bluuebunny/crossref_metadata_2025 huggingface dataset:
O tratamento "você" em português: uma abordagem histórica
Authors: Faraco Carlos Alberto
Published: April 2018

Reedição e republicação de texto clássico para a área de linguística histórica, mais particularmente no que se refere às formas de tratamento na história do português.
Implementasi Kebijakan Penataan Kelembagaan Penelitian dan Pengembangan Dalam Tata-Kelola Pemerintah Daerah di Provinsi Banten
Authors: Oktaviana Oki , Bachruddin Devi Triady , Fernanto Guntur
Published: April 2018

Research and development (R & D) is a very important government support affair in giving and providing references for policy makers. The important role of R & D needs to be accommodated in optimal institutions so that the implementation of duties and R & D functions can run smoothly. This article tries to identify the institutions that handle R & D affairs at provincial and regency / city level in the Province of Banten. Using a descriptive-qualitative approach, this study found that R & D affairs in the province of Banten have not been assigned in independent institutions, but attached to Bappeda institutional with the structural level of Field (echelon III). Also, there is a mismatch between the main tasks of the Field that manages R & D affairs and the main task as mandated in Domestic Ministerial Regulation Number 5 Year 2017.

Keywords: Research Affairs, institutional, governance, Banten

Abstrak

Penelitian dan pengembangan (litbang) adalah urusan penunjang pemerintahan yang sangat penting keberadaannya dalam memberikan dan menyediakan stok pengetahuan bagi policy maker. Peran penting litbang tersebut perlu diakomodir dalam kelembagaan yang optimal agar pelaksanaan tugas dan fungsi litbang dapat berjalan lancar. Artikel ini mencoba mengidentifikasi kelembagaan yang menangani urusan litbang di tingkat Provinsi dan Kabupaten/ Kota di wilayah Provinsi Banten. Dengan menggunakan pendekatan deskriptif-kualitatif, penelitian ini menemukan bahwa urusan litbang di wilayah Provinsi Banten belum diakomodir dalam kelembagaan mandiri, namun melekat pada kelembagaan Bappeda dengan tingkatan struktural Bidang (eselon III). Selain itu, berdasarkan uraian tugas pokok dan fungsi dalam peraturan kepala daerah masing-masing wilayah di Provinsi Banten, terdapat ketidaksesuaian antara tugas pokok Bidang yang mengelola urusan Litbang dengan tugas pokok sebagaimana diamanatkan dalam Permendagri 5/2017.

Kata Kunci: Urusan Penelitian, kelembagaan, tata kelola, Banten
Determination of Flavonoid, Tannin and Vitamin C Content from Methanol Extract Wrapping Stone Banana (Musa brachycarpa), Ketip Banana (Musa Paradisiaca Forma Typiaca) and Kepok Banana (Musa acuminata)
Authors: Astiti Ni Putu Adriani , Yulihastuti Dwi Ariani
Published: April 2018

Research has been done to investigate the levels of flavanoid, tannin, and vitamin C of  methanol extract of Stone banana (Musa brachycarpa),  Ketip banana (Musa paradisiaca forma typiaca ), and   Kepok banana (Musa acuminata). Jukut Ares is a Balinese traditional cuisine frequently served in any events of celebrations.  The use of young stems of such banana varieties as the main raw materials in the process of making jukut ares has not been scientifically elucidated. Antioxidants are compounds with ability to inhibit oxidation-related reactions due to free radicals that cause disturbance of saturated fatty acids of cell membrane, blood vessels, DNA, as well as adipose tissues which lead to occurrence of various diseases.  Plants components will have antioxidant activities if they contain compounds (phenol and flavanoid) with ability to scavenge free radicals.  Tannin is a water based phenolic compound and vitamin C is also a water based vitamin that play important roles in preventing us from various diseases. Extraction was conducted by applying maceration method and to investigate the levels of flavanoid, spectrophotometric UV vis with aluminum chloride (AlCl3) was applied.  The level of vitamin C of the materials was conducted by Iodine titration method, while the level of tannin was determind by applying spectrophotometri. The results showed that methanol extract of Ketip banana stem contained the highest level of flavanoid with a quantity of 53.13 mg/100gr QE, and this was followed by  stone banana  (36.28) and kepok banana (32.07) The highest vitamin C level was indicated in the extract of ketip banana (418.32 mg/100gr), which is followed by kapok banana and stone banana. In the calculation of tannin content, pisang ketip showed the highest level, while pisang batu contained the lowest level of tannin.
Financial Feasibility Study for The Use of KUPS Credit Scheme on Balinese Cattle Farming (A Case Study in a Farming Group “Satwa Winangun” of Tangkas Village in Klungkung Regency)
Authors: Putri Budi Rahayu Tanama , Sukanata I Wayan , Suciani . , Sutama I Nyoman Sutarpa
Published: April 2018

This research aims to determine the financial feasibility on the farming business of breeding balinese cattle who uses KUPS Credit Scheme. Data was collected through observation and interview. Respondents were all members of the “Satwa Winangun” farmers in Tangkas village, Klungkung Regency. Financial feasibility is determined by evaluating the eligibility criteria such: NPV, Net B/C, IRR, and payback period. The assessment was based on 2 calculation systems, (1) calculation of cash costs in which forage and labor are not calculated as the cost (existing condition), and (2) total cost calculation, in which two components are calculated as cost. Based on the calculation of cash costs, cultivation of Bali cattle by utilizing KUPS credit in this village is financially feasible to be implemented. This was indicated by the NPV value of Rp. 274.103.000, IRR 20.16%, Net B/C 1.55, and investments has been able to return within 3.52 years. The result of sensitivity analysis shows that as far as KUPS interest rate is lower than 18.37% per year, this farming is still financially feasible. Breakeven point can be achieved when the number of cattle parents maintained is 37, or when the price of calves at the age of 6 months is an average of Rp. 1.764.022 per cattle. However, based on the calculation of total cost, this farming system is not financially feasible. This is shown by the negative NPV of Rp. -285.721.000, IRR 2.87%, and Net B/C 0,54. This farming system is not financially feasible despite the 0% / year KUPS rate. The break-even point can be reached when the price of calves at the age of 6 months averages Rp. 4.288.367 per cattle.
The Expression Of Cd4+ Lymphocytes Of Bali Cattle After Consuming Mixed Mirerals
Authors: Suwiti Ni Ketut , Windhu M , Watiniasih Ni Luh , Besung I Nengah Kerta , Suartha I Nyoman
Published: April 2018

