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<![CDATA[PENGARUH KEBERADAAN KOMITE AUDIT PADA HUBUNGAN POSITIF RISIKO PERUSAHAAN DENGAN KONSERVATISMA AKUNTANSI ]]>
<![CDATA[Putu Diah Asrida]]>;
<![CDATA[A.A.G.P Widanaputra]]>;
<![CDATA[Dewa Gede Wirama]]>
<![CDATA[ Buletin Studi Ekonomi VOL.20.NO.2.AGUSTUS 2015 (PP 83-176) ]]>
Publisher : <![CDATA[Buletin Studi Ekonomi ]]>
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<![CDATA[The Impact of the Existence of the Audit Committees to the Relationship Between Company’s risk and Conservatism Accounting. The aim of the research is to examine the impact of the existence of the audit committees to the relationship between company’s risk and conservatism accounting. The audit committee is measured by proxy the number of audit committee members while the company’s risk was proxy with debt to equity ratio and accounting conservatism measured by the accrual value. Sample in this research are companies listed to stock exchanges of Indonesia which publishes annual report from 2005 to 2009 and who applied conservative accounting as well as having an audit committee. The testing of hypothesis in this research is used moderated regression analysis (MRA). The result of hypothesis test indicated that audit committees affect the positive relationship between company’s risk and conservatism accounting. The higher of the company’s risk, then the audit committee will recommend the application of conservative accounting. This is proving that the existence of audit committees within the company can minimize the agent’s problem.Keywords: audit committee, company’s risk and accounting conservatism ]]>
<![CDATA[PENGARUH KUALITAS SDM, KOMITMEN ORGANISASI, PEMANFAATAN TEKNOLOGI INFORMASI PADA EFEKTIVITAS PENERAPAN SAP BERBASIS AKRUAL ]]>
<![CDATA[Kadek Agus Yogi Arta]]>;
<![CDATA[I Ketut Yadnyana]]>
<![CDATA[ Buletin Studi Ekonomi VOL.24.NO.1.FEBRUARI 2019 ]]>
Publisher : <![CDATA[Buletin Studi Ekonomi ]]>
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DOI: 10.24843/BSE.2019.v24.i01.p09
<![CDATA[Abstract: Effect of Quality of Human Resources, Organizational Commitment, Use ofInformation Technology on the Effectiveness of Accrual-Based SAP Implementation. Basedon knowing the influence of the quality of human resources, organizational commitment, andthe application of information technology on the effectiveness of applying accrual-basedgovernment accounting standards to SKPD Karangasem Regency. As many as 134 civilservants in the financial section are the population as well as samples from this study becausethe sampling technique used is saturated samples. multiple linear regression is the analysistechniques that used in this study,and the results show that the quality of HR, organizationalcommitment and the application of information technology have a positive influence on theeffectiveness of accrual-based SAP implementation in the SKPD of Karangasem Regency.]]>
<![CDATA[PENGARUH STRUKTUR KEPEMILIKAN SAHAM DAN CORPORATE SOCIAL RESPONSIBILITY PADA NILAI PERUSAHAAN ]]>
<![CDATA[Komang Fridagustina Adnantara]]>
<![CDATA[ Buletin Studi Ekonomi VOL.18.NO.2.AGUSTUS 2013. (PP 85-190) ]]>
Publisher : <![CDATA[Buletin Studi Ekonomi ]]>
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<![CDATA[Abstract : The Effect of Stock Ownership Structure and Corporate Responsibility in Corporate Values.The purpose of this research was to determine the effect of ownership structure on CSR, the effect of Ownership Structure on Firm Value, the effect of CSR on Firm Value, and indirect effect of Ownership Structure on Firm value through CSR. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange in the period 2008-2010. The sample used by 47 samples. The statistical method that used was the path analysis method. The results showed that the Institutional Ownership and Public Ownership has a positive effect on CSR, and CSR has a proven positive effect on Firm Value. It can be concluded that there is no direct effect of the Ownership Structure on the Firm value, but through CSR, Institutional Ownership and Public Ownership has indirect effect on the Firm Value.]]>
<![CDATA[PENGARUH JENIS ROLE STRESS PADA KINERJA AUDITOR DENGAN BURNOUT SEBAGAI INTERVENING PADA KAP DI BALI ]]>
<![CDATA[Meita Trisnawati]]>;
<![CDATA[I Wayan Ramantha]]>;
<![CDATA[Maria M. Ratna Sari]]>
<![CDATA[ Buletin Studi Ekonomi VOL.22.NO.2. AGUSTUS 2017 (PP 113-261) ]]>
Publisher : <![CDATA[Buletin Studi Ekonomi ]]>
