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Indikator Planned Behavior Theory dan Tipe Kepribadian sebagai Determinan Minat Mahasiswa Mengikuti Pendidikan Profesi Akuntan Ni Kadek Darmiti; Ni Made Dwi Ratnadi
E-Jurnal Akuntansi Vol 32 No 5 (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.i05.p19

Abstract

Accountant Profession Education (PPAk) plays an important role to improve the professionalism of accountants in the future, although there are still relatively few accounting graduates in Indonesia who are interested in following PPAk. This study aims to empirically test the determinants of students interests following PPAk in terms of theory of planned behavior and personality type. Data was collected through survey methods by distributing questionnaires to students of semester 7 of the Accounting Undergraduate Study Program of the Faculty of Economics and Business, Udayana University. The sample was taken using a simple random sampling method obtained by 148 respondents. The analysis technique used is Partial Least Square (PLS). The results of the analysis showed that attitudes towards behavior, subjective norms, control of perceptual behavior, and personality type A had a positive effect on students interests in following PPAk. Keywords: Interests; Attitudes; Norms; Behaviors; Personalities.
Kompetensi, Sistem Pengendalian Internal, Locus of Control, dan Pencegahan Fraud Pengelolaan Dana Desa Ni Kadek Mega Cahya Puspita; Ni Made Dwi Ratnadi
E-Jurnal Akuntansi Vol 33 No 2 (2023)
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.2023.v33.i02.p05

Abstract

The aim of the study was to test empirically the influence of village apparatus competence, internal control systems and internal locus of control on fraud prevention in managing village funds. The research was conducted in 23 villages in Gianyar Regency, Bali. The sampling used probability sampling, namely proportionate stratified random sampling and obtained a sample of 66 people. Data were analyzed using multiple linear regression analysis. The findings of the analysis show that village apparatus competence, internal control systems and internal locus of control have a positive influence on preventing fraud in managing village funds. This means that by increasing the competence of village apparatus, implementing an adequate internal control system and supported by a good internal locus of control can improve fraud prevention in managing village funds. Keywords: Fraud; Competence; Internal Control System; Locus of Control.
PENGARUH FINANCIAL DISTRESS, UKURAN PERUSAHAAN, DAN LEVERAGE PADA KONSERVATISME AKUNTANSI Ni Wayan Noviantari; Ni Made Dwi Ratnadi
E-Jurnal Akuntansi Vol 11 No 3 (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

The financial report is a picture of a company's performance. Management is given flexibility in choosing accounting methods to be used one by applying the accounting conservatism. The purpose of this study was to determine the effect of financial distress, the size of the company, and leverage on accounting conservatism. Manufacturing companies listed in Indonesia Stock Exchange became the population in this study by the research period 2010-2013. The number of samples analyzed 241 years of the company. Samples were taken with stratified random sampling.Teknik method of analysis used is multiple linear regression analysis technique. The results of this study indicate that the negative impact of financial distress on accounting conservatism, the positive effect of firm size on accounting conservatism, and leverage a negative effect on accounting conservatism.
Pengaruh Kinerja Lingkungan, Ukuran Perusahaan, Profitabilitas dan Pengungkapan Emisi Karbon Ni Putu Eka Dewayani; Ni Made Dwi Ratnadi
E-Jurnal Akuntansi Vol 31 No 4 (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.i04.p04

Abstract

This study aims to examine empirically the influence of environmental performance, size, and profitability on carbon emission disclosure at non-financial companies listed on Indonesia Stock Exchange. Population used in this study in non-financial companies listed on Indonesia Stock Exchange on 2017 and 2018. The technique of determining sample using purposive sampling and obtained 112 observation companies. The research data analysis used linear regression analysis. Based on the results of the analysis found that size has a significant positive effect on carbon emission disclosure. This shows that if the size of the company increase, the amount of carbon emission disclosure increases. Environmental performance and profitability has no effect on carbon emission disclosure. Keywords: Carbon Emission Disclosure; Enviromental Performance; Size; Profitability.
Pengaruh Rasio Beban dan Pendapatan Operasional, Nonperforming Loan, Loan To Deposit Pada Pertumbuhan Profitabilitas Krisna Ekayana Suputra; Ni Made Dwi Ratnadi
E-Jurnal Akuntansi Vol 21 No 3 (2017)
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.2017.v21.i03.p14

