bluuebunny/crossref_metadata_2025 huggingface dataset:
PENGARUH FAKTOR â€“ FAKTOR FRAUD PENTAGON TERHADAP FRAUDULENT FINACIAL REPORTING PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016 - 2018
Authors: Daud Nathania Ivena , Yuniasih Ni Wayan
Published: February 2023

Fraud is a presentation of financial statements that is intentionally made incorrect (contains misstatements). This is being done so that the company looks to have a good financial performance in front of the users of financial statements. There are various factors that cause the occurrence of fraudulent financial reporting, therefore in this study, researchers tried to detect fraudulent financial reporting by using fraud pentagon. This research was conducted at mining companies listed on the Indonesia Stock Exchange in 2016 - 2018. The sample selection technique in this study used purposive sampling to obtain 165 samples. The data analysis technique used is multiple linear regression analysis. The results of this study reveal the variables that have a significant effect on fraudulent financial reporting are Financial Targets, External Pressure, Auditor's Opinion, and Dualism. While Ineffective Monitoring, Quality of External Audit, and Change of Directors do not affect fraudulent financial reporting.
PENGARUH KEPUTUSAN FINANSIAL, PROFITABILITAS DAN PERTUMBUHAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015-2018
Authors: Laksmini Ni Ayu Nesa , Yuniasih Ni Wayan
Published: February 2023

The companyis goal is to maximize thei companyis wealth or value for shareholders. Maximizingi thi value of the company is very important, meaningi that increasingi the value of the company also means increasingi the prosperity of thei shareholders which is thei companyis main goal. This study examines thei effect of investment decisions, fundingi decisions, dividenid policy, profitability and company growth on firm value. The number of samples in this study were 20 companies. The data analysis technique used in this study is multiple linear regression analysis. The results of this study indicate that investment decisions, dividenid policy and profitability have a positive and significant effect on firm value. While company growth has a negative and significant effect on firm value, and fundingi decisions have no significant effect on firm value
PENGARUH SISTEM PELAPORAN, PARTISIPASI MASYARAKAT DAN PEMAHAMAN PERATURAN PEMERINTAH PADA AKUNTABILITAS PENGELOLAAN DANA DESA
Authors: Cahyani Ni Made Meisi , Agus Suardika Anak Agung Ketut
Published: February 2023

In the management of village funds it is demanded that there be an aspect of good governance in which one of the pillars is accountability. The purpose of the study was to determine the effect of the reporting system, community participation and understanding of government regulations on the village fund management accountability. This research was conducted in the villages in the Abiansemal sub-districtof Badung Regency.Method of determiningthe sample with a purposive sampling method. Data collection is done by distributing questionnaires. While the data analysis technique used id multiple linear regression. Based on the results of this study indicate that the reporting system, community participation and understanding of government regulations have a positive and significant effect on the accountabilityof the village fund management. This shows the better the reporting system, community participation and understanding of government regulations the better accountabilityof the village fund management carried out by village official. Based on the above conclusions, it is suggested that there is a need for choaching or training of the village government for an understanding of village fund management so that in the future a training program can be made or it can also be submitted to the local government.
PENGARUH AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN ANGGARAN PENDAPATAN DAN BELANJA SEKOLAH (APBS) TERHADAP PARTISIPASI KOMITE SEKOLAH
Authors: Karmiyanti Ni Kadek
Published: February 2023

In the world of education, budget management is a plan to supervise finances in the implementation of an activity. Integrated Budget Management between revenue, expenditure and fund management in meeting all the needs needed by schools in improving the quality of education. The source of funds obtained is by charging the overall costs to the parents of students so that there are opportunities for waste and corruption in managing a budget. Therefore, it is necessary to have the participation of the school committee as a supervisor, provide input and consider an activity in the management of the school budget.

               The purpose of this study is to determine the effect of accountability and transparency of APBS management on school committee participation. The population used in the study was a Swata school in Sukawati sub-district with a total sample size of 38. This study used a saturated sampling method with data analysis techniques used were validity test, reality test, multiple linear regression analysis, determination analysis, F test. and t test.

               The results of this study state that simultaneously accountability and transparency have a significant effect on participation, with a significant value of the accountability variable of 0.015 <0.05 means that accountability has a positive effect on participation and the transparency variable with a significance value of 0.040 <0.05 means that transparency has a positive effect. Against Participation. So Accountability and Transparency have a positive impact on participation, the greater the value of these variables, the greater can increase school committee participation.
PENGARUH KOMPETENSI DAN OBJEKTIVITAS TERHADAP KUALITAS ADIT DENGAN ETIKA PROFESI SEBAGAI VARIABEL PEMODERASI DI BPK RI PERWAKILAN PROVINSI BALI
Authors: Wibawa I Made Suryana , Indraswarawati Sang Ayu Putu Arie , Nuratama I Putu
Published: February 2023

