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KONEKSI POLITIK, KOMPENSASI EKSEKUTIF, FINANCIAL DISTRESS, KUALITAS AUDIT, DAN MANAJEMEN LABA : STUDI INDONESIA VS THAILAND A.A. Ayu Nur Cintya Apsari; Ni Ketut Rasmini
Buletin Studi Ekonomi VOLUME.28.NO.01.TAHUN.2023
Publisher : Buletin Studi Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/BSE.2023.v28.i01.p03

Abstract

This study aims to obtain empirical evidence regarding the effect of political connections, executive compensation, and financial distress on earnings management with audit quality as a moderating variable in Indonesia and Thailand. This study took place in manufacturing companies listed on the Indonesia Stock Exchange (IDX) and The Stock Exchange of Thailand for the 2016-2020 period with a total sample of 60 samples in Indonesia and 65 samples in Thailand, which were taken using a purposive sampling method. This study uses panel data regression with the STATA application. The results show that political connections in Indonesia and Thailand, as well as executive compensation in Thailand have no effect on earnings management. Executive compensation in Indonesia, as well as financial distress in Indonesia and Thailand have a positive effect on earnings management. Audit quality can weaken the influence of political connections on management in Indonesia. Audit quality is not able to moderate political connections on earnings management in Thailand, executive compensation on earnings management in Indonesia and Thailand, and financial distress on earnings management in Indonesia and Thailand.
Organizational Culture As A Moderation Of Influence Of Professional Commitment And Moral Reasoning On Independent Auditors' Ethical Decisions Gede Mandirta Tama; Gerianta Wirawan Yasa; I Wayan Ramantha; Ni Ketut Rasmini
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 13 No. 1 (2023): March 2023
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v13i1.945

Abstract

This study aims to provide empirical evidence regarding the effect of professional commitment and moral reasoning on ethical decisions and the ability of organizational culture to moderate the effect of professional attention and moral reasoning on ethical decisions. The population of this study was independent auditors of the capital market at KAPs in the East Java and West Java Regions who were actively registered with the OJK. The sampling method used the total sampling technique and obtained a sample of 59 people. The data analysis technique used is the PLS model. The results showed that professional attention has a positive effect on ethical decisions, moral reasoning has a positive effect on ethical decisions, organizational culture strengthens the effect of positive professional attention on ethical decisions, and organizational culture strengthens the effect of positive moral reasoning on ethical decisions.
PENGARUH PENGALAMAN AUDITOR DAN AUDIT CAPACITY STRESS PADA KUALITAS AUDIT DENGAN KOMPETENSI SEBAGAI VARIABEL MEDIASI Ghema Purnama Sari; Ni Ketut Rasmini
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.12.NO.04.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.i04.p02

Abstract

Audit quality is the final result of the audit process in accordance with the audit and reporting standards as well as quality control that has been established, the implementation of auditing practices that can be accounted for by the auditor as a form of professional ethics. This research was conducted at the Public Accounting Firm in Bali Province. The method of determining the research sample is based on the non-probability sampling method with purposive sampling technique. The criteria for selecting the sample are auditors who work in a Public Accounting Firm for at least 1 year, so that 52 auditors are obtained as research respondents. Data were collected through the distribution of questionnaires. The data analysis technique used is path analysis technique. The results of this study conclude that partially the experience of auditor’s audit capacity stress, and competence affect the quality of audits carried out by auditors working at Public Accounting Firms in Bali Province. The results of the study also prove that competence is able to mediate the effect of auditor experience and audit capacity stress on the quality of audits carried out by auditors working at Public Accounting Firms in Bali Province
The Effect of CSR Disclosure on Firm Value with Profitability and Leverage as Moderators Putu Pande R. Aprilyani Dewi; I Putu Sudana; I Dewa Nyoman Badera; I Ketut Rasmini
Indonesian Journal of Sustainability Accounting and Management Vol. 5 No. 1 (2021): June 2021
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v5i1.325

Abstract

This study determines the effect of the corporate social responsibility (CSR) disclosure on firm value. The population of this study is composed of mining companies listed on the Indonesian Stock Exchange from 2016 to 2018. The study used a purposive sampling technique and obtained a sample of 66 companies. Applying moderated regression analysis, the results indicate a positive effect of CSR disclosure on firm value. Furthermore, profitability strengthens this effect on firm value, whereas leverage weakens it. CSR disclosure and its interaction with leverage reveal an influence on firm value. The lower the level of the leverage ratio of a company, the higher the CSR disclosure conducted by it, which subsequently increases firm value. This study contributes to business professionals by confirming that firm value will rise with increased CSR disclosure in financial reports.
Pengaruh Kode Etik Profesi, Love Of Money, Religiusitas Terhadap Persepsi Etis Mahasiswa Dengan Gender Sebagai Pemoderasi Ni Putu Febry Widiantari; Ni Ketut Rasmini
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 1 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i1.8517

