bluuebunny/crossref_metadata_2025_split huggingface dataset:
Emotional Intelligence Moderates the Effects of Time Budget Pressure and Compliance Pressure on the Central BPK Auditor Judgment
Authors: Wijaksana Prema Laksmi , Dewi Luh Gede Krisna 
Published: March 2020

This study aims to determine the moderating ability of emotional intelligence to time budget pressure and compliance pressure to the auditor. The population in this study was the entire auditor auditor IIIA at the Central BPK office. The number of samples used in this study were 68 respondents from 68 auditor auditor IIIA at the Central BPK office. The size of the sample is based on the technique of determining saturated samples. Data collection in this study was conducted by questionnaire method. The data analysis technique used is the analysis of Moderated Regression Analysis (MRA). The results showed that time budget pressure and compliance pressure negatively affected auditor auditor auditor IIIA Central BPK and emotional intelligence were able to moderate the influence of time budget pressure and auditor compliance judgment auditor auditorat pressure IIIA Central CPC.
Keywords : Time budget pressure, Compliance pressure, emotional intelligence, Auditor judgment.
Analisis Faktor yang Mempengaruhi Kredibilitas Kinerja Perusahaan
Authors: Brata Zaini Danu , M. Ratna Sari Maria 
Published: March 2020

The purpose of this study is to determine the effect of the application of Good Corporate Governance, Ownership Structure, and Company Size on Company Performance. Several factors This study aims to determine the effect of Good Corporate Governance (CGPI) on the Performance of Companies listed on the IDX for the period 2013-2017. The research population is a company that is listed on the Indonesian stock exchange and at the same time follows the ranking of the Corporate Governance Perception Index with sample selection through a purposive sampling method. There are 55 companies that meet the criteria as research samples. The results show that Good Corporate Governance has a significant positive effect on company performance, Managerial Ownership has a positive and significant effect on company performance, Institutional Ownership does not have a positive and significant effect on Company Performance, Company Size positive and significant effect on Financial Performance.
Keywords : Good corporate governance, ownership structure, company size, company performance.
Pengaruh Pengendalian Internal, Integritas, Asimetri Informasi dan Kapabilitas Pada Kecurangan Akuntansi
Authors: Nita Ni Komang Norma , Supadmi Ni Luh 
Published: March 2020

This study aims to determine the effect of internal control, integrity, information asymmetry and capability on accounting fraud in OPD District X. The population used is 37 OPD. The sample in this study was the Head of the OPD, Secretary of the OPD, Financial Staff and Managers of each Service in District X with a total of 148 respondents. The method of determining the sample uses a purposive sampling method and data collection using a questionnaire. Data were analyzed using Linear Regression Analysis. Based on the results of the analysis show that internal control and integrity have a negative effect on accounting fraud. While the information asymmetry and capability variables have a positive effect on accounting fraud. For ODP District X in making decisions related to the existence of internal control, integrity, information asymmetry and capabilities in an organization so that this can affect the level of accounting fraud.
Keywords : Internal control, integrity, information asymmetry, capability, accounting fraud.
Pengaruh Gaya Kepemimpinan dan Budaya Organisasi Pada Kinerja Keuangan Dengan Penerapan Good Corporate Governance Sebagai Variabel Moderasi
Authors: Sudarsana I Nyoman , Budiasih I.G.A.N 
Published: March 2020

This research was conducted to study leadership style and organizational culture on finance by implementing good corporate governance as a moderating variable. The theory used organizational behavior and the theory of conjunction. This research was conducted on 35 LPDs in Denpasar City. The sample in this study amounted to 35 respondents with the sample selection technique used was saturated sampling technique. The data collection method used questionnaire method. The data analysis technique used is the Moderating Regression Analysis (MRA) analysis technique. Research findings prove the variable leadership style and positive organizational culture on financial performance. Good corporate governance is able to moderate the leadership style of financial performance, but is not able to moderate the influence of culture on LPD financial performance in the city of Denpasar.
Keywords : Ladership Style; Organizational Culture; Corporate Governance; Financial Performance; LPD.
Faktor-Faktor Yang Mempengaruhi Minat Mahasiswa Pendidikan Profesi Akuntansi Memilih Profesi Sebagai Akuntan Publik
Authors: Dewi Pande Made Utariyani , Kresnandra Anak Agung Ngurah Agung 
Published: March 2020

