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KEMAMPUAN KOMITMEN ORGANISASI MEMODERASI PENGARUH PERENCANAAN ANGGARAN DAN KOMPETENSI SDM PADA PENYERAPAN ANGGARAN PEMERINTAH KABUPATEN TABANAN Ni Luh Putu Lestari Dewi; A.A.N.B Dwirandra; Made Gede Wirakusuma
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.06.NO.04.TAHUN 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

ABSTRACT The inconsistency of results of research on the effect of budget planning and competence of human resources (HR) at the absorption indicates other factors that influence to encourage researchers to include a commitment to the organization as the moderating variable. The sampling method used in this research is the method of probability sampling  with technique  proportionate stratified random sampling. Total respondents 251 managers of the budget, including the Budget User, Financial Administration Officer, the Technical Activities Executive Officer, and Treasurer Expenditure. The analysis technique used is regression analysis moderation (Moderated Regression Analysis).The results showed that the positive effect of budget planning, and competency negative effect on the absorption of the budget and the commitment the organization is not able to strengthen budget planning and is able to strengthen the capacities of human resources in Tabanan District Government budget absorption.
PENGARUH LOCUS OF CONTROL PADA KINERJA ANALIS KREDIT DENGAN MOTIVASI DAN LINGKUNGAN KERJA SEBAGAI PEMODERASI Anak Agung Ayu Ratih Radityastuti; Ida Bagus Putra Astika; Made Gede Wirakusuma
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.06.NO.06.TAHUN 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

Indonesian banking sector has been a concern of government and society because there have been various cases, such as the existence of fictitious credits which is carried out by employees of the bank. The aim of this study is to obtain empirical evidence about the influence of locus of control on the performance of credit analyst related to motivation and the working environment as moderation. The data collection methods in this study is using survey method by questionnaire as data collection technique. The number of samples in this research are 37 selected people who work as a credit analyst with saturated sampling technique. The analysis technique used is Absolute Difference Test. The results showed that the locus of control has positive effect on performance. Motivation is able to moderate the influence of locus of control on working performance. Nevertheless the working environment is not able to moderate the influence of locus of control on working performance.
PENGARUH PENGGUNAAN SISTEM COMPUTER ASSISTED TEST PADA EFISIENSI BIAYA DAN AKUNTABILITAS PUBLIKASIAN HASIL (STUDI PADA TES SELEKSI PENERIMAAN CPNS DI KABUPATEN JEMBRANA DAN KARANGASEM TAHUN 2014) I Ketut Buana; Made Gede Wirakusuma
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME 04.NO.11.TAHUN 2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

Selection of the CPNS (Public Official Candidates) by using the Computer Answer Sheet results is prone to manipulation of data physically.National Civil Service Agency introduces Computer Assisted Test (CAT) System since 2009. Nationally, the CAT system is a must to use on 2014, including the selection CPNS Jembrana and Karangasem Regency. This research examines an influence of the use of the CAT system variables towards cost efficiency and accountability of the publication of results. The number of respondents in this research is 1,825 people which qualified the respondent's purposive sampling. Questionnaire distributed to participants of the selection shortly after a basic competency tests in the CAT Station at Region X of BKN Office in Denpasar. Analytical techniques used are simple linear regression analysis. The result of this research determines that the use of the CAT system has positive influences on cost efficiencies and also has a positive influence on accountability of the publication of results. By this research can be concluded that the use of the CAT system is effective and efficient. In future the intuition sugested to develop and use CAT system widely. 
Pengaruh Skeptisisme Profesional, Etika, Tipe Kepribadian, Kompensasi, Dan Pengalaman Pada Pendeteksian Kecuarngan Kadek Gita Arwinda Sari; Made Gede Wirakusuma; Ni Made Dwi Ratnadi
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.07.NO.01.TAHUN 2018
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (351.309 KB) | DOI: 10.24843/EEB.2018.v07.i01.p02

