bluuebunny/crossref_metadata_2025 huggingface dataset:
PENGARUH PROGRAM PELATIHAN DAN PENDIDIKAN, KINERJA INDIVIDU DAN PENGALAMAN KERJA PERSONAL TERHADAP EFEKTIVITAS PENGGUNAAN SISTEM INFORMASI AKUNTANSI PADA KOPERASI SIMPAN PINJAM DI KECAMATAN MARGA TABANAN
Authors: Sari Elinda Novita , Indraswarawati Sang Ayu Putu Arie
Published: February 2023

Effective application of information systems can be influenced by training and education programs, individual performance, and personal work experience. The population used in this study were all Savings and Credit Cooperatives employees in Marga District, Tabanan as many as 145 employees. The method of determining the sample using purposive sampling technique so that the sample obtained 65 people as respondents. After testing the instruments and testing the classical assumptions, data analysis is then performed using multiple linear regression analysis, determination, t test, and F test. The results of the analysis show that the effect of training and education programs on the effectiveness of the use of accounting information systems obtained a regression coefficient of 0.147, t count value of 2.685 and t test significance value of 0.009 <0.05, so H1 is accepted. The effect of individual performance on the effectiveness of the use of accounting information systems obtained a regression coefficient of 0.637, a value of t arithmetic of 5.585 and a significant value of t test of 0.000 <0.05, so that H2 is accepted. The influence of personal work experience on the effectiveness of the use of accounting information systems obtained a regression coefficient of 0.213, a calculated t value of 2.040 and a significant value of the t test of 0.046 <0.05, so that H3 is accepted.
PENGARUH CASH HOLDING, DIVIDEND PAYOUT RATIO, DAN NET PROFIT MARGIN TERHADAP INCOME SMOOTHING
Authors: Suarnaningsih Ni Putu Ayu Intan , Indraswarawati Sang Ayu Putu Arie
Published: February 2023

In terms of maintaining investor confidence to maintain investment by keeping company profits stable. Keeping the company stable is the task of company management. The purpose of this study was to determine the effect of cash holding, dividend payout ratio, and net profit margin on income smoothing. The study population includes all manufacturing companies listed on the Indonesia Stock Exchange in the 2016-2018 period. Population data included 152 companies, and obtained a sample of 48 company samples. The method used in this research is purposive sampling. The hypothesis is tested using logistic regression analysis. The results of logistic regression show that cash holding has no effect on income smoothing, dividend payout ratio has a positive effect on income smoothing, and net profit margin has a positive effect on income smoothing.
PENGARUH STRUKTUR AKTIVA DAN UKURAN PERUSAHAAN TERHADAP STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR BARANG KONSUMSI DI BURSA EFEK INDONESIA TAHUN 2016-2018
Authors: Armita Luh Ayu , Indraswarawati Sang Ayu Putu Arie
Published: February 2023

Thel purpose ofl thisl study was to determine thel effect ofl assetl structurel and company sizeonl capital structurel inl thel manufacturingl companies inl thel consumer goods industry sector whichwere listed onl thel Indonesial Stock Exchange inl 2016-2018. Thisl study uses external secondarydata, external secondary datal used inl thisl study is thel annual report ofl thel consumer goodsindustry sector which is onl thel Indonesial Stock Exchange inl 2016-2018 through thel websitewww.idx.co.id. inl thisl study thel samplingl usingl Purposive Samplingl techniques with certainconsiderations, where thel sample is 72 companies manufacturingl consumer goods industry sectorswhich are listed onl thel Indonesial Stock Exchange inl 2016-2018. Thel datal analysis technique usedis multiple linearl regression analysis. Based onl thel results ofl thel analysis found that assetlstructurel has a positive and significant effect onl capital structurel. Thisl shows that increasingl thelstructurel ofl assetls inl companies manufacturingl consumer goods, it tends to increase thel capitalstructurel. Thel size ofl thel company has no significant effect onl capital structurel. Thisl shows thatchanges inl company size (up or down) inl consumer goods manufacturingl companies, do not affectthel capital structurel.
PENGARUH KECERDASAN ADVERSITY, PERTIMBANGAN PASAR KERJA DAN PERSEPSI MENGENAI PROFESI AKUNTAN PUBLIK TERHADAP MINAT MENJADI AKUNTAN PUBLIK
Authors: Hudiyani Ni Made Emi , Kusumawati Ni Putu Ayu , Hutnaleontina Putu Nuniek
Published: February 2023

The interest inbecoming a public accountant is an individual's interest in the public accountingprofession. Public Accountants have an important role insupporting increased transparency andquality of financial information. Public interest in becoming a public accountant is relatively low.The purpose of this study was to determine the effect of adversity intelligence, labor marketconsiderations, and perceptions about the profession of public accountants on the interest of beinga public accountant. This research was conducted on 2017 accounting student at the Faculty ofBusiness Economics and Tourism, Hindu University of Indonesia, Denpasar. The number ofsamples taken was 189 people, with non-probability sampling method with purposive samplingtechnique. Data collection was carried out using a questionnaire. The analysis data techniqueused is multiple linear regression.The results showed that adversityintelligence, labor marketconsiderations, and perceptions about the public accounting profession had positive effect oninterest of accounting students at the HinduUniversity of Indonesia to become a public accountant.
PENGARUH LIKUIDITAS DAN LEVERAGE TERHADAP KINERJA KEUANGAN PERUSAHAAN DENGAN MANAJEMEN ASET SEBAGAI VARIABEL PEMODERASI
Authors: Laksmita Kadek Ayu , Sumadi Ni Komang , Karyada I Putu Fery
Published: February 2023

