bluuebunny/crossref_metadata_2025 huggingface dataset:
Authors: Purwaningsih Putu Ayu Velia , Suputra I Dewa Gede Dharma
Published: September 2018

The purpose of this study to determine the effect of auditor professionalism and dysfunctional behavior of auditors to audit quality with job satisfaction as a moderation variable at Public Accounting Firm in Bali.Penelitian conducted at Public Accounting Firm in Bali with nine offices in 2017 with the number of auditors as many as 74 people as sample through saturated sample method. Data collection was done by distributing questionnaires. 48 questionnaires were analyzed through moderation regression analysis (MRA). Based on the analysis result, professionalism variable had a significant positive effect on audit quality at Public Accounting Firm in Bali. Dysfunctional behavior of auditors has a significant negative effect on audit quality in Public Accounting Firm in Bali. Job satisfaction has a significant positive effect on audit quality at Public Accounting Firm in Bali. Job satisfaction moderates the positive influence of professionalism on audit quality at Public Accounting Firm in Bali. Job satisfaction moderates the negative effect of auditor dysfunctional behavior on audit quality at Public Accounting Firm in Bali.
Authors: Pradnyana Kadek Dwi Dharma , Dwiana Putra I Made Pande
Published: September 2018

Corporate value is a description of the company's performance. This study aims to know the effect of profitability to corporate value with Corporate Social Responsibility (CSR) as a moderating variable in manufacturing companies. This research was conducted by manufacturing companies that listed on the BEI in 2014-2016. The number of samples taken from 22 companies that produced 65 samples total. Data collection was done by non probability sampling method, especially purposive sampling method. Data analysis technique used Simple Linear Regression and Moderated Regression Analysis (MRA). Based on research results, it is known that profitability variable have positive effect to the firm value. The CSR variable strengthens the profitability effect on firm value. The presence of high CSR makes more investors believe that the company's performance in good condition, so that CSR becomes more valuable in the eyes of investors.

Keywords: profitability, Corporate Social Responsibility,Corporate Values
Pengaruh Profitabilitas, Likuiditas, Pertumbuhan Penjualan, dan Struktur Aktiva Pada Struktur Modal
Authors: Andayani Ida Ayu Kade Trisia , Suardana Ketut Alit
Published: September 2018

Tujuan dari penelitian ini adalah untuk memeroleh bukti empiris dari pengaruh profitabilitas, likuiditas, pertumbuhan penjualan, dan struktur aktiva pada struktur modal.Populasi dalam penelitian ini adalah seluruh perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) periode 2014-2016.Metode penentuan sampel yang digunakan dalam penelitian ini adalah pendekatan non-probability denganmenggunakan teknik purposive sampling .Sampel yang digunakan dalam penelitian ini sebanyak 34 perusahaan.Teknik analisis data yang digunakan dalam penelitian ini adalahanalisis regresi linier berganda. Berdasarkan hasil analisis ditemukan bahwa profitabilitas berpengaruh positif pada struktur modal, likuiditas tidak berpengaruh pada struktur modal, pertumbuhan penjualan tidak berpengaruh pada struktur modal, dan struktur aktiva tidak berpengaruh pada struktur modal.
Authors: Lestari Ni Luh Ketut Ayu Sathya , Latrini Made Yenni
Published: September 2018

Audit Delay is the length of time required by the auditor to complete the audit report, which will impact on the accuracy of information publication. The purpose of the study was to test and obtain empirical evidence of audit fee, client company size, size of public accounting firm, and auditor's opinion on audit delay. The research was conducted at a manufacturing company listed on the Indonesia Stock Exchange during the period 2014-2016. The number of samples taken as many as 63 companies by using purposive sampling method. Data analysis technique used is multiple linear regression. Based on the analysis results found that the size of the client company negatively affect audit delay.

Keywords: Audit Delay, Audit Fee, Size of Company Client, Size of Public Accountant Firm, Auditor Opinion
Respon Pasar Terhadap Pengumuman Akuisisi pada Perusahaan Pengakuisisi yang Terdaftar di BEI Tahun 2013-2017
Authors: Larasati Putri , Wirama Dewa Gede
Published: September 2018

Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai respon pasar terhadap pengumuman akuisisi. Apabila terdapat kandungan informasi dalam pengumuman akuisisi, investor akan bereaksi dan mengakibatkan perubahan harga saham. Respon pasar dalam penelitian ini diukur dengan abnormal return, yaitu selisih antara return ekspektasian dan return realisasi. Abnormal return dalam penelitian ini diestimasi dengan menggunakan market-adjusted model, yang menggunakan data IHSG sebagai perhitungan untuk mendapatkan return ekspektasi. Jenis penelitian yang digunakan adalah kuantitatif. Sampel ditentukan melalui metode non probability dengan teknik purposive sampling. Jumlah perusahaan yang digunakan dalam penelitian ini berjumlah 51 perusahaan yang melakukan akuisisi dan merupakan perusahaan publik yang listing di Bursa Efek Indonesia (BEI) periode 2013-2017. Penelitian ini menggunakan uji one sample t-test. Hasil dari penelitian ini menunjukkan bahwa tidak terdapat respon pasar terhadap pengumuman akuisisi pada perusahaan pengakuisisi. Hal ini dibuktikan dengan signifikansi CAR sebesar 0,458 yang lebih besar dari 0,05.

