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<![CDATA[PENGARUH KOMITMEN ORGANISASI PADA KINERJA MANAJERIAL DENGAN LOCUS OF CONTROL SEBAGAI VARIABEL MODERASI ]]>
<![CDATA[Ida Ayu Widyawati]]>;
<![CDATA[Maria M. Ratna Sari]]>
<![CDATA[ E-Jurnal Akuntansi Vol 19 No 1 (2017) ]]>
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[This research aimed to determine the effect of organizational commitment on managerial performance, and to determine the ability of a locus of control as moderating to influence of organizational commitment on manajerial performance. 44 samples used with purposive sampling as the method of sampling.The analysis technique used is a simple linear regression, and moderating regression analysis (MRA). This research showed that organizational commitment has significant positive on managerial performance. The research also indicates that the locus of control to moderate the influence of organizational commitment on managerial performance, but give a negative result..]]>
<![CDATA[PENGARUH GOOD CORPORATE GOVERNANCE PADA KINERJA LEMBAGA PERKREDITAN DESA DENPASAR DENGAN KOMITMEN ORGANISASI SEBAGAI PEMODERASI ]]>
<![CDATA[Gusti Ayu Sidney]]>;
<![CDATA[Maria M. Ratna Sari]]>
<![CDATA[ E-Jurnal Akuntansi Vol 16 No 2 (2016) ]]>
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[This study was conducted to determine the effect on the performance of good corporate governance of LPD in Denpasar as well as good corporate governance determine the effect on the performance of LPD in Denpasar moderated by organizational commitment. Performance in this study was measured by balance scorecard. This research was conducted at 35 LPD in Denpasar. Data used in this study are primary data and secondary data. The samples used are 35 by saturated sampling technique. The data analysis technique used in this study are Moderated Regression Analysis (MRA). Results from this study stated that (1) good corporate governance positively affects the performance of LPD in Denpasar and (2) commitment to the organization is not able to moderate the influence of good corporate governance on the performance of LPD in Denpasar.]]>
<![CDATA[PENGARUH PENGENDALIAN INTERNAL DAN MORALITAS INDIVIDU PADA KECENDERUNGAN KECURANGAN AKUNTANSI ]]>
<![CDATA[Anak Agung K. Finty Udayani]]>;
<![CDATA[Maria M Ratna Sari]]>
<![CDATA[ E-Jurnal Akuntansi Vol 18 No 3 (2017) ]]>
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[This research aimed to determine the effect of internal control and individual morality to the tendency of accounting fraud. The theory used in this research are the Agency Theory and Theory Of Planned Behavior. The population in this study is staff accounting department Umalas villa. This study using purposive sampling technique. These samples were taken are as many as 34 staff accounting. The Collected data using by questionnaires. The data analysis technique used in this research is multiple linear regression. The results of this research showed that the internal control and individual morality have negatively affect of tendency of the accounting fraud at the villa in Umalas area.]]>
<![CDATA[Profitabilitas sebagai Pemoderasi Pengaruh Struktur Aktiva, Risiko Bisnis, dan Ukuran Perusahaan pada Struktur Modal ]]>
<![CDATA[Ni Made Arika Wulandari]]>;
<![CDATA[Maria Mediatrix Ratna Sari]]>
<![CDATA[ E-Jurnal Akuntansi Vol 31 No 9 (2021) ]]>
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.2021.v31.i09.p05
<![CDATA[The capital structure is very important for the company, this is because it involves the policy of determining the source of funding used, both from inside and outside the company. This study aims to determine the effect of asset structure, business risk, and firm size on capital structure with profitability as a moderating variable. The research was conducted on manufacturing sector entities that are listed on the Indonesia Stock Exchange (IDX) for the 2016-2019 period. The population is 141 entities. Based on the purposive sampling method, the research sample used was 70 manufacturing entities. The data analysis technique in this study is moderated regression analysis. The results showed that the asset structure has a negative effect on the capital structure. Business risk has no influence on the capital structure. Firm size has a positive influence on capital structure. Profitability is able to moderate the effect of asset structure and firm size on capital structure. Profitability does not moderate the effect of business risk on capital structure. Keywords: Capital Structure; Assets Structure; Business Risk; Firm Size; Profitability.]]>
<![CDATA[Informasi Laba, Aliran Kas dan Harga Saham dalam Kaitannya dengan Siklus Hidup Perusahaan ]]>
<![CDATA[Ni Wayan Ade Suyanti]]>;
<![CDATA[Dodik Ariyanto]]>;
<![CDATA[I Putu Sudana]]>;
<![CDATA[Maria Mediatrix Ratna Sari]]>
<![CDATA[ E-Jurnal Akuntansi Vol 32 No 1 (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.i01.p04
<![CDATA[This study aims to examine the effect of earnings information on stock prices in relation to the company's life cycle at the growth, mature and decline stages. This research was conducted in manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) in 2015-2019 using secondary data, namely the company's annual report. The method of determining the sample using purposive sampling method. The data analysis technique used is multiple linear regression. The results of the analysis show that the company's profit information during the growth and mature stages has a positive effect on stock prices while at the decline stage it has a negative effect. Information on the cash flow of the company's operating activities during the growth, mature and decline stages has a positive effect on stock prices. Information on the cash flow of the company's investment activities during the growth and mature stages has a negative effect on stock prices while at the decline stage it has a positive effect. Information on the cash flow of the company's funding activities during the growth, mature and decline stages has a positive effect on stock prices. Keywords : Profit Information; Cash Flow; Stock price; Company Life Cycle.]]>
<![CDATA[Pengaruh Moralitas Individu, Komitmen Organisasi dan Kesesuaian Kompensasi pada Kecurangan Akuntansi ]]>