Professions and careers are needed to improve one's survival. This study aims to empirically examine the effect of financial awards, professional training and work environment on the interest of Accounting Professional Education students to choose a profession as public accountant. Samples were obtained by nonprobability sampling method with saturated sampling techniques. Respondents were students of Accounting Professional Education at Udayana University in 2017 with 30 students. The data analysis technique used is multiple linear regression analysis. Based on the results of the analysis show that financial rewards have a positive effect on the interest of accounting profession education students to choose a profession as a public accountant. Professional training has a positive effect on the interest of accounting profession education students in choosing a profession as a public accountant. The work environment has a positive effect on the interest of accounting profession education students in choosing a profession as a public accountant.
Keywords : Financial Awards; Professional Training; Work Environment.
Pengaruh Konflik Peran, Stres Kerja, dan Pemahaman Good Governance Terhadap Kinerja Auditor
Authors: Talise Virginia Xena Francisca 
Published: March 2020

In order for auditors to have good performance, a company or Public Accountant Office needs to pay attention to the factors that influence the performance of its auditors. The purpose of this study is to examine and provide empirical evidence on the influence of role conflict, work stress and understanding good governance on auditor performance. This research was conducted at the Public Accounting Firm registered in the Directory published by the Indonesian Institute of Certified Public Accountants in 2018, which amounted to 8 offices with a sample of 60 auditors. Based on the results of the analysis it was found that role conflict partially had a negative and significant effect on auditor performance. Job stress partially does not affect auditor performance. Understanding of good governance partially has a positive and significant effect on auditor performance.
Keywords : Role Conflict; Work Stress; Understanding Of Good Governance; Performance.
Pengaruh Layanan Samsat Corner, Kesadaran Wajib Pajak, Sosialisasi Perpajakan dan Kualitas Pelayanan pada Kepatuhan Wajib Pajak Kendaraan Bermotor
Authors: Susanti Laila , Ery Setiawan Putu 
Published: March 2020

This research was conducted at the Joint Office of SAMSAT Denpasar. The number of samples used in this study were 100 respondents with a sampling technique that is proportionate stratified random sampling method. Data collection in this study was conducted by a questionnaire method with data analysis technique used is multiple linear regression analysis. The results showed that SAMSAT corner service, taxpayer awareness, tax socialization, and service quality had a positive effect on motor vehicle taxpayer compliance. This means that the better SAMSAT corner service, awareness of taxpayers, tax socialization, and quality of service will also increase motor vehicle taxpayers compliance in terms of meeting their tax obligations.
Keywords : SAMSAT Corner Service; Taxpayer Awareness; Tax Socialization; Service Quality; Motor Vehicle Taxpayer Compliance.
Peran Karakteristik Personal Auditor Memoderasi Pengaruh Time Budget Presure Terhadap Perilaku Disfungsional Auditor
Authors: Sanjaya I Nyoman Wirada , Dharma Suputra I Dewa Gede 
Published: March 2020

The purpose of this study is to analyze the role of the characteristics of personal auditors to moderate the effect of budget time on dysfunctional auditors at the Public Accountant Office in the Province of Bali. This research was conducted in nine offices which were still active until 2018 and 70 auditors as samples through the saturated sample method. Data collection was done by distributing questionnaires with 70 respondents that met criteria of testing through the Moderating Regression Analysis (MRA) analysis technique. Based on the results of the analysis, the time budget pressure has a positive influence on the dysfunctional behavior of auditors at the Public Accountant Office in the Province of Bali. The characteristics of personal auditors are able to moderate or strengthen the positive influence of time budget pressure on the dysfunctional behavior of auditors at the Public Accountant Office in the Province of Bali.
Keywords : Auditor's Personal Characteristics; Time Budget Presure; Auditor Dysfunctional Behavior.
Kinerja Dinas Kependudukan dan Pencatatan Sipil Kabupaten Klungkung berdasarkan Metode Balance Scorecard
Authors: Prabandari Komang Ayu Triska , Asri Dwija Putri I  Gusti Ayu Made 
Published: March 2020

