Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
P-Index
This Author published in this journals
All Journal Jurnal Ekonomi dan Bisnis Jagaditha Hita Akuntansi dan Keuangan
Cokorda Gede Bayu Putra
Universitas Hindu Indonesia
Economics, Econometrics & Finance

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
PENGARUH INDEPENDENSI, PENGALAMAN KERJA DAN PROFESIONALISME BADAN PENGAWAS TERHADAP EFEKTIVITAS SISTEM PENGENDALIAN INTERNAL PADA LPD KECAMATAN GIANYAR Gusti Ayu Diah Vicha Ananda; Sang Ayu Putu Arie Indraswarawati; Cokorda Gede Bayu Putra
Hita Akuntansi dan Keuangan Vol 2 No 1 (2021): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v2i1.1579

Abstract

The aim of this research is to get empirical evidence about the effect of independence, work experience and professionalism of the internal controllers on the effectiveness of the internal control system LPD in Gianyar district. The sample in this study was 16 LPDs in Gianyar with 48 respondents. The sampling method uses the census method, so that the number of samples is equal to the population, which is 48 regulatory people. The research data was collected using a questionnaire. Data were analyzed with Descriptive Statistical Analysis, Validity Test, Classic Assumption Test Reliability Test, F Test, T Test, and Multiple Linear Regression Analysis. The results of this study indicated that the independence variable (X1) had no effect on the effectiveness of the internal control system, the work experience variable (X2) had a positive and significant effect on the effectiveness of the internal control system, and the professionalism variable (X3) had no effect on the effectiveness of the internal control system.
PENGARUH KUALITAS SUMBER DAYA MANUSIA DAN KOMITMEN ORGANISASI TERHADAP PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL DENGAN PEMANFAATAN SISTEM INFORMASI AKUNTANSI SEBAGAI VARIABEL MODERASI I Putu Ari Sutrisna; Sang Ayu Putu Arie Indraswarawati; Cokorda Gede Bayu Putra
Hita Akuntansi dan Keuangan Vol 2 No 1 (2021): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v2i1.1583

Abstract

This study aims to determine the Effect of Quality of Human Resources and Organizational Commitment on the Implementation of Accrual Based Government Accounting Standards with the Utilization of Accounting Information Systems as Moderation Variables in the Financial Management Agency and Regional Assets of Gianyar Regency. The sample used in this study was the BPKAD office in Gianyar Regency who worked in accounting and finance. The sampling technique is done by using a questionnaire with a total sample of 40 respondents. Data analysis using Multiple Linear Regression Analysis. The results of this study indicate that the HR variable has a positive effect, the organizational commitment variable has a positive effect, the variable utilization of the Accounting Information System has a positiveeffect on the application of accrual-based government accounting standards.
The Influence of Work Motivation and Work Environment on Turnover Intention with Job Satisfaction as A Mediator Among Cleaning Service Employees at PT. Bringin Karya Sejahtera in Bali I Ketut Mudhiarta; Ida Ayu Putu Widani Sugianingrat; Cokorda Gede Bayu Putra
Jurnal Ekonomi dan Bisnis Jagaditha 197-209
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jj.12.2.2025.197-209

Abstract

The purpose of this research is to examine the relationship and influence between work motivation and work environment on turnover intention, with job satisfaction as a moderating variable. The subjects of this study are Cleaning Service workers at PT Bringin Karya Sejahtera, Denpasar branch. The total number of respondents is 68 individuals. The analysis techniques used are descriptive analysis and SEM-PLS analysis using Smart-PLS 4.0. The results of this study indicate that work motivation has a negative and significant effect on turnover intention, suggesting that the higher the work motivation of employees, the lower their desire to leave their jobs. The work environment does not have a significant effect on turnover intention, indicating that the work environment does not significantly influence employees' intention to quit their jobs. Work motivation has a positive and significant effect on job satisfaction, meaning that the higher the work motivation of employees, the greater their job satisfaction. The work environment also has a positive and significant effect on job satisfaction, indicating that a more comfortable work environment leads to higher employee satisfaction. Job satisfaction has a negative and significant effect on turnover intention, suggesting that the higher the level of job satisfaction among employees, the lower their desire to leave their jobs. Work motivation and the work environment have an indirect influence on turnover intention with job satisfaction as a mediating variable, indicating that low work motivation and a poor work environment indirectly increase employees' desire to quit.
Co-Authors Gusti Ayu Diah Vicha Ananda I Ketut Mudhiarta I Putu Ari Sutrisna Ida Ayu Putu Widani Sugianingrat Sang Ayu Putu Arie Indraswarawati