The quality of the examination results is a report on the results of the examination that contains the existence weaknesses in internal control, fraud, deviations from regulatory requirements legislation, and non-compliance must be accompanied by a response from the leadership or the official responsible for the entity being examined regarding findings and recommendations and planned corrective actions. This research aims to examine the effect of competence and objectivity on audit quality with professional ethics as a moderating variable. Where the sampling technique uses techniques purposive sampling with the criteria of auditors who have worked for 1 year as well have a minimum education level of bachelor (S1). The results of the study showed that audit competence and audit objectivity affect audit quality. And professional ethics can moderate competence and objectivity to audit quality. So two hypotheses are accepted and two hypotheses are not accepted.
PENGARUH PARTISIPASI PEMAKAI DAN KETIDAKPASTIAN TUGAS TERHADAP SISTEM INFORMASI AKUNTANSI DENGAN UKURAN ORGANISASI SEBAGAI VARIABEL MODERASI
Authors: Swa Andika I Kadek Yudi , Arie Indraswarawati Sang Ayu Putu , Yuniasih Ni Wayan
Published: February 2023

The purpose of this research is to obtain empirical evidence of the effect of user participation and assignment uncertainty on the performance of accounting information systemi by measuring organization as moderating variable. The research was carried out on the LPD in the Ubudi sub-district. The selection of the samples in this research is using purposive sampling method, with a total of 75 respondents consisting of the Head of the LPD, Administration and the Treasurer. Data collection was carried out by distributing questionnaires. The analysis technique used is multiple line regression analysis and Moderating Regression Analysis (MRA). The results of this research show that: 1) user participation has a positive influence on the performance of SIAi in the Ubudi Sub-district LPD, 2) assignment uncertainty has a negative effect on SIAi performance in Ubudi Sub-district LPD, 3) organizational size has a negative effect on SIAi performance in Ubudi Sub-district LPD, 4) size of organization is able to moderate the influence of user participation on the performance of SIAi in the LPD of Ubudi District, 5) size of organization does not moderate the effect of uncertainty of assignment on the performance of SIAi in the Ubudi sub-district LPD
PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN (SAP), PEMANFAATAN TEKNOLOGIINFORMASI DAN KOMITMEN ORGANISASI TERHADAP NILAI INFORMASI PELAPORAN KEUANGAN ORGANISASI PERANGKAT DAERAH (OPD) DI KABUPATEN BADUNG
Authors: Istri Diah Endiyani Anak Agung , Ketut Agus Suardika Anak Agung , Hutnaleontina Putu Nuniek
Published: February 2023

This study aims to determine the effect of implementing Government Accounting Standards (SAP), Utilization of Information Technology and Organizational Commitment on the Value of Information on Regional Apparatus Organization Financial Reporting (OPD) in Badung Regency. This research was conducted at 38 Regional Apparatus Organizations in Badung Regency. Data collection methods in this study used a survey method with a questionnaire. The sample used in this research is the Head of Sub Division of Finance, Bookkeeping and Treasurer in each Regional Apparatus Organization, who have a tenure of more than one year, totaling 114 people. The sampling method used was purposive sampling method. The data analysis method used in this research is multiple linear regression analysis. Based on the results of the analysis, this study shows that the application of Government Accounting Standards (SAP), Utilization of Information Technology and Organizational Commitment has a positive effect on the Value of Information on Financial Reporting of Regional Apparatus Organizations (OPD) in Badung Regency.
PENGARUH TINGKAT PENDIDIKAN, KEAHLIAN PROFESI, DAN PENGALAMAN KERJA TERHADAP KINERJA PENGAWAS LEMBAGA PERKREDITAN DESA (LPD) DI KECAMATAN GIANYAR
Authors: Wedanti Dewa Ayu Sri , Indraswarawati Sang Ayu Putu Arie , Nuratama I Putu
Published: February 2023

The success of the LPD cannot be separated from the community's commitment to developing and advancing the LPD. The role of the LPD is very important in improving the community's economy. LPD administrators or managers must increase their productivity in order to be able to compete with other financial institutions. Factors that have an influence on the Performance of Village Credit Institutions (LPD) Supervisors are education level, professional expertise, and work experience. This study aims to determine the effect of education level, professional expertise, and work experience on the performance of Village Credit Institution (LPD) supervisors in Gianyar District. The population in this study were all LPDs in Gianyar Subdistrict, with a total of 40 LPDs scattered in each village. The technique of determining the sample in this study using purposive sampling, as many as 30 LPDs that meet the criteria in this study with a total sample of 97 respondents. Furthermore, the data were analyzed using Multiple Linear Regression Analysis Method. The results of this study are the level of education has a positive and significant effect on supervisor performance, professional expertise does not have a significant effect on supervisor performance, work experience has a positive and significant effect on supervisor performance in LPD Gianyar District. There are suggestions that can be given to LPD Gianyar District, namely to improve the performance of supervisors by increasing the education level of employees, increasing professional skills and improving the work experience of employees. As well as adjusting the number of supervisors in the LPD Gianyar District, as it is known that the ideal number of supervisors in each LPD is 3 people.
PENGARUH INDEPENDENSI, PENGALAMAN KERJA DAN PROFESIONALISME BADAN PENGAWAS TERHADAP EFEKTIVITAS SISTEM PENGENDALIAN INTERNAL PADA LPD KECAMATAN GIANYAR
Authors: Ananda Gusti Ayu Diah Vicha , Indraswarawati Sang Ayu Putu Arie , Putra Cokorda Gede Bayu
Published: February 2023

