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<![CDATA[Institutional Ownership, Characteristics of the Audit Committee and Information Power Earnings ]]>
<![CDATA[Ni Made Dwi Ratnadi, I Nyoman Wijana Asmara Putra,]]>
<![CDATA[ Jurnal Akuntansi Vol 22, No 3 (2018): September 2018 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Tarumanagara ]]>
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DOI: 10.24912/ja.v22i3.396
<![CDATA[The objective of this research to test the effect of institusional ownership and committee audit characteristic on the informativeness of earnings. Especially this research to test the non-banking institusional ownership, banking institusional ownership, independent commissioner as the member of audit committee, competence a member audit commitee in accounting and financial, and frequency of meeting held by audit committee. The data is taken from secondary sourced from the Indonesian Stock Exchange. Data were analyzed using multiple regression. The result indicates that, the non-banking institutional ownership, and shareholding by banks positive effect on the informativeness of earnings. Competence audit committee members in the fields of accounting and finance, and frequency of meetings held positive effect on informativeness of earnings. However, the proportion of independent directors on the audit committee does not affect to the earnings informativeness.]]>
<![CDATA[Institutional Ownership, Characteristics Of The Audit Committee And Information Power Earnings ]]>
<![CDATA[I Nyoman Wijana Asmara Putra]]>;
<![CDATA[Ni Made Dwi Ratnadi]]>
<![CDATA[ Jurnal Akuntansi Vol. 22 No. 3 (2018): September 2018 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Tarumanagara ]]>
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DOI: 10.24912/ja.v22i3.396
<![CDATA[The objective of this research to test the effect of institusional ownership and committee audit characteristic on the informativeness of earnings. Especially this research to test the non-banking institusional ownership, banking institusional ownership, independent commissioner as the member of audit committee, competence a member audit commitee in accounting and financial, and frequency of meeting held by audit committee. The data is taken from secondary sourced from the Indonesian Stock Exchange. Data were analyzed using multiple regression. The result indicates that, the non-banking institutional ownership, and shareholding by banks positive effect on the informativeness of earnings. Competence audit committee members in the fields of accounting and finance, and frequency of meetings held positive effect on informativeness of earnings. However, the proportion of independent directors on the audit committee does not affect to the earnings informativeness.]]>
<![CDATA[THE EFFECT OF JOB STRESS, BENEFITS, USER SATISFACTION, EDUCATION LEVEL AND TRAINING ON ACCOUNTING INFORMATION SYSTEM PERFORMANCE ]]>
<![CDATA[Paramadewi, Putu Monique]]>;
<![CDATA[Putra, I Nyoman Wijana Asmara]]>
<![CDATA[ TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 4 (2024): July 2024 ]]>
Publisher : <![CDATA[Transpublika Publisher ]]>
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DOI: 10.55047/transekonomika.v4i4.699
<![CDATA[The application and utilization of computer-based information systems will make it easier to face competition in the era of globalization. The way a company uses its financial information system can affect how well that system works for that business. This research aims to determine the effect of work stress, performance allowances, user satisfaction, education and training on the performance of accounting information systems. The research population is employees of the Denpasar City Regional Secretariat who use an accounting information system. A purposive sampling method was used, including a total of 60 participants. The collected data was then subjected to analysis utilizing multiple linear regression techniques. The study findings reveal that the work stress variable has a detrimental impact on the functioning of the accounting information system. The factors of allowances, user satisfaction, education level, and training are beneficial to the performance of the accounting information system. The independent variables have a major effect of 73.8% on the performance of the accounting information system, while the remaining 26.2% is attributed to other considerations.]]>
<![CDATA[Reaksi Pasar Modal terhadap Kenaikan Suku Bunga Acuan oleh The Fed tanggal 16 Juni 2022 ]]>
<![CDATA[Merta, I Putu Evan Aditya Dharma]]>;
