bluuebunny/crossref_metadata_2025 huggingface dataset:
Pengaruh Pengalaman Auditor dan Independensi Pada Kualitas Audit Dengan Etika Auditor Sebagai Variabel Moderasi
Authors: Sarca Delsi Nia , Rasmini Ni Ketut
Published: July 2019

Tujuan penelitian ini untuk mengetahui pengaruh pengalaman auditor dan independensi pada kualitas audit dengan etika auditor sebagai variabel moderasi. Penelitian ini dilakukan pada seluruh KAP yang masih beroperasi di Provinsi Bali. Teknik pengambilan sampel yang digunakan adalah purposive sampling. Data dianalisis dengan menggunakan uji Moderated Regression Analysis (MRA). Hasil analisis menunjukkan bahwa pengalaman auditor berpengaruh positif pada kualitas audit, independensi auditor berpengaruh positif pada kualitas audit, etika auditor memperkuat pengaruh pengalaman auditor pada kualitas audit dan etika auditor memperkuat pengaruh independensi pada kualitas audit di KAP Provinsi Bali.

Kata kunci:    Pengalaman auditor, independensi, etika auditor, kualitas audit
Kebijakan Deviden, Perputaran Persediaan Dan Perputaran Modal Kerja, Kebijakan Hutang dan Set Kesempatan Investasi
Authors: Dewi Putu Purnama , Lila Man Helfrida
Published: July 2019

Penelitian ini bertujuan untuk menguji pengaruh kebijakan deviden, perputaran persediaan dan perputaran modal kerja terhadap kebijakan hutang dengan set kesempatan investasi sebagai variabel moderating pada perusahaan manufaktur sektor aneka industri yang terdaftar di Bursa Efek Indonesia periode 2015 sampai 2017. Penelitian ini menggunakan metode purposive sampling yaitu penentuan jumlah sampel yang diambil secara acak berdasarkan kriteria-kriteria tertentu. Sampel yang memenuhi syarat adalah 10 perusahaan pada sektor aneka industri  yang terdaftar di BEI tahun 2015 sampai 2017. Teknik analaisis data dengan menggunakan teknik regresi berganda.

Kata kunci: Kebijakan deviden, perputaran persediaan,perputaran modal kerja,set kesempatan investasi, kebijakan hutang.
Pengaruh Pertumbuhan Perusahaan Pada Nilai Perusahaan Dengan Pengungkapan CSR Sebagai Variabel Pemoderasi
Authors: Putra Tebuana Agung , Muliartha RM Ketut
Published: July 2019

This study focussed to obtain empirical evidence of the effect of company growth on corporate value by disclosure of Corporate Social Responsibility (CSR) in manufacturing companies especially in the consumer goods sector that listed on the Indonesia Stock Exchange (IDX). This research was conducted at the consumer goods manufacturing company listed on the IDX. The sample is determined through non probability sampling method with purposive sampling technique. The number of observations obtained in this study is 60 data during the 2015-2017 observation period. The data analysis technique used is Moderated Regression Analysis (MRA). The results of this study indicate that company growth and CSR disclosure have no effect on firm value. Whereas the disclosure of CSR is able to moderate (strengthen) the influence of company growth on the value of the company.

Keywords: Firm value, company growth, CSR disclosure
Pengaruh Leverage dan Capital Intensity pada Tax Avoidance dengan Proporsi Komisaris Independen sebagai Variabel Pemoderasi
Authors: Sinaga Cyntia Habibah , Suardikha I Made Sadha
Published: July 2019

This study aims to obtain empirical evidence of the effect of leverage and capital intensity on tax avoidance with the proportion of independent commissioners as moderating variable. The research population is manufacturing companies listed on the Indonesia Stock Exchange in 2013-2017. The method of determining the sample used was purposive sampling and obtained 200 observations. Data analysis techniques using multiple linear regression analysis and Moderated Regression Analysis (MRA). The results of the analysis show that leverage has a positive effect on tax avoidance. This means that the more debt the company uses to finance assets, the higher level of tax avoidance. Capital intensity has a negative effect on tax avoidance. This means that the more capital invested by the company in the form of fixed assets, the lower level of tax avoidance. The proportion of independent commissioners does not moderate the effect of leverage and capital intensity on tax avoidance.

Keywords: Leverage, capital intensity, independent commissioners, tax avoidance
Pengaruh Kompleksitas Tugas, Komitmen Organisasi, dan Time Budget Pressure Pada Perilaku Disfungsional Auditor
Authors: Widya Krisna Dewi Ida Ayu , Suputra I Dewa Gede Dharma
Published: July 2019

Tujuan penelitian ini adalah untuk menguji pengaruh perilaku disfungsional auditor yang disebabkan oleh kompleksitas tugas, komitmen organisasi, dan time budget pressure. Lokasi penelitian yaitu Perwakilan BPKP Provinsi Bali. Populasi dalam penelitian ini adalah seluruh Pejabat Fungsional Auditor yang bekerja di Perwakilan BPKP Provinsi Bali. Sampel penelitian ini dilakukan dengan teknik sampling jenuh. Data yang digunakan adalah data primer dengan teknik pengumpulan data yaitu kuesioner. Metode analisis data yang digunakan pada penelitian ini adalah analisis regresi linear berganda. Berdasarkan hasil analisis, diketahui bahwa kompleksitas tugas dan time budget pressure berpengaruh positif pada perilaku disfungsional auditor sedangkan komitmen organisasi berpengaruh negatif pada perilaku disfungsional auditor.

