bluuebunny/crossref_metadata_2025 huggingface dataset:
PENGARUH INTEGRITAS, TEKANAN FINANSIAL DAN PERSONAL CULTURE TERHADAP KECURANGAN AKUNTANSI PADA ORGANISASI PERANGKAT DAERAH (OPD) KABUPATEN JEMBRANA
Authors: Pramesti Ni Putu Chika Candra , Putra Cokorda Gde Bayu
Published: February 2023

Accountingt can help various parties to control company conditions more easily. Accountingt fraud ist thet most important problem thatt happens in Accountingt field. Accountingt fraud ist an act of cheatingt or deviation thatt ist intentionally done by cheating, manipulating, or causingt harm to a company, group, or individutal. This research aims to obtain empirical evidence about thet effect of integrity, financial pressure, andt personalt culturet on accountingt fraud in Jembranat district OPD usingt purposive samplingt method. Thet sample in this research was 28 OPD Jembranat regency with 112 respondentts, thet datat collection method thatt used in this research was a questionnaire method. Thet results showed thatt integrity had no significant effect on accountingt fraud, financial pressure had a positive andt significant effect on accountingt fraud andt personalt culturet had a negative andt significant effect on accountingt fraud.
PENGARUH KESEMPATAN INVESTASI, LIKUIDITAS, LEVERAGE DAN KEPEMILIKAN INSTITUSIONAL TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2018
Authors: Suari Ni Made Putri Ratna , Erlinawati Ni Wayan Alit
Published: February 2023

The purpose of this study to examine thei effect of thei variable investment opportunity set, Liquidity, leveragei and institusionali ownership on dividenid policy. This study uses manufacturing companies listed on the Indonesia Stock Echange period 2016-2018. The number of research population is 140 manufacturing companies, thei researchers used a purposive samplingi method and selected 31 companies that met the creteria. The analysis technique used in thei study is multiple linier regression analysis technique, classic assumption test including normality test, multicolinearity test, heteroskedastisitas test, autokolerasi test, hypothesis testing t-statistic and f-statistic to test thei feasibility of the research model. The result analysis shows that investment opportunity set negative effect, liquidity positive effect, leveragei and institusionali ownership have no effect on dividenid policy on manufacturing companies in Indonesia stock exchange period 2016-2018
PENGARUH LOCUS OF CONTROL, SIFAT MACHIAVELLIAN, SKEPTISME PROFESIONAL DAN TURNOVER INTENTION TERHADAP PERILAKU DISFUNGSIONAL AUDITOR STUDI EMPIRIS INSPEKTORAT TABANAN
Authors: Aprilia Niski , Nuratama I Putu
Published: February 2023

Dysfunctional audit behavior is thel auditorls deviant behavior from thel auditl standard. Allegations directed at thel auditorl proffession have an influence on unethical decision making, leading to dysfunctional behavior. This dysfunctional behavior can be caused by various factors, from thl characteristics of the auditors themselves and thel pressure in carrying out thl work. This study aims to determine the effect of locus of control, machiavellian nature, professional skepticism and turnover intention to dysfunctional audit behavior. The population in this studi were all internal auditor at Tabanan Regency Inspectorate and the sampling method was using saturated or census sample method. The sample used in this study was 36 internal auditors. Data analysis method used in this research is multiple linear regression. Based on the results of the study it can be seen that locus of control and professional skepticism have a negative effect on thel dysfunctional audit behavior, while the machiavellian nature and turnover intention have a positive effect on the dysfunstional audit behavior.
PENGARUH TINGKAT PENDIDIKAN DAN KEAHLIAN PROFESIONAL TEHADAP EFEKTIVITAS SISTEM PENGENDALIAN INTERNAL DENGAN PENGALAMAN KERJA SEBAGAI MODERASI
Authors: Sri Darmayanti Ni Luh Putu
Published: February 2023

The effectiveness of the system and internal control is the level of achievement and program results with the targets set by the management and management designed to gain confidence and confidence about the achievement of organizational goals and objectives. To increase the effectiveness of systems and internal controls there are several things that must be considered. This research aims to find out the effect of the level of education and professional expertise on the effectiveness of the system and internal control with experience and work as moderation. This research was carried out at the Regional Owned Enterprises Badand Denpasard Kotad namely PDAM, PD Pasard and PD Parking. In this research, the method of purposived sampling was selected and the sample size was 32 respondents. Techniques and data analysis used in this research are descriptive statistics, validity mosque, reliability mosque, classical assumptions mosque, MRA, coefficient of determination, Ujid Fd and Ujid t.