Abstract

ABSTRAK Pertumbuhan laba LPD mencermikan peningkatan kinerja keuangan LPD dan tingginya kepercayaan masyarakat serta kepuasan masyarakat. Dalam upaya peningkatan kinerja ini, LPD dituntut untuk meningkatkan analisis kesehatannya. Analisis kesehatan diproksikan dengan CAR, KAP, PPAP, BOPO, ROA, LACLR dan LDR berkaitan erat dengan pertumbuhan laba. Penelitian ini bertujuan untuk menguji secara empiris pengaruh CAR, KAP, PPAP, BOPO, ROA, LACLR dan LDR terhadap pertumbuhan laba. Profitabilitas menunjukkan seberapa efisien suatu LPD atau lembaga keuangan telah beroperasi. Ada beberapa hal yang mempengaruhi perkembangan profitabilitas LPD diantaranya kecukupan modal, masalah kredit serta dana dari pihak ketiga. Ada beberapa rasio yang dapat digunakan untuk mengukur bagaimana kecukupan modal, masalah kredit serta da na dari pihak ketiga dapat mempengaruhi profitabilitas suatu LPD. Rasio-rasio tersebut diantaranya, capital adequacy ratio, non performing loan dan loan to deposit ratio. Penelitian ini bertujuan untuk mendapatkan bukti empiris Pengaruh Rasio Beban Operasional Pendapatan Operasional, Non Performing Loan dan Loan to Deposit Ratio pada Pertumbuhan Profitabilitas. Studi empiris dilakukan pada Lembaga Perkreditan Desa (LPD) di Kabupaten Badung periode 2013 – 2015. Populasi yang digunakan dalam penelitian ini adalah seluruh LPD di Kabupaten Badung yang melaporkan laporan keuangan tahunan ke LPLPD Kabupaten Badung periode 2013-2015 dengan metode simple random sampling. Berdasarkan metode penentuan sampel diperoleh sampel sebanyak 54 LPD. Teknik analisis data menggunakan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa loan to deposit ratio berpengaruh positif pada pertumbuhan profitabilitas. Sedangkan beban operasional pendapatan operasional dan non performing loan tidak berpengaruh pada pertumbuhan profitabilitas. Kata kunci: Beban Operasional Pendapatan Operasional, Non Performing Loan, Loan to Deposit Ratio dan Pertumbuhan Profitabilitas.
Mekanisme Good Corporate Governance dan Kualitas Aset Perbankan di Masa Pandemi Covid-19 I Gusti Ayu Agung Damayanti; Ni Made Dwi Ratnadi
E-Jurnal Akuntansi Vol 32 No 11 (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.i11.p01

Abstract

The aim of this research is to analyze the effect of the Good Corporate Governance mechanism on the quality of banking industry assets during the Covid-19 pandemic. This research was conducted at banking companies listed on the Indonesia Stock Exchange in 2020. The data analysis technique uses multiple linear regression analysis. The results of the analysis show that the board of independent commissioners has a negative effect on non-performing loans, thus indicating that the quality of banking assets is getting better. Board of directors with accounting and finance education background, audit committee with accounting and finance education background, as well as managerial and institutional ownership have no effect on the quality of banking assets. The proportion of an independent board of commissioners determines the quality of banking assets during the Covid-19 pandemic. Keywords: Asset Quality; Non-Performing Loan; Good Corporate Governance Mechanism
Pengaruh Motivasi, Biaya, dan Pengetahuan Mahasiswa Tentang UU No. 5 Tahun 2011 Pada Minat PPak Kadek Ayu Riana Dewi; Ni Made Dwi Ratnadi
E-Jurnal Akuntansi Vol 22 No 1 (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.v22.i01.p03

