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All Journal Jurnal Ilmiah Akuntansi dan Bisnis Buletin Studi Ekonomi Jurnal Ekonomi Kuantitatif Terapan E-Jurnal Ekonomi dan Bisnis Universitas Udayana Jurnal Akuntansi Multiparadigma Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences E-JURNAL AKUNTANSI E-Jurnal Akuntansi

Maria Meiatrix Ratna Sari

Fakultas Ekonomi Dan Bisnis, Universitas Udayana

Author-ID : 2943960

Religion Arts Humanities Economics, Econometrics & Finance Education Social Sciences

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IMPLIKASI PENGUNGKAPAN BEBAN CORPORATE SOCIAL RESPONSIBILITY PADA KINERJA PASAR PERUSAHAAN YANG TERDAFTAR DI BEI Ni Wayan Septia Wini; Made Gede Wirakusuma; Maria M. Ratna Sari
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.06.NO.08.TAHUN 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

The purpose of this study was to obtain empirical evidence of the influence of CSR disclosure of expenses on the market performance of companies listed on the BEI and examine the differences in market performance of financial and non-financial companies that revealed the expenses of CSR in BEI. The population in this study are the financial and non financial companies listed on the Stock Exchange in 2011-2015. The sampling method that used is purposive sampling method. The samples consisted of 11 financial companies and 18 non-financial companies. Analysis technique used is simple linear regression test and independent sample t-Test. The test results show there is a significant negative influence between the disclosure of CSR expenses with market performance of the companies listed on the BEI. Also found that there are differences in the performance of financial markets and non-financial companies that disclose their CSR expense.

CONSCIENTIOUSNESS DAN AGREEABLENESS SEBAGAI PEMODERASI PENGARUH LOVE OF MONEY PADA TAX EVASION TENDENCY MAHASISWA MAGISTER AKUNTANSI Marce Sherly Kase; Herkulanus Bambang Suprasto; Maria M. Ratna Sari
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.06.NO.10.TAHUN 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

This study aims to test the moderating effect of conscientiousness and agreeableness in the relationship between love of money and tax evasion tendency. The population in this study is graduate student of accounting of Udayana University. The sample selection method is nonprobability sampling with purposive sampling technique in order to obtain 85 people. Data were analyzed using Moderated Regression Analysis (MRA). The result of regression analyses show that love of money is positively related to tax evasion tendency. Agreeableness is also found to moderate the relationship between love of money and tax evasion tendency but conscientiousness is not a moderator in this relationship.

DETERMINAN PERILAKU OPPORTUNISTIC PENYUSUN ANGGARAN CALON INCUMBENT TERKAIT PILKADA SERENTAK TAHUN 2015 Ni Kadek Ayu Suartini; Dodik Ariyanto; Maria M. Ratna Sari
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.05.NO.08. TAHUN 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (440.543 KB)

This research aims to examine and determine the effect of PAD, DAK and SiLPA on opportunistic behavior of incumbent budget compiler related local elections simultaneously in 2015 at Regency/City in Indonesia. The amount of the populations were Regency/City in Indonesia that followed the elections simultaneously in 2015. The sampling method used is purposive sampling. Based on these criteria, the number of samples in the study of 45 regions comprising 34 Regencys and 11 Cities. This research used the secondary data. The data used are the realization of the budget that includes the PAD, DAK, SiLPA, education, health, infrastructure, grants and social assistance in 2013-2015. The analysis technique used is the multiple regression analysis. The result obtained are changes PAD, DAK and SiLPA positive influence on opportunistic behavior of incumbent budget compiler at Regency/City in Indonesia.

PENGARUH KOMPETENSI, BUDAYA ORGANISASI DAN GAYA KEPEMIMPINAN PADA EFEKTIVITAS SISTEM PENGENDALIAN INTERN PENGADAAN BARANG/JASA PEMERINTAH Muhimatul Kibtiyah; Made Gede Wirakusuma; Maria M. Ratna Sari
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.06.NO.05.TAHUN 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (93.4 KB)

The study aimed to get empirical evidence about the influence of competence, organizational culture and leadership styles on the effectiveness of internal control systems of the Government Goods/Services Procurements in the Ministry of Religion of Bali. The entire work units in the Ministry of Religion were taken as the study population. The sampling technique used purposive sample. The number of samples was 43 procurement officials. The analysis used was the multiple linear regression. The research proves that: (1) Competence positively influenced on the effectiveness of internal control systems of government goods/services procurement; (2) Organizational culture positively influenced on the effectiveness of the internal control system of procurement of government goods/services; and (3) style of leadership positively influenced on the effectiveness of internal control systems of procurement of government goods/services.

