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All Journal Journal of the Community Development in Asia JURNAL ECONOMINA Jurnal Inovasi Akuntansi
Prameswari, Ida Ayu Nirma
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Humanities Economics, Econometrics & Finance

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Efek Moderasi Etika Auditor terhadap Hubungan Kompetensi dan Pengalaman Kerja dengan Kualitas Audit pada Kantor Akuntan Publik di Bali Rengganis, RR. Maria Yulia Dwi; Devi, Ni Luh Nyoman Sherina; Pramanaswari, A.A. Sagung Istri; Prameswari, Ida Ayu Nirma
JURNAL ECONOMINA Vol. 3 No. 5 (2024): JURNAL ECONOMINA, Mei 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v3i5.1303

Abstract

This research aims to examine the moderating effect of auditor ethics on the relationship between competency and work experience and audit quality at Public Accounting Firms in Bali. The population in this research is all Public Accounting Firms registered in the 2023 IAPI Directory, totaling 19 Public Accounting Firms with 117 auditors. The sampling technique used purposive, to obtain a sample of 72 respondents. The analysis technique used is Moderated Regression Analysis (MRA). The results of this research indicate that the variables of competence and work experience have a positive effect on audit quality, while auditor ethics are unable to moderate the influence of competence and work experience on audit quality.
The Effect of Profitability on Company Value with Dividend Policy as a Moderating Variable Prameswari, Ida Ayu Nirma
Jurnal Inovasi Akuntansi (JIA) Vol. 2 No. 1 (2024)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v2i1.8909

Abstract

This research aims to provide empirical evidence of the influence of profitability on company value with dividend policy as a moderating variable. The population of this research is all consumer goods sector companies listed on the Indonesia Stock Exchange for the period 2017 – 2022. The sampling technique used was purposive sampling technique and obtained as many as114 number of observations. This study uses the Statistical Product and Service Solution (SPSS) program with Moderated Regression Analysis (MRA) as a tool to analyze the moderating effect of dividend policy on the sample tested. The results of the analysis provide evidence that profitability has a positive effect on company value. Furthermore, dividend policy is unable to moderate profitability on company value.
Relationship between Tax Avoidance, Leverage and Dividend Policy on Company Value Prameswari, Ida Ayu Nirma; Sari, Desak Made Mya Yudia
Jurnal Inovasi Akuntansi (JIA) Vol. 2 No. 2 (2024)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v2i2.10278

Abstract

This study aims to provide empirical evidence of the influence of tax avoidance and leverage on company value with dividend policy as a moderating variable. The population of this study is all consumer goods sector companies listed on the Indonesia Stock Exchange for the period 2017 - 2022. The sampling technique used is purposive sampling technique and obtained as many as 114 number of observations. This study uses the Statistical Product and Service Solution (SPSS) program with Moderated Regression Analysis (MRA) as a tool to analyze the moderating effect of dividend policy on the tested sample. The results of the analysis provide evidence that tax avoidance has no effect on firm value while leverage has a positive effect on firm value. Then, dividend policy strengthens the negative relationship between tax avoidance and firm value, but is unable to moderate the relationship between leverage and firm value.
Dissecting of BUMDesa Transparency Based on Governance Principles Sari, Desak Made Mya Yudia; Prameswari, Ida Ayu Nirma
Journal of The Community Development in Asia Vol 5, No 3 (2022): September 2022
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jcda.v5i3.1600

Abstract

This study has the purpose to convey in-depth information on the phenomenon of the concept of transparency regarding minimizing irregularities in the use of funds, preventing public districts, and achieving organizational goals. Observational data, interviews, and documentation were used as the basis for collecting qualitative data. An interpretive descriptive approach is used as a research methodology with the Yin, 2009 case study. Disclosure of the concept of transparency in the accountability of implementation, reporting, and liability of BUMDes Wija Sari shows orderly, budget discipline, participation, accountability, open system, clear and easy to understand standardization, precautionary principles, honesty, promptly, and policy announcements regarding revenue, financial and asset management. The theoretical and practical implications of research can be used as a reference and contribute to management and stakeholders in implementing the concept of transparency. As a highly regulated organization, the key to successful BUMDes transparency has great potential to be replicated by other BUMDes. The limitation of this research is that the researcher only uses informants who are the main key to BUMDes transparency. Keywords: Accountability, BUMDes, Implementation, Liability, Reporting, Transparency.
Co-Authors Anak Agung Sagung Istri Pramanaswari Ni Luh Nyoman Sherina Devi RR. Maria Yulia Dwi Rengganis Sari, Desak Made Mya Yudia