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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vokasi: Jurnal Riset Akuntansi Jurnal Ilmiah Akuntansi dan Humanika Jurnal Penelitian dan Pengembangan Sains dan Humaniora (JPPSH) Media Komunikasi FPIPS Jurnal Akuntansi Profesi Jurnal Keuangan dan Perbankan Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Jurnal Dinamika Akuntansi Ekuitas: Jurnal Pendidikan Ekonomi Juara: Jurnal Riset Akuntansi Jurnal Akuntansi Multiparadigma AKRUAL: Jurnal Akuntansi SAR (Soedirman Accounting Review): Journal of Accounting and Business Journal of Economic, Bussines and Accounting (COSTING) Pendas : Jurnah Ilmiah Pendidikan Dasar Owner : Riset dan Jurnal Akuntansi International Journal of Social Science and Business JIA (Jurnal Ilmiah Akuntansi) Jurnal Bisnis dan Akuntansi International Journal of Economics Development Research (IJEDR) Jurnal Akuntansi The Indonesian Journal of Accounting Research Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) International Journal of Environmental, Sustainability, and Social Science juremi: jurnal riset ekonomi PREVENIRE: Journal of Multidisciplinary Science Internet of Things and Artificial Intelligence Journal Eduvest - Journal of Universal Studies Journal of Finance, Economics, and Business Neraca Manajemen, Akuntansi, dan Ekonomi Management Studies and Business Journal Ekuitas Jurnal Pnedidikan Ekonomi Asian Journal of Management, Entrepreneurship and Social Science Indonesian Journal of Accounting and Governance Jurnal Akuntansi Kontemporer
Ak. S.E. Desak Nyoman Sri Werastuti .
Universitas Pendidikan Ganesha
Religion Aerospace Engineering Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology Neuroscience Social Sciences Other

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Pengaruh Struktur Modal, Kualitas Audit dan Kepemilikan Manajerial terhadap Kualitas Laba Indraswari, Putu Sri Widya Maretha; Werastuti, Desak Nyoman Sri
Vokasi : Jurnal Riset Akuntansi Vol. 14 No. 1 (2025): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v14i1.99247

Abstract

This study aims to determine the effect of capital structure, audit quality, and managerial ownership on earnings quality. This study uses a quantitative approach with a causal associative research type. The data source for this study is secondary data, namely the annual financial reports of transportation and logistics sector companies from 2021 to 2024. The population of this study consists of 37 transportation and logistics sector companies listed on the Indonesia Stock Exchange. The research sample was selected using the purposive sampling method, meaning the selection of samples with certain criteria, resulting in a research sample of 56. The data obtained were then tested using IBM SPSS software version 27. The results of this study indicate that capital structure has a positive and significant effect on earnings quality. Audit quality has a negative and significant effect on earnings quality. Managerial ownership does not have a significant effect on earnings quality.
GREEN ECONOMY AND LOW CARBON DEVELOPMENT DRIVE NATIONAL ECONOMIC GROWTH AND IMPROVE SOCIAL WELFARE Putri, Rumanintya Lisaria; Werastuti, Desak Nyoman Sri; Saptana; Wahyono, Eko; Hastuty, Ernany Dwi
Journal of Finance, Economics and Business Vol. 1 No. 2 (2023): JFEB, May 2023
Publisher : Laboratorium Riset Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59827/jfeb.v1i2.67

Abstract

All countries affected by COVID-19 are facing difficult problems in overcoming the outbreak and the socio-economic impacts it has caused. The aim of this research was to determine the effect of a green economy and low carbon development on green growth and multilateral issues. This research is a descriptive research that uses a literature study type or approach. The results of the study reveal that the application of a green economy is able to encourage national economic growth and problems in the multilateral field, as well as improve social welfare. In order for a green economy to be realized for the country, various parties must support policy makers so that a sustainable green economy can be created. The green economy also contributes to maintaining environmental sustainability and forming ecosystems that can be enjoyed by present and future generations.
Catur Purusa Artha Memoderasi Pengaruh Good Corporate Governance dan Komitmen Organisasi terhadap Kinerja LPD Suparsa, I Made; Werastuti, Desak Nyoman Sri; Diatmika, I Putu Gede
Juara: Jurnal Riset Akuntansi Vol. 14 No. 1 (2024): Juara: Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v14i1.8616