The purpose of this research to find influence of liquidity and leverage on the financial performance with management assets as moderating variabel of trade and non financial service sector in Indonesia Stock Exchange in 2016 to 2018. Data analysis technique used is multiple linear regression analysis and sample using purposive sampling technique and obtained 78 companies in each year. The results of showed liquidity, leverage, and management assets simultaneously affect on the financial performance. Partially liquidity had a positive effect on financial performance. As for leverage variable had a significant negative effect on financial performance. In this research also shows the role of management assets is not able to moderate the influence of liquidity on the financial performance. Management assets also not be able to moderate the influence of leverage on the financial performance.
PENGARUH MORALITAS INDIVIDU, ASIMETRI INFORMASI, DAN EFEKTIVITAS PENGENDALIAN INTERNAL TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI PADA LPD DI KECAMATAN TEGALLALANG
Authors: Nitimiani Ni Komang , Suardika Anak Agung Ketut Agus
Published: February 2023

This study aims to determine the effect of individual morality, information asymmetry, and the effectiveness of internal control on the tendency of accounting fraud on LPD in Tegallalang sub- district. The population in this study were all LPD employees in Tegallalang District. The number of samples taken was 168 employees, with a purposive sampling method. This research method uses quantitative research methods with primary data obtained from questionnaire data measured using a Likert scale. The analysis technique used is multiple regression analysis using SPSS 21.00 for Windows. The results of this study indicate that Individual Morality and Effectiveness of Internal Control have a negative and significant effect on the tendency of accounting fraud in the LPD in Tegallalang District, while the Asymmetry of Information has a positive and significant effect on the tendency for accounting fraud in the LPD in Tegallalang District.
ANALISIS KINERJA PENGELOLAAN ANGGARAN PENDAPATAN DAN BELANJA DAERAH PADA PEMERINTAH KOTA DENPASAR TAHUN ANGGARAN 2014-2018
Authors: Dewantari Ni Made Susanti , Indraswarawati Sang Ayu Putu Arie
Published: February 2023

This study aims to analyze the performance of the management of the regional income and expenditure budget (APBD) in Denpasar in terms of the government's financial ratios from 2014-2018. The data used in this study is the 2014-2018 Denpasar City budget data. The data collection technique is with documentation and interviews conducted in the city of Denpasar. The method used is comparative descriptive using several financial ratios. The results showed that based on the analysis of income variance, expenditure variance, and the ratio of independence in 2014-2015 said to be quite good, where the intent of the pattern of relationships between interference from the central government began to decrease. The ratio of effectiveness and efficiency ratio of PAD expenditure is said to be very effective and efficient in realizing regional taxes and levies. The ratio of routine expenditure to capital expenditure is said to be quite good. While the ratio of income and expenditure growth is said to be not good because there is a significant decrease and increase.
PENGARUH KECERDASAN SPIRITUAL, KECERDASAN EMOSIONAL, DAN PENERAPAN BUDAYA TRI HITA KARANA TERHADAP KECENDRUNGAN KECURANGAN AKUNTANSI (FRAUD) PADA ORGANISASI PERANGKAT DAERAH KABUPATEN BULELENG
Authors: Ervinia Putu Neta , Kusumawati Ni Putu Ayu , Karyada I Putu Fery
Published: February 2023

Fraud can occur anywhere in any organization or agency. This study aims to determine the effect of spiritual intelligence, emotional intelligence, and the application of Tri Hita Karana culture in handling the tendency of fraud in the Regional Apparatus Organization of the Regency of Buleleng. The population and sample in this study were all financial employees in the Regional Apparatus Organization of the Regency of Buleleng, as many as 151 people. The technique of determining the sample using the saturated sample 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 spiritual intelligence, emotional intelligence, and the application of Tri Hita Karana culture negative and significant influences the tendency of fraud in the Regional Apparatus Organization of the Regency of Buleleng.
PENGARUH DUKUNGAN ATASAN, KETERLIBATAN PENGGUNA SISTEM INFORMASI TERHADAP KEPUASAN PENGUNA SISTEM INFORMASI AKUNTANSI BERBASIS KOMPUTER PADA LEMBAGA PERKREDITAN DESA DI KECAMATAN KEDIRI TABANAN
Authors: Ratna Santiasih I Gusti Ayu , Yuniasih Ni Wayan , Fery Karyada I Putu
Published: February 2023

