Articles
The Effect of Good Corporate Governance and Financial Distress on the Integrity of Financial Statements with Audit Quality as a Mediation Variable
Made Ayu Prilla Winda Puspita;
Ni Made Dwi Ratnadi;
Made Gede Wirakusuma;
Ida Bagus Putra Astika
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 3 (2022): Budapest International Research and Critics Institute August: In Progress
Publisher : Budapest International Research and Critics University
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DOI: 10.33258/birci.v5i3.5794
The information in the financial statements must be presented fairly, honestly, and fairly disclose facts to users in order to produce financial statements with integrity. The purpose of this study was to examine the effect of good corporate governance and financial distress on the integrity of financial statements through audit quality. The population in this study are consumer goods sector companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period. The number of samples obtained as many as 66 companies with purposive sampling method. The data analysis technique used is multiple linear regression and the selection of good corporate governance proxies using factor analysis. Based on the results of the analysis, it was found that good corporate governance has an effect on the integrity of financial statements. Financial distress affects the integrity of financial statements. Audit quality affects the integrity of financial statements. Good corporate governance affects the integrity of financial statements through audit quality. Financial distress affects the integrity of financial statements through audit quality. This shows that the increasing audit quality allows a reduction in financial distress that occurs in the company so as to produce financial statements with integrity.
PENGARUH WORK-LIFE BALANCE DAN INTERNAL LOCUS OF CONTROL PADA PERILAKU ETIS AUDITOR
I Gusti Agung Sri Mustika Putra;
Made Gede Wirakusuma
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.11.NO.11.TAHUN.2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana
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DOI: 10.24843/EEB.2022.v11.i11.p11
Ethical behavior is behavior that is in accordance with applicable norms, values, and laws. It is important for auditors to comply with ethics in carrying out their duties. An auditor must be able to control himself to avoid ethical violations. This study is intended to determine the effect of work-life balance and internal locus of control on the ethical behavior of auditors. Research on 72 auditors at KAP in Bali as respondents. Using the saturated sample method and collecting data using a questionnaire. Hypothesis testing using Partial Least Square (PLS). The results of the analysis show that work-life balance and internal locus of control affect the ethical behavior of auditors. When an auditor has self-control accompanied by a work-life balance, it provides encouragement for the auditor to avoid ethical violations.
ANALISIS PENGARUH PERENCANAAN PAJAK, FREE CASH FLOW, DAN KECAKAPAN MANAJERIAL PADA MANAJEMEN LABA
Ni Luh Made Dian Purnami Putri;
Made Gede Wirakusuma
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.11.NO.12.TAHUN.2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana
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DOI: 10.24843/EEB.2022.v11.i12.p12
Earnings management is the act of intervening in the preparation of financial statements so that it affects earnings which aims to achieve the interests of the company. Earnings management can be done by increasing, leveling, or decreasing company profits. This study aims to determine the effect of tax planning, free cash flow, and managerial skills on earnings management. The population of this study consists of 63 mining companies listed on the Indonesia Stock Exchange for the period 2018-2020. Sampling using purposive sampling method, where there are 17 companies that meet the sampling criteria. The analytical technique used is multiple linear analysis. The results of data analysis show that planning variables and free cash flow have an effect on earnings management. Meanwhile, the managerial skill variable shows that the results have no effect on earnings management.
REAKSI PASAR TERHADAP PENGUMUMAN PENCABUTAN PPKM DI INDONESIA
Chrismendo Haniel Caesario;
Made Gede Wirakusuma
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.12.NO.07.TAHUN.2023
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana
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DOI: 10.24843/EEB.2023.v12.i07.p19
The capital market has an important role for a country's economy because it functions as a means of corporate funding and a place for people to invest in financial instruments. One of the factors that affect the capital market is government policies, for example, the policy of lifting the Implementation of Community Activity Restrictions (PPKM) on December 30, 2022. Based on data from the Jakarta Composite Index (JCI) taken on the Indonesia Stock Exchange (IDX) website, it shows price fluctuations throughout the announcement period, which is 3 days before and after the announcement. This study aims to obtain empirical evidence related to market reactions to the decision to repeal PPKM in Indonesia. The sample determination method uses the purposive sampling technique method. The data usedis secondary data obtained from the Indonesia Stock Exchange throughout the event window. Data analysis techniques using Paired Sample T-Test. Based on the results of purposive sampling, there were 45 sample data used. The results of the analysis show that the average abnormal return on shares during the period before and after the event is always negative, it can also be seen from the results of the analysis that the average Trade Volume Activity (TVA)period before and after the announcement, is negative. This research is able to make an empirical contribution to the development of market efficiency theory as well as additional information related to market reactions in responding to government policies, namely the repeal of PPKM in Indonesia.