The aim of this research is to get empirical evidence about the effect of independence, work experience and professionalism of the internal controllers on the effectiveness of the internal control system LPD in Gianyar district. The sample in this study was 16 LPDs in Gianyar with 48 respondents. The sampling method uses the census method, so that the number of samples is equal to the population, which is 48 regulatory people. The research data was collected using a questionnaire. Data were analyzed with Descriptive Statistical Analysis, Validity Test, Classic Assumption Test Reliability Test, F Test, T Test, and Multiple Linear Regression Analysis. The results of this study indicated that the independence variable (X1) had no effect on the effectiveness of the internal control system, the work experience variable (X2) had a positive and significant effect on the effectiveness of the internal control system, and the professionalism variable (X3) had no effect on the effectiveness of the internal control system.
PENGARUH PERENCANAAN AUDIT, PEER REVIEW, DUE PROFESSIONAL CARE, DAN AKUNTABILITAS TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK (KAP) DI KOTA DENPASAR
Authors: Evayanti Ni Putu , Padnyawati Kadek Dewi , Hutnaleontina Putu Nuniek
Published: February 2023

This study entitled the effect of audit planning, peer review, due professional care, and accountability on audit quality at the Public Accounting Firm (KAP) in Denpasar City. KAP is an institution that has a permit from the Minister of Finance as a forum for public accountants to carry out their work. The purpose of this study was to analyze the effect of audit planning, peer review, due professional care, and accountability on audit quality at KAP in Denpasar City. This research was conducted at KAP in Denpasar City which is listed in the Directory of the Indonesian Institute of Public Accountants in 2019. The number of samples in this study were 63 auditors who worked for KAP in Denpasar City. The sample in this study was determined by purposive sampling method. Data obtained through a questionnaire with the data analysis technique used is multiple linear regression analysis using SPSS. The results showed that audit planning had a positive and significant effect on audit quality with a significance value of 0.022 <0.05. Peer review has a positive and significant effect on audit quality with a significance value of 0.024 <0.05. Due professional care has a positive and significant effect on audit quality with a significance value of 0.046 <0.05. Accountability has a positive and significant effect on audit quality with a significance value of 0.040 <0.05. The results of the Determination analysis show that the percentage of Audit Planning (X1), Peer Review (X2), Due Professional Care (X3), and Accountability (X4) on Audit Quality (Y) is 0.664 x 100% = 66.4% with the remaining 33, 6% is influenced by other variables outside the research.
PENGARUH KUALITAS SUMBER DAYA MANUSIA DAN KOMITMEN ORGANISASI TERHADAP PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL DENGAN PEMANFAATAN SISTEM INFORMASI AKUNTANSI SEBAGAI VARIABEL MODERASI
Authors: Sutrisna I Putu Ari , Indraswarawati Sang Ayu Putu Arie , Putra Cokorda Gede Bayu
Published: February 2023

This study aims to determine the Effect of Quality of Human Resources and Organizational Commitment on the Implementation of Accrual Based Government Accounting Standards with the Utilization of Accounting Information Systems as Moderation Variables in the Financial Management Agency and Regional Assets of Gianyar Regency. The sample used in this study was the BPKAD office in Gianyar Regency who worked in accounting and finance. The sampling technique is done by using a questionnaire with a total sample of 40 respondents. Data analysis using Multiple Linear Regression Analysis. The results of this study indicate that the HR variable has a positive effect, the organizational commitment variable has a positive effect, the variable utilization of the Accounting Information System has a positiveeffect on the application of accrual-based government accounting standards.
PENGARUH PENERAPAN SISTEM PENGENDALIAN INTERN,PEMAHAMAN STANDAR AKUNTANSI PEMERINTAH,SISTEM INFORMASI AKUNTANSI KEUANGAN DAERAH, DAN PRINSIP PENGELOLAAN KEUANGAN TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH KABUPATEN BADUNG
Authors: Ratih Dwi Artatik I Gusti Ayu , Alit Erlina Wati Ni Wayan , Hutnaleontina Putu Nuniek
Published: February 2023

The Government Regulation regarding Government Accounting Standards states that financial statements are structured reports of financial position and transactions conducted by a reporting entity. The quality of financial reports can be said to be of quality if they can meet the qualitative characteristics of financial statements contained in Government Regulation Number 71 of 2010 concerning Government Accounting Standards, namely: Relevant, Reliable, Comparable, Understandable. Many factors affect the quality of financial reports, this research uses internal control system variables, understanding of government accounting standards, regional financial accounting information systems, and regional financial management.