Minerals play an important role in activating the lymphoid cells. Mineral deficiency can cause interference prolifrasi in lymphocytes, particularly the expresion of CD4+. Bali cattle are hardly given additional mineral due to cattles are in semi-intensive breeding method. Therefore, this study aims to determine the expression of CD4+ lymphocytes Bali cattle after consuming of mixed mineral. The samples used were 32 male bali cattles reared in the village of Catur, Kintamani, Bangli regency. Samples were divided into 2 groups, those were: 16 individul of bali cattle was given 7.5gr additional of  mixed mineral per individual/day, and theother 16 individual as acontrol. The treatmnes were conducted for 3 months. The results showed that administration of 7.5gr mixed mineral per individual/day did not show differences in the expression of CD4+ lymphocyte of bali cattle.
Biocompatible Material from Indonesian Natural Resource of Wild Silkmoth Cocoon
Authors: Nindhia Tjokorda Gde Tirta , Knejzlík Zdenek , Ruml Tomáš , Surata I Wayan , Nindhia Tjokorda Sari
Published: April 2018

Silk can be produced by spider or insect and have prospect as biomaterial for regenerative healing in medical treatment. Silk having physical and chemical properties that support biocompatibility in the living things..In this research, silk that was obtained from Indonesia natural resource of Attacus atlas silkmoth was explored and then will be  developed for biocompatible biomaterial. The treatment with NaOH was developed to separate the fiber from the cocoon. The obtained fiber is investigated its mechanical property by performing tensile test for single fiber. The biocompatibility testing was conducted with human cell (osteosarccoma) cultivation. The result identify that separation by using NaOH yield better better mechanical properties comparing konvenstional method with boiling in hot water. Biocompatibility testing indicate that the the fiber having good biocompatibility.
Pengaruh Persepsi Kualitas Pelayanan, Pemahaman, Persepsi Sanksi Perpajakan, dan Lingkungan Terhadap Kepatuhan Wajib Pajak
Authors: Noviantari Putri , Setiawan Putu Ery
Published: April 2018

Kepatuhan wajib pajak merupakan hal penting karena sebagian besar penerimaan negara berasal dari penerimaan pajak. Kepatuhan wajib pajak merupakan ketaatan wajib pajak untuk melakukan ketentuan-ketentuan atau aturan-aturan perpajakan yang diwajibkan. Kepatuhan wajib pajak menjadi sebuah syarat agar penerimaan negara meningkat. Kepatuhan wajib pajak adalah faktor yang penting karena fiskus menerapkan sistem self assessment dalam sistem perpajakan di Indonesia. Rendahnya kepatuhan wajib pajak dapat menyebabkan berkurangnya penerimaan ke kas negara sehingga menghambat jalannya roda pemerintahan sebab sebagian besar pengeluaran negara dibiayai oleh penerimaan pajak. Penelitian ini berfokus pada kepatuhan wajib pajak berstatus non Pengusaha Kena Pajak (PKP) di Kantor Pelayanan Pajak (KPP) Pratama Badung Selatan. Tujuan penelitian ini adalah untuk mengetahui pengaruh persepsi kualitas pelayanan, pemahaman wajib pajak, persepsi sanksi perpajakan, dan lingkungan wajib pajak terhadap kepatuhan wajib pajak berstatus non pengusaha kena pajak di Kantor Pelayanan Pratama Badung Selatan. Sampel yang digunakan adalah sebanyak 100 responden dan ditentukan dengan rumus slovin. Penentuan sampel dilakukan dengan metode sampling insidental. Pengumpulan data dilakukan dengan menyebarkan kuesioner kepada responden. Teknik analisis data yang digunakan adalah regresi linear berganda. Berdasarkan hasil analisis ditemukan bahwa persepsi kualitas pelayanan, pemahaman wajib pajak, persepsi sanksi perpajakan, dan lingkungan wajib pajak memiliki pengaruh positif dan signifikan terhadap kepatuhan wajib pajak.
Pengaruh Kinerja Keuangan pada Belanja Daerah dan Pertumbuhan Ekonomi dan Implikasinya Pada Indeks Pembangunan Manusia
Authors: Dwiyandari Luh Dini Yasintha , Badera I Dewa Nyoman
Published: April 2018

