bluuebunny/crossref_metadata_2025_split huggingface dataset:
Authors: Apriani Ni Wayan Lia , Wirawati Ni Gusti Putu 
Published: September 2018

This study aims to determine empirically the effect of asymmetry of information and the size of the company on income smoothing with good corporate governance as a moderating variable. This study was conducted on companies listed on the Indonesia Stock Exchange and included in the CGPI index rating during the observation period, ie 2010-2015. Methods of data collection using non-participant observation method. This research uses logistic analysis technique with interaction test. The results of data analysis in this study indicate that information asymmetry has a positive effect on income smoothing while firm size has a negative effect on income smoothing. Good corporate governance variables are not moderate the influence of information asymmetry on income smoothing. Good corporate governance is also unable to moderate the effect of firm size on income smoothing. This research can also be used as consideration of investor in making decision.

Keywords: income smoothing, information asymmetry, firm size and good corporate governance.
Pengaruh Kualitas Sumber Daya Manusia dan Sistem Pengendalian Intern pada Kualitas Laporan Keuangan Pemerintah Daerah
Authors: Trisnawati Ni Nyoman , Wiratmaja Dewa Nyoman 
Published: September 2018

Tujuan dari penelitian ini adalah untuk memperoleh bukti empiris pengaruh kualitas sumber daya manusia dan sistem pengendalian intern pada kualitas laporan keuangan pemerintah daerah Kabupaten Gianyar. Penelitian ini menggunakan data primer yang diperoleh langsung dari responden dengan penyebaran kuesioner. Metode penentuan sampel yang digunakan dalam penelitian ini adalah pendekatan non-probability dengan menggunakan teknik purposive sampling. Sampel yang digunakan dalam penelitian ini sebanyak 33 OPD yang ada di Kabupaten Gianyar. Responden dari penelitian ini pegawai yang bekerja di sub bagian keuangan di Organisasi Perangkat Daerah (OPD) Kabupaten Gianyar yang berjumlah 95 responden. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linear berganda.
Hasil dari penelitian ini menunjukkan bahwa kualitas sumber daya manusia dan sistem pengendalian intern berpengaruh positif pada kualitas laporan keuangan pemerintah daerah. Hal tersebut membuktikan bahwa semakin baik kualitas sumber daya manusia dan sistem pengendalian intern maka akan semakin baik pula kualitas laporan keuangan pemerintah daerah.
Penelitian selanjutnya diharapkan dapat menggunakan populasi pada lokasi yang berbeda agar hasil penelitian dapat dibandingkan dengan peneliti sebelumnya. Penelitian selanjutnya juga diharapkan dapat mempertimbangkan variabel-variabel lain diluar penelitian ini.
Kata kunci: Kualitas sumber daya manusia, sistem pengendalian intern, kualitas laporan keuangan pemerintah daerah.
Authors: Puspitayani Ni Kadek Nandya , Suartana I Wayan 
Published: September 2018

Penelitian ini bertujuan untuk mendapatkan bukti empiris mengenai pengaruh Profesionalisme, sifat Machiavellian, dan Komitmen Organisasi terhadap analisis efektivitas pemberian kredit. Penelitian ini dilakukan di PT. Bank Negara Indonesia (PERSERO), Tbk Wilayah Denpasar. Jumlah sampel yang digunakan sebanyak 31 orang dengan menggunakan non probability sampling dengan pendekatan sampling jenuh. Metode pengumpulan data dilakukan dengan metode survey menggunakan kuesioner. Teknik analisis data yang digunakan adalah analisis regresi linear berganda. Berdasarkan hasil penelitan, diketahui bahwa profesionalisme berpengaruh positif pada analisis efektivitas pemberian kredit. Sifat Machiavellian berpengaruh negative pada analisis efektivitas pemberian kredit, sedangkan komitmen organisasi berpengaruh positif pada analisis efektivitas pemberian kredit.
Kata Kunci: Profesionalisme, Sifat Machiavellian, Komitmen Organisasi, Analisis Efektivitas Pemberian Kredit
Authors: Anjani Nadya , Astika Ida  Bagus Putra 
Published: September 2018

This study aims to obtain empirical evidence about the effect of variable disclosure of corporate social responsibility (CSR) on firm value as well as the effect of the liquidity variables as moderating variable in the relationship between the disclosure of corporate social responsibility (CSR) and firm value. CSR variables measured by the GRI guidelines G4, the variable firm value measured by Tobin's Q, while the liquidity variable is measured by calculating the current assets of each company. This type of research is quantitative. The sample is determined throughmethod non-probability withtechnique purposive sampling. The samples used in this study amounted to 31 companies that constitute the company winning the Indonesia Sustainability Reporting Award (ISRA) year from 2013 to 2016 and is a public company listed on the Indonesia Stock Exchange (BEI). This study uses Test Moderate Regression Analysis (MRA). The results of this study show that the disclosure of CSR significant positive effect on firm value and liquidity variables significant negative effect on the relationship between the disclosure of corporate social responsibility (CSR) in firm value, which means able to moderate liquidity to weaken the relationship disclosure of CSR in firm value.
Keywords: Corporate Social Responsibility Disclosure, firm value, liquidity, Indonesia Sustainability Reporting Awards.
Authors: Pratiwi Putu Kiki Nadia , Suaryana I Gusti Ngurah Agung 
Published: September 2018

