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PENGARUH KOMPETENSI PADA AKUNTABILITAS KINERJA INSTANSI PEMERINTAH DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERASI Gede Ary Surya Wardhana; Ni Ketut Rasmini; Ida Bagus Putra Astika
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME 04.NO.09.TAHUN 2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

This research was conducted to examine the performance accountability of government, specifically the government institution of Tabanan regency. The aims of this research are to find out the influence of competency to the performance accountability of government institution and to determine the influence of organizational commitment in strengthening the effects of competency into the performance accountability of government institution. Sampling technique used is saturation sampling. The respondents as many as 41 people. Secondary data used was obtained from the score of the performance accountability evaluation report of Tabanan regency’s government institution in 2013, while the primary data was obtained through questionnaire. The analyzing technique used is Moderated Regression Analysis. Result of the study indicates that competency positive affects on the performance accountability of government institution while organizational commitment strengthening the influence of competency to the performance accountability of the government institution.
PENGARUH STRUKTUR CORPORATE GOVERNANCE PADA YIELD TO MATURITY OBLIGASI MELALUI PERINGKAT OBLIGASI I Gusti Agung Pramesti Dwi Putri; Ni Ketut Rasmini; Ni Putu Sri Harta Mimba
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.06.NO.06.TAHUN 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

This study aims to examine the effect of Corporate Governance (CG) structure on bond Yield To Maturity (YTM) using bond rating as the intervening variable. The population of this research covered all corporate bonds that listed in Indonesia Stock Exchange in 2013 to 2015. The sampling technique is purposive sampling method. Data analysis techniques used in this study is the path analysis. This research proves that institutional ownership, board size, audit committee, and bond rating negatively affects bond YTM. Managerial ownership positively affects bond YTM. Institutional ownership, board size, and audit committee positively affects bond rating. Managerial ownership negatively affects bond ratings. Bond rating shown mediated the association of institutional ownership on bond YTM, the association of board size on bond YTM, and the association of the audit committee on bond YTM. However, bond rating can not mediate the effect of managerial ownership on bond YTM. Keywords: corporate governance structure, bond yield to maturity, bond rating
PENGARUH CORPORATE SOCIAL RESPONSIBILITY PADA PRICE TO BOOK VALUE DENGAN CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI Cokorda Gde Bayu Putra; Ni Ketut Rasmini; Ida Bagus Putra Astika
E-Jurnal Ekonomi dan Bisnis Universitas Udayana Volume.02.No.05.Tahun 2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

Penelitian ini bertujuan menguji pengaruh CSR dan CG pada PBV perusahaan dan menguji pengaruh CG pada hubungan CSR dengan PBV perusahaan perbankan yang listing di BEI. Data diperoleh melalui website www.idx.co.id dan ICMD 2008-2011. Berdasarkan kriteria purposive sampling jumlah sampel 28 bank, dengan menggunakan tahun amatan 2008-2011, sehingga diperoleh jumlah sampel menjadi 112 bank. Pengujian dilakukan dengan analisis faktor dan regresi moderasi. Hasil pengujian menunjukkan bahwa pengungkapan CSR berpengaruh pada PBV, namun CG tidak berpengaruh pada PBV. Disisi lain CG ternyata berpengaruh pada hubungan CSR dengan PBV perusahaan.   Kata Kunci :    Price to Book Value, Corporate Social Responsibility, Corporate Governance.
PENGARUH KUALITAS SISTEM INFORMASI AKUNTANSI PADA PROFITABILITAS LPD I Gusti Ayu Asri Pramesti; I Ketut Budiartha; Ni Ketut Rasmini
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME 04.NO.07.TAHUN 2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

