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Tax Compliance Behavior of Generation Y and Z: A Study Based on the Theory of Planned Behavior Kusuma, Made Cahyadi Wiranata; Ratnadi, Ni Made Dwi; Hasibuan, Henny Triyana
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.2884

Abstract

Low tax compliance among individual taxpayers, particularly Generations Y and Z, poses a challenge to optimizing national revenue. This study aims to examine the influence of attitude toward behavior, subjective norms, and perceived behavioral control on behavioral intention, as well as the impact of intention on tax compliance. It also explores intergenerational differences and the mediating role of intention in the relationship between attitude and tax compliance. Employing the Theory of Planned Behavior, data were collected via questionnaires from 300 respondents in Denpasar City and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings reveal that attitude significantly influences intention among Generation Z, while subjective norms are the dominant factor among Generation Y. Behavioral intention significantly mediates the effect of attitude on tax compliance for Generation Z. The study recommends generationally tailored tax education strategies to enhance sustainable tax compliance.
PENGARUH PROFITABILITAS, LEVERAGE, TEKANAN INVESTOR DAN KEPEMILIKAN MANAJERIAL PADA KUALITAS PENGUNGKAPAN DALAM SUSTAINABILITY REPORT Gede Galan Dhira Mahesana; Ni Made Dwi Ratnadi
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.14.NO.09.TAHUN.2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EEB.2025.v14.i09.p03

Abstract

Kualitas pengungkapan dalam sustainability report mencerminkan sejauh mana informasi keberlanjutan disajikan secara transparan, akurat, relevan, dan dapat dibandingkan sehingga mampu memenuhi kebutuhan para stakeholder akan informasi non-keuangan perusahaan. Penelitian ini menguji secara empiris pengaruh profitabilitas, leverage, tekanan investor, dan kepemilikan manajerial terhadap kualitas pengungkapan dalam sustainability report. Sampel pada penelitian adalah perusahaan sektor manufaktur yang menerbitkan sustainability report yang terdaftar di Bursa Efek Indonesia pada periode 2019 dan 2021-2023. Pada penelitian ini, penulis menggunakan metode penentuan sampel yaitu purposive sampling sebanyak 130 observasi. Analisis data menggunakan analisis regresi linier berganda. Berdasarkan hasil analisis data dapat diperoleh simpulan bahwa profitabilitas berpengaruh positif pada kualitas pengungkapan dalam sustainability report. Leverage, tekanan investor, dan kepemilikan manajerial tidak berpengaruh pada kualitas pengungkapan dalam sustainability report. Implikasi penelitian ini adalah peningkatan profitabilitas dapat mendorong perusahaan untuk meningkatkan kualitas pengungkapan dalam sustainability report yang bertujuan untuk memenuhi ekspektasi konsumen yang pada akhirnya akan sangat berpengaruh pada profitabilitas. The quality of disclosure in sustainability reports reflects the extent to which sustainability information is presented in a transparent, accurate, relevant, and comparable manner, thereby fulfilling stakeholders' needs for non-financial corporate information. This study empirically examines the influence of profitability, leverage, investor pressure, and managerial ownership on the quality of sustainability report disclosures. The sample consists of manufacturing sector companies listed on the Indonesia Stock Exchange that published sustainability reports during the years 2019 and 2021–2023. Using a purposive sampling method, a total of 130 observations were obtained. Data analysis was conducted using multiple linear regression. The results indicate that profitability has a positive effect on the quality of sustainability report disclosures. In contrast, leverage, investor pressure, and managerial ownership do not significantly affect disclosure quality. The implication of this study is that improved profitability can encourage companies to enhance the quality of their sustainability report disclosures in order to meet stakeholders’ expectations regarding transparency and accountability, especially from consumers who significantly influence profitability.  
FINANCIAL STATEMENT FRAUD DALAM PERSPEKTIF FRAUD HEXAGON PADA PERUSAHAAN SEKTOR TRANSPORTASI DAN LOGISTIK DI BEI Putu Melia Utami Putri; Ni Made Dwi Ratnadi; I Ketut Suryanawa; Ni Ketut Rasmini
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.14.NO.10.TAHUN.2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EEB.2025.v14.i10.p01

