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All Journal Buletin Udayana Mengabdi Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Kesehatan Andalas Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences International Journal of Management Research and Economics E-JURNAL AKUNTANSI
Gayatri Gayatri
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Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Social Sciences

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Penerapan Good Corporate Governance, Sistem Pengendalian Internal dan Persepsi Kualitas Informasi Keuangan Made Rina Permata Dewi; Gayatri Gayatri
E-Jurnal Akuntansi Vol 34 No 5 (2024)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2024.v34.i05.p05

Abstract

This study aims to examine empirically the influence of the principles of transparency, accountability, responsibility, independence, fairness/equality and internal control systems. The research data was collected through a questionnaire, the research respondents were the number of employees obtained directly from the head of the finance and general department, employees of the finance section, and employees of the general section at the PERUMDA Air Minum Tirta Mangutama Kabupaten Badung. The method of determining the sample using purposive sampling with a total of 54 respondents. The data analysis technique used in this research is Path Analysis (SEM-PLS). Based on the results of the study, it shows that Transparency; Accountability; Responsibility; Independency; Fairness; Internal Control System have a positive and significant effect on the quality of financial information. Keywords: Transparancy; Accountability; Independency; Fairness; Internal Control System.
Good Corporate Governance Memoderasi Pengaruh Financial Distress Terhadap Manajemen Laba Agung Ridangga Puri; Gayatri Gayatri
E-Jurnal Akuntansi Vol 23 No 1 (2018)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2018.v23.i01.p19

Abstract

Informasi laba merupakan komponen dari laporan keuangan yang dapat menjadi sasaran rekayasa manajemen untuk memaksimumkan kepentingan pribadinya. Perbaikan pengelolaan di dalam perusahaan diperlukan untuk menekan tindak kecurangan yang dilakukan oleh manajemen tersebut, salah satunya dengan menerapkan konsep Good Corporate Governance (GCG) dalam perusahaan. Tujuan dari penelitian untuk mendapatkan bukti secara empiris mengenai pengaruh financial distress pada manajemen laba dengan Good Corporate Governance (GCG) sebagai variabel pemoderasi. Penelitian dilakukan pada perusahaan LQ45 yang terdaftar di BEI tahun 2012-2016. Teknik Analisis data yang digunakan yaitu uji Moderated Regression Analysis. Hasil penelitian, diketahui bahwa financial distress berpengaruh pada manajemen laba. Penelitian juga menemukan bahwa GCG mampu memperlemah pengaruh financial distress terhadap manajemen laba. Kata Kunci: manajemen laba, financial distress, good corporate governance
Sustainable Competitive Advantage in the Development of Digital MSMEs in Bali Gayatri Gayatri; Ni Luh Sari Widhiyani
International Journal of Management Research and Economics Vol. 3 No. 2 (2025): May : International Journal of Management Research and Economics
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/ijmre-itb.v3i2.3446

Abstract

This study aims to examine the effect of digital transformation and innovation on sustainable competitive advantage, as well as the influence of digital transformation, innovation, and sustainable competitive advantage on the performance of Micro, Small, and Medium Enterprises (MSMEs) in Bali Province. The population of this research includes all MSMEs operating in Bali. The sampling technique employed is purposive sampling. Data were collected through a survey method using questionnaires. The analytical tool used in this study is Smart PLS version 3. The results indicate that digital transformation has a positive effect on sustainable competitive advantage. However, digital transformation does not have a significant positive effect on MSME performance. Innovation positively influences both sustainable competitive advantage and MSME performance. Additionally, sustainable competitive advantage has a positive impact on MSME performance.
Co-Authors Agung Ridangga Puri Dewi, Gita Apsari Eka Putri Suryantari Ida Bagus Nyoman Ramartha Putra Luh Gede Hari Purnama Sari M. Yeni L Made Rina Permata Dewi Made Yenni Latrini N.K. Lely A N.L. Sari W N.L.S. Widhiyani Ngurah Surya Pranajaya Utama Ni Made Dwi Ratnadi Ni Putu Sri Harta Mimba Nurhayati Nurhayati Putu Nadya Kardevi Rakatitha Rima Semiarty Suci Chairiya Akmal Verdira Asihka