bluuebunny/crossref_metadata_2025_split huggingface dataset:
Pengaruh Profitabilitas, Leverage, dan Kepemilikan Manajemen pada Pengungkapan CSR dengan Ukuran Perusahaan sebagai Variabel Kontrol
Authors: Ariswari Putu Mira Ayu , Eka Damayanthi I Gst Ayu 
Published: March 2020

The form of the company's responsibility for its environment is by disclosing CSR. Disclosure of CSR is required by law but there are still companies that do not disclose CSR. The purpose of this study was to determine the effect of profitability, leverage, and management ownership on CSR disclosure with company size as a control variable. The number of samples is 48 observations using the nonprobability sampling method. The data collection method used is a nonparticipant observation method. The data analysis technique is multiple linear regression analysis. This study concludes that profitability and management ownership have a positive and significant effect. Meanwhile, leverage does not have aeffect on disclosure of CSR. The results of this study form the basis for management in increasing CSR disclosure for the sustainability of the company.
Keywords : Profitability; Leverage; Management Ownership; Disclosure Of Corporate Social Responsibility.
Job Insecurity Sebagai Variabel Pemoderasi dalam Hubungan Ketidakpastian Lingkungan Pada Kinerja Pegawai Inspektorat Provinsi Bali
Authors: Chitra Anandari Pemayun Tjokorda Istri , Andika Pradnyana Wistawan I Made 
Published: March 2020

The purpose of this study was to determine the effect of environmental uncertainty on employee performance and knowing job insecurity can strengthen the relationship between uncertainty over the performance of employees of the Inspectorate of Bali ProvinceSampling in this study using purposive sampling technique. The analysis technique used is multiple linear regression. The results showed that environmental uncertainty had no effect on employee performance, job insecurity had a negative and significant effect on employee performance, and moderating insecurity jobs strengthened the influence of environmental uncertainty on employee performance. The Inspectorate Staff of the Province of Bali is good enough in carrying out their duties, so that environmental uncertainty does not affect performance. But the Inspectorate inspector should provide motivation to grow the confidence of his employees and continue to improve teamwork in finding the latest information to make decisions and realize good governance.
Keywords : Employee Performance; Environmental Uncertainty; Job Insecurity.
Pengaruh Kemampuan Teknik Pemakai pada Kinerja Individual dengan Efektivitas Sistem Informasi Akuntansi Sebagai Variabel Pemoderasi
Authors: Bagus Acintiawan I Kadek , Putra Astika Ida Bagus 
Published: March 2020

In order for the implementation of SIA to run effectively it requires a high level of user engineering capability which can certainly improve the individual performance of these users. This study uses an associative quantitative method. The data analysis technique used in this study is the analysis of Moderated Regression Analysis (MRA). The results of this study indicate that user technical abilities have a positive influence on individual performance in Savings and Loan Cooperatives in Badung Regency and the effectiveness of the Accounting Information System moderates the influence of user technical abilities on individual performance in Savings and Credit Cooperatives in Badung Regency. The implication in this study is that the higher the ability of the user technique, the higher the individual performance and the better the ability of the user technique will increase the effectiveness of the Accounting Information System so that individual performance will increase.
Keywords : Accounting Information Systems; User Technical Capabilities; Individual Performance.
The Effect of CSR Disclosure On Firm Risk In Mining Companies Listed On IDX
Authors: Thanaya Sayu Aryantini , Widanaputra A.A.G.P. 
Published: March 2020

This research aims to obtain empirical evidence on the effect of corporate social responsibility disclosure on firm risk. This research was conducted on mining companies listed on Indonesia Stock Exchange in 2015-2017. The sample determination method is purposive sampling, with 109 observations. The data analysis technique used is simple linear regression analysis. Based on the research results, it is known that corporate social responsibility disclosure has a negative effect on firm risk. This means that the more CSR disclosure of a company, the lower the firm risk. The implications of the research results supports the signaling theory, stakeholder theory, and legitimacy theory, where risk management efforts are done by sending positive signals through the disclosure of CSR information, to gain the support and trust from the company's stakeholders, and increase the organization's legitimacy. On the other hand, this research provides additional information for all company stakeholders in making decisions.
Keywords : CSR Disclosure; Firm Risk; Mining.
Persepsi Mahasiswa Akuntansi Atas Perilaku Akuntan Publik Dipengaruhi oleh Pengetahuan, Sensitivitas Etis, Idealisme, dan Religiusitas
Authors: Prabandari Kadek Putri , Eka Damayanthi I Gst Ayu 
Published: March 2020

