bluuebunny/crossref_metadata_2025_split huggingface dataset:
Intensitas Aktiva Tetap, Kompensasi Eksekutif, Kepemilikan Institusional dan Tax Avoidance
Authors: Sarasmita Luh Pringgita Tami , Ratnadi Ni Made Dwi 
Published: December 2021

This study aims to obtain empirical evidence regardingthe effect of fixed asset intensity, excecutive compensation, and institusional ownership on tax avoidance in the Mining Sector Manufactur contained on the Stock Exchange in the 2016-2019. The sample was determained using the nonprobability sampling method with a purposive sampling technique, obtained as many as 55 companies with 4 of observation in order to obtain 220 data observations. Data analysis techniques using the Multiple Liniear Regression test. The sampling method used is purposive sampling. Data analysis techniques using the Multiple Linear Regression test. The results of this study indicate that the intensity of fixed assets and institutional ownership has a negative effect on tax avoidance. This means that the higher the intensity of the company's fixed assets and the greater the company's institutional ownership causes the lower level of tax avoidance. Executive compensation has a positive effect on tax avoidance. This means that the higher the compensation given to the executive, the higher the level of tax avoidance.
Keywords: Fixed Asset Intensity; Excecutive Compensation; Institusional Ownership; Tax Avoidance.
Determinan Perilaku Pengelolaan Keuangan pada UMKM di Kabupaten Kediri
Authors: Larasaty Faradila , Makaryanawati Makaryanawati , Furqorina Rizka 
Published: December 2021

This study aims to determine the effect of financial knowledge, financial planning and self-control on MSME's financial management behavior. The sampling technique in this study uses convenience sampling method. Data collected using questionnaire. This research used a quantitative approach and the analytical method used multiple linear regression. The results of this study are financial knowledge and financial planning have a positive effect on MSME's financial management behavior. Self control has no significant effect on the financial management behavior of SMEs. Based on the results of the study, the average respondent has good financial knowledge and has carried out financial planning well so there is good financial management behavior.
Keywords: Financial Knowledge; Financial Planning; Self Control; MSME`s Financial Management.
Good Governance, Kompetensi SDM, Budaya Organisasi dan Kinerja Pengelolaan Dana Desa
Authors: Ariani Ayu , Gayatri Gayatri 
Published: December 2021

The high demand for accountability in the management of village funds which must be the top priority of the village government is a phenomenon that usually occurs within the scope of village government. Village government does not only demand capability and professionalism but for now emphasizes the realization of a government that is free from corruption, collusion and nepotism (KKN). The purpose of this study was to determine the effect of good governance, human resource competence, and organizational culture on the performance of village fund management in Mengwi District. This study used 75 samples. In collecting data, researchers used a questionnaire method that was distributed directly to respondents. The data analysis technique used is Multiple Linear Regression Analysis. The results showed that Good governance, Human Resource Competence, and Organizational Culture had a significant positive effect on the Performance of Village Fund Management in Mengwi District.
Keywords: Good Governance; Competency; Culture; Performance.
Pengaruh Tingkat Percaya Diri CEO terhadap Risiko Penurunan Harga Saham dengan Efisiensi Investasi sebagai Mediasi
Authors: Yusuf Nila Hiliyah 
Published: December 2021

CEO has a role to make investment decisions. Age, education and work experience are factors can effect the CEO's confidence level to making decisions. When the investment decisions biased and risk lowering the company's performance, there will be a CEO's decision to delay bad information. Long delays bad information will increase stock price crash risk on future. Therefore, the purpose of this study is to examine the effect of the CEO's confidence level on future stock price crash risk with investment efficiency as a mediation. The manufacturing sector is used as the object of research with 98 companies as research samples with a research period from 2011-2019. Path analysis was used as an analytical technique and Sobel test as a measure of mediation. The results of this study prove that investment efficiency is able to mediate the effect of CEO's confidence level on future stock price crash risk.
Keywords: CEO's Confidence Level; Investment Efficiency; Future Stock Price Decrease Risk.
Kinerja Keuangan Memediasi Pengaruh Modal Intelektual dan Struktur Modal pada Nilai Perusahaan di Masa Pandemi Covid-19
Authors: Meliani Luh Ayu , Ariyanto Dodik 
Published: December 2021