Kata Kunci:abnormal return, respon pasar, akuisisi
Authors: Gustiari Luh Ayu , Suprasto Herkulanus Bambang
Published: September 2018

Kepatuhan wajib pajak merupakan upaya wajib pajak dalam memenuhi kewajiban perpajakannya sehingga dapat meningkatkan penerimaan pajak. Penelitian ini bertujuan untuk mengetahui pengaruh sosialisasi perpajakan sebagai pemoderasi pengaruh kewajiban moral dan kualitas pelayanan pada kepatuhan wajib pajak kendaraan bermotor. Populasi dalam penelitian ini yakni seluruh wajib pajak kendaraan bermotor yang aktif di Kantor Bersama SAMSAT Kota Denpasar. Pengujian dalam penelitian ini menggunakan metode nonprobability sampling dengan teknik purposive sampling. Metode pengumpulan data melalui kuesioner yang disebar kepada 100 responden dan selanjutnya dianalisis menggunakan teknik analisis regresi linier berganda dan regresi moderasi. Hasil penelitian ini menunjukkan kewajiban moral, kualitas pelayanan berpengaruh positif pada kepatuhan wajib pajak kendaraan bermotor, sosialisasi perpajakan memerkuat pengaruh kualitas pelayanan pada kepatuhan wajib pajak kendaraan bermotor dan sosialisasi perpajakan tidak terbukti memoderasi pengaruh kewajiban moral pada kepatuhan wajib pajak kendaraan bermotor.

Kata kunci: kepatuhan wajib pajak, kewajiban moral, kualitas pelayanan, sosialisasi
Authors: Murni Ni Nyoman Novita Sari , Juliarsa Gede
Published: September 2018

The purpose of this study is to determine the effectiveness of accounting information systems with organizational culture as a variable mediation influence or not on employee performance by applying the model of Technology Acceptance Model (TAM) and Theory of Attitude and Behavior. This research takes place in LPD Abiansemal Sub-District. The number of samples taken as many as 102 people associated with the accounting information system, with sampling method used is nonprobability sampling method is purposive sampling. Data collection was done by distributing questionnaires to LPD in Abiansemal Sub-district. The analysis technique uses path analysis. The result of this research shows that the effectiveness variable of accounting information system has a positive effect and significantly influence to employee performance, effectiveness variable of accounting information system has positive influence and significant influence to organizational culture, organizational culture variable have positive effect and significant to employee performance. The results also indicate that organizational culture can mediate the effect of effectiveness of accounting information system on the performance of LPD employees of Abiansemal Sub-district.

Keywords:   Technology Acceptance Model, Theory of Attitude and Behavior, Effectiveness of Accounting Information System, Organizational Culture, Employee.
Authors: Apriani Ni Wayan Lia , Wirawati Ni Gusti Putu
Published: September 2018

This study aims to determine empirically the effect of asymmetry of information and the size of the company on income smoothing with good corporate governance as a moderating variable. This study was conducted on companies listed on the Indonesia Stock Exchange and included in the CGPI index rating during the observation period, ie 2010-2015. Methods of data collection using non-participant observation method. This research uses logistic analysis technique with interaction test. The results of data analysis in this study indicate that information asymmetry has a positive effect on income smoothing while firm size has a negative effect on income smoothing. Good corporate governance variables are not moderate the influence of information asymmetry on income smoothing. Good corporate governance is also unable to moderate the effect of firm size on income smoothing. This research can also be used as consideration of investor in making decision.

 

Keywords: income smoothing, information asymmetry, firm size and good corporate governance.
Pengaruh Kualitas Sumber Daya Manusia dan Sistem Pengendalian Intern pada Kualitas Laporan Keuangan Pemerintah Daerah
Authors: Trisnawati Ni Nyoman , Wiratmaja Dewa Nyoman
Published: September 2018

Tujuan dari penelitian ini adalah untuk memperoleh bukti empiris pengaruh kualitas sumber daya manusia dan sistem pengendalian intern pada kualitas laporan keuangan pemerintah daerah Kabupaten Gianyar. Penelitian ini menggunakan data primer yang diperoleh langsung dari responden dengan penyebaran kuesioner. Metode penentuan sampel yang digunakan dalam penelitian ini adalah pendekatan non-probability dengan menggunakan teknik purposive sampling. Sampel yang digunakan dalam penelitian ini sebanyak 33 OPD yang ada di Kabupaten Gianyar. Responden dari penelitian ini pegawai yang bekerja di sub bagian keuangan di Organisasi Perangkat Daerah (OPD) Kabupaten Gianyar yang berjumlah 95 responden. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linear berganda.

Hasil dari penelitian ini menunjukkan bahwa kualitas sumber daya manusia dan sistem pengendalian intern berpengaruh positif pada kualitas laporan keuangan pemerintah daerah. Hal tersebut membuktikan bahwa semakin baik kualitas sumber daya manusia dan sistem pengendalian intern maka akan semakin baik pula kualitas laporan keuangan pemerintah daerah.

Penelitian selanjutnya diharapkan dapat menggunakan populasi pada lokasi yang berbeda agar hasil penelitian dapat dibandingkan dengan peneliti sebelumnya. Penelitian selanjutnya juga diharapkan dapat mempertimbangkan variabel-variabel lain diluar penelitian ini.

Kata kunci: Kualitas sumber daya manusia, sistem pengendalian intern, kualitas laporan keuangan pemerintah daerah.
Authors: Puspitayani Ni Kadek Nandya , Suartana I Wayan
Published: September 2018

Penelitian ini bertujuan untuk mendapatkan bukti empiris mengenai pengaruh Profesionalisme, sifat Machiavellian, dan Komitmen Organisasi terhadap analisis efektivitas pemberian kredit. Penelitian ini dilakukan di PT. Bank Negara Indonesia (PERSERO), Tbk Wilayah Denpasar. Jumlah sampel yang digunakan sebanyak 31 orang dengan menggunakan non probability sampling dengan pendekatan sampling jenuh. Metode pengumpulan data dilakukan dengan metode survey menggunakan kuesioner. Teknik analisis data yang digunakan adalah analisis regresi linear berganda. Berdasarkan hasil penelitan, diketahui bahwa profesionalisme berpengaruh positif pada analisis efektivitas pemberian kredit. Sifat Machiavellian berpengaruh negative pada analisis efektivitas pemberian kredit, sedangkan komitmen organisasi berpengaruh positif pada analisis efektivitas pemberian kredit.

