Wacana Ekonomi : Jurnal Ekonomi, Bisnis dan Akuntansi
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi), ISSN: 2655-9943 (online) 1978-4007 (Print), is a Journal Research of Economiy Science published by Warmadewa Press jointly with Faculty of Economy, Universitas Warmadewa. This journal is also dedicated to provide an intellectual space of scholarly discussion how journal of Economiy Science able to create the new global formation of Economiy Science and similar issues. This journal has been distributed by Faculty of Economy, Universitas Warmadewa, Universitas Warmadewa started Online from Volume 18 Number 1 Year 2019 to present. This journal encompasses original research articles, review articles, and short communications, including: Management Science Financial management International Business Entrepreneurship Economics Monetary Economics, Finance, and Banking International Economics Public Economics Economic development Regional Economy Accounting Sciences Taxation and Public Sector Accounting Accounting information system Auditing Financial Accounting Management accounting Behavioral accounting
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100 Documents
<![CDATA[Corporate Governance dan Audit Delay (Penelitian Beberapa Skripsi dan Jurnal, Meta Analisis) ]]>
<![CDATA[Athalia Elsha Pinontoan]]>;
<![CDATA[Marisha Gabrila Sutanto]]>;
<![CDATA[Michelle Lesmana]]>;
<![CDATA[Carmel Meiden]]>
<![CDATA[ WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 21 No. 2 (2022) ]]>
Publisher : <![CDATA[Universitas Warmadewa ]]>
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DOI: 10.22225/we.21.2.2022.119-132
<![CDATA[The topic of the influence of corporate governance on audit delay has been studied by many researchers and still exists today. Existing studies show consistent and discordant findings with varying degrees of importance. This study attempts to synthesize the findings of university thesis and journals on corporate governance issues and their effect on audit delay in Indonesia from 2009 to 2019. The data collection method is observation with thesis output. The sample size for this study is 23 and consisting of student theses and journals. The sampling technique used is purposive sampling. The researcher uses meta-analysis techniques to synthesize the findings from the thesis and draw conclusions about the effect of corporate governance on audit delay. Profitability, the board of commissioners, independent commissioners, and the audit committee all have an effect on audit delay, according to the findings of this study. The independent variable has a weak correlation with the dependent variable, as indicated by the mean correlation value of less than 0.25. In addition, this study establishes the validity of agency theory in various manufacturing, banking, and LQ45 companies from 2009 to 2019. Keywords: audit delay; corporate governance; meta analysis]]>
<![CDATA[Gender Sebagai Sub-sample: Variabel Anteseden Perilaku Organizational Citizenship Behavior (OCB) ]]>
<![CDATA[I Nyoman Tri Sutaguna]]>;
<![CDATA[Agus Yulistiyono]]>;
<![CDATA[Yenny Verawati]]>;
<![CDATA[Ni Made Satya Utami]]>;
<![CDATA[I Made Purba Astakoni]]>
<![CDATA[ WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 21 No. 2 (2022) ]]>
Publisher : <![CDATA[Universitas Warmadewa ]]>
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DOI: 10.22225/we.21.2.2022.133-149
<![CDATA[The objectives of this study namely analyzing the role of workplace spirituality, organizational citizenship behavior (OCB), organizational commitment, job satisfaction, and analyzing gender roles as a sub-sample in the research model adopted. This research was conducted in all notary offices in Bangli Regency, with research sample of 45 permanent employees. Empirical data were analyzed through the Partial Least Square approach (SEM_PLS) approach. The results of testing the model with the Q-Square Predictive Relevance (Q2), R-Square (R2) approach or the coefficient of determination, and Goodness of Fit (GoF) obtained a model with a good predicate. Research results confirmed that workplace spirituality significantly influence on job satisfaction and organizational citizenship behavior. Results also proved that workplace spirituality positively influence organizational commitment. Whereas job satisfaction insignificantly influences organizational citizenship behavior and organizational commitment also showed insignificant effect towards organizational citizenship behavior. In testing gender as a sub-sample on all linkages built in the model, no significant results have been obtained, in the sense that gender roles (both male and female) as a group are not significantly different.]]>
<![CDATA[Pengaruh Financial Leverage, Operating Leverage, Struktur Modal dan Kinerja Aset Terhadap Earning Per Share ]]>
<![CDATA[Endri Purnomo]]>
<![CDATA[ WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 21 No. 2 (2022) ]]>
Publisher : <![CDATA[Universitas Warmadewa ]]>
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DOI: 10.22225/we.21.2.2022.158-167
