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All Journal Accounting Profession Journal (APAJI) Jurnal Manajemen dan Dinamika Bisnis Jurnal Akuntansi, Perpajakan dan Auditing
Ni Luh Gde Novitasari
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other

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IMPLEMENTASI PRINSIP-PRINSIP GOOD CORPORATE GOVERNANCE PADA KINERJA LEMBAGA PERKREDITAN DESA DI KECAMATAN NUSA PENIDA Widhiastuti, Ni Luh Putu; Ni Luh Gde Novitasari; Ni Wayan Mita Purnama Sari
Accounting Profession Journal (APAJI) Vol. 5 No. 1 (2023): Accounting Profession Journal (APAJI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35593/apaji.v5i1.50

Abstract

This study aims to determine the effect of transparency, accountability, responsibility, independence, and fairness on LPD performance. The population studied were all LPD in Nusa Penida District, there were 46 LPDs. Respondents selected in this study were 138 people consisting of chairpersons, employees, and supervisory bodies from each LPD in Nusa Penida District which were obtained based on non-probability sampling technique with saturated samples. The analysis technique used is multiple linear regression. The results of this study are that all independent variables, namely transparency, accountability, responsibility, independence, and fairness have a positive effect on the performance of the LPD in Nusa Penida District.
Determinan Kualitas Laporan Keuangan pada LPD di Kota Denpasar Ni Putu Diah Erawati; Ni Luh Gde Novitasari; Widhiastuti, Ni Luh Putu
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 6 No. 1 (2025): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0601.14

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh pemanfaatan teknologi informasi, keahlian profesional, tingkat pemahaman akuntansi, etika kepemimpinan, dan fungsi badan pengawas internal pada kualitas laporan keuangan LPD di Kota Denpasar. Populasi penelitian ini adalah LPD di Kota Denpasar. Metode penentuan sampel yang dipilih adalah non probability sampling dengan teknik sampling jenuh. Data diperoleh melalui penyebaran kuesioner sebanyak 68 responden yang terdiri dari pimpinan dan akuntan yang bekerja pada LPD di Kota Denpasar. Alat analisis yang digunakan untuk menguji hipotesis adalah regresi linier berganda. Hasil penelitian menunjukkan bahwa penggunaan pemahaman akuntansi, penerapan standar akuntansi, budaya organisasi, pemanfaatan teknologi informasi dan pengendalian intern terhadap laporan keuangan pada LPD di Kota Denpasar.
PERAN RASIO LIKUIDITAS, PROFITABILITAS, AKTIVITAS UKURAN PERUSAHAAN DAN KEBIJAKAN HUTANG TERHADAP HARGA SAHAM Ni Made Mia Dwilestari; Ni Luh Gde Novitasari; Widhiastuti, Ni Luh Putu
Jurnal Manajemen dan Dinamika Bisnis (JMDB) Vol. 4 No. 2 (2025): JMDB (Jurnal Manajemen dan Dinamika Bisnis)
Publisher : Universitas Dian Nuswantoro

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Abstract

This study aims to determine the effect of ratio of liquidity, ratio of profitability, rasio of activity, company size and debt policy on stock price of mining companies in the Indonesian Stock Exchange (Bursa Efek Indonesia) on a period of 2020-2022. Independent variables include ratio of liquidity, ratio of profitability, rasio of activity, company size and debt policy. The sample of this research is 25 companies choosed by using purposive sampling technique. The type of data used is secondary data. The analysis technique used in this study is multiple linier regression. The results showed that The results of this study indicate that the variable company size have apositive effect on stock prices. While the variables ratio of liquidity, ratio of profitability, rasio of activity, and debt policy have no effect on stock prices.
Co-Authors Ni Luh Putu widhiastuti, Ni Luh Putu Ni Made Mia Dwilestari Ni Putu Diah Erawati Ni Wayan Mita Purnama Sari