Articles
Pengungkapan Corporate Social Responsibility dan Reputasi Manajemen Puncak Pada Reputasi Perusahaan
Anak Agung Gde Putu Widanaputra;
I Gede Dirga Surya Arya Widhyadanta;
Ni Made Dwi Ratnadi
Jurnal Ilmiah Akuntansi dan Bisnis Vol 13 No 2 (2018)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali
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DOI: 10.24843/JIAB.2018.v13.i02.p01
This study aims to obtain empirical evidence of the influence of corporate social responsibility disclosure onthe reputation of the company and the influence of top management reputation on the company’s reputation. The population of this study is the mining sector companies listed in BEI over the period of 2013-2016. Samples were determined by nonprobability sampling method with purposive sampling technique, obtained 116 observations. The analysis technique used is multiple linear regression. The results of the analysis show that corporate social responsibility disclosure positively affects the company’s reputation and reputation of top management positively affects the company’s reputation. The higher the corporate social responsibility disclosure index the better the company’s reputation, the better the reputation of top management reputation leads to better corporate reputation.Keywords: Corporate social responsibility disclosure, top management reputation, corporate reputation
PENGARUH KUALITAS AUDIT DAN KUALITAS PELAYANAN PADA KEPUASAN KLIEN KANTOR AKUNTAN PUBLIK DI BALI
Ni Made Suindari;
I Made Sadha Suardikha;
Ni Made Dwi Ratnadi
Buletin Studi Ekonomi VOL.22.NO.1. FEBRUARI 2017 (PP 1-112)
Publisher : Buletin Studi Ekonomi
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DOI: 10.24843/bse.2017.v22.i01.p07
The study is aimed to analyze the influence of audit quality and service quality toward the client satisfaction at the audit firms in Bali. The study was conducted at the company that became the audit client of audit firm in Bali for the end year 2015 by using primary data obtained from questionnaires. Method of sampling is convenience sampling and obtained samples of 156 companies. The questionnaire can be used 81 questionnaires. Data analysis is done by multiple regression analysis model. The result showed the audit quality and service quality has positive effect toward the client satisfaction. This indicates that client satisfaction of audit firm in Bali is not only affected by technical competence and independent of auditors, but also affected by quality of the service from marketing aspects.
PENGARUH KEPEMILIKAN INSTITUSIONAL, KOMPETENSI DEWAN KOMISARIS DAN KUALITAS AUDITOR PADA NILAI PERUSAHAAN
Cok Istri Ratna Sari Dewi;
Ni Made Dwi Ratnadi;
Maria M. Ratna Sari
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.06.NO.09.TAHUN 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana
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DOI: 10.24843/EEB.2017.v06.i09.p08
High firm value will increase the prosperity of shareholders. The higher the stock price, the higher the firm value could be. Generally investors will hand over its management to the professionals to achieve the company’s goal which is to increase the firm values. This study aims to examine the influence of institutional ownership, the competence of board of commissioners and the quality of auditor on firm values. The analyzed data is secondary data, taken from financial statements and annual reports of companies that listed in Indonesia Stock Exchange from 2012-2015. The sample selection determined by using purposive sampling technique, 48 companies were acquired. Multiple linear regression techniques were used to analyze the data. The results showed that institutional ownership, the competence of board of commissioners and the quality of auditor have positive effects on firm values.
THEORY OF PLANNED BEHAVIOR UNTUK MEMPREDIKSI NIAT BERINVESTASI
Ni Nyoman Anggar Seni;
Ni Made Dwi Ratnadi
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.06.NO.12.TAHUN 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana
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DOI: 10.24843/EEB.2017.v06.i12.p01
Planned behavior theory as the theoretic foundation for knowing the influence of attitudes toward behavior, perceptive behavior control and subjective norm on the objective of the young generation to stock investment in the capital market. The data are collected by questionnaires distributed to 395 respondents. Hypotheses are tested with Partial Least Squares (PLS). Exploratory test is done first to determine the indicators in this research. The result shows that perspective toward behavior, perceptive behavior control and subjective norm positively and significantly affect the objective of the young generation to stock investment in the capital market
PENGARUH GAYA KEPEMIMPINAN SITUASIONAL, BUDAYA ORGANISASI DAN MOTIVASI PADA KINERJA KARYAWAN DI PT BANK PEMBANGUNAN DAERAH BALI CABANG BADUNG
Kadek Fajar Andika Karma;
Gerianta Wirawan Yasa;
Ni Made Dwi Ratnadi
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.05.NO.11.TAHUN 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana
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This research examined the effect of situational leadership style, organizational culture and motivation on employee performance at PT Bank Pembangunan Daerah Bali Cabang Badung. This research was 95 employess at PT Bank Pembangunan Daerah Bali Cabang Badung and entire unit underneath the status of a permanent employee. Sampling was done by saturation sampling technique that is part of the non probability sampling method in which this technique sampling an even number equal to the population. Multiple regression model was used to test the influence of independent variables on the dependent variables.The results of multiple linear regression analysis showed that situational leadership style, organizational culture and motivation positive effect on the employee's performance at PT Bank Pembangunan Daerah Bali Cabang Badung. shows that the higher the situational leadership style, organizational culture and motivation will be higher the performance of employees.
