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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
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Determinants of Carbon Emission Disclosure: A Study on Non-Financial Public Companies in Indonesia Komang Dandy Andriadi; Desak Nyoman Sri Werastuti; Edy Sujana
Jurnal Ilmiah Akuntansi Vol 8 No 1 (2023)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v8i1.46152

Abstract

This study investigates the direct and indirect associations between carbon emission disclosure with firm size, financial performance, and environmental performance. The samples were selected using a purposive technique and obtained 113 observations. Data are collected by downloading sustainability reports, annual reports, and annual financial statements and analyzed using WarpPLS 7.0 software. The authors find that firm size has a negative influence on financial performance. Firm size has a positive influence on environmental performance and carbon emission disclosure. Financial performance and environmental performance do not affect the carbon emission disclosure and do not mediate the effect of firm size on carbon emission disclosure.
Competitive Advantage as A Link Between the Influence of Intellectual Capital and CSR on Financial Performance Komang Tri Yasrawan; Desak Nyoman Sri Werastuti; Edy Sujana
Jurnal Ilmiah Akuntansi Vol 8 No 1 (2023)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v8i1.46981

Abstract

This study aimed to empirically prove the influence of intellectual capital and corporate social responsibility on competitive advantage and its implications for the financial performance of MSMEs in the Buleleng Regency. The population in this study were MSMEs throughout Buleleng Regency, which amounted to 57,216 MSMEs. Determination of the number of samples using the technique of Isaac & Michael with a significance level of 5% obtained 346 MSMEs. The sample was selected using the purposive sampling technique. Data analysis was used SEM-PLS with the help of SmartPLS Version 3. The results showed that intellectual capital and CSR positively and significantly affected MSMEs' competitive advantage. Intellectual capital and CSR had a positive and insignificant effect on MSMEs' financial performance. The competitive advantage positively and significantly affected MSMEs' financial performance. Competitive advantage perfectly mediates the influence of intellectual capital and CSR on MSME financial performance.
The Effect of Institutional Ownership, Sales Growth, Firm Size on Tax Avoidance with Corporate Social Responsibility as a Moderating Variable I Kadek Dedy Suryatna; Desak Nyoman Sri Werastuti; Gede Adi Yuniarta
International Journal of Social Science and Business Vol. 7 No. 3 (2023): August
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v7i3.55757

Abstract

Tax avoidance practices are one of the causes of reduced tax revenue from predetermined projections. This study examines whether companies in Indonesia will engage in tax avoidance practices when they start implementing CSR. Thus, this study aims to describe the magnitude of the influence of institutional ownership, sales growth, company size in the trade, services, and investment sectors of companies listed on the Indonesia Stock Exchange on corporate tax avoidance by adding corporate social responsibility as a moderate variable. The sample of this study was selected based on predetermined criteria. The purposive sampling method was used to obtain 31 companies in the trade, services and investment sectors listed on the Indonesia Stock Exchange for 2017-2021. Data from the company's financial and annual statements are then analyzed using Eviews software. The findings revealed that institutional ownership and firm size positively influence tax avoidance; However, sales growth negatively impacts tax avoidance. Corporate social responsibility disclosures can moderate and weaken the effect of sales growth on tax avoidance. However, it strengthens the link between institutional ownership and company size on tax avoidance. The implication is that there needs to be stricter regulatory action and attention to transparency and good tax reporting in order to achieve fairer and more sustainable taxation.
The Influence of Intellectual Capital and Environmental Performance on Company Value with Financial Performance as an Intervening Variable in Manufacturing Companies Ni Kadek Aprina Asriani; Desak Nyoman Sri Werastuti; Anantawikrama Tungga Atmadja
Jurnal Ilmiah Akuntansi Vol 9 No 1 (2024)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v9i1.69045