Accounting information system used by Lembaga Perkreditan Desa (LPD) attempt to produce relevant, accurate, and punctually information. The purpose of this research was to prove empirically the effect of quality of accounting information system toward profitability which uncertainty tasks as moderating variable. The population of this research were all LPD operating in Badung Regency in 2012. Sample were selected through proportionate stratified random sampling. While, 94 LPD taken as sample by using of Slovin formula. The respondent were people who directly involved utilizing accounting information system (accounting software). There were 82 questionnaires send back and suitable for analysis. The data were analyzed using Moderating Regression Analysis (MRA). The conclusions of the study are : 1) quality  of accounting information system positively effect toward LPD profitability in Badung Regency, 2) uncertainty tasks as moderating variable weaken the relationship between accounting information system and LPD profitability in Badung Regency.
PENGARUH ROLE STRESSORS PADA BURNOUT AUDITOR DENGAN KECERDASAN EMOSIONAL SEBAGAI VARIABEL PEMODERASI (STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK SE-PROVINSI BALI) Ni Made Wiryathi; Ni Ketut Rasmini; Made Gede Wirakusuma
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.03.NO.05 TAHUN 2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

Burnout is a representation of specific psicologycal stress syndrome which is a negative response that arises as a result of work pressure. The antecedents of burnout are role stressors which consist of role conflict, role ambiguity, and role overload. Previous researchs of the relationship between role conflict, role ambiguity, and role overload with burnout have found inconsistent results. This research was conducted in 2013 and directed to determine the ability of emotional intelligence in moderates the effect of role conflict, role ambiguity, and role overload on auditor's burnout in all public accounting firm in Bali. Samples were taken with a saturated sample method. Data collection was done using questionnaires and dedicated to 105 auditors. The analysis technique used in this study is Moderated Regression Analysis. The instruments have been examined for its validity and reliability. The model also has passed the classical assumptions of regression analysis. Statistical analysis showed that emotional intelligence moderates the influence of role conflict, role ambiguity, and role overload on burnout experienced by auditor at public accounting firm in Bali Province. Statistical tests showed that emotional intelligence is weaken the influence of role conflict, role ambiguity, and role overload on burnout experienced by auditor at public accounting firm in Bali Province. This means that the higher role conflict, role ambiguity, and role overload experienced by auditor at public accounting firm in Bali province, the higher the likelihood of burnout, the auditors who have low emotional intelligence.  
The influence of apparatus competence, leadership style, tri hita karana culture and society participation on the effectiveness of village fund management Ni Ketut Rasmini; Putu Sri Harta Mimba
The Indonesian Accounting Review Vol 11, No 1 (2021): January - June 2021
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v11i1.2046

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This study aims to determine the effect of the apparatus competence, leadership style, Tri Hita Karana culture and society participation on the effectiveness of village fund management. The sample of this study were taken from 100 villages in Tabanan Regency with the number of respondents as many as 300 respondents.   The method for determining the sample were the proportionate stratified random sampling and data collection using a questionnaire. Data were analyzed using multiple linear regression analysis. This study shows that the apparatus competence, leadership style, and society participation have a positive effect on the effectiveness of village fund management. Meanwhile the Tri Hita Karana culture not significantly affect the effectiveness of village fund management. This indicate that the better the apparatus competence, leadership style, and society participation, the better the effectiveness of village fund management..
WORKPLACE SPIRITUALITY MEMODERASI PENGARUH KOMPLEKSITAS TUGAS DAN LOCUS OF CONTROL PADA KINERJA AUDITOR Nyoman Budhi Setya Dharma; Ni Ketut Rasmini
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.11.NO.06.TAHUN.2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (303.804 KB) | DOI: 10.24843/EEB.2022.v11.i06.p09