The main objective of this research is to find out whether there is an influence from the internal control system, understanding of government accounting standards, regional financial accounting information systems, and regional financial management on the quality of financial reports at 38 OPDs of Badung Regency. The number of samples taken was 114 people, with purposive sampling technique. Data collection was carried out using a questionnaire. The data analysis technique used is multiple linear regression. The results showed that the application of the internal control system, understanding of government accounting standards, regional financial accounting information systems, and financial management principles had a positive effect on the quality of financial reports.
PENGARUH EFEKTIVIFITAS PENERAPAN, KESESUAIAN TUGA DAN KEPERCAYAAN SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA KARYAWAN PADA LEMBAGA PERKREDITAN DESA (LPD) PEMAKAI SISTEM DIGITAL DI KECAMATAN PENEBEL
Authors: Putu Agung Desyani Gusti Ayu , Nuratama I Putu
Published: February 2023

This study aims to determine the effect of the effectiveness of the application of accounting information systems, the suitability of accounting information system tasks and the belief in accounting information systems on employee performance at the Village Credit Institutions (LPD) digital system users in Penebel District. This research was conducted at LPDs throughout Penebel District with a population of 28 LPDs with a sample size of 139 respondents. The sampling technique used in the study was purposive sampling. The data analysis method used is multiple linear regression analysis. The results showed that the effectiveness of the accounting information system application had no significant effect on employee performance, the task suitability of the accounting information system had no significant effect on employee performance, and the belief in the accounting information system had a positive and significant effect on employee performance.
PENGARUH EFEKTIVITAS PENGENDALIAN INTERNAL, BUDAYA ORGANISASI DAN KETAATAN ATURAN AKUNTANSI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI DALAM PELAPORAN PENDAPATAN UNTUK PAJAK HOTEL
Authors: Santini Ni Kadek Mita , Wati Ni Wayan Alit Erlina
Published: February 2023

This study aims to analyze the effect of Internal Control Effectiveness, Organizational Culture and Compliance to Accounting Rules on the Tendency of Accounting Fraud in Reporting Income for Hotel Taxes . The population in this study is a employee of accounting department in three-star hotel taxpayer in the Kuta District area. The sample of this study amounted to 68 people who are hotel employees who have served for more than one year as the Head of Accounting and Staff of the Revenue Section because these sections are directly involved in reporting income for hotel taxes. The sampling technique used was purposive sampling technique. The results of this study indicate that the effectiveness of internal control and organizational culture does not significantly influence the tendency of fraud in reporting revenue for hotel taxes. Meanwhile, Compliance to accounting rules has a negative and significant effect on the tendency of fraud in reporting revenue for hotel taxes.
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN DAN LIKUIDITAS TERHADAP KEBIJAKAN DIVIDEN
Authors: Antari Dewi Ni Komang Mega , Muliati Ni Ketut
Published: February 2023

Dividend policy is a decision to determine how much profit the company receives will be distributed to shareholders in the form of dividends. The purpose of this research is to determine whether this dividend policy was affectted by profitability, company size and liquidity. The population in this study were manufacturing companies on the Indonesia Stock Exchange in 2015-2019. The type of research used is quantitative and the sampling technique uses purposive sampling method, so that the sample obtained is 130 samples from 26 manufacturing companies that are listed consecutively on the Indonesia Stock Exchange during 2015-2019. The analysis method used in this research is multiple linear regression analysis. Based on the results of the simultaneous analysis test, profitability, firm size and liquidity have an effect on dividend policy and partially profitability and firm size have a positive effect on dividend policy, while liquidity has no effect on dividend policy.
PENGARUH ASIMETRI INFORMASI DAN KETAATAN ATURAN AKUNTANSI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI PADA LEMBAGA PERKREDITAN DESA SE-KECAMATAN TEGALLALANG
Authors: Apriana I Gede , Ayu Putu Cita
Published: February 2023

This study aims to provide empirical evidence regarding the significance of the effect of information asymmetry and adherence to accounting rules on the tendency of accounting fraud at Village Credit Institutions in Tegallalang District. The sample used was 108 respondents. The sample collection method used was purposive sampling technique. The data used are primary data obtained by distributing questionnaires to respondents. The analysis technique used is descriptive statistics, non-response bias test, validity test, reliability test, classic assumption test, multiple regression analysis, coefficient of determination (R2), F test, t test.

               The results of the research prove that: (1) Information asymmetry has a positive effect on the tendency of accounting fraud, with a regression coefficient value of 0.410 and a significance value (Sig.) Of 0.007 less than 0.05. This shows that the increase in information asymmetry has an impact on the increasing tendency of accounting fraud. (2) Adherence to accounting rules has a negative effect on the tendency of accounting fraud, with a regression coefficient value of -0.422 and a significance value (Sig.) Of 0.000 less than 0.05. This shows that an increase in the compliance of accounting rules has an impact on the decrease in the tendency of accounting fraud.
PENGARUH KARAKTERISTIK SISTEM AKUNTANSI MANAJEMEN (SAM) TERHADAP KINERJA MANAJERIAL DENGAN LOCUS OF CONTROL SEBAGAI VARIABEL MODERASI
Authors: Pratama I Kadek Yoga
Published: February 2023