The purpose of this study was to determine the effect of knowledge, ethical sensitivity, idealism, and religiosity on the perceptions of accounting students on the ethical behavior of public accountants in students in the Faculty of Economics and Business at Udayana University. The sample used amounted to 60 people with multiple linear regression analysis techniques. The results show that knowledge has a positive and significant effect on the ethical perceptions of Udayana University accounting students for the ethical behavior of public accountants. Ethical sensitivity has a positive and significant effect on ethical perceptions of Udayana University accounting students for ethical behavior of public accountants. Idealism has a positive and significant effect on the ethical perception of Udayana University accounting students for ethical behavior of public accountants. Religiosity has a positive and significant effect on the ethical perception of Udayana University accounting students for ethical behavior of public accountants.
Keywords : Knowledge; Ethical Sensitivity; Public Accounting; Idealism; Perception.
Pengaruh Kualitas Pelayanan, Religiusitas, dan Norma Subjektif Terhadap Kepatuhan WPOP pada KPP Pratama Tabanan
Authors: Karmanata A.A. Gede Rai , Setiawan Putu Ery 
Published: March 2020

This study aims to determine the effect of service quality, religiosity, and subjective norms on individual taxpayer compliance at the Tabanan Primary Tax Office. The sample in this study was obtained based on the calculation of the Slovin formula, so as to obtain as many as 100 samples of WPOP registered as Individual Taxpayers at the Tabanan Primary Tax Office. The analysis technique used in this study is multiple linear regression. The results of this study indicate that good service quality, strong religiosity, and high subjective norms significantly influence individual taxpayer compliance registered at the Tabanan Primary Tax Office. This research can be used as a motivation for the Tabanan Pratama Tax Office to be able to maintain good service quality for satisfaction and comfort of taxpayers to carry out their tax obligations.
Keywords : Service Quality; Religiosity; Subjective Norms; WPOP Compliance.
Moral Reasoning dan Skeptisisme Profesional Memoderasi Pengaruh Independensi Terhadap Kualitas Audit
Authors: Rahayuningsih Endang Retno , Widhiyani Ni Luh Sari 
Published: March 2020

The purpose of this study is to determine the ability of moral reasoning and professional skepticism to moderate the influence of independence on audit quality at PT. Bank Sinar Mas MSIG Bali Province. This research was conducted in eight offices of PT. Bank Sinar Mas MSIG found in the Bali Region by using 40 internal auditors as a sample using the census method. Data collection is done by distributing questionnaires and tested through the Moderated Regression Analysis (MRA) technique. Based on the results of the analysis, the independence variable has a positive effect on audit quality. Moral reasoning strengthens the effect of independence on audit quality. Professional skepticism reinforces the influence of independence on audit quality.
Keywords : Independence; Moral Reasoning; Professional Skepticism; Audit Quality.
Pengaruh Ukuran Pemda, Leverage dan Kinerja Keuangan terhadap IFR pada Pemda dengan Dimoderasi Opini Audit
Authors: Nufus Shanti Rahayu Hayathun , Herwanti Titiek , Santoso Budi 
Published: March 2020

This study aims to provide empirically the effect of size, leverage, and financial performance on Internet Financtal Reporting (IFR) and the influence of audit opinion in relations between size, leverage and financial performance on IFR in local governments in Indonesia. Population in this research is all District and City in Indonesia. Samples were taken by purposive sampling, 203 local governments was obtained. The results show that size and financial performance has a positive and significant effect on IFR, leverage has a positive but not significant effect on IFR. Audit opinion has a positive but not significant effect to the relationship between size with the IFR, audit opinion has a negative but not significant effect on the relationship between leverage and financial performance with the IFR.
Keywords : Internet Financtal Reporting, Government Size, Leverage, Financial Performance, Audit Opinion.
Analisis Reaksi Pasar Atas Pengumuman Peringkat Kinerja Perusahaan Dalam Pengelolaan Lingkungan Hidup
Authors: Trinadewi Komang Winda , Wirawan Yasa Gerianta 
Published: March 2020

