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The Influence of Job Stress Levels on Auditor Performance with Personality Traits of the Big Five Personality Model as Moderators Widayani, Ni Luh Ulansari Manikan; Mimba, Ni Putu Sri Harta; Ratnadi, Ni Made Dwi; Dwija P, I Gusti Ayu Made Asri
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.3662

Abstract

State auditors have an important role in assessing whether public sector entities are doing what they are supposed to do and work to detect and prevent public corruption so that better management of nation finances can be achieved. Looking at several cases involving financial administrators, the big responsibility in realizing a clean and free nation from corruption, collusion and nepotism leads the auditor to a level of work stress which is estimated to affect the auditor's performance. This study examines the effect of work stress on auditor performance using the “Big Five Personality Traits” model which consists of five factors: extraversion, agreeableness, conscientiousness, openness to experience and neuroticism/emotional stability as moderating variables. The study is conducted by surveying 36 auditors who work for the Supreme Audit Board of the Republic of Indonesia representative in Bali Province (BPK RI Perwakilan Provinsi Bali) and using Partial Least Square (PLS) analysis. The result show that work stress level negatively affects auditor performance. The big five personality model also plays a role in moderating the effect of work stress on auditor performance with the following results: 1) openness to experience significantly strengthens the relationship between work stress level and auditor performance, 2) conscientiousness insignificantly strengthens the relationship between work stress level and auditor performance, 3) extraversion significantly weakens the relationship between work stress level and auditor performance, 4) agreeableness insignificantly weakens the relationship between work stress level and auditor performance and 5) emotional stability significantly weakens the relationship between work stress level and auditor performance.
Factors That Influence the Accountability of Village Fund Management with Individual Morality as a Moderating Variable Dewi, Ni Putu Wina Purnama; Sujana, I Ketut; Gayatri, Gayatri; Ratnadi, Ni Made Dwi
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.4228

Abstract

Globalization is an opportunity and a challenge that must be faced by all citizens of the world, including Indonesia. The development of increasingly advanced information and communication technology will have a positive or negative impact on the sovereignty of a nation. In addition, globalization also makes access to information easier and faster to spread throughout the country, creating global transparency where the physical boundaries of a country's sovereignty are threatened with various disturbances and obstacles. This study uses a normative juridical approach aimed at knowing more about state defense education and its urgency in the era of society 5.0, so in order to maintain the integrity and sovereignty of the Indonesian state from various bad things caused by the development of globalization, through an integrated state defense approach in learning Citizenship at various levels of education in Indonesia is expected to foster the spirit of nationality for the next generation to always maintain the integrity of the unitary state of the Republic of Indonesia, because basically the effort to defend the country is an obligation for all citizens, which is carried out with full responsibility and is willing to sacrifice in service. to the state and nation, as for several important points contained in the concept of state defense including planning, governance, training management, learning methods, enrichment and deepening as well as real practices that can be developed in real life. nation and state, while the characteristics of students in practicing the concept of defending the state are maximizing time as good students and obeying all norms and laws that apply in Indonesia, then having good morals and attitudes, and balanced with noble national insight .
Company Bankruptcy Prediction Analysis Go Public in Indonesia during the Covid-19 Pandemic Ida Bagus Nyoman Ramartha Putra; Ni Putu Sri Harta Mimba; Ni Made Dwi Ratnadi; Gayatri Gayatri
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.3860

Abstract

This study aims to compare bankruptcy predictions between sectors of publicly traded companies in Indonesia during the Covid-19 pandemic. This research was conducted in publicly listed companies in Indonesia in 2020. The number of samples in this study were 97 companies with details of the manufacturing sector 50 samples and the non-manufacturing sector 47 samples using the purposive sampling method. Data collection uses the documentation method. The data analysis technique used is the modified Altman Z-Score method, descriptive statistics and t-test. The results showed that of the 50 companies in the manufacturing sector, 36 of them were in the safe zone category, 10 companies were in the gray zone category and 4 companies were in the distress zone category. Meanwhile, of the 47 non-manufacturing sector companies, 30 companies are in the safe zone category, 6 companies are in the gray zone category and 11 companies are in the distress zone category. These results indicate that non-manufacturing sector companies are more affected by the Covid-19 pandemic, this is due to the majority of companies experiencing a decrease in liquidity in terms of cash flow.
The Effect of Environmental Accounting Disclosures on Firm Value With Environmental Performance as an Intervening Variable Ni Made Prapti Anggreni K; Ni Made Dwi Ratnadi; Anak Agung Gde Putu Widanaputra
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 2 (2022): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i2.4643