Increasing managerial performance in a company or organization can be achieved by means of the manager of the company or organization taking advantage of the ability to see and take advantage of opportunities, identify problems, and select and implement adaptation processes in a particular company or organization. The purpose of thissstudy wastto determine the effect of theecharacteristics0offthe management accounting system(SAM) on managerial performance with locus of control as a moderating variable. This research was conducted in LPDs throughout Susut District, Bangli, with a total sample of 55 people. The samplingi method usedl was nonprobability sampling, namelylpurposive sampling, while tthe data analysisi techniques used were validityy test, reliability test, classical assumption test, moderated regression analysis (MRA) test, (R2), F test, t test. The results showed that: (1) The characteristics of the management accounting system have a positive and significant effect on managerial performance variables. (2) Locus of control does not moderate the effect of the characteristics of the management accounting system on managerial performance.
PENGARUH KAPASITAS SUMBER DAYA MANUSIA, IMPLEMENTASI SISTEM INFORMASI MANAJEMEN DAERAH (SIMDA), SISTEM AKUNTANSI KEUANGAN DAERAH (SAKD) TERHADAP KUALITAS LAPORAN KEUANGAN PADA OPD KABUPATEN GIANYAR
Authors: Asih Ni Kadek Sri Dewi , Pratiwi Ni Putu Trisna Windika
Published: February 2023

his research aims to test the influence of human resource capacity, implementation of regional management information system, regional financial accounting system on the quality of financial statements in OPD Gianyar Regency. The method used in this study is quantitative method with primary data through questionnaire and measured by likert scale. The sampling method in this study used purposive sampling. In this study, the sample used was 94 respondents consisting of sub-section heads, treasurers and accountants from 39 OPD Gianyar Regency. The data analysis technique used is multiple linear regression test. The results of this study show that human resource capacity has no significant effect on the quality of financial statements, while the implementation of regional management information systems and regional financial accounting systems have a positive and significant effect on the quality of financial statements.
PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, SISTEM PENGENDALIAN INTERN, MORALITAS DAN WHISTLEBLOWING TERHADAP PENCEGAHAN KECURANGAN (FRAUD) PENGELOLAAN DANA DESA (STUDI EMPIRIS PADA DESA SE-KECAMATAN PAYANGAN)
Authors: Suandewi Ni Kadek Ayu
Published: February 2023

Fraud prevention is an effort or action taken to minimize opportunities, ward off and assess any activity that has the risk of fraud. This study aims to determine the effect of human resource competence, internal control systems, morality and whistleblowing on the prevention of fraud in village fund management in Payangan Subdistrict Villages. The population in this study were all village officials in Payangan District. The sample in this study was determined with the help of the Slovin formula with a total of 59 village officials. The sampling method used was proportionate stratified random sampling. From the results of this study, human resource competence has a positive and significant effect on fraud prevention, the internal control system has no effect on fraud prevention, morality has no effect on fraud prevention, and whistleblowing has a positive and significant effect on fraud prevention.
PENGARUH PERSEPSI KARYAWAN MENGENAI WHISTLEBLOWING SYSTEM, SISTEM PENGENDALIAN INTERNAL DAN MORALITAS TERHADAP PENCEGAHAN FRAUD PADA PT. SEAFOOD INSPECTION LABORATORY
Authors: Prasasthy Luh Putu Asahi Artha , Hutnaleontina Putu Nuniek
Published: February 2023

This study aims to examine the effect of employee perceptions regarding the Whistleblowing system, internal control system and morality on fraud prevention at PT. Seafood Inspection Laboratory. Collecting data on this study through interview and questionnaires and using Likert scale to measure. The sampling in this study used the Saturated Sample method were 99 employees of PT. Seafood Inspection Laboratory. This research used multiple linear regression test data analysis technique. Data were analyzed using SPSS 21 for Windows software. The results of this study indicate that employee perceptions of the Whistleblowing system have no effect on fraud prevention, internal control systems and morality have a positive and significant effect on fraud prevention (fraud).
PENGARUH TEKANAN, KEEFEKTIFAN SISTEM PENGENDALIAN INTERNAL, DAN BUDAYA ETIS MANAJEMEN TERHADAP KECURANGAN (FRAUD) PADA PENGELOLAAN DANA DESA
Authors: Anggrima Wati Ni Putu Ayu Mirah , Yuniasih Ni Wayan
Published: February 2023

Fraudx is an act of fraud that can harm other parties in order to obtain personal gain. Thisx study aims to determine the influence of pressure, the effectiveness of internal control systems, and the ethical culture of management against fraud in the management of village funds (empirical studies on villages in West Denpasar District). The population in this study was all village devices in villages in West Denpasar Sub-District, respondents used in this study as many as 64 people consisting of village heads, village secretaries, head of government, head of public welfare, head of service, head of finance, head of general and planning. Sample determination method using purposive sampling technique From the results of this study, the pressure has a positive and significant effect on fraud on the management of village funds. While the effectiveness of internal control system and ethical culture of management has no significant effect on fraud in village fund management.
PENERAPAN AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN DANA BOS DI SMP N 3 SUKAWATI DALAM PROGRAM RKAS
Authors: Tina Yanti Ni Luh
Published: February 2023

The application of accountability and transparency in the management of BOS funds at SMP N 3 Sukawati in the RKAS program. One form of education funding comes from the government, namely the School Operational Assistance (BOS) fund. BOS funds require transparent and accountable management.

