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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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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.
How Personal Technical Ability and User Involvement Shape The Performance of Accounting Information Systems: The Moderating Effect of IT Utilization in LPDs in Gianyar District Rengganis, RR. Maria Yulia Dwi; Mirayani, Luh Putri Mas; Devi, Ni Luh Nyoman Sherina
Jurnal Akuntansi Vol. 17 No. 1 (2025): Vol. 17 No. 1 (2025)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v17i1.11452

Abstract

Purpose – This study aims to examine the influence of personal technical skills and user involvement on the performance of accounting information systems (AIS), with the utilization of information technology as a moderating variable in Lembaga Perkreditan Desa (LPD) in Gianyar District. This research seeks to understand the extent to which human and technological factors contribute to enhancing the effectiveness of accounting systems in community-based financial institutions. Design/methodology/approach – This study employs a quantitative approach using the Moderated Regression Analysis (MRA) technique. The research sample consists of 77 LPD employees involved in the use of accounting information systems, selected through purposive sampling. Findings – The results indicate that personal technical skills and user involvement positively influence the performance of accounting information systems. Additionally, the utilization of information technology significantly strengthens the relationship between these independent variables and the performance of AIS. These findings suggest that LPDs that optimize the use of information technology can enhance the efficiency and accuracy of financial records. Research limitations/implications –The implications of this study highlight the importance of enhancing employees’ technological competencies and investing in information system infrastructure to improve AIS performance in LPDs. Keywords: Accounting Information System Performance, Information Technology Utilization, Personal Technical Skills, User Involvement
FACTORS AFFECTING ACCOUNTING INFORMATION SYSTEM PERFORMANCE IN CV. HARI BAIK Devi, Ni Luh Nyoman Sherina; Manuari, Ida Ayu Ratih; Rengganis, RR. Maria Yulia Dwi; Mirayani, Luh Putri Mas; Putri, Yura Karlinda Wiasa
International Journal of Application on Economics and Business Vol. 1 No. 3 (2023): Agustus 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i3.1170-1181

Abstract

An accounting information system is effective if the information needed by system users is met and efficient if the system is able to produce information without spending a lot of time in the work process. The goal of this study was to examine the variables that affect the functionality of the accounting information system, including user participation in information system development, individual technical proficiency, support from top management, training and education initiatives, user communication with information system developers, and the location of the information systems department. The test results demonstrate that user involvement in information system development, individual technical proficiency, and top management support have positive effects on the performance of the accounting information system, whereas training and education programs, user communication, information system developers, and the location of the information systems department have no impact on the performance of the accounting information system.
Co-Authors Anak Agung Sagung Istri Pramanaswari 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 Kadek Indah Kusuma Dewi Kd Yona Agustini Luh Putri Mas Mirayani Ni Kadek Septiari Ni Komang Apitrijati Ni Luh Made Elida Rani Ni Putu Wulan Yunia Sari 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