Therphenomenon that occurs related to the financial institution in the villageplevel (LPD) in Bali, not many people want to accept and use IT-based information systems7, inmthencase of information system ITn-based today is a demand to support smooth operations. This3studylaimsktocdeterminevthegeffectkofjsuperiors support onnthelsatisfaction ofouserspofk computer-based accounting1informationpsystemshin the\LPD in Kediri subdistrict,  Tabanan regency. To find out the effect of the involvement of information system users on user satisfaction of computer-based accounting information systems in LPD in Kediri sub-district Tabanan regency. The study was 52 people by using a purposive sampling method. Data collection uses a Likert scale questionnaire. Data analysis techniques by using multiple linear regression. The results showed that there is a positive and significant influence of superiors support on the satisfaction of users of computer-based accounting information systems at LPD in the sub-district of Kediri , Tabanan regency. And there is a positive and significant influence between the involvement of information system users on the satisfaction of users of computer-based accounting information systems at LPD at Kediri subdistrict, Tabanan regency. It is recommended to increase user satisfaction by increasing user involvement in system development, especially in user involvement in determining how to meet the information needed. And increased support from top management in the form of providing funds for system development.
PENGARUH LOCUS OF CONTROL DAN MORALITAS INDIVIDU TERHADAP KECENDRUNGAN KECURANGAN AKUNTANSI
Authors: Kristina Dewi I Gusti Agung Oka , Sudiana I Wayan , Samtika Putra I Putu Deddy
Published: February 2023

The tendency of accounting fraud is fraud caused by an error in reporting in financial reporting or an intentional act identical to corruption, misuse of assets and false questions. This study aims to determine the effect of internal variables locus of control, external locus of control and individual morality on the tendency of accounting fraud in OPD Badung Regency. This research was conducted using the results of a questionnaire instrument survey. The sample studied was 114 respondents with a purposive sampling technique using criteria. The results of hypothesis testing show that the internal locus of control and external locus of control variables have a significant effect on the tendency of accounting fraud, while individual morality does not have a significant effect on the tendency of accounting fraud in OPD Badung Regency
PENGARUH KUALITAS SUMBER DAYA MANUSIA, MANFAAT TEKNOLOGI INFORMASI, DAN SISTEM PENGENDALIAN INTERN TERHADAP KETERANDALAN PELAPORAN KEUANGAN PADA LPD SE â€“ KECAMATAN PUPUAN
Authors: Daniarsa I Putu
Published: February 2023

This study aims to determine the effect of the quality of human resources, the benefits of information technology and internal control systems on the reliability of financial reporting. The population in this study were LPD employees who were in the Pupuan sub-district. The sample collection technique used purposive sampling in order to obtain a sample size of 60 people. Data were analyzed using multiple linear regression analysis. Based on the results and discussion, it can be concluded that all research variables, namely the quality of human resources, the benefits of information technology, and the internal control system have an influence on the reliability of financial reporting.
PENGARUH SUMBER DAYA MANUSIA DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN DENGAN PEMAHAMAN AKUNTANSI SEBAGAI VARIABEL PEMODERASI
Authors: Suryanatha I Nyoman Thegar , Ayu Putu Cita
Published: February 2023

Financial reports for MSMEs are accounting information that has an important role to achieve business success, which is the basis of reliable accounting information for economic decision making in managing MSMEs, including market development decisions, pricing and so on so that quality financial reports are needed for MSME. This study has a purfose know the influence of human resource, the use of information technology with the understanding of accounting as a moderating on the quality of financial statements in all of MSME in South Denpasar Subdistrict The population used in this study were all MSMEs in South Denpasar Subdistrict registered with the Office of Cooperatives, Small and Medium Enterprises, as many as 48 MSMEs were active during the Covid-19 pandemic, considering the research carried out during the Covid-19 pandemic period only 16 MSMEs were willing received filling in the questionnaire with 42 respondents, so the sample in this study was 42 people. After testing the instrument and testing the classic assumptions, then the data are analyzed using moderated regression analysis (MRA), determination, t test, and F test. The analysis showed that the effect of human resources on the quality of financial statements with a significance of 0.000 <0.05, so that the first hypothesis (H1) was accepted. The influence of the use of information technology on the quality of financial statements was influenced with a significance of 0.000 <0.05, so that the second hypothesis (H2) was accepted. The influence of accounting understanding to the quality of financial statements with a significance of 0,489 > 0,05, so that the third hypothesis (H3) was rejected. The effect of human resources on the quality of financial statements with the understanding of accounting as a moderating variable with a significance of 0.086 >0.05, so the third hypothesis (H4) was rejected. The influence of the use of information technology on the quality of financial statements with the understanding of accounting as a moderating variable with a significance of 0.014 <0.05, so the fourth hypothesis (H5) was accepted.
PENGARUH PENGUNGKAPAN ENTERPRISE RISK MANAGEMENT, PENGUNGKAPAN INTELLECTUAL CAPITAL DAN UKURAN DEWAN KOMISARIS TERHADAP NILAI PERUSAHAAN
Authors: Sedani Ni Ketut Ary , Ayu Putu Cita
Published: February 2023