<![CDATA[Putra, I Nyoman Wijana Asmara]]>
<![CDATA[ Jurnal Samudra Ekonomi dan Bisnis Vol 15 No 2 (2024): JSEB ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Samudra ]]>
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DOI: 10.33059/jseb.v15i2.8236
<![CDATA[The research aims to examine whether the Indonesian capital market reacts to the increase in benchmark interest rates by The Fed on June 16, 2022. The event study method is used with an observation period of 107 days, where 100 days are the estimation period and 7 days are the event period. The research sample consists of companies listed in the LQ45 Index from February 2022 to July 2022. The sampling method used is purposive sampling. Market reactions are measured by Cumulative Abnormal Return (CAR) using the mean adjusted model. Data analysis is conducted using the one-sample t-test. The results indicate that there is no significant negative reaction in the Indonesian capital market regarding the increase in benchmark interest rates by The Fed.]]>
<![CDATA[Pengaruh Pemahaman Perpajakan, Kualitas Pelayanan Pajak, dan Sanksi Pajak pada Kepatuhan Wajib Pajak Orang Pribadi ]]>
<![CDATA[I Kadek Gede Dhimas Kartika Saputra]]>;
<![CDATA[I Nyoman Wijana Asmara Putra]]>
<![CDATA[ JURNAL RISET MANAJEMEN DAN EKONOMI (JRIME) Vol. 3 No. 2 (2025): April : JURNAL RISET MANAJEMEN DAN EKONOMI ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis (ITB) Semarang ]]>
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DOI: 10.54066/jrime.v3i2.3186
<![CDATA[Tax is a source of state revenue with the largest contribution to the APBN. State revenue from taxes in Indonesia has not been carried out optimally compared to countries in the Asia-Pacific. The decline in tax revenue is caused by the low level of taxpayer compliance in paying taxes. This study aims to obtain empirical evidence regarding the effect of tax understanding, quality of tax services, and tax sanctions on individual taxpayer compliance at the Tabanan Pratama Tax Office. The theory used in this study is the Theory of Planned Behavior. The sampling method used is nonprobability sampling with incidental sampling techniques. The population in this study were individual taxpayers registered at the Tabanan Pratama Tax Office totaling 227,768 with a sample used of 100 respondents calculated using the slovin formula. Data collection using questionnaires, and analyzed using multiple linear regression techniques. The results of the study indicate that the quality of tax services and tax sanctions have a positive and significant effect on individual taxpayer compliance registered at the Tabanan Pratama Tax Office, but tax understanding does not affect individual taxpayer compliance registered at the Tabanan Pratama Tax Office.]]>
<![CDATA[Risiko Kredit, Kecukupan Modal, Likuiditas, dan Profitabilitas Lembaga Perkreditan Desa Kabupaten Badung ]]>
<![CDATA[I Gusti Agung Putu Nadya Aundria Paramita]]>;
<![CDATA[I Nyoman Wijana Asmara Putra]]>
<![CDATA[ E-Jurnal Akuntansi Vol 34 No 1 (2024) ]]>
Publisher : <![CDATA[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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DOI: 10.24843/EJA.2024.v34.i01.p10
<![CDATA[The research aims to empirically examine the influence of credit risk, capital adequacy and liquidity on LPD profitability in Badung Regency. In this research, the data used is secondary data from the Badung Regency LPD financial reports, which has a total sample of 94 LPD samples for the period 2020 and 2021. The sample determination method uses the Simple Random Sampling technique. This data was collected using non-participant observation methods. The data analysis technique used is Multiple Linear Regression analysis. The results of the analysis from this research show that Credit Risk has a negative effect on LPD profitability, Capital Adequacy has a positive effect on LPD profitability and Liquidity has no effect on Badung Regency LPD profitability. It is hoped that the implications of this research can contribute to the development of knowledge regarding accounting regarding the influence of credit risk, capital adequacy and liquidity on LPD profitability. Keywords: Credit Risk; Capital Adequacy; Liquidity; Profitability]]>
<![CDATA[Pengaruh Work-Family Conflict Terhadap Turnover Intention dengan Burnout Sebagai Variabel Pemoderasi ]]>
<![CDATA[A. A. Ngr Gde Punia Artawan Putra]]>;
<![CDATA[I Nyoman Wijana Asmara Putra]]>
<![CDATA[ E-Jurnal Akuntansi Vol 32 No 3 (2022) ]]>
Publisher : <![CDATA[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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DOI: 10.24843/EJA.2022.v32.i03.p07
