bluuebunny/crossref_metadata_2025 huggingface dataset:
PENGARUH KEPEMIMPINAN, PEMBERDAYAAN DAN MOTIVASI TERHADAP KINERJA PEGAWAI NEGERI SIPIL DI LINGKUNGAN DIREKTORAT PENELITIAN DAN PENGEMBANGAN PADA KEMENTERIAN PEKERJAAN UMUM TIMOR LESTE
Authors: Das Dores de Jesus Ladislau Maria
Published: September 2019

Kepemimpinan memegang peranan penting dalam suatu organisasi. Pemimpin adalah motor pengerak utama dalam organisasi agar semua tujuan, visi dan misi organisasi bisa tercapai. Untuk mencapai semuanya itu organisasi perlu memperhatikan upaya pemberdayaan karyawan agar bisa berkontribusi secara maksimal kepada organisasi yaitu melalui pelatihan kepada karyawan, memberikan kesempatan kepada karyawan untuk lebih berpartisipasi dalam pembuatan kebijakan serta memberikan sumber daya yang mencukupi agar karyawan bisa bekerja secara maksimal. Motivasi adalah daya penggerak tingkah laku. Agar karyawan bisa termotivasi untuk bekerja lebih optimal dan memberikan seluruh daya upayanya kepada organisasi maka karyawan perlu didukung dengan memberikan perhatian kepada kebutuhan karyawan. Kebutuhan tersebut bisa dalam bentuk financial maupun non financial.

            Populasi dalam penelitian ini adalah semua pegawai negeri di kantor Direktorat Penelitian dan Pengembangan Kementerian Pekerjaan Umum Timor Leste. Metode penentuan sampel yang digunakan adalah metode sensus dan jumlah sampel sebanyak 36 orang. Pengujian hipotesis penelitian menggunakan  analisis regresi linier berganda dengan program pengola data yaitu SPSS versi 13.0.

            Hasil penelitian ini menunjukan bahwa : (1) Kepemimpinan berpengaruh positif dan signifikan terhadap kinerja pegawai (2) Pemberdayaan berpengaruh positif dan signifikan  terhadap Kinerja Pegawai (3) Motivasi berpengaruh positif dan signifikan terhadap Kinerja Pegawai.

            Dalam penelitian ini banyak keterbatasan dan apabila akan dilakukan replikasi dimasa datang diharapkan menambah jumlah populasi, obyeknya tidak satu institusi (lebih majemuk), dan sampelnya para karyawan tanpa melihat Jenjang atau strata , dan dimungkinkan ditambah variabel lain yang ada kaitannya dengan tema tersebut.
PENGARUH KUALITAS PELAYANAN TERHADAP KEPUASAN DAN LOYALITAS NASABAH BANCO NACIONAL COMERCIO TIMOR LESTE (BNCTL)
Authors: De Jesus Boavida Artur Avila
Published: September 2019

The purpose of this research to explain the influence of the quality of service for customer satisfaction and loyalty .Of respondents used as many as 120 with the sample collection technique using a purposive the sampling method and criteria for 1 years to customers .Linear regression analysis of data using techniques and was presented with the application of double spss .Test the validity of an instrument of free and variable variable bound having a correlation coefficient with a value above 0.30 positive .The results of konformatori variable quality of services , satisfaction and loyalty of customers have known that all indicators of loading up 0.60 factor

         Based on the results of the coefficients determinan 45.48 % capable of being explained this model and the rest 54.51 influenced by other factors .The results of the testing of hypotheses service quality influential significantly to satisfaction .The quality of service influential significantly to customer loyalty and satisfaction influential significantly to customer loyalty .

         Based on the discussion of the results of research and the need of advice given to improvements in the dimensions of quality of services especially physical evidence that is the facility as a means to do financial transaction as well as the dimensions of resources in the delivery of tangap clear information to meet the expectations so that customers remain loyal in using the product and is still conducting financial transactions .
KEMAMPUAN PERGANTIAN AUDITOR DAN PRIOR OPINION MEMODERASI PENGARUH POTENSI FINANCIAL DISTRESS TERHADAP OPINI GOING CONCERN
Authors: Putri Putu Yudha Asteria , Astika Ida Bagus Putra , Wirakusuma Made Gede
Published: September 2019

This study aimed to get empirical evidence the auditor's ability to change and prior opinion in moderating influence on the potential financial distress Award going concern opinion. There’s a going concern opinion because the company indicated no longer able to carry out its life. The results of previous studies get inconsistent results in terms of the potential influence on the provision of financial distress going concern opinion. The existence of a contingency approach can be completed in this study, where the variables change of auditor and prior opinion allegedly moderating influence on the potential financial distress Award going concern opinion. This study uses secondary data. Manufacturing companies listed in Indonesia Stock Exchange period 2009-2015 the population in this study by the amount total of the samples are 77 samples were selected by purposive sampling.
A Preview of Total Quality Management (TQM) in Public Services
Authors: Enggartyasti Avia , Caraka Rezzy Eko
Published: September 2019

Total Management System or Total Quality Management (TQM) is a management system that focuses on the Customer by involving all levels of employees in upgrading or continuous improvement. Total Quality Management used data and effective communication to integrate his discipline into the culture and quality of company activities. In short, Total Quality Management (TQM) is a management approach to achieve long-term success through customer satisfaction. This study had two objectives. The first objective was to examine challenges when implementing TQM in public organisations. The second objective was to argues that TQM brings good implications to public services to enhance service quality.
PENGARUH KEPEMIMPINAN DAN PEMBERDAYAAN TERHADAP MOTIVASI DAN KINERJA PEGAWAI
Authors: Anuraga I Putu Magna , Sintaasih Desak Ketut , Riana I Gede
Published: September 2019

