Claim Missing Document
Check
Articles

Pengaruh Jumlah Nasabah Kredit dan Kredit yang Disalurkan Pada Profitabilitas Dengan NPL Sebagai Pemoderasi Sinta Ratna Dewi; Ni Made Dwi Ratnadi
E-Jurnal Akuntansi Vol 22 No 2 (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.i02.p19

Abstract

This study aims to obtain empirical evidence number of credit customers on profitability, effect of lending on profitability, effect the number of credit customers on profitability with Non Performing Loan as a moderator and the influence of lending on profitability with Non Performing Loan as moderator at LPD in Tabanan Regency. Sampling technique using probability sampling method, especially proportionate stratified random sampling obtained 471 samples with three years observation from 2014-2016. Data analysis technique using Moderated Regression Analysis. The results showed that the number of credit customers have no effect on profitability. Lending have a positive effect on profitability. Non Performing Loans do not moderate the effect of the number of credit customers on profitability. Non Performing Loan weakens the effect of lending on profitability. Keywords: Loan to deposit ratio, customer, non performing loan, profitability
Pengaruh Financial Distress, Umur Perusahaan, dan Good Corporate Governance pada Kecepatan Publikasi Laporan Keuangan Tahunan Arl Jonathan Paulalengan; Ni Made Dwi Ratnadi
E-Jurnal Akuntansi Vol 27 No 3 (2019)
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.2019.v27.i03.p14

Abstract

The purpose of this study examines the effect of financial distress, company age, and good corporate governance on the speed of publication of annual financial statements. This research was focused in the food and beverage companies listed on Indonesia Stock Exchange (IDX). Samples are determined by non-probability sampling, purposive sampling technique. Sample criteria, the company reports its annual financial statements in a row from 2014 to 2017. The samples were 12 companies with four years of observation. Methods of collecting data with non-participant observation, accessing annual financial reports. The data analysis technique is multiple linear regression. Based on the results, found that financial distress had a negative effect on the speed of publication of annual financial statements. The age of the company does not affect the speed of publication of annual financial statements. Good corporate governance has a positive effect on the speed of publication of annual financial statements. Keywords: Publication, distress, good corporate governance, age
Penerapan Good Corporate Governance, Komitmen Organisasi, Gaya Kepemimpinan Transformasional dan Kinerja Karyawan Lembaga Perkreditan Desa Ni Luh Putu Diah Cantika Wibawa; Ni Made Dwi Ratnadi
E-Jurnal Akuntansi Vol 31 No 3 (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.i03.p06

Abstract

The purpose of this study was to determine the effect of Good Corporate Governance, organizational commitment, leadership style on the performance of rural credit employee institutions. The population in this study were 122 LPDs in Badung Regency. The analysis technique used was multiple linear regression. Based on the established criteria, 55 LPD samples were taken in Badung Regency. The results of this study indicate that good corporate governance, organizational commitment and transformational leadership style have a positive effect on the performance of LPD employees in Badung Regency. Keywords: Good Corporate Governance; Organizational Commitment; Leadership Style; Employee Performance.
Pengaruh Pengungkapan Corporate Social Responsibility pada Nilai Perusahaan Dengan Profitabilitas dan Leverage Sebagai Variabel Moderasi I Wayan Rady Darmastika; Ni Made Dwi Ratnadi
E-Jurnal Akuntansi Vol 27 No 1 (2019)
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.2019.v27.i01.p14

Abstract

This study aims to obtain empirical evidence of the influence of Disclosure of Corporate Social Responsibility (CSR) on Corporate Value with Profitability and Leverage as a moderating variable. This research was conducted on mining companies listed on the Indonesia Stock Exchange (IDX) in 2013-2016. The number of samples in this study was 41 companies with 164 observations because there were 3 mining companies that did not have complete information needed in the study. The data analysis technique used is Moderated Regression Analysis (MRA). Based on the results of the analysis of this study it was found that the disclosure of corporate social responsibility has a positive effect on the value of the company. Profitability strengthens the influence of corporate social responsibility disclosure on company value while leverage weakens the influence of corporate social responsibility disclosure on company value. Keywords: Company value, corporate social responsibility
PENGARUH KECERDASAN EMOSIONAL, KECERDASAN INTELEKTUAL, DAN PERILAKU BELAJAR PADA TINGKAT PEMAHAMAN AKUNTANSI Ni Wayan Resna Wardani; Ni Made Dwi Ratnadi
E-Jurnal Akuntansi Vol 20 No 2 (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.v20.i02.p10