Abstract

Penelitian ini bertujuan untuk mendapatkan bukti empiris pengaruh skeptisisme profesional, etika, tipe kepribadian, kompensasi, dan pengalaman pada pendeteksian kecurangan. Kemampuan auditor dalam mendeteksi kecurangan dapat dipengaruhi oleh karakteristik yang dimiliki oleh auditor, baik karakteristik personal auditor maupun karakteristik dari luar personal auditor. Salah satu karakteristik personal yang mempengaruhi pendeteksian kecurangan adalah skeptisisme profesional yang dimilik oleh seorang auditor. Karakteristik personal lainnya yang dapat mempengaruhi pendeteksian kecurangan adalah etika, tipe kepribadian, dan pengalaman. Selain itu kompensasi merupakan salah satu karakteristik dari luar personal auditor yang mempengaruhi pendeteksian kecurangan. Kelima karakteristik tersebut tentunya akan berpengaruh pada bagaimana kemampuan auditor dalam mendeteksi kecurangan. Kajian teoritis yang digunakan dalam penelitian ini adalah teori atribusi. Metode penentuan sampel yang digunakan dalam penelitian ini adalah metode nonprobability sampling dengan teknik purposive sampling yaitu auditor yang pernah melakukan audit investigatif dan pernah ditugaskan dalam pekerjaan lapangan. Sampel dalam penelitian ini sebanyak 66 orang auditor. Teknik analisis data yang digunakan dalam penelitian ini adalah Analisis Regresi Linear Berganda. Instrumen penelitian telah lulus uji validitas dan reliabilitas. Model regresi juga telah lulus uji asumsi klasik. Hasil analisis menunjukkan skeptisisme profesional, etika, kompensasi, dan pengalaman berpengaruh positif pada pendeteksian kecurangan, sedangkan tipe kepribadian tidak berpengaruh pada pendeteksian kecurangan.
DAMPAK MODERASI PROFITABILITAS TERHADAP PENGARUH CORPORATE SOCIAL RESPONSIBILITY PADA NILAI PERUSAHAAN MANUFAKTUR Agusta Amamda Wulandari; I Wayan Ramantha; Made Gede Wirakusuma
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.05.NO.07. TAHUN 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

The incosistency of result of research on the influence of Corporate Social Responsibility for firm value indicate other factors also influencing, so as to encourage researchers to input profitability as moderation variable. The method of sampling technique used on this research is purposive sampling with a sample amount 37 manufacturing companies that listed in Indonesia Stock Exchange (ISE) in year of 2008-2012, and amounting to 174 surveillances. Statistical anaylisis includes the classic assumption test and test the feasibility of this model, and Moderated Regression Analysis (MRA) test used to examine the effect of moderating variable in this research hypothesis. The result of classic assumption test indicates that regression model has just fulfilled the requirement of classic assumption test. The hypothesis test results are: 1) Corporate Social Responsibility has the positive effect on manufacturing firm value listed in Indonesia Stock Exchange, 2) Profitability as moderating variable is proven and capaable to strengthen the relations between Coporate Social Responsibilty with manufacturing firm value that listed in Indonesia Stock Exchange.
PENGARUH PROFITABILITAS, SOLVABILITAS, LIKUIDITAS, UKURAN PERUSAHAAN DAN PERGANTIAN MANAJEMEN PADA AUDIT REPORT LAG PERUSAHAAN PERBANKAN Rai Gina Artaningrum; I Ketut Budiartha; Made Gede Wirakusuma
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.06.NO.03.TAHUN 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

This study aims to determine the effect of profitability, solvency, liquidity, size of company and management changes on audit report lag. The population in this study were banking companies listed in Indonesia Stock Exchange (BEI). The sample used in this study were selected by purposive sampling. Based on the criteria predefined sample of 41 banking companies listed in Indonesia Stock Exchange (BEI), 13 banking companies are eliminated that do not match the criteria that have been set and finnaly only 28 companies qualified. To test how the influence of the independent variables on the dependent variables used technique of multiple regression analysis. The results showed that the profitability, liquidity, firm size negatively affect audit report lag while solvency and management turnover positive effect on audit report lag.
PENGARUH IDEALISME, PENGALAMAN, DAN KOMITMEN PROFESIONAL PADA PEMBUATAN KEPUTUSAN ETIS KONSULTAN PAJAK TERDAFTAR DI WILAYAH BALI-NUSA TENGGARA Made Dwi Harmana; Made Gede Wirakusuma; Dewa Gede Wirama
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.06.NO.10.TAHUN 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (452.012 KB) | DOI: 10.24843/EEB.2017.v06.i10.p05

Abstract

This study aims to determine the influence of idealism, experienceiand professional commitment to ethical decision-making of registered tax consultant in the territory of Bali-Nusa Tenggara. This study uses primary data that based on respondent’s answers on questionnaires that were distributed to 114 Registered Tax Consultant in the Territory of Bali-Nusa Tenggara. Sampling technique used is purposive sampling. The population uses all member of IKPI (Association of Tax Consultants Indonesia) Bali-Nusa Tenggara region as many as 114 people and based on criteria, specified number of samples are 90 people. The analysis shows that the idealism, experience, and professional commitment have positive impact to ethical decision making of registered tax consultant.
PENGARUH PENDIDIKAN, KOMPETENSI, KOMPENSASI, MOTIVASI, DAN KOMITMEN ORGANISASI PADA KINERJA BENDAHARA SEKOLAH MENENGAH DI KABUPATEN GIANYAR Ni Wayan Ayu Kasmini; Dewa Gede Wirama; Made Gede Wirakusuma
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.06.NO.01.TAHUN 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