               The results of the research showed that the level of education was positive with a positive coefficient of 0.374, the t-value was 2.312 and the significant value was 0.031 <0.05 and professional expertise was positive with a positive coefficient of 0.642, the t-value was as large as 2,789 and had a significant effect of <0.05d. positive and effectiveness of systems and internal control. The work experience variable with moderated 1 had a positive coefficient of 0.091, a t-value of 0.602 and a significant value of 0.511> 0.05 and moderated 2 had a negative coefficient of -0.122, a t-value of 0.602 and a significance of 0.511> 0.05 and moderated 2 had a negative coefficient of -0.122, the t-value of 0.18 and a significant of 0.282> 0.05. can not be able to modify the influence of the level of education and professional skills and effectiveness of the system and internal control.
PENGARUH PERSAINGAN AUDITOR, LAMA PENUGASAN (AUDIT TENURE) DAN SIFAT MACHIAVELLIAN PADA INDEPENDENSI AUDITOR
Authors: Artini Kadek Ayu , Yuniasih Ni Wayan
Published: February 2023

A public accountant most has a sense of self-discipline so that when checking the financials statementses of each company there is no mistake in determining opinions for consumer financial statements. The populated in this study where alls auditor's at the public accounting firm on Bali, namely ninety four people. The sample use in this study were sixty four auditors. The sampling method was purposives samplings technique. Results this reasearch indicated thats auditor competition and audit tenure haven a positive effect, while the machiavellian nature has a negative effect.
PENGARUH PENGGUNAAN TEKNOLOGI INFORMASI DAN PARTISIPASI MANAJEMEN TERHADAP KINERJA INDIVIDU DENGAN KEMAMPUAN TEKNIK PEMAKAI SISTEM INFORMASI AKUNTANSI SEBAGAI PEMODERASI
Authors: Dwi Marini Ni Komang , Alit Erlina Wati Ni Wayan
Published: February 2023

The purpose of this research is to determine the effect of Information Technology Use and Management Participation on Individual Performance with Technical Ability of SIA Users as a moderator.

A total of 14 KSUs located in Gianyar District with 60 employees were selected as locations and research samples. Probability sampling with the Slovin formula is used as the sampling method in this study. Data analysis techniques include descriptive analysis, validity test, reliability test, classical assumption test, MRA, F test, determination coefficient (R2), and t test.

The results of this research show that: (1) The use of information technology has a positive effect on individual performance, with a regression coefficient of 0.285, a tcount of i2.447 and a significant value of 0.018 <0.05. (2) Management participation has a significant positive correlation on individual performance, the regression coefficient is 0.143, the tcount is 2.354 and the significant value is 0.025 <0.05. (3) The ability of the AIS user technique is able to moderate the relationship between the use of information technology and individual performance, where the regression coefficient of moderation is 0.155, the value of tcount is 2.583 and the value is significant as much as 0.013 <0.05. (4) The ability of the user technique is able to moderate the relationship between Management Participation and Individual Performance, where the regression coefficient value in moderation 2 is 0.231, the tcount value is 2.381 and the significant value is 0.021 <0.05.
PENGARUH TEKANAN EKSTERNAL, AKUNTABILITAS, KETIDAKPASTIAN LINGKUNGAN DAN PENGENDALIAN INTERNAL TERHADAP PENERAPAN TRANSPARANSI PELAPORAN KEUANGAN
Authors: Budiartini Luh , Deddy Samtika Putra I Putu
Published: February 2023

Financial transparency is is freedom to obtain information about aspects of financial performance in a comprehensive and open report manner which is summarized both positive and negative, accurate, timely, decisive and balanced through the media in the form of the presentation of financial statements that can be accessed by various interested parties with the assumption that the public has the right to know information. The purpose of this study is to provide the effect of external pressures, accountability, environmental uncertainty and internal control on the application of financial reporting transparency. Thise reasearch was conducted at OPD in Badung Regency. The population in this study were all apparatus work units totaling 8212 people. The sampling technique is using purposive sampling method, so that a sample of 114 people from 38 OPD is obtained. The analysis technique used is Multiple Regression Analysis. Test results show that external pressures and accountability had a positive and significant effect on the application of financial reporting transparency. While environmental uncertainty and internal control do not have significant effect on the application of financial reporting transparency.
PENGARUH KEJELASAN SASARAN ANGGARAN, PENGENDALIAN AKUNTANSI DAN SISTEM PELAPORAN TERHADAP KINERJA MANAJERIAL APARATUR PEMERINTAH
Authors: Eka Budiastawa I Gede , Ayu Kusumawati Ni Putu , Bayu Putra Cokorda Gde
Published: February 2023

The regional government has the authority to run and control the performance of the apparatus in utilizing the stipulated budget. Local governments must meet the criteria for good governance including, clarity of budget targets, accounting controls and a reporting system that will impact on the managerial performance of government officials. The purpose of this study was to determine the effect of clarity of budget targets, accounting controls and reporting systems on managerial performance of government officials. This research is located in all OPD in Klungkung Regency. The population in this study were all employees at 38 Regional Apparatus Organizations (OPD) in the Klungkung Regency Government, amounting to 4,056 people, using judgment sampling techniques, the number of samples in this study was 114 people. The conclusion in this study is the clarity of budget objectives, accounting control and reporting systems have a significant effect on the managerial performance of the Klungkung OPD apparatus.
PENGARUH KEAHLIAN PENGGUNA, KESESUAIAN TUGAS DAN BUDAYA ORGANISASI TERHADAP KINERJA KARYAWAN PENGGUNA SISTEM INFORMASI AKUNTANSI (SIA)
Authors: Riyantini I Gusti Agung Ayu Tri
Published: February 2023