Performance is the result of work produced by employees in accordance with its role in the organization. Employee performance is one very important thing in a company to achieve the goal that every effort should be made to the company of increasing. This study aimed to analyze the influence of leadership and empowerment of employees on work motivation and performance of employees. This research was conducted at the Department of Education Youth and Sports Regency Tabanan using sample that 59 employees. Data were collected by conducting interviews and questionnaires. Subsequently collected data were analyzed using descriptive analysis and Partial Least Square. The results of this study concluded that the leadership is significant positive effect on work motivation. Empowerment is significant positive effect on employee performance and motivation. Work motivation is significant positive effect on employee performance. Furthermore, Leadership is not significant positive effect on employee performance.
PENGUJIAN REAKSI PASAR TERHADAP PERISTIWA MERGER DAN AKUISISI DI BURSA EFEK INDONESIA (BEI)
Authors: Malau Rintohan , Wiagustini Luh Putu , Artini Luh Gede Sri
Published: September 2019

This study aimed to see whether there abnormal returns around the period of mergers and acquisitions, using a market model and the expected returns of 100 days, as well as using the event period is seven days before and seven days after the announcement of mergers and acquisitions. The sample was a company for mergers and acquisitions in Indonesia Stock Exchange during the years 2013-2015, sampling in this study did not consider the corporate Action others besides mergers and acquisitions alone, so it acquired 30 companies as the sample material, the analysis tools used in this research is multiple linear regression with Level of Singnificance by 5%. The results showed that there were no abnormal returns around the period of the study, so it can be said that there is no market reaction around the announcement of mergers and acquisitions as evidenced by a greater significance than 0.05%. Most likely this is because there is no leakage of information during the period of the study.
IMPLEMENTASI TECHNOLOGY ACCEPTANCE MODEL DALAM NIAT MEMBELI KEMBALI TIKET BIOSKOP ONLINE
Authors: Prianata Rahadian , Suprapti Ni Wayan Sri , Suryani Alit
Published: September 2019

The purpose of this study was to clarify the effect of computer self-efficacy, perceived ease of use, perceived usefulness, and attitudes and repurchase intention on MTix cinema tickets on the site. The population of this study were all people who had purchased cinema tickets using the MTix site and the numbers were not known for certain..The sampling technique in this study with purposive sampling. Indicators research counted 19 indicators with a total of 150 respondents. Data collection techniques in this study using interview and questionnaire. In the questionnaire using Likert scale data measurement scale with five possible answers 1 to 5. Data were analyzed using analysis tools PLS (Partial Least Square). Result is that computer self-efficacy and significant positive effect on the perceived ease of use. Perceived ease of use and significant positive effect on attitudes in buying. Perceived ease of use and significant positive effect on attitudes in buying. Perceived ease of use positive and significant effect on the perception of usefulness and attitude in buying a positive and significant effect on repurchase intention.
PENGARUH KEPEMILIKAN INSTITUSIONAL, KOMPETENSI DEWAN KOMISARIS DAN KUALITAS AUDITOR PADA NILAI PERUSAHAAN
Authors: Ratna Sari Dewi Cok Istri , Dwi Ratnadi Ni Made , M. Ratna Sari Maria
Published: September 2019

High firm value will increase the prosperity of shareholders. The higher the stock price, the higher the firm value could be. Generally investors will hand over its management to the professionals to achieve the company’s goal which is to increase the firm values. This study aims to examine the influence of institutional ownership, the competence of board of commissioners and the quality of auditor on firm values. The analyzed data is secondary data, taken from financial statements and annual reports of companies that listed in Indonesia Stock Exchange from 2012-2015. The sample selection determined by using purposive sampling technique, 48 companies were acquired. Multiple linear regression techniques were used to analyze the data. The results showed that institutional ownership, the competence of board of commissioners and the quality of auditor have positive effects on firm values.
PENGARUH TINGKAT FINANCIAL LITERACY DAN FAKTOR SOSIODEMOGRAFI TERHADAP PERILAKU KEPUTUSAN INVESTASI INDIVIDU
Authors: Rasuma Putri Ni Made Dwiyana , Rahyuda Henny
Published: September 2019

The purpose of this study is to explain the influence level of financial literacy and sociodemographic factors on behavior of individual investment. Respondents are unmarried employees in Denpasar with a sample of 83 peoples. Determination of sample using non-probability sampling with accidental sampling approach.Data were analyzed by using Multiple Linear Regression Analysis. The results of this study indicate that the level of financial literacy has a positive effect on the behavior of individual investment decisions, whereas the differences in influence between men and women on the behavior of individual investment decisions and income negatively affect the behavior of individual investment decisions. Based on the results of statistical data financial literacy variables have the greatest influence in determining the behavior of individual investment decisions compared with sociodemographic factors. This explains that a person's knowledge of managing his personal finances is a key factor in determining an investment decision.
PENGARUH INFLASI TERHADAP RETURN SAHAM PADA PERUSAHAAN PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA (RISIKO SISTEMATIS DAN PROFITABILITAS SEBAGAI VARIABEL MEDIASI)
Authors: Geriadi Made Ayu Desy , Wiksuana I Gusti Bagus
Published: September 2019