PENILAIAN KINERJA BERDASARKAN BALANCED SCORECARD PADA BADAN PENANAMAN MODAL DAN PERIJINAN DAERAH KABUPATEN TABANAN
Ida Ayu Putu Nugrahini;
Ni Made Dwi Ratnadi;
I G A Made Asri Dwija Putri
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.05.NO.04.TAHUN 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana
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Public sector organizations that carry out the investment and licensing functions area is Investment Board and the Regional Licensing (BPMPD). The research objective was to determine the performance BPMPD Tabanan based on four perspectives Balanced scorecard by using non quantitative statistics. Performance of the financial perspective, internal business process, customer, and learning and growth each assessed through Value For Money (VFM), measurement of infrastructure capacity, Community Satisfaction Index, customer satisfaction and employee productivity. Results of the analysis is based on the balanced scorecard measurement showed that the performance BPMPD overall Tabanan are on the qualification being the success rate is quite successful.
PENGARUH KOMPETENSI, PEMANFAATAN TEKNOLOGI INFORMASI, KOMITMEN DAN REVISI ANGGARAN PADA EFEKTIVITAS PENGELOLAAN ANGGARAN UNIVERSITAS UDAYANA
I Wayan Sukarta;
I Dewa Nyoman Badera;
Ni Made Dwi Ratnadi
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.06.NO.11.TAHUN 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana
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DOI: 10.24843/EEB.2017.v06.i11.p07
This study aimed to get empirical evidence of the influence of human resources competence, utilization of information technology, organizational commitment and budget revision on the effectiveness of Udayana University budget management. Data source used are primary data obtained through questionnaires. The respondents were all over the existing budget management officer of Udayana University in 2016 as many as 156 peoples. Data analysis technique used multiple linear regression. The analysis showed that the human resources competencies positive influence on the effectiveness of budget management, utilization of information technology positive influence on the effectiveness of budget management, organizational commitment positive influence on the effectiveness of budget management and budget revision positive influence on the effectiveness of Udayana University budget management.
ANALISIS PERBEDAAN PERILAKU ETIS PELAKU AKUNTANSI DALAM ETIKA PENYUSUNAN LAPORAN KEUANGAN SATUAN KERJA PERANGKAT DAERAH KABUPATEN BADUNG
IGAA. Rai Utami Handayani;
Ni Made Dwi Ratnadi;
IGAM Asri Dwija Putri
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.06.NO.02.TAHUN 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana
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The aim of this study was to analyze the differences in accounting principals of ethical behavior based on the individual characteristics of the ethics of the financial statements of the local work force. Methods of data collection using questionnaire techniques. This study uses analysis techniques Mann Whitney U - Test. The result is the behavior of agents belonging to the category of accounting internal locus of control is more ethical than external locus of control. The behavior of agents accounting including senior category no more than ethical the juniors in the ethics of the financial statements of the local work. Accounting actor's behavior women are not more ethical than men. The behavior of agents accounting category benevolents more ethical than entitleds. The behavior of agents accounting educational background in accounting is no more ethical than non ethical accounting in preparing the financial statements of the local work force.
GAYA KEPEMIMPINAN TRANSFORMASIONAL DALAM HUBUNGAN SISTEM PENGENDALIAN INTERN DAN KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi pada SKPD Provinsi Bali)
Nyoman Angga Pradipa;
IGAM Asri Dwija Putri;
Made Dwi Ratnadi
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.05.NO.09.TAHUN 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana
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The objective of this study is to determine the effect of intern control system, the transformational leadership style, and their interaction on the quality of financial statements. The data collection method is questionnaire technique. The number of samples were 91 employees in regional work unit in Bali Province that selected based on proportionate stratified random sampling method. This study used a quantitative analytical approach, that is Structural Equation Modeling (SEM) with the calculation process assisted by application programs Partial Least Square (PLS). The result shows that the intern control system more effectively and implementation of transformational leadership style causes improvement to the quality of financial statements. The transformational leadership style is not a moderating variable in relation to the internal control system and the quality of government financial statements.
KEADILAN PROSEDURAL DAN IKLIM KERJA ETIS SEBAGAI PEMODERASI PENGARUH PARTISIPASI PENGANGGARAN PADA SENJANGAN ANGGARAN (Studi Empiris Pada Pemerintah Kabupaten Tabanan)
Putu Pande Ariawan;
Made Gede Wirakusuma;
Made Dwi Ratnadi
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME 04.NO.07.TAHUN 2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana
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The research to examine that procedural justice and ethical work climate as a moderation variabels for the effect of budgetary participation on budgetary slack. This research was conducted at 41 SKPD in Tabanan regency. The sample was taken by purposive sampling with criteria. Data collected by survey method. The respondents were 123 government officers in Tabanan regency who were involved in budgetary planning.The empirical analysis is conducted using Moderated Regression Analysis.The results of this research that the budgetary participation give positive effect on budgetary slack. The interaction between budgetary participation and procedural justice decrease the budgetary slack, meanwhile the interaction between budgetary participation and ethical work climate increase the budgetary slack.