Abstract

Penelitian ini bertujuan untuk mengkaji secara empiris pengaruh pressure, rationalization, opportunity, capability, ego, dan collusion pada financial statement fraud. Sampel pada penelitian ini adalah perusahaan sektor transportasi dan logistik yang terdaftar di BEI pada periode 2020-2023. Metode penentuan sampel dalam penelitian ini adalah non-probability sampling dan adapun teknik penarikan sampel adalah purposive sampling,  dengan 104 observasi. Analisis data penelitian menggunakan analisis regresi linier berganda. Berdasarkan hasil analisis dapat diperoleh simpulan bahwa rationalization berpengaruh positif pada financial statement fraud, sedangkan pressure, opportunity, capability, ego, serta collusion tidak berpengaruh pada financial statement fraud. Penelitian ini memberikan bukti secara empiris mengenai teori fraud hexagon dalam mengidentifikasi faktor-faktor yang mempengaruhi seseorang dalam melakukan tindakan fraud, terutama financial statement fraud. Implikasi dari penelitian ini adalah peningkatan strategi pengawasan internal untuk perusahaan sektor transportasi dan logistik sehingga dapat mengambil langkah-langkah preventif yang tepat dan efektif dalam mencegah tindakan fraud.This study aims to examine empirically the effect of pressure, rationalization, opportunity, capability, ego, and collusion on financial statement fraud. The sample in this study is transportation and logistic sector companies listed on the Indonesia Stock Exchange in 2020-2023. The method of determining the sample in this study is non-probability sampling with sampling techniques using purposive sampling, with a total sample of 26 companies with 104 observations. Data analysis using multiple linear regression analysis. The research findings indicate that rationalization has a positive effect on financial statement fraud, pressure has no effect on financial statement fraud, opportunity has no effect on financial statement fraud, capability has no effect on financial statement fraud, ego has no effect on financial statement fraud, and collusion has no effect on financial statement fraud. This research provides empirical evidence regarding the fraud hexagon theory in identifying factors that influence a person in committing fraud, especially financial statement fraud. The implication of this research is an increase in internal control strategies for transportation and logistics sector companies so that they can take appropriate and effective preventive measures in preventing fraud.
Hubungan Profitabilitas Pada Pengungkapan Corporate Social Responsibility dengan Kepemilikan Institusional Sebagai Pemoderasi Alerick Sumanta; Ni Made Dwi Ratnadi
Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 6 No. 1 (2026): Maret: Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan (JIMEK)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimek.v6i1.9471

Abstract

Corporate Social Responsibility (CSR) has evolved into a significant endeavor and has garnered heightened scrutiny from stakeholders regarding its transparency The purpose of this research is to examine mining businesses traded on the Indonesia Stock Exchange between 2021 and 2023 in order to determine whether there is a relationship between CSR disclosure and profitability and whether institutional ownership moderates this relationship. With the help of purposive sampling, the study used 98 observation samples. Moderation regression analysis was used to analyze the relationship between variables . Profitability and CSR disclosure were shown to be positively correlated, according to the analysis. Institutional ownership does not influence the relationship between profitability and CSR disclosure. This research offers theoretical implications concerning stakeholder theory, indicating that an increase in a company's net profit enhances its capacity to implement and disclose CSR programs more effectively, thereby fostering positive relationships and addressing stakeholder interests. This research has practical implications, suggesting that investors may utilize it as a factor in executing transactions inside the capital market.
The Effect of the Proportion of Women on the Board of Commissioners, Board of Directors, and Audit Committee on Earnings Management Indira Swari, Ni Made Pradnya; Ratnadi, Ni Made Dwi; Asmara Putra, I Nyoman Wijana; Harta Mimba, Ni Putu Sri
Eduvest - Journal of Universal Studies Vol. 6 No. 1 (2026): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v6i1.52077

Abstract

Earnings management remains a relevant research issue due to the separation of ownership and control, which creates agency conflicts. Earnings management can be reduced by implementing effective corporate governance. One of its aspects is governance structure, which includes the board of commissioners, board of directors, and audit committee. This study aims to examine the effect of the proportion of women on the board of commissioners, board of directors, and audit committee on earnings management. The sample includes 363 non-financial companies listed on the Indonesia Stock Exchange, with an observation period from 2016 to 2023; these were selected using purposive sampling and analyzed through panel data regression. This study shows that the proportion of women on the board of directors and audit committee has a negative effect on earnings management, while the proportion of women on the board of commissioners does not affect earnings management. The presence of women comprising at least 35% on the combined board of directors and audit committee negatively affects earnings management. However, this study does not find any significant effect of the presence of women comprising at least 35% in a single position or in combined positions on earnings management. These findings provide practical implications for company management to enhance women's representation, especially on the board of directors and audit committee, thereby reducing the likelihood of earnings management.
The Influence CSR Disclosure on Profitability of Sri-Kehati Indexed Companies with Institutional Ownership as Moderator Febryanti, Ajeng Winda; Ni Made Dwi Ratnadi
E-Jurnal Akuntansi Vol. 35 No. 12 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i12.p18