This research is to find out the influence of user expertise, suitability of tasks and organizational culture on the performance of employees of accounting information systems (SIA).This research was conducted BPR in Mengwi Sub-District, Badung, with the samples are 76 respondents. The sample determination method is non probability sampling with purposive sampling, the data analysis technique used is multiple linear regression analysis, determination coefficient (R2), F test, t test. The results showed that User expertise had a positive and significant effect on employee performance variables. The task suitability has a positive and significant effect on employee performance variables. The organization culture has a positive and significant effect on employee performance variables.
PENGARUH INDEPENDENSI, KOMPETENSI DAN SKEPTISME PROFESIONAL TERHADAP KUALITAS AUDIT JUDGMENT
Authors: Dilla Putu Ayu Mahatma
Published: February 2023

This study aims to determine the effect of independence, competence and professional skepticism on the quality of audit judgment at the Financial Audit Board of Republic Indonesia (BPK RI) Representative of Bali Province. The sample that taken in this study  was all auditors who worked at BPK RI Representatives of Bali Province. The sampling method in this study was using non-probability sampling with purposive sampling technique, totaling 60 auditors. The data collection method is done by using a questionnaire technique. The data analysis techniques used in this study include validity test, reliability test, descriptive statistical analysis, classical assumption test, multiple linear regression analysis, determination coefficient test (R2), F test and T test. The results of this study indicate that the variables are independence and competence. positive and significant effect on the quality of audit judgment, while the variable professional skepticism has no significant effect on the quality of audit judgment.
PENGARUH PROFITABILITAS, LIKUIDITAS, DAN LEVERAGE TERHADAP FINANCIAL DISTRESS
Authors: Saputri Ni Made Nita , Padnyawati Kadek Dewi
Published: February 2023

This study aims to obtain empirical evidence regarding the effect of profitability, liquidity, and leverage on financial distress (a case study of property and real estate sector companies listed on the Indonesian stock exchange for the period 2017 - 2019). The sample selection technique in this study was purposive sampling and obtained a sample size of 26 companies with 78 observations. The data analysis technique in this research is logistic regression analysis technique.The results of the research analysis show that the profitability variable has a positive regression coefficient of 0.109 with a significance value of 0.982> 0.05 so that the profitability variable has a positive and insignificant effect on financial distress. The liquidity variable has a negative coefficient of -0.048 with a significance value of 0.145> 0.05 so that the liquidity variable has a negative and insignificant effect on financial distress. The leverage variable has a negative coefficient of -653 with a significance value of 0.177> 0.05, so the leverage variable has a negative and insignificant effect on financial distress.
PENGARUH STRUKTUR AUDIT, TEKANAN WAKTU, DISIPLIN KERJA, DAN KOMITMEN ORGANISASI TERHADAP KINERJA AUDITOR
Authors: Eka Putra I Ketut , Putra Cokorda Gde Bayu
Published: February 2023

The purpose of this research is toexamine The Effect of Audit Structure, Time pressure, Work discipline and Organization commitment toward Auditor Performance at Public Accountant Office in Denpasar. This research conducted to auditor who work at 16 (sixteen) Public Accountant Office that own in Bali with 120 auditors. Data accumulation method used questioner and analyzed using Double Regression Analysis. Based on the result of distributing 120 questioners, the researcher found that audit Structure, work discipline and organization commitment have positive and significant impact to auditor performance. Meanwhile time pressure does not impact to variabel auditor performance. If the organization side wish to maximalist auditor performance therefore better to observe back to some factors that exist in audit structure, work discipline, and organization commitment
PENGARUH KOMPETENSI SDM, AWIG-AWIG, DAN KETAATAN PELAPORAN KEUANGAN TERHADAP PENCEGAHAN FRAUD DALAM PENGELOLAAN DANA DESA
Authors: Ayu Astini Ni Kadek Dwi
Published: February 2023

Fraud is an intentional or an unintentional act committed by someone or group illegally, to get money or assets that may harm other people or agencies. The purpose of the study is to determine the effect of human resource competence, awig-awig and compliance with financial report on the prevention of fraud which occurs in village fund management of the Pupuan districtâ€™s village administration of Pupuan District, Tabanan Regency. The purpose sampling method was chosen with a sample size of 104 respondents consisting of the head and members of PTPKD. The data analysis technique was used in this research is Descriptive Statistics, which is Validity and Reliability Test, Classical Assumption Test that was used Normality Test, Multicollinearity and Heteroskedasticity, Multiple Linier Regression, Coefficient of Determination, F-test and t-test. The results showed that the competence of human resources had no significant effect on fraud prevention. awig-awig has positive and significant effect on fraud prevention. Compliance with financial report has a positive and significant effect on fraud prevention. Those mean that the competence of human resources has not been able to prevent the fraud in the village fund management, awig-awig protection and compliance with good financial report can prevent the fraud in the village fund management.
PENGARUH KECERDASAN EMOSIONAL, MINAT BELAJAR DAN PERILAKU BELAJAR TERHADAP TINGKAT PEMAHAMAN AKUNTANSI
Authors: Yuniantari Luh Gede Ega
Published: February 2023

This studi aims to determine the influence of emotional intelligence, learning interests and learning behaviors on the level of accounting understanding. The research was conducted on students of Accounting Studi Program class of 2018. There were 139 samples. The ianalysis itechnique used is iMultiple iLinear Regression Analysis, ithe iresults of the studi ifound ithat iemotional iintelligence iand ilearning iinterests ihave a positive and significant ieffect ion ithe ilevel iof iaccounting iunderstanding. Meanwhile, ilearning ibehavior has no effect on the level of accounting understanding.
PENGARUH PENERAPAN SISTEM PENGENDALIAN INTERN PEMERINTAH, GOOD GOVERNANCE, DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN KOTA DENPASAR
Authors: Junyantara I Gede Agus , Putra I Putu Deddy Samtika
Published: February 2023

