Article Per Year (5 Year)
p-Index From 2021 - 2026
5.065
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi Multiparadigma Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences E-JURNAL AKUNTANSI
Maria Meiatrix Ratna Sari
Fakultas Ekonomi Dan Bisnis, Universitas Udayana
Religion Arts Humanities Economics, Econometrics & Finance Social Sciences

Published : 57 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 57 Documents
Search

 1   2   3   4   5 
BUDAYA TRI HITA KARANA DALAM MODEL UTAUT Dodik Ariyanto; Maria M Ratna Sari; Ni Made Dwi Ratnadi
Jurnal Akuntansi Multiparadigma Vol 8, No 2 (2017): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (801.987 KB) | DOI: 10.18202/jamal.2017.08.7062

Abstract

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.
Political Connections, Blockholder Ownership, and Tax Avoidance: Evidence from Indonesia Lutfi Yuli Handoko; Maria Mediatrix Ratna Sari; I Gusti Ngurah Agung Suaryana; I Gusti Made Asri Dwija Putri
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 2 (2022): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i2.4897

Abstract

We study the effect of political connections on tax avoidance, as well as the role of blockholder ownership in moderating the effect of political connections on tax avoidance. Using panel data of 102 companies listed on the Indonesia Stock Exchange during 2016–2019, we find evidence of the positive and significant effect of political connections on tax avoidance. Political connections’ existence within the company could encourage tax avoidance. We also discover that blockholder ownership plays a role in weakening the effect of political connections on tax avoidance in Indonesia, a country with numerous companies having concentrated ownership. The higher the percentage of shares owned by the blockholder, the lower the level of tax avoidance, thus mitigating agency problem II related to entrenchment and expropriation of minority shareholders.
Mediating Role of Employee Readiness to Change in the Relationship of Change Leadership with Employees' Affective Commitment to Change Prema Sanjaya; Ni Made Dwi Ratnadai; Maria Mediatrix Ratna Sari; I Gusti Ayu Made Asri Dwija Putri
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i3.6030

Abstract

The purpose of this study was to determine the effect of tax planning, leverage, bonus compensation, independent commissioners and public ownership on earnings management with profitability as a moderating variable. The independent variables in this study are tax planning, economic motivation, exam fees, bonus compensation, independent board of commissioners, public ownership, the dependent variable is earnings management and the moderating variable is profitability. This study uses moderating regression analysis (MRA) to determine the effect of tax planning, economic motivation, exam fees, bonus compensation, independent commissioners, public ownership, on earnings management with profitability as a moderating variable. In this study the determination of the sample using purposive sampling method with the number of samples used in this study as many as 39 companies with 117 samples observed. This study uses secondary data, data collected using documentation techniques. Testing the research hypothesis using SPSS 22.0 for Windows. The results showed that tax planning has a positive effect on earnings management. Leverage positive effect on earnings management. Bonus compensation does not have a positive effect on earnings management. Independent commissioners have a negative effect on earnings management. Public ownership has a negative effect on earnings management. Profitability strengthens influence tax planning on earnings management. Profitability cannot strengthen the effect of leverageto earnings management. Profitability can not strengthen the effect of bonus compensation to earnings management. Profitability strengthens influence independent board of commissioners on earnings management. Profitability strengthens influencepublic ownership of earnings management.
GROUP COHESIVENESS SEBAGAI PEMODERASI PENGARUH PARTISIPASI ANGGARAN, BUDGET EMPHASIS, DAN ASIMETRI INFORMASI PADA BUDGETARY SLACK Putu Bunga Widyaningtyas; Maria Mediatrix Ratna Sari
E-Jurnal Akuntansi Vol 20 No 2 (2017)
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.2017.v20.i02.p17

Abstract

Partisipasi manajemen dalam proses penyusunan anggaran cenderung menimbulkan budgetary slack hal tersebut bisa terjadi karena adanya budget emphasis yang diberikan ataupun pemanfaatan asimetri informasi yang dimiliki. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh partisipasi anggaran, budget emphasis, dan asimetri informasi pada budgetary slack dengan group cohesiveness sebagai variabel pemoderasi di BPR se-Kota Denpasar. Teknik analisis data yang digunakan dalam penelitian ini adalah uji Moderated Regression Analysis (MRA). Populasi pada penelitian ini adalah seluruh penyusun anggaran dari 22 BPR di Kota Denpasar sejumlah 193 orang dengan metode purposive sampling, diperoleh 80 sampel. Hasil penelitian menunjukkan bahwa group cohesiveness dapat memoderasi (memperlemah) pengaruh partisipasi anggaran, budget emphasis, dan asimetri informasi pada budgetary slack di BPR. Saran untuk manajemen perusahaan adalah agar dapat lebih meningkatkan pengawasan keterlibatan bawahan pada saat penyusunan anggaran sehingga budgetary slack dapat diminimalisir dengan mengevaluasi segala informasi yang di berikan bawahan pada saat penetapan anggaran serta tingkatkan group cohesiveness di dalam organisasi. Selain itu saran untuk peneliti lain yang nantinya ingin melakukan penelitian dengan penelitian sejenis, hendaknya menggunakan populasi secara lebih luas dengan jenis usaha/perusahaan yang berbeda atau perusahaan sejenis di daerah lain. Disarankan pula bagi peneliti selanjutnya menambahkan variabel yang lain yang dapat memengaruhi timbulnya budgetary slack Kata Kunci: Partisipasi Anggaran, Budget Emphasis, Asimetri Informasi, Budgetary Slack, Group Cohesiveness.
Pengaruh Penganggaran, Budget Empahasis, Asimetri Informasi Pada Budgetary Slack Dengan Locus Of Control Sebagai Pemoderasi Kadek Ayu Mika Dwi Riantari; Maria Mediatrix Ratna Sari
E-Jurnal Akuntansi Vol 29 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.v29.i02.p05

