bluuebunny/crossref_metadata_2025 huggingface dataset:
PENGARUH FINANCIAL DISTRESS, ASIMETRI INFORMASI, UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP KONSERVATISME AKUNTANSI PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA (BEI) PERIODE TAHUN 2014 - 2018
Authors: Aryani Ni Ketut Dewi , Muliati Ni Ketut
Published: February 2023

Accounting conservatism is a basic characteristic of accounting in which the recognition of earnings applies the principles of prudence and vigilance due to the uncertainty of the economic environment. In this study, it is tested how the effect of financial distress, accounting asymmetry, company size and leverage in the application of the accounting conservatism method in the presentation of financial statements. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the period 2014-2018. The sample was determined using purposive sampling method, with a total sample of 51 companies. This research uses classical assumption test and multiple linear regression to test the research hypothesis. The result of financial distress variable regression test is -0.040 with the value of Sig. 0.001 indicates that financial distress has a negative effect on accounting conservatism, so that a non-conservative accounting method will be applied in presenting the financial statements of companies experiencing high levels of financial distress. The regression value of information asymmetry is 0.418 with a Sig. 0.042 indicates that information asymmetry has a positive effect on accounting conservatism. This indicates that the increasing information asymmetry that occurs will result in a conservative presentation of financial statements. While the results of the regression test of company size with a regression coefficient of 0.091 and a value of Sig. 000 indicate that company size has a positive effect on accounting conservatism, which results in the larger the company size, the more likely it is to use conservative methods. The leverage regression coefficient is - 0.578 with the Sig. 0.000 indicates that leverage has a negative effect on accounting conservatism, which causes the company to choose a non-conservative accounting method in presenting financial statements if the company experiences a high level of leverage.
PENGARUH KEMAMPUAN TEKNIK PERSONAL, KETERLIBATAN PEMAKAI DAN INFOMATION TECHNOLOGY SOPHISTICATION TERHADAP KINERJA SISTEM INFORMASI AKUNTANSI DI BPR KABUPATEN GIANYAR
Authors: Putri Ni Putu Cantik Lediana , Ayu Putu Cita
Published: February 2023

Accounting information system performance is a description of the level of achievement during using accounting information systems in a certain period, the purpose of this study is to determine thel effect of personal engineering abilities, user involvement, and information technology sophistication on the performance of accounting information systems. The population in this study are all employees who work at BPR ls located in Gianyar Regency. The sampling method used in this study is the non probability sampling method with a purposive sampling technique which is a sampling technique by determining certain criteria or considerations. Respondents in this study were 127 respondents. The data analysis technique used in this study is multiple linear regression analysis. Based on the results of this study indicate that the ability of personal techniques has a positive and significant effect on the performance of accounting information systems, user involvement has a positive and significant effect on the performance of accounting information systems, and information technology sophistication has a positive and significant effect on the performance of accounting information systems on BPR in Gianyar Regency.
PENGARUH TIME BUDGET PRESSURE, PENGALAMAN KERJA, DAN KOMITMEN PROFESIONAL PADA PENGAMBILAN KEPUTUSAN ETIS KONSULTAN PAJAK DI PROVINSI BALI
Authors: Dwi Yanti Ni Made Putri , Agus Suardika Anak Agung Ketut
Published: February 2023

Tax Consultant is one of the accounting professions that often experiences ethical dilemmas in carrying out his profession. This study aims to determine the effect of time budget pressure, work experience, and professional commitment to the ethical decision making of Tax Consultants in Bali Province. The population in this study were all Tax Consultants in Bali Province, while 149 people were selected as research objects (samples). The sampling technique uses a purposive sampling method. The results showed that the time budget pressure variable had a negative and significant effect on ethical decision making of Tax Consultants in Bali Province, while work experience and professional commitment were both positively and significantly affected on ethical decision making of Tax Consultants in Bali Province.
PENGARUH KEADILAN DISTRIBUTIF, KEPATUHAN PENGENDALIAN INTERNAL, DAN LOVE OF MONEY TERHADAP KECENDERUNGAN KECURANGAN PENGGUNAAN DANA DESA
Authors: Dewi Ni Luh Putu Agustiari Sisca , Sumadi Ni Komang
Published: February 2023

Fraud isl anl intentionall act by one orl more individuals inl management orl those responsible forl governancel, employeesl, andl third parties thatl involves thel use ofl guile to gainl anl unfair advantage orl breakl thel lawl. Generally thel tendency ofl fraud occurs because ofl pressure to commit fraud orl encouragement to take advantage ofl opportunities thatl existl. Thisl research aims to examine andl re- analyze thel influence ofl thel variables ofl distributivel justicel, compliance with internall control andl lovel ofl moneyl onl thel tendency ofl fraudulent use ofl village fundsl. Thel populationl inl thisl study were all village officials andl all BPD members inl thel Kerambitanl District ofl Tabananl Regencyl, while thel sample wasl 135 peoplel. Thel method ofl determiningl thel sample inl thisl study uses a purposivel samplingl techniquel. Datal collectionl wasl carried outl through a questionnaire thatl wasl distributed directlyl. Datal analysisl method used isl multiple linearl regressionl analysisl. Thel results ofl thisl study indicate thatl thel variables ofl distributivel justice andl lovel ofl moneyl havel positivel andl significant effects onl thel tendency ofl fraudl, while internall control compliance hasl a negativel andl significant effect onl thel tendency ofl fraudl.
PENGARUH KETERLIBATAN PEMAKAI, KOMPLEKSITAS TUGAS DAN DUKUNGAN MANAJER TERHADAP EFEKTIVITAS PENERAPAN SISTEM INFORMASI AKUNTANSI PADA KOPERASI SIMPAN PINJAM DI KECAMATAN DENPASAR SELATAN
Authors: Putri Ni Kadek Dwi Lestari , Karyada I Putu Fery
Published: February 2023