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<![CDATA[Auditor is profession with high level of stress that lead to burnout. The intention of this study is toobtain observed information of the effect of role conflict, role ambiguity and role overload on auditorperformance. To obtain empirical evidence of the effect of role conflict, role ambiguity and role overloadto burnout. To achieve observed information of the impact of burnout on auditor performance. Topersuade the capability of burnout in mediating the effect of role conflict, role ambiguity and roleoverload on auditor performance. The population of this research is all public accounting offices in BaliProvince. The sample is chosen by purposive sampling method with criteria of auditors with workingexperience at public accounting office at least one year and auditors who have done minimum one auditassignment. Data are analyzed using path analysis. The test outcome show that role conflict and roleambiguity have negative impact to auditor performance. Role conflict, role ambiguity and role overloadhave positive effect on burnout. Burnout is able to fully mediate the negative effect of role conflict, roleambiguity and role overload on auditor performance.Keywords: auditor performance, role conflict, role ambiguity, role overload and burnout]]>
<![CDATA[ANALISIS PREDIKTOR DELISTING TERBAIK (PERBANDINGAN ANTARA MODEL ZMIJEWSKI, MODEL ALTMAN, MODEL SPRINGATE ]]>
<![CDATA[Titis Puspitaningrum D.K]]>;
<![CDATA[Linda Purnamasari]]>
<![CDATA[ Buletin Studi Ekonomi VOL.21.NO.1.FEBRUARI.2016 (PP 1-114) ]]>
Publisher : <![CDATA[Buletin Studi Ekonomi ]]>
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<![CDATA[Abstrak: Analisis Prediktor Delisting Terbaik (Perbandingan Antara Model Zmijewski, Model Altman,Model Springate). Penelitian ini bertujuan untuk memberikan bukti empiris tentang beberapa modelkebangkrutan dalam memprediksi kebangkrutan serta memberikan predictor terbaik dalam memprediksikebangkrutan dari ketiga model tersebut. Dimana model tersebut adalah model zimjewski, Altman, danSpringate. Variabel yang diuji dalam penelitian ini adalah prediksi kebangkrutan yang dihitung dari skormasing-masing model sebagai variabel independen sedangkan yang menjadi variabel dependen adalahperusahaan delisted dan non-delisted. Populasi dan sampel penelitian ini adalah perusahaan manufakturtahun 2009-2013. Penelitian ini merupakan penelitian kuantitatif dimana alat analisis yang digunakanadalah uji regresi sederhana dengan SPSS versi 16. Hasil penelitian ini dapat menambah referensi tentangprediktor model kebangkrutan yang paling baik dan akurat dalam membuktikan prediksi kebangkrutan.Harapan untuk penelitian selanjutnya dapat mengembangkan model prediksi kebangkrutan denganmodel integrasi neuro-fuzzy. Kata Kunci : prediktor, kebangkrutan, model zmijewski, model altman, model springate]]>
<![CDATA[PENGARUH PERTUMBUHAN ASSET DAN VOLUME PENJUALAN TERHADAP STRUKTUR MODAL DAN PENAHANAN KAS ]]>
<![CDATA[Ida Bagus Pradnyana Manuaba]]>;
<![CDATA[I G B Wiksuana]]>;
<![CDATA[Ni Luh Putu Wiagustini]]>
<![CDATA[ Buletin Studi Ekonomi VOL.19.NO.2.AGUSTUS 2014.(PP 119-211) ]]>
Publisher : <![CDATA[Buletin Studi Ekonomi ]]>
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<![CDATA[The Influence Of Firm Growth And Sales Volume On Capital Structure And Cash Holding. This research is aimed to explain the influence of firm growth and sales volume on capital structure and cash holding in mining companies listed in Indonesia Stock Exchange from 2008 until 2011. Census method is used in this research. Researcher is using secondary data taken from Indonesia Capital Market Directory 2008-2012. The research hypothesis is tested by a path analysis. The result of this study shows that asset growth and sales volume has a positive and significant influence on capital structure, asset growth and sales volume has a positive and significant influence on cash holding, capital structure has a negative and significant influence on cash holding, capital structure is not able to mediate the influence of asset growth and sales volume on cash holding. Keywords: asset growth, sales volume, capital structure, cash holding]]>
<![CDATA[KETAHANAN EKONOMI MASYARAKAT BALI AGAKECAMATAN BANJAR KABUPATEN BULELENG ]]>
<![CDATA[I Gusti Made Dharma Hartawan]]>;
<![CDATA[I Made Suyana Utama]]>
<![CDATA[ Buletin Studi Ekonomi VOL.23.NO.2.AGUSTUS 2018 ]]>
Publisher : <![CDATA[Buletin Studi Ekonomi ]]>
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DOI: 10.24843/BSE.2018.v23.i02.p10
