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All Journal Krisna: Kumpulan Riset Akuntansi Hita Akuntansi dan Keuangan
Ni Made Wisni Arie Pramuki
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Mekanisme Good Corporate Governance Terhadap Nilai Perusahaan Sektor Energi Yang Terdaftar Di Bursa Efek Indonesia Ni Putu Dinda Dewi; Ni Wayan Alit Erlinawati; Ni Made Wisni Arie Pramuki
Hita Akuntansi dan Keuangan Vol. 6 No. 1 (2025): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/sr3g0q33

Abstract

Company value is an indicator of investor assessment. Company value is often related to investors' views on the level of success of a company which is influenced by share prices, so that if the share price is high then the company value can be high. This research examines the influence of good corporate governance mechanisms on the value of energy sector companies listed on the Indonesian stock exchange. The GCG mechanism in this research is proxied by independent commissioners, institutional ownership, managerial ownership, board of directors and audit committee. The population in this research is all energy sector issuers registered on the IDX in 2022. The sample in this research is 72 energy sector issuers. The analysis technique used is multiple linear regression. The research results show that independent commissioners, institutional ownership and managerial ownership have a negative but not significant effect on firm value. Another finding in this research is that the board of directors is able to increase company value and the audit committee has a positive but not significant influence on company value.
Analisis Minat Investasi Mahasiswa dalam Perspektif Theory of Reasoned Action (Studi Kasus Pada Mahasiswa Program Studi Akuntansi Fakultas Ekonomi, Bisnis dan Pariwisata Universitas Hindu Indonesia) Dewa Ayu Komang Gangga Sandy Dewi; I Wayan Sudiana; Ni Made Wisni Arie Pramuki
Hita Akuntansi dan Keuangan Vol. 6 No. 1 (2025): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/r6jqyq57

Abstract

Investment interest is an individual's desire or interest to invest without any compulsion with the aim of obtaining future profits. The low investment interest among students needs to be considered because investment is one of the driving factors for a country's economic growth. This study aims to examine empirically the effect of attitudes and subjective norms on investment interest of students of the Accounting Study Program, Faculty of Economics, Business and Tourism, Universitas Hindu Indonesia. The populatiion in thiis study were students off the Accounting Studiy Program, Faculty of Economiics, Business and Tourism, Universitas Hindu Indonesia, Class of 2020 and 2021. The number of samples in this study were 183 respondents determined by stratified random sampling technique. Data collection was carried out using a questionnaire and tested using Partial Least Squares (PLS) analysis techniques. The results showed that attitudes and subjective norms had a significant positive effect on the investment interest of students of the Accounting Study Program, Faculty of Economics, Business and Tourism, Universitas Hindu Indonesia.
Pengaruh Independensi, Pengalaman Kerja Dan Kompetensi Terhadap Kinerja Auditor Internal Pada Bank Perkreditan Rakyat (BPR) Di Kota Denpasar Ni Putu Delia Trisna Pratami; Ni Made Wisni Arie Pramuki; Ni Putu Yeni Yuliantari
Hita Akuntansi dan Keuangan Vol. 6 No. 2 (2025): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/9ece2028

Abstract

The presence of Rural Banks (BPR) in Indonesia greatly benefits local communities by providing much-needed capital for their businesses, thereby supporting the government's efforts to accelerate economic development. However, the high number of bankruptcies among BPRs, often due to internal fraud, highlights the poor performance of internal auditors responsible for overseeing and examining bank operations. This study aims to examine the impact of independence, work experience, and competence on the performance of internal auditors at Rural Banks in Denpasar City. The research involved all internal auditors from 23 BPRs headquartered in Denpasar, totaling 38 respondents, selected through a saturated sampling technique. Data were collected via questionnaires and analyzed using the Partial Least Squares (PLS) method. The findings reveal that both independence and work experience significantly and positively influence the performance of internal auditors at BPRs in Denpasar City. However, competence has an insignificant negative impact on their performance.
MODERASI TRI HITA KARANA PADA DETERMINAN KINERJA KEUANGAN LPD DI DENPASAR Ni Putu Trisna Windika Pratiwi; Ni Made Wisni Arie Pramuki; Ni Putu Yeni Yuliantari; Gusti Alit Suputra
KRISNA: Kumpulan Riset Akuntansi Vol. 18 No. 1 (2026): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.18.1.2026.141-148

Abstract

The Village Credit Institution (LPD) in Bali is a hybrid organization that balances financial functions with social goals. This study aims to analyze the effect of organizational structure and financial literacy on LPD financial performance, and to examine the role of Tri Hita Karana (THK) Culture as a moderating variable. The research was conducted on 34 LPDs in Denpasar City with a sample of 97 respondents consisting of the chairman, secretary, and treasurer. Data were analyzed using Structural Equation Modeling (SEM) with a Partial Least Squares (PLS) approach. The results showed that organizational structure and financial literacy had a significant positive effect on financial performance. Financial literacy was found to be the most dominant variable. However, the moderation test showed that THK Culture did not significantly moderate the relationship between organizational structure and financial literacy on financial performance. These findings support the Resource-Based View (RBV) theory regarding the importance of internal resources but indicate that THK functions more as a social foundation for legitimacy than a technical moderator of financial performance.
Co-Authors ., NI PUTU YENI YULIANTARI Dewa Ayu Komang Gangga Sandy Dewi Gusti Alit Suputra I Wayan Sudiana Ni Putu Delia Trisna Pratami Ni Putu Dinda Dewi Ni Putu Trisna Windika Pratiwi Ni Putu Yeni Yuliantari Ni Wayan Alit Erlinawati