The accounting information system helps in terms of making external reports, supporting routine activities, supporting decision making, planning and controlling and implementing internal control. The effectiveness of accounting information systems can be influenced by a number of factors including: the involvement of users or employees who use accounting information systems, the complexity of the work done by employees, and the support of top management. The purpose of this study was to examine the effect of user involvement, task complexity, and top management support on the effectiveness of the use of accounting information systems in Saving and Credit Cooperatives in South Denpasar District. The population used in this study were all Savings and Loan Cooperative employees in the South Denpasar District of 285 people. Determination of the sample using purposive sampling so that 83 people were obtained as samples. After testing the instrument and testing the classic assumptions, then data analysis is performed using multiple linear regression analysis, determination, t test, and F test. The results of the analysis showed that the influence of user involvement on the effectiveness of the application of accounting information systems obtained a regression coefficient of 0.678, a t-test value of 8.831 and a significant value of the t test of 0.000 <0.05, so H1 was accepted. The effect of task complexity on the effectiveness of applying the accounting information system obtained a regression coefficient of -0.261, a calculated t value of -2.069 and a significant value of t test of 0.042 <0.05, so H2 was accepted. The influence of top management support on the effectiveness of the application of accounting information systems obtained a regression coefficient of 0.451, a calculated t value of 2.636 and a significant value of t test of 0.010 <0.05, so that H3 is accepted. It is suggested to cooperatives to keep trying to develop and implement a better and quality accounting information system.
PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, SISTEM INFORMASI, DAN KUALITAS TEKNOLOGI INFORMASI TERHADAP PENERAPAN STANDAR AKUNTANSI PEMERINTAH BERBASIS AKRUAL
Authors: Niagawan Komang Adhi Rivan , Yuliantari Ni Putu Yeni , Pratiwi Ni Putu Trisna Windika
Published: February 2023

The purpose of this study was to determine the effect of human resource competence, information systems and quality of information technology on the application of accrual-based government accounting standards. The sample used in this study were 93 people. The data analysis techniques used in this study were the validity test, reliability, classical assumptions, multiple linear regression, coefficient of determination, t test and F test. obtained a regression coefficient value of 0.680 and sig 0.000. (2) the information system has a significant positive effect on the application of SAP, where the regression coefficient value is 0.767 and sig 0.001. (3) IT quality has a significant positive effect on the application of SAP, where the regression coefficient value is 0.719 and sig 0.000 (4) simultaneously HR competence, information systems and IT quality on SAP implementation, where the F value is 96.808 and the significance is 0.000. The amount of influence of the independent variables on the application of SAP is 75.8%.
PENGARUH KEPUASAN PEMBAYARAN, KOMITMEN PROFESIONAL, DAN KOMITMEN ORGANISASI PADA PENGAMBILAN KEPUTUSAN ETIS KONSULTAN PAJAK DI PROVINSI BALI
Authors: Sutrianta Putu Juna , Indraswarawati Sang Ayu Putu Arie , Agus Suardika Anak Agung Ketut
Published: February 2023

Professionals in accounting are professions full of ethical decisions, especially in the profession of Tax Consultants. This study aims to determine the effect of payment satisfaction, professional commitment, and organizational commitment on ethical decision making of Tax Consultants in Bali Province. The population in this study were all Tax Consultants in Bali1 Province, while 155 people were selected as research objects (samples). The sampling technique uses a purposive sampling method. Data were tested using validity test, reliability test, multicollinearity test, heteroscedasticity test, multiple regression analysis, hypothesis test and coefficient of determination. The results showed that the variables of payment satisfaction, professional commitment, and organizational commitment were both positive impact and significant influences on ethical decision making of the Tax Consultant in Bali Province.
PENGARUH TINGKAT PERPUTARAN MODAL KERJA, UKURAN PERUSAHAAN DAN TINGKAT PERTUMBUHAN PERUSAHAAN TERHADAP PROFITABILITAS PERIODE 2016-2018 PADA LPD DI DENPASAR
Authors: Diartiwi Kadek Prayogy Martika , Yuniasih Ni Wayan
Published: February 2023

Rural communities are the focus of national development to support economic development in rural areas, by conducting credit and financing activities. Economic growth can be increased by increasing the financial sector. To support the economic development of rural communities, the Provincial Government of Bali developed the LPD, which is a non-bank financial institution regulated in Regional Regulation No. 3 of 2017 Bali Province.