<![CDATA[This study aims to examine the effect of financial leverage, operating leverage, capital structure and asset performance on earnings per share (EPS) in automotive and component companies listed on the Indonesia Stock Exchange for the 2017-2021 period. This type of research is an associative quantitative research with secondary data sources from annual reports and financial reports of companies in the automotive and component sub-sector published by the Indonesia Stock Exchange (IDX). Determination of the sample by purposive sampling method in order to obtain 55 samples. The data analysis method used is multiple linear regression analysis, the data is processed using software eviews 12. The results show that (1) financial leverage as proxied by degree financial leverage (DFL) has no significant effect on earnings per share (EPS), but has positive or unidirectional relationship, (2) operating leverage as proxied by degree operating leverage (DOL) has no significant effect on earnings per share, but has a positive or unidirectional relationship, (3) capital structure is proxied by long term debt to equity ratio ( LDER) does not have a significant effect on earnings per share, but has a positive or unidirectional relationship (4) asset performance as proxied by return on assets (ROA) has a positive and significant effect on earnings per share.]]>
<![CDATA[Pengaruh Disiplin dan Motivasi Kerja pada Kinerja Karyawan pada Biro Bamakermas, Universitas Warmadewa ]]>
<![CDATA[Ni Wayan Cahya Ayu Pratami]]>
<![CDATA[ WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 21 No. 2 (2022) ]]>
Publisher : <![CDATA[Universitas Warmadewa ]]>
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DOI: 10.22225/we.21.2.2022.150-157
<![CDATA[Penelitian ini bertujuan untuk menganalisis pengaruh Motivasi dan Disiplin Kerja terhadap Kinerja Pegawai pada Biro BAMAKERMAS Univesitas Warmadewa. Data penelitian ini diperoleh dari kuesioner, observasi dan studi kepustakaan terkait sesuai tujuan penelitian. Teknik analisisnya menggunakan regresi linear berganda dengan uji hipotesis, yaitu uji T. Jumlah sampel sebesar 35 responden dengan menggunakan teknik sampling insendental. Hasil penelitian menunjukkan bahwa variabel Motivasi dan Disiplin Kerja berpengaruh signifikan baik secara parsial maupun simultan terhadap Kinerja pada Biro BAMAKERMAS Univesitas Warmadewa.]]>
<![CDATA[Akuntabilitas Pengelolaan Dana Sosial LPD Berlandaskan Budaya Tri Hita Karana ]]>
<![CDATA[Ni Made Vita Indriyani]]>;
<![CDATA[I Wayan Gde Yogiswara Darma Putra]]>
<![CDATA[ WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 21 No. 2 (2022) ]]>
Publisher : <![CDATA[Universitas Warmadewa ]]>
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DOI: 10.22225/we.21.2.2022.168-174
<![CDATA[LPD is one of the institutions formed by Pakraman Village which functions to run and manage the village financial system and strives to advance the welfare of the village community and fulfill the interests of the Pakraman traditional village community itself. In carrying out its main activities, namely channeling and collecting funds, LPD Susut Kaja and LPD Desa Pekraman Kebon Bangli also carry out their accountability based on the tri hita karana culture. In LPD, the term CSR is not used, but the concept of managing social funds has a similar concept to CSR. The results obtained in this study that the management of social funds of 5% of current profit in one year period is managed according to the tri hita karana culture. Where, from 5% of the current profit is used to harmonize relationships with God through yadnya in the form of punia funds, harmonize relationships with humans in the form of basic food assistance and education and harmonize relationships with the environment in the form of providing facilities and infrastructure to preserve the environment.]]>
<![CDATA[Pengaruh Penerapan PSAK 71, BOPO dan NPL Terhadap Profitabilitas Pada Perbankan yang Terdaftar di BEI ]]>
<![CDATA[Gine Das Prena]]>;
<![CDATA[Sri Kesuma Dewi Nareswari]]>
<![CDATA[ WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 21 No. 2 (2022) ]]>
Publisher : <![CDATA[Universitas Warmadewa ]]>
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DOI: 10.22225/we.21.2.2022.175-184
<![CDATA[The objective of current study was to investigate the influence of Allowance for Impairment Losses (CKPN), Operating Costs on Operating Income (BOPO) and Non-Performing Loans (NPL) on profitability in banks listed on IDX. The new policy standard which was effective in early 2021, the enactment of PSAK 71 which calculates CKPN using a new method as well as an increase in the BOPO and NPL ratios that affect bank profitability. There are 47 banking populations, using purposive sampling with criteria so that the number of samples is 40 banks from Q1 2020 to Q2 2021. The data source used is a secondary data source with a quantitative approach in the form of documentation techniques by collecting financial reports which are accessed through www.idx.co.id, www.ojk.go.id, or the website of each bank. Data was analyzed by using SPSS through multiple linear regression analysis approach. Empirical results thorugh partial analysis show that CKPN, BOPO and NPL each have a negative influence on profitability in banks. Furthermore, the results of the F test show that CKPN, BOPO and NPL both have a negative influence on banking profitability in banks]]>
<![CDATA[Pengaruh Fraud Pentagon Terhadap Kecurangan Laporan Keuangan Dengan Ukuran Perusahaan Sebagai Pemoderasi ]]>
<![CDATA[Khusnul Khuluqi]]>;
<![CDATA[Napisah]]>
<![CDATA[ WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 21 No. 2 (2022) ]]>
Publisher : <![CDATA[Universitas Warmadewa ]]>
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DOI: 10.22225/we.21.2.2022.198-211