This study examines the effect of intellectual capital and capital structure on firm value with financial performance as a mediating variable. The sample was selected by purposive sampling technique. Data were analyzed using path analysis. The results of the analysis show that intellectual capital has no effect on financial performance, but has a positive effect on firm value. Capital structure has a positive effect on financial performance, but has no effect on firm value. Financial performance has a negative effect on firm value. The relationship between capital structure and firm value is successfully mediated by financial performance, however, financial performance does not mediate the relationship between intellectual capital and firm value. This research has implications for those who need information about company value in pharmaceutical sub-sector companies by considering the factors that influence it, especially during the Covid 19 pandemic.
Keywords: Intellectual Capital; Capital Structure; Firm Value; Financial Performance.
Corporate Social Responsibility dan Kinerja Keuangan dengan Ukuran Perusahaan sebagai Variabel Moderasi
Authors: Drianita Alifia Nur , Hasibuan Henny Triyana 
Published: December 2021

For a company that is increasingly developing, the level of exploitation of natural resources and its social community will certainly be higher and uncontrollable, therefore there is awareness from the company to implement corporate social responsibility (CSR). This study aims to determine the effect of CSR on financial performance with company size as a moderating variable. This research was conducted in mining sector companies listed on the IDX for the 2017-2019 period. The sampling method used was non-probability sampling with purposive sampling technique, where the results were a sample of 22 companies. Moderated regression analysis was used to analyze the data of this study. The results showed that CSR has a significant positive effect on financial performance, and company size can moderate the effect of CSR on financial performance.
Keywords: Corporate Social Responsibility; Financial Performence; Company Size.
Reaksi Pasar atas Pengumuman Pemecahan Saham pada Perusahaan yang Terdaftar di Bursa Efek Indonesia
Authors: Dewanata Ngakan Putu Wahyu Pandu , Wirajaya I Gde Ary 
Published: December 2021

This study aims to examine the market reaction caused by the announcement of the stock split. The population used in this study amounted to 67 companies. The method used in sampling using saturated samples, using the entire company that did the stock split. The data obtained is secondary data consisting of stock prices, IHSG, and stock trading volume. In analyzing the data, this study used the One-Sample T-Test and Paired Sample T-Test. The results showed that there was a market reaction to the announcement of a stock split as indicated by an abnormal return, there was a market reaction to the announcement of a stock split as indicated by the volume of stock trading, there is no difference in markets reaction before and after the announcement of the stock split.
Keywords: Stock Split; Abnormal Return; Stock Liquidity.
Analisis Faktor-Faktor yang Berpengaruh pada Belanja Bidang Pelaksanaan Pembangunan Desa
Authors: Pratama I Gede Aditya Adhe , Wiratmaja I Dewa Nyoman 
Published: December 2021

This study aims to examine the effect of Village Original Income, Village Funds, Regional Tax and Levy Revenue Sharing, Village Fund Allocation, and Special Financial Assistance on Expenditures for the Implementation of Village Development. This research data was collected using the saturated sample method, the entire population which includes the financial statements of 133 villages in Tabanan Regency from 2017 to 2019 was used as a research sample, so the research sample amounted to 399. The data collection method was carried out by the documentation method, with the analytical technique used was the Multiple Linear Analysis. The results of this study stated that village funds, regional tax and levy revenue sharing, and special financial assistance had an effect on expenditures for the implementation of village development, while village original income and allocation of village funds had no effect on expenditures for the implementation of village development.
Keywords: Village Original Income; Village Fund; Regional Tax and Retribution Sharing; Village Fund Allocation; Special Financial Assistance.
Penerapan Model UTAUT 2 untuk Menjelaskan Minat dan Perilaku Penggunaan Mobile Banking
Authors: Nopiani Ni Kadek Rahayu , Putra I Made Pande Dwiana 
Published: December 2021