Kata kunci: Kompleksitas tugas, komitmen organisasi, time budget pressure, perilaku disfungsional auditor
Pengaruh Penerapan GCG dan Budaya Tri Hita Karana pada Kinerja Keuangan Lpd Di Kabupaten Jembrana
Authors: Astini Ni Komang Abdi Tri , Yadnyana I Ketut
Published: July 2019

Tujuan penelitian ini adalah untuk mengetahui pengaruh penerapan good corporate governance dan budaya tri hita karana pada kinerja keuangan LPD di Kabupaten Jembrana. Penelitian ini dilakukan di seluruh LPD yang berada di Kabupaten Jembrana. Jumlah sampel yang digunakan adalah 61 LPD, dengan teknik non probability sampling dan metode saturation sampling (sampel jenuh). Pengumpulan data dilakukan melalui kuesioner dan observasi non participant. Teknik analisis yang digunakan adalah regresi linier berganda. Hasil pengujian hipotesis menunjukkan bahwa good corporate governance dan budaya tri hita karana secara parsial berpengaruh positif pada kinerja keuangan LPD di Kabupaten Jembrana. Hal ini menunjukkan bahwa semakin baik penerapan komponen good corporate governance dan budaya tri hita karana akan dapat meningkatkan kinerja keuangan LPD di Kabupaten Jembrana.

Kata kunci: Good corporate governance, budaya tri hita karana, kinerja keuangan
Pengaruh Ukuran Perusahaan, Nilai Saham, Financial Leverage, Profitabilitas Pada Tindakan Perataan Laba di Sektor Manufaktur
Authors: Pradnyandari A. A. Istri Rani , Putra Astika Ida Bagus
Published: July 2019

Penelitian ini bertujuan untuk menguji pengaruh ukuran perusahaan, nilai saham, financial leverage, dan profitabilitas pada kebijakan perataan laba pada sektor manufaktur di Bursa Efek Indonesia Periode 2014-2016. Jumlah sampel, dengan menggunakan metode purposive sampling ialah sebanyak 40 perusahaan dari 147 perusahaan. Teknik analisis data adalah analisis logistik dengan hasil ukuran perusahaan berpengaruh positif terhadap perataan laba pada sektor manufaktur di Bursa Efek Indonesia. Nilai saham berpengaruh negatif terhadap perataan laba pada sektor manufaktur di Bursa Efek Indonesia. Financial leverage berpengaruh positif terhadap perataan laba pada sektor manufaktur di Bursa Efek Indonesia. Profitabilitas berpengaruh positif terhadap perataan laba pada sektor manufaktur di Bursa Efek Indonesia. Perusahaan sektoral manufaktur diharapkan memperhatikan ukuran perusahaan, maka perusahaan memilih melakukan praktik perataan laba (income smoothing).

Kata kunci: Ukuran perusahaan, nilai saham, financial leverage, profitabilitas, kebijakan perataan laba
Evaluasi Efektivitas Sistem Pengendalian Internal Proyek Pemerintah di Bawah Pengawasan PT. Pembangunan Perumahan (Persero) Tbk.
Authors: Karoyani Made Win , Dwirandra A.A. Ngurah Bagus
Published: July 2019

Sampel dalam penelitian ini berjumlah 35 orang dengan metode Non-Probability, khususnya Purposive Sampling (Sampel Pertimbangan). Metode pengumpulan data dilakukan melalui kuesioner (angket), observasi, serta wawancara. Teknik analisis yang digunakan adalah analisis data deskriptif kuantitatif komparatif. Berdasarkan hasil analisis, efektivitas sistem pengendalian internal dan dimensi SPI seluruhnya masuk dalam kategori efektif, namun untuk unsur dari masing-masing dimensi SPI beberapa mendapat hasil penilaian efektif dan sangat efektif. Berdasarkan hasil penilaian skor responden, seluruh skor tersebut belum mencapai nilai maksimum 6, sehingga baik sistem pengendalian internal, dimensi sistem pengendalian internal, maupun unsur dari masing-masing dimensi masih perlu untuk ditingkatkan dan dilakukan perbaikan.

Kata kunci: SPI, dimensi, unsur, efektivitas.
Pengaruh Pengungkapan Corporate Social Responsibility pada Nilai Perusahaan Dengan Profitabilitas dan Leverage Sebagai Variabel Moderasi
Authors: Rady Darmastika I Wayan , Ratnadi Ni Made Dwi
Published: July 2019

Penelitian ini bertujuan untuk mendapatkan bukti empiris pengaruh Pengungkapan Corporate Social Responsibility (CSR) pada Nilai Perusahaan dengan Profitabilitas dan Leverage sebagai variabel moderasi. Penelitian ini dilakukan pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2013-2016. Jumlah sampel dalam penelitian ini adalah 41 perusahaan dengan 164 observasi karena terdapat 3 perusahaan pertambangan yang tidak memiliki informasi lengkap yang diperlukan dalam penelitian. Teknik analisis data yang digunakan adalah Moderated Regression Analysis (MRA). Berdasarkan hasil analisis penelitian ini ditemukan bahwa pengungkapan corporate social responsibility berpengaruh positif pada nilai perusahaan. Profitabilitas memperkuat pengaruh pengungkapan corporate social responsibility pada nilai perusahaan sedangkan leverage memperlemah pengaruh pengungkapan corporate social responsibility pada nilai perusahaan.

Kata kunci: Nilai perusahaan, corporate social responsibility
Pengaruh Kualitas Audit, Size, Leverage, dan Kepemilikan Keluarga pada Agresivitas Pajak
Authors: Astriayu Widyari Nyoman Yudha , Ketut Rasmini Ni
Published: July 2019

This study aims to obtain empirical evidence of the effect of audit quality, size, leverage, and family ownerships on tax aggressiveness. The population of this research is manufacturing company listed on the Indonesia Stock Exchange in 2013-2017. The method of determining sample using non probability sampling method with purposive sampling technique and obtained 125 observations. Data analysis techniques uisng multiple linear regression. The result of analysis shows that audit quality has a negative effect on tax aggressiveness measured by cash effective tax rate (CETR) and has positive effect on tax aggressiveness measured by book tax difference (BTD). Size has a negative effect on tax aggressiveness measured by effective tax rate (ETR) and book tax difference 9BTD). Leverage has a positive effect on tax aggressiveness measured by effective tax rate (ETR). Family ownerships has a positive effect on tax aggressiveness measured by cash effective tax rate.

