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All Journal Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Jurnal Akuntansi Manado (JAIM)
I Wayan Gde Wahyu Purna Anggara
Universitas Udayana
Economics, Econometrics & Finance Social Sciences

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Pengaruh Penerapan Konsep Good Corporate Governance Dan Penerapan Sistem Informasi Akuntansi Pada Persepsi Kinerja Keuangan (Studi Kasus Pada LPD di Kecamatan Karangasem) Ni Ketut Enji Pebrianti; I Wayan Gde Wahyu Purna Anggara
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol 3, No 2 (2022): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v3i2.8752

Abstract

Financial performance is a tool used by company to measure its ability in the field of financial management. An organization or institution that has good financial performance will increase trust people who have an interest in the institution or commonly referred as stakeholders, to invest their capital. So the financial performance of an institution must be maintained so that it remains good. This study purpose to know the effect of application concept of good corporate governance and application of accounting information systems on perceptions financial performance. This research at the Lembaga Perkreditan Desa (LPD) in Karangasem District. The method of determining the sample is purposive sampling method with non-probability sampling technique. The method of collection data using questionnaire with 5-point Likert scale by visiting directly Lembaga Perkreditan Desa (LPD). The data analysis technique used was Statistical Package for Social Science (SPSS) 26 for Windows program. The results of this study indicate that the application of the concept of good corporate governance and the application of accounting information systems have a significant positive effect on the perception of financial performance in case studies at Lembaga Perkreditan Desa ( LPD) in Karangasem District. This means that when  the application of the concept of good corporate governance and the application of accounting information systems is beter, so the financial performance of the LPD will be better too. The implications of this research are expected to be able provide benefits and an overview of the importance of applying the concept of good corporate governance and implementing accounting information systems for an LPD in improving its financial performance.
Sikap “Silence” Terhadap Niat Melakukan Whistleblowing Ayu Aryista Dewi; I Wayan Gde Wahyu Purna Anggara
Jurnal Akuntansi Manado (JAIM) Volume 5. Nomor 3. Desember 2024
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.10821

Abstract

This study aims to examine the influence of silence, subjective norms, and personal reporting costs on whistleblowing intentions, as well as the perception of organizational support as a moderating variable. The research used a survey method by distributing questionnaires to 120 accounting students as a surrogate of future accountant. The results showed that the lower the silence and the cost of personal reporting, the more the accountant's intention to report fraud. Meanwhile, subjective norms have no effect on the accountant's intention to report fraud. The study also found that the perception of organizational support strengthened the influence of silence and subjective norms on whistleblowing intentions, but failed to moderate the relationship between personal reporting costs and whistleblowing. The results have implications for organizations and policymakers in designing a reporting system that can motivate accountants in reporting fraud.
Influence of Profitability, Leverage and Company Growth on Dividend Policy (Study on Main Board and Development Board Index Companies Listed on the Indonesian Stock Exchange for the 2018-2022 Period) Ni Made Ari Dwipayani; I Wayan Gde Wahyu Purna Anggara
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 6 (2025): Dinasti International Journal of Economics, Finance & Accounting (January - Feb
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i6.3694

Abstract

Dividend policy is a decision regarding the profit earned by the company which is distributed to shareholders as dividends or retained in the form of profit for future investment payments. This study aims to empirically analyze the effect of profitability, leverage, and company growth on dividend policy. The population of this research is the main board index companies and development boards listed on the Indonesia Stock Exchange for the 2018-2022 period. The sample selection used purposive sampling technique so that a sample of 30 companies. The data analysis technique used in the study was multiple linear regression test. The results of this study indicate that profitability has a positive effect on dividend policy, leverage has a positive effect on dividend policy, and company growth has a negative effect on dividend policy.
Co-Authors Ayu Aryista Dewi Ni Ketut Enji Pebrianti Ni Made Ari Dwipayani