The purpose of this study was to determine the factors that influence the interest and behavior of using mobile banking by applying the UTAUT2 model. The variables used in this study are performance expectations, business expectations, socio-cultural factors, facilitating conditions, hedonic motivation, price values and habits. This research was conducted in Badung Regency. Determination of the sample is done by accidental sampling technique. Data was collected by distributing online questionnaires. The analysis technique used is multiple linear regression. This study shows that interest in using mobile banking is influenced by performance expectations, socio-cultural factors, hedonic motivation and price values. The results of this study also indicate that the behavior of using mobile banking is influenced by conditions that facilitate, habits and interest in use.
Keywords: UTAUT2; Interest in using Mobile banking; Mobile banking Usage Behavior.
Persepsi Kesiapan Mahasiswa Akuntansi dalam Menghadapi Tantangan di Era Revolusi Industri 4.0
Authors: Pradnyani Ni Luh Putu Norma Dewi Abdi , Pramitari I Gusti Ayu Astri , Abdi I Nyoman 
Published: December 2021

This research examines the influence of accounting understanding, soft skills, information technology knowledge on the readiness of accountants in facing the challenges of the industrial revolution era 4.0. This study uses primary data in the form of questionnaires that contain statements related to research, data collection using purposive sampling techniques that are sampling with certain criteria. The sample in this study is the final semester students majoring in accounting of Bali State Polytechnic. The number of samples in this study was 137 samples. The questionnaire deployment data is statistically analyzed using the SPSS program with multiple linear regression methods, classical assumption tests, T and F tests, and coefficients of determination. The test results showed a significant positive influence between accounting understanding, soft skills, and information technology knowledge on readiness to face the challenges of the industrial revolution era 4.0.
Keywords: Accounting Understanding; Soft skills; IT Comprehension; Industry 4.0.
Profitabilitas sebagai Pemoderasi Pengaruh Pertumbuhan Perusahaan pada Nilai Perusahaan
Authors: Dharmayusa Dewa Putu , Suaryana I Gusti Ngurah Agung 
Published: December 2021

This study aims to prove empirically the effect of companies growth to companies value with profitability as moderating. This study done at manufacturing companies in consumer goods sector that listed on the IDX. Sample were selected using with non-probability sampling method with purposive sampling technique. Total observation on this study is 60 observations for period 2015-2017. Analysis technique that used is Moderated Regression Analysis (MRA). The result of this study show companies growth and profitability doesn’t affect companies value. Profitability didn’t capable to moderating companies growth in affecting companies value.
Keywords: Companies Value; Companies Growth; Profitability.
Analisis Faktor-Faktor yang Mempengaruhi Kinerja Keuangan Lembaga Perkreditan Desa di Kabupaten Badung
Authors: Nareswari Anak Agung Sagung Indah , Budiartha I Ketut 
Published: December 2021

Financial institutions have an important role in improving the country's economy, one of which is the LPD. This study aims to analyze the factors that affect the financial performance of LPDs in Badung Regency. The number of samples taken was 87 LPDs in Badung Regency with a probability sampling method. The data collection method used was a survey method by distributing questionnaires. The analysis technique used is multiple linear regression. The results of this study indicate that the principles of good governance, namely transparency, accountability, responsibility, independence, fairness and competence of human resources consisting of knowledge, skills, and attitudes have a positive effect on financial performance. The results of this study are expected to be able to provide additional information for parties who have a direct role in improving financial performance to carry out their duties properly so that they will be able to produce quality financial performance.
Keywords: Financial Performance; Good Governance Principles; Human Resources Competence.
Tarif Pajak, Sunset Clause, Peredaran Bruto, Kemanfaatan NPWP dan Kepatuhan Wajib Pajak
Authors: Pradnyani Desak Kade Bunga Ayu , Noviari Naniek 
Published: December 2021

