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This Author published in this journals
All Journal Journal of Economic, Bussines and Accounting (COSTING) International Journal of Economics, Accounting, and Management Indonesian Journal of Taxation and Accounting
I Gusti Ayu Made Asri Dwija Putri
Universitas Udayana
Economics, Econometrics & Finance Social Sciences

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PENGARUH GOOD CORPORATE GOVERNANCE, GAYA KEPEMIMPINAN, DAN BUDAYA ORGANISASI TERHADAP KINERJA KEUANGAN LPD KABUPATEN TABANAN Maria Alessandra Tambunan; I Gusti Ayu Made Asri Dwija Putri
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.9396

Abstract

Lembaga Perkreditan Desa (LPD) adalah lembaga keuangan milik desa pakraman yang berkedudukan di wewidangan desa pakraman. LPD melakukan kegiatan operasional usahanya di lingkungn desa dan untuk krama desa. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh dari good corporate governance, gaya kepemimpinan, dan budaya organisasi pada kinerja keuangan LPD di Kabupaten Tabanan. Populasi yang digunakan sebanyak 52 LPD di Kecamatan Penebel. Teknik pengambilan sampel adalah non probability sampling dengan teknik sampel jenuh. Pengumpulan data dilakukan menggunakan kuesioner dan laporan keuangan LPD tahun 2021. Teknik analisis data yang digunakan adalah analisis regresi linear berganda. Berdasarkan hasil analisis dapat diketahui bahwa variabel good corporate governance, gaya kepemimpinan, dan budaya organisasi berpengaruh positif pada kinerja keuangan LPD.
Ethical Decision Making in Tax Planning with Tri Kaya Parisudha as a Moderating Variable Gede Fajar Utama; I Gusti Ayu Made Asri Dwija Putri; I Gusti Ayu Nyoman Budiasih; I Gde Ary Wirajaya
Indonesian Journal of Taxation and Accounting Vol 4, No 1 (2026): March 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ijota.v4i1.627

Abstract

Purpose – This study examines the effects of Machiavellian traits, risk preference, information currency, and work experience on tax consultants’ ethical decisions, and the moderating role of Tri Kaya Parisudha, a Balinese Hindu philosophy emphasizing purity of thought, speech, and action. Integrating local cultural values into the Theory of Planned Behavior, this study explains when cultural ethics succeed or fail by distinguishing declarative ethical knowledge from deep behavioural internalisation. Methods – A quantitative explanatory design was used. From 396 tax consultants registered with IKPI in Bali, 191 consultants holding level B or C practice licenses were selected through purposive sampling. Data were collected using a four-point Likert-scale questionnaire and analysed with SEM-PLS using SmartPLS 4.0. Findings – The measurement model met validity and reliability criteria, and the structural model explained 72.0% of the variance in ethical decisions. Machiavellian traits and risk preference negatively affected ethical decisions, while information currency and work experience had positive effects. Contrary to expectations, Tri Kaya Parisudha strengthened the negative effects of Machiavellian traits and risk preference, indicating that declarative cultural ethics may be insufficient to restrain deep-seated personality traits and may even rationalise manipulative behaviour. However, Tri Kaya Parisudha strengthened the positive effects of information currency and work experience. Research implications – Ethics training should move beyond cultural-value transmission toward internalisation through case-based discussion, reflection, and mentoring. Recruitment should also assess Machiavellianism and risk preference. Originality – This study refines TPB by showing the conditional role of local cultural ethics in tax consultants’ ethical decision making.
The Effect of Profitability and Leverage on Firm Value with Managerial Ownership as a Moderating Variable in Telecommunication Companies Indra Palguna; I Gusti Ayu Made Asri Dwija Putri
International Journal of Economics Accounting and Management Vol. 3 No. 1 (2026): IJEAM - May 2026
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v3i1.1507

Abstract

Evidence that investors assess company performance based on ownership composition impacting management choices in addition to profitability and capital structure serves as the driving force for this study.  With management ownership acting as a moderator, it seeks to investigate how profitability and leverage affect firm value in telecommunications businesses that are listed on the Indonesia Stock Exchange between 2018 and 2023.  Businesses having comprehensive financial records were chosen using a quantitative method and purposive sampling.  Return on equity (ROE), debt to equity ratio (DER), firm value (PBV), and managerial ownership (% of shares held by management) were used to gauge profitability.  The findings show that while leverage has no discernible impact on business valuation, profitability has a positive and considerable impact, indicating that investors are not particularly concerned about debt structure.  The relationship between business value and profitability is not moderated by managerial ownership.  The relationship between leverage and business value is not moderated by managerial ownership.  The study adds to the body of knowledge on corporate governance
Co-Authors Gede Fajar Utama I Gde Ary Wirajaya I Gusti Ayu Nyoman Budiasih Indra Palguna Maria Alessandra Tambunan