The purpose of this study is to obtain evidence of the effect of ERM disclosure, IC disclosure and board size on firm value. This research was conducted on property, real estate and construction sector companies in 2015-2018 with 44 populations and 144 samples. The results of this study are multiple linear regression, which shows that enterprise risk management disclosure has a positive and significant effect on firm value, while intellectual capital disclosure and board size do not have a significant effect on firm value.
PENGGUNAAN TEKNOLOGI INFORMASI MEMODERASI PENGARUH LOCUS OF CONTROL DAN EFEKTIVITAS SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA KARYAWAN
Authors: Dwi Marina Ni Kadek , Alit Erlina Wati Ni Wayan
Published: February 2023

Employee performance is the work achieved by an employee in carrying out tasks in accordance with the responsibilities assigned to him. Factors that can affect performance are Locus Of Control, how effective the application of Accounting Information Systems (SIA) is, and the use of Information Technology (IT). The purpose of this research is to determine the effect of the Use of Information Technology on the relationship between Locus of Control, Effectiveness of Accounting Information Systems and Employee Performance.

This research was conducted in 25 BPRs in Gianyar Regency, with a total of 60 people as the sample. The sampling technique is sampling and is calculated using the Slovin formula. Descriptive analysis was used to analyze the data through: validity test, reliability test, classical assumption test, MRA, F test, coefficient of determination (R2), and t test.

The findings of this study are: (1) Locus of Control has a positive effect on employee performance, with a regression coefficient of 0.142 and a tcount of 1.974 with a significance value (Sig.) Of 0.034 <0.05. (2) The effectiveness of AIS has a positive effect on employee performance, the regression coefficient is 0.252 and the tcount is 2.495 with a significance value (Sig.) Of 0.001 <0.05. (3) The use of Information Technology is non-moderating in the relationship between Locus of Control and Employee Performance, with a regression coefficient of -0.159 and a tcount of -1.075 with a significant value (Sig.) Of 0.287> 0.05. (4) The relationship between AIS effectiveness and employee performance is not moderated by the use of information technology, with a regression coefficient of 0.118 and a tcount of 0.792 with a significance value (Sig.) Of 0.432> 0.05.
Pengaruh Kompetensi Aparat Pengelola Dana Desa, Komitmen Organisasi Pemerintah Desa, dan Partisipasi Masyarakat Terhadap Akuntabilitas Pengelolaan Dana Desa
Authors: Sari Ni Made Rita , Padnyawati Kadek Dewi
Published: February 2023

This study aims to determine the effect of village fund management apparatus competence, village government organizational commitment, and community participation on the accountabilityiofvillageifund management in Tabanan District, TabananiRegency. Theisample used in this study were 12 villages in Tabanan District with 96 respondents. The method of determiningithe sampleiusing purposiveisampling, data were collected using a questionnaire. Data were analyzed using Multiple Linear Regression Analysis. Based on the results of this study, it shows that the competence of village fund management officers and the commitment of village government organizations have no significant effect on the accountability of village fund management, while community participation has a positive and significant effect on the accountability of village fund management in Tabanan District, Tabanan Regency.
PENGARUH PEMANFAATAN TEKNOLOGI INFORMASI, TINGKAT PENDIDIKAN, DAN PENGALAMAN KERJA TERHADAP KUALITAS LAPORAN KEUANGAN PADA LEMBAGA PERKREDITAN DESA (LPD) SE-KECAMATAN MENGWI
Authors: Dewi Ni Luh Mulya , Yuniasih Ni Wayan
Published: February 2023

Financial reports are the result of a brief recording process in the form of financial data and activities of a company which aims to provide an overview of the financial condition, results of operations, and company performance at a certain time or for a certain period of time. The quality of financial reports has a very important role in helping make decisions regarding the operations of the entity or organization.This study aims to determine the effect of the use of information technology, level of education, and work experience on the quality of financial reports. This research was conducted at LPD in Mengwi District. The sample in this study were 113 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 information technology utilization variable had a positive and significant effect on the quality of financial reports. The level of education has a positive and significant effect on the quality of financial reports. Work experience has a positive and significant effect on the quality of financial reports.
PENGARUH PERSAINGAN ANTAR KANTOR AKUNTAN PUBLIK, AUDIT FEE, AUDIT TENURE PADA INDEPENDENSI AUDITOR (STUDI KASUS PADA KANTOR AKUNTAN PUBLIK DI PROVINSI BALI)
Authors: Devi Kadek Krisna
Published: February 2023

The profession of public accountant is a profession of public trust, so that in carrying out its duties, an auditor must have independence. This study aims to determine the effect of competition among public accounting firms, audit fees and audit tenure on auditor independence at public accounting firms in Bali province. The population in this study are auditors who work at 16 Public Accounting Firms in Bali Province who have been registered at the Indonesian Institute of Public Accountants (IAPI), while those who are used as research objects (samples) are 93 people. Sample using purposive sampling method. Data analysis using many test, such as: validity, reliability, multicollinearity, heteroscedasticity, multiple regression analysis, hypothesis testing and the coefficient of determination. The results showed that the competition variable between Public Accounting Firm and audit tenure had a negative and significant effect on the independence of auditors at the Public Accounting Firm in Bali Province, while the audit fee had a positive and significant effect on the independence of auditors at the Public Accounting Firm in Bali Province.
PENGARUH FINANCIAL DISTRESS, PERGANTIAN MANAJEMEN DAN PERTUMBUHAN PERUSAHAAN TERHADAP AUDITOR SWITCHING
Authors: Dewi Ni Kadek Rina Mita , Muliati Ni Ketut
Published: February 2023