This study is aimed to determine the effect of education, competence, compensation, motivation, and organizational commitment on the performance of BOS treasurers. The study was conducted on the BOS treasurers of the entire Junior High Schools in Gianyar Regency using primary data through questionnaire which has met the validity and reliability testing. Survey respondents were 43 BOS treasurers obtained by using saturated sample or census. The data was analyzed using multiple linear regressions, preceed by the classic assumption test. The results of this study show that education has no effect on the performance of the BOS treasurers, while competencies, compensations, motivations, and organizational commitment have positive effects on the performance of the BOS treasurers. Competence most dominantly affects the performance of the BOS treasurers.
PENGARUH DEPRESIASI NILAI RUPIAH PADA RETURN SAHAM DAN VOLUME PERDAGANGAN SAHAM PERUSAHAAN MULTINASIONAL DI BURSA EFEK INDONESIA Putu Malindasari; I Made Sukartha; Made Gede Wirakusuma
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.05.NO.12.TAHUN 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

The important of capital market to the national economy makes the Indonesia Stock Exchange (IDX) as a leading economic indicator that is also influenced by micro and macro factors causing the fluctuation of stock prices. The depreciation of the rupiah as macroeconomic factor could affect on stock return and trading volume activity. This research aims to determine the effect of the depreciation of rupiah in stock return and trading  volume activity. Population of sample  are for all companies  listed on the Indonesia Stock Exchange in 2013. Election method using purposive sampling to obtain 58 firms sample. This research uses an event study as its method within a seven day event windows. The event is the hightest  the depreciation of the rupiah every month in 2013. The market reaction is measured by abnormal return and trading volume activity. The study used paired sample t- test and  the result show that there are differences in stock return before and after the depreciation of the rupiah. But there are not diferences trading volume activity before and after the depreciation of the rupiah.
KEMAMPUAN MOTIVASI MEMODERASI PENGARUH KOMPETENSI, KEPEMIMPINAN DAN LINGKUNGAN KERJA PADA KINERJA BENDAHARA DESA DI KABUPATEN TABANAN - Nurhayati; Ida Bagus Putra Astika; Made Gede Wirakusuma
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.06.NO.12.TAHUN 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (484.999 KB) | DOI: 10.24843/EEB.2017.v06.i12.p08

