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All Journal JIA (Jurnal Ilmiah Akuntansi) Akurasi : Jurnal Studi Akuntansi dan Keuangan E-JURNAL AKUNTANSI
A.A Pt. Agung Mirah Purnama Sari
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Economics, Econometrics & Finance

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Pengaruh Kesehatan LPD, Jumlah Nasabah dan Suku Bunga Terhadap Proļ¬tabilitas Melalui Pertumbuhan Aset A.A Pt. Agung Mirah Purnama Sari; Ni Made Suindari
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 3 No 2 (2020): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Desember 2020
Publisher : Magister Akuntansi Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v3i2.52

Abstract

The purpose of this study was to analyze the health of Lembaga Perkreditan Desa (LPD) in Badung Regency in 2017-2019. LPD health is measured by CAR, KAP, BOPO, and LDR. Furthermore, CAR, KAP, BOPO, LDR, number of customers and interest rates will be tested for their effect on ROA with asset growth as an intervening variable. Testing was conducted on 103 of 122 LPDs in Badung Regency with CAEL Analysis to analyze the health conditions of the LPDs and Ordinary Least Square to test its effects. The LPD health categories consist of healthy, heallthy enough, less healthy and unhealthy. The results showed that LPDs in the healthy category in Badung Regency had increased from 2017 to 2019 by 1%. In 2017, there were 59% of LPDs in the healthy category and 2019 increased by 60%. Unhealthy LPDs have decreased by 4% since 2017. Other results show CAR, LDR, number of customers and interest rates have a positive effect on ROA. KAP and BOPO have a negative effect on ROA. Meanwhile, asset growth has no effect on ROA. In addition, CAR, BOPO, LDR and interest rates negatively affect asset growth. Meanwhile, KAP and the number of customers have no effect on asset growth. The results of this study also show that asset growth is able to mediate the relationship between the effect of LPD health analysis as proxied by CAR, KAP, BOPO, and LDR, the number of customers and interest rates on ROA. The research implication is focused on the analysis of LPD health, profitability and asset growth so that potential customers can be subject to losses before investing their funds in the LPD. In addition, LPDs are expected to increase their profits and assets by taking into account the CAR, LDR, number of customers and interest rates.
FAKTOR-FAKTOR PENGARUH KEPUASAAN KERJA AUDITOR PADA BPK RI PROVINSI BALI A.A Pt. Agung Mirah Purnama Sari; I Made Wianto Putra; I Gst. B. Ngr. P. Putra; Cokorda Krisna Yudha
Jurnal Ilmiah Akuntansi Vol 3 No 2: Desember 2018
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v3i2.16642

Abstract

ABSTRAKPenelitian ini bertujuan untuk mengetahui secara empirisfaktor-faktor pengaruh kepuasan kerja auditor pada BPK RI Provinsi Bali. Faktor-faktor yang digunakan dalam penelitian ini adalah komitmen professional, kompleksitas tugas, locus of control dan time budget pressure. Kepuasan kerja auditor merupakan variabel dependen. Penelitian ini menggunakan sampel sebanyak 50 auditor. Metode penentuan sampel menggunakan kuesioner. Teknik analisis data menggunakan analisis linier berganda. Hasil penelitian membuktikan bahwa komitmen profesional dan locus of control auditor berpengaruh positif pada kepuasan kerja auditor sedangkan kompleksitas tugas dan time budget pressure auditor berpengaruh negatif padakepuasan kerja auditor pada Kantor BPK RI Provinsi Bali.Kata Kunci: Komitmen Professional, Kompleksitas Tugas, Locus Of control, Time Budget Pressure dan Kepuasan Kerja.ABSTRACTThis study aims to determine empirically factors influencing job satisfaction of auditors at BPK RI Bali Province. Factors used in this research are professional commitment, task complexity, and locus of control and time budget pressure. Auditor job satisfaction is a dependent variable. This study used a sample of 50 auditors. The method of determining sample is using questioner. Data analysis techniques use multiple linear analyses. The result of the research shows that professional commitment and locus of control auditor have positive effect on auditor job satisfaction while task complexity and time budget pressure auditor have negative effect on job satisfaction of auditor at BPK RI office of Bali Province.Keywords: Professional Commitment, Task Complexity, Locus Of control, Time Budget Pressure and Job Satisfaction.
PENGARUH BOARD SIZE TERHADAP NILAI PERUSAHAAN A.A Pt. Agung Mirah Purnama Sari; Putu Agus Ardiana
E-Jurnal Akuntansi Vol 7 No 1 (2014)
Publisher : 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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Abstract

ABSTRAK Harga yang bersedia dibayar oleh calon pembeli terhadap suatu perusahaan disebut nilai perusahaan. Board adalah pimpinan pada organisasi yang memiliki tanggung jawab untuk mengendalikan dan mengawasi pemakaian sumber daya agar sesuai dan sejalan dengan tujuan organisasi yang telah ditetapkan oleh organisasi. Penelitian ini dilakukan untuk mengetahui pengaruh board size terhadap nilai perusahaan. Penelitian ini dilakukan di Bursa Efek Indonesia periode 2007 - 2011 dengan memilih jenis industri manufaktur.Teknik pengambilan sampel menggunakan metode stratified random sampling. Berdasarkan hasil analisis, ditemukan bahwa board size tetap berpengaruh positif tetapi tidak signifikan terhadap nilai perusahaan pada perusahaan manufaktur ketika sebelum dan sesudah dipertimbangkannya variabel kontrol. Kata kunci: board size, komite audit, nilai perusahaan, Ā profitabilitas, usia perusahaan
Co-Authors Cokorda Krisna Yudha I Gst. B. Ngr. P. Putra I Made Wianto Putra Ni Made Suindari Putu Agus Ardiana