Peningkatan Indeks Pembangunan Manusia (IPM), ketepatan alokasi belanja daerah dan tingginya pertumbuhan ekonomi merupakan gambaran hasil kinerja pemerintah dalam mensejahterakan rakyatnya. Tercapainya tujuan pembangunan manusia yang tercermin pada IPM sangat tergantung komitmen pemerintah sebagai penyedia sarana penunjang. Kinerja keuangan yang semakin meningkat, diduga tidak selalu mampu mendorong pertumbuhan ekonomi, serta ketepatan alokasi belanja daerah dan peningkatan Indeks Pembangunan Manusia. Penelitian ini bertujuan untuk mengetahui pengaruh kinerja keuangan daerah pada pertumbuhan ekonomi dan belanja daerah terhadap Indeks Pembangunan Manusia. Sampel dalam penelitian ini adalah 8 Kabupaten dan 1 Kota di Provinsi Bali dengan objek penelitian yaitu kinerja keuangan daerah, belanja daerah, pertumbuhan ekonomi, dan Indeks Pembangunan Manusia tahun 2011-2015. Penentuan sampel dilakukan dengan menggunakan metode nonprobabilitas dan teknik sampling jenuh. Penelitian ini menggunakan teknik analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa kinerja keuangan tidak berpengaruh pada pertumbuhan ekonomi, sedangkan kinerja keuangan berpengaruh positif pada belanja daerah dan indeks pembangunan manusia. Hasil pengujian juga menunjukkan bahwa pertumbuhan ekonomi tidak berpengaruh pada indeks pembangunan manusia namun belanja daerah berpengaruh positif pada indeks pembangunan manusia. Hasil pengujian mediasi menunjukkan bahwa belanja daerah mampu memediasi hubungan antara kinerja keuangan terhadap indeks pembangunan manusia, sedangkan pertumbuhan ekonomi tidak dapat memediasi pengaruh kinerja keuangan daerah terhadap indeks pembangunan manusia.
The Effect Of Credit Growth On Profitability With Credit Turnover Rate As Moderator Variable At Lpd In Kecamatan Kediri Period 2013-2016
Authors: Pramartha A.A. Ngr. Manik Yuda , Wirasedana I Wayan Pradnyantha
Published: April 2018

LPD health level is an important indicator, and will be able to cultivate public confidence, so people feel safe to save money in LPD either in the form of savings and deposits. This research is a kind of explanatory research that is research that analyze the relationship between one variable with other variable or how a variable influence other variable. Data analysis method used is descriptive method and quantitative method consist of classical assumption test, multiple linear regression test, hypothesis test consist of F-test and t-test, and test of coefficient of determination. Work on data analysis method using SPSS 16.0 for Windows. The data used are primary and secondary data. This research uses 14 LPD as research sample. The results showed that Credit Growth has positive and significant impact on Profitability, Credit rotation rate does not significantly affect Profitability and credit rotation rate does not moderate credit growth to profitability.
Authors: Widyastari Ni Kadek Widnyani , Ratna Sari Maria Mediatrix
Published: April 2018

CSRD is an important component of the company’s operation, which voluntarily contribute to the environment. This study was aimed to test and provide empirical evidence of the effect of firm size, the board of independent commissioners , and foreign ownership on CSR disclosure. This research was conducted on property and real estate companies listed on Indonesia Stock Exchange during the period of research year 2013-2016 and the sample were 96 purposive sampling. Data analysis technique used by multiple linier regression. Based on the results of the analysis was fund that firm size had a significant positive effect on CSR disclosure. The board of independent commissioners has no significant effect on CSR disclosure. Foreign ownership has a significant negative effect on CSR disclosure. The results of this study can be a consideration for investor to invest their shares.

Keywords: CSR, firm size, foreign ownership, the board of independent commissioners
Pengaruh Penerapan E-system Perpajakan Terhadap Tingkat Kepatuhan Wajib Pajak Orang Pribadi
Authors: Ersania Gusti Ayu Raisa , Merkusiwati Ni Ketut Lely Aryani
Published: April 2018

Penelitian ini bertujuan untuk mengetahui Pengaruh penerapan e-System perpajakan terhadap tingkat kepatuhan wajib pajak orang pribadi pada Kantor Pelayanan Pajak Pratama Denpasar Timur. Sampel dalam penelitian ini adalah 100 wajib pajak orang pribadi yang aktif dan terdaftar di KPP Pratama Denpasar Timur. Salah satu metode yang digunakan untuk menentukan jumlah sampel adalah menggunakan rumus Slovin. Metode analisis data yang digunakan adalah regresi linear berganda. Jenis penelitian ini merupakan data primer yang diperoleh dari jawaban wajib pajak orang pribadi yang terdaftar di KPP Pratama Denpasar Timur, yaitu jawaban terhadap serangkaian pertanyaan kuesioner yang diajukan dari peneliti mengenai faktor-faktor yang memengaruhi kepatuhan pajak. Sampel ditentukan menggunakan nonprobability sampling dengan teknik purposive sampling. Hasil penelitian ini menunjukkan bahwa penerapan e-Registration, e-Billing, dan e-Filling berpengaruh positif terhadap kepatuhan Wajib Pajak orang pribadi pada KPP Pratama Denpasar Timur.

Kata kunci: e-Registration, e-Billing,e-Filling, Kepatuhan Wajib Pajak Orang Pribadi
Authors: Putri Putu Ayu Diah Widari , Budiasih I Gusti Ayu Nyoman
Published: April 2018

Pentingnya informasi laba membuat manajer sering melakukan tindakan dysfunctional behavior dalam mengatur laba yang diterima perusahaan salah satunya yaitu income smoothing. Manajer melakukan income smoothing karena laba yang stabil dan tidak berfluktuasi dinilai sebagai prestasi yang baik. Tujuan  penelitian ini yaitu untuk mendapatkan bukti empiris dan pembahasan tentang pengaruh financial leverage, cash holding, dan return on asset pada income smoothing pada seluruh sektor perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2012-2016. Penentuan jumlah sampel menggunakan metode purposive sampling, sehingga didapatkan sampel sabanyak 54 perusahaan. Pengujian hipotesis pada penelitian ini menggunakan teknik analisis regresi logistik. Berdasarkan hasil analisis regresi logistik di peroleh bahwa hasil pertama, financial leverage berpengaruh positif pada income smoothing. Hasil kedua, cash holding tidak berpengaruh pada income smoothing. Hasil ketiga, return on asset berpengaruh positif pada income smoothing.
Pengaruh Audit Tenure dan Financial Distress pada Audit Delay dengan Spesialisasi Auditor Sebagai Variabel Pemoderasi
Authors: Sawitri Ni Made Dwi Candra , Budiartha I Ketut
Published: April 2018

