Articles
<![CDATA[BUDAYA TRI HITA KARANA DALAM MODEL UTAUT ]]>
<![CDATA[Dodik Ariyanto]]>;
<![CDATA[Maria M Ratna Sari]]>;
<![CDATA[Ni Made Dwi Ratnadi]]>
<![CDATA[ Jurnal Akuntansi Multiparadigma Vol 8, No 2 (2017): Jurnal Akuntansi Multiparadigma ]]>
Publisher : <![CDATA[Universitas Brawijaya ]]>
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DOI: 10.18202/jamal.2017.08.7062
<![CDATA[Abstrak: Budaya Tri Hita Karana dalam Model UTAUT. Penelitian ini menggali definisi dan indikator pertanyaan yang mewakili budaya Tri Hita Karana (THK) dalam model Unified Theory of Acceptance and Use of Technology (UTAUT). Penelitian ini menggunakan pendekatan studi literatur (untuk menggali definisi) dan uji lapangan (untuk memvalidasi). Penelitian ini menemukan Faktor Sosial Budaya (FSB) sebagai indikator baru dalam model UTAUT. FSB didefinisikan sebagai persepsi individu mengenai sesuatu yang dianggap penting (pengadopsian, pemanfaatan, dan penggunaan Sistem Informasi Akuntansi). FSB dipengaruhi oleh orang penting yang ada di sekitar, pemikiran individu, dan tingkat spiritualitas. Abstract: Tri Hita Karana Culture in UTAUT Model. This study explores the definitions and indicators of questions that represent Tri Hita Karana (THK) culture in Unified Theory of Acceptance and Use of Technology (UTAUT) model. This study uses literature study (to dig definition) and field test (to validate). This study finds Social Factor Culture (FSB) as a new indicator in UTAUT model. FSB is defined as perceptions of individuals that is considered important (adoption, utilization, and use of Accounting Information Systems). FSB is influenced by the important people around, individual thinking, and the level of spirituality.]]>
<![CDATA[Pemahaman Akuntansi, Profesionalisme, dan Kinerja Pemeriksa Pajak pada Kpp Pratama Se-Bali ]]>
<![CDATA[Maria Mediatrix Ratna Sari]]>;
<![CDATA[Gde Dharma Suputra]]>;
<![CDATA[Ni Luh Supadmi]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 12 No 1 (2017) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
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DOI: 10.24843/JIAB.2017.v12.i01.p05
<![CDATA[This study aims to improve the performance of tax inspectors in carrying out the inspection tasks, through understanding of financial accounting information and professionalism. While the specific purpose of this study was to determine the effect of the level of understanding of financial accounting information and professionalism of the tax inspectors in the settlement of tax audits on KPP Pratama in Bali. Theories and concepts used in this study is the Minister of Finance Regulation No. 17 / PMK.03 / 2013 on Procedures for Tax Audit. The data analysis technique used in this study is the multiple linear regression, to test the quality of the data using validity and reliability, and classical assumption. The test results show that understanding of financial accounting information and professionalism affect the performance of tax inspectors. The higher level of financial accounting information understanding and professionalism, then higher performance of tax inspectors in the settlement of tax audits on KPP Pratama in Bali. ]]>
<![CDATA[Akuntabilitas Akuntan Perempuan-Karir Bali: Sebuah Studi Fenomenologi ]]>
<![CDATA[Yeyen Komalasari]]>;
<![CDATA[I Gde Ary Wirajaya]]>;
<![CDATA[Maria Mediatrix Ratna Sari]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 14 No 1 (2019) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
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DOI: 10.24843/JIAB.2019.v14.i01.p07
<![CDATA[This study aims to understand how Balinese career women harmonize accountability practices. The study uses the interpretive paradigm and phenomenological approach to obtain a description of individual meaning and behavior comprehensively. The key informants in this study were women who were in the pragmatic endurance phase, i.e., the middle of their career in which they face a commitment to maintain a balance between their professional, community and personal or domestic life. The results showed that the multiple roles of Balinese career women were sourced from their self-owned accountability. Keywords: Balinese career women, accountability practices, self-accountability]]>
<![CDATA[REAKSI PASAR MODAL INDONESIA ATAS KEBIJAKAN TAX AMNESTY ]]>
<![CDATA[I G A Ayu Pradnyani Harum Dewi]]>;
<![CDATA[Dewa Gede Wirama]]>;
<![CDATA[Maria M. Ratna Sari]]>
<![CDATA[ Buletin Studi Ekonomi VOL.23.NO.1. FEBRUARI 2018 (PP 1-153) ]]>
Publisher : <![CDATA[Buletin Studi Ekonomi ]]>
