putra Cahyani Nuswandari Cok Krisna Yudha Cokorda Gde Bayu Putra David Chandra Delsi Nia Sarca Desak Putu Putri Pramesti Dewa Gede Wirama Dewa Made Adi Kesuma Yudha Dewa Nyoman Badera DODIK ARIYANTO Dyasnita, Kadek Dinda Edwin Wijaya Eka Putri Suryantari Elya Vikana Suari Fitri Yanti Gayatri Gayatri Gde Herry Sugiarto Asana Gede Ary Surya Wardhana Gede Mandirta Tama Gerianta Wirawan Yasa Ghema Purnama Sari Gusti Ayu Surya Rosita Dewi Hadi Wiranatha I Dewa Ayu Cintya Dhamayanti I Dewa Gde Ngurah Dananjaya I Gde Ary Wirajaya I Gst. Agung Pramesti Dwi Putri I Gusti Agung Ayu Ngr. Garnetia Pramanita I Gusti Agung Oka Sudeva I Gusti Ayu Asri Pramesti I Gusti Ayu Made Asri Dwija Putri I Gusti Ayu Nyoman Budiasih I Gusti Ngurah Abiana I Gusti Ngurah Agung Dananjaya I Gusti Ngurah Agung Suaryana I Gusti Ngurah Gede Bali Sakhya Prawira I Kadek Rian Mahendra I Ketut Sujana I Ketut Sujana I Ketut Suryanawa I Ketut Yadnyana I Made Agus Suma Arta I Made Dwi Primantara I Made Endra Lesmana Putra I Made Hendra Setiawan I Made Pradnyana Paradila Pradnyana I Made Yoga Darma Putra I Nyoman Setiyadi I Putu Doni Aditya Setiawan I Putu Indra Pradnya Paramartha I Putu Sudana I PUTU SUDANA I Wayan Ramantha I Wayan Suartana I Wayan Yoghi Widhiartha Pratama I.G.A.M. Asri Dwija Putri Ida Ayu Ary Putri Adnyani Ida Ayu Ary Putri Adnyani Ida Ayu Intan Suryadewi Ida Ayu Nadia Asawista Rajeswari Ida Bagus Putra Astika Indra Alie Wijaya K. Budiartha Kadek Dwiyani Ciptana Putri Komang Ayu Wulandari Komang Mega Yulian Tari Komang Tri Paramita Luh Anggi Bellyanti Luh Ayu Alita Ermayanthi Luh Mas Gia Apriliani Luh Pande Eka Setiawati Made Arie Wahyuni Made Gede Wirakusuma Made Laksmi Cintya Pucangan Monica Krissindiastuti Mungky Felicia Narista Aninda Prynni, Ni Made Ni Kadek Ayu Semitayani Ni Kadek Budi Arsani Ni Kadek Intan Karunia Listyanti Ni Ketut Putri Pramesti Dewi Ni Komang Nindya Anjani Ariella Ni Luh Ayu Suarningsih Ni Luh Mega Pratiwi NI LUH PUTU HERAWATI SUCANDRA Ni Luh Putu Mita Miati Ni Luh Putu Wiagustini Ni Luh Putu Wiagustini Ni Luh Supadmi Ni Luh Supadmi Ni Made Aristawati Ni Made Dwi Pratiwi Sura Ni Made Dwi Ratnadi Ni Made Dyana Amritaloka Ni Made Rahindayati Ni Made Wasasih Ni Made Wiryathi Ni Nyoman Wahyu Suryani Ni Putu Ayu Dewi Yanti Ni Putu Bella Novindra Ni Putu Febry Widiantari Ni Putu Ira Prananti Ni Putu Novi Wulandari Ni Putu Pradina Mas Jaya Ningrum Ni Putu Putri Aryantika Ni Putu Sri Harta Mimba Ni Wayan Angellin Ni Wayan Desi Riani Ni Wayan Dewi Anggreni Ni Wayan Dian Purwanti Ni Wayan Lilik Eka Putri Ni Wayan Radha Maharseni Ni Wayan Ratna Sari Ni Wayan Rita Ardina Yanti Ni Wayan Sintya Prabawati Ni Wyn Aryawati Dewi Dinajayanti Nyoman Budhi Setya Dharma Nyoman Triyadi Agustiawan Nyoman Yudha Astriayu Widyari Opyandari Dharsini Kori P. D’yan Yaniartha Sukartha Pande Putu Diah Maharani Putu Adnyana Putra Putu Agus Ardiana Putu Agus Ardiana Putu Aristya Adi Wasita putu gede wisnu permana Putu Isma Suyanti Wirantini Putu Martini Putu Melia Utami Putri Putu Purnama Dewi Putu Riesty Masdiantini Putu Venny Yunita Putu Yulia Hartanti Praptika Rossalina, Ni Luh Ade Meina Sang Ayu Putu Puji Astuti Sukartha, P. D'yan Yaniartha Tisyri Manuella Kristantri Virra Indah Perdanawati Wayan Eny Mariani Wulan Sepvita Sari Yuliana Tolo