Kata Kunci: Profesionalisme, Sifat Machiavellian, Komitmen Organisasi, Analisis Efektivitas Pemberian Kredit
Authors: Anjani Nadya , Astika Ida  Bagus Putra
Published: September 2018

This study aims to obtain empirical evidence about the effect of variable disclosure of corporate social responsibility (CSR) on firm value as well as the effect of the liquidity variables as moderating variable in the relationship between the disclosure of corporate social responsibility (CSR) and firm value. CSR variables measured by the GRI guidelines G4, the variable firm value measured by Tobin's Q, while the liquidity variable is measured by calculating the current assets of each company. This type of research is quantitative. The sample is determined throughmethod non-probability withtechnique purposive sampling. The samples used in this study amounted to 31 companies that constitute the company winning the Indonesia Sustainability Reporting Award (ISRA) year from 2013 to 2016 and is a public company listed on the Indonesia Stock Exchange (BEI). This study uses Test Moderate Regression Analysis (MRA). The results of this study show that the disclosure of CSR significant positive effect on firm value and liquidity variables significant negative effect on the relationship between the disclosure of corporate social responsibility (CSR) in firm value, which means able to moderate liquidity to weaken the relationship disclosure of CSR in firm value.  

Keywords: Corporate Social Responsibility Disclosure, firm value, liquidity, Indonesia Sustainability Reporting Awards.
Authors: Pratiwi Putu Kiki Nadia , Suaryana I Gusti Ngurah Agung
Published: September 2018

The development of internet usage rate has become a trend for companies to implement corporate internet reporting. This study aims to provide empirical evidence about the influence of financial factors proxied by profitability and financial distress, then good corporate governance proxied by managerial ownership, the size of the board commisioners, and audit committee on the timeliness of corporate internet reporting with firm size as control variable. This research was conducted at a financial companies listed on Indonesia Stock Exchange 2016. The number of samples was 37 companies, which taken with purposive sampling technique. Based on the results of multiple linear regression analysis, it was found that profitability, financial distress, managerial ownership and audit committee have no effect on the timeliness of corporate internet reporting. The size of the board of commissioners and firm size have a positive effect on the timeliness of corporate internet reporting.

Keywords: Profitability, financial distress, good corporate governance, firm size, timeliness corporate internet reporting
Pengaruh Efektivitas Penggunaan Sistem Informasi Akuntansi, Budaya Kerja, dan Insentif terhadap Kinerja Karyawan
Authors: Widhawati Astri , Damayanthi I Gst. Ayu Eka
Published: September 2018

Keberlangsungan dan keberhasilan suatu perusahaan atau organisasi dapat dilihat dari kinerja yang dimiliki oleh karyawan. Perusahaan atau organisasi mengharapkan karyawan dapat menyelesaikan tugas dan menghasilkan informasi secara tepat waktu, akurat, dan reliable. Perusahaan harus memperhatikan faktor-faktor yang dapat mempengaruhi kinerja karyawan. Penelitian ini bertujuan untuk mengetahui pengaruh efektivitas penggunaan sistem informasi akuntansi, budaya kerja, dan insentif terhadap kinerja karyawan. Penelitian ini dilakukan pada Bank Perkreditan Rakyat (BPR) di Kota Denpasar. Teknik penentuan sampel yang digunakan dalam penelitian ini adalah teknik purposive sampling. Responden dalam penelitian ini bagian pengawas intern, bagian kredit dan marketing, bagian dana, dan bagian accounting. Pengumpulan data dilakukan dengan cara penyebaran kuesioner dan wawancara. Teknik analisis data yang digunakan adalah analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa efektivitas penggunaan sistem informasi akuntansi, budaya kerja, dan insentif berpengaruh positif dan signifikan terhadap kinerja karyawan pada BPR di Kota Denpasar.
Authors: Premananda Wayan Hari , Badera I Dewa Nyoman
Published: September 2018

An auditor says capable of producing a qualified auditing report if the auditor is able to maintain its independence. The purpose of research to know and prove empirically the influence of audit fees and audit tenure on auditor independence. Prove empirically the effect of audit fees, audit tenure and auditor independence on audit quality. Audit fees and audit tenure on audit quality through auditor independence. The research was conducted at the Public Service Office of Bali Province. The number of samples of 44 auditors is determined by saturated sample technique. Data analysis technique used is path analysis (path analysis). Based on the results of the analysis. Audit ownership on auditor independence. Audit fees. Audit ownership on a positive audit. Auditor independence is high performing on audit quality. The higher the auditor's independence, the higher the audit quality will be generated.
Pengaruh Partisipasi Penganggaran dan Komitmen Organisasi Terhadap Senjangan Anggaran Dengan Ketidakpastian Lingkungan Sebagai Variabel Moderasi
Authors: Brata I Made Putra Wirya , Dewi Luh Gede Krisna
Published: September 2018

ABSTRACT

Agency theory suggests the existence of budget slack practices influenced by the authorization of the principal to the manager to participate in the budget formulation process (budgetary participation) is often misused. The purpose of this study is to obtain empirical evidence regarding the influence of budgetary participation and organizational commitment to budgetary slack with environmental uncertainty as a moderating variable. This research was conducted on all star hotels located in Denpasar city in 2017. The sampling method using purposive sampling. The number of samples of this study are 14 hotels. Data analysis technique used is Moderated Regression Analysis (MRA). Based on the test results, it can be concluded that budgetary participation has a positive effect on budgetary gaps, organizational commitment negatively affect the budget gap, environmental uncertainties strengthen the relationship of budget participation against budget slack is rejected, environmental uncertainty weakens organizational commitment relationship to budget slack is accepted.