Abstract

The aim of this research is to analyze the influence of good corporate governance and organizational commitment on LPD performance with Catur Purusa Artha as a moderating variable. This research uses an empirical study strategy. The approach used in this research is a quantitative approach. This type of research uses explanatory research. The population in this study were all LPD employees who were still actively operating in Gianyar Regency, totaling 1,709 people. Sampling in this research used a non-probability sampling method with a purposive sampling technique. The number of samples in this study was 249 LPD Chairmen. The data analysis method in this research uses descriptive statistical analysis and Structural Equation Modeling analysis with the Partial Least Square (PLS) approach with the support of SmartPLS 4.0 software. The results of hypothesis testing are that good corporate governance and organizational commitment have a positive effect on LPD performance. Catur Purusa Artha does not moderate the influence of good corporate governance on LPD performance. Catur Purusa Artha strengthens the influence of organizational commitment on LPD performance.
BAGAIMANA PERAN DAN PENERAPAN AKUNTANSI HIJAU DI INDONESIA? Yasrawan, Komang Tri; Werastuti, Desak Nyoman Sri
Jurnal Akuntansi Kontemporer Vol. 14 No. 3 (2022)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v14i3.3514

Abstract

Research  Purposes. The purpose of this study was to determine the role of green accounting in reducing environmental pollution and to examine the extent to which the application of green accounting in Indonesia supported sustainability.Research  Method. This study used an interpretive approach that focused on the subjective nature of the social world and tried to understand it.Research  Result  and  Findings. Reporting environmental costs in green accounting will certainly help stakeholders to evaluate environmental conservation and improve environmental management efficiency to support business continuity in the present and in the future. Green accounting had difficulty in measuring the value of costs and benefits of externalities arising from industrial processes. It was not easy to measure the harm that occurs to the people around and the ecological environment caused by air pollution, liquid waste, ammonia tube leaks, nuclear tube leaks, or other externalities. Unfortunately, in practice, often some companies did not report the bad news they face, so reporting environmental costs was not effective.
Public Accounting Firm's Quality Control Standard In Risk-Based Perspective: Is It Important? Siahaan, Antoni; Rien Agustin Fadjarenie; Irwansyah; Desak Nyoman Sri Werastuti
Jurnal Akuntansi Vol. 28 No. 3 (2024): September 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v28i3.1871

Abstract

Pandemic Covid 19 has impacted every business operation worldwide and increased business risk. Auditors' responsibility to provide audit quality has become more prevalent. This study aims to get empirical evidence of auditor experience, auditor industry specialisation, and audit risk on audit quality during the COVID-19 pandemic. The research methods used quantitative with a survey approach; data gathered by a survey of Auditor. The result finds that during turbulent economic situations, the need for auditor experience and auditor's industry specialists has increased to mitigate the audit risk. Auditor experience and auditor industry specialists were needed to promote audit quality with low audit risk. The study has proved that auditor experience, industry specialisation, and audit risk impact audit quality. Assessing the auditor and public accounting firm using quality control standards from risk-based perspectives is urgently required. Other studies may investigate the issues using qualitative methods to get a deeper understanding.
ESG Disclosure and Earnings Management: Do Board Gender Diversity and Management Credibility Matter? Nugraha, Gede Made Ananda Cipta; Werastuti, Desak Nyoman Sri; Atmadja, Anantawikrama Tungga
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 5 (2025): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i5.5202

Abstract

This research aims to determine the effect of Environmental, Social, and Governance (ESG) disclosure on earnings management, with board gender diversity and management credibility as moderating variables. The study examines non-financial companies listed on the Indonesia Stock Exchange from 2021 to 2023. Using purposive sampling, 135 firm-year observations were obtained. The Modified Jones Model was employed to measure earnings management. The annual ESG Index was employed to measure ESG disclosure. Agency Theory, Stakeholder Theory, and Upper-Echelon Theory were used to provide the theoritical basis for intepreting the findings. To accomplish the intended objectives of the research, this research uses panel data regression models and Moderated Regression Analysis (MRA). The findings indicate that ESG disclosure negatively influences earnings management. Additionally, management credibility moderates this relationship by weakening the negative effect of ESG disclosure on earnings management. In contrast, board gender diversity does not significantly moderate the relationship.
The Influence of Stakeholder Pressure, Corporate Governance, and Capital Structure on Sustainability Reporting Disclosure with Institutional Ownership as a Moderating Variable Murdani, Ni Wayan; Diatmika, I Putu Gede; Werastuti, Desak Nyoman Sri
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 5 (2025): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i5.5333

