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MODAL INVESTASI AWAL DAN PERSEPSI RISIKO DALAM KEPUTUSAN BERINVESTASI Adnantara, Komang Fridagustina; Asana, Gde Herry Sugiarto; Dewi, Ni Nyoman Sri Rahayu Trisna
Jurnal Ilmiah Akuntansi Vol 2, No 2 (2017): Volume 2, Nomor 2, Tahun 2017
Publisher : Universitas Pendidikan Ganesha

ABSTRAK Pasar modal merupakan istilah yang masih asing di kalangan masyarakat luas. Pemerintah melalui BEI mulai melakukan edukasi dengan menggandeng perguruan tinggi untuk memberikan wawasan kepada mahasiswa mengenai pasar modal, karena mahasiswa merupakan calon investor muda yang lebih terbuka wawasannya mengenai hal-hal yang baru, termasuk pasar modal. Dalam memutuskan berivestasi di pasar modal, banyak faktor yang dapat mempengaruhi, seperti persepsi atas risiko dan modal investasi minimal. Penelitian ini bertujuan untuk mengetahui pengaruh persepsi atas risiko dan modal investasi minimal terhadap minat berinvestasi di pasar modal dengan menggunakan mahasiswa sebagai sampel penelitian. Metode yang digunakan untuk menganalisis data dalam penelitian ini adalah analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa persepsi atas risiko dan modal investasi minimal berpengaruh terhadap minat berinvestasi di pasar modal. Kata kunci: modal investasi, keputusan berinvestasi ABSTRACT Capital market is a term that is still foreign to the community. The government through IDX began to educate by cooperating with universities to give students education about capital market, because students are young prospective investors who are more open to their insights about new things, including the capital market. In deciding to invest in the capital market, many factors can affect, such as perceptions of risk and minimal investment capital. This study aims to determine the effect of perceptions on risk and minimum investment capital on the interest of investing in the capital market by using students as research samples. The method used to analyze the data in this study is multiple linear regression analysis. The results showed that the perception of risk and Keywords: minimal investment capital, investment decision

Pengaruh Kecerdasan Emosional Terhadap Tingkat Pemahaman Akuntansi Dengan Perilaku Belajar Sebagai Pemoderasi Dewi, Ni Nyoman Sri Rahayu Trisna; Yogantara, Komang Krishna
Ekuitas: Jurnal Pendidikan Ekonomi Vol 5, No 2 (2017)
Publisher : Fakultas Ekonomi Universitas Pendidikan Ganesha

Mahasiswa diharapkan tidak hanya memiliki kemampuan dan pengetahuan di bidang akuntansi tetapi juga kemampuan lain yang diperlukan untuk berkarier, yaitu kecerdasaan emosional. Mahasiswa yang memiliki kecerdasan emosional yang baik juga perlu menerapkan perilaku belajar yang baik. Perilaku belajar yang baik akan mampu meningkatkan kecerdasan emosional yang dimiliki oleh mahasiswa untuk dapat memahami mata kuliah yang diajarkan. Penelitian ini bertujuan untuk mengetahui pengaruh kecerdasan emosional pada tingkat pemahaman akuntansi dengan perilaku belajar sebagai pemoderasi. Metode yang digunakan untuk menganalisis data dalam penelitian ini adalah moderated regression analysis. Sampel dalam penelitian ini dipilih berdasarkan metode purposive sampling. Hasil penelitian menunjukkan bahwa kecerdasan emosional berpengaruh positif pada tingkat pemahaman akuntansi serta perilaku belajar memoderasi pengaruh kecerdasan emosional pada tingkat pemahaman akuntansi.Kata kunci: pemahaman akuntansi

PENGARUH PEMAHAMAN AKUNTANSI, PEMANFAATAN SISTEM INFORMASI AKUNTANSI DAN SISTEM PENGENDALIAN INTERN TERHADAP KUALITAS LAPORAN KEUANGAN Ni Luh Wayan Tiya Lestari; Ni Nyoman Sri Rahayu Trisna Dewi
KRISNA: Kumpulan Riset Akuntansi Vol. 11 No. 2 (2020): KRISNA: Kumpulan Riset Akuntansi
Publisher : Fakultas Ekonomi, Program Studi Akuntansi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (960.919 KB)