Tujuan dari penelitian ini adalah untuk menganalisis spesialisasi auditor memoderasi pengaruh audit tenure dan financial distress pada audit delay pada perusahaan pertambangan di Di Bursa Efek Indonesia tahun 2012-2016. Sampel ditentukan menggunakan metode purposive sampling. Populasi penelitian ini berjumlah 42 perusahaan. Meneliti sebanyak 25 perusahaan dari 32 perusahaan yang termasuk dalam sampel. Penelitian ini menggunakan teknik analisis data uji Moderating Regression Analysis (MRA). Hasil penelitian ini yaitu spesialisasi auditor tidak memoderasi pengaruh audit tenure pada audit delay. Spesialisasi auditor memperlemah pengaruh financial distress pada audit delay. Audit tenure tidak berpengaruh pada audit delay. Financial distress berpengaruh positif pada audit delay.

 

 Kata Kunci : audit tenure, financial distress, audit delay, spesialisasi auditor
pengaruh profesionalisme auditor pada keberhasilan auditor dalam menemukan kecurangan
Authors: Ayu Ambalika I Gusti Agung , Dwija Putri I Gusti Ayu Made Asri
Published: April 2018

Auditor professionalism is important on the auditor work field. Auditor’s knowledge and skills would be very helpful to identify, judge, and evaluate any audit evidence in order to have a good quality audit evidence.This research was conducted at 7 Public Accounting Firm that existed in Bali by using questionnaire technique as a method of collecting data. The number of samples used in this study were 38 respondents. The analysis technique used is regression analysis test.Based on the results of research conducted, it is known that auditor professionalism has a significant effect on its success in finding fraud in financial statements in an organization. This can show that, the more professional an auditor the auditor's success in finding the cheating will be better.

Key Word : Auditor Profesionalism, Finding Fraud
Authors: Nugrahitha I Made Aditya , Suprasto Herkulanus Bambang
Published: April 2018

Tax Avoidance is an attempt to avoid taxes by using loopholes in the government tax regulations. This study is proposed to determine the relationship between profitability, leverage, corporate governance, and executive character on tax avoidance. Tax avoidance measurement in this research uses cash effective tax rate (CETR). CETR in question is cash used for financing the tax expense divided by profit before tax. The research was conducted on companies incorporated in the Corporate Governance Forum of Indonesia which was included in the rating of Corporate Governance Perception Index (CGPI) and Indonesia Stock Exchange from 2011 to 2015 period. The number of samples obtained is 40 companies using purposive sampling. Multiple linear regression used as a technique in data analysis in this research. The results shows that profitability does not affect tax avoidance, leverage, corporate governance and executive character has a positive effect on tax avoidance.
Pengaruh Asimetri Informasi Pada Kebijakan Dividen Dengan Investment Opportunity Set Sebagai Variabel Pemoderasi
Authors: Linda Yasmita Ni Putu , Widanaputra Anak Agung Gde Putu
Published: April 2018

The purpose of this study is to obtain empirical evidence of investment opportunity capability sets to moderate the influence of information asymmetry on dividend policy. This research was conducted at a manufacturing company listed on Indonesia Stock Exchange 2014-2016. Sampling method used is purposive sampling. The sample size is 30 with 72 observations. Technique Data analysis used is test of Moderated Regression Analysis (MRA).

Based on the results of the analysis, it is known that the investment opportunity set is not as a moderator of the influence of information asymmetry on the dividend policy. This suggests that when firms have high investment opportunities with high levels of asymmetry, it is not necessarily that the company will pay low dividends or not share them to the shareholders, since management will manage earnings annually as reserves to be reinvested without reducing the proportion of dividend payout to investors. This study provides implications for investors as a consideration in investing in a company to see how the bid ask and dividend payout ratio of the company's shares.

Keywords: asymmetry of information, investment opportunity set, dividend policy
Pengaruh PAD, DAU dan DAK pada Alokasi Belanja Modal dengan Pendapatan Per Kapita Sebagai Pemoderasi
Authors: Sari Desak Made Mya Yudia , Wirama Dewa Gede
Published: April 2018

Capital expenditures are budget expenditurse for acquisition of property, plant and other assets that provide benefits over one accounting period. Capital expenditure has an important influence on the economic growth of a region and helps moving the regional economy. Factors affecting capital expenditures include local revenues, general allocation funds and special allocation funds. The purpose of this study is to determine the effect of local revenues, general allocation funds, and special allocation funds in the allocation of capital expenditures in the regencies / cities in Bali and to determine whether the influence of local revenue, general allocation funds and special allocation funds on the allocation of capital expenditure is moderated by per capita income. The sample of this research is government of Regency / City in Bali during the period of 2012-2016, resulting in of 45 observation. Data analysis techniques used are multiple linier regression analysis and moderated regression analysis. Based on the results of the analysis it is known that the local revenue and special allocation funds have positive effects on the allocation of capital expenditure while the general allocation fund does not affect the allocation of capital expenditure. Per capita income does not moderate the effects of local revenue, general allocation funds and special allocation funds on capital expenditure allocations.
Pengaruh Profitabilitas, Leverage, dan Kepemilikan Institusional Pada Tax Avoidance
Authors: Arianandini Putu Winning , Ramantha I Wayan
Published: April 2018

