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All Journal Wahana Riset Akuntansi Ekuitas: Jurnal Pendidikan Ekonomi The Indonesian Accounting Review JURNAL AKUNTANSI UNIVERSITAS JEMBER Journal of Accounting and Investment Jurnal Manajemen Teori dan Terapan BAKI (Berkala Akuntansi dan Keuangan Indonesia) AKRUAL: Jurnal Akuntansi JBMP (Jurnal Bisnis, Manajemen dan Perbankan) INVENTORY: JURNAL AKUNTANSI EKUITAS (Jurnal Ekonomi dan Keuangan) JIA (Jurnal Ilmiah Akuntansi) Jurnal Eksplorasi Akuntansi (JEA) ACE : Accounting Research Journal JRABA Jurnal Akuntansi dan Keuangan Jurnal Manajemen dan Kewirausahaan Innovative: Journal Of Social Science Research Ekuitas Jurnal Pnedidikan Ekonomi
Niluh Putu Dian Rosalina Handayani Narsa, Niluh Putu Dian Rosalina Handayani
Departemen Akuntansi Universitas Airlangga, Surabaya
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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The Effect of Superior’s Reputation and the Need for Achievement Character on Budgetary Slack: An Experimental Study Fitri Romadhon; Alfiana Fitri; Husnunnida Maharani; Niluh Putu Dian Rosalina Handayani Narsa
Jurnal Ilmiah Akuntansi Vol 7 No 1: June 2022
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v7i1.43117

Abstract

The purpose of this study is to examine the role of the superior's reputation and the character of subordinates referred to as need for achievement (NFA) toward budgetary slack. We employed experimental method with a factorial design of 2 (superior reputation) x 2 (need for achievement). Hypothesis testing was conducted using two-way ANOVA. By using as many as 78 accounting and management students as experimental participants, t he results prove that subordinates who have superiors with favorable reputations tend to create a lower slack than those who have superiors with unfavorable reputations. Meanwhile, if a subordinate has a high need for achievement character, then the subordinate will tend to create a higher budgetary slack. Further, this study shows that budgetary slack tends to be created by subordinates with high need for achievement characters can be lowered if they get a favorable superior than an unfavorable one.
Obedience Pressure and Tax Sanction: An Experimental Study on Tax Compliance Kadek Pranetha Prananjaya; Niluh Putu Dian Rosalina Handayani Narsa
Jurnal Akuntansi dan Keuangan Vol. 21 No. 2 (2019): NOVEMBER 2019
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (321.497 KB) | DOI: 10.9744/jak.21.2.68-81

Abstract

This research aims to test the influence of tax sanction and obedience pressure on tax compliance. By applying a 2x2 between-subject factorial experiment method, this research has found the empirical evidence that taxpayers tend to be more tax-compliant when the tax sanction is high rather than low. Next, when taxpayers tend to be more non-compliant when they receive obedience pressure from their superior rather than not. Lastly, from the interaction test between tax sanction and obedience pressure variables, the researcher found empirical evidence that shows that, when given high tax sanctions, a taxpayer will have higher tax compliance rate when they do not receive obedience pressure compared with when they receive obedience pressure. This research has a practical implication that obedience pressure from a superior is a key that could potentially reduce tax compliance rate because, although there are low or high sanctions, if there are any obedience pressure, then the tax compliance rate will be low.
THE SPIRIT OF ENTREPRENEURSHIP IN BUSINESS STUDENTS, NON-BUSINESS STUDENTS, AND SMALL AND MEDIUM ENTREPRENEUR Niluh Made Dian Novita Handayani Narsa; I Made Narsa; Niluh Putu Dian Rosalina Handayani Narsa
Jurnal Manajemen dan Kewirausahaan Vol. 21 No. 2 (2019): SEPTEMBER 2019
Publisher : Management Study Program, Faculty of Business and Economics, Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (221.593 KB) | DOI: 10.9744/jmk.21.2.104-113