<![CDATA[Ni Luh Putu Eka Suarniti]]>;
<![CDATA[Maria M. Ratna Sari]]>
<![CDATA[ E-Jurnal Akuntansi Vol 30 No 2 (2020) ]]>
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.2020.v30.i02.p04
<![CDATA[Accounting fraud is an action due to the desire or encouragement to use the opportunity so as to manipulate accounting of financial statements, corruption or misappropriation of assets. Research aims to determine the influence of individual morality, organizational commitment and conformity of compensation on accounting fraud in the LPD of Mengwi sub-district. The sampling method is using the purposive sampling technique. The data collection method is permormed using questionnaires and questionnaires returned are 194 questionnaires. The data analysis technique used is multiple linear regression. Based on the results of the tests, individual morality, organizational commitment and compensation conformity have negative affect on accounting fraud. Keywords: Individual Morality; Organizational Commitment; Compensation Conformity; Accounting Fraud.]]>
<![CDATA[Pengaruh Persepsi Mengenai Profesi Akuntan Publik, Motivasi, dan Kecerdasan Adversity Terhadap Minat Menjadi Akuntan Publik ]]>
<![CDATA[Putu Vicky Yuliana Paramita S]]>;
<![CDATA[Maria Mediatrix Ratna Sari]]>
<![CDATA[ E-Jurnal Akuntansi Vol 26 No 1 (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.v26.i01.p06
<![CDATA[Public accountants play a role in improving the quality and credibility of financial information. The interest of the people to become a public accountant, is still low. This study aims to determine the interest of non-regular accounting students to become public accountants as measured by student perceptions, self-motivation, and adversity intelligence. This research was conducted on 2015 non-regular accounting students at the Faculty of Economics and Business at Udayana University. Determination of samples using non-probability sampling method with saturated sampling technique. The number of respondents used in this study was 158 people. Data collection method is carried out by a survey method with questionnaire techniques that are measured using a Likert scale. The results of this study indicate that the variables of student perception, self motivation, and adversity intelligence have a positive influence on the interest of non-regular accounting students at Udayana University to become public accountants. Keywords: student perception, self motivation, adversity intelligence, interest in becoming a public accountant.]]>
<![CDATA[Pengaruh Ukuran Perusahaan, Leverage, dan Profitabilitas Pada CSR Disclosure ]]>
<![CDATA[Ni Komang Ayu Trisna Dewi]]>;
<![CDATA[Maria Mediatrix Ratna Sari]]>
<![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.p12
<![CDATA[This study aims to determine the effect of company size, leverage, and profitability on CSR disclosure. The theory used in this study is stakeholder theory and legitimacy theory. The research sample was 29 manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2015-2017 with a purposive sampling method. The analysis technique used is the Analysis of Multiple Linear Regression. The results showed that (1) the size of the company has a positive effect on CSR disclosure which shows that the greater the size of the company, the CSR disclosure policy will be more widespread. (2) leverage does not affect CSR disclosure which shows that a company's leverage ratio does not affect disclosure CSR, (3) Profitability shows that the greater the company's profitability, the company is obliged to disclose CSRKeywords: CSR, company size, leverage, profitability]]>
<![CDATA[Analisis Potensi dan Efektivitas Pemungutan Pajak Restoran Terhadap Realisasi Penerimaan Pajak Restoran Di Kecamatan Kuta Selatan ]]>
<![CDATA[Ni Luh Putu Indah Anggreni]]>;
<![CDATA[Maria Mediatrix Ratna Sari]]>
<![CDATA[ E-Jurnal Akuntansi Vol 30 No 3 (2020) ]]>
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.2020.v30.i03.p08
<![CDATA[The purpose of this study was to determine how much the potential and effectiveness of restaurant tax collection in the District of South Kuta. This research has been conducted in various restaurants located in South Kuta. The number of samples is 94 restaurants, 14 restaurants, and 4 bars, with probability sampling methods, especially Simple Random Sampling. Data collection is done through surveys, non-participant observation, and questionnaires. The analysis technique used is quantitative descriptive. The analysis shows that the restaurant tax potential in South Kuta District in 2019 is quite large when compared to the realization and target of restaurant tax. The effectiveness of restaurant tax collection in South Kuta District in 2018 which resulted in 108 percent with very effective criteria. Keywords: Potency; Effectiveness; Realization of Revenue.]]>
<![CDATA[Analisis Determinan Pengungkapan Corporate Social Responsibility: Studi pada Perusahaan Indeks LQ45 ]]>
<![CDATA[Ni Made Dwitarini]]>;
<![CDATA[Maria Mediatrix Ratna Sari]]>
<![CDATA[ E-Jurnal Akuntansi Vol 31 No 7 (2021) ]]>
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.2021.v31.i07.p16
<![CDATA[Companies should pay attention to Corporate Social Responsibility (CSR). Public companies are required to prepare a sustainability report, but the disclosure is voluntary, which causes the aspects that are reported by each company to be different. This difference is thought to be caused by several factors. The research objective is to examine the factors that are thought to affect CSR disclosure. The factors in question are profitability, leverage, company size, and corporate governance mechanisms proxied by board of commissioners, independent board of commissioners, and audit committee. Tests were carried out on the LQ45 index company during the 2018-2019 period. The sample was selected by purposive sampling technique. Data collection using document study method, and analyzed using multiple linear regression analysis. The results of the analysis show that board of commissioners has a negative effect and audit committee has a positive effect on CSR disclosure. Meanwhile, the other four causes tested had no effect. Keywords: Profitability; Leverage; Company Size; Disclosure of Corporate Social Responsibility.]]>