Banyak perusahaan berusaha untuk menekan biaya pajaknya demi mendapatkan laba yang lebih tinggi. Penelitian ini bertujuan untuk menguji pengaruh profitabilitas, leverage, dan kepemilikan institusional terhadap penghindaran pajak. Penelitian ini difokuskan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode tahun 2012-2016 dengan populasi 157 perusahaan. Penentuan jumlah sampel menggunakan metode purposive sampling, sehingga diperoleh sampel sabanyak 39 perusahaan manufaktur. Pengujian hipotesis dalam penelitian ini dilakukan dengan teknik analisis regresi linear berganda. Metode pengujian hipotesis menggunakan tingkat signifikansi sebesar 5%. Penelitian ini memperoleh hasil pertama, nilai signifikansi untuk variabel profitabilitas sebesar 0,000 lebih kecil dari nilai ? 0,05 sehingga variabel profitabilitas berpengaruh negatif pada penghindaran pajak. Hasil kedua, pada variabel leverage diperoleh nilai signifikansi sebesar 0,519 lebih besar dari nilai ? 0,05 sehingga variable leverage tidak berpengaruh pada penghindaran pajak. Hasil ketiga, nilai signifikansi untuk variabel kepemilikan institusional sebesar 0,082 lebih besar dari nilai ? 0,05 sehingga variabel kepemilikan institusional tidak berpengaruh pada penghindaran pajak.
Dewan Komisaris Independen sebagai Pemoderasi Pengaruh Financial Distress pada Kecepatan Publikasi Laporan Keuangan
Authors: Putri Ni Putu Wanda Anggeliana , Latrini Yenni
Published: April 2018

Financial statement is an important instrument, because it can reduce the asymmetry of information that occurs between companies and the public. The velocity of publication of the financial statements may affect the users trust in the financial statements, this is because the information contained in the financial statements is required by the user to  take an economic decision. The purpose of this study is to prove empirically and explain the impact of financial distress on the velocity of publication of financial statements with independent board of commissioners as a moderator variabel. This research was conducted at company of consumer goods industry sector which listed in Bursa Efek Indonesia in 2012-2016. The samples of research taken with non probability sampling method with purposive sampling technique, so that obtained sample of 22 companies with 110 observation. Moderate Regression Analysis is a data analysis technique to obtain the results, the result of research is financial distress have positive effect on the velocity of publication of financial report and independent board of commissioner weaken the effect of financial distress on the velocity of publication of financial statement.

Keywords: independent commissioners, financial distress, velocity of publication of the financial statements
Authors: Devi Putu Nirmala Chandra , Supadmi Ni Luh
Published: April 2018

Getting maximum firm value, can be achieved by tax aggressiveness. However, this tax aggressiveness is could lead to agency conflicts between the manager and shareholders. Firm size is expected to minimize agency conflicts that occur and can increase the value of the firm. This study aims to obtain empirical evidence about the influence of tax aggressiveness on firm value and the role of firm size in moderating the influence of tax aggressiveness on firm value. This research was conducted at property and real estate company which listed in Indonesian Stock Exchange in 2012-2016 using non probability sampling method with purposive sampling as sample selection method. The number of samples is 65 samples. Data analysis technique used is Moderated Regression Analysis (MRA). The result of this analysis is tax aggressiveness negatively affect of the firm value and the firm size weakens the influence of tax aggressiveness on the firm value.

Keywords:  firm value, tax aggressiveness, firm size
Audit Report Lag Memediasi Pengaruh Financial Distress dan GCG pada Ketepatan Waktu Publikasi Laporan Keuangan
Authors: Nopayanti Ni Luh Putu Ita , Ariyanto Dodik
Published: April 2018

Perusahaan go public wajib untuk menyampaikan laporan keuangan yang telah daudit secara tepat waktu. Faktor intern perusahaan dan auditor independen dapat mempengaruhi ketepatan waktu publikasi laporan keuangan. Tujuan penelitian ini adalah untuk memperoleh bukti empiris pengaruh financial distress dan GCG pada ketepatan waktu publikasi laporan keuangan dengan audit report lag sebagai variabel intervening. Jumlah sampel yang diambil adalah sebanyak 45 sampel dengan menggunakan metode purposive sampling. Pengumpulan data dilakukan dengan menggunakan metode observasi non partisipan. Teknik analisis data yang digunakan adalah teknik analisis jalur (path analysis). Hasil penelitian menunjukan bahwa financial distress berpengaruh positif pada audit report lag. GCG berpengaruh negatif pada audit report lag. Financial distress dan GCG tidak berpengaruh pada ketepatan waktu publikasi laporan keuangan. Financial distress dan GCG berpengaruh pada ketepatan waktu publikasi laporan keuangan melalui audit report lag.

Kata kunci:   ketepatan waktu publikasi laporan keuangan, financial distress, GCG, dan  audit report lag
Authors: Negara Putu Ryan Sutha , Wirajaya I Gde Ary
Published: April 2018

Public sector budgeting is an accountability instrument for public funds management and the implementation of programs financed by public money for the welfare of the people. The enactment of regional autonomy has led to changes in local financial management into a performance-based budget model through participation in budgeting. This study aims to examine empirical evidence of organizational commitment, opportunistic behavior and environmental uncertainty as moderating variables influence of budget participation on budgetary slack. This research was conducted at Organization of Jembrana District. The number of samples were 143 people using non probability sampling technique with purposive sampling approach. Methods of data collection conducted by survey method using a questionnaire. Data analysis technique used is test of Moderating Regression Analysis (MRA). Based on this research’s result, it’s known that organizational commitment variable and environmental uncertainty have an effect on budgetary slack, while opportunistic behavior has no effect on budgetary slack.