Abstract

This study aims to analyze the influence of stakeholder pressure, corporate governance, and capital structure on sustainability reporting disclosure, with institutional ownership as a moderating variable. A quantitative research design was employed, with the population consisting of banking sector companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. Samples were selected using a purposive sampling technique, resulting in 32 companies that met the criteria. With five years of observation, a total of 160 financial reports were obtained. Data were collected through documentation studies and analyzed using Moderated Regression Analysis (MRA) with panel data. The results indicate that shareholder pressure, corporate governance, and capital structure have a positive and significant effect on sustainability reporting disclosure among banking companies listed on the IDX during the 2020–2024 period. However, institutional ownership does not moderate the influence of shareholder pressure, corporate governance, or capital structure on sustainability reporting disclosure in these companies.
LEVERS OF CONTROL, CATUR PURUSA ARTHA AND FINANCIAL PERFORMANCE OF VILLAGE CREDIT INSTITUTIONS: BELIEF SYSTEM VERSUS RELIGIOUS VALUES I Made Pradana Adiputra; Desak Nyoman Sri Werastuti
Jurnal Bisnis dan Akuntansi Vol. 26 No. 1 (2024): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v26i1.2469

Abstract

This research aims to provide empirical evidence about the influence of levers of control (LoC) and their interactions in Catur Purusa Artha on the financial performance of Village Credit Institutions. Using a quantitative approach through a survey (filling out a questionnaire) by 17 Village Credit Institution units via a Google form link, responses were obtained from 51 people consisting of pemucuk, petengen and penirik (non-probability sampling) petengen. Data analysis uses OLS regression and moderated regression analysis (MRA). The research results show that levers of control have a positive effect on the financial performance of Village Credit Institutions. The results of the analysis of the interaction between LoC and the catur purusa artha value have no effect on the financial performance of Village Credit Institutions. The research results show that there is friction between the values of the Catur Purusa Artha organization and the belief system on LoC. The possibility of measuring aspects of organizational values that are indicated to be the cause of the interaction test results cannot be proven in this research. Limitations of the sample and respondents also mean that the research results may not match those expected in the research hypothesis. Evaluation of the use of the Catur Purusa Artha value questionnaire instrument needs to be considered for further research. The implications of research findings show that religious values and belief systems have strength in the implementation of LoC which have an impact on the financial performance of Village Credit Institutions. The role of religious values, namely catur purusa artha, has not been tested much on the effectiveness of LoC.
PENGARUH KARAKTERISTIK DAN KOMPETENSI AUDITOR PADA PERSEPSI AUDITOR ATAS EFEKTIVITAS RED FLAGS UNTUK MENDETEKSI KECURANGAN PELAPORAN KEUANGAN Werastuti, Desak Nyoman Sri
Indonesian Journal of Accounting and Governance Vol. 1 No. 1 (2017): JUNE
Publisher : School of Accountancy, University of Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/cdqn7014

Abstract

This research aims at finding empirical evidence on the influence of characteristics and competencies of auditor towards the auditors’ perception on the effectiveness of 42 red flags adopted from the Statement of Auditing Standard No. 99. The characteristics of auditors were analyzed based on gender, position, and tenure; while the competencies of the auditors were analyzed based on education, previous experience, and training on graud. Respondents of this study were 84 auditors working in 10 Public Accountant Firms in Bali. The results shows the competencies of auditors which include education, previous experience and training on fraud influence the perception of editor on the effectiveness of red flags in detecting fraud in financial reports. Other characteristics which include gender, position, and tenure of work does not influence the perception of the audditor on the red flags effectiveness in detecting fraud. In the short-term, the result of this study is espected to contribute to the knowledge on the factors that influence the auditor’s capabilities on the use of red flags. In the long term, the results are expected to give inputs to regulators and accounting profession institutions in stipulating regulations, standards, and indicators that are more implementable in detecting fraud by public accountants in Indonesia.
PENGARUH UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN LAPORAN KEBERLANJUTAN DAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MEDIASI Puspita Dewi, Ida Ayu Putu Eka; Sri Werastuti, Desak Nyoman; Diatmika, I Putu Gede
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 10 No. 2 (2025): Volume 10 Nomor2, Juni 2025
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v10i2.35841