Keywords: audit quality, size, leverage, family ownerships, tax aggressiveness
Pengaruh Penghindaran Pajak pada Nilai Perusahaan dengan Kebijakan Hutang Sebagai Variabel Pemoderasi
Authors: Wanami P Ni Wayan Sarasati Pramudia , Merkusiwati Ni Ketut Lely Aryani
Published: July 2019

Tindakan penghindaran pajak merupakan suatu cara dalam melakukan manajemen pajak, tindakan yang dilakukan oleh perusahaan tersebut akan memberikan sinyal kepada investor dan dapat berpengaruh pada nilai perusahaan, dimana selanjutnya kebijakan hutang yang dimiliki oleh suatu perusahaan dapat pula memengaruhi penilaian suatu perusahaan oleh investor. Tujuan dari penelitian ini adalah untuk mengetahui bagaimana pengaruh penghindaran pajak terhadap nilai perusahaan dengan kebijakan hutang sebagai variabel pemoderasi. Penelitian ini dilakukan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Jumlah sampel yang diambil sebanyak 182 perusahaan, dengan metode purposive sampling. Pengumpulan data dilakukan melalui observasi non partisipan. Teknik analisis yang digunakan adalah moderated regression analysis. Berdasarkan hasil analisis ditemukan bahwa penghindaran pajak berpengaruh positif pada nilai perusahaan. Kebijakan hutang perusahaan dapat memoderasi dan memerkuat pengaruh penghindaran pajak pada nilai perusahaan.

Kata Kunci: Nilai perusahaan, penghindaran pajak, kebijakan hutang
Pengaruh Ekspektansi Kinerja, Ekspektansi Usaha, Faktor Sosial Budaya, dan Kondisi yang Memfasilitasi pada Penerapan SIA di LPD Kota Denpasar
Authors: Jayanti Putu Eka , Ariyanto Dodik
Published: July 2019

Penelitian ini bertujuan untuk menguji faktor-faktor yang mempengaruhi minat dan perilaku penggunaan SIA berbasis komputer dengan menggunakan model Unified Theory of Acceptance and Use of Technology (UTAUT) yang dimodifikasi. Penelitian ini menggunakan variabel Ekspektansi kinerja, Ekspektansi usaha, faktor sosial budaya sebagai variabel bebas dan minat penggunaan SIA berbasis komputer sebagai variabel terikat serta menggunakan variabel kondisi memfasilitasi dan minat pengggunaan SIA berbasis komputer sebagai variabel bebas dan perilaku penggunaan SIA berbasis komputer sebagai variabel terikat. Penelitian ini dilakukan di LPD Kota Denpasar. Metode sampling menggunakan teknik purposive sampling. Data penelitian diperoleh melalui metode survei dengan teknik kuesioner. Analisis data penelitian menggunakan regresi linear berganda. Hasil penelitian menunjukkan Ekspektansi kinerja, Ekspektansi usaha dan faktor sosial budaya berpengaruh positif pada minat penggunaan SIA berbasis komputer serta Kondisi yang Memfasilitasi dan minat penggunaan SIA berbasis komputer berpengaruh positif pada perilaku penggunaan SIA berbasis komputer.

Kata Kunci: UTAUT, SIA, minat, perilaku
Pengaruh Asimetri Informasi, Ukuran Perusahaan, dan Employee Stock Ownership Program pada Praktik Manajemen Laba
Authors: Dewi Anak Agung Istri Sarasmitha , Budiasih I Gusti Ayu Nyoman
Published: July 2019

Penelitian ini bertujuan untuk mendapatkan bukti empiris mengenai pengaruh asimetri informasi, ukuran perusahaan, employee stock ownership program pada praktik manajemen laba.Asimetri informasi diukur dengan relative bid-ask spread, ukuran perusahaan diukur dengan menggunakan ln (total aset), dan employee stock ownership program  dengan jumlah proporsi saham yang dikelurkan oleh perusahaan untuk karyawan. Penelitian ini dilakukan pada perusahaan yang terdaftar di BEI yang mengadopsi ESOP pada tahun 2014 sampai dengan 2016. Teori yang mendasari penelitian ini yaitu teori keagenan. Metode yang digunakan untuk penentuan sampel yang digunakan adalah purposive sampling. Sampel perusahaan dalam penelitian adalah 14 perusahaan dengan 42 amatan. Pengumpulan data menggunakan metode observasi non partisipan. Teknik analisis data yang digunakan adalah analisis regresi linear berganda.

Kata Kunci: Asimetri informasi, manajemen laba.
Reaksi Pasar Atas Kesepakatan Investasi Bidang Infrastruktur dalam Pertemuan International Monetary Fund-World Bank 2018
Authors: Wahyudhi P. Sigit , Agung Suaryana I G. N
Published: July 2019

Penelitian ini bertujuan menguji reaksi pasar modal atas pengumuman kesepakatan investasi bidang infrastruktur dalam pertemuan tahunan International Monetary Fund (IMF) – World Bank 2018. Pengukuran reaksi pasar pada penelitian ini menggunakan Cumulative Abnormal Return (CAR). Sampel yang digunakan adalah perusahaan yang tergolong Indeks LQ-45 di Bursa Efek Indonesia (BEI) dengan periode pengamatan selama 7 hari. Metode sampling menggunakan teknik purposive sampling. Teknik analisis data yang digunakan adalah one sample t-test. Hasil analisis data menunukkan terdapat reaksi negatif pasar modal atas pengumuman kesepakatan investasi bidang infrastruktur dalam pertemuan tahunan IMF-World Bank 2018. Penelitian ini dapat dijadikan pertimbangan bagi investor untuk berinvestasi terkait adanya peristiwa-peristiwa eksternal perusahaan.