This study aims to determine the market reaction to the PROPER announcement event and whether there are differences in market reactions between good ratings and poor PROPER ratings. This research is an event study with a window of events for 5 days. The study was conducted on PROPER participating companies listed on the Indonesia Stock Exchange from 2015 to 2017. The number of samples that met the criteria were 39 companies. PROPER announcements are measured using abnormal returns. The analysis technique used is the one sample t-test and the independent t-test. The test results show that the PROPER announcement was reacted negatively by the capital market, and there was no difference in market reaction between good ratings and bad ratings.
Keywords : Event Study; Abnormal Return; Environmental Performance; PROPER.
Analisis Faktor yang Memengaruhi Niat Penggunaan Sistem Informasi Akuntansi
Authors: Kristiyanthi Anak Agung Dwi , Dharmadiaksa Ida Bagus 
Published: March 2020

Bank BPD Bali also play a role in driving the regional economy, especially in the Province of Bali by supporting development funding in the regions, including the service of Micro, Small and Medium Enterprises. However, there are several obstacles in implementing the system including limited time in completing work, the complexity of the latest system features so that employees are less controlled and experience is still inadequate. The number of samples in this study were 51 people. This study found that personalization and alternative attractiveness had a positive effect on perceived usefulness, alternative attractiveness had a positive effect on perceived ease of use, personalization had no effect on perceived ease of use and system user experience had no effect on both. Then the perception of usefulness has a positive effect on the intention to keep using, but does not affect the perception of ease of use.
Keywords : Personalization; Alternative Attractiveness; System User Experience; SIA.
Hubungan Antara Perilaku Wajib Pajak dan Kebijakan Pajak Berdasarkan Sudut Pandang Behavioral Accounting
Authors: Widyaningtyas Nina Septika 
Published: March 2020

Penelitian ini bertujuan untuk mengkaji dan mendeksripsikan hubungan antara perilaku wajib pajak dan kebijakan pajak berdasarkan sudut pandang behavioral accounting. Pendekatan penelitian yang digunakan adalah pendekatan kualitatif dengan menggunakan data sekunder yang dikumpulkan dari menggunakan studi literatur. Analisis data menggunakan teknik kualitatif dengan cara melakukan telaah data penelitian, melakukan interpretasi dan menarik kesimpulan. Hasil penelitian menyatakan faktor yang mempengaruhi perilaku patuh wajib pajak dapat dibagi menjadi dua, yaitu faktor internal dan eksternal. Faktor internal adalah faktor yang berasal dari dalam diri wajib pajak, yang dapat berupa kepercayaan wajib pajak terhadap pemerintah dan hukum dan pengetahuan wajib pajak terhadap regulasi perpajakan. Faktor eksternal adalah faktor yang berasal dari luar diri wajib pajak, yang dapat berupa adanya penegakan sanksi pajak yang adil dan jelas dan pelaksanaan sosialisasi perpajakan oleh otoritas pajak. Hasil penelitian juga menyatakan bahwa peningkatan kepatuhan wajib pajak perlu menjadi sasaran dari kebijakan pajak pemerintah agar penerimaan pajak negara optimal.
Kata Kunci : Perilaku Wajib Pajak, Kebijakan Pajak, Behavioral Accounting
Pengungkapan Corporate Social Responsibility Sebagai Pemoderasi Pengaruh Leverage dan Kepemilikan Manajerial Pada Nilai Perusahaan
Authors: Shinta Vidarani Ida Ayu Gde , Nyoman Budiasih I Gusti Ayu 
Published: March 2020

ABSTRACT
This study aims to determine and obtain empirical evidence about the effect of leverage and managerial ownership on firm value by disclosing corporate social responsibility as a moderating factor. This research was conducted on mining companies listed on the Indonesia Stock Exchange in 2014-2018. The research sample was selected using the nonprobability sampling method with a purposive sampling technique and obtained 13 mining companies, so the number of observations in the study was 65 observations over 5 years. Data analysis techniques used is Moderated Regression Analysis (MRA). Based on the results of the study, it shows that disclosure of corporate social responsibility as a moderating variable weakens the influence of leverage on firm value, disclosure of corporate social responsibility as a moderating variable that strengthens the effect of managerial ownership on firm value.