Keywords: budgeting participation, budgetary slack, organizational commitment, opportunistic behavior, environmental uncertainty
Authors: Dewi Putu Dessy Kurnia , Noviari Naniek
Published: April 2018

This study aims to determine the intensity of behavior in the use of e-filing in Badung regency, measured through the perception of usability, perception of ease, security and confidentiality, preparedness of taxpayer information technology, and experience. The intensity of behavior in the use of e-filing is a form of taxpayer's desire to use e-filing and reuse it in the future. This research was conducted in Badung regency. The number of samples examined as many as 100 taxpayers personal users e-filing users. The method of determining the sample using purposive sampling, the technique of determining the sample by using certain criteria that have been determined in accordance with the purpose of the study. Data collection was done through questionnaires. The analysis technique used is multiple linear regression analysis. Based on the results of the analysis concluded that the perception of usability, perception of ease, security and confidentiality, readiness of taxpayer information technology influential, and experience positively affect the intensity of e-filing user behavior.
Pengaruh Usia, Pengalaman Kerja, Tingkat Pendidikan, dan Kompleksitas Tugas terhadap Efektivitas Pengguna Sistem Informasi Akuntansi
Authors: Anjani Putu Widya , Wirawati Ni Gusti Putu
Published: April 2018

Setiap perusahaan membutuhkan pengelolaan yang baik dalam menjalankan usahanya agar tujuannya tercapai dengan baik. Pihak manajemen membutuhkan informasi yang akurat dari sistem informasi akuntansi. Tujuan diadakannya penelitian ini adalah untuk mengetahui pengaruh usia, pengalaman kerja, tingkat pendidikan, dan kompleksitas tugas terhadap efektivitas pengguna sistem informasi akuntansi. Sampel yang digunakan berjumlah 69 responden dengan metode purposive sampling. Pengumpulan data dilakukan dengan kuisioner dan wawancara. Teknik analisis data yang digunakan adalah analisis regresi linier berganda. Hasil analisis menunjukan bahwa usia dan kompleksitas tugas berpengaruh negatif, sedangkan pengalaman kerja dan tingkat pendidikan berpengaruh positif terhadap efektivitas pengguna sistem  informasi akuntansi. Untuk meningkatkan efektivitas pengguna sistem informasi akuntansi penting untuk memperhatikan faktor-faktor kemampuan karyawan dan mengadakan pelatihan untuk karyawan agar pengetahuan karyawan merata.
Authors: Djajadi Luki Setiawan , Yasa Gerianta Wirawan
Published: April 2018

Indonesia's economic system is influenced by both foreign and domestic investment, whether it is direct or indirect investment. According to investors, the higher the stock price, the higher the shareholder's wealth. This study aims to prove empirically the influence of Earning Per Share (EPS), Debt to Equity Ratio (DER), and growth in stock returns and systematic risk. The population in this research is 45 companies incorporated in LQ45 index. Sampling technique used is purposive sampling, then got the number of observations as many as 18 companies that meet the criteria of the sample. Data analysis techniques used to test the hypothesis in this study is multiple linear regression analysis. The result showed that EPS had negative effect on stock return, while DER and growth had positive effect on stock return. In the second regression equation shows that EPS has no effect on systematic risk while DER and growth have negative effect on systematic risk.
Kemampuan Laba dan Arus Kas Operasi dalam Memprediksi Laba dan Arus Kas Masa Depan
Authors: Lumbantoruan Frans AP Dromexs , Suaryana I Gusti Ngurah Agung
Published: April 2018

This study aims to determine the ability of earnings and operating cash flows in predicting earnings and future cash flows. This research was conducted on property and real estate companies listed on the Indonesia Stock Exchange. The samples used by 20 companies with 40 observations. The sampling was done by nonprobability samplingmethod with purposive samplingtechnique. The analysis technique used is multiple linear regression analysis. Based on the result of the analysis, earnings influences in predicting future earnings. Likewise, earnings and operating cash flow have an effect in predicting future cash flows. However, operating cash flow is not influential in predicting future earnings.

Keywords: profitability, cash flow, property
Authors: Astiti Ni Putu Sukma , Damayanthi I Gusti Ayu Eka
Published: April 2018

Companies must optimize the value of the firm to attract the interest of creditors and investors, but in fact optimization of firm value is always disrupted by the agency conflict. The manager has more complete information about the company, it provides an opportunity for managers to do earnings management. One of the earnings management motivations is Chief Executive Officer (CEO) turnover. The purpose of this study is to determine the effect of earnings management on the value of the firm after CEO turnover at the manufacturing company listed on Indonesia Stock Exchange (BEI) in 2008-2016. The number of samples in this study are 32 companies obtained by purposive sampling method. Data collection method of this research is non participant observation. Data analysis technique used is simple linear regression. The result of analysis shows that earnings management with income decreasing scheme during first year after CEO turnover has negative and significant effect on firm value, and earnings management with income increasing scheme during second year after CEO turnover has positive and significant effect on firm value.

Keyword: firm value, earnings management, CEO turnover.
Kompetensi dan Moral Reasoning Memoderasi Pengaruh Independensi pada Kualitas Audit di Kantor Akuntan Publik Provinsi Bali
Authors: Dewi Ellis Yulinda , Dwirandra A. A.Ngurah Bagus
Published: April 2018