Abstract

Results of previous studies stating that competence, leadership and work environment does not necessarily affect the performance of employees. This study aims to determine the ability to moderate the effect of competence motivation, leadership and environmental performance of Treasurer village in Tabanan. The research was conducted on the entire Treasurer village in Tabanan using primary data obtained from questionnaires distributed to respondents. The sample was selected is a saturated sample in order to obtain as many as 133 respondents. Data analysis was performed by analysis Moderated Regression Analysis (MRA), preceded by a test of validity and reliability and classic assumption test. The results showed (1) the motivation is not able to moderate the influence of competence in the performance of Treasurer village in Tabanan; (2) motivation to be able to strengthen leadership influence on the performance Treasurer village in Tabanan and (3) the motivation is not able to moderate the influence of the working environment on the performance Treasurer village in Tabanan.
Co-Authors - Nurhayati A.A. Gde Dwi Aditya A. A.A. Putri Pintari Dewi AA Gde Trisna Dwija Putra Agusta Amamda Wulandari Ahmad, Mubashir Ajeng Saraswati Ali, Amjad Anak Agung Ayu Ratih Radityastuti Anak Agung Eka Darmayanthi Anak Agung Istri Pawitradewi Anak Agung Ngurah Bagus Dwirandra Anak Agung Ngurah Mahaputra Bismantara Andini Permata Sari Angelia Putri Surya Haryanti Ayu Nikita Vira Bagus Ananta Diva Muria Sidhi Bayu Darma Putra Budi Anggiriawan Byantoro Istahargyo Cahyani, Ni Luh Pipin Chasanah, Amalia Nur Chrismendo Haniel Caesario Cok Krisna Yudha Dea Handrika Desak Made Gita Lestari Dewa Ayu Try Wahyuni Dewa Gede Wirama Dewa Ketut Wira Santana Dewa Made Adi Kesuma Yudha Dewangga, Anak Agung Bagus Dharma Putra Dian Prawitasari Diana Puspitasari DODIK ARIYANTO EKA ARDHANI SISDYANI Eka Ardhani Sisdyani Etta Citrawati Yuliastary Febriana, Artha Ferawati, Laeli Fery Riyanto Firdaus, Alifia Firmanda Gayatri Gayatri Gede Rama Wirya Nanda Hanafi Cahyadi Herry Subagyo I Dewa Gede Dharma Suputra I Dewa Made Sukadana I Gde Ary Wirajaya I Gede Aditya Baskara I Gede Kurniawan Wijaya I Gede Sunar Ardika I Gusti Agung Sri Mustika Putra I Gusti Ayu Nata Dewi Utari I Gusti Ayu Ratih Permata Dewi I Kadek Satria Nova I Ketut Buana I Ketut Sujana I Made Arthana I Made Dwi Sumba Wirawan I Made Mertha I Made Ryan Ananta Putra I Made Ryan Ananta Putra I Made Sukartha I Putu Laksmana Narayana I Wayan Ramantha Ibrahim, Nor Fauziana Ida Ayu Gede Purba Dianthi Ida Ayu Nirma Pameswari Ida Ayu Nyoman Utari Gandawati Ida Bagus Ngurah Indra Pramana Ida Bagus Putra Astika Indah Berliana Istiani, Defi K. Budiartha Kadek Ari Dyah Wilatini Kadek Gita Amdika Putri Kadek Gita Arwinda Sari Kadek Meinawati Kadek Rosita Dewi Indra Pratiwi Ketut Riandita Anjar Saraswati Khan, Faisal Khan, Usman Komang Krishna Yogantara Lina Andriyanti Luh Gede Ayu Nidya Wulandari Luh Made Intan Pratiwi Maaz Ud Din Made Aditya Bayu Pradhana Made Ayu Prilla Winda Puspita Made Dwi Harmana Made Hardy Suardinatha Made Indira Dwijayanti Maria Meiatrix Ratna Sari Muhimatul Kibtiyah Natasha Rizky Annisa Ngakan Made Dwi Purawan Ni Kadek Ari Puspa Sari Ni Kadek Meigi Antika Putriani Ni Ketut Junika Dewi Ni Ketut Rasmini Ni Ketut Ressa Mahayani Ni Ketut Wardayanti Ni Komang Ayu Anita Dewi Ni Komang Meilantari Sukrasta Ni Komang Putri Sari Talamaosandi Ni Komang Rima Susanti Ni Komang Sri Ariyani Ni Komang Sutrisni Ni Luh Dina Rahayu Ni Luh Made Dian Purnami Putri Ni Luh Putu Lestari Dewi Ni Luh Putu Ratna Wahyu Lestari Ni Luh Putu Wiagustini Ni Made Adhika Verawati Ni Made Ayu Nirmalasari Putri Erawan Ni Made Dwi Ratnadi Ni Made Liestya Oktarini Ni Made Rai Juniariani Ni Made Regina Amandani Ni Made Resita Purnama Dewi Ni Made Trisna Savitri Ni Made Vita Indriyani Ni Made Wiryathi Ni Nyoman Ayu Adelina Trisnawati Ni Nyoman Sri Rahayu Damayanti Ni Putu Ari Kusmirawati Ni Putu Ayu Bawantari Ni Putu Ayu Desy Indrayanti Ni Putu Shanti Millawati Ni Putu Sri Harta Mimba Ni Putu Widyantari Ni Wayan Arikarsita Ni Wayan Ayu Kasmini Ni Wayan Lady Andini Ni Wayan Ristiari Jananti Ni Wayan Septia Wini NI WAYAN YUNIASIH Nusair, Ahmad Ershaid Nyoman Putra Yuna Aditya Nyoman Suta Artama Oktavia, Vicky Olipyantari, Ni Putu Eka Pande Putu Maha Gayatri Putri Permata Sari, Anggi Pratama, Arif Yuda Nur Prawitasari, Dian Purusa, Nanda Adhi Putu Agus Ardiana Putu Amanda Yadiari Putu Arimbawa Putu Bayu Eka Yustikarana Putu Budi Anggiriawan Putu Gede Wisnu Permana KAWISANA Putu Malindasari PUTU MANIK CINDRAWATI Putu Pande Ariawan putu sri wartini Putu Widiantari Putu Yudha Asteria Putri Rahmat Budi Santoso Rai Gina Artaningrum Rajwa, Jilan Nafiatur Safitri, Maria Sih Darmi Astuti Silvia Angruningrum Surya, Putu Pryanka Chitta Susianto, Tony Natayo tiara kusuma dewi Tri Purwani, Tri Ud Din, Maaz Vanda Grace Novelia Ohee Yoana Dharmawan