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The Supreme Audit Agency (BPK) is a high state institution that is free and independent in carrying out its duties. This research was conducted at the BPK RI Representatives of the Province of Bali using primary data obtained from questionnaires. The method of determining the sample using the saturated sample method with respondents obtained as many as 40 people. The data analysis technique used is Moderated Regression Analysis (MRA). The results of the analysis show that task complexity has a negative effect on auditor performance, locus of control has a positive effect on auditor performance, workplace spirituality has a positive effect on auditor performance. The results also show that workplace spirituality weakens the effect of task complexity on auditor performance and workplace spirituality strengthens the effect of locus of control on auditor performance. Suggestions to the leadership of the BPK RI Representatives of the Province of Bali to form a climate of spirituality in the organization by forming a community as a place for sharing among employees so that they can improve their ability to analyze complex tasks.
TECHNOLOGY ACCEPTANCE MODEL DALAM PENGGUNAAN FINANCIAL TECHNOLOGY LENDING PADA GENERASI MILENIAL Ni Wayan Radha Maharseni; Ni Ketut Rasmini; Dodik Ariyanto; Ni Putu Sri Harta Mimba
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.11.NO.05.TAHUN.2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EEB.2022.v11.i05.p13

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This study aims to analyze the factors that influence the actual use of fintech lending in the millennial generation in Central Kalimantan. Fintech lending is a financial service to provides convenience to borrowers by using technology and the internet. The population in this study were all fintech lending users in Central Kalimantan who were registered with the OJK, with a total sample of 400 respondents who were determined based on purposive sampling. The type of data used is primary data collected through the distribution of questionnaires using a 4-point Likert scale. The data analysis technique used is the Partial Least Square (PLS) approach. The results showed that perceived usefulness, perceived ease of use, social influence, and habits had a positive and significant effect on the actual use of fintech lending. On the other hand, perceptions of risk, confidentiality, and trust have no significant effect on the actual use of fintech lending. Researchers suggest for fintech lending service providers continue to update facilities and reduce technological complexity to make it easier to use. The service provider also improves system security to be able to prevent the risk of crime. For further researchers, it is recommended to consider using models other than TAM because there are many models for the acceptance and use of information technology.
The Influence of Love of Money and Machiavellian Towards Fraud with Faith of Karma Phala as Moderation I Made Pradnyana Paradila Pradnyana; I Ketut Sujana; Anak Agung Gde Putu Widanaputra; Ni Ketut Rasmini
Jurnal Ilmiah Akuntansi Vol 7 No 2: December 2022
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v7i2.49672

Abstract

This study aims to analyze the effect of love of money and machiavellian on fraud, as well as to test whether belief in karma phala can weaken this influence. This research was conducted on LPD administrators in Buleleng Regency with a total sample of 213 respondents, which were analyzed by SEM PLS 3.0. The results showed that love of money and machiavellian positively affect fraud. This means that the more the love of money and machiavellian possessed by the LPD management, the higher the tendency to commit fraud. Belief in karma phala can weaken the influence of the love of money and machiavellian on fraud. This means that the attitude of love of money and machiavellian accompanied by the practice of good karma phala can reduce the negative influence of the love of money and machiavellian on fraud.
RELEVANSI NILAI INFORMASI AKUNTANSI DAN MODAL INTELEKTUAL PADA PERUSAHAAN INDEKS LQ45 DI BURSA EFEK INDONESIA Ni Wayan Lilik Eka Putri; Ni Ketut Rasmini
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.12.NO.01.TAHUN.2023
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EEB.2023.v12.i01.p09

Abstract

This study aims to analyze the value relevance of accounting which proxied with earnings per share (EPS) and book value per share (BVPS) as well as value relevance of intellectual capital information. The test was carried out on companies that are members of the LQ45 Index Listed on the Indonesia Stock Exchange (IDX) during the 2018-2020 period. The sample selection used purposive sampling technique. The data collection method in this research is the documentation method. Data were analyzed using multiple linear regression analysis. This study found that earnings per share (EPS) and book value per share (BVPS) as well as intellectual capital information has value relevance. This research can support signal theory, clean surplus theory, and resource based theory (RBT) related to the relevance of the value of earnings per share (EPS) and book value per share (BVPS) as well as intellectual capital information. The research has implications for all parties who need information regarding value relevance of earnings per share (EPS) and book value per share (BVPS) as well as intellectual capital information of companies incorporated in the LQ45 Index
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 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 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 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 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 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 Aristya Adi Wasita putu gede wisnu permana Putu Isma Suyanti Wirantini Putu Martini 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