               Research locations of all LPDs in Denpasar amounted to 35x 3 years of research. Saturated sampling is a sampling technique used in this study. Data collection is done by non-participant observation methods. And the data analysis technique used is multiple linear regression analysis and the classic assumption test consisting of: normality test, heteroscedasticity test, autocorrelation test, multicollinearity test.

               Based on the results of the study concluded (1) The variable level of working capital turnover has a negative effect on profitability. (2) Company size variable does not affect profitability. (3) The variable growth rate of the company has no effect on profitability. From the results of regression analysis, it shows that partially the working capital turnover has a significant negative effect on profitability. This is due to the shorter time period in lending policies making capital turnover faster. The size of the company is not a guarantee that the company has the ability to generate good profits. This insignificant effect is caused by the larger size of a company, then the company will need greater costs to carry out operational activities. This insignificant effect is caused by the higher growth of a company, it will not be able to reduce the company's profitability.
PENGARUH EFEKTIVITAS PENGGUNAAN, LOCUS OF CONTROL DAN KUALITAS SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA KARYAWAN
Authors: Sulistiani Ni Made , Padnyawati Kadek Dewi
Published: February 2023

The development of technology in the digital era is currently experiencing changes very quickly. As with the development of information technology through computers and other software that are designed so sophisticated to make it easier to share information between humans. In addition to the need for a good system, it is also necessary to have system users who have adequate capabilities, so that they can take full advantage of the system. Success of the comppany largely determineed the employee performance.The populations in this study were all employes at PT. PLN (Persero) Bali Distribution Main Unit, amounting to 159 people. The number of respondents used was 74 people consisting of 26 people in the Financial Sector (BIKEU), 17 people in the Human Resources Sector (BISDM) and 31 people in the Commercial Sector (BIAGA). The sampling methods use was purposivee samplings technic. Data obtained through distributing questionnaires with the data analysis technique used is multiple regression analysis using SPSS. Based on the results of multiple linear analysis, the regression equation Y = 4.784 + 0.485X1 + 0.243X2 + 0.709X3 + â‚¬ is obtained. The conclusion of the studies shows that the effectiveneess of used has a positive and significant effect on employee performance, locus of control has a positive and significant effect on employee performance, and the quality of the accounting information system has a positive and significant effect on employee performance. This shows that the four variables can improve employee performance.
PENGARUH AKUNTANSI PERTANGGUNGJAWABAN, PROFESIONALISME, DAN JOB RELEVANT INFORMATION TERHADAP KINERJA MANAJERIAL
Authors: Ari Wijayanti I Gusti Ayu
Published: February 2023

Managerial performance is very important in running a good government. Some factors that affect managerial performance are responsibility accounting, professionalism, and job relevant information. This study aims to determine the effect of responsibility accounting, professionalism, and job relevant information on managerial performance in the Regional Apparatus Organization of Denpasar City. The population of this study was 33 service offices as many as 3.953 people, with a sample of 118 people. The method of determining the sample using purposive sampling method. Data obtained from questionnaires and analyzed using Multiple Linear Regression analysis. The results of this study indicate that responsibility accounting, professionalism, and job relevant information have a positive effect on managerial performance in the Regional Apparatus Organization of Denpasar City. This shows the better accounting responsibility, professionalism, and job relevant information, the managerial performance will be better.
PENGARUH KOMPETENSI, PARTISIPASI MANAJEMEN, DAN DUKUNGAN TOP MANAGEMENT TERHADAP EFEKTIVITAS SISTEM INFORMASI AKUNTANSI PADA KOPERASI DI DESA MENGWI
Authors: Ayu Manik Sanjani I Gusti Agung , Deddy Samtika Putra I Putu
Published: February 2023

This study aims to test and analyze the effect of competence, management participation, and top management support on the effectiveness of accounting information systems. This study uses a survey method by distributing 50 questionnaires to managers and managers of cooperatives in the village of Mengwi. The study population includes cooperatives in the village of Mengwi, amounting to 14 cooperatives, by using 50 samples. To determine the sample used purposive sampling method. Next, the completed questionnaires were analyzed by multiple linear regression. The test results show that competence has a significant positive effect on the effectiveness of accounting information systems. Management participation does not affect the effectiveness of accounting information systems. Meanwhile, top management support has a significant positive effect on the effectiveness of accounting information systems.
PENGARUH KEPUTUSAN INVESTASI DAN KEPUTUSAN PENDANAAN PADA NILAI PERUSAHAAN
Authors: Ari Mayningsih Ni Kadek , Hutnaleontina Putu Nuniek
Published: February 2023

The value of the companyll is the investor's perception of the success rate of the companies which are related to the share price. The objectives of this research are to find out the effect of investment decisions, investment decisions, and funding decisions, etc. on company values â€‹â€‹etc. in the manufacturing of the Food and Beverages sub-sector, which are listed in the Indonesian Stock Exchange III 2014-2018.

The population in this research is all food and beverage sub-sector companies which are listed in the Indonesian Stock Exchange in 2014-2018 as many as 26 companies, the method of determining samples in this research is all by using the purposive sampling method. A total of 11 samples obtained were 11 companies. Types of data used in this research are all secondary datall, data analysis techniques etc. used in this research are all descriptive statistical analysis, classical assumption test, multiple regression analysis, F test and etc.