Auditor switching is a change of auditors carried out by a company either compulsory or voluntarily. This study aims to examine how the effect of financial distress, change of management and company growth on auditor switching in manufacturing companies listed on the Indonesia Stock Exchange for the period 2015-2019. The population of this study is manufacturing companies on the Indonesia Stock Exchange 2015-2019, namely 169 companies . This type of research is quantitative and the sampling technique uses purposive sampling method, so that the sample obtained is 420 samples from 84 companies. The analysis method used in this research is logistic regression analysis. Based on the results of the analysis test, it was found that financial distress and management changes had no significant effect on auditor switching. Meanwhile, company growth has a positive and significant effect on auditor switching.
PENGARUH KEJELASAN SASARAN ANGGARAN, AUDIT KINERJA DAN PERAN PERANGKAT DESA TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA
Authors: Anggreni Ni Putu Devi , Sumadi Ni Komang , W Rai Dwi Andayani
Published: February 2023

Accountability is a performance control tool in an organization. Accountability.is needed as an .that.the.implementation.of.village.government has been carried out well. Accountability can be influenced by several factors such as clarity of budget targets, performance audits and the role of village officials. This study aims to determine the effect of clarity of budget targets, performance audits and the role of village officials on the accountability of village fund management in Penebel District, Tabanan Regency. This research was conducted with a survey method using a questionnaire instrument. The number of samples studied was 90 respondents using purposive sampling technique using criteria. The results of hypothesis testing show that the variables of clarity of budget targets and the role of village officials have an effect on the accountability of village fund management and performance audits have no effect on the accountability of village fund management in Penebel District, Tabanan Regency.
PENGARUH KOMPETENSI, AKUNTABILITAS DAN TRANSPARANSI TERHADAP EFEKTIVITAS PENGELOLAAN DANA DESA
Authors: Hindrayani Ni Luh Putu , Wati Ni Wayan Alit Erlina
Published: February 2023

The effectiveness of village fund management is important for the implementation of good village governance. Various factors that can have an impact on the effectiveness of village fund management include competence, accountability and transparency. This study aims to determine the effect of competence, accountability and transparency on the effectiveness of village fund management in Kintamani District, Bangli Regency. The research sample was 48 villages in Kintamani District and the number of respondents was 144 people. Purposive sampling was used as a method of determining the sample and collecting data by means of a questionnaire. Data analysis was carried out by descriptive statistical analysis, validity test, reliability test, classical assumption test, F test, determination coefficient test and t test and multiple linear regression analysis.
PENGARUH IMPLEMENTASI CORPORATE SOCIAL RESPONSIBILITY (CSR) DAN SALES GROWTH TERHADAP NILAI PERUSAHAAN
Authors: Fani Ni Kadek Arta , Yuniasih Ni Wayan
Published: February 2023

Firm value is the value possessed by a company which becomes an illustration for investors regarding the company's success rate in managing its resources. This study aims to analyze the effect of implementing corporate social responsibility and sales growth on firm value. CSR disclosure is measured by the CSRDI proxy, sales growth is proxied by comparing sales in year t after deducting the sales of the previous period against sales in the previous period, and company value is measured by the PBV proxy. The research was conducted in the consumer goods industry sector listed on the Indonesia Stock Exchange for the period 2017 to 2019. A sample of 21 companies were selected by purposive sampling. The data analysis technique used is multiple linear regression analysis. The results showed 1) corporate social responsibility has a significant positive effect on firm value. 2) sales growth has a significant positive effect on firm value.
PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN, KOMPETENSI SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI, DAN SISTEM PENGENDALIAN INTERNAL PEMERINTAH TERHADAP KUALITAS LAPORAN KEUANGAN
Authors: Wijaya I Kadek Kumara Ari , Pratiwi Ni Putu Trisna Windika
Published: February 2023

Regional Government Financial Reports (LKPD) are intended to fulfill the general purpose of financial reporting and financial reports produced by local governments will later be used in decision making by the parties concerned. The purpose of this study was to examine the effect of implementing government accounting standards, human resource competence, the use of information technology, and government internal control systems on the quality of financial reports at OPD Badung Regency. The population used in this study were 3026 employees who worked in 33 OPDs in Badung Regency. Determination of the sample using purposive sampling method in order to get 99 people as the sample. After the instrument test and classical assumption test were carried out, the data analysis was then carried out using multiple linear regression analysis, determination, t test, and F test. internal government has a positive and significant effect on the quality of local government financial reports of Badung Regency.
PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA USAHA MIKRO KECIL DAN MENENGAH
Authors: Sari Putu Satya Purnama , Pramuki Ni Made Wisni Arie
Published: February 2023