Abstract

There is debate as to whether entrepreneurs are born or can be created through education. Many business schools were established to produce entrepreneurs, but the fact is that many suc­cesful entrepreneurs are not graduates of business schools. This study aims to examine empi­ri­cally the entrepreneurial spirit of three different sample groups students who undertook a business course (accounting students), non-business students (engineering students), businessmen who are already involved in business activities (entrepreneurs). This study used a survey method. Data were analyzed using ANOVA. The total sample of this research were 254 respondents. The result showed that there was no empirical evidence regarding the entrepreneurial differences in the three groups. It was concluded that entrepreneurial skills are either there or not from birth. Business courses are not (or not yet) capable of triggering the entrepreneurial skills in a person
Hubungan Internal Monitoring Mechanism dan Accounting Conservatism dengan Analyst Coverage Sebagai Variabel Moderasi Triana Retnosari; Niluh Putu Dian Rosalina Handayani Narsa
Wahana Riset Akuntansi Vol 10, No 2 (2022)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v10i2.116944

Abstract

This study aims to determine the role of analyst coverage as a moderating variable in the relationship between internal monitoring mechanisms and the level of application of accounting conservatism. This research was conducted on a 990 sample of non-financial companies during the 2014-2018 period which was obtained from the official website of the IDX and related companies. Data processing uses the Stata14 application with moderated regression analysis (MRA) testing. The results of this study indicate that two components of internal monitoring mechanisms, namely board size and board independent have a negative relationship with accounting conservatism, while audit committee independent do not have a relationship with accounting conservatism. Furthermore, analyst coverage is proven to be quasi-moderation in the relationship between board size and audit committee independent with the level of accounting conservatism implementation. The relationship model between board independent and accounting conservatism cannot show the moderating role of analyst coverage, and only being an additional independent variable.Keywords: accounting conservatism, analyst coverage, audit committee independent, board independent, board size, monitoring.
PENGARUH ENVIROMENTAL MANAGEMENT TERHADAP KINERJA KEUANGAN DENGAN GREEN INNOVATION SEBAGAI VARIABEL MEDIASI Yumna Salvatira Bibi; Niluh Putu Dian Rosalina Handayani Narsa
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 20 No 2 (2022)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v20i2.34896

Abstract

The purpose of this study was to obtain empirical evidence about the mediating role of green innovation (GI) in the relationship between environmental management accounting (EMA) and financial performance (FP). This research is quantitative using path analysis and processed through SPSS. Empirically, through a sample of 144 data on manufacturing companies in the industrial and basic chemical sub-sectors listed on the Indonesia Stock Exchange for the period 2018-2020, it was found that GI is able to mediate EMA against FP. Through GI which results in process and product changes, GI can also increase the efficiency of the use of raw materials, increase product differentiation and reduce the risk of pollution for the company. This research provides knowledge about companies in the basic chemical industry and motivates them in environmental management, especially investment and exploitation of GI.Keywords: environmental management accounting, financial performance, green innovation ABSTRAKTujuan penelitian ini adalah untuk mendapatkan bukti empiris tentang peran mediasi green innovation (GI) pada hubungan environmental management accounting (EMA) dan financial performance (FP). Penelitian ini bersifat kuantitatif dengan menggunakan path analysis dan diolah melalui software SPSS versi 25. Secara empiris, melalui sampel 144 data perusahaan manufaktur subsektor industri dan kimia dasar yang terdaftar di Bursa Efek Indonesia periode tahun 2018-2020 dan telah memenuhi kriteria yang telah ditentukan, ditemukan bahwa GI mampu memediasi EMA terhadap FP. Melalui GI yang mengakibatkan perubahan proses dan produk, GI juga dapat meningkatkan efisiensi penggunaan bahan baku, meningkatkan diferensiasi produk dan mengurangi risiko polusi bagi perusahaan. penelitian ini memberikan pengetahuan tentang perusahaan dalam industri kimia dasar dan memotivasi mereka dalam pengelolaan lingkungan khususnya investasi dan eksploitasi terhadap GI.Kata Kunci: environmental management accounting, financial performance, green innovation
The Role of Leadership Function as A Mediating Variable Between Leadership Behaviour and Organizational Performance Stefanie Maria Natasha Nugroho; Niluh Putu Dian Rosalina Handayani Narsa
Jurnal Akuntansi dan Keuangan Vol. 25 No. 2 (2023): NOVEMBER 2023
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/jak.25.2.79-90