Abstract

Solving environmental problems is an issue that makes a company competitive advantage. One of the government's efforts to monitor and protect the environment is through the Company Performance Rating Program in Environmental Management (PROPER). This study aims to obtain empirical evidence regarding the effect of environmental accounting disclosures on firm value, the effect of environmental performance on firm value, the effect of environmental accounting disclosures on environmental performance and the effect of environmental accounting disclosures on firm value through environmental performance. The population is companies listed on the Sri Kehati Index 2016 – 2020. The method of determining the sample using purposive sampling technique using panel data (time series data and cross section) as many as 108 observations. The results show that environmental accounting disclosures affect firm value, environmental performance affects firm value, environmental accounting disclosures affect environmental performance and environmental accounting disclosures affect firm value through environmental performance. The implication is that it is very important to disclose transparent environmental accounting disclosures in the company's annual report because it can improve environmental performance and if investors react to it, the value of the company will increase.
The Effect of Good Corporate Governance and Financial Distress on the Integrity of Financial Statements with Audit Quality as a Mediation Variable Made Ayu Prilla Winda Puspita; Ni Made Dwi Ratnadi; Made Gede Wirakusuma; Ida Bagus Putra Astika
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 3 (2022): Budapest International Research and Critics Institute August: In Progress
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i3.5794