This research aims to test the influence of understanding of accounting, the accounting information system utilization, and internal control systems on the quality of finansial statement. The grand theory used in this research is decision-usefulness theory. The population in this research were all employees at the Regional Financial and Asset Management Agency (BPKAD) of Badung. This research uses non-probability sampling technique that is purposive sampling with the respondents totaled 60 people. The data used were the primary data. The data were collected through questionnaire. The data were analyzed using the multiple linear regression analysis assisted with the SPSS 20 software for windows. The result of this research indicated that the influence of understanding of accounting, the accounting information system utilization, and internal control systems have a partial and simultaneous effect on the quality of finansial statement. Penelitian ini bertujuan untuk mengetahui pengaruh pemahaman akuntansi, pemanfaatan sistem informasi akuntansi, dan sistem pengendalian intern terhadap kualitas laporan keuangan. Grand theory yang digunakan dalam penelitian ini adalah teori kegunaan-keputusan (decision-usefulness theory). Populasi dalam penelitian ini adalah seluruh pegawai pada Badan Pengelolaan Keuangan dan Aset Daerah (BPKAD) Kabupaten Badung. Penelitian ini menggunakan teknik non probability sampling yaitu purposive sampling dengan jumlah responden sebanyak 60 orang. Data yang digunakan adalah data primer. Teknik analisis data yang digunakan dalam penelitian ini adalah regresi linier berganda dengan menggunakan bantuan software SPSS 20 for windows. Hasil penelitian ini menunjukkan bahwa pemahaman akuntansi, pemanfaatan sistem informasi akuntansi, dan sistem pengendalian intern berpengaruh secara parsial dan simultan terhadap kualitas laporan keuangan.

MINAT MAHASISWA AKUNTANSI UNTRIM SEBAGAI PENGGUNA E-WALLET DENGAN MEMPERTIMBANGKAN PERSEPSI KEMANFAATAN, PERSEPSI KEMUDAHAN, DAN PERSEPSI KEPERCAYAAN Salepa Celik Misrami Afolo; Ni Nyoman Sri Rahayu Trisna Dewi
KRISNA: Kumpulan Riset Akuntansi Vol. 13 No. 2 (2022): KRISNA: Kumpulan Riset Akuntansi
Publisher : Fakultas Ekonomi, Program Studi Akuntansi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.13.2.2022.267-277

This study aims to determine the effect of Perception of Benefits (X1), Perception of Ease (X2), Perception of Trust (X3), Interest of E-wallet Users on the interest of Untrim Accounting Students as E-Wallet users (Y). This research uses quantitative research methods with associative research types. The population in this study were students of the Accounting Study Program at Triatma Mulya University batch 2017, 2018, and 2019. The sample was taken using the purposive sampling method with a sample of 74 respondents. During the Covid-19 pandemic, which is in accordance with government policy, that learning activities are carried out online, the data collection in this study used an online questionnaire via google form and the measurement used a Likert scale. And the data analysis methods used are Data Quality Test, Classical Assumption Test, Multiple Regression Analysis, F Test (Model Feasibility), and t Test. The results obtained from the data analysis showed that the perception of benefits, the perception of ease, and the perception of trust partially had a positive and significant effect on the interest of E-Wallet users.

Pengaruh Kecerdasan Emosional Terhadap Tingkat Pemahaman Akuntansi Dengan Perilaku Belajar Sebagai Pemoderasi Ni Nyoman Sri Rahayu Trisna Dewi; Komang Krishna Yogantara
Ekuitas: Jurnal Pendidikan Ekonomi Vol. 5 No. 2 (2017)
Publisher : Fakultas Ekonomi Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ekuitas.v5i2.12754