Penelitian ini bertujuan untuk mengetahui pengaruh inflasi terhadap return saham, risiko sistematis dan profitabilitas sebagai variabel mediasi pada perusahaan properti dan real estate yang terdaftar di Bursa Efek Indonesia. Populasi dalam penelitian ini adalah perusahaan properti dan real estate  yang terdaftar di Bursa Efek Indonesia. Pengambilan sampel penelitian dilakukan dengan metode purposive dan jumlah sampel penelitian ini sebanyak 25 perusahaan. Data penelitian merupakan data sekunder yang diperoleh dari website Bursa  Efek  Indonesia dan  Indonesia  Capital  Market  Directory  dari  tahun  2011 sampai dengan tahun 2015. Pengujian hipotesis penelitian menggunakan teknik analisis jalur (path analysis), dengan alat bantu aplikasi SPSS.Hasil penelitian menunjukkan bahwa: (1) inflasi berpengaruh negatif dan signifikan terhadap return saham. (2) risiko sistematis berpengaruh positif dan signifikan terhadap return saham. (3) profitabilitas berpengaruh positif dan signifikan terhadap return saham. (4) inflasi berpengaruh positif dan signifikan terhadap risiko sistematis (5) inflasi berpengaruh positif dan signifikan terhadap profitabilitas. Risiko sistematis dan profitabilitas tidak memediasi pengaruh inflasi terhadap return saham.
PENGARUH MOTIVASI KERJA DAN DISIPLIN DIRI TERHADAP KEPUASAN DAN KINERJA KARYAWAN KANTOR KABUPATEN AINARO TIMOR LESTE
Authors: Rangel Sousa Simoes Sebastiao Costa , Riana Gde , Subudi Made
Published: September 2019

Employee performance is the result of work of employees in carrying out their duties in accordance with the responsibilities assigned. Motivation and self-discipline, is believed to be influenced on  satisfaction and performance excellence. This study aims to determine the effect of motivation and self-discipline to job satisfaction and employee performance. This study was conducted by taking of 50 respondents as a sample. Data were collected by using a questionnaire. Furthermore, the data that has been collected analyzed with path analysis. The analysis showed that the significant positive effect of motivation on job satisfaction and employee performance. Self -discipline is a significant positive effect on job satisfaction and employee performance. and job satisfaction significantly positive effect on employee performance.
PENGARUH TINGKAT SUKU BUNGA, INFLASI DAN PERTUBUHAN GROSS DOMESTIC PRODUCT TERHADAP JUMLAH UANG BEREDAR DI TIMOR-LESTE
Authors: Augusto Maria José , Sedana I B. Panji , Sri Artini Luh Gede
Published: September 2019

The increasing of the money supply is a measure one of the economic growth of a country. Money has a strategic role in the economy, especially since its main function as a medium for transactions, so that at first is often translated into a common unit that can be accepted as means of payment (Putong Iskandar, 2007). The location of the research conducted at the Central Bank of East Timor has referred on the annual reports of the IMF and World Bank with the period 2004 – 2013. The collect method analysis data is using the quantitative data. The results obtained in the studies analyzed variables using the multiple regression analysis program SPSS. The results showed that use of the three variables, namely interest rates, inflations and Gross Domestic Products is only the interest rate and inflation is significant negative effect on the money supply, this means that if the central bank reduces the amount of money circulating in East Timor can be done with rising interest rates and government fiscal policy.
PENGARUH KOMPENSASI DAN MOTIVASI TERHADAP KOMITMEN DAN KINERJA RELAWAN PADA RADIO KOMUNITAS DI TIMOR-LESTE
Authors: Sequeira Ana Teresa
Published: September 2019

This study aims to know the influence of Reward and Work Motivation toWork Commitment and Performance Volunteer of Community Radio in Timor-Leste. The research was conducted using survey methods to Community Radios’ volunteer and analyzed using path analysis. The population of the research was 105 volunteers of the 16 community radios. The samples of the research consisted of 78 volunteers and were taken by using the proportionate stratified random sampling technique.The results of the research are as follows: (1) there is a significant effect of the reward to the commitment of the volunteers of the Community Radio; (2) there is a significant effect of the work motivation to the commitment of the volunteers of the Community Radio; (3) there is a significant effect of the reward to the work performance of the volunteers of the Community Radio; (4) there is a significant effect of the work motivation to the commitment of the volunteers of the Community Radio; (5) there is a significant effect of the commitment to the work performance of the volunteers of the Community Radio.The result discovers that work motivation more influence then rewards in term of improving staff commitment and work performance
PENGARUH PERPUTARAN KAS,PERPUTARAN PIUTANG, PERPUTARAN PERSEDIAAN TERHADAP PROFITABILITAS PADA SUPERMARKET DI TIMOR LESTE
Authors: Amaral Canizio Matilde
Published: September 2019

The purpose of the study is to examine and demonstrate empirically the effect of cash turnover, receivable turnover, and inventory turnover on profitability of compnies. The date used in this study is a secondary date obtained from the compnay’s monthly financial reports during the period 2008 to 2012. Samples used are 2 Supermarket. Statistical analysis used is multiple linear regression analysis. Based on the result of analysis it can be concluded that in the cash turnover there are no significant effects on profitability in the supermarkets Leader and Lita Store. While the receivables turnover and inventory turnover have a positive effect on the profitability of the supermarket Leader and Lita
PENGARUH IDEALISME, PENGALAMAN, DAN KOMITMEN PROFESIONAL PADA PEMBUATAN KEPUTUSAN ETIS KONSULTAN PAJAK TERDAFTAR DI WILAYAH BALI-NUSA TENGGARA
Authors: Harmana Made Dwi , Wirakusuma Made Gede , Wirama Dewa Gede
Published: September 2019

