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All Journal Jurnal Akuntansi Multiparadigma EKONOMIS : Journal of Economics and Business Jurnal Aplikasi Akuntansi Accounting Profession Journal (APAJI) Widya Akuntansi dan Keuangan Journal of Applied Management and Accounting Science (JAMAS) Journal of International Conference Proceedings JURNAL ECONOMINA International Journal of Application on Economics and Business Jurnal SUTASOMA E-JURNAL AKUNTANSI SENEMA Jurnal Akuntansi
Ni Luh Nyoman Sherina Devi
Universitas Mahasaraswati Denpasar
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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PERAN TRI HITA KARANA DAN MODAL INTELEKTUAL HIJAU DALAM AKUNTANSI KEBERLANJUTAN Manuari, Ida Ayu Ratih; Kumalasari, Putu Diah; Devi, Ni Luh Nyoman Sherina; Rastamiari, I Gusti Ayu Eka Putri; Hananingrum, Ni Luh Putu Grace
Jurnal Akuntansi Multiparadigma Vol 15, No 3 (2024): Jurnal Akuntansi Multiparadigma (Desember 2024 - April 2025)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2024.15.3.35

Abstract

Abstrak – Peran Tri Hita Karana dan Modal Intelektual Hijau dalam Akuntansi KeberlanjutanTujuan Utama – Penelitian ini berupaya menganalisis pengaruh modal intelektual hijau terhadap keunggulan kompetitif dengan Tri Hita Karana sebagai pemoderasi.Metode – Penelitian ini menggunakan metode analisis SEM-PLS. Sampel penelitian ini adalah pengusaha kedai kopi yang beroperasi di Bali.Temuan Utama – Penelitian ini menemukan bahwa variabel modal intelektual hijau berkontribusi signifikan pada keunggulan kompetitif. Walaupun demikian, variabel Tri Hita Karana hanya memoderasi pengaruh modal struktural hijau terhadap keunggulan kompetitif. Temuan ini menunjukkan bahwa nilai budaya lokal memperkuat infrastruktur dan sistem organisasi berkelanjutan dalam praktik bisnis.Implikasi Teori dan Kebijakan – Temuan ini menegaskan pentingnya integrasi nilai budaya lokal dalam teori pandangan berbasis modal intelektual. Kebijakan perusahaan perlu mendukung keberlanjutan untuk memperkuat daya saing.Kebaruan Penelitian – Penelitian ini menyoroti peran Tri Hita Karana sebagai moderasi pada modal struktural hijau. Abstract – The Role of “Tri Hita Karana” and Green Intellectual Capital in Sustainability AccountingMain Purpose – This study aims to analyse the influence of green intellectual capital on competitive advantage with “Tri Hita Karana” as a moderator.Method – This study uses SEM-PLS analysis. The sample consists of coffee shop entrepreneurs operating in Bali.Main Findings – This study found that the green intellectual capital variable significantly contributes to competitive advantage. However, the “Tri Hita Karana” variable only moderates the influence of green structural capital on competitive advantage. These findings indicate that local cultural values strengthen sustainable infrastructure and organizational systems in business practices.Theory and Practical Implications – These findings emphasise integrating local cultural values into intellectual capital-based view theory. Company policies need to support sustainability to strengthen competitiveness.Novelty – This study highlights the role of “Tri Hita Karana” as a moderator of green structural capital
Tax Management in The Indonesian Banking Sector: The Moderating Role of Independent Commissioners on The Relationship Between Profitability and Firm Size Toward Effective Tax Rate Rengganis, RR. Maria Yulia Dwi; Sherina Devi, Ni Luh Nyoman; Antari, Ni Kadek Dwi; Dewi, Desak Made Sri Juniasri
Journal of International Conference Proceedings Vol 8, No 2 (2025): 2025 ICPM Thailand Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v8i2.4127

Abstract

Tax management is a key strategy for business entities to meet their tax responsibilities efficiently and legally. The purpose of this study is to examine how profitability and firm size impacts on tax management, as measured by the Effective Tax Rate (ETR), and the moderating role of independent commissioners in Indonesian banking companies from 2021 to 2023. The results show that profitability has a significant negative effect on ETR, while firm size has no effect. The interaction test shows that independent commissioners significantly moderate the relationship between profitability and ETR by weakening the negative effect. However, independent commissioners' moderating influence on the association between company size and ETR is statistically insignificant. These findings highlight the importance of good corporate governance, particularly the monitoring function of independent commissioners, in encouraging the responsible of tax behavior. The contributions of this study add to the literature on tax management and also corporate governance, and provides knowledge for regulators to strengthen tax compliance mechanisms in the banking sector.
Efek Moderasi Etika Auditor terhadap Hubungan Kompetensi dan Pengalaman Kerja dengan Kualitas Audit pada Kantor Akuntan Publik di Bali Rengganis, RR. Maria Yulia Dwi; Devi, Ni Luh Nyoman Sherina; Pramanaswari, A.A. Sagung Istri; Prameswari, Ida Ayu Nirma
JURNAL ECONOMINA Vol. 3 No. 5 (2024): JURNAL ECONOMINA, Mei 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v3i5.1303

Abstract

This research aims to examine the moderating effect of auditor ethics on the relationship between competency and work experience and audit quality at Public Accounting Firms in Bali. The population in this research is all Public Accounting Firms registered in the 2023 IAPI Directory, totaling 19 Public Accounting Firms with 117 auditors. The sampling technique used purposive, to obtain a sample of 72 respondents. The analysis technique used is Moderated Regression Analysis (MRA). The results of this research indicate that the variables of competence and work experience have a positive effect on audit quality, while auditor ethics are unable to moderate the influence of competence and work experience on audit quality.
Co-Authors Antari, Ni Kadek Dwi Dewi, Desak Made Sri Juniasri Dewi, Putu Eka Dianita Marvilianti Hananingrum, Ni Luh Putu Grace I Dewa Made Endiana I Gusti Ayu Made Agung Mas Andriani I Kadek Bagiana I Ketut Pande Wahyu Krisna I Putu Wahyu Dwinata JS I Wayan Suartana Ida Ayu Ratih Manuari Ida Ayu Ratih Manuari Ida Ayu Ratih Manuari Ida Ayu Ratih Manuari Kadek Indah Kusuma Dewi Kd Yona Agustini Luh Putri Mas Mirayani Luh Putri Mas Mirayani Manuari, Ida Ayu Ratih Ni Kadek Septiari Ni Komang Apitrijati Ni Luh Made Elida Rani Ni Putu Wulan Yunia Sari Pramanaswari, A.A. Sagung Istri Prameswari, Ida Ayu Nirma Putu Diah Kumalasari Rastamiari, I Gusti Ayu Eka Putri RR. Maria Yulia Dwi Rengganis Yoga, I Gusti Agung Prama Yura Karlinda Wiasa Putri