Abstract

Penelitian ini bertujuan untuk menguji pengaruh ukuran perusahaan terhadap nilai perusahaan dengan laporan keberlanjutan dan good corporate governance sebagai variabel mediasi. Populasi penelitian mencakup perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2019–2022, dengan pemilihan sampel berdasarkan kriteria tertentu. Analisis data dilakukan menggunakan regresi data panel dengan bantuan software STATA.Hasil penelitian menunjukkan bahwa ukuran perusahaan berpengaruh positif dan signifikan terhadap nilai perusahaan, good corporate governance (yang diukur melalui dewan komisaris dan dewan direksi), serta laporan keberlanjutan. Namun, good corporate governance tidak berpengaruh signifikan terhadap nilai perusahaan dan tidak mampu memediasi hubungan antara ukuran perusahaan dan nilai perusahaan. Sebaliknya, laporan keberlanjutan berpengaruh positif dan signifikan terhadap nilai perusahaan, tetapi juga tidak mampu menjadi variabel mediasi dalam hubungan tersebut. Temuan ini mengindikasikan bahwa meskipun ukuran perusahaan berkontribusi terhadap peningkatan nilai, efektivitas mediasi melalui laporan keberlanjutan dan tata kelola perusahaan masih terbatas dalam konteks industri makanan dan minuman di Indonesia.
Co-Authors A.A. Risky Perdana Adi Suryo Hutomo Agung Sutoto Agungdwi Ananda Agus Wahyudi Salasa Gama Alfi Madina Dewi Anak Agung Candra Pratiwi Anandya, Candra Restalini Anantawikrama Tungga Atmadja Anantawikrama Tungga Atmadja,SE,Ak.,M. . Andayani, Putu Risma ANDRIADI, KOMANG DANDY Andriani, Ketut Dhea Anjani, Made Delia Dwi Apriani, Ni Luh Ardana, Ari Bawa Ari Bawa Ardana Ari Surya Darmawan Arta, Putu Wahyu Permana Artika, I Nyoman Aryani, Dessy Astari, Ni Putu Ayu Astiti Mustika Aulia, Komang Nada Cahyanti, Kadek Gita Sari Candra Restalini Anandya Desak Nyoman Widia Novitasari . Dessy Aryani Dewa Ayu Putu Pradnya Mastuti Dewi, Ni Ketut Motik Diah Amara Dhelia Dayu Anasthasia Dhelia Dayu Anasthasia . Dr. Edy Sujana,SE,Msi,AK . Edy Sujana Eko Wahyono, Eko Gayatri, Putu Anisa Gede Adi Yuniarta Gede Nova Pratama ., Gede Nova Pratama Hadriyani, Ni Luh Intan Hastuty, Ernany Dwi Hermawan, I Putu Heri Hidayatulloh, A.Nururrochman I Gusti Ayu Made Pradnyani Utami I Gusti Ayu Purnamawati I Kadek Dedy Suryatna I Kadek Subrata I Made Dwita Atmaja I Made Pradana Adiputra I Nyoman Jagra Sujatnika I Putu Gede Diatmika I Wayan Juliarta I Wayan, Cakra Yudha Ida Ayu Kade Pradnyawati Ihfadna Al Insani Indraswari, Putu Sri Widya Maretha Indrawan, Ade Surya IRWANSYAH Kadek Aris Dwi Pratama . Kadek Ayu Indrayani Kadek Dian Sudiari Kadek Diana Dwiyanti Kadek Evi Resita Dewi . Kadek Mega Utami Kadek Puspa Yuliani . Kadek Ratna Mustika Sari . kadek_payas