Kata Kunci:         Reaksi Pasar, Event Study, Abnormal Return, Peristiwa Eksternal Perusahaan
Pengaruh Kualitas Aparatur Melalui SIMDA dan Sistem Pengendalian Internal Terhadap Pencegahan Fraud Pengelolaan BMD
Authors: Fahrurrozi Handia , Akram Akram , Basuki Prayitno
Published: July 2019

Perubahan struktur organisasi berakibat pada perpindahan aset memiliki potensi fraud. Pencegahan merupakan salah satu solusi jangka panjang untuk dalam meminimalisir tindakan fraud. Penelitian ini bertujuan untuk memberikan bukti empiris pengaruh dari kualitas aparatur pemerintah, peran SIMDA dan sistem pengendalian intern terhadap pencegah fraud dalam pengelolaan barang milik daerah. Populasi penelitian adalah pengurus barang dan ASN pada bidang pengelolaan BMD yang berjumlah 128 orang. Pemilihan sampel menggunakan purposive sampling dengan jumlah 80 orang. Hasil penelitian menunjukkan bahwa kualitas aparatur dan SIMDA baik secara langsung dan maupun tidak langsung tidak berpengaruh terhadap pencegahan fraud pengelolaan barang milik daerah. Sedangkan, sistem pengendalian intern berpengaruh terhadap pencegahan fraud. Implikasi penelitian ini dapat digunakan sebagai bahan masukan untuk Pemerintah Daerah dalam menyusun program dan aksi pencegahan fraud pengelolaan barang milik daerah.

Kata kunci: Kualitas aparatur; SIMDA; sistem pengendalian internal; pencegahan fraud
Pengaruh Tingkat Perputaran Modal Kerja, Leverage, Tingkat Perputaran Kas, dan Pertumbuhan Perusahaan Pada Rentabilitas Ekonomi
Authors: Sintya Gita Prabasini Ketut , Damayanthi I Gusti Ayu Eka
Published: July 2019

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh tingkat perputaran modal kerja, leverage, perputaran kas, dan pertumbuhan perusahaan pada rentabilitas ekonomi pada perusahaan Pertambangan Batubara yang terdaftar di Bursa Efek Indonesia periode 2015 – 2017. Pendekatan penelitian yang digunakan dalam penelitian ini adalah pendekatan kuatitatif dengan menggunakan data sekunder. Teknik sampling yang digunakan adalah non probability sampling dengan metode purposive sampling. Jumlah sampel  yang digunakan adalah 54 sampel. Teknik Analisis yang digunakan adalah regresi linear berganda. Berdasarkan hasil penelitian, penelitian ini menunjukan bahwa variabel tingkat perputaran modal kerja, perputaran kas, dan pertumbuhan perusahaan berpengaruh positif  dan signifikan pada rentabilitas ekonomi sedangkan variabel leverage tidak berpengaruh signifikan pada rentabilitas ekonomi.

Kata Kunci: Modal kerja, leverage, perputaran kas
Kinerja Keuangan Memediasi Pengaruh Corporate Social Responsibility dan Struktur Modal Terhadap Nilai Perusahaan
Authors: Sutriningsih Sutriningsih , Handajani Lilik , Rifa'i Ahmad
Published: July 2019

Penelitian bertujuan menguji pengaruh corporate social responsibility dan struktur modal terhadap nilai perusahaan dengan kinerja keuangan sebagai variabel intervening. Populasi penelitian adalah perusahaan manufaktur yang terdaftar di BEI tahun 2015-2017 dan mengungkapkan corporate social responsibility. Sampel ditentukan denganpurposive sampling dandiperoleh 114 sampel. Alat analisis data menggunakan analisis jalur. Temuan penelitian menunjukkan bahwa kinerja keuangan (ROE) tidak dapat berfungsi sebagai variabel intervening dalam pengaruh CSR terhadap nilai perusahaan pada perusahaan manufaktur di BEI periode 2015-2017. Sedangkan pada struktur modal kinerja keuangan yang diproksikan dengan ROE dalam penelitian ini dapat berfungsi sebagai variabel intervening.Implikasi penelitian ini dapat berguna sebagai pertimbangan bagi perusahaan dalam membuat kebijakan terkait pengungkapan corporate social responsibility.

Kata Kunci :Corporate social responsibility, struktur modal, kinerja keuangan, nilai perusahaan.
Pengaruh Profitabilitas pada Agresivitas Pajak dengan Pengungkapan CSR Sebagai Variabel Moderasi
Authors: Shintya Devi Dewa Ayu Nyoman , Krisna Dewi Luh Gede
Published: July 2019

Penelitian ini bertujuan untuk memeroleh bukti empiris pengaruh profitabilitas pada agresivitas pajak. Penelitian ini juga bertujuan memeroleh bukti empiris kemampuan pengungkapan Corporate Social Responsibility (CSR) memoderasi pengaruh profitabilitas pada agresivitas pajak. Penelitian dilakukan pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2014-2017. Sampel ditentukan melalui metode non probability sampling dengan teknik purposive sampling. Jumlah sampel yang digunakan dalam penelitian ini berjumlah 56 sampel amatan. Teknik analisis data yang digunakan adalah analisis Moderated Regression Analysis (MRA). Hasil dari penelitian ini menunjukkan bahwa profitabilitas berpengaruh positif pada agresivitas pajak. Hasil menunjukkan pengungkapan CSR tidak memoderasi pengaruh profitabilitas pada agresivitas pajak. Implikasi penelitian secara teoritis membuktikan Teori Agensi dan Teori Akuntansi Positif dalam menjelaskan agresivitas pajak.