The purpose of this research is to obtain empirical evidence of the influence of human capital, structural capital, and customer capital on performance of small and medium business (SMEs) in Tampaksiring. This research is quantitative research, using primary data through questionnaires and measured using likert scale. The sampling technique used simple random sampling technique. The samples used in this study were 125 SMEs in Tampaksiring. The data analysis method used is the Smart PLS 3.0 program. The result showed that structural capitals have a positive and significant effect on performance of SMEs. While the human capital and customer capital has positive no significant effect on performance of SMEs.
PENGARUH SISTEM AKUNTANSI KEUANGAN DESA, PEMANFAATAN TEKNOLOGI INFORMASI DAN PENGAWASAN TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA
Authors: Ningsih Luh Putu Pratiwi Sintya
Published: February 2023

Accountability is an obligation to be responsible for the success or failure in carrying out the mission of an organization in achieving a predetermined goal. This study aims to determine the effect of the village financial accounting system, the use of information technology and supervision on the accountability of village fund management in villages throughout Ubud District. The sample in this study was 95 village officials. 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, normality test, multicollinearity test, heteroscedasticity test, multiple linear regression, coefficient of determination, model feasibility, t-test. From the results of this study, the village financial accounting system does not have a significant effect on the accountability of village fund management. The use of information technology has a positive and significant effect on the accountability of village fund management. Supervision has a positive and significant effect on the accountability of village fund management.
PENGARUH KOMITMEN ORGANISASI, PERSONAL COST, DAN TINGKAT KESERIUSAN PELANGGARAN TERHADAP KECENDERUNGAN DALAM MELAKUKAN TINDAKAN WHISTLEBLOWING PADA LEMBAGA PERKREDITAN DESA (LPD) SE â€“ KECAMATAN MENGWI
Authors: Winda Kristiyani Desak Putu Ayu , Kusumawati Ni Putu Ayu
Published: February 2023

Disclosure of fraud (whistleblowing) is the disclosure of violations that can harm the organization by employees or leaders of the organization to third parties who can take action on these violations. This study aims to determine the effect of organizational commitment, personal costs and the level of serious violations on the tendency to take whistleblowing actions at the Lembaga Perkreditan Desa (LPD) in Mengwi sub-district. The population in this study were all employees of the LPD in the Mengwi sub-district, the respondents used were 172 people. The method of determining the sample using the Slovin technique. From the results of this study, organizational commitment, personal cost and the level of seriousness of violations have a positive effect on the tendency to take whistleblowing actions at the Lembaga Perkreditan Desa (LPD) in Mengwi sub-district.
PENGARUH KOMPETENSI, INTEGRITAS, OBJEKTIVITAS DAN ETIKA PEMERIKSAAN TERHADAP KUALITAS AUDIT
Authors: Hartadi P.S Yosafat
Published: February 2023

Audit quality is the result obtained from the audit process in the government and private sectors, especially the inspectorate. Audits relate to the accountability carried out by each institution, both private and government. Accusations of fraud against the auditor profession in the community in conducting audit results process can determine quality audit result. quality audit is carried out to assess that the implementation of the government or the exercise of reign operational activities has been done accourdingly to applicable rules. Science purpose to specify the affect of auditor competence, integrity, objectivity and audit ethics on audit quality. The population in this study were all internal auditors at the Inspectorate of Tabanan Regency and Gianyar Regency, Bali Province and samole by using the saturated sample method or census. The sample method used, namely saturated sample or census with 62 respondents. Using data analysis techniques this multiple linear regression. Based on research result, I can see that overall competency test, integrity, objectivity and audit ethics have a positive effect on the quality of auditors' audits.
PENGARUH BUDGET PARTICIPATION, SELF ESTEEM DAN BUDGET EMPHASIS TERHADAP BUDGETARY SLACK PADA HOTEL BERBINTANG DIKOTA DENPASAR
Authors: Diah Rusmawati Ni Putu
Published: February 2023

This study aims to determine the effect of Budget Participation, Self Esteem and Budget Emphasis on the Budgetary Slack at Star Hotels in Denpasar City. The place where this research was conducted at the Star Hotels in Denpasar City. The data used are primary data using a questionnaire. The population in this study is 16 hotels located in Denpasar City at PHRI Bali, 2020. The method of determining the sample used in this study is to use purposive sampling technique with a total sample of 174 Departement Heads. The data collection techniques used were observation, interviews and questionnaires. While the analyzing technique used is regression analysis.

This study resulting an indicate that Budget Participation effecting the Budgetary Slack with positively. Self Esteem has a negative and significant effect on the Budgetary Slack variable. Budget Emphasis has a positive and significant effect on the Budgetary Slack variable.
PENGARUH PEMANFAATAN TEKNOLOGI INFORMASI, SISTEM PELAPORAN, DAN PARTISIPASI MASYARAKAT TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA
Authors: Yuda Andika Ida Bagus Agung , Erlina Wati Ni Wayan Alit
Published: February 2023

