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Gayatri .
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Economics, Econometrics & Finance

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Pengaruh Independensi, Gaya Kepemimpinan, Komitmen Organisasi, Pegalaman Kerja, dan Pemahaman Good Governance pada Kinerja Auditor Ni Nyoman Suryagita Apsari; Gayatri .
E-Jurnal Akuntansi Vol 24 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.v24.i01.p11

Abstract

The aims of the current study are to determine the effect of independence, leadership style, organization commitment, work experience, and comprehension of good governance towards performance of the auditor in Inspectorate of Bali Province. The population of this study were all functional position auditor and all officials of local government affairs in Inspectorate of Bali Province and the sampling method was using saturated or census sample method. The numbers of samples used were 41 respondents. The data were collected by questionnaire measured by likert scale. The result of the current study shows that independence, leadership style, organization commitment, work experience, and comprehension of good governance have a positive and significant impact on the performance of the auditor in Inspectorate of Bali Province. Keyword: independence, leadership style, organization commitment, work experience, comprehension of good governance, performance of the auditor.
PENGARUH PARTISIPASI ANGGARAN, SELF-EFFICACY, SISTEM PENGUKURAN KINERJA, DAN SISTEM REWARD PADA KINERJA MANAJERIAL I Gede Jemika Negara; Gayatri .
E-Jurnal Akuntansi Vol 20 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

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Abstract

The purpose of this research is to determine any factors that may affect the managerial performance of department head of star-rated hotels in Denpasar. The background of this research is the decrease of the average occupancy rate of star rated hotel rooms in Denpasar City. This research located at 29 star-rated hotels in Denpasar and the respondents are 35 of department heads that have been choosen by purposive sampling method. Data was collected by using questionnaire and then analyzed by multiple regression. This study found that budgetary participation, self-efficacy, and reward system have positive impact on managerial performance, and performance measurement system has no impact on managerial performance. Budgetary participation could increase goal-commitment that have implication on managerial motivation to improve performance. Furthermore, the heads of departments with high self-efficacy have a strong belief in achieving goals that tend to set higher targets and produce high performance. The reward system can align personal goals with corporate objectives so that department heads will act in the company's best interest to achieve high performance. Meanwhile, performance measurement systems has no effect on managerial performance because of department heads are more interested in rewards given in the form of service charges that do not have a direct relationship to the performance measures specified in the performance measurement system in some departments. Keywords : managerial performance, budgetary participation, self-efficacy, performance measurement system, reward system
PENGARUH AKUNTANSI BERBASIS AKRUAL, SISTEM PENGENDALIAN INTERN DAN MOTIVASI KERJA PADA KUALITAS LAPORAN KEUANGAN I Wayan Nico Setiawan; Gayatri .
E-Jurnal Akuntansi Vol 21 No 1 (2017)
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

ABSTRACT Satuan Kerja Perangkat Daerah receives Unqualified Opinion opinion in 2014 and 2015, but the Audit Agency audit finds that there are still weaknesses in the internal control system, which is still a lot of supervision that needs to be improved. The research method used is purposive sampling method with criterion 47 SKPD and criteria of respondents are 141 respondents consisting of head SKPD, head of sub finance department, and head sub part of reporting participating in making financial report. Data collection was done by distributing questionnaires directly to each SKPD in Gianyar regency. The analysis technique used is multiple linear regression. The result of analysis shows that accrual based accounting in making financial report without supervision and motivation from superiors of financial statements prepared to get better result, with the internal control system that supervise and direct from principal and agent so that can give actual information to be submitted in the preparation of financial statements, the need for work motivation in making financial statements so that local governments can complete the financial statements on time and can convey the actual information for its users. This study concludes that accrual-based accounting, internal control system, and work motivation have a positive effect on the quality of financial statements Keywords : accrual based accounting, internal control system, work motivation, quality of financial statements
Co-Authors I Gede Jemika Negara I Wayan Nico Setiawan Ni Nyoman Suryagita Apsari