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THE EFFECT OF BEHAVIORAL CONTROL, ORGANIZATIONAL COMMITMENT, SELF KEFFICACY, AND MORAL INTENSITY ON WHISTLEBLOWING INTENTION Ni Putu Meita Krisdayanti; Ni Made Dwi Ratnadi
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.
Forty Years of Budgetary Slack Research: A Systematic Literature Review and Future Agenda Ida Ayu Ratih Manuari; Ni Made Dwi Ratnadi; Eka Ardhani Sisdyani; I Gusti Ayu Eka Damayanthi
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 8, No 3 (2025): October 2025
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v8i3.4562

Abstract

This study reviews the evolution of budgetary slack research over the past four decades, reflecting its growing importance in management accounting and governance contexts. The objective is to synthesize trends, theoretical developments, variables, methods, and publication patterns, while identifying research gaps and future directions. Using a Systematic Literature Review (SLR) approach, this study analyzes 111 Scopus-indexed articles published between 1985 and 2025 through thematic manual coding and descriptive qualitative analysis. The results indicate a shift from dominant reliance on agency theory and economic motivations toward more multidimensional perspectives incorporating behavioral, psychological, social, and institutional factors, with increasing attention to public sector settings and developing countries. Despite this progress, gaps remain in integrating interdisciplinary frameworks and contextual variables, particularly political influences on budgeting behavior. This study concludes that future research should adopt multi-theoretical approaches, including frameworks such as Political Economy of Accounting, to better capture the complexity of budgetary slack. The findings provide practical implications for policymakers and practitioners in designing more effective budgeting systems, performance evaluation, and accountability mechanisms, while offering a structured foundation for advancing scholarly work in this field.
Stakeholders' Pressure on the Intention to Implement Green Budgeting Anak Agung Vidyaswari Kedisan; Ni Made Dwi Ratnadi
E-Jurnal Akuntansi Vol. 34 No. 1 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2024.v34.i01.p16

Abstract

This study examines the influence of stakeholders' pressure on the intention to implement green budgeting. The primary data were collected through surveys using a questionnaire of 5-point likert scale. The respondents are 117 department heads of star-rated hotels in Badung Regency of Bali. Using multiple linear regression, the result shows that investor pressure, visitor pressure, and environmental observer pressure have positive influence on the intention to implement green budgeting in Badung Regency star rated hotels. This research supports the development of the theory of planned behavior, especially that subjective norms affect the existence of an intention.
Family Ownership Concentration and Firm Value: Examining the Mediating Role of Real Earnings Management in Indonesia I Komang Sutrisna Adi Natha; Anak Agung Gde Putu Widanaputra; Ni Made Dwi Ratnadi; I Gst Ayu Eka Damayanthi
Indonesian Journal of Taxation and Accounting Vol 4, No 3 (2026): September 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ijota.v4i3.950