Darill's research results can be seen that: 1) The investment decision II measured by the Pricell Earnings 11 Ratioll (PER) has a positive effect on the firm's value) seen from the value of the significance level of 0.000 (sig. <0.05) with a coefficient of 0.170 2) Funding decisions III are measured by Debt toll Equity Ratioll (DER) and have a significant negative effect on the company's variable values â€‹â€‹etc. seen from the significant values â€‹â€‹of 0.027 and the coefficients of funding decisionsll is -1.207 This means variable debt equity decisions etc are measured by Debt toll Equity Ratioll etc. ) has a significant negative effect on the variable value of the company. So it can be said that all H2 is rejected or not supported. This will explain that the decision and funding that a company will do is to use all funding through debt etc. which is more than using all funding through equity.
PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN (SAP) DAN PENERAPAN SISTEM INFORMASI PENGELOLAAN KEUANGAN DAERAH (SIPKD) TERHADAP KUALITAS LAPORAN KEUANGAN DI PEMERINTAH KOTA DENPASAR
Authors: Utama I Kadek Indra
Published: February 2023

The purpose of this study was to determine the effect of implementing government accounting standards (SAP) and the application of regional financial management information systems (SIPKD) on the quality of financial reports in the government of Denpasar City. The data used in this study use primary and secondary data obtained from respondents who work at the Regional Financial and Asset Management Agency of Denapsar City. The population in this study were 125 people and the sample in this study was 95 people. The method of determining the sample using the proportionate stratified random method. Multiple linear regression analysis technique was used in this study. This study shows the results that the application of government accounting standards has a significant positive effect on the quality of financial reports in Denpasar, which means that the better the application, the better the quality of financial statements presented will be able to provide relevant and reliable financial information. On the other hand, the application of the Regional Financial Management Information System (SIPKD) has no effect on the quality of financial reports in Denpasar City, this is due to technology that has not been used optimally, the lack of OPDs with SIPKD operators who are capable and reliable in applying the system itself.
PENGARUH AKUNTABILITAS, KEPEMIMPINAN, DAN PARTISIPASI MASYARAKAT TERHADAP EFEKTIVITAS PENGELOLAAN DANA DESA
Authors: Sriani Ni Made
Published: February 2023

This study aims to determine the effect of accountability, leadership, and community participation on the effectiveness of village fund management in Mengwi District, Badung Regency. The sample of this research is 15 village offices in the District of Mengwi with the number of respondents as many as 90 people. The method of determining the sample using purposive sampling method, data were collected using a questionnaire. Data were analyzed using Multiple Linear Regression analysis. The test results show that accountability has a positive effect on the effectiveness of village fund management. Leadership has a positive effect on the effectiveness of village fund management. Community participation has a positive effect on the effectiveness of village fund management. This shows that the better the accountability, leadership, and community participation, the better the effectiveness of village fund management in Mengwi District, Badung Regency.
PENGARUH GENDER, KOMPETENSI PROFESIONAL, PENGALAMAN AUDITOR TEHADAP AUDIT JUDGMENT DI KANTOR AKUNTAN PUBLIK PROVINSI BALI
Authors: Ayu Nola Widiyanti Ni Wayan , Nuratama I Putu
Published: February 2023

This study aims to analyze the influence of gender, professional competence, and auditor experience on audit judgment at the Public Accounting Firm (KAP) in Bali Province. This study uses primary data obtained by distributing questionnaires to auditors who work at the Public Accounting Firm (KAP). The number of samples in this study were 63 auditors who work at the Public Accounting Firm (KAP) in Bali Province. The sample in this study was determined by purposive sampling method. The data analysis technique in this study used multiple linear regression analysis. In addition, all variables have been tested using the classical assumption test. The results showed that gender has no influence on audit judgment. Which means that there is no difference between female and male auditors in producing judgment. Professional competence has a positive and significant effect on audit judgment. Which means that the more competent an auditor is, the better the resulting audit judgment will be. Auditor experience has a positive and significant effect on audit judgment. Which means that an experienced auditor can produce a more precise audit judgment.
PENGARUHILINGKUNGANOPENGENDALIAN,LPENILAIANURESIKO SERTA;INFORMASI.DANKOMUNIKASIITERHADAPIKUALITAS KREDIT MIKROLDI.BRI UNIT SE-KANTOR CABANG BRI UBUD
Authors: Dwi Wahyuni Luh Ade , Sudiana I Wayan , Ayu Putu Cita
Published: February 2023