Kata kunci: Agresivitas pajak, profitabilitas, corporate social responsibility
Analisis Reaksi Pasar Terhadap Pengumuman Dividen Saham
Authors: Pastika I Wayan Arya , Widanaputra A. A. G. P.
Published: July 2019

Penelitian ini bertujuan untuk menganalisis pengaruh pengumuman dividen saham terhadap abnormal return saham sebelum dan sesudah pengumuman. Periode penelitian yang digunakan dari tahun 2010 sampai dengan 2018. Jenis penelitian ini adalah event study. Populasi dalam penelitian ini adalah seluruh perusahaan yang terdaftar di Bursa Efek Indonesia. Teknik pemilihan sampel dengan purposive sampling dan diperoleh 23 perusahaan yang melakukan pengumuman dividen saham selama periode tahun 2010-2018. Penentuan return estimasi menggunakan market adjusted model. Alat uji analisis parametrik yang digunakan untuk menguji hipotesis dalam penelitian ini adalah uji paired sample t-test. Hasil penelitian ini menunjukkan bahwa: Pengumuman dividen saham tidak berpengaruh terhadap abnormal return, hal ini dibuktikan dengan hasil uji paired sample t-test dengan tingkat signifikansi 0,455 (0,455>0,05) yang berarti tidak terdapat perbedaan rata-rata abnormal return yang signifikan antara sebelum dan sesudah pengumuman dividen saham.

Kata kunci: Dividen saham, abnormal return, reaksi pasar
Pengaruh Budaya Organisasi, Kedisiplinan, dan Kompetensi Terhadap Kinerja Pengawasan
Authors: Saraswati Komang Sukma , Dharmadiaksa Ida Bagus
Published: July 2019

This research was conducted at the Regional Inspectorate and the Regional Financial and Revenue Management Agency of Klungkung Regency. The number of samples taken as many as 42 employees, with non-probability sampling method, proposive sampling technique. Data collection is done through surveys and questionnaires. The analysis technique used is multiple linear regression. Based on the results of the analysis it was found that organizational culture, discipline, and competence simultaneously had a significant effect on supervisory performance. This shows that the implementation of a good organizational culture, the application of discipline and the establishment of competency standards for employees, the performance of supervision will improve. Partially organizational culture, discipline, and competence also influence supervisory performance. This shows that with the implementation of a good organizational culture, discipline and competence can improve supervisory performance.

Keywords: Organizational culture, discipline, competence
Pengaruh Struktur Kepemilikan dan Ukuran Perusahaan Pada Praktik Perataan Laba
Authors: Nur Andiani A.A. Sagung , Astika Ida Bagus Putra
Published: July 2019

The capital market is growing from time to time. The company issues shares to obtain capital from investors. Profit is one of the main indicators for measuring performance and management accountability. Attention Investors tend to only focus on profit, management realizes that earnings information is the most important thing for a company, so managers are encouraged to practice income smoothing. This study aims to obtain empirical evidence of the influence of ownership structure and firm size on income smoothing practices in manufacturing companies listed on the Indonesia Stock Exchange. The number of samples selected in manufacturing companies is as many as 25 companies, using the purposive sampling method. This research was tested by Logistic Test and the results showed that the structure of managerial ownership and firm size did not affect the income smoothing practice while the institutional ownership structure had a positive effect on income smoothing practices.

Keywords: Income smoothing practices, managerial ownership, firm size
Pengaruh Pinjaman yang Diberikan dan BOPO Pada Profitabilitas dengan Risiko Kredit sebagai Pemoderasi
Authors: Dharma Wicaksana I Gede Hendra , Ramantha I Wayan
Published: July 2019

Loans provided by banks can be said to be effective and efficient if there is no credit risk, namely bad credit. This study aims to examine the moderation of credit risk to loans and BOPO on the profitability of banks. Profitability in this research is measured using ROA, and loans given are measured by LDR, and efficiency is measured by BOPO. This research is an associative quantitative research. The population of this research is the banking sub-sector of companies listed on the Indonesia Stock Exchange in 2013 d. 2017. This sample was taken using a purposive sampling technique so that the samples obtained were 20 samples of the banking sub-sector companies. The data analysis used is the Moderated Regression Analysis (MRA) test. Based on the results of this study, it was found that credit risk weakened the lending relationship given to profitability and strengthened BOPO's relationship to profitability.

Keywords: Given loans, NPL, BOPO
Pengaruh Pengungkapan CSR dan Tingkat Likuditias Pada Agresivitas Pajak Dengan Kepemilikan Institusional Sebagai Variabel Moderasi
Authors: Pramana Ida Bagus Ngurah Indra , Wirakusuma Made Gede
Published: July 2019

This study aims to obtain empirical evidence regarding the effect of CSR disclosure and the level of liquidity with institutional ownership as a moderating variable. This research was conducted at mining sector companies listed on the Indonesia Stock Exchange in 2014-2017. The method of determining the sample used was purposive sampling. The number of samples obtained is 32. The data analysis technique used is the Moderated Regression Analysis (MRA) test. Based on the results of the study found that the level of liquidity has a positive effect on tax aggressiveness, institutional ownership can weaken the influence of the level of liquidity on tax aggressiveness, CSR disclosure does not affect tax aggressiveness, institutional ownership cannot moderate CSR disclosure on tax aggressiveness. further researchers and can provide additional information for the government before determining policies, especially in the field of taxation.