MSME taxpayer compliance is still low, especially the compliance of taxpayers registered at the Tabanan Pratama Tax Service Office 2015-2020. This is reflected in the number of taxpayers who submit annual tax returns that are not proportional to the number of registered taxpayers. The purpose of this study was to examine the effect of tax rates, sunset clause, gross circulation, and the benefits of Taxpayer Identification Numbers (TIN) on MSME taxpayer compliance. The number of samples used was 100 using accidental sampling. Data collection was carried out through interviews and questionnaires. The analysis technique used in this research is multiple linear regression analysis. The results showed that the tax rate, sunset clause, gross circulation, and TIN benefits had a positive effect on MSME taxpayer compliance.
Keywords: Tax Rates; Sunset Clause; Gross Circulation; TIN Benefits; Taxpayer Compliance.
Moderasi Perbedaan Opini terhadap Faktor-Faktor Kinerja Harga Saham pada Perusahaan Sektor Pariwisata Saat Pandemi Covid-19
Authors: Damayanthi I Gst Ayu Eka , Merkusiwati Ni Ketut Lely Aryani 
Published: December 2021

An uncertain and crisis-prone economy has an impact on the capital market in Indonesia. This study aims to analyze the effect of profitability, leverage , liquidity and differences of opinion on stock price performance and the role of investors' differences of opinion in moderating the effect of profitability, leverage , and liquidity on stock price performance. The population in this study is the tourism sector companies listed on the Indonesia Stock Exchange. The number of research observations was 136 observations. Data analysis used moderated regression analysis. The results of the study of profitability and leverage have a positive effect on stock returns . Leverage which has no significant effect on stock returns . The results of this study also do not prove that differences in investor opinions moderate the effect of profitability, leverage , liquidity on stock price performance, possibly because tourism sector companies are not very favored by investors so that stock prices do not move much during the Covid-19 pandemic.
Keywords: Profitability; Leverage; Liquidity; Stock Price Performance.
Profitabilitas, Kecukupan Modal, Leverage dan Nilai Perusahaan dengan Pengungkapan Islamic Social Reporting sebagai Variabel Moderating
Authors: Tunjungsari Septi , Irkhami Nafis 
Published: December 2021

The purpose of this study was to determine the effect of profitability, capital adequacy, and leverage on firm value with Islamic Social Reporting (ISR) as a moderating variable. The population of this research data is BUS in Indonesia for the period 2014-2019. The sampling method is purposive sampling, which uses several criteria so that there are 11 BUS as the research sample. The data were processed using multiple linear regression with the help of Eviews 10. The results showed that ROA had a significant positive effect on firm value, while ROE had a significant negative effect on firm value. CAR and leverage have no significant effect on firm value. ISR is not able to moderate CAR and leverage to firm value, while ROA and ROE are able to moderate ISR to firm value.
Keywords: Profitability; ROA; ROE; CAR; Leverage; ISR.
Penerapan Good University Governance terhadap Kepuasan Mahasiswa dengan Excellent Service sebagai Variabel Moderasi
Authors: Putrika Kadek Eti , Putri I  Gusti Ayu Made Asri Dwija 
Published: December 2021

This study aims to determine the extent of the influence of the implementation of good university governance, excellent service in increasing student satisfaction at the Faculty of Economics and Business, Udayana University. Respondents were 100 people who were members of one of the student institutions within the Faculty of Economics and Business, Udayana University. The sampling method in this study used purposive sampling. The data analysis technique used is Moderated Regression Analysis (MRA). The results of the analysis show that there is a relationship between good university governance and student satisfaction. There is a relationship between excellent service and student satisfaction. Excellent service strengthens the influence of good university governance on student satisfaction.
Keywords : Good University Governance; Excellent Service; Satisfaction.
Kepemilikan Keluarga, Tata Kelola Perusahaan, dan Audit Report Lag
Authors: Alvianti Umi , Setiawan Bambang Moertono , Rusmin Rusmin , Astami Emita Wahyu 
Published: December 2021

The governance of family companies is still a concern for investors and other stakeholders. This study examines the effect of family ownership and corporate governance on audit report lag (ARL). The research sample is a non-financial company with a dominant family ownership and listed on the Indonesia Stock Exchange for the 2017-2019 period. Using the usual least squares analysis method and multiple regression techniques, the results showed that family ownership and the number of commissioners were able to encourage auditors to complete audit reports faster. Meanwhile, the presence of independent commissioners and audit committees does not significantly affect ARL. Additional analysis enriches the research findings that there are unique characteristics in terms of monitoring and expropriation effects of family ownership on ARL that up to a certain level of ownership, family members carry out the supervisory function well and can issue audited financial reports more quickly.
Keywords: Family Ownership; Board of Commissioners; Independent Commissioner; Audit Committee; Audit Report Lag.
Kinerja Keuangan, Tipe Industri dan Sustaiability Report
Authors: Arisandi Cika , Mimba Ni Putu Sri Harta 
Published: December 2021