KECERDASAN SPIRITUAL MEMODERASI GAYA KEPEMIMPINAN DAN BUDAYA ORGANISASI PADA KINERJA PENYUSUN LAPORAN AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (LAKIP) Noldy Imanuel Hama Ratu; Maria Mediatrix Ratna Sari; I G. A. M. Asri Dwija Putri
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.07.NO.01.TAHUN 2018
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

The adoption of public accountability is a way to account for success or failure in order to achieve the organization's mission is the background of this research. The purpose of this study to determine the influence of leadership style and organizational culture on the performance of the compilers LAKIP moderated by spiritual intelligence. The sample used in this research is nonprobability sampling with census technique. Respondents of this study amounted to 80 people. Primary data used in this study is poured through a statement in the form of questionnaires. Hypothesis test used moderation regression analysis. Hypothesis testing results prove the performance of LAKIP compilers influenced by leadership style and organizational culture. The influence of organizational culture on the performance of government accountability performance reporting reporter can be moderated by spiritual intelligence, while the influence of leadership style on performance of accountability report reporter of government agency performance can not be moderated by spiritual intelligence.

EVALUASI KEBERHASILAN DAN PENERIMAAN SISTEM KEUANGAN DESA MENGGUNAKAN MODEL TERINTEGRASI DI KABUPATEN TABANAN Ni Wayan Nova Apsari; I Gusti Ngurah Agung Suaryana; I Gde Ary Wirajaya; Maria Meiatrix Ratna Sari
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.11.NO.01.TAHUN.2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

This study aims to evaluation the success and acceptance of Siskeudes in Tabanan Regency using an integrated model (Built with the Delone and Mclean ISSM, UTAUT and HOT Fit). Variables in this study are human factors, technological factors, organizational factors, behavioral intentions, user satisfaction and net benefits. The study was conducted by distributing questionnaire links through the Whatsapp group of Siskeudes Operator Tabanan Regency. The method of determining the sample in this study was carried out by census in order to obtain 131 Respondents. The data analysis technique used Structural Equation Model (SEM) with Amos 16.00 software. The results showed that technology factors affect user satisfaction, user satisfaction affects net benefits, there is a compatibility relationship between humans and technology, humans and organizations and technology and organizations. However, human factors, technological factors and organizational factors have no effect on the intention to use Siskeudes. User intentions have no effect on user satisfaction and Net Benefit. The lack of user intention is because Siskeudes is a mandatory application so that it becomes a demand and routine in managing village finances.

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

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.

PENGARUH SISTEM INFORMASI AKUNTANSI PADA KINERJA KEUANGAN DENGAN SISTEM PENGENDALIAN INTERNAL SEBAGAI VARIABEL PEMODERASI Ni Wayan Mulyatini; A.A.G.P. Widanaputra; I.G.A.M. Asri Dwija Putri; Maria Mediatrix Ratna Sari
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.11.NO.06.TAHUN.2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Public sector accounting practices carried out by government institutions have received much attention compared to the previous period. There is a greater demand from the public for the implementation of transparency and public accountability by public sector institutions. The purpose of this study was to analyze the internal control system in moderating the influence of accounting information systems on financial performance in Badung Regency. This research was conducted in Badung Regency using primary data obtained from questionnaires. The method of determining the sample using the saturated method with 60 respondents obtained. The data analysis technique used is the interaction test of moderated regression analysis (MRA) variables. The results of the analysis show that the clearer the accounting information system, the higher the financial performance moderated by the internal control system in Badung Regency. The implications of this research include two things, namely theoretical implications and practical implications. Theoretical implications relate to the contribution of this research to goal setting theory related to accounting information systems, internal control systems and financial performance. The practical implications relate to the contribution of research to improving financial performance in Badung Regency.

PENGARUH TAX AVOIDANCE TERHADAP NILAI PERUSAHAAN DENGAN MANAGERIAL ABILITY SEBAGAI VARIABEL MODERASI Dewa Ayu Mas Putriari Nusantari; Maria Mediatrix Ratna Sari; I Ketut Yadnyana; Ni Putu Sri Harta Mimba
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.11.NO.07.TAHUN.2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

This research was conducted on manufacturing companies listed on the IDX from 2015 to 2019 using secondary data namely the published financial statements of manufacturing companie. The method of determining the sample using purposive sampling technique, namely the type of sample selection with certain criteria, with the number of companies used as many as 168 companies. The data analysis technique used is panel data regression analysis. The implications of this research include two things which is theoretical implications and practical implications. Theoretical implications related to the contribution of this study to agency theory in which related to firm value, tax avoidance and managerial ability. The practical implications relate to the contribution of research to capital market participant regarding the factors that affect firm value which is tax avoidance and linking these variables to managerial ability in which explains management activities through the characteristic of managers. The results of the analysis show that tax avoidance has a negative effect on firm value, and managerial ability weakens the negative effect of tax avoidance on firm value of manufacturing companies listed on BEI

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

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.

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 Gracela Pinkan Antou 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

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