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Money and Unethical Behavior of Accounting Students Dewi, Luh Gede Krisna; Dewi, Ayu Aryista
Journal of Accounting and Business Education 2018: JABE: VOL. 2, ISSUE 2, MARCH 2018
Publisher : Universitas Negeri Malang

Financial fraud involving the accounting profession lower public confidence in the accounting profession and the presentation of financial statements. The need for early detection of the factors causing a person to commit an unethical behavior is increasing. Accounting students as individuals who will enter the workforce and become accounting professionals are expected to get accounting ethics education correctly. This study aimed to analyze the relationship among the love of money, the machiavellian behavior, the unethical behavior, and gender as demographic variables. Respondents were active undergraduate students in Accounting Department. The sampling technique used purposive sampling with sample amounted to 234 respondents. Data collection was conducted through questionnaires containing 34 items of questions related to the behavior of love of money, Machiavellian, and unethical behavior. The results found that Machiavellian behavior can mediate the influence of love of money on the unethical behavior of Accounting students. Men tend to choose to take risks in action than women, so this research indicated that gender as demographic variables can also affect the relationship of love of money to unethical behavior.

International Financial Reporting Standard (IFRS): The Awareness Level In Accounting Student Dewi, Ayu Aryista; Dewi, Luh Gede Krisna
AKRUAL: JURNAL AKUNTANSI Vol 10, No 2 (2019): AKRUAL: Jurnal Akuntansi
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v10n2.p157-176

Changes in accounting standards currently referring to International Financial Reporting Standards (IFRS) require substantive changes at the tertiary level. The purpose of this study is to examine the differences in the level of awareness of accounting students proxied by the level of understanding, knowledge, interest, learning method preferences (pedagogy), and expected expectations (outcomes) of students towards IFRS. Research respondents were S1 students of the Accounting Study Program regular class and an English class. The analysis was carried out through questionnaires. The analysis tool uses independent t-test with the SPSS program. The results of the study indicate that there are differences in the level of interest (interest) and the desired level of expectations (outcomes) in IFRS learning. Research implications are expected to contribute to universities in the preparation of curriculum and formulate learning strategies to improve the knowledge and readiness of accounting students regarding the application of IFRS

Transparasi Informasi Memoderasi Pengaruh Agresivitas Pajak Pada Nilai Perusahaan Pertambangan di Bursa Efek Indonesia Ayu Aryista Dewi; Luh Gede Krisna Dewi
Akuntabilitas Vol 10, No 2: Oktober 2017
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

The behavior of tax aggressiveness by taxpayers, especially corporate taxpayers will have an impact on the value of the company. The company's transparency to information relating to the company as well as the fulfillment of corporate liabilities to society, the environment, and government can also affect the value of the company. This research tries to dig deeply about the influence of tax aggressiveness undertaken by the company on the value of the company with the transparency of information as a moderating variable. This study also uses profitability control, leverage, firm size and audit quality. Tax aggressiveness is proxied by comparing Net Profit Margin to Net Profit Margin Industry. Company value is proxied with Tobins'Q ratio. The data selected by purposive sampling method. The sampel in this study were using 36 companies that listing in Indonesian Stock Exchange periode 2013-2015. The result of this research is tax aggressiveness have positive effect on firm value while transparency of information can strengthen the influence of tax aggressiveness on company value.

International Financial Reporting Standard (IFRS): The Awareness Level In Accounting Student Ayu Aryista Dewi; Luh Gede Krisna Dewi
AKRUAL: JURNAL AKUNTANSI Vol 10 No 2 (2019): AKRUAL: Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v10n2.p157-176

Changes in accounting standards currently referring to International Financial Reporting Standards (IFRS) require substantive changes at the tertiary level. The purpose of this study is to examine the differences in the level of awareness of accounting students proxied by the level of understanding, knowledge, interest, learning method preferences (pedagogy), and expected expectations (outcomes) of students towards IFRS. Research respondents were S1 students of the Accounting Study Program regular class and an English class. The analysis was carried out through questionnaires. The analysis tool uses independent t-test with the SPSS program. The results of the study indicate that there are differences in the level of interest (interest) and the desired level of expectations (outcomes) in IFRS learning. Research implications are expected to contribute to universities in the preparation of curriculum and formulate learning strategies to improve the knowledge and readiness of accounting students regarding the application of IFRS