This study aims to determine the effect of implementing a government internal control system, good governance, the use of information technology on the quality of financial reports in the city of Denpasar. The place for this research was conducted in the Regional Apparatus Organization Unit (OPD) of Denpasar City. The data used are primary data using a questionnaire. The sampling method used in this study was purposive sampling technique. The population in this study amounted to 27 regional apparatus organizations (OPD) in the form of offices and agencies in Denpasar City. In this study using 3 criteria, namely the head of the finance department, treasurer, and financial department employees who have a minimum service period of three years. So the sample in this study amounted to 81 respondents. The data analysis technique used in this study is multiple linear regression analysis. The results of this study indicate that the implementation of the government internal control system has a positive and significant effect on the quality of financial reports for the city of Denpasar, good governance has a positive and significant effect on the quality of financial reports for the city of Denpasar, the use of information technology does not have a significant effect on the quality of financial reports for the city of Denpasar. For the OPD of Denpasar City to improve and implement a government internal control system, Good Governance, the use of information technology in order to create quality financial reports. And for the next researcher, it is expected to add other variables or a different location so that they can be compared with previous studies.
PENGARUH SELF EFFICACY, SENIORITAS AUDITOR DAN REWARD TERHADAP AUDIT JUDGMENT
Authors: Sari Ni Luh Putu Listya , Putra I Made Endra Lesmana
Published: February 2023

This study was intended to test the effect of self-efficacy, auditor seniority and reward on audit judgment. This study collected main data using a questionnaire that was distributed directly to respondents. The subjects of this study were auditors who worked at KAP in Bali Province which were registered in the IAPI Directory in 2019. The sampling method used in this study was purposive sampling technique. 70 questionnaires have been distributed and 55 questionnaires can be used for further analysis. The analysis technique used in this research is multiple linear regression analysis. The conclusion in this study is that self-efficacy has a positive effect on audit judgment, auditor seniority has no significant effect on audit judgment and reward has a positive effect on audit judgment.
PENGARUH DEBT TO EQUITY RATIO (DER), CURRENT RATIO (CR), DAN TOTAL ASSET TURNOVER (TATO) TERHADAP EARNING PER SHARE (EPS) PADA PERUSAHAAN PROPERTY, REAL ESTATE, DAN KONTRUKSI BANGUNAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2019
Authors: Dewi A.A. Istri Cynthia Bahari
Published: February 2023

Empirically anatomize the impact of Debt to Equity Ratio, Current Ratio, and Total Asset Turnover towards Earning Per Share at property, real estate, and construction companies that registered in Indonesian Stock Exchange (IDX) is the goal of this research. Purposive sampling method is used to determination of the number of samples. 35 companies of property, real estate, and construction companies chosen as sample on this research using some criteria throughout period 2016-2019. This research using multiple linear regression analysis to test the hypothesis. The findings of this research were: Debt to Equity Ratio had no significant effect on Earning Per Share, Current Ratio had no significant effect on Earning Per Share, and Total Asset Turnover had positive and significant effect on Earning Per Share.
PENGARUH PERTUMBUHAN PERUSAHAAN, FINANCIAL DISTRESS, RASIO LIKUIDITAS DAN RASIO SOLVABILITAS TERHADAP OPINI AUDIT GOING CONCERN
Authors: Maidayanti Ni Wayan
Published: February 2023

Audit, going concern, produced by the auditor in order to provide assurance whether an entity is able to maintain its survival. This study aims to examine the effect of company growth, financial distress, liquidity ratio, and solvability ratio toward going concern audit opinion for manufacturing sector companie that was listed on the Indonesia Stock Exchange (IDX) for the period 2017 - 2019. With populations of 168 companies. The data was obtained from the official page of the Indonesia Stock Exchange (IDX). Determination of the number of samples by using purposive sampling method, in, order, to obtain a sample of 62 companies. In this study, hypothesis testing was done by using logistic regression analysis techniques with a significance level of 5%. The results showed that financial distress affected positive and significant towards going concern audit opinion, while company growth, liquidity ratio and solvability ratio do not affected significant toward going concern audit opinion.
PENGARUH KOMPETENSI AUDITOR, SELF EFFICACY, SENIORITAS AUDITOR DAN KOMPLEKSITAS TUGAS TERHADAP AUDIT JUDGMENT
Authors: Apriliani Luh risa
Published: February 2023

Audit judgment is a consideration made by the auditor specify opinion on the result audit that has been carried out based on existing evidence. Research wants to test the effect of auditor competence, self efficacy, seniority, and the cask complexity in the audit judgment. population used in this study this research was conducted on all working auditor at the Bali Province Public Accounting Firm. The method determining the sample use purposive sampling with 54 respondents. Using multiple linear analysis techniques. Auditor competence, senior audit, self efficacy, senior audit has a positive effect on audit judgment, but task complexity has a negative effect on audit judgment.
PENGARUH KOMITMEN PROFESIONAL, PENGALAMAN KERJA, DAN SANKSI PERPAJAKAN PADA PENGAMBILAN KEPUTUSAN ETIS KONSULTAN PAJAK DI PROVINSI BALI
Authors: Bayu Sanjaya Putra I Gusti Putu , Arie Indraswarawati Sang Ayu Putu
Published: February 2023