Abstract

This research was aim to get empirical evidence about the effect of motivation, education cost, and knowledge of accounting students about the Act Number 5 of 2011 on the interest to follow Profession of Accountant Education (PPAk). The respondents are students of nonregular program, Faculty of Economics and Business, University of Udayana, which is 170 students. The sample determined by purposive sampling technique. Data collection method was by survey. Data analysis using multiple linear regression. The results show that motivation, education cost, and knowledge of accounting students about the Act Number 5 of 2011 have positive effect on the interest to follow PPAk. The conclusion was that accounting students having high motivation of quality, carrer, economic, positive perception about education cost, and having good knowledge about the Act Number 5 of 2011, would prefer to have high interests to follow PPAk. Keywords: Motivation, Education Cost, Knowledge, Interest
KEMAMPUAN ARUS KAS DAN LABA DALAM MEMPREDIKSI ARUS KAS MASA DEPAN Indira Laksmi; Ni Made Dwi Ratnadi
E-Jurnal Akuntansi Vol 9 No 1 (2014)
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

Cash flow prediction is obliged to value the company abilty in making future cash flow. The purpose of the research is to know the different between capability of operating cash flow and net income to assume of future cash flow in consumer goods company. Forecast error is used to evaluate prediction capability. Sample is determine by purposive sampling method, so that 46 sample will be acquire. This research using two years prediction. The operating cash flow and net income 2005-2010 is used to predict cash flow in 2011, and operating cash flow and net income 2006-2011 is used to predict cash flow in 2012. Analysis technic is being used independent t-test. The result is operating cash flow have not difference capability than net income to predict future cash flow of consumer goods company.
Budaya Organisasi Berorientasi Hasil dan Komitmen Organisasi Sebagai Pemoderasi Pengaruh Partisipasi Penganggaran Pada Senjangan Anggaran Putu Indah Widyasari; Ni Made Dwi Ratnadi
E-Jurnal Akuntansi Vol 25 No 3 (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.v25.i03.p27

Abstract

A budget is used by management to communicate plans, allocate resources, and coordinate operational activities and corporate strategies. Employee participation in budgeting and performance assessment based on budgets can lead to dysfunctional behavior by performing the budgetary slack. This study aims to empirically test the capability of organizational culture of results oriented and organizational commitment to moderate the influence of budgetary participation on budgetary slack. The study was conducted at 3.4 and 5 star hotels located in Denpasar. Respondents are Head of Department who is involved in the process of preparing and implementing the budget, amounting to 84 respondent. The analysis technique used is regression analysis of moderation. The results show that organizational culture that is result oriented and organizational commitment moderate the influence of budgetary participation on budgetary slack. The higher budgeting participation causes less budgetary slack when there is a high result-oriented organizational culture and organizational commitment. Keywords: Organizational culture, commitment organizational, budgetary participation, budgetary slack
Pengungkapan Corporate Social Responsibility dan Price to Book Value : Pengujian Efek Moderasi Good Corporate Governance Ni Made Ardi Naraswari; Ni Made Dwi Ratnadi
E-Jurnal Akuntansi Vol 31 No 11 (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.i11.p03

Abstract

Price to book value (PBV) is a comparison between the stock price and the book value per share. This study aims to empirically examine the effect of corporate social responsibility disclosure on price to book value and the role of good corporate governance in strengthening the effect of corporate social responsibility disclosure on price to book value. The sample was determined by using nonprobability sampling method with purposive sampling technique. From purposive sampling, 19 samples were obtained from 2016-2019, so that 52 observations were obtained. The analysis technique used is moderated regression analysis (MRA). The results of the analysis show that the disclosure of corporate social responsibility has a negative and insignificant effect on price to book value and good corporate governance strengthens the effect of corporate social responsibility disclosure on price to book value. Keywords : Corporate Social Responsibility Disclosure; Price to Book Value; Good Corporate Governanance.
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