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All Journal E-Jurnal Ekonomi dan Bisnis Universitas Udayana Krisna: Kumpulan Riset Akuntansi Ekuitas: Jurnal Pendidikan Ekonomi JIA (Jurnal Ilmiah Akuntansi) Journal of Applied Management and Accounting Science (JAMAS) Journal Research of Accounting Ekuitas Jurnal Pnedidikan Ekonomi

Dewi, Ni Nyoman Sri Rahayu Trisna

Universitas Triatma Mulya

Author-ID : 853812

Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

Published : 16 Documents Claim Missing Document

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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.

PENGARUH UKURAN PERUSAHAAN, STRUKTUR MODAL, DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN YANG TERCATAT PADA INDEKS LQ45 BURSA EFEK INDONESIA TAHUN 2015-2019 Putu Nanda Diantari; Ni Nyoman Sri Rahayu Trisna Dewi; Ni Made Ernila Junipisa
Journal Research of Accounting Vol. 3 No. 1 (2021): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

The purpose of this research is to determine the effect of company size, capital structure and dividend policy on company value listed on the LQ45 index of the Indonesia Stock Exchange in 2015-2019. The population of this research is 68 companies listed on the LQ45 index in 2015 - 2019. The sample consisted of 25 companies, with a total of 125 observations. The sampling technique used purposive sampling method with certain criteria. The data analysis technique used in this research is multiple linear regression test. The results of this research indicate that company size has a positive and significant effect on the value of companies listed on the LQ45 index of the Indonesia Stock Exchange in 2015-2019, capital structure has a positive and significant effect on the value of companies listed on the LQ45 index of the Indonesia Stock Exchange in 2015-2019, and dividend policy has a positive and significant effect on company value listed on the LQ45 index of the Indonesia Stock Exchange in 2015-2019.

PENGARUH INTELLECTUAL CAPITAL DAN GOOD CORPORATE GOVERNANCE TERHADAP PROFITABILITAS PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI PERIODE 2017-2019 Komang Sutriasa Triafna; Ni Nyoman Sri Rahayu Trisna Dewi; Laras Oktaviani
Journal Research of Accounting Vol. 3 No. 2 (2022): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

The population in this research were all banking companies listed on the Indonesia Stock Exchange for the 2017-2019 period, amounting to 43 companies. In this research, the sampling technique was carried out using a purposive sampling method, with a total sample of 28 banking companies during 2017-2019. This research uses multiple linear regression analysis. The results of this research indicate that Value Added Capital Employed (VACA) and Value Added Human Capital (VAHU) have no significant effect on company profitability. Meanwhile, Structural Capital Value Added (STVA), Board of Directors, Board of Independent Commissioners, Managerial Ownership, and Institutional Ownership have a positive and significant impact on the profitability of banking companies. Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), Structural Capital Value Added (STVA), Board of Directors, Board of Independent Commissioners, Institutional Ownership, and Managerial Ownership simultaneously have a positive and significant impact on the profitability of banking companies.

PENGARUH RASIO KEUANGAN TERHADAP RETURN SAHAM PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2020 Putu Indah Devita Sari; Ni Nyoman Sri Rahayu Trisna Dewi; Ni Made Ernila Junipisa
Journal Research of Accounting Vol. 4 No. 1 (2022): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51713/jarac.v4i1.66

This study aims to determine the effect of profitability ratios (ROA), liquidity ratios (CR), solvency ratios (DER) and activity ratios (TATO) on stock returns in banking companies listed on the Indonesia Stock Exchange for the 2018-2020 period. The research sample is the financial statements of banking companies listed on the Indonesia Stock Exchange for the period 2018-2020. Sampling using purposive sampling technique. The data analysis technique used multiple linear regression analysis. Based on the results of the study it can be concluded that; 1) Profitability ratio proxied by Return On Assets (ROA) partially has a significant positive effect on Stock Return. 2) The liquidity ratio as proxied by the Current Ratio (CR) partially has a positive and insignificant effect on Stock Return. 3) Solvency Ratio proxied by Debt to Equity Ratio (DER) has a positive and insignificant effect on Stock Return. 4) Activity ratio proxied by Total Asset Turn Over (TATO) partially has a positive and insignificant effect on Stock Return

PENGARUH BIAYA PROMOSI DAN TARIF KAMAR TERHADAP PENDAPATAN PADA DISCOVERY KARTIKA PLAZA HOTEL Kadek Sri Novi Arsini; Komang Krishna Yogantara; Ni Nyoman Sri Rahayu Trisna Dewi
Journal Research of Accounting Vol. 4 No. 2 (2023): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51713/jarac.v4i2.88

The purpose of this study is to determine the Effect of Promotion Costs and Room Rates on Revenue at Discovery Kertika Plaza Hotel in 2016-2018 Before the Covid-19 Pandemic. The independent variables in this study are Promotional Cost (X1) and Room Rate (X2), the dependent variables in this study are Income (Y). This study used documentation data collection techniques. The population used in this study was the entire Income at Discovery Kartika Plaza Hotel in 2016-2018. This study used a saturated sampling technique, which used the entire population as a sample in the study. The analysis tool in this study uses multiple linear regression analysis to find out whether Promotional Costs and Room Rates have an effect on Revenue. The results of this study show the results that (1) Promotion Costs affect Revenue. (2) Room Rate affects Revenue.

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

Co-Authors Anak Agung Ngurah Bagus Dwirandra Fransiska Mulyati Malon Gde Herry Sugiarto Asana I Gusti Ayu Made Asri Dwija Putri Kadek Sri Novi Arsini Komang Adisanjaya Komang Fridagustina Adnantara Komang Krishna Yogantara Komang Sutriasa Triafna Laras Oktaviani Levina Augustina Dewi Ni Luh Wayan Tiya Lestari Ni Made Ernila Junipisa Putu Indah Devita Sari Putu Nanda Diantari Salepa Celik Misrami Afolo Steffy Crystshoya Pondawa

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