This research aims to identify and understand the application of accountability and transparency in the management of BOS funds at SMP N 3 Sukawati in the RKAS program. This research uses a qualitative method with a comparative descriptive approach. This aims to assess the application of accountability and transparency in the management of BOS funds at SMP N 3 Sukawati in the RKAS program. Collecting data using observation, interview, and documentation techniques.

The results of this study indicate that the application of accountability and transparency in the management of BOS funds in the RKAS program at SMP N 3 Sukawati is interrelated and has been going well. The implementation of accountability has gone well. Reporting on BOS funds is intended not only for the party providing the budget, but also for channeling it to the party receiving the budget. The implementation of transparency at the planning stage is quite good and can encourage increased accountability. It can be seen that information disclosure and community involvement in SMP N 3 Sukawati are well implemented. The use of funds is according to the needs of students and is guided by national education standards. One application of the principle of transparency is that the community is involved in the process of managing school funds, especially BOS funds
PENGARUH MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN, NIAT MEMBAYAR PAJAK, DAN LINGKUNGAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK HOTEL DAN RESTORAN
Authors: Litawan I Kadek , Nuratama I Putu
Published: February 2023

This study aims to examinegthegeffectgofgmodernizationgof the tax administration system, the intention to pay taxes, and the taxpayer's environmentgonghotelgand restaurant taxpayer compliance (empirical study on hotels and restaurants in Bangli Regency). The population used in this study were all hotels and restaurants registered in the Regional Finance, Revenue and Asset Agency (BKPAD) Bangli Regency as many as 39 hotels and restaurants. Determination of the sample using purposive sampling in order to obtain 39 people as the sample. After the instrument test and classical assumption test were carried out, the data analysis was then carried out using multiple linear regression analysis, determination, t test, and F test. The analysis showed that the effect of modernization of the tax administration system on taxpayer compliance obtained a regressiongcoefficientgofg0.305,gthegtgvalue.gcountgofg2.793gand the significant value of the t test of 0.008 <0.05, so that H1 is accepted. The effect of the intention togpaygtaxesgongtaxpayergcompliancegobtainedga regression coefficient of 0.402,gthegtgvaluegofg3.214gand a significantgvaluegofgthegtgtestgofg0.003g<0.05, so that H2 is accepted. The influence of the taxpayer environment on taxpayer compliance obtained a regression coefficient of 0.327, the tgvaluegofg2.260gandgagsignificantgvalue ofgthegtgtestgofg0.030g<0.05,gsogthatgH3gisgaccepted. It is suggested to Hotels and Restaurants in Bangli Regency to jointly encourage the surrounding community and other hotels and restaurants to comply with paying taxes so that they can jointly remind each other of taxpayer compliance.
PENGARUH KOMPETENSI, PRAKTEK AKUNTABILITAS DAN MORALITAS INDIVIDU TERHADAP PENCEGAHAN (FRAUD) DALAM PENGELOLAAN DANA DESA
Authors: Sariwati Ni Wayan , Sumadi Ni Komang
Published: February 2023

Prevention of fraud in villages financial management is important on the implementation of villager governances.  This researcher aims to determine the impact of competencing, practice of accountabilities and individual morality on prevention (fraud).  The population used was all village officials in villages throughout the sub-district of Ubud, a total of 56 people.  The technique of determining the sample is purposive sampling with multiple regression as a data analysis technique.  From the test results, a competency variable does not have a significant impact on fraud prevention, accountability practices have a positive effect on fraud prevention.  Meanwhile, individual morality has a negative impact on the prevention of fraud in the management of village funds in villages throughout the sub-district of Ubud.
PENGARUH JIWA KEWIRAUSAHAAN DAN PENGETAHUAN AKUNTANSI TERHADAP PENGGUNAAN INFORMASI AKUNTANSI PADA MAHASISWA UNHI DENPASAR
Authors: Wijaya Julia Emas Putria , Putra Cokorda Gde Bayu
Published: February 2023

This research has two objectives. First, to determine the effect of an entrepreneurial spirit on the use of accounting information. Second, to determine the effect of accounting knowledge on the use of accounting information. Primary data used is in the form of online questionnaires. The samples in this study used Slovin formula and stratified random sampling method, with a sample of 66 respondents who were students of the 2017 UNHI Denpasar accounting study program. Data analysis used multiple linear regression analysis techniques to answer the problems of this study with help of the SPSS program. Based on the results of the analysis, it was found that the entrepreneurial spirit variable had no effect on the use of accounting information. Meanwhile, accounting knowledge affects the use of accounting information.
PENGARUH PROFITABILITAS, UKURAN KANTOR AKUNTAN PUBLIK, KOMITE AUDIT TERHADAP AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015-2019
Authors: Devi Ni Wayan Eta Pristya , Wati Ni Wayan Alit Erlina
Published: February 2023