Keywords: CSR, level of liquidity, institutional ownership
Pengaruh Pelatihan Pasar Modal, Persepsi Mahasiswa, Modal Minimal dan Hubungan Pertemanan pada Minat Berinvestasi
Authors: Putra Ida Bagus Putu Pramana , Supadmi Ni Luh
Published: July 2019

The purpose of this study was to determine the effect of Capital Market Training, Student Perception, Minimum Capital and Friendship Relationships on Interest in Investing. This research was conducted at the Faculty of Economics and Business, University of Udayana Economics for Accounting S1 students. This study uses multiple linear regression analysis techniques. In determining the sample of this study using Slovin formula for known populations. The sample amounted to at least 75 respondents who were active students of the 2015 class and had taken capital market theory courses. Data used in this study is quantitative, in the form of the results of answers by respondents stated in the form of numbers from questionnaires measured using a Likert scale. The results of the analysis show that, minimum capital has a negative effect on investment interest and capital market training, student perceptions, friendship relations have a positive effect on investment interest.

Keywords: Capital market training, student perceptions, minimal capital, friendship, interest in investing
Pengaruh Kompleksitas Tugas, Tekanan Anggaran Waktu Dan Pengalaman Auditor Terhadap Kualitas Audit
Authors: Ariestanti Ni Luh Dwi , Latrini Made Yenni
Published: July 2019

At this time competition between companies is increasing accompanied by various problems faced by companies in Indonesia. In dealing with this problem, the company managers need accountant services, especially public accounting services. Audit quality is one of the important things in approaching the existence of a company. This study aims to prove empirically the effect of task complexity, time budget pressure and auditor experience on audit quality. This research is associative quantitative research. The data used in this study is primary data obtained by distributing questionnaires to each auditor at 9 Public Accounting Firms (KAP) in Province of Bali. The analysis technique used in this study is multiple linear analysis. The test results aimed at task complexity have a negative and significant effect on audit quality. Time budget pressure has a positive and significant effect on audit quality. The auditor's experience has a positive and significant effect on audit quality.

Keywords: Task complexity, time budget pressure, auditor experience, audit quality
Pengaruh Self Efficacy, Skeptisisme Profesional, Independensi, dan Kompleksitas TugasTerhadap Audit Judgment
Authors: Prasetya Muttiwijaya Gede Teguh , Ariyanto Dodik
Published: July 2019

The purpose of this study was to determine the effect of self efficacy, professional skepticism, independence and complexity of the task on audit judgment. This research was conducted at the Republic of Indonesia BPK Representative of the Province of Bali using a non probability sampling method with a purposive sampling technique. The total sample of this study was 57 auditors at the BPK RI in Bali province. Based on the results of this study, it is known that self efficacy, professional skepticism and independence have a positive effect on audit judgment and task complexity has a negative effect on audit judgment. The implications of this research can theoretically contribute to the development of attribution theory and are expected to be useful for all parties, especially the Republic of Indonesia BPK Representative of Bali.

Keywords: Self efficacy, professional skepticism, independence, task complexity, audit judgment
Pengaruh Penerapan E-Filing, Sosialisasi Perpajakan, Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi
Authors: Agustini Komang Dewi , Widhiyani Ni Luh Sari
Published: July 2019

This research aims to finding the effect of implementing e-filling, taxes’ socialization, and taxation sanctions in the level of personal taxpayers’ compliance in KPP Pratama Denpasar Barat. The sample of this research was 100 respondents by applying accidental sampling, while the data collection was obtained by questionnaire. The data analysis was done by double linear regression anaylisis. The findings showed that implementing e-filling, taxes’ socialization, and taxation sanctions deliver positive influnces towards personal taxpayers’ compliance.

Keywords: Taxpayers’ compliance, e-filling, socialization, sanctions
Pengaruh Corporate Social Responsibility dan Intellectual Capital Pada Kinerja Keuangan
Authors: Cahyani Prastuti Made , Budiasih I G.A.N.
Published: July 2019

The aim of this research is to know the influence of corporate social responsibility and intellectual capital on financial performance. Theories used are stakeholder, legitimacy, and resource-based theory. This research conducted on trading companies listed on the Indonesia Stock Exchange in 2015-2017. The samples taken were 26 companies, by non-probability sampling method with purposive sampling technique. Data collected through non-participant observation. The analysis techniques used are descriptive statistical analysis, classical assumptions, and multiple linear analysis. Based on the analysis found that corporate social responsibility has no effect on financial performance. This indicates that the high and low disclosure of CSR will not affect the financial performance of the trade sector. The second hypothesis states that intellectual capital has a positive effect on financial performance. This indicates that the higher the intellectual capital, the higher the financial performance of the company. Combination of intellectual capital can enhance competitive advantage for companies.

Keywords: Financial performance, corporate social responsibility, intellectual capital
Pengaruh Tingkat Pendidikan, Pengalaman Kerja, Independensi, dan Gaya Kepemimpinan terhadap Efektivitas SPI BUMD Kota Denpasar
Authors: Widya I Gede Yoga Trisna , Wirajaya I Gde Ary
Published: July 2019

This study aims to obtain empirical evidence of the influence of the level of education, work experience, independence, and leadership style on the effectiveness of the Denpasar City BUMD Internal Control System. The method of data collection in this study is a survey method. The population is 32 Internal Control Units in 3 (three) BUMD in Denpasar City. The sampling method uses a saturated sample technique, so that the sample used was 32 Internal Control Units. The data analysis technique used in this study is multiple linear regression analysis. The results of this study indicate the level of education, work experience, independence, and leadership style partially have a positive effect on the effectiveness of the Denpasar City BUMD Internal Control System.