Abstract

This research aims to examine the influence of intellectual capital and environmental performance on firm value, with financial performance as an intervening variable, in manufacturing firms. The study focuses on manufacturing companies listed on the Indonesia Stock Exchange (BEI), with samples selected based on specific criteria. Data analysis is conducted using SEM-PLS (Structural Equation Modeling-Partial Least Squares) with Smart PLS software version 3.0. The results reveal that intellectual capital positively and significantly impacts both financial performance and firm value. However, environmental performance does not significantly influence financial performance or firm value. Additionally, financial performance does not significantly impact firm value and does not mediate the relationship between intellectual capital, environmental performance, and firm value. These findings suggest that while intellectual capital directly enhances financial performance and firm value, environmental performance does not play a significant role in influencing these outcomes, and financial performance does not serve as a mediator in these relationships.
Influence Intellectual Capital And Green Accounting Against Financial Performance with Business Strategy As Moderator Ni Made Dian Kemala Ratih Palgunadi; Gede Adi Yuniarta; Desak Nyoman Sri Werastuti
Asian Journal of Management, Entrepreneurship and Social Science Vol. 4 No. 02 (2024): May, Asian Journal of Management Entrepreneurship and Social Science ( AJMESC
Publisher : Cita Konsultindo Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to examine the influence of several variables: (1) intellectual capital and (2) green accounting on financial performance, moderated by the business strategy variable in companies in the basic materials sector listed on the Indonesia Stock Exchange (BEI) from 2020 to 2022. The population in this study consists of 42 companies in the basic materials sector listed on the Indonesia Stock Exchange (BEI) in the main board. Sampling was done using purposive sampling with specific criteria, resulting in 14 samples. The data collection technique used was documentary study by analyzing the financial reports of companies and assessing the PROPER rating results according to the data processing needs. The data were analyzed using SEM PLS version 4.0. The research found that intellectual capital has an impact on financial performance, while green accounting does not have a positive and significant effect on financial performance. Business strategy is able to moderate the relationship between intellectual capital and green accounting on financial performance.
Pengaruh Modal Relasional Dan Modal Struktural Terhadap Kinerja Keuangan Dengan Keputusan Investasi Sebagai Variabel Mediasi Suartha, Putu Firda; Werastuti, Desak Nyoman Sri; Sujana, Edy
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 14 No. 04 (2023): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v14i04.57924

Abstract

Penelitian ini bertujuan untuk menguji pengaruh modal relasional dan modal struktural terhadap kinerja keuangan industri kerajinan kayu di Provinsi Bali dengan keputusan investasi sebagai variabel mediasi. Populasi pada penelitian ini yaitu pemilik sekaligus pengerajin industri kreatif kerajinan kayu di Provinsi Bali. Sampel dipilih menggunakan teknik purposive sampling. Pendekatan penelitian ini menggunakan pendekatan kuantitatif dengan alat analisis SEM (Structural Equation Modeling) dengan menggunakan program komputer PLS (Partial Least Square) yaitu software SmartPLS Versi 3. Hasil penelitian ini menunjukkan bahwa: modal relasional dan modal struktural berpengaruh positif dan signifikan terhadap kinerja keuangan, modal relasional dan modal struktural berpengaruh positif dan signifikan terhadap keputusan investasi, keputusan investasi berpengaruh positif dan signifikan terhadap kinerja keuangan, keputusan investasi sebagai variabel mediasi penuh (full mediation) secara signifikan dapat dikatakan bahwa modal relasional tidak mampu mempengaruhi kinerja keuangan tanpa melalui keputusan investasi, dan keputusan investasi sebagai variabel mediasi parsial secara signifikan dapat dikatakan bahwa modal struktural dapat berpengaruh secara langsung maupun tidak langsung terhadap kinerja keuangan tanpa melalui atau melibatkan keputusan investasi.
Pengaruh Corporate Governance Dan Sustainable Finance Terhadap Kinerja Pasar Dengan Profitabilitas Sebagai Variabel Moderasi Artika, I Nyoman; Werastuti, Desak Nyoman Sri; Diatmika, I Putu Gede
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 14 No. 04 (2023): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v14i04.60496

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh corporate governance dan sustainable finance terhadap kinerja pasar yang dimoderasi variabel profitabilitas pada perusahaan sektor perbankan yang terdaftar di Bursa Efek Indonesia tahun 2019 – 2021. Pengambilan sampel menggunakan teknik purposive sampling dengan kriteria tertentu. Penelitian dilakukan selama 3 tahun sehingga jumlah sampel yang digunakan adalah 46 perusahaan dikali 3 tahun pengamatan yaitu sebanyak 138 laporan keuangan. Teknik pengumpulan data yang digunakan adalah studi dokumentasi. Data dianalisis dengan menggunakan uji regresi linear berganda dan Moderated Regression Analysis dengan bantuan SPSS 26 for windows. Hasil penelitian menunjukkan bahwa corporate governance dan sustainable finance berpengaruh positif dan signifikan terhadap kinerja pasar dan profitabilitas mampu memoderasi pengaruh corporate governance dan sustainable finance terhadap kinerja pasar pada perusahaan sektor perbankan yang terdaftar di BEI.
Pengaruh Good Corporate Governance Dan Intellectual Capital Terhadap Nilai Perusahaan Dengan Investment Opportunity Set Sebagai Variabel Moderasi Pada Perusahaan Perbankan I Wayan, Cakra Yudha; Sri Werastuti, Desak Nyoman; Diatmika, I Putu Gede
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 15 No. 02 (2024): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v15i02.65828