<![CDATA[Economic Resilience of Bali Aga Community of Banjar Sub-district of Buleleng Regency. Bali aga community on economic activity shows that they have traditional knowledge, skills and technology in using resources to survive. Therefore, the economic activity based on togetherness and kinship in the midst of market dynamics that tend to be individualistic becomes important to be maintained, which is analyzed with the comparative descriptive approach, where the documents and interviews as data collection techniques. Any results obtained are the economic concept of Tri Hita Karana concept is achieved by inserting Hindu ethical values, such as Karma Yoga, Tri Kaya Parisuda, and Artha Sastra into production, distribution and consumption activities, through sustainable local institutional effectiveness.]]>
<![CDATA[STRATEGI PENGENTASAN KEMISKINAN TERHADAP PENURUNAN RUMAH TANGGA MISKIN DI KOTA DENPASAR ]]>
<![CDATA[I Nengah Kartika]]>
<![CDATA[ Buletin Studi Ekonomi Vol 18, No. 1,Februari 2013. (PP 1-84) ]]>
Publisher : <![CDATA[Buletin Studi Ekonomi ]]>
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<![CDATA[According to a report published by Denpasar Government , the number of poor households (RTM) in Denpasar experienced a decline in 2010 compared with 2006. The problem is whether and how far the program / poverty reduction strategies defined and followed up by the Government of Denpasar. In this study, data were collected by interview and observation. The results showed that the number of RTM declined during 2007-2011, but still left some RTM of the total population of Denpasar. Most of the existing RTM welfare states because of government assistance in the form of goods, home improvement, scholarships, JKBM, or other assistance. Some aid programs can not be developed further by the recipient because of resource constraints.]]>
<![CDATA[PENGARUH PENDALAMAN FINANSIAL DAN KETERBUKAAN PERDAGANGAN TERHADAP PERTUMBUHAN EKONOMI PROVINSI BALI ]]>
<![CDATA[Made Wika Sanjaya]]>;
<![CDATA[I Wayan Sudirman]]>;
<![CDATA[I Gede Sudjana Budiasa]]>
<![CDATA[ Buletin Studi Ekonomi VOL.22.NO.1. FEBRUARI 2017 (PP 1-112) ]]>
Publisher : <![CDATA[Buletin Studi Ekonomi ]]>
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DOI: 10.24843/bse.2017.v22.i01.p08
<![CDATA[Economic growth is accompanied by support for the stability of the domestic economy is a target to be achieved by each country. To determine the interest rate policy is a form of financial repression which will impact on the deepening financial and trade openness as drivers of economic growth. This study aimed to determine the effect of financial deepening and trade openness on economic growth in Province of Bali. The results showed that the real interest rate is only positive and significant impact on the deepening of the savings in the short term and long term, but no significant effect on the deepening of credit and trade openness. Further deepening of credit and trade openness positive and significant impact on economic growth of Bali Province in the short term and long term, but deepening of deposits did not significantly affect the economic growth of the province of Bali.]]>
<![CDATA[ANALISIS PERCIEVED USED VALUE DAN PRICE VALUE KONSUMEN TERHADAP SEPEDA MOTOR DI KOTA SURAKARTA ]]>
<![CDATA[Muladi Wibowo]]>
<![CDATA[ Buletin Studi Ekonomi VOL.19.NO.1.FEBRUARI 2014.(PP 1-117) ]]>
Publisher : <![CDATA[Buletin Studi Ekonomi ]]>
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<![CDATA[Analysis used perceived value and consumer price value of motor vehicles in Surakarta. The objectives of this research are to know the behavior of consumers in Surakarta base on valuation percieved used value and percieved price value to the product of Honda, Yamaha and Suzuki. This research took place in the city of Surakarta.The data was collected using a questionnaire. The research sample are 204 respondents using cluster random sampling method in 51 villages. Data analysis methods used in the research were validity test, reliability test, percieved price value analysis, percieved used analysis. Percieved value analysis result shows that the price value factor and purchase price vehicle become the most important factor in the global dimension as the main price.Used percieved value analysis result shows that the aspect of durability (endurance) performance and service reliabilities as an important global dimension to the company.In general, performance based on PUV and PPV prominent factor of Honda, Suzuki and Yamaha vehicles are the aspects of performance, durabilty, aspects of the purchase price and maintenance costs. Keywords:price value, used value, Customer Satisfaction]]>