Credit quality is one of the most important things in the world of banking. The better the credit quality, the better the performance of the bank because credit is one of the banks biggest prÂ­ofit sources. But in reality banks are still experiencing problems in maintaining good credit quality caused by internal and external parties of the bank. The purpose of this study was to determine the effect of the identification environment, risk assessment as well as information and communication of the quality of microcredit in the BRI of the Ubud Branch Office. To maximize credit quality the bank can implement an internal control system. This study uses descriptive quantitative data analysis, data collection as done by distributing a questionnaire to respondents. This research uses data analysis techniques: validity test, reliability test, multiple linier regression analysis, coefficient of determination, F test and t test. As for the result of the study stated the validity test show the results of the assessment above 0,05 which means that all statements in the questionnaire are valid. Reliability test shows results above 0,60 which means all of the variables are reliable. Multiple linier regression analysis showed results is X1: 0,438, X2: 0,266 and X3: 0,275. The coefficient of determination shows a figure of 65,3% which means the control environment, risk assessment and information ad communication have a 65,3% effect on credit quality while 34,7% is influenced by other factors not examined. F test and t test show the results of X1, X2 and X3 have a positive and significant effect on credit quality.
PENGARUH TEKANAN ANGGARAN WAKTU, KOMPLEKSITAS TUGAS, DAN KARAKTERISTIK PERSONAL TERHADAP PERILAKU DISFUNGSIONAL AUDIT PADA KANTOR AKUNTAN PUBLIK DI KOTA DENPASAR.
Authors: Wardani Ida Ayu Made Surya , Padnyawati Kadek Dewi , Hutnaleontina Putu Nuniek
Published: February 2023

Public accountants are accountants who have obtained permission from the minister of finance to provide public accounting services in Indonesia.  There are many cases of auditor failure that have occurred proving that the role of an auditor is still not optimal and because the level of auditor satisfaction has not been fulfilled by the Public Accounting Firm (KAP) which causes a decrease in performance and damage to public and corporate client confidence in the Public Accounting Firm (KAP  ).

This study aims to determine the effect of time budget pressure, task complexity, personal characteristics on dysfunctional audit behavior at public accounting firms in Denpasar. This study took 55 respondents who were used as research samples using purposive sampling method.  Data colection was carried out throught interviews, observations, and questionaires.  The data analysis technique used is multiple linear analysis.

The results of the analyze showing that time budget pressure has a regression coefficients of 0.321 with a t-sig of 0.004, which means that time budget pressure has a positive effect on audit dysfunctional behavior.  Task complex has a regression coefficient of 0.289 with a t-sig of 0.002, which meaning that task complex has a positive effects on dysfunctional audit attitude.  Personal characteristics have a regression coefficient value of 0394 with a t-sig of 0.001, which means that personal characteristics have a positive effect on dysfunctional audit behavior at KAPs in Bali.
PENGARUH RELIGIUSITAS, MORALITAS INDIVIDU, DAN EFEKTIVITAS SISTEM PENGENDALIAN INTERNAL TERHADAP KECENDERUNGAN KECURANGAN (FRAUD) AKUNTANSI
Authors: Mita Ni Kadek , Indraswarawati Sang Ayu Putu Arie
Published: February 2023

The tendency of accounting fraud is a planned fraud that break the accounting rules, this action can harm other parties and it is a desire to do everything for the benefit of a dishonest way. The purpose of this study are to know religiosity effect, individual morality and the effectiveness of the internal control system on the tendency of accounting fraud ( empirical study on the LPD in Gianyar district ). The population of this study is all staff of LPD in Gianyar district, the number

of respondents used was 120 people consisting of the head, cashie, administration/accounting. The method that used for determining sample is purposive sample . From the result of this research, religiosity has a positive and significant effect on the tendency of accounting fraud. Meanwhile, individual morality and the effectiveness of the internal control system have no significant effect on the tendency of accounting fraud.
PENGARUH PERAN INTERNAL AUDIT, MORALITAS DAN KESESUAIAN KOMPENSASI TERHADAP PENCEGAHAN KECURANGAN AKUNTANSI
Authors: Prabawa Ida Bagus Gaga Surya , Putra Cokorda Gde Bayu
Published: February 2023

Fraud in the financial statements is committed due to misstatement or intentional or unintentional impact both material and non-material. These mistakes must be avoided because they will have a detrimental impact on the company and outsiders such as the editorial party, the government and shareholders. Fraud prevention is an activity that is carried out in terms of establishing policies, systems and procedures that help ensure that the necessary actions have been taken by the board of commissioners, management and other personnel in the company to be able to provide adequate assurance in achieving organizational goals. This study aims to determine the effect of the role of internal audit, morality and the suitability of compensation on the prevention of accounting fraud.

This research was conducted at PT. Puri Santrian. The sample in this study were 40 employees. The data were tested using the classical assumption test, multiple linear regression analysis, hypothesis testing and the coefficient of determination. The results showed that the internal audit role variable had a positive and significant effect on the prevention of accounting fraud. Morality has a positive and significant effect on the prevention of accounting fraud. Compensation suitability has a positive and significant effect on the prevention of accounting fraud.
PENGARUH SISTEM PELAPORAN, AUDIT KINERJA, DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA
Authors: Windy Widyarini Ni Wayan , Erlina Wati Ni Wayan Alit
Published: February 2023

