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All Journal E-Jurnal Ekonomi dan Bisnis Universitas Udayana
Ni Nengah Lasmini
Fakultas Ekonomi Bisnis Dan Humaniora Program Studi Akuntansi Universitas Dhyana Pura
Economics, Econometrics & Finance Education

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APAKAH LAPORAN KEUANGAN BERMANFAAT BAGI UMKM? PERAN KULTUR ORGANISASI DAN TEKNOLOGI INFORMASI Luh Diah Citra Resmi Cahyadi; Ni Nengah Lasmini
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.08.NO.11.TAHUN 2019
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (599.616 KB) | DOI: 10.24843/EEB.2019.v08.i11.p03

Abstract

The purpose of this study was to determine the effect of organizational culture and information technology on the quality of SME financial statements in the Province of Bali, and to determine the effect of organizational culture, information technology and quality of financial reports on the quantity of credit received by SMEs in Bali Province. The sample of this study was 100 SMEs in the Province of Bali, where sampling using a simple random sampling technique. The results of this study are organizational culture variables that are not significant in influencing the quality of financial statements. Technological variables have a positive and significant impact on the quality of financial statements. Respondents were very helpful in preparing financial statements using financial statement preparation software. Organizational culture and technology variables do not significantly influence the quantity of credit received by SMEs. While the variable quality of financial statements has a positive and significant effect on the quantity of credit received by SMEs
PENGARUH LOVE OF MONEY DAN PERILAKU MACHIAVELLIAN TERHADAP PERSEPSI ETIS INTERNAL AUDITOR BANK PERKREDITAN RAKYAT Putu Aristya Adi Wasita; Ni Nengah Lasmini
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.10.NO.01.TAHUN. 2021
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (164.758 KB) | DOI: 10.24843/EEB.2021.v10.i01.p06

Abstract

Assessment of conditions or mistakes is called ethical perception. A person who works as an accountant will make high reservations by sticking to existing ethical standards. Competition is tighter, so the accounting profession must often clash with efforts to stick to ethical standards. The internal auditor's view in assessing an improper act will provide a perception of ethical perceptions for the community related to accountability and transparency. This research was conducted to get the influence of the variable love of money, Machiavellian with gender as a moderator on the ethical perceptions of the people's prekreditan bank internal auditors. The data in the study were collected using a questionnaire method, so that the research data were classified as primary data. This study will use 43 samples and will be analyzed using moderated regression analysis. The results of the study, after going through the data analysis of love of money and Machiavellian, have a negative effect on the ethical perception variable of BPR internal auditors. Gender as a moderating variable assesses the influence the love of money variable on the ethical perceptions of BPR internal auditors while for Machiavellian, gender does not know.
Co-Authors Luh Diah Citra Resmi Cahyadi Putu Aristya Adi Wasita