<![CDATA[Penelitian ini bertujuan guna menguji pengaruh financial target, ineffective monitoring, rationalization, competence, serta arrogance dalam kecurangan laporan keuangan melalui ukuran perusahaan selaku pemoderasi. Populasi yang digunakan dalam penelitian berikut yakni organisasi manufaktur sektor barang konsumsi dimana tercatat pada Bursa Efek Indonesia pada periode 2015-2019. Data penelitian ini dikumpulkan melalui metode purposive sampling dimana total sampel yang didapat berjumlah 22 perusahaan serta 110 data laporan keuangan perusahaan dinyatakan selaku observasi. Hasil penelitian ini mengungkapkan dimana rationalization mempengaruhi dalam kecurangan laporan keuangan kemudian financial target, financial target, competence, serta arrogance tidak mempengaruhi dalam kecurangan laporan keuangan. Variabel rationalization mempengaruhi pada kecurangan laporan keuangan dengan variabel moderating ukuran perusahaan sedangkan financial target, financial target, competence, dan arrogance tidak mempengaruhi dalam kecurangan laporan keuangan dengan variabel moderating ukuran perusahaan.]]>
<![CDATA[The Pengaruh Kepemilikan Manajerial dan Free Cash Flow terhadap Nilai Perusahaan dengan Manajemen Laba sebagai Variabel Mediasi ]]>
<![CDATA[Anthony Holly]]>;
<![CDATA[Robert Jao]]>;
<![CDATA[Ana Mardiana]]>
<![CDATA[ WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 21 No. 2 (2022) ]]>
Publisher : <![CDATA[Universitas Warmadewa ]]>
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DOI: 10.22225/we.21.2.2022.226-242
<![CDATA[The type of this research is explanatory which aims to investigate the effect of managerial ownership and free cash flow on earnings management as well as managerial ownership, free cash flow and earnings management on firm value. In this research, agency theory and signaling theory are used to explain the relationship between variables.The population used in this study are non-financial companies listed on the Indonesia Stock Exchange with the 2016-2019 research period. This study uses a purposive sampling method. The results of this study indicate that managerial ownership has no effect on firm value, on the other hand, managerial ownership has a negative and significant effect on earnings management, while free cash flow has a positive and significant effect on firm value, on the contrary has a negative and significant effect on earnings management, besides earnings management has an effect on earnings management. positive and significant towards firm value. The sobel test results show that earnings management has a mediating role in the influence of managerial ownership on firm value, as well as free cash flow on firm value.]]>
<![CDATA[Pengaruh Profesionalisme dan Independensi Auditor Internal Terhadap Penerapan Good Government Governance ]]>
<![CDATA[Ketut Tanti Kustina]]>;
<![CDATA[Agung Gede Wikantara]]>;
<![CDATA[I Gusti Ayu Diah Utari]]>;
<![CDATA[Desak Made Sukarnasih]]>
<![CDATA[ WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 21 No. 2 (2022) ]]>
Publisher : <![CDATA[Universitas Warmadewa ]]>
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DOI: 10.22225/we.21.2.2022.212-225
<![CDATA[The purpose of this study was to determine the effect of professionalism and independence of internal auditors on the implementation of good government governance (GGG) in the Regional Government of Bali Province. The population of this study was 57 auditor samples used were 45. The source of the data used is primary data with the sampling method is saturated sampling method. Data collection techniques using a questionnaire (questionnaire) distributed at the Inspectorate of the Province of Bali. The analysis in this study conducted a descriptive analysis. Descriptive analysis looks at respondent characteristic data and descriptive data. In the test instrument all indicators are declared valid and reliable, then proceed with the classic assumption test the entire data meets the qualifications required in the hypothesis test. The coefficient of determination of the model is 46.8% which can be explained in the model and 53.2% is explained outside the model, then a partial test of 0.043 professionalism and 0.005 independence has a significant positive effect on good government governance.]]>
<![CDATA[Financial Management Behavior Dengan Financial Self-Efficacy Sebagai Variabel Mediasi ]]>
<![CDATA[I Gusti Ayu Ratih Permata Dewi]]>
<![CDATA[ WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 21 No. 2 (2022) ]]>
Publisher : <![CDATA[Universitas Warmadewa ]]>
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DOI: 10.22225/we.21.2.2022.185-197
<![CDATA[This research aims to determine the direct and indirect effect of financial literacy, financial attitudes, financial education in the family on financial management behavior. The population of this research is active students of the Faculty of Economics and Business, Warmadewa University Class of 2019 because students have taken financial accounting and financial management courses with a total of 504 people. The researchers used the Slovin formula so that the number of samples was 100 people. Methods of collecting data using a questionnaire that was distributed directly to the respondents. This research uses Partial Least Squere (PLS) analysis method which is a structural equation model (SEM). The test results show that financial literacy, financial attitudes, financial education in the family affect financial management behavior. Financial self-efficacy is able to mediate the influence of financial literacy, financial attitudes, financial education in the family to influence financial management behavior.]]>