             Keywords: Budget slack, Budgetary participation, Organizational commitment, Environmental Uncertainty
REAKSI PASAR MODAL INDONESIA TERHADAP PENGUMUMAN KEMENANGAN DONALD TRUMP DALAM PILPRES AMERIKA SERIKAT 2016
Authors: Kusumayanti Kadek Ria , Suarjaya Anak Agung Gede
Published: September 2018

Penelitian ini bertujuan untuk mengetahui ada tidaknya abnormal return setelah peristiwa pengumuman kemenangan Donald Trump, dalam Pemilu Presiden Amerika Serikat 2016 pada saham LQ-45. Penelitian ini menggunakan pendekatan event study, yaitu pendekatan yang digunakan untuk menguji efisiensi pasar bentuk setengah kuat. Sampel yang digunakan dalam penelitian ini adalah  perusahaan yang terdaftar pada indeks LQ-45. Expected return dalam penelitian ini dihitung menggunakan market-adjusted model. Berdasarkan hasil uji-t ditemukan bahwa peristiwa pengumuman kemenangan Donald Trump dalam Pilpres Amerika Serikat 2016 menimbulkan reaksi pasar. Reaksi pasar dapat dilihat dari adanya abnormal return signifikan, yaitu pada H+1, H+3, H+4 dan H+5. Ditemukannya abnormal return signifikan pada H+3, H+4 dan H+5 berarti bahwa pasar tidak efisien karena reaksi terjadi berkepanjangan.

Kata Kunci : reaksi pasar, efisiensi pasar bentuk setengah kuat, peristiwa politik.
PERAN BRAND AWARENESS MEMEDIASI PENGARUH IKLAN TERHADAP NIAT BELI (STUDI PADA PRODUK PASTA GIGI MEREK SENSODYNE DI KOTA DENPASAR)
Authors: Dewi Vidya Chandra , Sulistyawati Eka
Published: September 2018

The low public awareness in dealing with sensitive dental problems by using sensitive dentifrice-specific toothpaste products such as the Sensodyne brand makes low purchasing intentions for these products. Purchase intention on a product can be improved by taking into consideration factors that can drive the purchase intention. The purpose of this study is to explain the role of brand awareness in mediating the effect of advertising on purchase intentions. The location of the study was held in Denpasar City involving 150 respondents with the method used is purposive sampling. This method was chosen because it is not known exactly the number of population. Data collection was done through questionnaires. Path analysis technique and sobel test were selected in analyzing data. The results of the study found that advertising has a positive and significant impact on brand awareness. Advertising has a positive and significant impact on purchase intention. Brand awareness has a positive and significant impact on purchase intention. Brand awareness mediates the effect of advertising on purchase intention. Sensodyne parties are expected to maintain and even improve the quality of advertising, so it can cause purchase intention to consumers through high brand awareness level.
PERAN BRAND IMAGE MEMEDIASI PENGARUH WORD OF MOUTH TERHADAP PURCHASE INTENTION (STUDI PADA PRODUK MIE SAMYANG HOT SPICY CHICKEN DI KOTA DENPASAR)
Authors: Dewi Ayu Indra , Ardani I Gusti Agung Ketut Sri
Published: September 2018

The purpose of this study is to determine the role of brand image in the influence of word of mouth on purchase intention. This research is conducted in Denpasar City with a total sample of 110 respondents. The criteria of respondents are measured using the purposive sampling technique. The criteria of respondents involved is they have never bought Samyang Hot Spicy Chicken noodle product before. The data collection is conducted by distributing questionnaires which is tested using the validity test and reliability test. The data analysis technique used in this research is the path analysis technique and the Solimun theory. The result attained in this research shows that brand image, as a variable which mediates the influence of word of mouth on purchase intention, is therefore a partial mediator variable. This result proves that brand image is capable of being a mediator variable in the influence of word of mouth on purchase intention
PERAN PROFITABILITAS DALAM MEMEDIASI PENGARUH TINGKAT SUKU BUNGA DAN LEVERAGE TERHADAP RETURN SAHAM
Authors: Aditya I Gusti Ngurah Wira , Badjra Ida Bagus
Published: September 2018

Penelitian ini bertujuan untuk menganalisis pengaruh tingkat suku bunga terhadap profitabilitas, pengaruh leverage terhadap profitabilitas, pengaruh tingkat suku bunga terhadap return saham, pengaruh leverage terhadap return saham, pengaruh profitabilitas terhadap return saham, pengaruh tingkat suku bunga terhadap return saham melalui profitabilitas, pengaruh leverage terhadap return saham melalui profitabilitas. Penelitian ini dilakukan di perusahaan sub sektor konstruksi bangunan yang terdaftar di BEI dengan populasi 13 perusahaan dan sampel 7 perusahaan dengan metode purposive sampling. Teknik analisis data menggunakan analisis jalur dan uji sobel. Berdasarkan hasil analisis ditemukan bahwa tingkat suku bunga berpengaruh positif signifikan terhadap profitabilitas, leverage berpengaruh positif signifikan terhadap profitabilitas, tingkat suku bunga berpengaruh positif signifikan terhadap return saham, leverage berpengaruh positif signifikan terhadap return saham, profitabilitas berpengaruh positif tidak signifikan terhadap return saham, profitabilitas secara signifikan tidak mampu memediasi pengaruh tingkat suku bunga terhadap return saham, dan profitabilitas secara signifikan tidak mampu memediasi pengaruh leverage terhadap return saham.
PENGARUH NPL, LIKUIDITAS, DAN RENTABILITAS TERHADAP CAR PADA BPR KONVENSIONAL SKALA NASIONAL DI INDONESIA
Authors: Putri Ni Putu Sinta Wira , Dana I Made
Published: September 2018