Abstract

This study aims to empirically prove the effect of CSR disclosure on profitability and the ability of institutional ownership as a moderating variable on that relationship. The research employed a quantitative method with regression moderation analysis, facilitated by the SPSS analysis tool. The research sample consisted of 55 companies with secondary data. The results showed that CSR disclosure had an effect on the profitability of companies indexed by Sri-Kehati. Institutional ownership can moderate the effect of CSR disclosure on the profitability of companies indexed by Sri-Kehati. This result of this study prove empirically that the higher level of CSR disclosure, the more effective management will be managing its assets. The greater proportion of institutional ownership, the greater the pressure on management to disclose its social responsibility comprehensively.
THE EFFECT OF BEHAVIORAL CONTROL, ORGANIZATIONAL COMMITMENT, SELF KEFFICACY, AND MORAL INTENSITY ON WHISTLEBLOWING INTENTION Krisdayanti, Ni Putu Meita; Ratnadi, Ni Made Dwi
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 4 (2024): July 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i4.698

Abstract

Village Credit Institutions (LPD) play a strategic role in helping micro and small businesses and rural communities. However, several problems such as cases of fraud still occur, so a whistleblowing system is important to detect and prevent unethical practices. This study attempts to gain insight into the influence of behavioral control, organizational commitment, self-efficacy, and moral intensity on whistleblowing intentions. Researchers looked at 75 employees from 9 LPDs in South Kuta District. Probability sampling is utilized in the sampling procedure with a simple random sampling technique, and data is gathered via a survey questionnaire. Data analysis using multiple linear regression shows that behavioral control, organizational commitment, self-efficacy, and moral intensity have a favorable impact on the intents of whistleblowers. Implications related to the theory of planned behavior show that whistleblowing intentions are influenced by the belief that reporting violations helps maintain the integrity and reputation of the organization. This research can be input for LPDs in South Kuta District.
The Relationship Between Fraud Hexagon and Corruption Pradnyani, I Dewa Ayu Agung Oka; Sukartha, Putu Dyan Yaniartha; Widhiyani, Ni Luh Sari; Ratnadi, Ni Made Dwi
E-Jurnal Akuntansi Vol. 35 No. 3 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i03.p02

Abstract

Corruption is notably the most prevalent in Indonesia. State-Owned Enterprises (SOEs) represent the second most affected sector by fraudulent activities. This study aims empirically examine the relationship between the elements of the fraud hexagon and corruption. The research focuses on SOEs listed on the Indonesia Stock Exchange between 2001 and 2023, 459 observations were selected using a purposive sampling technique. Data were collected through documentation methods and analyzed using multiple logistic regression analysis. The analyzed result reveal that pressure and rationalization show a negative relationship with corruption. Opportunity and collusion show a positive relationship with corruption. The capability and ego element, however, does not exhibit a significant relationship with corruption. These results provide additional insights and empirical evidence on how opportunity and collusion contribute to corruption. Furthermore, the implications of this study offer meaningful contributions to SOEs, investors, prospective investors, and policymakers, supporting efforts to strengthen governance and prevent corruption in key public sector institutions.
Co-Authors Ade Ayu Cahyaning Pratiwi Alerick Sumanta 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 Febryanti, Ajeng Winda Fitria Jumiati Gayatri Gayatri Gayatri Gayatri Gayatri Gayatri Gede Eka Ferry Ananta Gede Galan Dhira Mahesana 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 Indira Swari, Ni Made Pradnya 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 Ketut Rasmini 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 Pradnyani, I Dewa Ayu Agung Oka Putu Agus Ardiana PUTU ARI DHARMA LAKSMI Putu Cintya Purnama Dewi Putu Indah Widyasari Putu Melia Utami Putri 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