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh variabel good corporate governance dan intellectual capital terhadap nilai perusahaan dengan investment opportunity set sebagai variabel moderasi pada perusahaan perbankan. Metode yang digunakan dalam penelitian ini yaitu metode penelitian kuantitatif. Teknik pengambilan sampel menggunakan teknik purposive sampling, sehingga diperoleh sebanyak 34 perusahaan perbankan berdasarkan kriteria yaitu perusahaan yang listing pada Bursa Efek Indonesia sebelum tahun 2018. Metode pengumpulan data dilakukan dengan mengumpulkan data-data laporan keuangan tahunan yang kemudia diolah dengan menggunakan metode analisis data yaitu uji regresi linear berganda. Data dianalisis menggunakan bantuan software STATA. Hasil penelitian ini menyatakan bahwa : (1) good corporate governance tidak berpengaruh terhadap nilai perusahaan; (2) intellectual capital berpengaruh negatif terhadap nilai perusahaan; (3) investment opportunity set mampu memoderasi good corporate governance terhadap nilai perusahaan; dan (4) investment opportunity set mampu memoderasi intellectual capital terhadap nilai perusahaan.
Pengaruh Moralitas Individu Dan Budaya Tri Hita Karana Terhadap Pencegahan Fraud Dengan Good Corporate Governance Sebagai Variabel Mediasi Pada Lembaga Perkreditan Desa Anak Agung Candra Pratiwi; I Gusti Ayu Purnamawati; Desak Nyoman Sri Werastuti
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 15 No. 02 (2024): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v15i02.67266

Abstract

Penelitian ini bertujuan untuk membuktikan secara empiris pengaruh moralitas individu dan budaya Tri Hita Karana terhadap pencegahan fraud dengan good corporate governance sebagai variabel mediasi pada lembaga perkreditan desa. seluruh LPD yang masih beroperasi di Kecamatan Abiansemal per Tahun 2013 yaitu sebanyak 32 LPD. Metode pengambilan sampel yang digunakan dalam penelitian ini adalah metode sampling jenuh. Pemilihan sampel dilakukan pada satuan kerja lingkup wilayah Lembaga Perkreditan Desa (LPD) Se-Kecamatan Abiansemal khususnya masing-masing ketua LPD, bendahara dan sekretaris sebagai responden penelitian sehingga responden dalam penelitian ini adalah 96 responden. Penelitian ini menggunakan jenis data primer dari hasil pengisian kuesioner oleh responden. Analisis data dalam penelitian ini menggunakan SEM PLS berbantuan aplikasi SmartPLS versi 3. Hasil penelitian menunjukkan moralitas individu dan budaya Tri Hita Karana berpengaruh positif dan signifikan terhadap good corporate governance LPD di Kecamatan Abiansemal. Moralitas individu, budaya Tri Hita Karana, dan good corporate governance berpengaruh positif dan signifikan terhadap pencegahan fraud pada LPD di Kecamatan Abiansemal. Good corporate governance memediasi secara parsial pengaruh moralitas individu dan budaya Tri Hita Karana terhadap pencegahan fraud pada LPD di Kecamatan Abiansemal.
Determinan Penerimaan Aplikasi Atlas Dan Pengaruhnya Terhadap Kualitas Audit Maha, Arshantya; Werastuti, Desak Nyoman Sri; Musmini, Lucy Sri
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 15 No. 01 (2024): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v15i01.76594

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh ekspektasi kinerja dan kualitas sistem informasi terhadap penerimaan aplikasi ATLAS dengan gender sebagai pemoderasi serta pengaruh penerimaan aplikasi ATLAS terhadap kualitas audit. Penelitian ini menggunakan pendekatan mix method dengan informan auditor pada KAP di Bali. Populasi pada penelitian ini adalah seluruh auditor pada KAP di Bali yang berjumlah 86 auditor. Pengambilan sampel menggunakan teknik total sampling, sehingga jumlah sampel sama dengan populasi sebanyak 86 auditor. Teknik pengumpulan data yang digunakan adalah penyebaran kuesioner dan wawancara. Data dianalisis dengan menggunakan aplikasi SEM PLS versi 4.0. Hasil penelitian menemukan bahwa ekspektasi kinerja berpengaruh positif signifikan terhadap penerimaan aplikasi ATLAS, sedangkan kualitas sistem informasi tidak berpengaruh terhadap penerimaan aplikasi ATLAS, gender tidak mampu memoderasi pengaruh ekspektasi kinerja maupun kualitas sistem informasi terhadap penerimaan aplikasi ATLAS, sedangkan penerimaan aplikasi ATLAS berpengaruh positif dan signifikan terhadap kualitas audit. Kata kunci: ATLAS, Kualitas Audit, Ekspektasi Kinerja, Kualitas Sistem Informasi
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