Keywords: Level of Education, Work Experience, Independence, Leadership Style, Effectiveness of the Internal Control System
Pengaruh Kompensasi Manajemen, Inventory Intensity Ratio, dan Profitabilitas Pada Tax Avoidance
Authors: Indriyanti Komang Dessica , Setiawan Putu Ery
Published: July 2019

The purpose of this study is to examine the effect of management compensation, inventory intensity ratio, and profitability on tax avoidance. This research was conducted at a manufacturing company listed on the Indonesia Stock Exchange (IDX) in 2013-2017. The number of observations obtained was 205 observations using the nonprobability sampling method, namely purposive sampling. The data analysis technique used is multiple linear regression analysis. The results of multiple linear regression analysis show that management compensation has a negative effect on tax avoidance, profitability has a positive effect on tax avoidance, while the inventory intensity ratio does not affect tax avoidance.

Keywords : Management compensation, inventory intensity ratio, profitability, tax avoidance
Pengaruh Kredit Yang Disalurkan Pada Profitabilitas Dengan Ukuran Perusahaan Sebagai Variabel Pemoderasi
Authors: Widi Artha Made , Gst. Ayu Eka Damayanthi I
Published: July 2019

This study aims to obtain empirical evidence the effect of distributed credit on profitability, and the influence of company size on distributed credit to profitability relation. This research was conducted in the banking sub-sector companies listed on the Indonesia Stock Exchange from 2013 to 2017. The samples were determined using purposive sampling method, and the amount obtained was 120 observations. The data analysis technique used is Simple Linear Regression test and Moderated Regression Analysis (MRA). Based on the results of the analysis it was found that the distributed credit had a positive effect on profitability and the size of the company weakened the relation of distributed credit to profitability. The theoretical implications are to add insight and knowledge of the reader and additional reference to further research. The practical implications are as additional information for the bank companies in making decisions and investors before making an investment.

Keywords: Profitability, Distributed Credit, and Company Size
Pengaruh Sikap dan Motivasi terhadap Minat Mahasiswa untuk Mengikuti Pendidikan Profesi Akuntan (PPAk)
Authors: Natami Ni Made Anita Dewi , Muliartha Ketut
Published: July 2019

Knowing the influence of attitudes, quality motivation, and economic motivation on students' interest in joining PPAk is the purpose of this study. The research location is the Faculty of Economics and Business (FEB), Udayana University. The study sample consisted of 170 2015 class students majoring in accounting, of which 87 were regular students and 83 were non-regular students. The sampling technique used was purposive sampling using solvin formula. The data collection used is using questionnaires. Multiple linear regression analysis is the data analysis technique that used in this study. The results of data analysis found that attitudes, quality motivation, and economic motivation had a positive effect on students' interest in joining PPAk.Keywords: Attitudes; Quality Motivation; Economic Motivation; Interest in Following PPAk
Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, dan Pengungkapan CSR Pada Kinerja Keuangan Perusahaan
Authors: Hermayanti Luh Gede Dian , Sukartha I Made
Published: July 2019

The purpose of this study is to prove empirically the effect of managerial ownership, institutional ownership, and disclosure of corporate social responsibility on the financial performance of mining companies listed on the Indonesia Stock Exchange for the period 2012-2016.. The data analysis technique used is multiple linear regression analysis. The results showed that the first and third hypotheses in the study were rejected, namely managerial ownership and disclosure of CSR did not affect the financial performance of mining companies listed on the Indonesia Stock Exchange for the period 2012-2016. The second hypothesis in this study is accepted, namely institutional ownership has a positive effect on the financial performance of mining companies listed on the Indonesia Stock Exchange for the period 2012-2016.Keywords: Institutional ownership, managerial ownership, disclosure of corporate social responsibility, financial performance
Pengaruh Budaya Organisasi, Komitmen Dan Akuntabilitas Pada Kinerja Lembaga Perkreditan Desa
Authors: Amanda Lidya Ayu , Dharma Suputra I D.G.
Published: July 2019

This research was conducted at the Village Credit Institution (LPD) in Denpasar City. The number of samples taken was 70 respondents. This study uses saturated samples. Data collection is done through interviews, observation and questionnaires. The data analysis technique used is multiple linear regression. Based on the results of the analysis it can be stated that organizational culture directly influences the positive performance of LPDs in Denpasar City. Direct commitment has a positive effect on LPD performance in Denpasar City. Accountability directly influences positively on LPD performance in Denpasar City. The application of organizational culture, commitment and good accountability to the organization will trigger good performance in an organization. The role of the leader of the organization must motivate and provide direction to its employees the goal is to build organizational culture, commitment and accountability in each employee (individual) to achieve the target organization that the organization wants.

Keywords: Organizational culture, commitment, accountability and performance
Pengaruh Pelatihan, Kemampuan Teknik Pemakai Sistem Informasi Akuntansi dan Dukungan Manajemen Puncak Pada Kinerja Individual
Authors: Nita Adiyantari Ni Made Ayu , Yadnyana I Ketut
Published: July 2019

Employees who work in companies are expected to do their responsibility and gives accurate and reliable information on time. Factors that can affect the performance of each individual must always be considered by the company in order to achieve optimal individual performance. This research was conducted at PT. BPR Bank Kertiawan. The sampling technique used is a saturated sample technique. The number of respondents used is 80 employees. This study use multiple linear regression analysis as the analysis technique. The results of this study indicate that training, the ability to use SIA techniques, and top management support have a positive and significant influence on individual performance at PT. BPR Bank KertiawanKeywords : Training, top management support, AIS user technical capabilities, individual performance
Pengaruh Rentabilitas, Leverage, Dan Saham Bonus Pada Nilai Perusahaan Di Bursa Efek Indonesia
Authors: Diani Ni Wayan Yusy Martha , Astika Ida Bagus Putra
Published: July 2019

Firm value in investor’s perspective is the reflection of company’s prospects. One form of firm value is the change in the market price of a company’s stock. This research aims to obtain empirical evidence of the effect of profitability, leverage, and bonus shares on firm value. This research was conducted on companies in all sectors listed on the Indonesia Stock Exchange for the period 2000-2016. The sample selection used purposive sampling technique with non probability sampling method. The population of this research consisted of 37 companies and the number of samples obtained 35 observations. The data in this study was analyzed using the multiple linear regression methods. Based on the results of the research, it can be concluded that profitability has a negative effect on firm value. Leverage has a positive effect on firm value, and bonus shares do not affect firm value.