Abstract

This study aims to determine the effect of budgeting, budget emphasis and information asymmetry on budgetary slack and to find out locus of control as moderating participatory budgeting, budget emphasis and information asymmetry on BPR budgetary slack in Tabanan Regency. This research was carried out by rural banks spread across Tabanan Regency. The population were budget compilers in 22 BPRs. The technique of determining the sample purposive sampling with criteria of selected informants who had occupied the position / part of at least 2 years and contributed to the preparation of the budget. Data collection by distributing questionnaire. Data analysis technique used is MRA. The results indicate that budgetary, empahasis budget, information asyimmetry has a positive effect on budgetary slack. Locus of control moderates the influence of participatory budgeting, budget empahasis and information asymmetry on budgetary slack. Keywords : Budgeting; Budget Empahasis; Information Asymmetry; Budgetary Slack; Locus Of Control.
The Impact of CSR Disclosure on Firm Value: Moderating Roles of Profitability and Firm Size Ni Luh Gede Ayu Sri Sedani; Maria Mediatrix Ratna Sari
E-Jurnal Akuntansi Vol 34 No 7 (2024)
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.2024.v34.i07.p12

Abstract

This study aims to gather empirical data on the impact of Corporate Social Responsibility (CSR) disclosure on firm value, using profitability and firm size as moderating variables. The research was conducted on the mining industry listed on the Indonesian Stock Exchange (BEI) for the period 2019-2022. The total sample in this study comprised 15 companies, selected using purposive sampling. The data analysis strategy employed is Moderated Regression Analysis (MRA). The results of the data analysis show that CSR disclosure positively impacts firm value. However, profitability and firm size do not moderate the impact of CSR disclosure on firm value. This study implies that it can assist investors in making informed decisions before investing. Keywords: Firm Value; CSR Disclosure; Profitability and Firm Size
Inflasi, Tingkat Suku Bunga dan Return Saham Pada Masa Pandemi Covid-19 I Wayan Ananta Dharma Darminta; Maria Mediatrix Ratna Sari
E-Jurnal Akuntansi Vol 34 No 10 (2024)
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.2024.v34.i10.p11

Abstract

The purpose of this study was to determine the effect of inflation and interest rates on stock returns during the covid-19 pandemic. This research was conducted in all corporate sectors listed on the Indonesia Stock Exchange during the 2019-2021 period. The number of samples to be taken is 254 companies using proportionate stratified random sampling technique. The analysis technique used is multiple linear regression analysis. Based on the results of the analysis it was found that inflation had no effect on stock returns and interest rates had a negative effect on stock returns. Thus, it can be concluded that high or low inflation does not affect the rise and fall of stock returns and an increase in interest rates will cause a decrease in stock returns for companies on the Indonesia Stock Exchange in 2019-2021.
Faktor-Faktor yang Mempengaruhi Fenomena Ketepatwaktuan Publikasi Laporan Keuangan Ni Kadek Anggita Dwiantari; Maria Mediatrix Ratna Sari
E-Jurnal Akuntansi Vol 31 No 2 (2021)
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.2021.v31.i02.p09

Abstract

Timeliness is needed to present relevant information. In order for a company to submit its financial reports to the public on time, it must consider the factors that affect the timeliness of the publication of financial reports. This study was done to examine the effect of company size, company age as well as independent commissioners on the timeliness of the publication of financial reports. The research was done at food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange at 2017-2019. The samples were 48 companies and used purposive sampling technique. The technique used was logistic analysis. The result indicated that company size and independent commissioners have a positive effect on the timeliness of the publication of financial reports. Meanwhile the age of the company had no effect on the timeliness of the publication of financial reports. Keywords: Timeliness; Company Size; Company Age; Independent Commissioner.
Analisis Faktor yang Mempengaruhi Kredibilitas Kinerja Perusahaan Zaini Danu Brata; Maria M. Ratna Sari
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.p11