Accountability in managing village funds is needed to be able to run village governance properly. Several factors affect the accountability of village fund management, including the reporting system, performance audits, and human resource competence. This study aims to determine the effect of the reporting system, performance audits, and human resource competence.This research was conducted at the Village Office in North District. The sample in this study were 40 employees, the sampling method used was purposive sampling. The data analysis technique used in this research is descriptive statistics, validity test, reliability test, classical assumption test, multiple linear regression, coefficient of determination, F test, and t test.The results showed that the reporting system variable had a positive and significant effect on the accountability of village fund management. Performance audits have a positive and significant effect on the accountability of village fund management. Human resource competence has a positive and significant effect on the accountability of village funds.
PENGARUH NON PERFOMING LOAN, PRICE EARNING RATIO DAN PRICE TO BOOK VALUE TERHADAP HARGA SAHAM
Authors: Danty A.A Indah Cintya Devi Darma , Muliati Ni Ketut
Published: February 2023

Stock prices are defined with the market price .The market price is based in stock prices in today marketplace. Increase in the price of a stock has had a positive impact for the company because it can enhance the value of shares, god will negatively impact on company capital. The study aimed to identify the Non Performing Loan,  Price Earning Ratio , and Price To Book Value on the price of shares in banking concerns listed at the indonesian stock exchange 2017-2019 years . Population in research the banking sector this is a company listed on the indonesia stock in 2017-2019 were 44 company. Sample dating techniques in research this is non sampling probabilitas use of purposive smpling. Sample use were 16 company, set the criteria upon. The of research is show that in partial Non Loan Perfoming can have negative effects and significantly to stock price, Price Earning Ratio influential and significantly to stock price. Price To Book Value and it has some positive effects on stock prices. In its simulatan , Non Perfoming Loan, Price Earning Ratio and Price To Book value influences on the banking concerns listed at the indonesian stock exchange .
PENGARUH TIME PRESSURE, PROFESIONAL COMMITMENT DAN LOCUS OF CONTROL TERHADAP PENGHENTIAN PREMATUR PROSEDUR AUDIT
Authors: Krisna Ekadana I Putu Gede , Sumadi Ni Komang
Published: February 2023

Premature sign off audit procedures is a condition where the auditor stops one or more audit steps required in the audit procedure without replacing other steps. This study aims to examine how the effect of time pressure, professional commitment, and locus of control on premature termination of audit procedures. The population in this study is a public accounting firm in Bali Province. This type of research is quantitative and the sampling technique used is purposive sampling method, so that the sample obtained is as many as 40 auditors.

The analytical method used in this research is multiple linear regression analysis. The hypothesis was tested using the t-test with a significance level of 5%. Based on the results of the simultaneous analysis test, time pressure, professional commitment, and locus of control have a significant effect on premature termination of audit procedures, and partially time pressure, professional commitment, and locus of control have a positive and significant effect on premature termination of audit procedures.
PENGARUH QUICK RATIO DAN CASH RATIO TERHADAP RETURN ON ASSET PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA
Authors: Dewi Gusti Ayu Putu Puspita , Hutnaleontina Putu Nuniek
Published: February 2023

Getting..the maximum profit is one of the goals of all companies. Profitability reflects the company's ability to generate profits. A company is said to be healthy if the company can survive in difficult economic conditions, seen from the company's ability to meet financial obligations and carry out stable operations and to maintain its business growth. The research is for now how about effect of liquidity ratios on profitability. Simultaneously, the quick ratio and cash ratio have a positive and significant effect on return on assets. But partially, only the quick ratio has a positive and significant effect on return on assets, as evidenced by the results of t count = 35,076> t table = 1,652 and a significance value of 0,000 < 0,005.
PENGARUH ETIKA KEPEMIMPINAN, FUNGSI BADAN PENGAWAS, KAPASITAS SUMBER DAYA MANUSIA DAN KOMITMEN ORGANISASI TERHADAP KUALITAS PELAPORAN KEUANGAN PADA LEMBAGA PERKREDITAN DESA (LPD) SE- KOTA DENPASAR
Authors: Anggreni Ni Made
Published: February 2023

Financial reporting quality has an important meaning for the company, which provides information about the financial condition needed by users to make decisions. The purpose of this study was to determine the effect of leadership ethics, the function of the supervisory body, human resource capacity and organizational commitment to the quality of financial reporting at Lembaga Perkreditan Desa on Denpasar City. The population in this study were all employees who worked on LPD Denpasar City, 144 respondents were used, consisting of the Head of the LPD, the supervisory body, the secretary and treasurer. The sampling method used was purposive sampling technique. Based on the results of the study, it was found that the variables of leadership ethics, human resource capacity and organizational commitment had a positive effect on the quality of financial reporting, while the function of the supervisory body had no effect on the quality of financial reporting in LPD on Denpasar City.
PENGARUH PEMAHAMAN STANDAR AKUNTANSI PEMERINTAHAN (SAP), PENGENDALIAN INTERN AKUNTANSI, DAN PENGAWASAN KEUANGAN TERHADAP NILAI INFORMASI PELAPORAN KEUANGAN PEMERINTAH DAERAH
Authors: Sri Ganitri Dewa Ayu , Samtika Putra I Putu Deddy
Published: February 2023