Abstract

The information in the financial statements must be presented fairly, honestly, and fairly disclose facts to users in order to produce financial statements with integrity. The purpose of this study was to examine the effect of good corporate governance and financial distress on the integrity of financial statements through audit quality. The population in this study are consumer goods sector companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period. The number of samples obtained as many as 66 companies with purposive sampling method. The data analysis technique used is multiple linear regression and the selection of good corporate governance proxies using factor analysis. Based on the results of the analysis, it was found that good corporate governance has an effect on the integrity of financial statements. Financial distress affects the integrity of financial statements. Audit quality affects the integrity of financial statements. Good corporate governance affects the integrity of financial statements through audit quality. Financial distress affects the integrity of financial statements through audit quality. This shows that the increasing audit quality allows a reduction in financial distress that occurs in the company so as to produce financial statements with integrity.
Co-Authors Ade Ayu Cahyaning Pratiwi Anak Agung Dwi Kristiyanthi Anak Agung Gde Putu Widanaputra Anak Agung Gede Pradnyana Dwipa Anak Agung Ngurah Bagus Dwirandra Anak Agung Vidyaswari Kedisan Anak Agung Vidyaswari Kedisan Andrea Diva Ananda Anggarini, Ni Made Anggi Anik Yuesti Arl Jonathan Paulalengan Ayu Intan Sari Cok Istri Ratna Sari Dewi Dea Devina Theja Desriyana Natalia Dewa Gede Wirama Dewa Gede Wirama Dewa Nyoman Badera Dewi, Ayu Aryista Dewi, Ni Putu Wina Purnama Dodik Ariyanto DODIK ARIYANTO Dwija P, I Gusti Ayu Made Asri Eka Ardhani Sisdyani EKA ARDHANI SISDYANI Emerentiana Ayu N.A.R.Roy Eva Yunita Fitria Jumiati Gayatri Gayatri Gayatri Gayatri Gayatri Gayatri Gede Eka Ferry Ananta Gerianta Wirawan Yasa Gregorious Paulus Tahu Hasibuan, Henny Triyana Herkulanus Bambang Suprasto I Gede Wahyu Krisnanda I Gst Agung Krisna Lestari I Gusti Agung Ayu Uttami Vishnuputri I Gusti Ayu Agung Damayanti I Gusti Ayu Made Asri Dwija Putri I Gusti Ayu Manuati Dewi I Gusti Ayu Nyoman Budiasih I Gusti Ketut Agung Ulupui I Kadek Muliana I Kadek Widhiadnyana I Ketut Budiartha I Ketut Sujana I Ketut Suryanawa I Ketut Yadnyana I Made Bana Partha I Made Joni Suparsa I Made Sadha Suardikha I Nyoman Hendra Aryadi I Nyoman Wijana Asmara Putra I Putu Sudana I PUTU SUDANA I Putu Sudarma I Wayan Rady Darmastika I Wayan Suartana I Wayan Sukarta Ida Ayu Arie Ristadewi Ida Ayu Laksmi Dewi Ida Ayu Putu Nugrahini Ida Bagus Nyoman Ramartha Putra Ida Bagus Odi Rezky Saputra Ida Bagus Putra Astika Ida Bagus Putu Mahasena IGAA. Rai Utami Handayani Indira Laksmi Irafitriana Jeva N. K. Budiartha Kadek Ayu Riana Dewi Kadek Clara Sintha Iswari Kadek Fajar Andika Karma Kadek Gita Arwinda Sari Kadek Gita Saraswati Kadek Indah Kusuma Dewi Kadek Thasia Windisaptarianti Devi Kadek Yuli Kurnia Dewi Kedisan, A.A Vidyaswari Kharisma Milinia Muji Rahayu Komang Widyarini Krisdayanti, Ni Putu Meita Krisna Ekayana Suputra Kusuma, Made Cahyadi Wiranata Luh Fajarini Indah Mawarni Luh Komang Merawati Luh Pringgita Tami Sarasmita M Sultan Made Agus Kurniawan Made Ayu Prilla Winda Puspita Made Gede Wirakusuma Maria Meiatrix Ratna Sari Meli Yuli Ana Merta Widya Santhi Mira Hasta Andira Ni Kadek Darmiti Ni Kadek Mega Cahya Puspita Ni Kadek Satya Nanda Ni Kadek Sri Ayu Melyani Ni Kadek Uchi Laksmi Ni Luh Ayounik Mahasabha Ni Luh Gede Prita Enggie Cahyani Ni Luh Putu Astuti Ni Luh Putu Diah Cantika Wibawa Ni Luh Putu Wiagustini Ni Luh Risma Andika Dewi Ni Luh Sari Widhiyani Ni Made Ardi Naraswari Ni Made Inten Pramesti Ni Made Prapti Anggreni K Ni Made Suindari Ni Nyoman Anggar Seni Ni Nyoman Yuliana Damayanti Ni Putu Alit Febrianti Ni Putu Ayu Nirvana Setyawati Ni Putu Budiadnyani NI PUTU EKA DESYANTI Ni Putu Eka Dewayani Ni Putu Gita Darmayanti Ni Putu Jessica Anggi Wijaya Putri Ni Putu Krisna Dewi Ni Putu Sri Harta Mimba Ni Putu Sri Harta Mimba Ni Wayan Nariastiti Ni Wayan Noviantari Ni Wayan Puspita Devi Ni Wayan Resna Wardani Ni Wayan Yunisari Nuwa, Theresia Melania Nyoman Angga Pradipa Nyoman Radhika Saraswati Devi P. D'yan Yaniartha Sukartha Partha, I Made Bana Putu Agus Ardiana PUTU ARI DHARMA LAKSMI Putu Cintya Purnama Dewi Putu Indah Widyasari Putu Novia Hapsari Ardianti Putu Pande Ariawan Rakanti, Ni Putu Tarisa Putri Sinta Ratna Dewi Sukartha, Putu Dyan Yaniartha Sunitha Devi Syahputra Syahputra Syahputra, Yoga Aditya Eka Veryanto Adi Prakoso Widayani, Ni Luh Ulansari Manikan Widhyadanta, I Gede Dirga Surya Arya Yunitasari, Fitria Dewi Zulfa, Ilil Maidatuz