Profession in the accounting sector is a job that is often faced with ethical actions, especially work in the field of Tax Consultants. The purpose of this study was to see the effect of professional commitment, work experience, and tax sanctions on the ethical decision-making process of the Tax Consultant in Bali Province. The population in this study were all Tax Consultants in Bali Province, while the sample in this study used 223 people. Sampling with purposive sampling method. Data testing includes: validity, reliability, multicollinearity, heteroscedasticity, multiple regression analysis, hypothesis testing and coefficient of determination. The results of the study indicate that professional commitment, work experience, and tax sanctions simultaneously have a significant positive effect on ethical decision making for Tax Consultants in Bali Province.
PENGARUH KEJELASAN SASARAN ANGGARAN,KOMPETENSI APARATUR DESA,DAN SISTEM PENGENDALIAN INTERN TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA
Authors: Pebriyanto I Wayan , Sumadi Ni Komang
Published: February 2023

This research aims to examine and analyze the effect of clarity, budget targets, the competence village officials and the internal control system on the accountability of village fund management. The entire village apparatus in the Sukawati District Government, Gianyar Regency, totaling 12 villages in the Sukawati District, were used as the population in this study and the sample in this study were 95 people. The questionnaire was used as a tool to collect data and purposive sampling was used to determine the sample. Multiple linear regression analysis was used as an analytical technique.

The clarity of budget objectives will not affect the accountability of the village and village government is the result of this research. Partially, only the ability of village officials has an influence on the accountability of village fund management at the Sukawati District Government Office, Gianyar Regency, while the clarity of budget targets and the internal control system has no effect on the accountability of village fund management at the Sukawati District Government Office, Gianyar Regency.
PENGARUH EXTERNAL PRESSURE, QUALITY OF EXTERNAL AUDITOR, AUDIT OPINION, CHANGE OF DIRECTOR, DAN FREQUENT NUMBER OF CEOâ€™S PICTURE TERHADAP FINANCIAL STATEMENT FRAUD DALAM PERSPEKTIF FRAUD PENTAGON PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDO
Authors: Putra Utama I Made Alit , Yuniasih Ni Wayan
Published: February 2023

Financial Statement Fraud ialah penyajian salah secara sengaja dilakukan di laporan keuangan agar bisa menipu para pengguna laporan keuangan. Rumusan masalah pada penelitian ini yaitu apakah pengaruh External Pressure, Quality of External Auditor, Audit Opinion, Change of Director, dan Frequent Number of Ceoâ€™s Picture terhadap financial statement fraud dalam perspektif Fraud Pentagon pada perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2018. Dimana peneliti ingin mengetahui pengaruh External Pressure, Quality of External Auditor, Audit Opinion, Change of Director, dan Frequent Number of Ceoâ€™s Picture terhadap financial statement fraud dalam perspektif Fraud Pentagon.

Penelitian dilakukan pada perusahaan Perbankan yang terdaftar di Bursa Efek Indonesia Tahun 2016-2018. Sampel yang digunakan sejumlah 41 perusahaan selama 3 tahun penelitian yang menjadi 123 perusahaan selama 3 tahun di Bursa Efek Indonesia, dengan metode purposive sampling. Teknik analisis yang digunakan ialah uji regresi berganda..

Berdasarkan hasil analisis uji regresi berganda, detemukan bahwa variabel external pressure berpengaruh negatif dan signifikan terhadap financial statement fraud. Selanjutnya variabel Quality of External Auditor dan Audit Opinion tidak berpengaruh signifikan terhadap financial statement fraud. Change of Director berpengaruh positif dan signifikan terhadap financial statement fraud. Sedangkan, Frequent Number of Ceoâ€™s Picture tidak berpengaruh signifikan terhadap financial statement fraud. External pressure mengindikasikan bahwa apabila perusahaan melakukan external pressure hal tersebut akan mempengaruhi terjadi nya financial statement fraud. Quality of External Auditor dan Audit Opinion mengindikasikan bahwa apabila perusahaan melakukan Quality of External Auditor dan Audit Opinion sekalipun tidak akan mempengaruhi tindakan financial statement fraud dalam suatu perusahaan. Change of Director mengindikasikan bahwa pergantian direktur dalam suatu perusahaan memiliki pengaruh positif terhadap kinerja perusahaan maupun tindakan financial statement fraud. Frequent Number of Ceoâ€™s Picture mengindikasikan bahwa dengan adanya foto CEO yang sering dipajang pun tidak akan mempengaruhi tindakan financial statement fraud dalam suatu perusahaan.
PENGARUH KEJELASAN SASARAN ANGGARAN, PARTISIPASI MASYARAKAT DAN SISTEM PENGENDALIAN INTERN PEMERINTAH TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA PADA KANTOR DESA SE-KECAMATAN MARGA KABUPATEN TABANAN
Authors: Dwipayani Ni Komang Sintia , Hutnaleontina Putu Nuniek
Published: February 2023