Abstract

This research aims to empirically test the influence of professional codes of ethics, love of money, religiosity on students' ethical perceptions with gender as a moderator. The population in this research is all active students of the 2019 accounting study program at Udayana University. The sampling method used in this research is the saturated sampling technique (census) found in NonProbability Sampling. The respondents in this research were 54 active students of the 2019 accounting study program. Data was collected through questionnaires distributed directly to respondents. The data analysis technique used to test the hypothesis in the research is moderated regression analysis (MRA). Moderated regression analysis is a regression analysis that involves moderating variables in building a relationship model. The results of data analysis show that the professional code of ethics and religiosity have a positive effect on students' ethical perceptions, whereas in the research results the love of money variable has a negative effect on students' ethical perceptions, then the gender variable is unable to moderate the relationship between the professional code of ethics, love of money, and religiosity. Accounting students' ethical perceptions. Keywords : Professional Code Of Ethics, Love Of Money, Religiosity, Ethical Perception, Gender.
PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, AKUNTABILITAS, TRANSPARANSI, WHISTLEBLOWING PADA PENCEGAHAN FRAUD DALAM PENGELOLAAN DANA DESA Ni Wayan Sintya Prabawati; Ni Ketut Rasmini
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.13.NO.05.TAHUN.2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EEB.2024.v13.i05.p06

Abstract

Fraud merupakan perbuatan menyimpang atau tindakan melawan hukum yang dilakukan dengan sengaja untuk memperoleh keuntungan pribadi atau kelompok yag dapat merugikan orang lain atau pihak tertentu. Penelitian ini bertujuan mengetahui pengaruh kompetensi sumber daya manusia, akuntabilitas, transparansi, whistleblowing pada pencegahan fraud dalam pengelolaan dana desa. Penelitian ini dilakukan di 6 desa yang ada di Kecamatan Rendang dengan teknik penentuan sampel sampling total atau sensus. responden pada penelitian ini sebanyak 92 orang. Data analisis yang digunakan adalah regresi linier berganda. Hasil dari penelitian ini yaitu kompetensi sumber daya manusia, akuntabilitas, transparansi, whistleblowing berpengaruh positif pada pencegahan fraud dalam pengelolaan dana desa. Implikasi dari penelitian ini adalah dengan adanya kompetensi sumber daya manusia, akuntabilitas, transparansi serta didukung dengan whistleblowing yang memadai maka akan dapat meningkatkan pencegahan fraud dalam pengelolaan dana desa.
Determinants of Accounting Student Readiness to Face the World of Work I Gusti Ngurah Agung Dananjaya; Ni Ketut Rasmini; I Putu Sudana; Putu Agus Ardiana
Jurnal Ilmiah Akuntansi Vol 8 No 2 (2023)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v8i2.65327

Abstract

   In the Indonesian context, the disparity in the quality of university graduates vis-à-vis workforce expectations remains a significant phenomenon. This research sets out to investigate the crucial determinants affecting the readiness of accounting students to navigate the professional realm, focusing on knowledge in the world of work, soft skills, and locus of control. Employing a survey methodology with a questionnaire, data were meticulously analyzed using multiple linear regression through the SPSS program. The findings underscore a positive correlation between knowledge in the world of work, soft skills, locus of control, and the work readiness of accounting students at the Faculty of Economics and Business, Udayana University. Although the overall work readiness scores are commendable, the study advocates for continuous maintenance and improvement initiatives to optimize students' preparedness for the workforce. The implication is that Udayana University, and potentially other educational institutions, could play a pivotal role by actively facilitating activities geared towards enhancing students' workplace skills. By doing so, these institutions contribute not only to academic excellence but also to the practical readiness of graduates for the professional challenges they will encounter in the world of work. 
A Portrait of Tri Kaya Parisudha in Cingkreman (Hofstede's Study of Cultural Dimensions) Eka Putri Suryantari; Ni Luh Putu Wiagustini; I Putu Sudana; Ni Ketut Rasmini
Mudra Jurnal Seni Budaya Vol 39 No 1 (2024)
Publisher : Institut Seni Indonesia Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31091/mudra.v39i1.2637