Village funds are funds used to fund governance, implementation of development, community development, and community empowerment. The purpose of this study was to examine the effect of the use of information technology, reporting systems, and community participation on the accountability of village fund management in villages in Kerambitan District. The population used in this study were all village officials in 15 villages in Kerambitan District, totaling 235 personnel. Determination of the sample using purposive sampling method in order to get 120 people as the sample. After the instrument test and classical assumption test were carried out, data analysis was carried out using multiple linear regression analysis, determination, t test, and F test. The results of the analysis showed that the use of information technology had a positive effect on the accountability of village fund management in villages in Kerambitan District. The reporting system has a positive effect on the accountability of village fund management in villages in Kerambitan District. Community participation has a positive effect on the accountability of village fund management in villages in Kerambitan District.
PENGARUH KEJELASAN SASARAN ANGGARAN DAN SISTEM PELAPORAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH PADA ORGANISASI PERANGKAT DAERAH KABUPATEN GIANYAR
Authors: Ari Andriani Gusti Ayu , Erlina Wati Ni Wayan Alit
Published: February 2023

The performance of government agencies is a form of media to report the success or failure a government agency on the implementation of organizational goals and objectives. This study aims to see the influence variable of the Clarity of Budget Objectives and the Reporting System on the Performance Accountability of Government Agencies at Regionals Apparatus Organization (ODP) Gianyar Regency. This research was conducted using a survey method with a questionnaire instrument. The number of samples studied was 132 respondents using purposive sampling technique using criteria. Data analysis techniques used in this study include descriptive analysis, validity test, reliability test, classical assumption test, multiple linear analysis, f test, coefficient of determination (R2) and t test.
PENGARUH INDEPENDENSI, AUDIT TENURE, SKEPTISISME PROFESIONAL DAN BEBAN KERJA TERHADAP KEMAMPUAN AUDITOR DALAM MENDETEKSI KECURANGAN
Authors: Stiawan Sang Putu Ardi , Wati Ni Wayan Alit Erlina
Published: February 2023

This study aims to determine the independence, audit tenure, professional skepticism and workload of auditors' ability to detect fraud. The population in this study were employees of the BPK RI Representative Office of the Province of Bali. The sample used in this study was the employees of the BPK RI Representative Office of the Province of Bali, as many as 40 people. The data analysis technique used in this research is the validity test, reliability, classical assumptions, multiple linear regression, coefficient of determination, t test and F test. Based on the research results, it can be seen that independence has a significant positive effect on the ability of auditors to detect fraud, audit tenure has a significant positive effect on the ability of auditors to detect fraud, professional skepticism has a significant positive effect on the ability of auditors to detect fraud, workload has a significant negative effect on the ability of auditors to detect fraud. detect cheating
PENGARUH PENERIMAAN SURAT PEMBERITAHUAN PAJAK TERHUTANG (SPPT), TINGKAT KEPERCAYAAN KEPADA PEMERINTAH, SIKAP, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UNTUK MEMBAYAR PAJAK BUMI DAN BANGUNAN
Authors: Umbaran I Made Seta , Padnyawati Kadek Dewi , Pratiwi Ni Putu Trisna Windika
Published: February 2023

This study aims to investigate the effectiveness of tax returns payment revenue (SPPT), the level of trust toward the government, attitudes, and tax sanctions on taxpayer compliance to pay property taxes in Pering Sari Village, Selat District, Karangasem Regency. The population in this study were all 3501 householder who were registered as recepients of the 2020 Land and Building Tax Return Payment in Selat District, Pering Sari Village. There were 100 respondents selected as samples in this study through Slovin formula, probability sampling, and simple random sampling. The data was collected through questionnaire, and further being analyzed using multiple linear regression model and being calculated with the assistance of SPSS. This study resulted in there was a significant effect of tax return payment revenue, level of trust to the government, tax sanctions toward taxpayer compliance to pay land and building taxes. The coefficient of determination resulted in 53.8% of the taxpayer compliance was influenced by variations in SPPT revenue, level of trust to the government, attitudes, and tax sanctions while the rest of 46.2 percent was determined by extraneous factors that were not included in this study.
PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2019
Authors: Kosalia A.A. Sagung Istri Kania , Kusumawati Ni Putu Ayu , Muliati Ni Ketut
Published: February 2023

Tax avoidance is tax savings by utilizing the provisions in taxation that are carried out legally to reduce the tax burden. This study was conducted to examine the effect of profitability and leverage on tax avoidance in manufacturing companies. The population of this study are manufacturing companies on the Indonesia Stock Exchange in 2016-2019 with 182 companies. The type of research used is quantitative and the sampling technique uses purposive sampling method so that the samples obtained are 240 samples from 60 companies. The analytical method used in this study is the logistic regression method. Based on the results of the analysis test, it is found that profitability has a positive and significant effect on tax avoidance. Meanwhile, leverage has no significant effect on tax avoidance.
ANALISIS PENERAPAN METODE ACTIVITY BASED COSTING DALAM PENENTUAN HARGA POKOK KAMAR PADA ROUGE LOUNGE BAR, VILLAS & SPA TAHUN 2019
Authors: Ni Wayan Septya Dewi
Published: February 2023