Pemberdayaan Masyarakat dan Pengembangan Potensi Wilayah di Desa Manukaya Gianyar Bali Luh Gede Krisna Dewi; I Made Dwi Budiana Penindra
WIDYABHAKTI Jurnal Ilmiah Populer Vol. 2 No. 2 (2020): Maret
Publisher : STIKOM Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (405.473 KB)

Desa Manukaya adalah sebuah desa yang terletak di Kabupaten Gianyar. Wilayah Desa Manukaya adalah 1496 km2, ada 13 banjar di Desa Manukaya. Wilayah desa terdiri dari 141 km2 sawah dan kebun 891,79 km2 dan memiliki potensi di bidang budaya, pertanian, perkebunan, peternakan dan industri kerajinan, yang belum dieksplorasi secara optimal, sehingga sinergi antara masyarakat dan kampus dibutuhkan sebagai bentuk penerapan Tri Dharma Perguruan Tinggi. Mitra kegiatan adalah KWT Mertha Jati yang diberikan pelatihan dalam pengolahan makanan yang terbuat dari jeruk (permen jeruk), para wanita yang bekerja di industri rumah keripik rempeyek melalui pelatihan manajerial (packing and labeling). Mitra lainnya adalah KSU Banjar Malet di sektor usaha simpan pinjam. Program kerja terdiri dari produksi VCO, pemanfaatan limbah VCO sebagai pakan ternak, program Pemeriksaan Mata Gratis, pencegahan stunting, senam lansia, pengajaran Polisi Sekolah Kecil, penyuluhan tentang TOGA, pengembangan kelompok tari dan tabuh, program pengajaran bahasa Inggris dan mengembangkan paket wisata untuk Pura Pegulingan. Kegiatan pendampingan dilakukan melalui program KKN PPM dengan metode pelatihan, penyuluhan, sosialisasi dan pemanfaatan teknologi tepat guna. Hasil atau luaran yang dicapai dari kegiatan ini adalah peningkatan produktivitas mitra, peningkatan mutu kesehatan dan pendidikan, serta pengembangan seni budaya yang menunjang pariwisata.

Corporate Governance Toward Sustainability Disclosure: Recent Development and Future Research Agenda Luh Gede Krisna Dewi; Ni Luh Putu Wiagustini; Henny Rahyuda; I Putu Sudana
Jurnal Ilmiah Akuntansi dan Bisnis Vol 17 No 2 (2022)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2022.v17.i02.p05

The concept of sustainability is important in global business practices. Companies should manage business practices that are in line with the achievement of the SDGs agenda. This study aims to review previous research and fill gaps using a literature review approach. It critically reviews the theoretical perspectives and issues based on the relationship between corporate governance mechanisms and the level of corporate sustainability disclosure. This study adopts a systematic literature review approach with bibliometric analysis methods and content analysis using 44 articles from the Scopus database. The results of this study describe three clusters in the latest research developments. The first cluster is with regard to corporate social responsibility, the second is board composition; and the third is practical implications. Another finding is female director and independent director variables appear to be predictors of the sustainability report disclosure. The implication of the research is to provide comprehensive future research agenda. Keywords: corporate governance, sustainability disclosure, board composition, bibliometric analysis

Pengaruh Pendidikan Kewirausahaan, Persepsi Kewirausahaan, dan Self-Efficacy terhadap Minat Berwirausaha Mahasiswa Akuntansi Azahra Angelika Jassin; Luh Gede Krisna Dewi
Co-Value Jurnal Ekonomi Koperasi dan kewirausahaan Vol. 14 No. 2 (2023): Co-Value : Jurnal Ekonomi, Koperasi, & Kewirausahaan
Publisher : Program Studi Manajemen Institut Manajemen Koperasi Indonesia Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/covalue.v14i2.3645

Penelitian ini bertujuan untuk mengetahui pengaruh pendidikan kewirausahaan, persepsi, dan self-efficacy terhadap minat berwirausaha mahasiswa program studi S1 Akuntansi Universitas Udayana. Jumlah populasi yang digunakan sebanyak 255 mahasiswa, sedangkan sampelnya sebanyak 156 mahasiswa. Teknik analisis data yang digunakan adalah regresi linier berganda. Hasil analisis menunjukkan bahwa pendidikan kewirausahaan tidak berpengaruh terhadap minat berwirausaha mahasiswa akuntansi. Persepsi berpengaruh terhadap minat berwirausaha mahasiswa akuntansi. Self-efficacy berpengaruh terhadap minat berwirausaha mahasiswa akuntansi. Disarankan proses pembelajaran di perguruan tinggi perlu diperbaiki, baik dari peran dosen maupun kurikulumnya sehingga pembelajaran lebih menarik dan mahasiswa paham dengan apa yang disampaikan oleh dosen. Bagi mahasiswa Akuntansi baik dari Universitas Udayana maupun perguruan tinggi lainnya sebaiknya dapat mempersiapkan diri baik untuk memasuki dunia kerja maupun terjun untuk berwirausaha.