Keywords :

Csr disclosure, leverage, managerial ownership, firm value
Pengaruh Sosialisasi Terhadap Tax Amnesty Dengan Risiko Offshore Investment dan Kemudahan Prosedur Sebagai Pemoderasi
Authors: Nanda A.A. Istri Syania Vihira , Noviari Naniek 
Published: March 2020

This reaserch aims to obtain empirical evidence of the effect of taxation socialization on tax amnesty as well as moderation of ease of procedures and the risk of offshore investment on the effect of tax socialization on tax amnesty. This research was conducted on taxpayers registered at the North Badung Primary Tax Service Office with a convenience sampling method. The analysis technique used is binary logistic regression with moderating regression analysis (MRA). Based on the results of this study indicate that taxation socialization has a significant positive effect on tax amnesty which means the higher the taxation socialization, the higher the tax amnesty participation. The interaction between ease of procedure and taxation socialization has a significant positive effect, which means that ease of procedure is able to strengthen the relationship between taxation socialization and tax amnesty. The interaction of offshore investment risks has a positive but not significant effect on tax amnesty which means that offshore investment risks are not able to strengthen the relationship of tax socialization to tax amnesty.
Keywords: Tax Amnesty; Ease of Procedure; Offshore Investment Risk.
Etika Profesi Auditor dalam Nilai Budaya Tri Hita Karana
Authors: Rakhmawati Aida 
Published: March 2020

Researcher tries to describe the ethical values ??of profession and accounting code of ethics of an auditor from the perspective of Tri Hita Karana. Tri Hita Karana used as the paradigm while literature and ethics of profession of auditors as author’s insight, Tri Hita Karana paired with prevailing code of ethics; AAOIFI, AICPA, and IAI. In conclusion, culture is important for character builder and human nature, it makes possibilities to open communication across religious and culture, creating cooperative communities, empowering people, eliminating gap between races and groups, and change the perception material things as the sole purpose of working.
Keywords: Ethics; Auditor; Tri Hita Karana.
Efektivitas SIPKD, Gaya Kepemimpinan, dan Lingkungan Kerja Pada Kinerja Karyawan Dinas Pariwisata Provinsi Bali
Authors: Brawijaya I Gusti Agung , Yenni Latrini Made 
Published: March 2020

Employee Performance plays an important role in the success of an organization. An organization expects employees to complete tasks in a timely, accurate, and reliable manner. One form of government in improving the performance of its employees is the application of SIPKD. This research was conducted at the Bali Provincial Tourism Office. The purpose of this research is to find out how much effectiveness SIPKD, leadership style, and work environment have on employee performance. The sample selection method in this study uses the saturated sample (census) technique. The number of samples in this study were 40 people. The results of this study indicate that the effectiveness of SIPKD has no significant effect on employee performance. While the leadership style and work environment have a positive and significant influence on the performance of the employees of the Bali Provincial Tourism Office.
Keywords: Effectiveness of SIPKD; Leadership Style; Work Environment.
A rare case of H1N1 pdm09 infection with acute cerebellar syndrome – a case report
Authors: Ejaz Taymmia , Ahmed Jamal , Malik Mahmood , Jamal Yousaf 
Published: March 2020

Background:
Influenza A H1N1 pdm09-associated neurological complications are rare, particularly in adults. This case report highlights one of the uncommon presentations associated with H1N1 pdm09 infection.

Case presentation:
We present the case of a 38-year-old male who was admitted to the hospital primarily with respiratory manifestations and developed acute cerebellar ataxia during hospital stay, causing a diagnostic dilemma, as his cerebrospinal fluid analysis and magnetic resonance imaging brain were unremarkable. Throat swab real-time reverse transcriptase polymerase chain reaction (rRT-PCR) turned out positive for influenza A (H1N1) pdm09 virus strain and a nontypeable influenza A strain. He showed the resolution of cerebellar signs and a remarkable recovery on oseltamivir therapy. Based on the acute onset, positive RT-PCR and recovery on antiviral, a diagnosis of H1N1-associated cerebellitis was made.

Conclusion:
This report highlights an extremely rare complication of influenza infection with only five reported cases in adults and case series in children. Vigilance and a high index of suspicion for patients presenting with rapid onset neurological deterioration during pandemics and seasonal epidemics can prevent devastating sequelae.
Capstone courses across disciplines: an exploratory study of a pedagogical genre
Authors: Renon Flavia 
Published: March 2020