This study aims to determine the effect of the understanding of government accounting standards (SAP), internal accounting controls and financial control on the value of local government financial reporting information on the SKPD of Denpasar City. This study uses a quantitative approach using primary data through a questionnaire. The sampling technique was using purposive sampling method. Respondents in this study are employees who carry out accounting / financial administration functions at 36 SKPD of Denpasar City. The number of samples used was 108 respondents. The data obtained were then analyzed using SPSS 21. The results showed that the understanding of Government Accounting Standards (SAP) had a positive and significant effect on the value of local government financial reporting information. Accounting internal control has no significant effect on the value of local government financial reporting information and financial supervision has a positive and significant effect on the value of local government financial reporting information in the SKPD of Denpasar City.
PENGARUH PERSEPSI KEMUDAHAN PENGGUNAAN, RESIKO DAN REGULASI UNTUK MELAKUKAN TRANSAKSI PINJAMAN DANA MENGGUNAKAN PLATFORM FINANCIAL TECHNOLOGI (FINTECH) PEER TO PEER (P2P) LENDING DANAMAS DI KOTA DENPASAR
Authors: Evimalia Ni Kadek Rika , Wati Ni Wayan Alit Erlina
Published: February 2023

This  study aims  to determine "Perceptions of Ease of Use, Risk and Regulation on Decisions to Make Fund Transactions Using Financial Technology (Fintech) Peer to Peer (P2P) Lending Platforms". This research was conducted in the city of Denpasar with P2P lending users as research subjects. The sample in this study were 100 respondent with  the sampling  technique  used was  the Slovin formula. The data  analysis technique used is multiple  linear regression analysis techniques. The results of this study indicate  that perceived ease of use has a positive effect on loan transactions using the Peer to Peer (P2P) Lending Platform FinancialTechnology (Fintech). Perception of risk has a positive effect on lending transactions using the Peer to Peer (P2P) Lending Platform Financial Technology (Fintech). The regulation has a positive effect on lending transactions using the Peer to Peer (P2P) Lending Platform Financial Technology (Fintech
PENGARUH PENERAPAN STRUKTUR PENGENDALIAN INTERN TERHADAP EFISIENSI PENYALURAN KREDIT PADA LEMBAGA PERKREDITAN DESA (LPD) DI KECAMATAN ABIANSEMAL
Authors: Dewi Ni Putu Puspita , Nuratama I Putu
Published: February 2023

This study aims to prove empirically the effect of internal control elements on the efficiency of credit distribution in LPD Abiansemal District. The data used in this study is primary data in the form of questionnaire answers. The population used in this study were all LPD employees in Abiansemal District as many as 305 people. Sampling used purposive sampling method so that 109 people were obtained as samples. The first instrument test and classical assumption test were carried out,nextanalyzed using multiple linear regression analysis, determination, t test and F test.Based on the results of the analysis, it can be said that control, control activities, information and communication have a significant effectt on the efficiency of credit distribution and have no significant effect on the efficiency of credit distribution.
PENGARUH PEMAHAMAN AKUNTANSI, SISTEM PENGENDALIAN INTERNAL, DAN TEKNOLOGI INFORMASI PADA KUALITAS LAPORAN KEUANGAN LPD SE-KOTA DENPASAR
Authors: Yuliana Letisya Ni Komang , Nuratama I Putu
Published: February 2023

The quality of financial statements is the result or achievement that has been achieved in managing company assets. This study aims to determine the effect of understanding accounting, internal control system, and information technology on the quality of financial statements of LPDs throughout Denpasar City. The population and sample in this study were the chief of the LPD and the Internal Auditor of the LPD at 35 LPDs throughout Denpasar City. The sampling technique used is a non-probability sampling technique which includes saturated sampling. The data were tested using validity test, reliability test, multicollinearity test, heteroscedasticity test, multiple regression analysis, hypothesis testing and coefficient of determination. The results showed that the variables of accounting understanding, internal control system, and information technology both had a positive and significant effect on the quality of financial statement at LPDs throughout Denpasar City.
PERAN KOMPETENSI MANAJERIAL DALAM MEMODERASI HUBUNGAN GOOD CORPORATE GOVERNANCE DAN BUDAYA ORGANISASI TERHADAP KINERJA LEMBAGA PERKREDITAN DESA (LPD) SE-KECAMATAN SUKAWATI
Authors: Wulantari Ni Luh Putu , Sudiana I Wayan , Arie Pramuki Ni Made Wisni
Published: February 2023

This study aims to determine the effect of good corporate governance and organizational culture on the performance of Village Credit Institutions (LPD) in Sukawati District and to determine the role of managerial competence in moderating the relationship between good corporate governance and organizational culture on the performance of Village Credit Institutions (LPD) in Sukawati District. The population in this study were 33 LPDs in Sukawati District with 99 respondents consisting of the Head of the LPD, the LPD Treasurer and the Chair of the LPD Internal Supervisory Board. The sampling technique used in this study was saturated sample technique so that the entire population was used as the sample, namely the sample obtained in this study was 99 respondents. The data analysis techniques used in this study were descriptive statistical tests and Partial Least Square (PLS) analysis. The results of this study indicate that good corporate governance and organizational culture have a positive and significant effect on LPD performance. Meanwhile, the interaction between managerial competence with good corporate governance has a positive and insignificant effect on LPD performance and the interaction between managerial competence with organizational culture has a negative and insignificant effect on LPD performance.
Pengaruh Kesadaran Wajib Pajak, Sanksi Perpajakan dan Kualitas Pelayanan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor
Authors: Suarniti Ni Kadek , Putra Cokorda Gde Bayu
Published: February 2023