GOOD CORPORATE GOVERNANCE DAN SUSTAINABLE BUSINESS PRACTICE PERUSAHAAN PUBLIK DI INDONESIA Luh Gede Krisna Dewi; I Made Dwi Budiana Penindra; Putu Ery Setiawan
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.13.NO.08.TAHUN.2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EEB.2024.v13.i08.p04

Penelitian ini bertujuan untuk menganalisis pengaruh mekanisme good corporate governance terhadap environmental investment. Good corporate governance diproksikan dengan ukuran dewan komisaris, komisaris independen, kepemilikan institusional, dan komite audit. Environmental investment diproksikan dengan peringkat PROPER yang menggambarkan komitmen perusahaan terhadap keberlanjutan. Penelitian ini menggunakan sampel perusahaan sektor non-keuangan di Bursa Efek Indonesia selama periode tahun 2015 sampai dengan 2021. Jumlah amatan dalam penelitian ini adalah 220 firm years. Data yang digunakan bersumber dari annual report dan laporan keberlanjutan, dan selanjutnya dianalisis dengan teknik regresi data panel dan diolah menggunakan alat bantu Eviews 12. Penelitian berhasil membuktikan bahwa struktur kepemilikan institusional memengaruhi tingkat environmental invetsment perusahaan sebagai bentuk praktik bisnis berkelanjutan. Penelitian tidak menemukan pengaruh antara ukuran dewan komisaris, keberadaan komisaris independen, kepemilikan manajerial dan komite audit sebagai komponen corporate governance yang memengaruhi tingkat environmental invetsment perusahaan. Hasil penelitian membuktikan bahwa faktor tekanan stakeholder institusi memengaruhi praktik bisnis berkelanjutan dan mendukung stakeholder theory. Secara praktis temuan penelitian ini berimplikasi dalam penyusunan regulasi yang lebih baik karena faktor tekanan stakeholder institusi berdampak positif terhadap praktik bisnis berkelanjutan.

Emotional Intelligence Moderates the Effects of Time Budget Pressure and Compliance Pressure on the Central BPK Auditor Judgment Prema Laksmi Wijaksana; Luh Gede Krisna Dewi
E-Jurnal Akuntansi Vol 28 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.v28.i03.p05

This study aims to determine the moderating ability of emotional intelligence to time budget pressure and compliance pressure to the auditor. The population in this study was the entire auditor auditor IIIA at the Central BPK office. The number of samples used in this study were 68 respondents from 68 auditor auditor IIIA at the Central BPK office. The size of the sample is based on the technique of determining saturated samples. Data collection in this study was conducted by questionnaire method. The data analysis technique used is the analysis of Moderated Regression Analysis (MRA). The results showed that time budget pressure and compliance pressure negatively affected auditor auditor auditor IIIA Central BPK and emotional intelligence were able to moderate the influence of time budget pressure and auditor compliance judgment auditor auditorat pressure IIIA Central CPC. Keywords : Time budget pressure, Compliance pressure, emotional intelligence, Auditor judgment.

Pengaruh Rasio BOPO, Modal Intelektual, dan Pengungkapan Corporate Social Responsibility Pada Profitabilitas Perusahaan Perbankan Putu Nesy Swendriani; Luh Gede Krisna Dewi
E-Jurnal Akuntansi Vol 28 No 2 (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.v28.i02.p23

This study aims to obtain empirical evidence of the effect of BOPO ratio, intellectual capital, and corporate social responsibility (CSR) disclosure on profitability of banking companies. Research conducted on banking companies on the Indonesia Stock Exchange (IDX) for the 2013-2017 period. The sample is determined through non probability sampling method with purposive sampling technique. The number of samples used in this study were 60 observation samples. The data analysis technique used is the analysis of multiple linear regression analysis. The results of this study indicate that BOPO ratio show a negative effect on profitability of banking companies. The results also show that intellectual capital and CSR disclosure doesn’t affect the probability of banking companies. The research implications theoretically prove stakeholder theory, legitimacy theory, and resource-based theory in explaining the operational efficiency of banking companies. Keywords: BOPO; intellectual capital; CSR; profitability.

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