Audit Delay is the time for completion of the audit by the auditor as seen from the time difference between the financial statements and the date of the financial report audit opinion. In this research, it is tested how the effect of profitability, KAP( Public accounting firm), Audit Committee on Audit Delay. This research was conducted at the Consumer Goods Industrial Sector Manufacturing companies.listed on the.Indonesia Stock.Exchange for the period 2015-2019. The sample was determined using.purposive.sampling method, with a total sample of 61 companies. This research uses descriptive analysis test, classic assumption test, multiple linear regression test to test the hypothesis of this study.
PENGARUH KEMAMPUAN TEKNIK PEMAKAI SISTEM INFORMASI AKUNTANSI DAN KETIDAKPASTIAN TUGAS TERHADAP KINERJA SIA DENGAN PENDIDIKAN DAN PELATIHAN SEBAGAI VARIABEL MODERASI
Authors: Yanti Ni Putu Meri , Putra Cokorda Gde Bayu
Published: February 2023

Bookkeeping Information Systems will be frameworks that gather, store and cycle monetary and bookkeeping information utilized by chiefs. Bookkeeping data is for the most part a PC based framework and a strategy for following bookkeeping exercises according to data innovation assets. This examination means to decide the impact of the client's specialized capacity, task vulnerability on AIS execution and to decide the directing impact of the client's specialized capacity and assignment vulnerability in instruction and preparing. This examination was led at the LPD North Kuta District. The example in this examination were 85 representatives engaged with the utilization of bookkeeping data frameworks. The testing technique utilized in this investigation was purposive inspecting. The information examination method utilized in this investigation was Smart PLS 3.0. The outcomes showed that the User Technical Ability variable had a positive and huge impact on AIS Performance, Task Uncertainty had a positive and unimportant impact on AIS Performance, Education and Training Interaction with User Technical Ability couldn't reinforce AIS. Execution, yet Education and Training interfaces with Uncertainty Tasks can fortify AIS Performance.
PENGARUH STRUKTUR KEPEMILIKAN MANAJERIAL, INTENSITAS MODAL, UKURAN PERUSAHAAN DAN GROWTH OPPORTUNITIES TERHADAP KONSERVATISME AKUNTANSI
Authors: Sari Kadek Ayu Permaidya
Published: February 2023

The company is accountable for its operational activities by issuing financial reports. One form of management accountability in meeting the interests of internal and external parties as a consideration for decision making can be seen in the preparation of the company's financial statements. Problems that usually occur in a company usually involve managers and investors, where there will be actions in displaying small company profits in order to create a conservative impression in accounting. Conservatism in accounting implies the existence of asymmetric verification requirements between the recognition of profit and loss. The purpose of this research is to examine the effect of managerial ownership structure, capital intensity, firm size and growth opportunities on accounting conservatism. The population in this study were manufacturing companies listed on the BEI in 2017-2019 which included 25 companies as samples within 3 years, so that 75 data were processed. In this study, researchers used a purposive sampling method. With the data analysis technique, namely using multiple linear regression analysis techniques with the help of the SPSS 21.00 program for windows statistics. The results of data processing, managerial ownership structure has no significant effect on accounting conservatism. Capital intensity does not have a significant effect on accounting conservatism. Firm size has a positive and significant effect on accounting conservatism. Grownth opportunities have a negative and significant effect on accounting conservatism.
PENGARUH EKSTENSIFIKASI PAJAK DAN KEPATUHAN WAJIB PAJAK ORANG PRIBADI TERHADAP TINGKAT PENERIMAAN PAJAK PENGHASILAN ORANG PRIBADI TAHUN 2015-2019
Authors: Windariyanti Ni Wayan
Published: February 2023

This study aims to determine the effect of tax extensification and individual taxpayer compliance on the level of individual income tax revenue. The research design used is quantitative research. The sampling technique used in the study was purposive sampling, with a total sample of 60 data. The data source in this research is secondary data. Data were collected using the method of literature study, archival research and observation. The data analysis method used is multiple linear regression analysis. The results showed that tax extensification had no effect on the level of personal income tax revenue. Individual taxpayer compliance has a positive and significant effect on the level of individual income tax revenue. Tax extensification and individual taxpayer compliance simultaneously have a positive and significant effect on the level of individual income tax revenue at the East Denpasar Primary Tax Service Office and the Denpasar City Social Service
PENGARUH PRINSIP GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN DENGAN FILOSOFI TRI HITA KARANA
Authors: I.N.Manik Sunarya, , Bayu Putra Cok.Gde
Published: February 2023

The purpose of this research is to look at the influence of the various influences of Good Corporate Governance on financial performance and the influence of the Tri Hita Karana philosophy on the relationship between the various principles (principles) of Good Corporate Governance and financial performance in the LPD, Blahbatuh Gianyar District. The number of samples used was 72 people. Questionnaires are used as a way to collect data. The data analysis technique used moderated regression analysis. From the questionnaire that has shown the results of various principles (principles) of good corporate governance have a relevant influence on financial performance in the LPD, Blahbatuh Gianyar District. The Tri Hita Karana philosophy can erase the implementation of the principles of Good Corporate Governance on financial performance in the LPD, Blahbatuh Gianyar District.
PENGARUH PAJAK, MEKANISME BONUS, PROFITABILITAS DAN EXCHANGE RATE TERHADAP KEPUTUSAN TRANSFER PRICING
Authors: Suastini Ni Ketut Sari Arik , Yuniasih Ni Wayan
Published: February 2023