The number of issues of environmental damage due to company activities makes the sustainability report important to disclose. Disclosure of sustainability reports can explain how the company manages the social and environmental problems it causes. The purpose of this study was to determine the effect of financial performance, which is proxied by profitability, liquidity, and leverage as well as the effect of industry type on the disclosure of the sustainability report. This research was conducted on companies that won the Asia Sustainability Reporting Rating in 2017-2019. The sample in this study amounted to 16 companies, using purposive sampling technique. The analytical method used is multiple linear analysis. From the results of the analysis, it is found that profitability, liquidity, and type of industry have a significant effect on the disclosure of the sustainability report. Meanwhile, leverage has no significant effect on the disclosure of the sustainability report.
Keywords: Profitability; Liquidity; Leverage; Industry Type; ASRRAT.
Risiko Bisnis, Profitabilitas, dan Struktur Aktiva Sebagai Penentu Struktur Modal Perusahaan Makanan dan Minuman
Authors: Meitriyani Ni Wayan , Wirawati Ni Gusti Putu 
Published: December 2021

The purpose of this study was to determine the effect of business risk, profitability, and asset structure on capital structure. This study takes samples from manufacturing companies listed on the Indonesia Stock Exchange for the 2015-2019 period. The sample used is purposive sampling. The analysis technique used is multiple linear regression. The results of business risk research have a significant positive effect on the capital structure of Food and Beverage Companies Listed on the IDX in 2015-2019 while profitability has a significant negative effect on the capital structure of Food and Beverage Companies Listed on the IDX, and asset structure has a significant positive effect on the capital structure in Food and Beverage Companies Listed on the Indonesia Stock Exchange in 2015-2019.
Keywords : Food and Beverage; Business Risk; Profitability; Asset Structure.
Struktur Modal, Profitabilitas, Likuiditas, Leverage dan Financial Distress
Authors: Dini Siti , Selvia Selvia , Octavia Venny , Sidebang Cyndi Natalia Br 
Published: December 2021

This study aims to determine the effect of capital structure, profitability, liquidity and leverage in predicting the potential for financial distress. This research includes causative research to see the relationship between variables. The data used is quantitative data from the Indonesia Stock Exchange. The research population is large trading companies on the IDX for the 2017-2019 period. The sample used as many as 33 companies. This research uses binary logistic regression analysis technique with SPSS 26.0 tool. The results showed that capital structure with DER proxies, profitability with ROA proxies and liquidity with CR proxies had no effect on financial distress. Meanwhile, leverage with DAR proxy has a significant positive effect on financial distress.
Keywords : Financial Distress; Capital Structure; Profitability; Liquidity and Leverage.
Pengungkapan Corporate Social Responsibility, Mekanisme Good Corporate Governance dan Nilai Perusahaan
Authors: Dewi Gusti Ayu Intan Puspita , Badera I Dewa Nyoman 
Published: December 2021

This study aims to examine the effect of corporate social responsibility disclosure and good corporate governance mechanisms on firm value. Elements of the good corporate governance mechanism are proxied into audit committees, independent commissioners, institutional ownership, and managerial ownership. The tests were carried out on mining companies listed on the Indonesia Stock Exchange in 2016-2019. The sample was selected using purposive sampling technique. Data were analyzed using multiple linear regression analysis. The results show that the more companies increase the disclosure of corporate social responsibility, the impact on increasing the value of the company. Maximizing the function of the audit committee, institutional ownership, and managerial ownership can increase firm value. However, maximizing the function of independent commissioners has no effect on increasing firm value.
Keywords : Corporate social responsibility; Good corporate governance; Firm Value.