The purpose of this research to assess the performance of the Disdukcapil Klungkung using four prescriptive balance scorecard. This research used data from the government agency performance report (LKjIP) and the dissemination of questionnaires. The data analysis techniques in research in using descriptive analysis by analyzing the data of the four-perspective balance scorecard. The results of this study show results of financial performance based on value for money categorized reasonably well. The performance of the customer is assessed by the customers satisfaction index categorized as well because the community is satisfied with the service provided. The performance of the internal process is assessed by Service Cycle Efficiency (SCE) and the perspective of growth and learning assessed by the employee's productivity ratio is good.
Keywords : Performance; Balance Scorecard; Prespective; Value For Money
Pengaruh Norma Subyektif, Kinerja Aparatur, Kejelasan Sasaran Anggaran, Prosocial Behavior Terhadap Transparansi Dan Akuntabilitas
Authors: Wadi Ikhwan , Furkan Lalu M. , Rifa’i Ahmad 
Published: March 2020

This study aims to empirically analyze the influence of subjective norms, the performance of government officials, clarity of budget targets, and prosocial behavior on village financial transparency, the influence of subjective norms, performance of government officials, clarity of budget targets, prosocial behavior, and transparency on village financial accountability. The data source in this study uses primary data by distributing questionnaires to 20 villages in East Lombok Regency. The results of this study indicate that hypotheses (H1), (H2), and (H3) variables of subjective norms, performance of government officials, clarity of budget targets have a positive and significant effect on village financial transparency. Hypothesis (H4) prosocial behavior has a negative and significant effect on village financial transparency. Hypotheses (H5), (H6), and (H7), subjective norms, performance of government apparatus, and clarity of budget targets, have no effect and are significant to village financial accountability. prosocial behavior has a positive and significant effect on village financial accountability. Transparency has a negative and significant effect on village financial accountability.
Keywords: Subjective Norms; Performance of Government Apparatus; Budget Target Clarity; Prosocial Behavior; Transparency; Accountability
The Corrosion Erossion of Ship Propeller Al 7075 Produced by Gravity Sand Casting
Authors: Rante Milka , Syahid Muhammad , Sutresman Onny 
Published: March 2020

Propeller is one of the important components of ships and boats that function as motor or boat propulsion. The mechanical properties required in propeller material are high toughness, easy to cast, and good engine capability, as well as good resistance to corrosion and erosion. One of the aluminum alloys that have been widely used in major vessels in propeller systems is the Nickel-aluminum-bronze (NAB) alloy because it has an excellent combination of mechanical properties and corrosion-erosion resistance. Another type of aluminum alloy that is widely used as a machining component is the Al 7075 T651 because it has the highest strength among other aluminum alloys. The mechanical properties of the Al 7075 T651 are directly proportional to the erosion resistance of the propeller which agrees with the pot tester porridge. The higher the value of the erosion propeller failure that occurs also increases with increasing testing rotational speed. For corrosion, a propeller with air testing media at a speed of 1000 rpm which results in significant corrosion products.
Keywords: Al 7075 T651, Slurry Pot Tester, Corrosion Erosion
Desain Model Instrumen Penyetaraan Nakhoda Kapal Untuk Jabatan Dosen Melalui Rekognisi Pembelajaran Lampau (RPL)
Authors: Priadi Antoni Arif , Cahyadi Tri , Purba Damoyanto 
Published: March 2020

Nakhoda kapal dengan kualifikasi Ahli Nautika Tingkat-II (ANT-II) merupakan profesional yang memiliki pengetahuan dan pengalaman pada level tertinggi dalam sistem operasi kapal mulai dari perencanaan, pelaksanaan, pengelolaan, menganalisis, dan evaluasi. Berdasarkan Kerangka Kualifikasi Nasional Indonesia (KKNI) membuka peluang bagi para profesional seperti Nakhoda kapal untuk setara dengan jenjang tertentumenggunakan Rekognisi Pembelajaran Lampau (RPL). Hal ini memungkinkan sebagai cara pemenuhan dosen pada pendidikan tinggi vokasi dari profesional atau industri. Penelitian deskripsi ini disajikan untuk menganalisis penyetaraan Nakhoda kapal ke dalam Kerangka Kualifikasi Nasional Indonesia melalui studi pustaka dan analisis isi. Hasil penelitian menunjukkan bahwa Nakhoda kapal dapat disetarakan dengan jenjang 8 Kerangka Kualifikasi Nasional Indonesia melalui desain instrumen penilaian yang disusun berdasarkan aspek kompetensi pengajaran dan kompetensi profesional.
Industri Kepelabuhan Dan Peran Teknologi Informasi (TI) Untuk Peningkatan Daya Saing.
Authors: Almaida Asty , Fitri Insany 
Published: March 2020