Transfer Pricing policy by company to determine the transactions price among division members inside one company also among divisions member of two companies both abroadalso domestical. The research has a purposes to determine whether Taxes, Bonus Mechanisms, Profitability and Exchange Rates affect the decision making o the companyto take Transfer Pricing actions on Manufacturing companies inside the list of Bursa Efek Indonesia (BEI) at 2017 to 2019. The researchâ€™s population are companies of manufacturelisted on the Bursa Efek Indonesia (BEI) at 2017 to 2019, which amount to 154 companies. The researcher are using non-probability sampling and purposive sampling as thesampling methods. Through the specified criteria, 27 sample companies were obtained. The researcher used secondary data, namely the annual financial report archive of company from 2016 to 2019 gathered from BEI website. Researcher are using logistic regression analysis to analyze the research data.
PENGARUH TIME BUDGET PRESSURE, KOMPLEKSITAS AUDIT, KOMPETENSI AUDITOR, DAN INTEGRITAS TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI PROVINSI BALIâ€
Authors: Ni Luh Putu Rosita Dewi , I Putu Deddy Samtika Putra
Published: February 2023

This â€œstudy aims to examine the effect of time budget pressure, audit complexity, auditor competence and integrity on audit quality. This research was conducted at 13 Public Accounting Firms in Bali Province. The number of samples used as many as 66 respondents. The method of determining the sample is non-probability sampling with purposive sampling technique. The data was collected using a questionnaire. The data analysis technique used was multiple linear regression analysis. The results of the analysis showed that Time Budget Pressure and Audit Complexity had no significant effect on audit quality. Meanwhile, Auditor Competence and Integrity had a significant positive effect on auditâ€ quality.
PENGARUH FINANCIAL GOVERNANCE, PERAN PERANGKAT DESA DAN KEJELASAN SASARAN ANGGARAN TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA DI DESA Se-KECAMATAN MENGWI
Authors: Ni Kadek Novita Pratiwi , Ni Putu Ayu Kusumawati , Ni Wayan Alit Erlinawati
Published: February 2023

Accountability for managing village funds is defined by an obligation to carry out reporting and also accountability for the success or failure of the implementation of the organization's mission to fulfill or realize predetermined results, with media accountability carried out in a regular manner. Factors that influence the accountability of village fund management are financial governance, the role of village officials and clarity of budget targets. The sample in the study was 45 people consisting of the Village Head, Village Secretary, and Village Treasurer in all Mengwi District. The sampling technique in this study used a saturated sample, data was collected using a questionnaire. Data were analyzed by Validity Test, Reliability Test, Descriptive Statistical Analysis, Classical Assumption Test, Multiple Linear Regression Analysis, F Test, Coefficient of Determination Test and t Test. From the results of this study, financial governance, clarity of budget targets and the role of village officials have a significant and positive influence on the accountability variable for managing village funds in villages throughout Mengwi District..
Pengaruh Kemudahan Penggunaan, Keamanan dan Kerahasiaan, dan Pengalaman Wajib Pajak Orang Pribadi Terhadap Minat Penggunaan Sistem E-Filing Secara Mandiri
Authors: Ida Bagus Putu Bayu Nandika , Sang Ayu Putu Arie Indraswarawati
Published: February 2023

This study aims to determine the effect of ease of use, security and confidentiality, and taxpayer experience on the use of the e-Filling system. This research was conducted at Kupu-Kupu Barong Villas & Three Spa by L'Ocittane, which is located in Kedewatan P.O Box 7 Ubud, Kedewatan, Ubud, Gianyar. The population used in this study were all employees of Kupu-Kupu Barong Villas & Three Spa by L'Ocittane, totaling 236 people. The sample in this study is individual taxpayers who are employees of KupuKupu Barong Villas & Three Spa by L'Ocittane who have been registered as taxpayers since 2019, totaling 190 people. The data analysis technique used in this research is multiple linear regression analysis. The results of this study indicate that the ease of use has a positive and significant effect on the interest in using the e-Filing system by taxpayers. Security and confidentiality have a positive and significant effect on the interest in using the e-Filing system by taxpayers. Experience has a positive and significant effect on the interest in using the e-Filing system by taxpayer
PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, SISTEM PENGENDALIAN INTERNAL, DAN KOMITMEN ORGANISASI. TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH
Authors: Gusti Ayu Made Gangga Putri Pradnyandari , Cokorda Gde Bayu Putra
Published: February 2023

Local Government Financial Reports (LKPD) are intended to fulfill the general purpose of financial report. LKPDâ€™s quality each year will receive an assessment in the form of an opinion from the Supreme Audit Agency (BPK). The population used in the research were every employees that worked inside the OPD Tabanan Regency as many as 2700 people. To determine the samples, the researcher used purposive sampling method to obtain 128 people as the samples. After testing the instrument and classical assumption test, researcher are using multiple linear regression, , F also t test, and determination test to analyze the data. Analyzing results showed human resource competence positively influenced the OPD financial reports quality in Tabanan Regency, the system Internal control has an effect positively on the OPD financial reports quality in Tabanan Regency, organizational commitment has positive effects on OPD financial reports quality in Tabanan Regency.