This study aims to determine and empirically test the clarity of budget targets, community participation, and government internal control systems1 on village fund management accountability.1 The factors that affect village fund management accountability are clarity of budget targets, community participation, and government internal control systems. The sample used in this study were 16 villages located in Marga District, Tabanan Regency with 80 respondents. The sampling method in this study used purposive sampling, data was collected using a questionnaire. The data analysis technique used multiple linear regression analysis. Based on the results of this study, it is stated that the clarity of budget targets and the government's internal control system1 has a positive effect 1 on 1 accountability 1 management 1 village funds, 1 while 1 community participation has no effect 1 on 3 accountability 2 management 2 funds 3 villages.
PENGARUH UKURAN PERUSAHAAN, OPINI AUDITOR DAN PROFITABILITAS TERHADAP AUDIT DELAY
Authors: Anggreni Ni Luh Ade Dwi , Indraswarawati Sang Ayu Putu Arie , Putra Cokorda Gde Bayu
Published: February 2023

Audit Delay is the length of time from the closing date of the company's financial year to the date of issuance of the auditor's report. This study aims to examine how the influence of company size, auditor opinion and profitability on Audit Delay in companies listed on the Indonesia Stock Exchange in 2017 - 2019. The population of this study is the mining sector companies listed on the Indonesia Stock Exchange in 2017 - 2019 as many as 67 company. This is a quantitative study, and the samples were collected using the purposive sampling approach, yielding 99 samples from 33 firms. This research uses logistic regression analysis method. From the analysis test results, it was found that company size and auditor's opinion had no significant effect on Audit Delay, while profitability had a negative and significant effect on Audit Delay.
PENGARUH KEPEMIMPINAN, KEJELASAN SASARAN ANGGARAN, DAN PENGAWASAN TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA DI KECAMATAN BEBANDEM KABUPATEN KARANGASEM
Authors: Krisnanti Ni Nyoman Pebi , Padnyawati Kadek Dewi , Hutnaleontina Putu Nuniek
Published: February 2023

The study aims to investigate the effectiveness of leadership, clarity of budget targets, supervision on the accountability of village fund management. Village office employees from 8 villages in the sub-district of bebandem as the population. Purposive sampling method was used in determining the sample so that 72 respondents were obtained. Following the instrument test and the classical assumption test performed, multiple linear regressions analysis, determination,t test and F test were used to evaluate the data. The study resulted in there indicate that leadership, clarity of budget targets, and supervision take effect a positive and significant for the accountability of village fund management in village governments throughout the bebandem district, karangasem Regency.
PENGARUH KETAATAN ATURAN AKUNTANSI, ASIMETRI INFORMASI, MORALITAS INDIVIDU TERHADAP KECENDERUNGAN KECURANGAN (FRAUD) AKUNTANSI
Authors: Ni Luh Puspasari , Cokorda Gde Bayu Putra
Published: February 2023

The purpose of this study was to examine the effect of compliance with accounting rules, information asymmetry, individual morality on the tendency of accounting fraud at the Village Credit Institution (LPD) Payangan Regency. The participants in this study were all members of the LPD in Payangan District as many as 95 people. Purposive sampling was used to determine the sample size, which resulted in a total of 57 persons. Following the instrument test and the classical assumption test performed, multiple linear regression analysis, determination, t test, and F test were used to evaluate the data. The findings of the investigation reveal that accounting standards must be followed have a detrimental impact based on likelihood of accounting fraud in the workplace Village Credit Institution in Payangan District.  Information asymmetry  and  individual  morality  have  a positive and significant impact based on likelihood of accounting fraud at Village Credit Institution in Payangan Regency. It is recommended that LPDs in Payangan District are able to maintain and improve compliance with accounting rules so that LPDs run according to the expected goals.
Pengaruh Keterlibatan Pemakai Dalam Pengembangan Sistem Informasi, Kemampuan Teknik Personal, Dukungan Manajemen Puncak, Pelatihan Dan Pendidikan Terhadap Kinerja Sistem Informasi Akuntansi Pada LPD Di Kecamatan Abiansemal
Authors: I Gede Suet Sutra Witara , Ni Komang Sumadi
Published: February 2023

An accounting information system is a system that processes data and transactions to produce useful information for planning, controlling, and operating a business. Factors that affect the performance of SIA such as user involvement in the development of information systems, personal technical skills, top management support, training and education. This research is in the form of associative using a questionnaire. The number of samples studied as many as 117 respondents using purposive sampling technique of determining the sample using criteria. The results of hypothesis testing indicate that the variables of user involvement in information system development, personal technical skills, top management support, training and education affect the performance of SIA at LPD in Abiansemal District
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN, PENEKANAN ANGGARAN, DAN KOMPLEKSITAS TUGAS TERHADAP KESENJANGAN ANGGARAN
Authors: Mutia Putri Ni Luh , Bayu Putra Cokorda Gde
Published: February 2023