Faktor Penerimaan dan Penggunaan Siswaskeudes oleh Pengawas Keuangan Desa
Putu Widiantari;
Made Gede Wirakusuma;
Ni Putu Sri Harta Mimba;
Putu Agus Ardiana
JELIKU (Jurnal Elektronik Ilmu Komputer Udayana) Vol 13 No 1 (2024): JELIKU Volume 13 No 1, August 2024
Publisher : Informatics Department, Faculty of Mathematics and Natural Sciences, Udayana University
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This research investigates the factors influencing the acceptance and use of the Village Financial Monitoring System (Siswaskeudes) application by village financial supervisors. Utilizing an interpretive approach and hermeneutic phenomenology, the study aims to understand supervisors' experiences and perceptions regarding the usefulness and ease of use of Siswaskeudes. Data were collected through in-depth interviews with five informants from the Denpasar City Inspectorate. The findings indicate that perceived usefulness, ease of use, attitudes toward behavior, subjective norms, and perceived behavioral control are crucial in determining application usage. Most informants found Siswaskeudes to facilitate easier data access and enhance work efficiency, despite identifying initial use challenges and the need for further development. Compliance with legal regulations, reflected in subjective norms, is a primary driver of the application's use. This research recommends ongoing development, training, regular monitoring, team support, and security enhancements to boost Siswaskeudes' acceptance and usage. Future research should explore user satisfaction using quantitative approaches with the Technology Acceptance Model (TAM) and consider additional variables such as security and cost savings.
DETERMINAN KINERJA KEUANGAN PERUSAHAAN JAKARTA ISLAMIC INDEX (JII)
Pratama, Arif Yuda Nur;
Kadarningsih, Ana
Dinamika: Jurnal Manajemen Sosial Ekonomi Vol 2 No 2 (2022): DINAMIKA : Jurnal Manajemen Sosial Ekonomi
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi - Studi Ekonomi Modern
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DOI: 10.51903/dinamika.v2i2.261
This study aims to determine the impact of financial ratios on financial performance of companies listed on JII for the 2016-2020 period. The financial ratios used in this study include Liquidity Ratios proxied by Current Ratio (CR), Leverage Ratios proxied by Debt to Equity Ratio (DER), Activity Ratios proxied by Total Asset Turnover (TATO), and Financial Performance as proxied by Return On Assets (ROA). This research is a type of quantitative research. The type of data used in this research is secondary data. The source of the data obtained in the study comes from financial reports that can be accessed through www.idx.co.id and the company`s official website. The population used in this study are companies registered with JII totally 43 companies. The sample used is 25 companies with purposive sampling method. The analytical method used is descriptive statistical test, correlation analysis, classical assumption test, multiple linear regression test, determination test and T test using the SPSS version 24 test tool. The results of the study can be partially formulated that the Current Ratio (CR) variable has no effect to Return On Assets (ROA). Meanwhile, Debt to Equity Ratio (DER) have negative significantly effect and Total Asset Turnover (TATO) have a significant positive effect on Return On Assets (ROA).