Abstract

This study examined the relationship between leadership behaviour and organizational performance and the relationship between leadership behaviour and leadership functions. It also analyzed the relationship between leadership functions and organizational performance and the relationship between leadership behaviour and organizational performance using leadership functions as mediating variables. The research data was obtained from 282 state apparatus staff from Surabaya's 62 Regional Working Unit Organizations. The results of this study identified a positive relationship between leadership behaviour and organizational performance, as well as demonstrated that leadership functions can partially mediate the relationship between leadership behaviour and organizational performance. This research is expected to provide insight to leaders in the Regional Working Unit Organization on the importance of good behaviour and leadership functions in leading the organization to achieve better performance.
Keadilan Perpajakan dan Perubahan Tarif Pajak Dalam Meningkatkan Kepatuhan Pajak: Studi Eksperimental Kadek Pranetha Prananjaya; Dewi Murdiawati; Putri Wulanditya; Niluh Putu Dian Rosalina Handayani Narsa
INVENTORY: JURNAL AKUNTANSI Vol 7, No 2 (2023)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/inventory.v7i2.17482

Abstract

Penelitian ini bertujuan untuk menguji pengaruh keadilan pajak dengan tarif pajak terhadap tingkat kepatuhan wajib pajak. Desain penelitian yang digunakan adalah eskperimen faktorial 2 x 2 antar subjek. Keadilan pajak diukur dengan dua level (baik dan buruk) dan tarif pajak juga diukur dengan dua level (tetap dan turun). Jumlah partisipan yang terlibat sebanyak 87 partisipan yang dibagi random kedalam empat kelompok. Berdasarkan ahsil analisis ANOVA ditemukan bahwa partisipan yang diberikan manipulasi keadilan yang baik cenderung lebih patuh dibandingkan partisipan yang diberikan manipulasi keadilan pajak yang buruk. Pada Partisipan yang diberikan manipulasi berupa penuruan tarif pajak dibandingkan dengan partisipan yang diberikan manipulasi kenaikan tarif pajak tidak berpengaruh terhadap kepatuhan pajak. Temuan lain menunjukkan bahwa ketika keadilan pajak yang baik dikombinasikan dengan penurunan tarif pajak tidak terdapat adanya interaction effect. Hal ini menjelaskan bahwa keadilan perpajakan yang baik tidak berpengaruh terhadap kepatuhan pajak apabila terjadi penurunan tarif pajak. Penelitian ini berkontribusi pada literatur kepatuhan pajak.
Pengaruh Intervensi Pemerintah dalam Penanganan Covid-19 Terhadap Return Saham Toyyibah, Ainun; Narsa, Niluh Putu Dian Rosalina Handayani; Romadhon, Fitri
Wahana Riset Akuntansi Vol 12, No 1 (2024)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v12i1.124945