This study aims to determine the influence of idealism, experienceiand professional commitment to ethical decision-making of registered tax consultant in the territory of Bali-Nusa Tenggara. This study uses primary data that based on respondent’s answers on questionnaires that were distributed to 114 Registered Tax Consultant in the Territory of Bali-Nusa Tenggara. Sampling technique used is purposive sampling. The population uses all member of IKPI (Association of Tax Consultants Indonesia) Bali-Nusa Tenggara region as many as 114 people and based on criteria, specified number of samples are 90 people. The analysis shows that the idealism, experience, and professional commitment have positive impact to ethical decision making of registered tax consultant.
REALITAS PENGELOLAAN PIUTANG PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN DI KABUPATEN X
Authors: Kurniawan Made Agus , Dwiratnadi Made , Dwirandra A.A.N.B
Published: September 2019

This study aims to reveal the reality of the PBB-P2 receivables management in terms of administration, billing, and write-off account receivables. Exploration understanding of informants using phenomenology as a methodology, with interpretive paradigm as a foothold research. The study's findings that the administration of accounts receivable is constrained by validation and updating data, human resource management, infrastructure, technology mastery, and a lack of understanding of accounting. Collection of accounts receivable PBB-P2 with the system pick up the ball, extend access to payment, and issuing summons for delinquent taxes. Write-off of receivables carried out only limited allowance, but the informant was aware that the receivables that have passed through the billing period should be removed.
PENGARUH FIRM SIZE DAN GROWTH OPPORTUNITY TERHADAP CASH HOLDING DAN FIRM VALUE
Authors: Liestyasih Luh Putu Erma , Wiagustini Luh Putu
Published: September 2019

This research aims to determine the effect of firm size and growth opportunity to cash holding and firm value. Manufacturing companies that listed in Indonesian Stock Exchange are used as population. Annual ?nancial data of 38 ?rms from manufacturing companies listed on Indonesian Stock Exchange from 2013 to 2016 examined as sample. Path analysis technique used to analysis hypothesis of  the research by SPSS software. The results showed that: firm size and growth opportunity had positive and significant impact on firm value. Firm size had negative and significant impact on cash holding. Growth opportunity had positive and significant impact on cash holding. Cash holding had positive and significant impact on firm value. Cash holding mediated the effect of growth opportunity on firm value significantly.
PENGARUH PERCEIVED USEFULNESS, PERCEIVED EASE OF USE, DAN KUALITAS LAYANAN TERHADAP KEPUASAN UNTUK MEMBANGUN LOYALITAS
Authors: Mandasari Cynthia Saisaria , Giantari I Gusti Ayu Ketut
Published: September 2019

This study aims to determine the effect of perceived usefulness, perceived ease of use, and quality of service to user satisfaction to build user loyalty GO-JEK applications in the city of Denpasar. The sample used as many as 170 users who have been using the service application GO-JEK at least 3 times in the last 3 months who live in Denpasar with nonprobability sampling technique. This research uses analysis technique PLS (Partial Least Square). The results of the study found that perceived usefulness, and perceived ease of use have a positive and significant effect on user satisfaction, perceived ease of use has a positive and significant effect on perceived usefulness, service quality has a positive but insignificant effect on user satisfaction, service quality has influence Positive and significant to loyalty. Furthermore, user satisfaction has a positive and significant influence on loyalty.
CONSCIENTIOUSNESS DAN AGREEABLENESS SEBAGAI PEMODERASI PENGARUH LOVE OF MONEY PADA TAX EVASION TENDENCY MAHASISWA MAGISTER AKUNTANSI
Authors: Kase Marce Sherly , Suprasto Herkulanus Bambang , Ratna Sari Maria M.
Published: September 2019

This study aims to test the moderating effect of conscientiousness and agreeableness in the relationship between love of money and  tax evasion tendency. The population in this study is graduate student of accounting of Udayana University. The sample selection method is nonprobability sampling with purposive sampling technique in order to obtain 85 people. Data were analyzed using Moderated Regression Analysis (MRA).  The result of regression analyses show that love of money is positively related to tax evasion tendency. Agreeableness is also found to moderate the relationship between love of money and tax evasion tendency but conscientiousness is not a moderator in this relationship.
Pengaruh Kompetensi Sumber Daya Manusia, Motivasi dan Lingkungan Kerja pada Komitmen Organisasi dan Implikasinya pada Kinerja Pengurus Barang Pemerintah Kabupaten Tabanan
Authors: Ayu Yuliantini Putu , Putra Astika Ida Bagus , Badera Dewa Nyoman
Published: September 2019

The purpose of this study was to obtain empirical evidence related to the effect of the competence of human resources (HR), motivation and work environment on organizational commitment and its implications on the administrators assets performance in government of Tabanan regency. Data used in this study are primary data obtained from respondents through a survey method using a questionnaire. The population consisted of 47 administrators assets in Regional Work Unit of Tabanan Regency. Sampling technique using purposive sampling and obtained a sample of 41 people. Analysis of the data using SmartPLS version 3.2.4 m3 through outer model, inner model and hypothesis testing. Outer model and inner model show the results of all the research instruments are valid and reliable and feasible models used to explain the endogenous variables. HR competence, motivation and work environment has direct influence on organizational commitment and the administrators assets performance. Motivation and work environment have an impact indirectly on the administrators assets performance through the organizational commitment while the influence of HR competencies in administrators assets performance is not mediated by organizational commitment.
Pengaruh Kepemimpinan Terhadap Motivasi dan Kinerja Karyawan pada Direktorat Jendral Administrasi dan Keuangan, Kementerian Estatal Timor Leste
Authors: Bonaparte do Rêgo Elvino , Supartha Wayan Gede , Kerti Yasa Ni Nyoman
Published: September 2019

