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PENGARUH PENGENDALIAN INTERN, LOYALITAS DAN INTEGRITAS MANAJEMEN PADA PERILAKU ETIS KARYAWAN PT. ORINDO ALAM AYU DENPASAR Ni Wyn Aryawati Dewi Dinajayanti; Ni Ketut Rasmini
E-Jurnal Akuntansi Vol 17 No 1 (2016)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

The intention from this research is for anatomize the influence in internal control, loyalty and integrity in management on the ethical behavior of employees of PT. Orindo Alam Ayu Denpasar branch. The data usedin this study aresecondary and primary data. Methods of sampling using purposive sampling method. Data that meets the criteria as much as 40 samples. Technica lanalysis of the data used in that research is multiple linear regression analysis. The result showed that internal control, loyalty and integrity of management influence on the ethical behavior of employees. This means that effective internal control, high loyalty and integrity of good management in the company may affect the ethical behavior of employees in a goverment.
FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN YANG TERDAFTAR DI BEI Mungky Felicia; Ni Ketut Rasmini
E-Jurnal Akuntansi Vol 12 No 2 (2015)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

Corporate Social Responsibility (CSR) is a corporate responsibility not only to its owners or shareholders but also to the relevant stakeholders and / or affected by the existence of the company. The purpose of this study was to determine the effect of firm size, profitability, leverage, and the type of company to theidisclosure policy oficorporate socialiresponsibility (CSR) to theicompanies listediin IndonesiaiStockiExchange. Theipopulation of this study is manufacturing companies listed in Indonesia Stock Exchange during the period 2010-2012. Data collected by purposive sampling method, as many as 73 companies obtained a sample of. Analysis using multipleilineariregression. The analysisishowed thatithe variables of firm size, profitability, leverage and influence the type of corporate disclosure policy of Corporate Social Responsibility (CSR) on manufakur companies listed in Indonesia Stock Exchange in the year 2010 to 2012.
Perbedaan Earnings Management pada Pergantian Chief Executive Officer pada Perusahaan Manufaktur yang Terdaftar di BEI Ayu Kristina Dewi; Ni Ketut Rasmini
E-Jurnal Akuntansi Vol 23 No 2 (2018)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2018.v23.i02.p24

Abstract

Salah satu informasi yang terdapat dalam laporan keuangan adalah informasi mengenai laba perusahaan. Informasi laba sebagai bagian dari laporan keuangan sering menjadi target rekayasa melalui tindakan oportunis manajemen untuk memaksimumkan kepuasannya. Perilaku manajemen untuk mengatur laba sesuai keinginannya dikenal dengan earnings management. Faktor yang mempengaruhi praktik earnings management adalah pergantian chief executive officer. Penelitian ini bertujuan untuk mendapatkan bukti empiris mengenai perbedaan earnings management pada pergantian chief executive officer. Penelitian ini dilakukan pada perusahaan manufaktur yang terdafatar di Bursa Efek Indonesia Tahun 2012-2016. Metode penentuan sampel yang digunakan adalah menggunakan purposive sampling. Jumlah perusahaan yang memenuhi kriteria adalah 34 perusahaan amatan. Teknik analisis data yang digunakan yaitu uji beda Independent Sample t-test. Berdasarkan hasil penelitian, diketahui bahwa CEO lama periode akhir masa jabatanya terbukti melakukan earnings management yang cenderung menaikkan laba (income increasing), dan juga CEO baru periode awal masa jabatannya terbukti melakukan earnings management yang cenderung dengan menurunkan laba (income decreasing). Kata kunci: Earnings Management, Chief Executive Officer
Faktor-faktor yang Mempengaruhi Terjadinya Kecenderungan Kecurangan (Fraud) pada Lembaga Perkreditan Desa Kecamatan Kuta Selatan Ni Kadek Intan Karunia Listyanti; P. D’yan Yaniartha Sukartha; Ni Ketut Rasmini
E-Jurnal Akuntansi Vol 34 No 6 (2024)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2024.v34.i06.p13

Abstract

The purpose of this research was to examine the effect of the effectiveness of internal control, religiosity, ethical behavior, and whistleblowing to fraud tendencies. This research was conducted at t LPD in South Kuta District, totaling 9 LPDs with a total of 86 employees as respondents. Purposive sampling technique is used as a technique in sampling using a questionnaire. The findings of this study are that the effectiveness of internal control, religiosity, and ethical behavior partially had a negative effect on the fraud tendencies, while whistleblowing had no effect on the fraud tendencies. This research provides input and considerations for the leadership of the South Kuta District LPD which are expected to increase the effectiveness of internal control, religiosity, ethical behavior, and implement whistleblowing to prevent the occurrence of a tendency of fraud. Keywords: Internal Control Effectiveness; Religiosity; Ethical Behavior; Whistleblowing; Fraud Tendencies.
Reaksi Pasar atas Pengumuman Penurunan Bank Indonesia 7-Day Reverse Repo Rate Anak Agung Gede Rama Sayudha; Ni Ketut Rasmini
E-Jurnal Akuntansi Vol 31 No 8 (2021)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2021.v31.i08.p03