Penelitian ini dilakukan untuk menganalisis pengaruh Non Performing Loan (NPL), Loan to Deposit Rasio (LDR), Return on Equity (ROE), dan Return on Assets (ROA)terhadap Capital Adequacy Ratio (CAR) secara parsial pada BPR Konvensional skala Nasional di Indonesia periode November 2014 – 2016. Metode pengumpulan data yang digunakan adalah observasi non partisipan. Sumber data dalam penelitian ini ialah data sekunder yang diakses di web resmi Bank Indonesia (BI). Teknik analisis datayang digunakan ialah regresi linier berganda yang diolah dengan program SPSS dengan teknik penentuan sampel sensus. Penelitian ini menemukan hasil bahwa NPL dan ROA berpengaruh positif signifikan terhadap CAR. LDR berpengaruh positif namun tidak signifikan terhadap CAR, serta ROE berpengaruh negatif signifikan terhadap CAR.
ANTESEDEN KEPUASAN PELANGGAN DAN DAMPAKNYA PADA NIAT PEMBELIAN ULANG
Authors: Raihana Zhafira , Setiawan Putu Yudi
Published: September 2018

In this era, one of the business opportunity is cafe business. This study aims to explain the effect of store atmosphere, service quality, and customer satisfaction on repurchase intentions, and the role of customer satisfaction mediates the influence of store atmosphere and service quality on repurchase intentions. The research was conducted at The Night Market Cafe & Co Working in Denpasar, using 150 respondents and data analysis techniques in the form of Path Analysis. The results of this study indicate that the store atmosphere and service quality have a positive and significant impact on customer satisfaction. The atmosphere and quality of service have a positive and significant influence on repurchase intention. Customer satisfaction has a positive and significant impact on repurchase intentions. In addition, the results of this study also show that customer satisfaction is able to mediate the effect of store atmosphere and service quality on repurchase intention at The Night Market Cafe & Co Working.

Keywords: shop atmosphere, service quality, customer satisfaction, repurchase intention
PENGARUH PENILAIAN KINERJA, PENGALAMAN KERJA, DAN PELATIHAN TERHADAP PENGEMBANGAN KARIR KARYAWAN
Authors: Suadnyana I Kadek , Supartha I Wayan Gede
Published: September 2018

Pengembangan karir adalah proses peningkatan kemampuan, jabatan, maupun tanggung jawab . Tujuan penelitian ini adalah untuk mengetahui pengaruh penilaian kinerja, pengalaman kerja, pelatihan terhadap pengembangan karir. Penelitian ini dilakukan di Bali Masari Villas and SPA. Jumlah sampel sebanyak 47 orang dengan menggunakan metode stratified random sampling. Pengumpulan data dilakukan melalui wawancara dan kuisioner. Teknik analisis yang digunakan adalah analisis regresi linear berganda. Hasil analisis menemukan bahwa variabel bebas dalam penelitian berpengaruh positif dan signifikan terhadap variabel terikat.

Kata kunci: Penilaian Kinerja, Pengalaman Kerja, Pelatihan, Pengembangan Karir
PENGARUH PROFITABILITAS DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN DENGAN STRUKTUR MODAL SEBAGAI PEMEDIASI
Authors: Musabbihan Nelly Agustina , Purnawati Ni Ketut
Published: September 2018

Firm value is the price that potential buyers are willing to pay when a company is sold. The value of this company is very important because it is a reflection of the company's performance that shows the prospects of the company in the future which is also a indicator of market valuation of the company as a whole. The purpose of this study is to determine the effect of profitability and dividend policy on firm value with capital structure as mediator. This research was conducted at Property and Real Estate Company listed on BEI. The number of samples taken as many as 14 companies from 42 companies listed during the period 2012-2016 with purposive sampling method. The analysis technique used is path analysis. Based on the results of the analysis found that profitability has a significant positive effect on capital structure, dividend policy has no significant positive effect on capital structure, profitability, dividend policy, and capital structure have a significant positive effect on firm value, and capital structure able to mediate between the effect of profitability on firm value but can not mediate the effect of dividend policy on firm value.

Keywords: Profitability, dividend policy, capital structure, firm value
Authors: Mahadi Putra I Gede Edi Sastrawan , Indrawati Ayu Desi
Published: September 2018

ABSTRACT

 

Organizational commitment is the desire of organization members to stay in the organization and become an important factor that contributes towards the goals of the organization. The aim of this researchmis to determine the influence of organizational justice on work satisfaction and organizational commitment in Rama Phala Hotel Ubud. This research is conducted on Rama Phala Hotel Ubud. The population in this research is all of the employees in Rama Phala Hotel Ubud. The total population sampling method is used, which results in a total of 51 sample. The data collection method is conducted by interviews and distributing questionnaires. The analysis technique utilized is the path analysis. In this research, the sobel test is used to detect the mediating variable, which is work satisfaction. The research result shows that organizational justice has positive and significant influence on work satisfaction. Work satisfaction has positive and significant influence on organizational commitment. Furthermore, work satisfaction is accepted as an intervening variable in mediating the influence of organizational justice on organizational commitment.

 

Keywords: organizational justice, work satisfaction, organizational commitment
PERAN CUSTOMER SATISFACTION MEMEDIASI PERCEIVED EASE OF USE DAN PERCEIVED ENJOYMENT TERHADAP REPURCHASE INTENTION
Authors: Oktarini Made Ayu Swari , Wardana I Made
Published: September 2018

This study was conducted on the Traveloka user on Denpasar City with 120 total of samples. Data collection with questionnaire. The data result from questionnaire tested for validity and reliability. Furthermore, another data analyzed using Confirmatory Factor Analysis (CFA), path analysis and Sobel test. This research show that perceived ease of use and perceived enjoyment have positive and significant impact on customer satisfaction. Perceived ease of use, perceived enjoyment and customer satisfaction have positive and significant impact on repurchase intention.This research show that customer satisfaction significantly mediating perceived ease of use and perceived enjoyment toward repurchase intention on Traveloka website in Denpasar City.