Abstract

Cultural practices in society are greatly influenced by the extent to which they are able to provide benefits to those who practice them. One of the cultural practices that is still found in the heritage region of the city of Denpasar is called cingkreman. This is a culture-based and family-based financial planning and savings system. Cingkreman is based on an agreement between individuals to join a cingkreman group (sekaa). The period of participation for one period corresponds to the cycle of the Galungan holidays, namely 210 days. The novelty of this research is to bring to the surface the cultural practices that exist in society so that efforts can be made to preserve the tradition of cingkreman. This is qualitative research with an interpretive paradigm that uses an ethnomethodological approach. The aim of this research is to find out how the concept of Tri Kaya Parisudha (moral teaching about personal behavior) is applied to cingkreman and how this practice continues to exist in the midst of society. The data were collected through interviews and focus group discussions (FGDs). The research results show that the Tri Kaya Parisudha concept is practiced in the cingkreman system. The behavior of the members and coordinators of a sekaa, as reflected in the themes resulting from the stages of Garfinkel's analysis, reflects kayika parisudha (good acts), wacika parisudha (good speech), and manacika parisudha (good thought). The foundation of behavior based on these three noble attitudes of Tri Kaya Parisudha is able to produce cultural values which cause the practice of cingkreman to provide benefits to its practitioners. The benefits felt by these actors mean that cingkreman will continue to be practiced, and this is one of the reasons why the carrying out of cingkreman persists amidst technological advances which are slowly eroding existing cultural practices in society. Hofstede's cultural dimensions that are found in the practice of cingkreman include uncertainty avoidance, collectivity, and femininity. The dimension of power differences is not found because, in the practice of cingkreman, there are no differences between the participants in the social strata. Everyone has the same right to join the cingkreman group.
PENGARUH PROFITABILITAS DAN INTENSITAS MODAL PADA PENGHINDARAN PAJAK DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI Komang Tri Paramita; Ni Ketut Rasmini
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.13.NO.09.TAHUN.2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EEB.2024.v13.i09.p10

Abstract

Penelitian ini bertujuan untuk menguji pengaruh profitabilitas dan intensitas modal pada penghindaran pajak dengan ukuran perusahaan sebagai variabel moderasi. Lokasi penelitian adalah perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia tahun 2019-2021. Jumlah sampel yang digunakan dalam penelitian ini sebanyak 21 perusahaan dengan jumlah pengamatan sebanyak 63 yang diperoleh dengan metode purposive sampling. Teknik analisis data yang digunakan dalam penelitian ini adalah teknik Moderated Regression Analysis (MRA). Hasil penelitian menunjukkan profitabilitas berpengaruh negatif pada penghindaran pajak. Intensitas modal berpengaruh positif pada penghindaran pajak. Ukuran perusahaan memperkuat pengaruh profitabilitas pada penghindaran pajak. Ukuran perusahaan memperlemah pengaruh intensitas modal pada penghindaran pajak.
PENGARUH INFLUENCER, MOTIVASI, DAN LITERASI KEUANGAN TERHADAP MINAT INVESTASI SAHAM DI KALANGAN MAHASISWA Ni Putu Novi Wulandari; Ni Ketut Rasmini
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.13.NO.07.TAHUN.2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EEB.2024.v13.i07.p01

Abstract

Berinvestasi di pasar modal yakni satu dari sekian cara berinvestasi bagi seseorang yang ingin mengalokasikan modal yang berlebih serta mampu menjadi pendorong pertumbuhan ekonomi sebuah negara. Tujuan dari penelitian adalah guna melihat pengaruh influencer, motivasi dan literasi keuangan pada minat berinvestasi saham. Penelitian dilakukan pada mahasiswa aktif Prodi Sarjana Akuntansi angkatan 2019 dan 2020 FEB Unud yang sudah menempuh mata kuliah teori pasar modal diperoleh sebanyak 165 mahasiswa. Sampel dipilih menggunakan metode accidental sampling/convenience sampling. Dalam melakukan analisis data mempergunakan analisis regresi linear berganda dengan bantuan aplikasi SPSS. Temuan penelitian memperlihatkan jika influencer, motivasi, dan literasi keuangan secara positif mempengaruhi minat investasi saham. Hal tersebut mengindikasikan jika semakin besar pengaruh influencer teradap mahasiswa, minat mahasiswa dalam berinvestasi cenderung meningkat, jika makin besar pengaruh motivasi terhadap mahasiswa makan semakin besar pula minat mahasiswa dalam berinvestasi, serta makin meningkat kemampuan literasi keuangan mahasiswa akan membuat minat investasi saham juga akan cenderung meningkat
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