Keywords: Profitability, Leverage, Bonus Shares, and Firm Value
Pengaruh Efektivitas Penggunaan SIA, Pelatihan SIA, dan LOC Internal Pada Kinerja Karyawan LPD Kota Denpasar
Authors: Pawitri Ni Made Sri , Yenni Latrini Made
Published: July 2019

Determination of the sample in this study using a sampling technique with nonprobability sampling method, especially the purposive sampling method. This research was conducted on all LPDs in Denpasar City. The number of samples taken were 35 LPDs with 105 observations. Data collection is done by questionnaire instrument. The results of this questionnaire were measured using a Likert scale. The data analysis technique used is multiple linear regression analysis. Based on the results of the study, it is known that the effectiveness variables of the use of SIA, SIA training, and internal LOC have a positive effect on the performance of LPD employees in Denpasar City. This shows that the use of SIA that is more effective, routine in conducting training accompanied by confidence in individual users will provide convenience and benefits for employees who have an influence on improving the performance of LPD employees in Denpasar City.

Keywords: Effectiveness of the use of SIA, SIA training, Internal LOC, employee performance
Pengaruh Pendapatan Kamar dan Biaya Komisi Penjualan Terhadap Average Room Rate Hotel di Daerah Denpasar
Authors: Budi Darma Putu Sanjaya , Wirawati Ni Gusti Putu
Published: July 2019

The purpose of this study was to determine the effect of room income and sales commission costs on the average room rate of hotels in the Denpasar area .The number of samples of this study were 80 hotels registered in the association hotel Denpasar. Data collection is done by non-participant observation method. Based on the results of the analysis it was found that room income and sales commission costs simultaneously had a significant effect on AAR. Room income partially has a significant effect on AAR. This shows that satisfying a room will provide a good average room rate. Sales commissions partially have a significant effect on AAR This shows that the sales commission from the room revenue generated given to travel agents will be better productivity for the average hotel rate hotel that is given.

Keywords: Room income, sales commission costs, average room rate
Faktor-Faktor yang Berpengaruh pada Kualitas Audit
Authors: Rosdiana Wawan , Asri Dwija Putri I G. A.M
Published: July 2019

Problems regarding the low level of audit quality have become the focus of the public in recent years. This is due to the involvement of public accountants in it. This study aims to determine the effect of independence, due professional care and accountability on audit quality. This research was conducted in the Public Accounting Firm in Denpasar, which was registered with IAPI in 2018. The sample was selected using a saturated sample technique. Data was collected through questionnaires to auditors and data analysis techniques used were multiple linear regression. The results of the study with t statistical tests showed that partially independence, due professional care and accountability had a positive and significant effect on audit quality at the Public Accounting Firm in the City of Denpasar.

Keywords: Independence, due professional care, accountability
Pengaruh Independensi, Pengalaman Kerja, Komitmen Organisasi, dan Motivasi Auditor Pada Kualitas Audit
Authors: Mardika Ida Bagus Angga , Suartana I Wayan
Published: July 2019

The aims of the current study are to determine the effect of independence, work experience, organization commitment, and auditor’s motivation towards audit quality of the auditor in Inspectorate of Bali Province. The population of this study were all functional position auditor and all officials of local government affairs in Inspectorate of Bali Province and the sampling method was using saturated or census sample method. The numbers of samples used were 41 respondents. The data were collected by questionnaire measured by likert scale. The result of the current study shows that independence, work experience, organization commitment, and auditor’s motivation have a positive and significant impact towards audit quality in Inspectorate of Bali Province.

Keyword: Independence, work experience, organization commitment, auditor’s motivation, audit quality.
Pengaruh Good Governance, Kompetensi SDM dan Sistem Pengendalian Intern pada Kualitas Laporan Keuangan
Authors: Gita Saraswati I Gusti Ayu , Budiasih I Gusti Ayu Nyoman
Published: July 2019

The purpose of this study was to determine the effect of good governance, HR competencies and internal control systems on the quality of financial reports in the Denpasar City government. The population of the study was 36 Regional Organizations (OPD) of Denpasar City. nonprobability sampling, which is saturated sampling, is a method of selecting samples used, the sample obtained is 108 respondents. Questionnaire is a data collection method used in this study. Respondents to this research questionnaire were to the head of department, head of the sub-section of finance and treasurer. The analysis technique used is multiple linear regression analysis techniques. Based on the results of data analysis it was found that good governance, HR competence and internal control systems had a positive influence on the quality of financial statements.

Keywords: Financial report quality; good governance; human resource competence; internal control system
Pengaruh Efektivitas Sistem Informasi Akuntansi pada Kinerja Karyawan dengan Insentif dan Motivasi Kerja sebagai Pemoderasi
Authors: Prariadena Chandrika Hutami , Putra I Made Pande Dwiana
Published: July 2019

This study aims to determine the effect of the effectiveness of accounting information systems on employees’ performance with incentives and work motivation as moderators in Denpasar LPD. The population of this study was employees at the 35 LPDs in Denpasar. The sample was determined by using a purposive sampling method with a total sample of 99 people. The methods of data collection were done by using questionnaire method and simple linear regression data analysis techniques and moderation regression analysis. Based on the results of the analysis found that the effectiveness of accounting information systems have positive effects on employees’ performance such as incentives weaken the effectiveness of accounting information systems on employee performance and work motivation reinforces the effectiveness of accounting information systems on employee performance in Denpasar LPD.

Keywords : Effectiveness of accounting information systems, incentives, work motivation employee performance