Employee performance is one of the determinant factors for the achievement of organizational performance. Therefore, improving employee performance is an important issue that must be considered. Many factors can affect employee performance, such as: leadership and motivation. Based on the existing issues in the Directorate of Administration and Finance Ministry Genderal Estatal East Timor, this study examines three variables, namely: leadership, motivation, and performance of employees.

The purpose of this study was to determine the effect of leadership on motivation and performance of employees in the Directorate of Administration and Finance Ministry Genderal Estatal East Timor. The population in this study were all employees of the Directorate of Administration and Finance Ministry Genderal Estatal Timorese by the number of employees as many as 152 people, while the sample is 110 by using a sampling technique proportionate stratified random sampling. The data used are primary data and secondary data with the questionnaire data collection methods. The analysis tool is used path analysis.

The results obtained in this study are positive and significant effect of leadership on the motivation, meaning that if the leadership is getting better, then the increased work motivation. Motivation has a positive and significant impact on the performance of employees, meaning that if the motivation is getting better, then the performance of employees is increasing. Leadership has a positive and significant impact on the performance of employees, meaning that if the leadership is getting better, then the performance of employees is increasing. Therefore, in the future to improve the performance of employees, the Directorate of Administration and Finance Ministry Genderal Estatal Timorese leadership should develop in order to get better and improve employee motivation.
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN LEVERAGE TERHADAP HARGA SAHAM: PROFITABILITAS SEBAGAI PEMODERASI
Authors: Hendrayani Anak Agung Dewi , Wiagustini Ni Luh Putu , Sedana Ida Bagus Panji
Published: September 2019

The porpuse of this study is to determine the relationship between Corporate Social Responsibility and leverage on stock price. The relationship between Corporate Social Responsibility and leverage on stock price were analyzed using profitability as a moderating. This study was used data from manufacturing companies. Corporate Social Responsibility was counted using Global Reporting Invitiate (GRI) data. Leverage was calculated ratio the value of the debt to equity ratio (DER). Profitability ratio counted was Return on Equity (ROE). The stock price data was used the stock price determined by the closing price. Data analysis was conducted using the method of analysis Moderated Regression Analysis (MRA). The data were analysis using computer software Statistical Package for Social Science. The results showed that Corporate Social Responsibility and Leverage was not a significant effect on stock price. Profitability was significantly influenced stock price. Profitability was significantly able to moderate the relationship between Corporate Social Responsibility and leverage with stock price.
PENGARUH FRAUD AUDIT TRAINING, SKEPTISISME PROFESIONAL, DAN AUDIT TENURE PADA KEMAMPUAN AUDITOR DALAM MENDETEKSI KECURANGAN
Authors: Putri Kompiang Martina Dinata , Wirama Dewa Gede , Sudana I Putu
Published: September 2019

Penelitian ini bertujuan untuk menganalisis pengaruhfraud audit training, skeptisisme profesional auditor, dan audit tenure pada kemampuan pendeteksian kecurangan. Sampel penelitian ini terdiri atas 42 auditor pada kantor akuntan publik di Bali pada tahun 2016. Pemilihan sampel dilakukan dengan teknik purposive sampling. Fraud audit training, skeptisisme profesional auditor, dan audit tenure diukur dengan menggunakan kuesioner. Teknik analisis data yang digunakan dalam penelitian ini adalah regresi linier berganda. Hasil analisis data menunjukkan bahwa fraud audit training, skeptisisme profesional auditor, dan, audit tenure memiliki pengaruh positif pada kemampuan pendeteksian kecurangan.
PENGARUH KOMPETENSI PADA KINERJA AUDITOR INTERNAL DENGAN MOTIVASI, KOMITMEN ORGANISASI DAN KETIDAKPASTIAN LINGKUNGAN SEBAGAI PEMODERASI DI INSPEKTORAT KABUPATEN TABANAN
Authors: Ary Indrayanti Sagung Mas , Suprasto Herkulanus Bambang , Astika Ida Bagus Putra
Published: September 2019

This study aimed to get empirical evidence about the effect of competence on the performance the internal auditor with Motivation, Organizational  Commitment and Environmental Uncertainty as moderating in Tabanan District Inspectorate. Inspectorate research location in Tabanan regency. The research sample was determined by the census technique. Data collected by the survey technique in the form of questionnaire and interview to 45 an internal auditor at the Inspectorate. Data analysis technique used is Moderated Regression Analysis (MRA). The results showed that : (1) Motivation strengthen competence influence on performance; (2) Commitment to the organization does not strengthen the competence influence on performance; (3) strengthening the influence of environmental uncertainty competency in performance.
PENGARUH KUALITAS PELAYANAN TERHADAP KEPUASAN DAN LOYALITAS NASABAH BANCO NACIONAL COMERCIO TIMOR LESTE
Authors: Jesus Boavida Artur Avila de
Published: September 2019

The purpose of this research to explain the influence of the quality of service for customer satisfaction and loyalty .Of respondents used as many as 120 with the sample collection technique using a purposive the sampling method and criteria for 1 years to customers .Linear regression analysis of data using techniques and was presented with the application of double spss .Test the validity of an instrument of free and variable variable bound having a correlation coefficient with a value above 0.30 positive .The results of konformatori variable quality of services , satisfaction and loyalty of customers have known that all indicators of loading up 0.60 factor

         Based on the results of the coefficients determinan 45.48 % capable of being explained this model and the rest 54.51 influenced by other factors .The results of the testing of hypotheses service quality influential significantly to satisfaction .The quality of service influential significantly to customer loyalty and satisfaction influential significantly to customer loyalty .