Abstract

The level of understanding of accounting to be very important. Through the level of understanding of accounting can be known how adequate accounting knowledge already possessed an accountant in order to carry out the role of the accounting profession in the business world. Factors that may affect the level of understanding of accounting is a factor of emotional intelligence, intellectual, and behavioral learning. This study aimed to get empirical evidence about the influence of emotional intelligence, intellectual, and behavioral learning on the level of understanding of accounting. This research was conducted at the Faculty of Economics and Business, University of Udayana survey method using a questionnaire. Samples in this study of 160 respondents with a technical determination of the sample used is purposive sampling. Data analysis technique used is multiple linear regression. The study found that emotional intelligence, intellectual, and behavioral learning positive effect on the level of understanding of accounting. The higher the emotional intelligence, intellectual, and behavioral learning, the higher the level of understanding of accounting.
PENGARUH ASIMETRI INFORMASI, CORPORATE GOVERNANCE DAN UKURAN PERUSAHAAN PADA MANAJEMEN LABA Ni Wayan Nariastiti; Ni Made Dwi Ratnadi
E-Jurnal Akuntansi Vol 9 No 3 (2014)
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

Abstract

This research aims to determine the effect of information asymmetry, corporate governance, and firm size on earnings management of publicly traded companies listed on the Indonesian Stock Exchange. Samples was determined by purposive sampling amounting 65 companies. Data were analyzed by multiple regression. The analysis result that the information asymmetry measured by the bid-ask spread has on earnings management positive influence, corporate governance measured by the rating CGPI have negative  effect, and firm size proxid by total assets have negative on earnings management.
Analisis Potensi Pajak Hotel dan Konstribusinya Terhadap PAD Kabupaten Badung Kadek Clara Sintha Iswari; Ni Made Dwi Ratnadi
E-Jurnal Akuntansi Vol 30 No 2 (2020)
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.2020.v30.i02.p10

Abstract

Hotel tax is one of the regional taxes as a contributor to the Regional Original Income (PAD) which has the potential to increase in Badng Regency. The purpose of this study was to determine the hotel tax potential and its contribution in the North Kuta District of the PAD in Badung Regency. The hotel taxpayer population is 405 units. The sample is determined by the non probability sampling method with the saturated sample technique. Data collection through documentation studies and interviews. The analysis technique used is the calculation of hotel tax potential and calculation of hotel tax contributions to PAD. Based on the results of the analysis, there are potential hotel taxes that can still be explored. The contribution of the realization of hotel taxes in the North Kuta District to the Badung Regency PAD was 6.13 percent and 8.35 percent of the Badung Regency Regional tax in 2018. Keywords: Hotel Tax; Potential; Contribution; Local Original Income.
Minat Mahasiswa Akuntansi Memperoleh Sertifikasi Chartered Accountant Andrea Diva Ananda; Ni Made Dwi Ratnadi
E-Jurnal Akuntansi Vol 31 No 9 (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.i09.p02

Abstract

This research aimed to determine the factors affecting accounting students’ interest in obtaining the CA certification. The theory of planned behavior is used as a theoretical basis to explain the effect of attitudes toward behavior, subjective norms, and perceived behavioral control on the interest in obtaining CA certification. The level of knowledge is also one of the information factors that can influence behavior intention. The number of samples used in this study was 168 respondents to determine the sample, namely the simple random sampling method. Data were collected using a questionnaire. The analysis technique used is multiple linear regression analysis. The analysis results indicate that attitudes toward behavior, subjective norms, and perceived behavioral control positively affect accounting students’ interest to obtain CA certification. Meanwhile, the level of knowledge about CA does not affect accounting students’ interest to obtain CA certification. Keywords: Interest; Attitudes Toward Behavior; Subjective Norms; Perceived Behavioral Control; Knowledge.
Motivasi, Pengetahuan CPA, Big Five Personality, dan Minat Mahasiswa Berkarier sebagai Akuntan Publik Kharisma Milinia Muji Rahayu; Ni Made Dwi Ratnadi
E-Jurnal Akuntansi Vol 33 No 11 (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.i11.p09

Abstract

The purpose of this research is to test empirically student interest in a career as a public accountant in terms of self-motivation, knowledge of Certified Public Accountants, and big five personality which include extraversion, agreeableness, conscientiousness, emotional stability, and openness to experience. The research was conducted on 2019 and 2020 students of the Accounting Undergraduate Study Program of the Faculty of Economics and Business, Udayana University. Data was collected through the survey method by distributing questionnaires. Samples were taken using simple random sampling method obtained by 250 respondents. The analysis technique used is Partial Least Square (PLS). The results showed that self-motivation, knowledge of Certified Public Accountants, conscientiousness personality type, emotional stability personality type, and openness to experience personality type had a positive effect on student interest in a career as a public accountant, while extraversion personality type and agreeableness personality type had no effect on student interest in a career as a public accountant. Kelywords: Sellf Motivation; Knowleldgel of CPAs; Big Fivel Pelrsonality; Intelrelst; Public Accountant
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 Akuntansi Vol 19 No 2 (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

Abstract

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.
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