<![CDATA[This study aims to determine work-family conflict and burnout can affect turnover intention with burnout being the moderating variable. The location of the research was carried out in all Tax Consultant Offices in Bali. The population of confirmed tax consultant employees is 335 people by taking a sample of 77 using purposive sampling method. The study used primary data obtained from questionnaires distributed to each respondent and then regression was performed using moderate regression analysis (MRA). The results of data processing show that the work-family conflict and burnout variables have a positive effect on turnover intention, and burnout is able to moderate and strengthen the influence that occurs between work-family conflict on turnover intention. Keywords: Work-Family Conflict; Burnout; Turnover Intention.]]>
<![CDATA[PENGARUH KOMISARIS INDEPENDEN, KEPEMILIKAN INSTITUSIONAL, PROFITABILITAS, LIKUIDITAS, DAN UKURAN PERUSAHAAN PADA KETEPATWAKTUAN PUBLIKASI LAPORAN KEUANGAN ]]>
<![CDATA[Ida Bagus Kade Yogi Mahendra]]>;
<![CDATA[I Nyoman Wijana Asmara Putra]]>
<![CDATA[ E-Jurnal Akuntansi Vol 9 No 2 (2014) ]]>
Publisher : <![CDATA[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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<![CDATA[We (the editorial board and management team) found that the article was published in volume 9 Number 1 (2014). We decided that the article was revoked.]]>
<![CDATA[PENGARUH KOMISARIS INDEPENDEN, KEPEMILIKAN INSTITUSIONAL, PROFITABILITAS, LIKUIDITAS, DAN UKURAN PERUSAHAAN TERHADAP KETEPATWAKTUAN PUBLIKASI LAPORAN KEUANGAN TAHUNAN ]]>
<![CDATA[Ida Bagus Kade Yogi Mahendra]]>;
<![CDATA[I Nyoman Wijana Asmara Putra]]>
<![CDATA[ E-Jurnal Akuntansi Vol 9 No 1 (2014) ]]>
Publisher : <![CDATA[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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<![CDATA[One reliable reference as the basis for decision making can be given if the financial statements have relevant and reliable information. The loss of relevance of the information can reduce even eliminate the ability of the financial statements as a prediction tool for the users . The foregoing reflects the importance of timeliness annual financial statements to the public and the company is not expected to delay the presentation of its financial statements . The population in this study are all banking companies listed in Indonesia Stock Exchange 2009-2012. The number of samples used in this study was 92. Data analysis techniques used to solve this problem is binary logistic analysis. Based on the analysis results it is known that the independent commissioner , institusonal ownership as a proxy form of corporate governance and profitability, as well as the liquidity effect on the timeliness of the publication of the annual financial statements of banking companies listed in Indonesia Stock Exchange 2009-2012 . While the firm size has no effect on the timeliness of the publication of the annual financial statements of banking companies listed in Indonesia Stock Exchange 2009-2012]]>
<![CDATA[Analisis Kinerja Berbasis Balanced Scorecard pada KSP TEB Artha Mulia yang Menerapkan Financial Technology ]]>
<![CDATA[Komang Desi Adi Pratiwi]]>;
<![CDATA[I Nyoman Wijana Asmara Putra]]>
<![CDATA[ E-Jurnal Akuntansi Vol 27 No 3 (2019) ]]>
Publisher : <![CDATA[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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DOI: 10.24843/EJA.2019.v27.i03.p11
<![CDATA[This study aims to determine and analyze the performance of cooperativ that has implemented financial technology, KSP TEB Artha Mulia, by using balanced scorecard. The sample is determined by the probability sampling for customers and non-probability sampling for employees. The results of the study show that the performance from financial perspective seen from the liquidity ratio and the capital adequacy ratio has reached the ideal standards and the profitability ratio has not reached the ideal standards. The performance of the customer perspective and the internal business process perspective show good results. The performance of learning and growth perspectives seen from the level of employee satisfaction and the level of employee productivity is good, but the employee retention rate shows results that have not been classified as good. This research is expected to be used as a reference for cooperatives to plan the right strategy in the future.Keywords: Performance; balanced scorecard; financial technology]]>