Based on the discussion of the results of research and the need of advice given to improvements in the dimensions of quality of services especially physical evidence that is the facility as a means to do financial transaction as well as the dimensions of resources in the delivery of tangap clear information to meet the expectations so that customers remain loyal in using the product and is still conducting financial transactions.
PENGARUH KUALITAS LAYANAN TERHADAP KEPUASAN DAN WORD OF MOUTH PADA HOSPITAL NASIONAL GUIDO VALADARES DILI TIMOR LESTE
Authors: Wuda Roslina Lali , Sri Suprapti Ni Wayan
Published: September 2019

The ability to provide good quality of service to meet patient exspatation is a important strategy in achieving competitive advantage. Pleasant experienciae will relatives and acquaintances. This research aims to study the effect of service quality onssatisfaction and word of mouth of hospitalized patients of Hospilized Guido Valadares in Dili Timor Leste. The population of this study is all patiens who had undargone in patient at hospitalized Guido Valadares in Dili Timor Leste. The method of collecting data was porposive sampling. The number of respondents were 150 respondents. The data was analized by using path analisis. The population of this study is all patiens who had undargone in patient at hospitalized Guido Valadares in Dili Timor Leste. The method of collecting data was porposive sampling. The number of respondents were 150 respondents. The data was analized by using path analisis. The resultsof this study reveal that 1) Quality of service has positive and significant impact on satisfaction. 2) Quality of service has positive and significant impact on WOM. 3) satisfaction has positive and significant impact on WOM.
PENGARUH KOMPETENSI, PEMANFAATAN TEKNOLOGI INFORMASI, KOMITMEN DAN REVISI ANGGARAN PADA EFEKTIVITAS PENGELOLAAN ANGGARAN UNIVERSITAS UDAYANA
Authors: Sukarta I Wayan , Badera I Dewa Nyoman , Ratnadi Ni Made Dwi
Published: September 2019

This study aimed to get empirical evidence of the influence of human resources competence, utilization of information technology, organizational commitment and budget revision on the effectiveness of Udayana University budget management. Data source used are primary data obtained through questionnaires. The respondents were all over the existing budget management officer of Udayana University in 2016 as many as 156 peoples. Data analysis technique used multiple linear regression. The analysis showed that the human resources competencies positive influence on the effectiveness of budget management, utilization of information technology positive influence on the effectiveness of budget management, organizational commitment positive influence on the effectiveness of budget management and budget revision positive influence on the effectiveness of Udayana University budget management.
Analisis Overreaction Saham Winner - Loser Pada Perusahaan Indeks BISNIS - 27 Di Bursa Efek Indonesia
Authors: Dewanthi Putu Trisna , Wiksuana I Gusti Bagus
Published: September 2019

This study aims to analyze the existence of overreaction of stock market winner and loser on the index companies of BISNIS -27 of the Indonesia Stock Exchange.The study is a comparative study by using secondary data. The sample determination was done by purposive sampling method. The number of population was 27 companies and the samples obtained after selection were 25 companies listed in the index of BISNIS-27 of 2016. Of the 25 companies there were 14 stocks classified as winners and 11 stocks classified as losers. The research used abnormal return as the research variable. Abnormal return was obtained from the difference between actual return and expected return. The method used to calculate the expected return was market model. The statistical test used was independent sample t-test, to test the average difference of abnormal return winner and the average abnormal return loser.The result of the research based on hypothesis testing showed that there was no statistically significant overreaction on the companies listed in the index of BISNIS-27 throughout 2016, which was indicated by the abnormal return of winner stock consistently larger than the abnormal return of loser stock significantly.
PENGARUH KEPEMIMPINAN TRANSFORMASIONAL DAN BUDAYA ORGANISASI TERHADAP KOMITMEN ORGANISASI DAN KINERJA KARYAWAN PADA PT. SASJAM RIRI DI KABUPATEN GIANYAR
Authors: Winie Kaori Intan M Ni Kadek , Ketut Sintaasih Desak , Ganesha Rahyuda Agoes
Published: September 2019

The impact of employee’s performance is one of the important value thing that needs a specific concern, regarding it’s connection to the company’s long term journey. The main purpose of this research is to analyze the effect of transformational leadership and organization culture towards organizational commitment and employee’s performance. This research is conducted in PT. Sasjam Riri in Gianyar regentcy. The research itself is taking all the member of its employee in the company, which is consist of  83 people. Sampling technique that used in this research is census method, which is also involving all population of all research sample. The research’s instrumentt is using questionnaire and path analysis as based for data analysis technique. The result of the research states that, the tranformasional leadership and organization culture into its commitment would give a good effect simulataneously and also partially to  the improvement of the employee’s performance. The result also approved that the commitment is making a variable relation between transformational leadership or organization culture and its eemployee’s performance, inside the entity. The implication of this research is that the employee’s performance of PT. Sasjam Riri’s getting better if the leader shows a transformational leadership style and the employees follows the oorganization culture, that has been agreed by all the employees, therefore it can give an improvement to the employee’s performance throughout the organization’s commitment strengthening.
REAKSI HARGA SAHAM SAAT PENGUMUMAN DIVIDEN TUNAI DIMODERASI OLEH FREE CASH FLOW
Authors: Andini Ni Wayan Lady , Suputra I D.G Dharma , Wirakusuma Made Gede
Published: September 2019