Keyword: perceived ease of use, perceived enjoyment, customer satisfaction, repurchase intention.
PENGARUH VARIABEL MIKRO DAN MAKRO EKONOMI TERHADAP RETURN SAHAM
Authors: Andyani Kadek Windi , Mustanda I Ketut
Published: September 2018

ABSTRAK

Penelitian ini bertujuan untuk menjelaskan pengaruh signifikan dari CR, DER, ROE, TATO, EPS, suku bunga, inflasi, dan nilai kurs terhadap return saham. Penelitian ini dilakukan pada perusahaan sektor food and beverage di Bursa Efek Indonesia (BEI) periode 2012-2016. Jenis data yang digunakan adalah data kuantitatif bersumber dari situs resmi Bursa Efek Indonesia (BEI) dan Bank Indonesia (BI). Jumlah sampel sebanyak 12 perusahaan yang memenuhi kriteria penelitian dengan menggunakan metode purposive sampling. Pengumpulan data menggunakan metode observasi non participan terhadap dokumen berupa laporan keuangan tahunan perusahaan, suku bunga, inflasi dan nilai kurs selama periode 2012-2016. Teknik analisis data yang digunakan adalah analisis regresi linier berganda. Berdasarkan hasil analisis ditemukan bahwa CR, DER memiliki pengaruh negatif dan tidak signifikan terhadap return saham, ROE memiliki pengaruh positif dan signifikan terhadap return saham, TATO, EPS, suku bunga memiliki pengaruh positif dan tidak signifikan terhadap return saham, inflasi, nilai kurs memiliki pengaruh negatif dan signifikan terhadap return saham.

 

Kata kunci: cr, der, roe, tato, eps, suku bunga, inflasi, nilai kurs, return saham.
PENGARUH EPS, PER, CR DAN ROE TERHADAP HARGA SAHAM DI BURSA EFEK INDONESIA
Authors: Rahmadewi Pande Widya , Abundanti Nyoman
Published: September 2018

The stock price is determined by the supply and demand of the stock itself. The more people who buy the stock then the stock price tends to move up and on the contrary more and more people are selling the stock then the stock price tends to move down. The purpose of this study is to analyze the significance of EPS, PER, CR, and ROE effects on stock prices. This research was conducted at Automotive Company and Component which listed in Indonesia Stock Exchange (BEI) period 2012-2016. The number of samples of this study is 12 companies, with saturated sampling method that is all the population sampled. Data collection was done by non participant observation method. Based on the analysis results found that EPS, PER, CR, and ROE simultaneously have a significant effect on stock prices. Partially, PER has positive and significant influence to stock price, it shows that investors pay attention to PER in order to make a divestment. The higher the PER will be the higher the investor's interest in investing in the company, so the stock price will go up. While the partial EPS, CR, and ROE have a negative effect on stock prices this shows that investors do not see EPS, CR, and ROE as a decision to buy shares.
PENGARUH TINGKAT PERTUMBUHAN TERHADAP NILAI PERUSAHAAN DENGAN STRUKTUR MODAL SEBAGAI VARIABEL MODERASI
Authors: Widayanthi Ni Made Dewi Gita , Sudiartha Gede Merta
Published: September 2018

The purpose of this study is to determine the effect of growth rate on the value of the company as well as knowing the ability of capital structure in moderating the influence of growth rate to the value of the company. This study was conducted at an insurance company listed on the Indonesia Stock Exchange. The approach used in this research is causality approach. The population in this study are all insurance companies listed on the Indonesia Stock Exchange period 2011-2014, amounting to 11 companies, the sample collection is done by purposive sampling technique with a sample of 6 companies. Analysis technique in this research is moderate regression analysis (MRA). The result of classical and simultaneous assumption test shows that the regression model used is appropriate and the independent variable and the moderating variable have an effect on the company value. The result of research by using moderation regression analysis showed that growth rate had negative effect to company value. Capital structure is able to moderate by weakening the negative effect of growth rate on firm value.

Keywords: company value, growth rate, capital structure.
Authors: Martiani Ni Made Ayu , Purbawangsa Ida Bagus Anom
Published: September 2018

Profitability is a company's ability to earn profits in relation to sales, total assets and own capital. Profitability ratios also illustrate the company's ability in capital management to be effective and efficient. Various studies have been conducted to determine the factors that affect profitability and obtained various results. Based on this research, this study aims to determine the role of institutional ownership in moderating the effects of leverage, liquidity, and activity on profitability. This research analyzes consumer goods companies listed on Indonesia Stock Exchange (BEI) during 2012-2016. Determination of sample selection in this study is to use the census technique so that obtained sample of 34 samples. Moderated Regression Analysis (MRA) is used in this study as a data analysis technique. Based on the results of data analysis, debt to asset ratio has a significant negative effect on ROA. Inventory turnover has a significant positive effect on ROA. Furthermore, current ratio has no significant effect on ROA. Institutional ownership is able to moderate the influence of debt to asset ratio, current ratio and inventory turnover to ROA.

Keyword:leverage, liquidity, activity, institutional ownership, profitability
PENGARUH KEPEMIMPINAN TRANSFORMASIONAL, MOTIVASI DAN KEPUASAN KERJA TERHADAP KOMITMEN ORGANISASIONAL
Authors: Suadnyani Desak Made Lingga , Netra I Gusti Salit Ketut
Published: September 2018

The purpose of this study was to analyze the effect of transformational leadership, motivation and job satisfaction on organizational commitment at Wyndham Garden Hotels Kuta Village Badung Regency. Data type has been used in this study that are quantitative and qualitative. Data has been used in this study are primary that get directly through fill of questioner by respondents. Population in this study is all employee in Wyndham Garden Hotels Kuta Village Badung Regency by number of 108 people. From the result shows that transformational leadership have been positive and significant toward organizational commitment at Wyndham Garden Hotels Kuta Village Badung Regency. Motivation have been positive and significant toward organizational commitment at Wyndham Garden Hotels Kuta Village Badung Regency. Job satisfaction have been positive and significant toward organizational commitment at Wyndham Garden Hotels Kuta Village Badung Regency.