Budget slack is the difference between the reported budget report and the budget that is not in accordance with the best entities of an organization. This study aims to examine how the influence of budgetary participation, budget emphasis, and task complexity on budget gaps. The population in this study were all employees in the SKPD Tabanan Regency. This research is quantitative and meanwhile the sample technique used is purposive sampling, with this the research sample produced is a total of 57 employees. The analytical method used in this research is multiple linear regression analysis. The hypothesis was tested using t-test with a significance level of 5%. Based on the results of the analysis test simultaneously the influence of budgetary participation, budget emphasis, and task complexity significantly affect the budget gap, and partially the influence of budgetary participation, budget emphasis, and task complexity have a positive and significant effect on the budget gap.
Pengaruh Jenjang Pendidikan, Partisipasi Pemakai Sistem Informasi Akuntansi, Skill, Terhadap Efektivitas Sistem Informasi Akuntansi di LPD Se Kecamatan Denpasar Utara
Authors: Dewi Ni Wayan Merliana , Muliati Ni Ketut
Published: February 2023

LPD (Lembaga Perkreditan Desa) is a traditional financial institution with low resources and limited technology. In this era of digitalization, it is important to encourage village financial institutions to use technology in serving the community so that village financial institutions are strong, able to compete, and educated and certified human resources are absolute should-have for LPDs. The purpose of this study was to determine the effect of education level, participation of accounting information system users, and skills on the effectiveness of accounting information systems. This study's population was conducted in 10 LPDs in North Denpasar Sub-District that met the criteria. The purposive sampling method was used to determine the number of samples in this study, which totaled 62 employees. According to the findings of this study, education level, participation of accounting information system users, and skills all have a positive and significant impact on the effectiveness of accounting information systems in the LPD of North Denpasar Sub-District.
Pengaruh Etika Kepemimpinan, Fungsi Badan Pengawas dan Pengalam Kerja Terhadap Kualitas laporan Keuangan
Authors: Dewi Ni Putu Lilik Karmila , Putra I Putu Deddy Samtika
Published: February 2023

The researcher conducted an observation to see the influence between the ethics of the leader, the function of the internal supervisory body, and work experience on the quality of financial reports in LPD, Mengwi District, Badung Regency. LPD employees who act as presenters of financial statements from 38 LPDs that have met the criteria are used as the population in this study. The results of this study indicate that the quality of financial reports at the LPD of Mengwi Badung Regency can be influenced by three independent variables. This research can later be used as a reference and contribution of ideas in the process of drafting policy regulations related to financial reports at the LPD of Mengwi Badung Regency.
Pengaruh Formalitas Pengembangan Sistem Informasi Akuntansi dan Kemampuan Teknik Personal Terhadap Kinerja Sistem Informasi Akuntansi Pada Rumah Sakit Swasta Di Denpasar
Authors: Ani Eni Susi , Muliati Ni Ketut
Published: February 2023

The performance of the accounting information system will help the hospital's operations run better. The purpose of this study was to determine the effect of the formality of developing an accounting information system and personal technical skills on the performance of an accounting information system at a private hospital in Denpasar. The population in this study were all employees of a private hospital in Denpasar, as many as 1,698 employees. The sample used was 262 employees of a private hospital in Denpasar. The sampling technique is purposive sampling, sampling with certain considerations based on the research objectives. The data analysis technique used in this study is multiple linear regression analysis, the coefficient of determination and to test the hypothesis used t test and f test using SPSS software. Based on the results of the research and discussion that have been described, it can be concluded that the variables of formality in the development of accounting information systems and personal technical skills have a positive and significant effect on the performance of accounting information systems at private hospitals in Denpasar
Pengaruh Kompetensi Aparat Pengelola Dana Desa, Komitmen Organisasi Pemerintah Desa dan Pemanfaatan Teknologi Informasi Terhadap Akuntabilitas Pengelolaan Dana Desa
Authors: Dewi Ni Made Ayu Monika , Sudiana I Wayan
Published: February 2023

Village funds namely funds that come from state money given to villages. In the management of funds itself must be used transparently for the benefit of public services. This study has a purpose, namely to examine the effect of the Apparatus Competence, organizational commitment with the use of information technology on the accountability at the village office at the Banjarangkan sub-district. In this study the population is village officials who were directly involved with accountability at village office in Banjarangkan Sub-district with a total of 13 villages totaling 185 officers. The sample was determined using purposive sampling method so that 104 people were obtained and instrument testing, classical assumption testing with multiple linear regression tests, the results of the analysis prove that the competence of the apparatus has a positive effect on the accountability in the village office in the Banjarangkan sub-district. Organizational commitment and use of technology have a positive effect on the accountability at the village office at the Banjarangkan district. It is suggested to the village in Banjarangkan sub-district to make more efforts to invite the community to participate in supervising the use of village funds and village officials to try so that the community gets good information regarding the use of the village fund budget
Pengaruh Firm Size, DPR, Financial Laverage, dan Financial Risk terhadap Income Smoothing pada Perusahaan Manufaktur di BEI tahun 2017-2019
Authors: Eliawati Ni Made Titin
Published: February 2023

A company will definitely seek various ways to improve company performance. This is done so that the company, especially the management, has a positive value in the eyes of investors. The pressure to always show positive performance to management actually has an impact on income smoothing which is carried out when the company's work does not meet expectations. This study aims to determine the effect of firm size, dividend payout ratio, finance al leverage, and financial risk on income smoothing. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2019 period, namely 182 companies with 45 companies as samples. The data collected is secondary data through reports on the IDX with logistic regression analysis. The results of this study illustrate that firm size and financial leverage have a positive effect on income smoothing. Dividend payout ratio and financial risk have no effect on income smoothing.
Pengaruh Kompetensi, Partisipasi Masyarakat, dan Pemanfaatan Teknologi Informasi Terhadap Akuntabilitas Pengelolaan Dana Desa
Authors: Deviyanti Ni Kadek , Wati Ni Wayan Alit Erlina
Published: February 2023