Penelitian ini menguji reaksi harga saham saat terjadinya pengumuman dividen tunai, yang dimoderasi oleh free cash flow. Informasi tentang pembagian dividen dipercaya dapat memengaruhi perilaku harga saham di pasar modal. Beberapa hasil penelitian sebelumnya masih terdapat inkonsistensi, sehingga variabel free cash flow dimasukkkan sebagai variabel moderasi yang diprediksi mampu memperkuat pengaruh pengumuman dividen tunai pada reaksi harga saham.

Populasi penelitian ini adalah seluruh perusahaan yang terdaftar di BEI periode 2013-2015. Sampel penelitian ditentukan dengan metode purposive sampling, yang menghasilkan 32 sampel tahun 2013, 34 sampel tahun 2014, dan 25 sampel tahun 2015. Teknik analisis data yang digunakan adalah Moderated Regression Analysis (MRA). Hasil penelitian ini menunjukkan bahwa pengumuman dividen tunai berpengaruh positif pada reaksi harga saham, sedangkan free cash flow tidak terbukti sebagai pemoderasi pengaruh pengumuman dividen tunai pada reaksi harga saham. Pengembangan penelitian ini dapat dilakukan dengan mengganti event date menggunakan periode terjadinya RUPS, serta menggunakan kebijakan dividen (meningkat atau menurun) sebagai variabel independen, sehingga mampu membuktikan peran free cash flow sebagai pemoderasi.
THEORY OF PLANNED BEHAVIOR UNTUK MEMPREDIKSI NIAT BERINVESTASI
Authors: Seni Ni Nyoman Anggar , Ratnadi Ni Made Dwi
Published: September 2019

Planned behavior theory as the theoretic foundation for knowing the influence of attitudes toward behavior, perceptive behavior control and subjective norm on the objective of the young generation to stock investment in the capital market. The data are collected by questionnaires distributed to 395 respondents. Hypotheses are tested with Partial Least Squares (PLS). Exploratory test is done first to determine the indicators in this research. The result shows that perspective toward behavior, perceptive behavior control and subjective norm positively and significantly affect the objective of the young generation to stock investment in the capital market
MEMAKNAI FENOMENA KETERLAMBATAN PENGELUARAN KAS DAERAH PADA SEKRETARIAT DAERAH KABUPATEN GIANYAR
Authors: Mahendra I Wayan Budi , Sudana I Putu , Mimba Ni Putu Sri Harta
Published: September 2019

This study aims to find out how the concerned parties understand and interpret such phenomenon. In order to explore the understanding of related parties, phenomenology is used as a methodology, with interpretive paradigm as a study umbrella. The focus of the study taking place at the Regional Secretariat of Gianyar regency of three informants who deal directly with the Regional Accounts Payable process. Qualitative data were collected by conducting in-depth interviews and participant observation. The findings indicate that the leadership has an important role in the process of local cash outlay. The key problem faced is the quality of leadership that ultimately affeects the non-optimal financial planning, competence apparatus and bureaucratic. This study advises that it is required some efforts such as: arranging financial management training, regular meetings to evaluate the performance and implementing shorten bureaucracy policy.
ANALISIS PENGEMBANGAN AGROWISATA UNTUK KESEJAHTERAAN MASYARAKAT DI KECAMATAN PETANG, KABUPATEN BADUNG
Authors: Swastika I Putu Danu , Sri Budhi Made Kembar , Urmila Dewi Made Henny
Published: September 2019

This study aims to analyze: 1) the influence of government policy on entrepreneurship and infrastructure; 2) the influence of government policy, entrepreneurship and infrastructure on agro-tourism development; 3) the influence of agro-tourism development on community welfare in Petang District, Badung Regency; 4) whether government policies have an indirect effect on the development of agro-tourism through entrepreneurship and infrastructure; 5) whether government policies, entrepreneurship and infrastructure have an indirect effect on the welfare of the people in Petang District, Badung Regency through the development of agro-tourism. Sampling technique with Saturated Sampling involved 91 workers. Data analysis using PLS-SEM. The result of research that government policy have positive and significant influence to entrepreneurship and infrastructure, but have no significant effect on agrotourism development and community welfare. Entrepreneurship has positive and significant impact on agro-tourism development, but has no significant effect on the welfare of the community. Infrastructure has positive and significant impact on agro-tourism development, but has no significant effect on the welfare of the community. Agro-tourism development has positive and significant impact on the welfare of the community.
VARIABEL KEUANGAN YANG MEMBEDAKAN TINGKAT LIKUIDITAS BANK UMUM DI BURSA EFEK INDONESIA
Authors: AMBARAWATI A.A.AYU DIAH , Bagus Wiksuana I Gusti , Sri Artini Luh Gede
Published: September 2019