This study aims to contribute in determining the appropriate and accurate hotel rooms cost using activity based costing method at Rouge Lounge Bar, Villas & Spa. The technique in the data analysis used in this research is comparative descriptive quantitative analysis by applying activity-based costing method.The results of this study indicate that that there is difference between the calculation of the room cost using Activity Based Costing method and the method used by the management. The Activity Based Costing method developed smaller result of room cost calculation than the price calculation set by the management. The price difference for Deluxe room is in the amount of  Rp. 576. 797 while for the Family rooms is in the amount of Rp. 636. 788. The price difference is caused by the imposition of overhead costs on each type of room used by the management using only single cost driver, this caused distortion cost. Meanwhile in the Activity-Based Costing method, the imposition of overhead costs to each product applies multiple cost drivers in accordance with the product consumption guidelines. Therefore, the ABC System is able to allocate activity costs appropriately based on the consumption of each activity.
PENGARUH NON PERFORMING LOAN (NPL) DAN PERPUTARAN KAS TERHADAP LIKUIDITAS KOPERASI SIMPAN PINJAM SE-KECAMATAN SUKAWATI TAHUN 2017-2020
Authors: Purnamawati Ni Kadek
Published: February 2023

Liquidity is a ratio that describes the company's ability to meet its short-term obligations. Companies with good liquidity ratios have good liquidity management capabilities. This research was conducted to determine the effect of Non Performing Loans (NPL) and Cash Turnover on Liquidity. The sample in this study is the financial statements of 14 cooperatives in Sukawati District for the period 2017-2020. The data analysis technique used multiple linear regression and hypothesis testing using t-test to test the effect of Non-Performing Loans (NPL) and Cash Turnover on Liquidity. The results of the study stated that there was a negative and significant relationship between Non Performing Loans (NPL) on liquidity, while cash turnover had a significant positive effect on liquidity. Simultaneously Non-Performing Loans (NPL) and cash turnover have an effect on liquidity. The coefficient of determination test shows that 26.1% of the dependent variable is explained by the independent variable, while the remaining 73.9% is explained by other factors or variables.
PENGARUH DUE PROFESSIONAL CARE, BESARAN FEE AUDIT, TEKANAN ANGGARAN WAKTU TERHADAP KUALITAS AUDIT
Authors: Semarabawa Komang Agung , Erlina Wati Ni Wayan Alit
Published: February 2023

Audit quality reflects the performance and duties of the public accounting profession in creating reports for investors, the general public, the government, and other parties, with a focus on the audited reports' reliability and adherence to high ethical standards. This research examines audit quality in terms of adequate professional care, audit fees, and time limitations. The sample size is selected using non-probability sampling, and the study style is associative research using a quantitative approach (saturated sampling). A total of 66 auditors were selected using questionnaires and data analysis with multiple linear regression tests. The research was carried out in the Bali Province Public Accountant Office. The purpose of using agency theory is to learn more about how management interacts with corporate agents. The data show that adequate professional care and the amount of the audit charge have a positive and significant influence on audit quality, but time budget constraints have a negative and significant impact
PENGARUH SISTEM PENGENDALIAN INTERNAL, SISTEM KOMPENSASI, PERILAKU TIDAK ETIS, ASIMETRI INFORMASI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI
Authors: Wahyuni Ni Made Tari , Samtika Putra I Putu Deddy
Published: February 2023

Accounting fraud is a form of fraud that is intentionally carried out which causes losses without being realized by the injured party and provides benefits for the perpetrators of fraud. This study aims to examine how the influence of the internal control system, compensation system, unethical behavior and information asymmetry on the tendency of accounting fraud. The population in this study were 15 Savings and Loan Cooperatives in Ubud District with 64 employees. The type of research used is quantitative and the sampling technique uses purposive sampling method, so that the sample obtained is 45 employees.The analytical method used in this research is multiple linear regression analysis. The hypothesis was tested using t-test with a significance level of 5%. Based on the results of the simultaneous analysis of the internal control system, compensation system, unethical behavior and information asymmetry, it has a positive and significant effect on auditor performance. Partially, the internal control system has a negative and significant effect on the tendency of accounting fraud, unethical behavior has a positive and significant effect on the tendency of accounting fraud. While the compensation system and information asymmetry have no effect on the tendency of accounting fraud.
Pengaruh Ukuran Perusahaan, Financial Leverage dan Kualitas Audit Terhadap Perataan Laba (Income Smoothing) Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Tahun 2017-2020
Authors: Sunetri Ni Wayan Sinta , Ayu Putu Cita , Hutnaleontina Putu Nuniek
Published: February 2023

Earnings information is paramount for investors because they can provide an overview of how dividends will be paid when investing their capital. Income smoothing is the practice of profit manipulation to reduce fluctuations in net income over a period of time. This study aims to determine how company size, financial leverage and audit quality affect earnings smoothing in manufacturing companies listed on the Indonesian Stock Exchange over the period 2017-2020. Targeted sampling is used as the sampling method, sample companies based on criteria was 31 companies with an observation period of 4 years, 2017 to 2020, so that 124 research samples were obtained. Eckel index measuring income smoothing using the technique of logistic regression analysis. Theory of eckel is used to calculate income smoothing. Hypothesis testing with logistic regression analysis. Research resultshow that company size, financial leverage and audit quality all have an impact on income smoothing. Firm size has no significant positive effect on income smoothing, financial leverage as measured by debt to equity ratio has no significant negative effect on income smoothing, while audit quality has a significant and negative effect on income smoothing.