No ensino superior, cursos Capstone são definidos como Práticas de Alto Impacto. No entanto, no contexto educacional Canadense atual, pouco se sabe sobre sua natureza, propósito e aplicação. Este estudo examina como instrutores de práticas de alto impacto organizam e comunicam seu entendimento das funções e propósitos de tais práticas ao longo do currículo do curso. Ao usar o procedimento de análise de gênero de movimentos retóricos e passos (SWALES, 1990), do Inglês para Fins Específicos (ESP), este estudo investiga as categorias comunicativas, ou “movimentos”, e características léxico-gramaticais que distinguem o currículo de práticas de alto impacto de outras práticas.
Impact of ZnO Atomic Ratio on Structural, Morphological and Some Optical Properties of (SnO2)1-x (ZnO)x Thin Films
Authors: Khudair Donia Yas , Al Ansari Ramiz Ahmed , Tameem Mervat K. , Mohammed Ghuson H. , Aadim Kadhim A. 
Published: March 2020

In this work, SnO2 and (SnO2)1-x(ZnO)x composite thin films with different ZnO atomic ratios (x=0, 5, 10, 15 and 20%) were prepared by pulsed laser deposition technique on clean glass substrates at room temperature without any treatment. The deposited thin films were characterized by x-ray diffraction atomic force microscope and UV-visible spectrophotometer to study the effect of the ZnO atomic ratio on their structural, morphological and optical properties. It was found that the crystallinety and the crystalline size vary according to ZnO atomic ratio. The surface appeared as longitudinal structures which was convert to spherical shapes with increasing ZnO atomic ratio. The optical transmission and energy gap increased with increasing ZnO atomic ratio.
Influence of Magnetic Field on Silver Nanoparticles Synthesized by Laser Ablation
Authors: Abbas Zahraa Marid , Adnan Qusay 
Published: March 2020

Laser ablation of a silver target immersed in distilled water using Nd:YAG laser with a fundamental wavelength of 1064nm was carried out to fabricate silver nanoparticles (Ag NPs) with different laser energy in the presence and absence of magnetic field. UV-Visible spectrum showed that the nanoparticles are almost spherical in shape. The number of Ag NPs increased by increasing laser energy while their particle size was reduced by increasing laser energy without magnetic field. In the presence of magnetic field, the size of Ag NPs increased slightly by increasing laser energy. According to AFM results, the presence of magnetic field did not affect the average diameter of Ag NPs. The presence of a magnetic field causes a change in grain size of Ag NPs with increasing laser energy. While XRD data illustrated that the magnetic field causes an increase in the crystallite size of Ag NPs.
Assessment of Soil Pollution in the Ishaqi Project Area- Salah Al-Dean Governorate, Iraq
Authors: Al-Dabbas Moutaz A. , Abdullah Marwa A. 
Published: March 2020

Ten soil samples were collected from Ishaqi project area, Salah Al-Dean Governorate, and analysed for chemical elements (Fe2O3, Al2O3, CaO, K2O Na2O, Co, Zn, Cu, and Pb) to detect the pollution in the study soil using the indices of geo-accumulation (I-geo), contamination factor (CF), and pollution load index (PLI), The results of I-geo indicate that the soil of Ishaqi project area is unpolluted with Pb, Co and slightly polluted with Zn and Cu. The results of CF for Zn, Cu, and Co showed class 2 of moderate contamination and class 1 of low contamination in some samples while those for Pb demonstrated class 1 â€“of low contamination. The Pollution Load Index (PLI) values for Co, Zn, Cu, and Pb showed class 2 of local pollution.
Anne With An E: história da educação em série
Authors: Gomes da Silva Marcelo , Silva Guimarães Rafael Henrique da 
Published: March 2020

Este trabalho visa analisar o papel educativo da série Anne with an E por via dos enfrentamentos que surgem na vida de sua personagem principal, “Anne”. Para tanto, a operação metodológica se deu a partir da análise dos discursos abordados nos episódios retratados na série. Acreditamos que o seu alcance extrapola o campo do entretenimento, funcionando, também, como um recurso educacional por trazer problemáticas que envolvem discussões sociais abordadas na atualidade, bem como pelo alcance cognitivo afetivo (ALBUQUERQUE JR, 2016) que a produção cinematográfico-televisiva pode proporcionar. A própria trajetória da personagem – da infância à adolescência – nos remete a um universo de aprendizados, explícito no processo de amadurecimento e descobertas, que podem se tornar temáticas de trabalho em sala de aula, à luz da História da Educação. Entrelaçados a isso, insurge um contexto de enfrentamentos, elucidado nas figuras de diferentes personagens que vão surgindo ao longo da narrativa, que enfrentam questões em torno da sexualidade, de questões étnico-raciais, além da discussão de gênero, um debate central na história de Anne with an E.