Penelitian ini bertujuan untuk mengekplorasi peran penting teknologi informasi bagi peningkatan daya saing bisnis kepelabuhan. Industri maritim khususnya industri kepelabuhan saat ini tidak lagi dipandang hanya sebagai sarana untuk pengiriman, namun juga sudah dipandang sebagai salah satu pemain penting dalam pembangunan kota, daerah dan perekonomian negara. Peran penting pelabuhan terhadap pertumbuhan ekonomi negara juga telah mendapat perhatian pemerintah dengan mencanangkan doktrin global maritime fulcrum dengan tujuan akhir menjadikan Indonesia sebagai pusat maritim dunia. Salah satu industri yang menjadi prioritas utama bagi pembangunan sektor maritim adalah teknologi informasi yang oleh beberapa penelitian dikatakan sebagai penyebab utama buruknya kinerja industri kepelabuhan di Indonesia. Beberapa penelitian membuktikan faktor terpenting yang mendukung daya saing pelabuhan-pelabuhan terbaik didunia adalah teknologi informasi. Kenyataan akan pentingnya teknologi informasi bagi industri pelabuhan dan seringkali berkontribusi secara strategis, penelitian ini memberikan implikasi bagi pengembangan teori dan praktis
EVALUASI EFISIENSI PERBANKAN DI INDONESIA BERDASARKAN KATEGORI JUMLAH MODAL INTI
Authors: Nisa Chaerani 
Published: March 2020

Penelitian ini bertujuan untuk mengukur efisiensi pada industri perbankan dengan melihat modal inti yang dimiliki oleh masing-masing bank. Sebagai acuan untuk penelitian ini digunakan Peraturan OJK Nomor 6/POJK.03/2016 tentang Kegiatan Usaha dan Jaringan Kantor Berdasarkan Modal Inti Bank. Pada aturan ini, bank dibagi menjadi empat kategori BUKU. Semakin tinggi modal inti yang dimiliki suatu bank, semakin tinggi juga peringkat BUKU. Peneliti menggunakan variabel input biaya tenaga kerja, biaya bunga dan aset tetap, sedangkan variabel output terdiri atas kredit yang diberikan, pendapatan bunga dan pendapatan non bunga. Dalam mengukur efisiensi, digunakan pendekatan non parametrik yaitu Data Envelopment Analysis (DEA). Hasil penelitian adalah pertama, bank-bank yang masuk pada kategori BUKU 4 beroperasi lebih efisien dari bank pada BUKU kecil. Namun demikian perbedaan rerata tidak signfikan sehingga memunculkan hasil penelitian kedua yaitu, pembagian BUKU tidak berpengaruh pada skor efisiensi.
PENGARUH MOTIVASI TERHADAP KEPUASAN KERJA, KOMITMEN ORGANISASI DAN KINERJA KARYAWAN PADA PT BANK SINARMAS KANTOR CABANG DENPASAR
Authors: Indrayana I Putu Dony 
Published: March 2020

Abstrak - Penelitian ini bertujuan untuk mengukur dan mengevaluasi kepuasan, kepuasan kerja, dan kinerja karyawan. Penelitian ini dilakukan di Kantor Cabang PT Bank Sinarmas Denpasar dengan seluruh populasi penelitian dan sampel karyawan yang bekerja di Kantor Cabang PT Bank Sinarmas Denpasar, yaitu 60 orang. Semua data yang diperoleh dari distribusi kuesioner yang cocok untuk digunakan, kemudian dianalisis menggunakan model yang sama dengan yang telah digunakan sebagai Partial Least Square (PLS). Hasil penelitian menunjukkan bahwa (1) motivasi positif dan signifikan terhadap kepuasan kerja, (2) motivasi positif dan signifikan terhadap komitmen organisasi, (3) motivasi positif dan signifikan terhadap kinerja karyawan, (4) kepuasan kerja positif dan signifikan yang signifikan terhadap komitmen organisasi, (5) kepuasan kerja positif dan signifikan terhadap kinerja karyawan, (6) komitmen organisasi dan signifikan terhadap kinerja karyawan, (7) loyalitas positif dan signifikan terhadap kinerja karyawan. melalui kepuasan kerja. (8) motivasi positif dan signifikan terhadap kinerja karyawan melalui komitmen organisasi.Implikasi dari penelitian ini yang dapat digunakan dengan kemampuan yang akan meningkatkan kinerja karyawan, kinerja dapat ditingkatkan dengan meningkatnya kinerja karyawan. Komitmen organisasi dapat ditingkatkan dengan mempertimbangkan komitmen terhadap kinerja karyawan yang meningkatkan kinerja karyawan. Kata kunci : motivasi, kepuasan kerja, komitmen organisasi, dan kinerja karyawan
THE IMPACTS OF FISCAL DECENTRALIZATION ON ECONOMIC GROWTH AND SOCIAL WELFARE IN MALUKU PROVINCE
Authors: Wekan Rein joseph 
Published: March 2020