 

Keywords: transformational leadership, motivation, job satisfaction
ANALISIS PERBANDINGAN KINERJA KEUANGAN PERUSAHAAN SEBELUM DAN SESUDAH AKUISISI
Authors: Dewi Putu Yulia Kumalasari , Suryantini Ni Putu Santi
Published: September 2018

Financial performance is a reflection of the financial condition of a company. The purpose of this study is to determine the significance of differences in corporate financial performance before and after the acquisition of mining acquisition companies in the BEI period 2011-2013 by analyzing financial performance one year before and one year after acquisition. The method of determining the sample is the census that the entire population is used as a sample which is obtained by 5 acquirer companies. The analysis technique used is paired t-test (Pair-Sample T-test). Based on the results of the analysis found that financial performance measured by five financial ratios of CR, ROA, DER, TATO, PER that did not differ significantly after acquisition compared to before acquisition. The acquisition strategy has not been fully achieved due to the condition of financial performance after the acquisition has not increased. The motive of the acquisition is not economic but non-economic. The acquirer company which to achieve success, must make preparations by looking at the conditions of the company to be taken over.
PERSEPSI NILAI PELANGGAN MEMEDIASI PENGARUH KEPERCAYAAN MEREK DAN KUALITAS LAYANAN TERHADAP LOYALITAS PELANGGAN BERBELANJA ONLINE (STUDI KASUS PADA ZALORA ONLINE SHOP)
Authors: Ayu Dicka Puspita , Sulistyawati Eka
Published: September 2018

ABSTRACT

The purpose of this study is the role of customer value perception mediate brand trust and quality of service on customer loyalty online shopping (case study on Zalora Online shop). This research was conducted in Zalora Online shop with analytical data path analysis technique. The number of samples obtained by using non-probability sampling method is 150 respondents.

Based on the results of the analysis can be known brand trust has a significant positive effect on customer loyalty. Quality of service has a significant positive effect on customer loyalty. Brand trust has a significant positive effect on the perception of customer value. Quality of service has a significant positive effect on the perception of customer value. The perception of customer value has a significant positive effect on customer loyalty. Customer value perceptions mediate the positive impact of brand trust and service quality on customer loyalty shopping at Zalora Online shop.

 

Keywords: Customer value, brand trust, service quality, customer loyalty
PENGARUH CAPITAL ADEQUACY RATIO, NON PERFORMING LOAN, LOAN TO DEPOSIT RATIO TERHADAP RETURN ON ASSET
Authors: Ambarawati I Gusti Ayu Dwi , Abundanti Nyoman
Published: September 2018

Kinerja bank dapat diukur dengan return on asset. Return on asset dapat digunakan untuk mengukur efektivitas suatu perusahaan dalam mencapai keuntungan dengan memanfaatkan aktiva yang dimiliki. Penelitian ini bertujuan untuk mengetahui pengaruh capital adequacy ratio, non performing loan, loan to deposit ratio terhadap return on asset. Penelitian ini dilakukan pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2014 – 2016. Sampel ditentukan dengan menggunakan teknik purposive sampling dan jumlah sampel terpilih adalah 34 bank. Pengumpulan data dilakukan dengan metode observasi non partisipan. Teknik analisis data yang digunakan adalah regresi linear berganda. Hasil analisis penelitian ini menunjukkan bahwa capital adequacy ratio berpengaruh positif dan signifikan terhadap return on asset. Non performing loan berpengaruh negatif dan signifikan terhadap return on asset. Loan to deposit ratio berpengaruh positif dan signfikan terhadap return on asset

Kata kunci: Return On Asset, Capital Adequacy Ratio, Non Performing Loan, Loan To Deposit Ratio.
PERAN KEPERCAYAAN MEMEDIASI CITRA MEREK TERHADAP NIAT BELI PADA PRODUK SMARTPHONE SAMSUNG DI KOTA DENPASAR
Authors: Putri Luh Gede Dian anggara , Sukaatmadja I Putu Gde
Published: September 2018

Perkembangan teknologi di era globalisasi membawa banyak perubahan, ditandai dengan hadirnya smartphone. Salah satu merek yang beredar di pasar Indonesia adalah Smartphone Samsung. Penelitian ini bertujuan untuk menjelaskan pengaruh citra merek dan kepercayaan terhadap niat beli, serta peran kepercayaan memediasi pengaruh citra merek terhadap niat beli smartphone Samsung di Kota Denpasar. Ukuran sampel sebanyak 110 orang. Data diperoleh dengan melakukan penyebaran kuesioner menggunakan skala Likert. Penelitian ini menggunakan teknik analisis jalur serta uji sobel. Hasil dari penelitian ini menunjukkan bahwa citra merek berpengaruh positif signifikan terhadap niat beli. Citra merek berpengaruh positif signifikan terhadap kepercayaan. Kepercayaan berpengaruh positif signifikan terhadap niat beli. Hasil menunjukkan kepercayaan secara positif serta signifikan dapat memediasi pengaruh citra merek terhadap niat beli.
PENGARUH DURASI, KONVEKSITAS DAN INFLASI TERHADAP HARGA OBLIGASI KORPORASI DI BURSA EFEK INDONESIA
Authors: Astari Ni Putu Rika Puspa , Badjra Ida Bagus
Published: September 2018

Obligasi korporasi merupakan surat hutang yang dikeluarkan oleh perusahaan. Harga obligasi kororasi bersifat fluktuatif dan dipengaruhi oleh beragam faktor internal dan eksternal dari obligasi itu sendiri. Penelitian ini bertujuan untuk mengetahui pengaruh durasi, konveksitas dan inflasi terhadap harga obligasi korporasi di Bursa Efek Indonesia (BEI) periode 2014-2016. Data sekunder yang digunakan dalam penelitian ini diperoleh melalui laman resmi Indonesia Bond Pricing Agency (IBPA), Bank Indonesia (BI), The Indonesia Capital Market Institute (TICMI) dan PT. Kustodian Sentral Efek Jakarta (PT. KSEI). Sampel berjumlah 36 obligasi yang ditentukan menggunakan metode purposive sampling dan dianalisis menggunakan teknik analisis regresi linier berganda. Hasil analisis menunjukkan bahwa durasi berpengaruh positif signifikan terhadap harga obligasi. Konveksitas berpengaruh negatif dan tidak signifikan terhadap harga obligasi. Inflasi berpengaruh positif dan tidak signifikan terhadap harga obligasi. Implikasi penelitian ini adalah investor dapat menggunakan durasi untuk mengukur sensitivitas harga obligasi terhadap perubahan suku bunga.