Mahasiswa diharapkan tidak hanya memiliki kemampuan dan pengetahuan di bidang akuntansi tetapi juga kemampuan lain yang diperlukan untuk berkarier, yaitu kecerdasaan emosional. Mahasiswa yang memiliki kecerdasan emosional yang baik juga perlu menerapkan perilaku belajar yang baik. Perilaku belajar yang baik akan mampu meningkatkan kecerdasan emosional yang dimiliki oleh mahasiswa untuk dapat memahami mata kuliah yang diajarkan. Penelitian ini bertujuan untuk mengetahui pengaruh kecerdasan emosional pada tingkat pemahaman akuntansi dengan perilaku belajar sebagai pemoderasi. Metode yang digunakan untuk menganalisis data dalam penelitian ini adalah moderated regression analysis. Sampel dalam penelitian ini dipilih berdasarkan metode purposive sampling. Hasil penelitian menunjukkan bahwa kecerdasan emosional berpengaruh positif pada tingkat pemahaman akuntansi serta perilaku belajar memoderasi pengaruh kecerdasan emosional pada tingkat pemahaman akuntansi.Kata kunci: pemahaman akuntansi

MODAL INVESTASI AWAL DAN PERSEPSI RISIKO DALAM KEPUTUSAN BERINVESTASI Ni Nyoman Sri Rahayu Trisna Dewi; Komang Fridagustina Adnantara; Gde Herry Sugiarto Asana
Jurnal Ilmiah Akuntansi Vol 2 No 2: Desember 2017
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v2i2.15636

ABSTRAK Pasar modal merupakan istilah yang masih asing di kalangan masyarakat luas. Pemerintah melalui BEI mulai melakukan edukasi dengan menggandeng perguruan tinggi untuk memberikan wawasan kepada mahasiswa mengenai pasar modal, karena mahasiswa merupakan calon investor muda yang lebih terbuka wawasannya mengenai hal-hal yang baru, termasuk pasar modal. Dalam memutuskan berivestasi di pasar modal, banyak faktor yang dapat mempengaruhi, seperti persepsi atas risiko dan modal investasi minimal. Penelitian ini bertujuan untuk mengetahui pengaruh persepsi atas risiko dan modal investasi minimal terhadap minat berinvestasi di pasar modal dengan menggunakan mahasiswa sebagai sampel penelitian. Metode yang digunakan untuk menganalisis data dalam penelitian ini adalah analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa persepsi atas risiko dan modal investasi minimal berpengaruh terhadap minat berinvestasi di pasar modal. Kata kunci: modal investasi, keputusan berinvestasi ABSTRACT Capital market is a term that is still foreign to the community. The government through IDX began to educate by cooperating with universities to give students education about capital market, because students are young prospective investors who are more open to their insights about new things, including the capital market. In deciding to invest in the capital market, many factors can affect, such as perceptions of risk and minimal investment capital. This study aims to determine the effect of perceptions on risk and minimum investment capital on the interest of investing in the capital market by using students as research samples. The method used to analyze the data in this study is multiple linear regression analysis. The results showed that the perception of risk and Keywords: minimal investment capital, investment decision

MODERASI INFLASI PADA PENGARUH DIVIDEND PAYOUT RATIO (DPR) DAN RETURN ON EQUITY (ROE) TERHADAP RETURN SAHAM Ni Nyoman Sri Rahayu Trisna Dewi
Journal of Applied Management and Accounting Science Vol. 2 No. 2 (2021): Journal of Applied Management and Accounting Science (JAMAS)
Publisher : Badung: LPPM Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51713/jamas.v2i2.41

Investors definitely expect a high return on the investment made. To obtain a high return, investors need to analyze the investment they are making. The analysis carried out can be a fundamental analysis that assesses the company's financial capacity by looking at financial reports. Fundamental analysis can be done by assessing the DPR and ROE produced by the company. Apart from fundamental analysis, investors also need to pay attention to macro factors such as inflation that can affect their investment. This study aims to determine the effect of DPR and ROE partially on stock returns and to determine the moderation of inflation in each of the effects of DPR and ROE on stock returns. The object of this research are companies listed on the LQ45 index for the 2018-2019 period. The sample method used was purposive sampling in order to obtain a sample size of 40 samples. The data analysis technique used moderate regression analysis. The results showed that the DPR did not have a significant effect on stock returns while ROE had a positive and significant effect on stock returns. The results also show that inflation does not moderate the respective effects of DPR and ROE on stock returns.