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<![CDATA[Penelitian ini menganalisis reaksi pasar modal Indonesia atas kebijakan tax amnesty dan perbedaan reaksi pasar modal antara perusahaan kecil dan perusahaan besar. Reaksi pasar dalam penelitian ini diukur dengan CAR (Cumulative Abnormal Return). Model perhitungan CAR yang digunakan adalah mean adjusted model, dengan jendela peristiwa 7 hari di sekitar tanggal peristiwa. Ukuran perusahaan dibedakan berdasarkan aset untuk menentukan kelompok perusahaan kecil dan perusahaan besar. Seluruh perusahaan yang termasuk dalam indeks KOMPAS 100 tahun 2015 dan 2016 digunakan sebagai populasi dengan menggunakan purposive sampling sesuai dengan kriteria yang ditetapkan. Teknik analisis data yang digunakan adalah one sample t-test, dan independent t-test. Hasil penelitian menunjukkan terdapat reaksi positif atas peristiwa pengumuman kebijakan tax amnesty dan reaksi pasar lebih kuat pada perusahaan besar dibandingkan perusahaan kecil. Kata kunci: kebijakan tax amnesty, ukuran perusahaan]]>
<![CDATA[PENGARUH JENIS ROLE STRESS PADA KINERJA AUDITOR DENGAN BURNOUT SEBAGAI INTERVENING PADA KAP DI BALI ]]>
<![CDATA[Meita Trisnawati]]>;
<![CDATA[I Wayan Ramantha]]>;
<![CDATA[Maria M. Ratna Sari]]>
<![CDATA[ Buletin Studi Ekonomi VOL.22.NO.2. AGUSTUS 2017 (PP 113-261) ]]>
Publisher : <![CDATA[Buletin Studi Ekonomi ]]>
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<![CDATA[Auditor is profession with high level of stress that lead to burnout. The intention of this study is toobtain observed information of the effect of role conflict, role ambiguity and role overload on auditorperformance. To obtain empirical evidence of the effect of role conflict, role ambiguity and role overloadto burnout. To achieve observed information of the impact of burnout on auditor performance. Topersuade the capability of burnout in mediating the effect of role conflict, role ambiguity and roleoverload on auditor performance. The population of this research is all public accounting offices in BaliProvince. The sample is chosen by purposive sampling method with criteria of auditors with workingexperience at public accounting office at least one year and auditors who have done minimum one auditassignment. Data are analyzed using path analysis. The test outcome show that role conflict and roleambiguity have negative impact to auditor performance. Role conflict, role ambiguity and role overloadhave positive effect on burnout. Burnout is able to fully mediate the negative effect of role conflict, roleambiguity and role overload on auditor performance.Keywords: auditor performance, role conflict, role ambiguity, role overload and burnout]]>
<![CDATA[PENGARUH RETURN ON ASSETS, LEVERAGE, CORPORATE GOVERNANCE, UKURAN PERUSAHAAN DAN KOMPENSASI RUGI FISKAL PADA TAX AVOIDANCE ]]>
<![CDATA[Tommy Kurniasih]]>;
<![CDATA[Maria M. Ratna Sari]]>
<![CDATA[ Buletin Studi Ekonomi Vol 18, No. 1,Februari 2013. (PP 1-84) ]]>
Publisher : <![CDATA[Buletin Studi Ekonomi ]]>
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<![CDATA[This research studied the impact of financial statement indicator to tax avoidance. ROA, leverage, corporate governance, company’s size, and fiscal lost compensation were used as an independent variable which were assumed have an impact to tax avoidance (dependent variable) proxied by Cash Effective Tax Rates (CETR). This research used purposive sampling criteria and double linear regression analysis test. The result was ROA, leverage; corporate governance, company’s size, and fiscal lost compensation had a simultanous significant impact to tax avoidance in manufactur companies listed in BEI 2007- 2010 period. ROA, company’s size, and fiscal lost compensation influence tax avoidance partially and significantly. Leverage and Corporate Governance had no partial significant influence to tax avoidance. This result was consistent to previous research of Sari and Martani (2010)]]>
<![CDATA[Gender Memoderasi Pengaruh Love of Money Terhadap Tax Evasion Tendency ]]>
<![CDATA[Maria Mediatrix Ratna Sari]]>;
<![CDATA[I Gde Ary Wirajaya]]>;
<![CDATA[Ni Luh Supadmi]]>
<![CDATA[ Jurnal Ekonomi Kuantitatif Terapan 2019: Vol. 12, No.2, Agustus 2019 (pp. 111-247) ]]>
Publisher : <![CDATA[Universitas Udayana ]]>
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DOI: 10.24843/JEKT.2019.v12.i02.p08
<![CDATA[The purpose of this study was to examine the effect of love of money on tax evasion tendency with gender as moderating. The population in this study is the Udayana University Masters of Accounting. Sample selection with nonprobability sampling method with purposive sampling technique, obtained 184 respondents. Data collection using a questionnaire. Data were analyzed using Moderated Regression Analysis (MRA). The results show that love of money has a positive effect on tax evasion tendency, and gender is able to moderate the effect of love of money on tax evasion tendency. This study provides evidence and empirical support from tax moral theory and gender role theory related to ethical views on tax evasion tendency, the nature of love of money and gender as moderating.]]>