This research developed a research model that aims to explain financial ratio that can differentiate the liquidity level of commercial banks, and identify the financial ratios which among the financial ratios that sever the most dominant to sever the liquidity level of banks listed on the IDX period 2010-2014. The independent variables in the research are bank financial ratios of bank size, NWC, CAR, ROA, ROE and NPL. Dependent variable used in this research is liquidity ratio with Loan to Deposit Ratio (LDR) indicator. The data analysis in this research  uses discriminant analysis technique. Based on discriminant test with simultaneous method, the discriminant model of Unstandardized Canonical Discriminant Function (UCDF) can classify two groups of commercial banks based on their discriminant value by exactly 69.2% of the total sample or classification error of 30,8%. The result of research indicate from the six independent variables in this research, only 3 (three) variables have significance value <0,1 so it can sever liquidity level of commercial bank. Variables that can differentiate the liquidity level of the commercial banks are CAR (sig = 0.061), NPL (sig = 0.067) and NWC (sig = 0.074). CAR variable with the lowest significance value shows that the most dominant variable  sever the liquidity level of commercial banks listed BEI.
PENGARUH KOMPETENSI DAN MOTIVASI PADA PENYERAPAN ANGGARAN BELANJA MODAL DENGAN KOMITMEN ORGANISASI PEJABAT PENGELOLA KEUANGAN SEBAGAI VARIABEL PEMODERASI
Authors: Imanuel Laka Egidius , Sukartha I Made , Wirama Dewa Gede
Published: September 2019

The purpose of this study is to examine the influence of competence and motivation of financial management officials on the performance of capital expenditure absorption in local government of Timor Tengah Utara with organizational commitment as moderating variable. The population in this study is the work units (OPD) in Timor Tengah Utara regency government environment as much as 31 OPD. Sampling of the entire population is known by the technique of saturated samples or censuses. The number of respondents was 93 respondents. All respondents' answers to the research statement using questionnaires are the primary data used in this study. Hypothesis testing was done by multiple regression and moderation regression (MRA) Data used in the form of primary data using questionnaires. The analysis technique used are multiple regression and moderated analysis regression (MRA). The result of multiple regression analysis shows that competence and motivation of financial management officials proved have a positive effect on the performance of capital expenditure absorption, and moderated regression analysis shows that organizational commitment had no strengthen the influence of competence and motivation on capital expenditure absorption.
PENGARUH INSENTIF DAN KEPUASAN KERJA TERHADAP KOMITMEN ORGANISASIONAL DAN MOTIVASI KERJA KARYAWAN QNB (QATAR NATIONAL BANK) INDOMESIA AREA
Authors: Wardiana I Putu Eka , Riana I Gede , Sudibya I Gede Adnyana
Published: September 2019

Term incentive used in this study is the extent to which incentives can motivate members of the organization (employees) to achieve the goals of the organization (company). The purpose of this study was to analyze the significance of the effect of giving incentive and job satisfaction on organizational commitment and work motivation. Research was conducted on the employees of QNB Bank Indonesia Area Surabaya. Data collected by a questionnaire distributed to all employees and employee. Data have been collected and analyzed using descriptive analysis and path analysis. The results showed that giving incentive and job satisfaction has a positive and significant impact on organizational commitment. The study also found that giving incentive and job satisfaction of employees  QNB Bank Indonesia Area  Surabaya has a significant positive effect on employee work  motivation at  the  Bank QNB Indonesia Area Surabaya.
PENGARUH VARIABEL SOSIAL EKONOMI, DEMOGRAFIDAN IPK TERHADAP FINANCIAL LITERACY (Studi kasus terhadap mahasiswa Magister Manajemen di Universitas Udayana)
Authors: Mandala IGN Narindra , Wiagustini Luh Putu
Published: September 2019

The low level of financial literacy amongst Indonesian people may concern to face ASEAN Economic Community (AEC). This study will analyze the sosio-economic factor(working period and income level), demographic factor (sex and marital status), and GPA factor of student of Master Management Program of Udayana University. The primary data is obtained using questionnaires, filled directly by the students concerned either directly or online. Analytical technique used in this study is partial least square analysis. The results shows that socioeconomic variable and GPA variable, are positively and significantly influence the financial literacy, measured by financial attitude, financial behavior and financial knowledge indicator. This findins are expected to contribute in the form of empirical and development of Financial Management Science refrence on socioeconomic, demographic and GPA influence the financial literacy, as well as to facilitate financial institutions when offering their products and services to Master of Management students at Unud.
KEMAMPUAN MOTIVASI MEMODERASI PENGARUH KOMPETENSI, KEPEMIMPINAN DAN LINGKUNGAN KERJA PADA KINERJA BENDAHARA DESA DI KABUPATEN TABANAN
Authors: Nurhayati - , Astika Ida Bagus Putra , Wirakusuma Made Gede
Published: September 2019

Results of previous studies stating that competence, leadership and work environment does not necessarily affect the performance of employees. This study aims to determine the ability to moderate the effect of competence motivation, leadership and environmental performance of Treasurer village in Tabanan. The research was conducted on the entire Treasurer village in Tabanan using primary data obtained from questionnaires distributed to respondents. The sample was selected is a saturated sample in order to obtain as many as 133 respondents. Data analysis was performed by analysis Moderated Regression Analysis (MRA), preceded by a test of validity and reliability and classic assumption test. The results showed (1) the motivation is not able to moderate the influence of competence in the performance of Treasurer village in Tabanan; (2) motivation to be able to strengthen leadership influence on the performance Treasurer village in Tabanan and (3) the motivation is not able to moderate the influence of the working environment on the performance Treasurer village in Tabanan.