The regional autonomy that taken place by government gives an unhampered chance to the autonomous region increasing the society welfare. The regional autonomy carrying out the principle of decentralization, deconcentration, and the duty of helping implicated on the equitable and balanced development growth. It was hoped this regional autonomy will give positive impact of society welfare on the region through fiscal decentralization. This study be aimed to know and to analyze the influence of fiscal decentralization degree and the special allocation fund to the welfare of the society both as directly or by the economic growth, and the influence of the economic growth to society welfare of regency/munisipality in Maluku Province. The using of the data model was panel data as combining of time series from 2010 to 2016 and the cross section data from eleven regencies/municipalities and using by regression analysis of panel data helped by the Eviews 9 program. The research yield shown that directly the fiscal decentralization degree and the special allocation fund positively influenced and significant to society welfare and indirectly the effect of fiscal decentralization degree and the special allocation fund can be mediated by the economic growth, and was had a positive and significant influenced to the community welfare. Keywords: degree of fiscal decentralization, special allocation funds, economic growth, community welfare.
PENGARUH PROFESIONALISME DAN INTENSITAS MORAL AUDITOR TERHADAP INTENSI MELAKUKAN WHISTLEBLOWING PADA KANTOR AKUNTAN PUBLIK MAKASSAR
Authors: Nur Sri Wahyuni 
Published: March 2020

Penelitian ini bertujuan untuk mengetahui bagaimana profesionalisme auditor dan intensitas moral auditor serta pengaruhnya terhadap intensi melakukan whistleblowing pada Kantor Akuntan Publik (KAP) di Makassar. Fokus penelitian pada perilaku profesionalisme dan moral Auditor dalam memeriksa laporan keuangan dan menyatakan pendapat tentang kewajaran dalam semua hal yang material, posisi keuangan, hasil usaha, perubahan ekuitas dan arus kas sesuai dengan prinsip akuntansi. Jenis penelitian ini adalah deskriptif kuantitatif. Data yang digunakan dalam penelitian ini adalah data primer berupa angket atau kuisioner yang dibagikan kepada 10 Auditor sebagai responden. Kuisioner digunakan untuk mengukur tingkat profesionalisme dan intensitas moral auditor yang di uji validitas dan reliabilitas. Metode analisis yang digunakan adalah analisis regresi berganda dengan menggunakan SPSS. Hasil penelitian menunjukkan bahwa kuisioner yang dibagikan kepada 10 responden valid dan reliabel. Hasil uji analisis regresi berganda menunjukkan bahwa tingkat profesionalisme dan intensitas moral auditor berpengaruh terhadap intensi melakukan whistleblowing dimana semakin tinggi profesionalisme dan intensitas moral seorang auditor maka semakin tinggi pula intensi melakukan whistleblowing.Kata kunci : Profesionalisme, Intensitas Moral, Whistleblowing, Auditor
PENGARUH GAYA KEPEMIMPINAN DAN MOTIVASI TERHADAP KINERJA KARYAWAN DENGAN KEPRIBADIAN SEBAGAI VARIABEL MODERATING (STUDI DI PT. MARGAMAS INDAH DEVELOPMENT MAKASSAR)
Authors: Anasthasia Novin Christy , Muis Mahlia , - Wahda 
Published: March 2020

This research aims to determine the effect of leadership style and motivation variables on employees’ performance with personality as moderating variable at PT. Margamas Indah Development (MID) of Makasasar. This research was a descriptive quantitative study. The populations were employees at PT. MID of Makassar. The sample consisted of 30 employees working at PT. MID of Makassar. The methods of data collection were questionnaire, interview, observation, and documentation and the data were analyzed using Partial Least Square (PLS). The results of the research indicate that leadership style has a positive and significant effect o employees’ performance. Personality can moderate (weaken) the ffect of leadership style on employees’ performance, and it can also moderate (strengthen) the effect of motivation on employees’ performance. Keywords: leadership style, motivation, employees’ performance, personality.