suputra Ketut Semadiasri . Komang Agem Wismanjaya Komang Arlina Komang Ayu Swardani Suci Pratiwi, Ayu Komang Budi Amanta ., Komang Budi Amanta Komang Kristina Dewi Komang Noviriantini ., Komang Noviriantini Komang Puri Arlyani Komang Rudiarsiki ., Komang Rudiarsiki Komang Tri Wahyuni . Komang Tri Yasrawan Komang Tri Yasrawan Komang Trisna Sari Dewi ., Komang Trisna Sari Dewi Krisna Monica, Ni Kadek Dela Kristiani, Luh Alin Kusuma, Putu Septa Langsani, Ni Nyoman Lucy Sri Musmini Luh Alin Kristiani Luh Putu Ratna Pratiwi Luh Sugiani . Luh Wina Arisandi . Made Bella Martina ., Made Bella Martina Made Wina Sanjani Made Winda Senitasari . Made Yogi Astuti Maha, Arshantya Mahadewi, Gusti Ayu Putu Agung Maulidatul Mufarrocha ., Maulidatul Mufarrocha Mertyani Sari Dewi ., Mertyani Sari Dewi Mila Wirayanti Putu ., Mila Wirayanti Putu Milla Permata Sunny . Murdani, Ni Wayan Ni Kadek Anggi Ariani, Anggi Ariani Ni Kadek Aprina Asriani Ni Kadek Sinarwati Ni Ketut Seniati Ni Luh Gede Erni Sulindawati Ni Made Dian Kemala Ratih Palgunadi Ni Putu Dian Primayanti Ni Wayan Rustiarini Nugraha, Gede Made Ananda Cipta Nugraha, Kadek Mitananda Pradnya Nyoman Trisna Herawati Pertiwi, Ni Pande Putu Intan Jati Pradnya, Ayu Pratiwi, Luh Putu Ratna Purna, Putu Inten Citrawati PURWANTI PURWANTI Puspita Dewi, Ida Ayu Putu Eka Putra, Gede Rama Laksana Putra, I Gusti Made Priyambhada Putri, Ni Wayan Remita Karisma Putri, Rianita Putu Agus Sugiarta Putu Diana Aginia Lestari ., Putu Diana Aginia Lestari Putu Eka Damayanti ., Putu Eka Damayanti Putu Indra Prayudha Saputra ., Putu Indra Prayudha Saputra Putu Megarani Sukarini Putri Putu Meliani Putu Raras Cancerlya Rakesa Putu Septa Kusuma Putu Sri Mertayani ., Putu Sri Mertayani R.A. Rahayu Suryanti Rahmayani, Nyoman Gita Rahmayanti, Ni Gusti Ayu Putu Putri Reza Amarta Prayoga Rianita Putri Rien Agustin Fadjarenie Riska Dwi Handayani, Kadek Rosita Dewi, Komang Bintang Rumanintya Lisaria Putri, Rumanintya Lisaria Sanjani, Made Wina Saptana saputra, ngurah paramartha mahottama saputra Septiari, Luh Putu Diah Siahaan, Antoni Sonia Pratiwi Suantari, Agnes Suardana, Komang Yudi Suartha, Putu Firda Subrata, I Kadek Sudarmanto, Eko Sudartini, Putu Voni Sudiari, Kadek Dian Sugiantari, Ida Ayu Putu Ayunda Aprilia Sugiarta, Putu Agus Sukma Wati, Ni Made Erika Sulistyowati, Nur Wahyuning Suparsa, I Made Sutoto, Agung Taroyana, Gede Ery Patra Udayanti, Luh Tu Utami, I Gusti Ayu Made Pradnyani Wahyu Purwanto Warasniasih, Ni Made Sindy Wati, Kadek Sri Kapunya Wibawa, I Kadek Surya Wibawa Widiasih, Ni Luh Ayu Wijaya, I GD Apri Setya Wivina Christianti Pratiwi . Yanti, Ni Kadek Anggi Riska Yasa, Gede Restu Pramana Yasrawan, Komang Tri Yunirta, Gede Adi