Abstract

The purpose of this study is to investigate the reaction of the Indonesian capital market to the announcement of a reduction in the Bank Indonesia 7-Day Reverse Repo Rate on the property and banking sectors. This study employs an event study with a seven-day observation period. The sampling technique used was the purposive sampling technique. The sample size for the banking sector was 32 companies, and the sample size for the property sector was 30 companies. Anomaly returns were used to gauge market reaction. The researchers used the paired samples t-test and the Wilcoxon signed rank test to analyze the data. The results for both sectors revealed that no market reaction was detected as a result of the announcement. This may be caused by investors thought that the announcement can’t affect the company's performance in short term and also considering the other sentiments. Keywords: BI 7-Day Reverse Repo Rate; Event Study; Abnormal Return; Market Reaction.
Pengendalian Internal, Asimetri Informasi, Integritas, Dan Budaya Organisasi Pada Kecurangan Akuntansi Ida Ayu Nadia Asawista Rajeswari; Ni Ketut Rasmini
E-Jurnal Akuntansi Vol 32 No 6 (2022)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2022.v32.i06.p08

Abstract

This study aims to determine the effect of internal control, information asymmetry, integrity, and organizational culture on accounting fraud at PT. Regional Development Bank Bali Klungkung Branch Office. The research sample was 52 respondents using purposive sampling method. Technical analysis of the research using multiple linear regression analysis. The results of the study show that internal control, integrity, and organizational culture have a negative effect on accounting fraud, while information asymmetry has a positive effect on accounting fraud. The study provides input implications for considering the placement of employees in accordance with their competencies in each work unit in an effort to minimize the occurrence of accounting fraud. Keywords: Accounting Fraud; Internal Control; Information Asymmetry; Integrity; Organizational Culture.
PENGARUH LOCUS OF CONTROL, INTEGRITAS, DUE PROFESIONAL CARE DAN KEAHLIAN AUDIT PADA KUALITAS AUDIT Desak Putu Putri Pramesti; Ni Ketut Rasmini
E-Jurnal Akuntansi Vol 17 No 2 (2016)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

The purpose of this study was to examine the effect of locus of control, integrity, due professional care and expertise audit on audit quality (case studies on public accounting firm in Bali. The study was conducted at all offices of the Office of Public Accountants in Bali of nine offices in 2015 , with the number of auditors as many as 89. in this study using saturated sample. the data analysis technique used is multiple linear regression analysis. Based on the analysis, it is known that the locus of control, integrity, diligence audit professional care and expertise effect on audit quality in Public Accounting Firm in Bali. the variable locus of control, integrity, diligence audit professional care and expertise to contribute as much as 83.4 percent on audit quality, while the remaining 16.6 percent is influenced by other variables not included in the model study.
Pengaruh Akuntabilitas, Transparansi, dan Partisipasi Masyarakat Pada Efektivitas Pengelolaan Dana Desa I Made Yoga Darma Putra; Ni Ketut Rasmini
E-Jurnal Akuntansi Vol 28 No 1 (2019)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2019.v28.i01.p06

Abstract

The effectiveness of managing village funds is necessary to be able to run the village government well. Factors that influence the effectiveness of village fund management including accountability, transparency, and community participation. This study aims to determine the effect of accountability, transparency, and community participation on the effectiveness of village fund management in the Abiansemal District of Badung Regency. The sample of this study was 18 villages in Abiansemal Subdistrict with 72 respondents. The sample selection method used a purposive sampling method, data was collected using a questionnaire. Data were analyzed using multiple linear regression analysis. The results of this study indicate that accountability, transparency, and community participation have a positive effect on the effectiveness of village fund management in the Abiansemal District of Badung Regency. This shows that the better the accountability, transparency, and community participation, the better the management of village funds in Abiansemal Subdistrict, Badung Regency. Keywords: Accountability, transparency, community participation, effectiveness of village fund management.
PENGARUH KEMUDAHAN PENGGUNAAN, PERSEPSI KEGUNAAN, DAN COMPUTER SELF EFFICACY PADA MINAT PENGGUNAAN E-SPT Ni Putu Bella Novindra; Ni Ketut Rasmini
E-Jurnal Akuntansi Vol 19 No 2 (2017)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

The purpose of this study was to test the effect of ease of use, perceived usefulness, and computer self efficacy in interest in the use of e-SPT. The population in this study is the taxpayer effectively on KPP Pratama Badung Utara with total 3076 Taxpayer. Based on the population, the sample in this study is 97 Taxpayers are calculated using the formula Slovin. The data collection technique used was accidental sampling in accordance with the criteria of sampling. Data analysis technique used is multiple linear regression. The result shows that the ease of use positively influence the interest of e-SPT usage, perception of usefulness positively influence the interest of e-SPT usage, and computer self efficacy positively influence the interest of e-SPT usage.
Exploring the Impact of Awareness, Tax Amnesty, and Socialization Efforts on Motor Vehicle Tax Compliance I Wayan Yoghi Widhiartha Pratama; Ni Ketut Rasmini; Ni Luh Supadmi; I Ketut Sujana
E-Jurnal Akuntansi Vol 34 No 11 (2024)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2024.v34.i11.p12

Abstract

As governmental needs for funds increase alongside developmental demands, there is a concerning lag in taxpayer compliance, especially noted in the context of rising vehicle registrations. This study aims to examine the impact of awareness, tax amnesty, and tax socialization on motor vehicle taxpayer compliance at the Badung SAMSAT Office. The sample comprised 100 registered motor vehicle taxpayers from the Badung Regency SAMSAT Office in 2022. Results indicate that tax socialization, tax amnesty, and taxpayer awareness significantly enhance compliance with motor vehicle tax obligations at the Badung SAMSAT Office. This research contributes to the literature by providing empirical insights into how awareness, tax relief, and tax socialization influence motor vehicle taxpayer compliance at the specified location.
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