Abstract

Purpose – This study examines whether real earnings management (REM) explains the relationship between family ownership concentration and firm value in Indonesian non-financial firms. Prior studies focus on direct relationships, with limited mediation evidence.Methods – This study analyzes 957 firm-year observations of 319 family-controlled non-financial companies listed on the Indonesia Stock Exchange during 2022–2024. Family-controlled firms are identified using the ultimate ownership approach with a 10% ultimate family control threshold. REM is estimated using the Roychowdhury (2006) model. Panel data regression and Baron and Kenny’s (1986) causal-step logic are employed.Findings – Empirical results reveal that neither family ownership concentration β = 0.4513, p = 0.2980) nor REM (β = 0.0675, p = 0.4240) directly drives firm value in a statistically significant manner. Conversely, family ownership concentration exerts a positive effect on REM (β = 0.3473, p = 0.0270), indicating that firms with higher ultimate family control tend to engage in greater income-increasing REM. The mediation analysis does not support the mediating role of REM because REM is not significantly associated with firm value. Research implications – The findings indicate that profitability is consistently associated with firm value, whereas family ownership concentration and REM are not. Future studies may investigate alternative governance and monitoring mechanisms through which family ownership concentration may influence firm value. Originality – This study extends the literature by testing REM as a possible mechanism linking family ownership concentration and firm value, but finds no mediation.
The Influence CSR Disclosure on Profitability of Sri-Kehati Indexed Companies with Institutional Ownership as Moderator Ajeng Winda Febryanti; 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 Relationship Between Fraud Hexagon and Corruption I Dewa Ayu Agung Oka Pradnyani; Putu Dyan Yaniartha Sukartha; Ni Luh Sari Widhiyani; Ni Made Dwi Ratnadi
E-Jurnal Akuntansi Vol. 36 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.
Attitudes, Subjective Norms, Perceived Behavioral Control, Machiavellian Traits and Whistleblowing Intentions Ni Wayan Puspita Devi; Ni Made Dwi Ratnadi
E-Jurnal Akuntansi Vol. 34 No. 5 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aimed to determine the effect of attitudes, subjective norms, perceived behavioral control, and machiavellian traits on students' intentions to whistleblowing. The sample used 380 students from 4.282 students population of the Faculty of Economics and Business, Udayana University. This research uses primary data derived from the results of questionnaire answers. The method of determining the research sample used proportionate stratified random sampling. The analysis technique used partial least square. The results indicated that attitudes, subjective norms, perceived behavioral control had a positive effect on students' intentions to whistleblowing while machiavellian traits had no effect on students' intentions to whistleblowing. The implication of this research is to provide empirical support that students' intentions to whistleblowing are supported by attitudes, subjective norms, and perceived behavioral control.
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 : Lembaga Pengembangan Kinerja Dosen

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.
Pengaruh Motivasi Karier, Persepsi Biaya Pendidikan, dan Dukungan Keluarga Pada Minat Mahasiswa Sarjana Akuntansi Melanjutkan Pendidikan Magister Akuntansi Ni Nyoman Yuliana Damayanti; Ni Made Dwi Ratnadi
Media Informasi Penelitian Kabupaten Semarang Vol. 4 No. 2 (2022): Desember: Media Informasi Penelitian Kabupaten Semarang
Publisher : Badan Perencanaan Pembangunan, Riset dan Inovasi Daerah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/sinov.v4i2.613

Abstract

Education Masters (S2) Accounting is a further education after graduating from a bachelor's degree (S1) to obtain a master's degree. The level of students to continue their master of accounting education is still in the low category. This is caused by many factors. This study aims to empirically examine the effect of career motivation, perceptions of educational costs and family support on the interest of bachelor of accounting students to continue their Masters in Accounting Education. The location of this research was conducted at State and Private Universities in Bali. The population in this study were all accounting students at public and private universities in Bali. The sample collection technique used in this research is probability sampling technique with the type used is proportionate stratified random sampling, obtaining 337 samples. The method of collecting data in this study uses a survey. The data analysis technique used is multiple linear regression analysis. The results of the analysis show that career motivation, perceptions of educational costs and family support have a positive effect on student interest. The implications of the results of this study include theoretical implications that explain McClelland's Motivation Theory and Theory of Planned Behavior as well as practical implications which show that apart from the family, the university also participates and provides benefits that students will get by pursuing a master's degree.
Co-Authors Ade Ayu Cahyaning Pratiwi Ajeng Winda Febryanti 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 Anak Agung Vidyaswari Kedisan Andrea Diva Ananda Anggarini, Ni Made Anggi Anik Yuesti Arl Jonathan Paulalengan 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 Gede Galan Dhira Mahesana Gerianta Wirawan Yasa Gregorious Paulus Tahu Hasibuan, Henny Triyana Herkulanus Bambang Suprasto I Dewa Ayu Agung Oka Pradnyani I Gede Wahyu Krisnanda I Gst Agung Krisna Lestari I Gusti Agung Ayu Uttami Vishnuputri I Gusti Ayu Agung Damayanti I Gusti Ayu Eka Damayanthi 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 Komang Sutrisna Adi Natha 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 Ayu Ratih Manuari 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 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 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 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 Meita Krisdayanti Ni Putu Sri Harta Mimba Ni Putu Sri Harta Mimba Ni Wayan Nariastiti Ni Wayan Noviantari Ni Wayan Puspita Devi 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 Dyan Yaniartha Sukartha 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 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