MINAT MENJADI AKUNTAN PUBLIK DITINJAU DARI MOTIVASI DAN PERSEPSI MENGENAI PASAR KERJA PROFESI AKUNTAN PUBLIK PADA MAHASISWA PROGRAM STUDI AKUNTANSI STIE TRIATMA MULYA Levina Augustina Dewi; Ni Nyoman Sri Rahayu Trisna Dewi
Journal Research of Accounting Vol. 1 No. 2 (2020): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

The objective of this research is to know the influence of Motivation (X1) and Perception of Job Market of Public Accountant Public Profession (X2) to the Interest becoming an Public Accountant (Y) at STIE Triatma Mulya Accounting Department Student either in the simultaneous and partial. The data was obtained by spreading the questionnaires both in the forms of physical and email. Percent of population in this research including an 188 people. The sample collection techniques used in this research is Purposive Sampling. Samples gathered a total of 135 people, but the 100 people back simply from spreading the research has been done. Analysis prerequisite test of this research consisted of Normality Test, Multicolinearity Test, Heteroscedasticity Test. Technique analysis the data used was regression analysis linear multiple. The research results show that Motivation (X1) in the partial had a positive and significant effect to the Interest becoming an Public Accountant (Y), Perception of Job Market of Public Accountant Public Profession (X2) in the partial had a positive and significant effect to the Interest becoming an Public Accountant (Y). In the simultaneous Motivation and Perception of Job Market of Public Accountant Public Profession had a positive effect to the Interest becoming an Public Accountant

PENGARUH PENGETAHUAN AKUNTANSI, MOTIVASI KERJA, GOOD CORPORATE GOVERNANCE, DAN SKALA USAHA TERHADAP PENGGUNAAN INFORMASI AKUNTANSI: Studi Empiris Pada Perusahaan Spa di Kecamatan Kuta, Badung-Bali Steffy Crystshoya Pondawa; Ni Nyoman Sri Rahayu Trisna Dewi
Journal Research of Accounting Vol. 2 No. 1 (2020): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

Tourism in Bali is currently developing very rapidly. In the midst of its development, the existence of the tourism sector needs to be supported by the availability of adequate accommodation such as hotels, restaurants, travel agents, spas and others to meet the needs of tourists. One of the accommodation facilities that is currently growing rapidly is the spa business. This study aims to determine the effect of accounting knowledge, work motivation, good corporate governance and business scale on the use of accounting information in spa companies in Kuta District, Badung-Bali. The population in this study is the owner / manager / cashier of the spa in Kuta District, amounting to 90 spa companies. In this study using a saturated sample, because all members of the population were sampled as many as 90 respondents consisting of spa owners / managers / cashiers in Kuta District. The data analysis technique used is multiple linear regression analysis. Based on the results of the analysis, it is known that accounting knowledge has a positive and significant effect on the use of accounting information in spa companies in Kuta District, Badung-Bali. Work motivation has a positive and significant effect on the use of accounting information in spa companies in Kuta District, Badung-Bali. Good corporate governance has a positive and significant effect on the use of accounting information on spa companies in Kuta District, Badung-Bali. Business scale does not affect the use of accounting information on spa companies in Kuta District, Badung-Bali.

PENGARUH KOMITMEN ORGANISASI, STRUKTUR AUDIT DAN KONFLIK PERAN TERHADAP KINERJA AUDITOR PADA KANTOR AKUNTAN PUBLIK DI PROVINSI BALI Fransiska Mulyati Malon; Ni Nyoman Sri Rahayu Trisna Dewi; Komang Adisanjaya
Journal Research of Accounting Vol. 2 No. 2 (2021): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

The aim of this study is to determine the effect of organizational commitment, auditstructure and role conflict on auditor performance in public accounting firms in BaliProvince. The sampling method used was purposive sampling method, while the datacollection method was carried out using a questionnaire. The number of samples usedin this study were 40 respondents. The data analysis technique used is multiple linearregression analysis techniques. The results of this study indicate that organizationalcommitment has a positive impact to auditor; the higher commitment of auditor in apublic accounting affect to the credibility of its performance. Audit structure has apositive impact on the performance of auditors which indicates that the more auditstructure in a public accounting firm will affect the performance of the auditor. Roleconflicts have a positive impact on the performance of the auditor. This shows that theperformance of the auditor tends to increase the higher the role conflict that the auditoris granted in an accounting firm.

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