Perusahaan saat ini memerlukan jasa seorang auditor (Akuntan) yang berkualitas untuk membantu melakukan pemeriksaan terhadap keberlangsungan suatu perusahaan. Seorang akuntan harus memperhatikan kualitas audit, karena dengan kualitas audit yang tinggi diharapkan dapat menghasilkan laporan keuangan yang dapat dipercaya oleh pengguna informasi keuangan. Tujuan penelitian ini adalah menganalisis kompetensi dan moral reasoning memoderasi pengaruh independensi terhadap kualitas audit pada Kantor Akuntan Publik Provinsi Bali. Penelitian ini dilakukan di seluruh kantor Kantor Akuntan Publik di Bali sebanyak tujuh kantor yang terdapat pada Wilayah Bali tahun 2017 dengan menjadikan auditor sebanyak 73 orang sebagai sampel dengan metode sample jenuh. Pengumpulan data dilakukan dengan menyebarkan kuesioner dengan 47 responden yang kembali dan layak digunakan sedangkan sebanyak 26 digugurkan di uji melalui moderasi regresi analisis (MRA). Berdasarkan hasil analisis, independensi berpengaruh positif signifikan terhadap kualitas audit pada Kantor Akuntan Publik Di Bali. Kompentensi memperkuat berpengaruh positif independensi terhadap kualitas audit pada Kantor Akuntan Publik Di Bali. Moral reasoning memperkuat berpengaruh positif independensi terhadap kualitas audit pada Kantor Akuntan Publik Di Bali.
Authors: Trisnayanti Ni Putu Mediana , Noviari Naniek
Published: April 2018

Theepurposeeoffthissstudyywas conducted in order to analyze the difference of abnormal return on LQ-45 stock before and after Tax Amnesty policy. Event study is a method used in this study, by observation or observation of the average abnormal return for 5 days before the event, event date, and 5 days after the announcement event, the period I, II, and III Tax Amnesty. The secondary data used here is downloaded from IDX and Capital Market Data Center. The data used in this research is the closing stock price daily or closing price, LQ-45 stock index. The sample selected in this research is the shares of the companies listed in the LQ-45 list on the Indonesia Stock Exchange. Based on the result of the research analysis, it is found thattthereeissannabnormallreturn difference beforeeanddafterrTax Amnesty announcement, but thereeissnoodifferenceeof average abnormallreturnnbeforeeanddaftereperiod I, II, anddIII Tax Amnesty due to lack of observation time.
Pengaruh Pemanfaatan dan Relevansi Teknologi Informasi Serta Efektivitas Sistem Informasi Akuntansi Pada Kinerja Karyawan
Authors: Pratiwi Luh Putu Eka Agustina , Dharmadiaksa Ida Bagus
Published: April 2018

Penelitian ini bertujuan untuk mengetahui pengaruh pemanfaatan teknologi informasi, relevansi teknologi informasi, kepuasan sistem informasi akuntansi, dan efektivitas sistem informasi akuntansi pada kinerja karyawan. Penelitian ini dilakukan pada 51 BPR yang tersebar di Kabupaten Badung. Sampel yang digunakan dalam penelitian ini adalah sebanyak 101 responden. Metode penentuan sampel yang digunakan pada penelitian ini yaitu metode purposive sampling. Teknik analisis data yang digunakan dalam penelitian ini yaitu analisis regresi linear berganda. Hasil penelitian menunjukan bahwa semua variabel bebas yang digunakan dalam penilitian ini berpengaruh positif terhadap kinerja karyawan. Hal ini berarti pemanfaatan teknologi informasi, relevansi teknologi informasi, kepuasan sistem informasi akuntansi dan efektivitas sistem informasi akuntansi bermanfaat dalam meningkatkan kinerja karyawan.

Kata Kunci: kinerja karyawan, pemanfaatan teknologi informasi, relevansi teknologi informasi, kepuasan sistem informasi akuntansi, efektivitas sistem informasi akuntansi
Pengaruh Profitabilitas dan Kepemilikan Manajerial Pada Kebijakan Dividen dengan Likuiditas Sebagai Variabel Moderasi
Authors: Yunisari Ni Wayan , Ratnadi Ni Made Dwi
Published: April 2018

Penelitian ini bertujuan untuk memperoleh bukti empiris pengaruh profitabilitas pada kebijakan dividen, pengaruh kepemilikan manajerial pada kebijakan dividen, pengaruh profitabilitas pada kebijakan dividen dengan likuiditas sebagai variabel moderasi dan pengaruh kepemilikan manajerial pada kebijakan dividen dengan likuiditas sebagai variabel moderasi. Populasi penelitian adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Teknik penentuan sampel menggunakan metode purposive sampling dengan kriteria perusahaan manufaktur yang membagikan dividen periode 2012-2016 dan diperoleh 193 pengamatan. Teknik analisis data menggunakan Moderated analysis regression.Berdasarkan hasil analisis ditemukan bahwa profitabilitas berpengaruh positif pada kebijakan dividen. Hal ini menunjukkan bahwa apabila profitabilitas perusahaan meningkat menyebabkan jumlah dividen yang dibayar meningkat. Kepemilikan manajerial tidak berpengaruh pada kebijakan dividen. Likuiditas tidak memoderasi pengaruh profitabilitas pada kebijakan dividen. Likuiditas tidak memoderasi pengaruh kepemilikan manajerial pada kebijakan dividen.
Authors: Santiani Komang Novika , Muliartha Ketut
Published: April 2018

The establishment of an audit committee is one of the implementation of GCG application. Audit Committee is formed by a board of commissioners who are in charge to assist the board of commissioners in controlling the company's financial reporting process. With the presence of the audit committee, it is expected that there will be no fraud, because the audit committee will be able to mediate the conflict between both of the parties so it can improve the quality of the financial’s report and accelerate the audit process by external parties. This study aims to determine the influence of independence, membership, competence, and gender of audit committee on Audit Delay. The research was conducted at manufacturing company that listed on Indonesia Stock Exchange 2014-2016. The sample of the research is 90 companies with purposive sampling method. Data analysis technique used is multiple regression analysis. The results of the analysis found that audit committee membership negatively affected audit delay, while the independence, competence, and gender of audit committee did not affect audit delay.

