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All Journal Jurnal Ilmiah Akuntansi dan Bisnis E-JURNAL AKUNTANSI
Ida Ayu Ary Putri Adnyani
Fakultas Ekonomi dan Bisnis, Universitas Udayana
Economics, Econometrics & Finance

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Role Balance and Work-Life Stress Among Balinese Hindu Women Auditors Ida Ayu Ary Putri Adnyani; Ni Ketut Rasmini; I Gusti Ngurah Agung Suaryana; I Gde Ary Wirajaya
Jurnal Ilmiah Akuntansi dan Bisnis Vol 19 No 2 (2024)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2024.v19.i02.p08

Abstract

This study explores the role balance of Balinese Hindu women auditors and its impact on work-life stress, focusing on an informant who has successfully balanced her role as a single parent and a senior auditor at the Bali Provincial Development and Finance Supervisory Agency. Using a phenomenological approach with an interpretive qualitative design, this study aims to understand how the informant successfully manages her dual roles within Bali's solid cultural context. The research findings reveal that the informant can balance her dual roles dynamically and holistically. She prioritizes her family as the primary focus while still dedicating herself to her professional duties. The work-life stress management strategies employed by the informant involve flexibility, adaptability, and high commitment to both of her roles. The results of this study provide in-depth insights into how Balinese Hindu women can successfully balance their dual roles as Balinese Hindu women working as auditors. The implications of this study include a better understanding of the challenges and strategies needed to achieve work-life balance, especially within a culturally rich context such as Bali. This study contributes theoretically to the literature on role balance and work-life stress. It provides practical insights for individuals and organizations in supporting the well-being and productivity of Balinese Hindu women with dual roles.
Konflik Kepentingan Dalam Kebijakan Dividen Ida Ayu Ary Putri Adnyani; Ni Ketut Rasmini
E-Jurnal Akuntansi Vol 33 No 11 (2023)
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.2023.v33.i11.p01

Abstract

Dividends are part of the profits earned by the company and are announced to shareholders. Company shares can be owned by national institutions, foreign institutions, and the public. This research aims to obtain empirical evidence of the influence of national institutional ownership, foreign institutions, public ownership and debt policy on dividend policy. There are 37 sample companies with 130 sample observations from 77 manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in 2015-2019. The sampling technique used was purposive sampling. The data was analyzed using multiple regression, and it was found that national institutional ownership and foreign institutional ownership had a negative effect on dividend policy. The results support the tax preference theory and the client effect theory, but do not support the bird in the hand theory. Meanwhile, public ownership and debt policy have no effect on dividend policy. Keywords : Dividend Policy; National Institutional Ownership; Foreign Institutional Ownership; Public Ownership; Debt Policy.
Co-Authors I Gde Ary Wirajaya I Gusti Ngurah Agung Suaryana Ni Ketut Rasmini