Abstract

Purpose – This research aims to obtain empirical evidence regarding the influence of government intervention in handling Covid-19 on stock returns.Design/methodology/approach – This research was conducted on companies listed on the LQ45 index of the Indonesia Stock Exchange for 2020-2021. The total number of observations was 43 companies obtained using the purposive sampling method. This research is quantitative using multiple linear regression analysis techniques. The dependent variable in this research is stock returns. The independent variable used is government intervention consisting of social restriction policies, prevention and health policies, and economic support. Three control variables are also used, namely company size, profitability (ROA), and leverage (DER).Findings – The research results show that social restriction policies and economic support have a positive effect on stock returns, while prevention and health policies have a negative effect on stock returns.Originality/value – This research is initial research that provides evidence of the influence of government intervention in handling Covid-19 on stock returns in Indonesia by utilizing the OxCORT index.Research limitations/implications – The implication of this research is that investors can anticipate increases and decreases in company share prices by considering several indices related to government intervention. The coverage area used is only limited to Indonesia.
Persepsi Mahasiswa Terhadap Kebijakan MBKM dan Relevansi Kurikulum Gunarsa, I Komang Gede Raditya; Narsa, Niluh Putu Dian Rosalina Handayani; Narsa, I Made; Sedianingsih
Ekuitas: Jurnal Pendidikan Ekonomi Vol. 12 No. 1 (2024)
Publisher : Fakultas Ekonomi Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ekuitas.v12i1.70156

Abstract

This study aims to examine the perception of accounting undergraduate students at Universitas Airlangga regarding MBKM policies, curriculum relevance, and study program readiness in implementing the MBKM program. Furthermore, this study also examines the effect of students' perception on interest in joining in the MBKM program. This study used a survey method with a population of all accounting undergraduate students (2019, 2020, and 2021) at Universitas Airlangga  The number of final respondents is 275. The data analysis technique used multiple regression analysis. The results showed that students' perceptions of MBKM policies, curriculum relevance and study program readiness to implement MBKM were quite high (with an average answer above five out of a scale of seven). This study also succeeded in proving that student perceptions of MBKM policies and student perceptions of study program readiness in implementing MBKM have a positive effect on student interest in participating in MBKM. However, it failed to prove the second hypothesis related to the effect of students' perceptions of the relevance of the accounting curriculum on interest in joining MBKM. Suggestions for further research can be extended to all Airlangga University students so that they can provide more comprehensive input on the MBKM program.
CEO power and tax avoidance: An empirical study of manufacturing companies in Indonesia Zunianto, Anugrah Pamungkas Wijil; Narsa, Niluh Putu Dian Rosalina Handayani; Lukita, Carolyn
The Indonesian Accounting Review Vol. 14 No. 1 (2024): January - June 2024
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v14i1.3700

Abstract

This study aims to empirically examines the relationship between CEO power and tax avoidance. The lack of consistent empirical evidence regarding the relationship between CEO power and tax avoidance strategies encourages a deeper investigation into the mechanisms underlying this relationship. This study examines various aspects of CEO power and their impact on tax avoidance, thereby providing a more detailed under-standing of these complex interactions. The sample used in this study is 301 manufac-turing companies listed on the Indonesia Stock Exchange (IDX) for the period of 2015-2019. The data obtained are analyzed using SPSS version 20 software with multiple linear regression analysis. The results of this study show that expert power and prestige power have a positive relationship with tax avoidance, while ownership power has a negative relationship with tax avoidance. It is expected that this study provide theoretical benefits as a reference and knowledge for further research and practical benefits that are useful for the Directorate General of Taxes to formulate policies to reduce the risk of tax avoidance.
Co-Authors Alfiana Fitri Dewi Murdiawati Dinda Ayu Laksmi Gunarsa, I Komang Gede Raditya Hansel, Richard I Made Narsa Kadek Pranetha Prananjaya, Kadek Pranetha Kurniadi, Risnanda Lukita, Carolyn Maharani, Husnunnida Narsa, Niluh Made Dian Novita Handayani Ni Made Ayu Lakshmi Prastiti Olivia Nuralyza Pratama, Vany Erdiyanti Putri Wulanditya Romadhon, Fitri Sedianingsih, Sedianingsih Sriani, Dewi Stefanie Maria Natasha Nugroho Toyyibah, Ainun Tresna Adinda Regbiyantari Triana Retnosari Wedatama, Ceilio Marsa Yumna Salvatira Bibi Zunianto, Anugrah Pamungkas Wijil