In view of this, this research was written todetermine the efect ofcompetence, community participations, and the use of informations technology onvillage fund managemet accountability.The population used in this study was 328 people who worked as village officials in 15 villages in Mengwi District. The sample used was 120 people who were determine using nonprobability sampling metod using purposive sampling technique and tested using multiple linear regresion analysis technique.The results of this study indicate that Competence has a positive and significant efect on the Vilage Fund Managemen Accountablity variable. Comunity participations has a positif and significan effect on Vilage Fund Managemnt Acuntability. Utilizations of Informations Tecnology has a positie and significan efect on Village Fund Management Accountabiliy. The result of this studi canbe used as considerations in designing regulation and policie relate tothe managemet of vilge funds.
ANALISIS KOMPARASI RASIO KEUANGAN SEBELUM DAN SELAMA PANDEMI COVID-19 PADA BPR DI PROVINSI BALI
Authors: Rahma Dewi Ni Luh Gede
Published: February 2023

The Covid-19 pandemic has had a significant impact on the economy, especially in the banking sector. The economic downturn caused the banking performance to decline. Performance is shown in various financial ratios. This research aims to find out whether there are differences between the ratios of CAR, NPL, BOPO, LDR and ROA at BPRs in Bali Province before and during the Covid-19 pandemic. The population in this study is BPR in Bali which reaches 133 BPR. The sample method used purposive sampling which was analyzed by paired sample t-test. The results of the study illustrate that there is no difference in the values of CAR, BOPO, and ROA of BPRs in Bali before and before the Covid-19 pandemic. There are differences in the NPL and LDR values of BPRs in Bali before and before the Covid-19 pandemic.
Pengaruh Social Responsibility, Corporate Governance dan Tri Hita Karana Terhadap Kinerja Keuangan
Authors: Supartini Ni Wayan , Putra I Putu Deddy Samtika
Published: February 2023

The purpose of this study was to determine the effect of the application of corporate social responsibility, good corporate governance and tri hita karana on the financial performance of LPD in Ubud Regency, Gianyar Distric. This research was conducted in all LPD in Ubud regency. The number of samples used is 32 LPD, with porpusive random sampling. Data collection is done through questionnaires. The analysis technique used is multiple linear regression. The results of hypothesis testing indicate that corporate social responsibility have a positive effect on the financial performance of LPD in Ubud regency, good corporate governance have a positive effect on the financial performance of LPD in Ubud regency and the tri hita karana have a positive effect on the financial performance of LPD in Ubud regency.
Pengaruh Penerapan Sistem Informasi Inventaris Udayana Dan Sistem Pengendalian Intern Terhadap Kualitas Laporan Keuangan Pada Satuan Kerja Universitas Udayana
Authors: Mei Sedana Yoga I Wayan Angga , Padnyawati Kadek Dewi
Published: February 2023

This study was conducted to determine the effect of the application of the Udayana inventory information system and intern control system on the quality of financial reports at the Udayana University work unit. The samples in this study were employees at the Sub-Division of Accounting and Reporting of State Property (BMN Aklap), employees at the Sub-Division of Accounting and Financial Reporting (Aklap Finance) and Udayana inventory information system operators at Udayana University so that a sample of 56 people was obtained from the total employees at the Udayana University work unit. The data collection technique used a questionnaire which was analyzed by multiple linear regression analysis using SPSS software in data processing. This study shows that the implementation of the Udayana inventory system has a positive and significant effect on the Quality of Financial Reports and the Internal Control System has a positive and significant effect on the Quality of Financial Reports.
Pengaruh Manajemen Risiko, Pengendalian Internal dan Sistem Akuntansi Terhadap Efektivitas Kredit
Authors: Styawati Kadek Dewi
Published: February 2023

The purpose of this study was to examine the effect of implementing risk management, internal control, and accounting systems on the effectiveness of lending to Rural Banks (BPR) throughout Gianyar Regency. The population is all employees at 22 BPR units throughout Gianyar Regency as many as 808 people. The sample was determined using purposive sampling as many as 151 people. Data were analyzed using multiple linear regression analysis. The results of the analysis show that the application of risk management, internal control, and accounting systems have a positive and significant effect on the effectiveness of lending to Rural Banks (BPR) throughout Gianyar Regency.
Pengaruh Profitabilitas, Struktur Modal Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Pada Perusahaan Manufaktur
Authors: Sari Ni Wayan Novita Kurnia , Sudiana I Wayan , Putra I Putu Deddy Samtika
Published: February 2023

In an effort to see the factors that can increase the value of the company, this research was conducted. With the hope of seeing the relationship between profitability, the effect of capital structure, and firm size on increasing firm value, especially the food and beverage sub-sector. The location of the research was carried out on the IDX which took manufacturing companies in the food and beverage sub-sector. The research sample is 58 company data from 2018 - 2020. The data collected will later be processed using the classical assumption test, multiple linear regression analysis techniques, determination test, F test and t test. With the results of research which states that an increase in firm value can occur with an increase in profitability and the company's capital structure. But firm value cannot be affected by firm value.