Kata kunci: durasi, konveksitas, inflasi, harga obligasi
Authors: Susila I Gede Adnya , Suparna Gede
Published: September 2018

Performance is a success or failure of an organization in performing their tasks and main functions to realize their vision, missions, goals and objectives. An organization must consider the factors that influence the performance of their organization. The aim of this research is to determine role of cost leadership strategy in mediating the influence of market orientation and entrepreneurship orientation on performance of Small and Medium Enterprises (SMEs). This research is conducted on Laundry SMEs in Denpasar City. Sample is 160 laundry SMEs, determined by using the probability sampling method. Data collection is conducted by utilizing questionnaires. The analysis technique used is the Structural Equation Modeling (SEM). Analysis result shows that market orientation and entrepreneurship orientation has a positive and significant influence on cost leadership strategy. Market orientation, entrepreneurship orientation, and cost leadership strategy has positive and significant influence on performance of SMEs. Cost leadership strategy is capable of mediating the influence of market orientation and entrepreneurship orientation on the performance of laundry SMEs in Denpasar City.

Keywords:  cost leadership strategy, market orientation, entrepreneurship orientation, SME performance
PENGARUH KOMITMEN ORGANISASIONAL, KEPUASAN KERJA DAN BUDAYA ORGANISASIONAL TERHADAP OCB KARYAWAN PADA TAMAN WANA VILLA AND SPA DI MELAYA, JEMBRANA
Authors: Darmawan Kadek Andi , Satrya I Gusti Bagus Honor
Published: September 2018

Tujuan dari penelitian ini adalah untuk menganalisis pengaruh komitmen organisasional, kepuasan kerja dan budaya organisasional terhadap OCB. Jumlah populasi pada penelitian ini sebanyak 41 orang dan sampelnya sejumlah populasi yang ada yaitu 41 orang dengan menggunakan tehnik sampling jenuh. Teknik analisis data yang digunakan adalah analisis regresi linier berganda, uji F dan uji t. Pengumpulan data dilakukan melalui kuesioner dan wawancara. Berdasarkan hasil analisis ditemukan bahwa komitmen organisasional, kepuasan kerja dan budaya organisasional berpengaruh positif dan signifikan terhadap OCB. Hal ini menunjukan bahwa semakin tinggi komitmen organisasional, semakin baik kepuasan kerja, dan semakin kuat budaya organisasional maka akan semakin tinggi pula OCB karyawan.
PENGARUH PENDAPATAN DAERAH TERHADAP PERTUMBUHAN EKONOMI DI WILAYAH SARBAGITA PROVINSI BALI
Authors: Kusumawati Lily , Wiksuana I Gusti Bagus
Published: September 2018

The purpose of this research is to know the effect of Pendapatan Asli Daerah (PAD), Dana Alokasi Umum (DAU), Special Allocation Fund (DAK) and Profit Sharing Fund (DBH) to economic growth in Sarbagita area of ??Bali Province. This research was conducted in Sarbagita area of ??Bali Province using saturated sampling method in determining samples with population and sample are Denpasar City, Badung, Gianyar and Tabanan regencies in 2012 - 2016. Data collection was done through nonparticipant observation technique. Data analysis was done using descriptive analysis and multiple linear regression. Based on the results of research requires that Pendapatan Asli Daerah (PAD) and Special Allocation Fund (DAK) have a positive effect on economic growth in Sarbagita area of ??Bali Province. While the General Allocation Fund (DAU) and DBH (Fund DBH) negatively affect the economic growth in the Sarbagita area of ??Bali Province
PERAN KEPERCAYAAN MEMEDIASI PERSEPSI RISIKO TERHADAP NIAT MENGGUNAKAN MANDIRI MOBILE BANKING DI KOTA DENPASAR
Authors: Jayantari Ida Ayu Agung Upadianti , Seminari Ni Ketut
Published: September 2018

Persepsi risiko merupakan faktor yang berpengaruh dalam adanya niat seseorang untuk menggunakan suatu produk. Perusahaan harus memperhatikan faktor faktor yang dapat memperkecil persepsi risiko tersebut, salah satunya adalah kepercayaan. Penelitian ini ingin menjelaskan peran kepercayaan dalam memediasi persepsi risiko terhadap niat menggunakan. Penelitian ini dilakukan di Kota Denpasar dengan melibatkan 100 responden. Metode pengumpulan data yang digunakan yaitu purposive sampling. Pengumpulan data dilakukan dengan menyebarkan kuesioner. Selanjutnya, data dari hasil pengumpulan kuesioner diolah dengan menggunakan uji validitas, dan uji reliabilitas untuk mengetahui kelayakan dan konsistensi indikator dalam kuesioner tersebut. Selain itu, dilakukan uji lain yaitu analisis jalur (path analysis) dan Teori Solimun. Hasil penelitian ditemukan bahwa persepsi risiko berpengaruh negatif dan signifikan terhadap niat menggunakan. Sementara kepercayaan berpengaruh positif dan signifikan terhadap niat menggunakan. Sehingga dapat dikatakan bahwa untuk meningkatkan niat menggunakan dapat dilakukan dengan meminimalisasi persepsi risiko dan menumbuhkan kepercayaan.