Taxpayer compliance has always been an important component in increasing tax revenue. This observe aims to decide how much affect Taxpayer consciousness, Tax Sanctions, and best of service have on Motor Vehicle Taxpayer Compliance. The populace in this study have been all taxpayers registered on the SAMSAT Karangasem Workplace, amounting to 897,982 and the sample in this observe turned into a hundred respondents calculated based at the unintentional slovin sampling components. Statistics turned into accumulated through the use of a survey method thru a questionnaire. The records analysis method used in this research is multiple linier regression. Primarily based at the analysis, it shows that taxpayer awareness has a wonderful and sizable impact on Taxpayer compliance, tax sanctions havent any extensive impact on taxpayer compliance, while provider first-class has a wonderful and huge impac
Pengaruh Komitmen Organisasi, Kemampuan Teknik Personal dan Sistem Pengendalian Internal Terhadap Efektivitas Sistem Informasi Akuntansi
Authors: Kumala Ni Made Ayu , Sumadi Ni Komang
Published: February 2023

The purpose of this study was to determine the effect of organizational commitment, personal technical ability and internal control system on the effectiveness of accounting information systems at LPDs in Blahbatuh District. This research was conducted in all LPDs in Blahbatuh District. The number of samples used were 164 LPD employees from a population of 259 LPD employees, using purposive random sampling technique. Data was collected through a questionnaire. The analysis technique used is multiple linear regression. The results of hypothesis testing indicate that organizational commitment, personal technical ability, and internal control systems have a positive and significant effect on the effectiveness of the accounting information system at the LPD in Blahbatuh District.
PENGARUH SISTEM PENGENDALIAN INTERNAL DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN PADA KOPERASI SEKECAMATAN ABIANSEMAL
Authors: Dinda Loveli Ni Kadek , Ayu Putu Cita , Andayani W Rai Dwi
Published: February 2023

The objective to determine internal control system and HR competence on financial reports at the Abiansemal Distrik Cooperative, which consists of savings and loan cooperatives and multi-business cooperatives. The population were all employes of the Abiansemal Sub-district Cooperative, as many as 489 employees. The sample used was 199 employees of the Abiansemal District Cooperative. The sampling technique is purposive sampling, sampling with consideration. Analys used multiple liniar regresion analysi. The results of the analysis show that the internal control system and human resource competence have effect on the quality of financial reports at the Abiansemal Sub-district Cooperative.
PENGARUH SISTEM PENGENDALIAN INTERN, MORALITAS DAN KESESUAIAN KOMPENSASI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI
Authors: Ayuni Ni Luh Putu Asri
Published: February 2023

Accounting fraud is a deliberate action with bad ethics that can harm the organization or company. This study aims to determine the effect of Internal Control, Morality, and Compensation Suitability on the Trend of Accounting Fraud in LPDs in Abiansemal District. The population in this study were employees at 31 LPD in Abiansemal District. The sample in this study was determined using the nonprobability sampling method with purpusive sampling technique or determining the sample with certain criteria, the sample in this study was LPD employees who had a large enough opportunity to commit fraud, so the number of samples in this study was 214 respondents. This research method uses quantitative research methods with primary data obtained from questionnaire data which is measured using a Likert scale research method. The data analysis technique used is descriptive analysis, validity test, reliability test, classical assumption test, multiple linear regression analysis, ANOVA or F test, coefficient of determination and t test. The results of this study are that internal control has a negative and significant effect on the tendency of accounting fraud, morality has a negative and insignificant effect on the tendency of accounting fraud, the suitability of compensation has a negative and significant effect on the tendency of accounting fraud.
PENGARUH PEMAHAMAN PERATURAN PAJAK, PENERAPAN KEBIJAKAN PAJAK, DAN KEMUDAHAN ADMINISTRASI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK HOTEL DAN RESTORAN DI KABUPATEN GIANYAR
Authors: Suarcini Ni Nyoman , Indraswarawati Sang Ayu Putu Arie
Published: February 2023

Regional Revenue Service Gianyar Regency has tried to improve taxpayer compliance in its work environment, but it is still not running effectively considering the various factors that influence it. The goal to be achieved is to find out whether you understand the regulations on taxation, the tax policies applied, and the administration that makes it easy to give an influence on the compliance of hotel and restaurant taxpayers in Gianyar Regency to pay taxes. The population in this study were hotel and restaurant taxpayers in Gianyar Regency, with the method of determining the sample using the Slovin formula, 94 taxpayers were used as samples by sampling using proportional stratified random sampling. Multiple linear regression was used as the analytical method, assisted by the SPSS 23.0 for Windows program. This study shows the results that understanding tax regulations, applied tax policies, and easy administration can increase the compliance of hotel and restaurant taxpayers in Gianyar Regency to pay taxes.