Abstract

The purpose of this study is to determine the effect of the application of Good Corporate Governance, Ownership Structure, and Company Size on Company Performance. Several factors This study aims to determine the effect of Good Corporate Governance (CGPI) on the Performance of Companies listed on the IDX for the period 2013-2017. The research population is a company that is listed on the Indonesian stock exchange and at the same time follows the ranking of the Corporate Governance Perception Index with sample selection through a purposive sampling method. There are 55 companies that meet the criteria as research samples. The results show that Good Corporate Governance has a significant positive effect on company performance, Managerial Ownership has a positive and significant effect on company performance, Institutional Ownership does not have a positive and significant effect on Company Performance, Company Size positive and significant effect on Financial Performance. Keywords : Good corporate governance, ownership structure, company size, company performance.
Pengaruh Kebijakan Utang Pada Nilai Perusahaan Dengan Ukuran Perusahaan Sebagai Pemoderasi I Gusti Agung Trisna Dewi; Maria M. Ratna Sari
E-Jurnal Akuntansi Vol 26 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.v26.i02.p15

Abstract

The purpose of this study was to determine the effect of debt policy on firm value and firm size in moderating the effect of debt policy on firm value. This study uses data on food and beverage companies listed on the Indonesia Stock Exchange for the period 2013-2017. Determination of samples in this study using purposive sampling method, with the number of observations as many as 13 companies. The data analysis technique used is the Moderate Regression Analysis (MRA) / moderation regression analysis. Based on the results of the study, it was found that debt policy had a significant negative effect on firm value and the size of the company was able to moderate the influence of debt policy on firm value. Keywords: debt policy, company size, company value
Co-Authors Adelphia Christian Wibowo Aditya Ramadhan S. Anak Agung Gde Putu Widanaputra Anak Agung Istri Myanda Krisna Wardhani Anak Agung K. Finty Udayani Anak Agung Ngurah Bagus Dwirandra Aprilita Catur Putri Chandra Wijaya Cok Istri Ratna Sari Dewi Devia Galuh Palupi Dewa Ayu Mas Putriari Nusantari Dewa Gede Oka Sudewa P. Dewa Gede Wirama Dewa Putu Aditya Darma Putra Dicky Wahyudi Rumaday DODIK ARIYANTO Gayatri Gayatri Gede Paramartha Daisuke Matsuzawa Gede Widiadnyana Pasek Gusti Ayu Pradnyanita Dewi Gusti Ayu Sidney Herkulanus Bambang Suprasto I Dewa Gede Dharma Suputra I Dewa Gede Praditya Chandrayatna I G A Ayu Pradnyani Harum Dewi I Gde Ary Wirajaya I Gusti Agung Trisna Dewi I Gusti Ayu Indah Kartika Dewi I Gusti Ayu Made Asri Dwija Putri I Gusti Ngurah Agung Suaryana I Ketut Suryanawa I Ketut Yadnyana I Komang Egar Prawira I Made Sutanaya I Putu Ekapratama Rangga Sudana I Putu Sudana I Wayan Ananta Dharma Darminta I Wayan Ramantha Ida Ayu Riana Puspita Dewi Ida Ayu Widyawati Ida Bagus Putra Astika Kadek Ayu Mika Dwi Riantari kadek sintya kumala Komang Ardhelia Ristianti Luh Gede Dea Putri Maharani Luh Putu Setiawati Lutfi Yuli Handoko Made Ariadi Sudarmayasa Made Ayu Jayanti Prita Utami Made Ayu Oktaviana Made Ayu Pratiwi Utami Made Dwi Pradipta Utama Made Gede Wirakusuma Marce Sherly Kase Meita Trisnawati Muhimatul Kibtiyah Ni Kadek Anggita Dwiantari Ni Kadek Ayu Suartini Ni Kadek Widnyani Widyastari Ni Komang Ayu Trisna Dewi Ni Luh Gede Ayu Sri Sedani Ni Luh Made Winda Pratiwi Ni Luh Putu Eka Suarniti Ni Luh Putu Indah Anggreni Ni Luh Supadmi Ni Made Arika Wulandari Ni Made Ayu Dwi Fitriasari Ni Made Dwi Ratnadai Ni Made Dwi Ratnadi Ni Made Dwitarini Ni Made Ratih Kumala Dewi Ni Nyoman Kosi Syanuri Ni Putu Indah Juliyanti Ni Putu Linda Ayu Utari Ni Putu Putri Wirasari Ni Putu Sintya Riska Dewi Ni Putu Sri Harta Mimba Ni Wayan Ade Suyanti Ni Wayan Mirda Yanti Ni Wayan Mulyatini Ni Wayan Nova Apsari Ni Wayan Septia Wini Noldy Imanuel Hama Ratu Prema Sanjaya Putu Bunga Widyaningtyas Putu Hendra Putra Wahyudi Putu Vicky Yuliana Paramita S Sang Ayu Putu Wilang Ica Swari Thahira Qarimma Nursabilla Tiksnayana Vipraprastha Tommy Kurniasih Yeyen Komalasari Yolanda Friska Zaini Danu Brata