PERAN FINANCIAL SOSIALIZATION, FINANCIAL SELF-EFFICACY DAN FINANCIAL KNOWLEDGE TERHADAP FINANCIAL MANAGEMENT BEHAVIOR GENERASI Z
Firdaus, Alifia Firmanda;
Kadarningsih, Ana
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 3 No. 3 (2023): November : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional
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DOI: 10.55606/jaemb.v3i3.2285
Generation Z is an age group ranging from 17 to 25 years. Generation Z has the principle of You Only Live Once (YOLO) where this principle refers to consumer behavior. To minimize consumptive behavior, good financial management habits are needed. Of course, there are several factors that can influence financial management behavior itself. The aim of this research is to test and analyze whether financial socialization, financial self-efficacy, and financial knowledge have a positive and significant effect on the financial management behavior of Generation Z students. The population in this research are active students at Dian Nuswantoro University, Faculty of Economics and Business, class 2020 to 2022. The sampling technique involves distributing questionnaires online via Google Forms. SEM-PLS was chosen to obtain results using the smartPLS version 3.2.8 tool. The main finding in this research is that the financial socialization and financial knowledge variables have a positive and significant influence on the financial management behavior of generation Z students. Meanwhile, the financial self-efficacy variable does not have a significant influence on the financial management behavior of generation Z students.
GOOD CORPORATE GOVERNANCE DAN RASIO KEUANGAN DALAM PENINGKATAN PROFITABILITAS
Istiani, Defi;
Kadarningsih, Ana
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 3 No. 3 (2023): November : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional
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DOI: 10.55606/jaemb.v3i3.2286
The financial performance of a company shows how successful the business is. Financial performance shows how good the operational condition of the business is from a financial perspective, whether it is growing or declining. The four objectives of this research are as follows: to find out how liquidity and solvency ratios affect financial performance, to find out how activity and liquidity ratios affect financial performance, and finally, to find out to what extent the implementation of good corporate governance affects financial performance. In this research, 81 manufacturing companies in the food and beverage subsector listed on the Indonesia Stock Exchange from 2020 to 2022 were included in the population. Purposive sampling technique was used to ensure that the sample complies with the requirements. There are 26 companies with 312 data processed from samples collected according to the criteria. This research was carried out using multiple linear regression analysis along with the coefficient of determination test, normality test and descriptive statistical test. The analysis tool uses SPSS version 24. The results of the study can be partially formulated that the variable liquidity ratio has a positive effect on financial performance. While the solvency ratio variable does not have a significant effect on financial performance. The variable activity ratio and good corporate governance have a negative and significant effect on the company's financial performance.
How To Measure Personal Financial Management Behavior During The Covid-19 Pandemic
Kadarningsih, Ana
Economics and Business Solutions Journal Vol. 6 No. 2 (2022): Economics and Business Solutions Journal
Publisher : Universitas Semarang
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DOI: 10.26623/ebsj.v6i2.5472
This research was motivated by the existence of problems regarding the personal financial management behavior of the Students of the Faculty of Economics and Business Management Study Program at Dian Nuswantoro University Semarang (UDINUS) in 2021. This research was shown to examine financial literacy, financial attitudes, lifestyle and social environment on the personal financial management behavior of UDINUS students. This study amounted to 170 respondents using purposive sampling technique. Testing the data by doing classical assumption test, instrument test, multiple linear regression test and hypothesis testing with SPSS Version 23 analysis tool. The results of the study describe a positive and significant influence between financial literacy and financial management behavior in UDINUS students. Second result , there is a positive and significant relationship between financial attitudes and financial management behavior in UDINUS students. Third result is lifestyle does not have a positive effect on financial management behavior in UDINUS students. The last result is the social environment also have a positive and significantly effect on financial management behavior in UDINUS students.
The Role of Leverage, Company Size and Retention Ratio on Banking Companies Value in Indonesia
Permata Sari, Anggi;
Kadarningsih, Ana
International Journal of Economics, Management and Accounting Vol. 1 No. 2 (2024): June : International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia
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DOI: 10.61132/ijema.v1i2.69
This research aims to determine the effect of leverage, company size and retention ratio on company value in banking companies listed on the Indonesian Stock Exchange during the 2020-2023 period. The population taken and used in this research is annual data from 45 companies for four (4) periods totaling 180 data. This research uses the Eviews 12 analysis tool. Applying the Multiple Regression Analysis research method with the data type in the form of panel data with a Fixed Effect Model. The results of this company value research show that leverage and company size have a significant effect on company value, while the retention ratio has an insignificant effect on company value.