Keywords: independence, membership, competence, gender, audit delay.
Authors: Puri Agung Ridangga , Gayatri Gayatri
Published: April 2018

The profit information that is part of the financial statements is often the target of management to maximize its personal interests. Improvement of corporate management is needed to suppress the fraud committed by the management, one of which is applying the concept of Good Corporate Governance (GCG) within the company. This study aims to obtain empirical evidence about the influence of lfinancial distress on earnings management with Good Corporate Governance (GCG) as a moderator. This research was conducted at the LQ45 company from 2012-2016 and listed on the Indonesia Stock Exchange. The method which is used in this research is Moderated Regression Analysis. The result of research, it is known that financial distress has effect on earnings management. The study also found that GCG is able to moderate the effect of leverage on earnings management.

Keywords: earnings management, leverage, good corporate governance
Pengaruh Love of Money, Machiavellian, dan Idealisme pada Persepsi Etis Mahasiswa Akuntansi
Authors: Prabowo Putu Pandhu , Widanaputra A. A. G. P
Published: April 2018

Kode etik penting dimiliki oleh seorang akuntan dalam mengambil keputusan. Namun, pada praktiknya banyak akuntan yang masih bekerja tanpa menggunakan kode etik profesional. Menentukan kredibilitas dan integritas seorng akuntan dapat tercermin dari perilaku etis akuntan tersebut. Etika profesi sangat penting dimiliki oleh seorang akuntan, maka fokus pengembelajaran etika profesi kepada mahsiswa akuntansi sangatlah penting karena mahasiswa akuntansi merupakan titik awal pengembangan dari profesi akuntansi. Tujuan penelitian ini adalah untuk mengetahui pengaruh love of money, machiavellianisme, dan idealisme pada persepsi etis mahasiswa akuntansi. Metode penentuan sampel dilakukan dengan teknik purposive sampling. Populasi penelitian ini yaitu 200 orang Mahasiswa Program Studi Akuntansi angkatan 2014 Fakultas Ekonomi Universitas Udayana yang telah menempuh mata kuliah akuntansi perilaku, sampel yang diambil untuk penelitian adalah 200 orang. Teknik analisis data yang digunakan yaitu regresi linear berganda. Hasil penelitian yaitu love of money berpengaruh negatif pada persepsi etis. Machiavellian berpengaruh negatif pada persepsi etis. Idealisme berpengaruh positif pada persepsi etis.

Kata kunci: love of money, Machiavellian, idealism, persepsi etis.
Authors: Mirnasari Putu Diah , Suardhika I Made Sadha
Published: April 2018

This study aims to determine the influence of the use of information technology, the effectiveness of accounting information systems, and internal control system on employee performance. This research was conducted at the Rural Bank in Denpasar City. In this research use saturated sampling technique. Respondents in this study as many as 75 employees who use computers in doing their work. The data in this research is obtained through observation, interview and questionnaire. Analytical techniques used are multiple linear regression analysis techniques and t test previously conducted testing of research instruments such as validity test, reliability and classical assumption test. Based on the result of research, it is known that the variable of information technology usage (X1), effectiveness of accounting information system (X2), and internal control system (X3) as a whole have positive effect on employee performance (Y). This study is expected to provide insight into the use of information technology, the effectiveness of accounting information systems and internal control systems on employee performance and will contribute positively to all parties, especially for the company.

Keywords: Information technology, effectiveness of information system, internal control, employee performance.
Pengaruh Agresivitas Pajak Pada Corporate Social Responsibility dengan Ukuran Perusahaan Sebagai Pemoderasi
Authors: Suryadewi Ida Ayu Intan , Rasmini Ni Ketut
Published: April 2018

Corporate Social Responsibility (CSR) is a business commitment to contribute to sustainable economic development that is implemented by establishing a partnership with employees, corporate representatives and the general public. A company's CSR can be affected by tax aggressiveness and firm size. The purpose of this study is to determine the effect of tax aggressiveness on corporate social responsibility and to determine whether firm size can moderate the effect of tax aggressiveness on corporate social responsibility. This research was conducted on mining companies listed on the Stock Exchange Indoneisa (BEI) in 2014-2016. The sampling method was purposive sampling. Data analysis technique used is Moderated Regression Analysis (MRA). Based on the results of research, it is known that tax aggressiveness negatively affect corporate social responsibility. This research also shows that firm size is able to moderate the influence of tax aggressiveness on corporate social responsibility.

Keywords: Corporate Social Responsibility, Tax Aggressiveness, Firm Size
Intellectual Capital Sebagai Pemoderasi Pengaruh Debt To Equity Ratio dan Ukuran Perusahaan Pada Profitabilitas
Authors: Winahyu Ni Wayan Rina , Mimba Ni Putu Sri Harta
Published: April 2018

Peningkatan angka laba salah satunya dengan peningkatan penjualan dengan memanfaatkan modal investasi yang dimiliki perusahaan. Penilaian kinerja keuangan suatu perusahaan pada dasarnya dapat dilakukan dengan menggunakan analisis rasio, salah satunya adalah rasio profitabilitas. Tujuan dalam penelitian ini adalah untuk mengetahui pengaruh debt to equity ratio dan ukuran perusahaan pada profitabilitas perusahaan dengan intellectual capital sebagai variabel pemoderasi. Penelitian ini dilakukan pada perusahaan property dan real estate yang terdaftar di BEI tahun 2014-2016 yaitu sebanyak 47 perusahaan. Teknik pengambilan sampel yang digunakan adalah non probability sampling dengan teknik purposive sampling. Teknik analisis data yang digunakan adalah uji moderated regression analysis.Berdasarkan hasil analisis ditemukan bahwa DER dan ukuran perusahaan berpengaruh pada profitabilitas perusahaan. selain itu IC memoderasi debt to equity ratio dan ukuran perusahaan pada profitabilitas perusahaan.

Kata kunci: DER, ukuran perusahaan, IC, profitabilitas.