<![CDATA[PENGARUH KEPEMILIKAN INSTITUSIONAL, KOMPETENSI DEWAN KOMISARIS DAN KUALITAS AUDITOR PADA NILAI PERUSAHAAN ]]>
<![CDATA[Cok Istri Ratna Sari Dewi]]>;
<![CDATA[Ni Made Dwi Ratnadi]]>;
<![CDATA[Maria M. Ratna Sari]]>
<![CDATA[ E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.06.NO.09.TAHUN 2017 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Udayana ]]>
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DOI: 10.24843/EEB.2017.v06.i09.p08
<![CDATA[High firm value will increase the prosperity of shareholders. The higher the stock price, the higher the firm value could be. Generally investors will hand over its management to the professionals to achieve the company’s goal which is to increase the firm values. This study aims to examine the influence of institutional ownership, the competence of board of commissioners and the quality of auditor on firm values. The analyzed data is secondary data, taken from financial statements and annual reports of companies that listed in Indonesia Stock Exchange from 2012-2015. The sample selection determined by using purposive sampling technique, 48 companies were acquired. Multiple linear regression techniques were used to analyze the data. The results showed that institutional ownership, the competence of board of commissioners and the quality of auditor have positive effects on firm values.]]>
<![CDATA[KEMAMPUAN PRIOR OPINION MEMODERASI PENGARUH PROFITABILITAS, LEVERAGE, LIKUIDITAS, PERTUMBUHAN PERUSAHAAN DAN RASIO AKTIVITAS TERHADAP OPINI AUDIT GOING CONCERN ]]>
<![CDATA[Made Ayu Jayanti Prita Utami]]>;
<![CDATA[Maria M. Ratna Sari]]>;
<![CDATA[Ida Bagus Putra Astika]]>
<![CDATA[ E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.06.NO.07.TAHUN 2017 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Udayana ]]>
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DOI: 10.24843/EEB.2017.v06.i07.p09
<![CDATA[This study aimed to get empirical evidence of prior opinions in its ability to moderate the effect of profitability, leverage, liquidity, company growth and activity ratios on going concern audit opinion. Going concern opinion is an audit opinion issued by the auditor to assess whether there is substantial doubt on the entity's ability to maintain its viability in a time period not exceeding one year from the date of the audit report. Several previous studies have shown inconsistent results relating to the effect of financial ratios in the administration of going concern audit opinion. The difference results of these studies can be completed through a contingency approach, in which variables prior opinion allegedly moderating influence of financial ratios such as profitability, leverage, liquidity, growth and activity ratios to administration going concern audit opinion. This study uses secondary data. The population in this research is manufacturing companies listed in Indonesia Stock Exchange 2010-2015 period. The number of samples in the study were 438 samples were selected by purposive sampling. Data analysis technique used is the logistic regression analysis. The results obtained are prior opinion moderates and weaken the influence of profitability which is proxied by ROA on giving going concern audit opinions, but prior opinion does not moderate and strengthening the influence of leverage on giving going concern audit opinion, and prior opinion does not moderate and weaken the influence of liquidity, the company's growth and activity ratio on going concern audit opinion.]]>
<![CDATA[PENGARUH FRAMING DAN KEMAMPUAN NUMERIK TERHADAP KEPUTUSAN INVESTASI ]]>
<![CDATA[Gede Widiadnyana Pasek]]>;
<![CDATA[Anak Agung Gede Putu Widanaputra]]>;
<![CDATA[Maria Mediatrix Ratnasari]]>
<![CDATA[ E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.05.NO.11.TAHUN 2016 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Udayana ]]>
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<![CDATA[This study aims to determine the difference between the investment decisions of low and high numerical ability and given treatment that is not given framing with framing treatment. The study population was Student Master in management. The study design is a 2 X 2 factorial design to data collection used questionnaires in the form of a case. Once the experiment ends the data were analyzed with ANOVA two ways. The results showed (1) there is a difference between the given decision is not given framing with framing, (2) there are differences in decision making between the subjects with a high numerical ability and a low numerical abilities. From the results concluded that the framing and numerical ability to give effect to the investment decision]]>