The development of internet usage rate has become a trend for companies to implement corporate internet reporting. This study aims to provide empirical evidence about the influence of financial factors proxied by profitability and financial distress, then good corporate governance proxied by managerial ownership, the size of the board commisioners, and audit committee on the timeliness of corporate internet reporting with firm size as control variable. This research was conducted at a financial companies listed on Indonesia Stock Exchange 2016. The number of samples was 37 companies, which taken with purposive sampling technique. Based on the results of multiple linear regression analysis, it was found that profitability, financial distress, managerial ownership and audit committee have no effect on the timeliness of corporate internet reporting. The size of the board of commissioners and firm size have a positive effect on the timeliness of corporate internet reporting.
Keywords: Profitability, financial distress, good corporate governance, firm size, timeliness corporate internet reporting
Pengaruh Partisipasi Penganggaran dan Komitmen Organisasi Terhadap Senjangan Anggaran Dengan Ketidakpastian Lingkungan Sebagai Variabel Moderasi
Authors: Brata I Made Putra Wirya , Dewi Luh Gede Krisna 
Published: September 2018

ABSTRACT
Agency theory suggests the existence of budget slack practices influenced by the authorization of the principal to the manager to participate in the budget formulation process (budgetary participation) is often misused. The purpose of this study is to obtain empirical evidence regarding the influence of budgetary participation and organizational commitment to budgetary slack with environmental uncertainty as a moderating variable. This research was conducted on all star hotels located in Denpasar city in 2017. The sampling method using purposive sampling. The number of samples of this study are 14 hotels. Data analysis technique used is Moderated Regression Analysis (MRA). Based on the test results, it can be concluded that budgetary participation has a positive effect on budgetary gaps, organizational commitment negatively affect the budget gap, environmental uncertainties strengthen the relationship of budget participation against budget slack is rejected, environmental uncertainty weakens organizational commitment relationship to budget slack is accepted.
Keywords: Budget slack, Budgetary participation, Organizational commitment, Environmental Uncertainty
REAKSI PASAR MODAL INDONESIA TERHADAP PENGUMUMAN KEMENANGAN DONALD TRUMP DALAM PILPRES AMERIKA SERIKAT 2016
Authors: Kusumayanti Kadek Ria , Suarjaya Anak Agung Gede 
Published: September 2018

Penelitian ini bertujuan untuk mengetahui ada tidaknya abnormal return setelah peristiwa pengumuman kemenangan Donald Trump, dalam Pemilu Presiden Amerika Serikat 2016 pada saham LQ-45. Penelitian ini menggunakan pendekatan event study, yaitu pendekatan yang digunakan untuk menguji efisiensi pasar bentuk setengah kuat. Sampel yang digunakan dalam penelitian ini adalah perusahaan yang terdaftar pada indeks LQ-45. Expected return dalam penelitian ini dihitung menggunakan market-adjusted model. Berdasarkan hasil uji-t ditemukan bahwa peristiwa pengumuman kemenangan Donald Trump dalam Pilpres Amerika Serikat 2016 menimbulkan reaksi pasar. Reaksi pasar dapat dilihat dari adanya abnormal return signifikan, yaitu pada H+1, H+3, H+4 dan H+5. Ditemukannya abnormal return signifikan pada H+3, H+4 dan H+5 berarti bahwa pasar tidak efisien karena reaksi terjadi berkepanjangan.
Kata Kunci : reaksi pasar, efisiensi pasar bentuk setengah kuat, peristiwa politik.
ANTESEDEN KEPUASAN PELANGGAN DAN DAMPAKNYA PADA NIAT PEMBELIAN ULANG
Authors: Raihana Zhafira , Setiawan Putu Yudi 
Published: September 2018

In this era, one of the business opportunity is cafe business. This study aims to explain the effect of store atmosphere, service quality, and customer satisfaction on repurchase intentions, and the role of customer satisfaction mediates the influence of store atmosphere and service quality on repurchase intentions. The research was conducted at The Night Market Cafe & Co Working in Denpasar, using 150 respondents and data analysis techniques in the form of Path Analysis. The results of this study indicate that the store atmosphere and service quality have a positive and significant impact on customer satisfaction. The atmosphere and quality of service have a positive and significant influence on repurchase intention. Customer satisfaction has a positive and significant impact on repurchase intentions. In addition, the results of this study also show that customer satisfaction is able to mediate the effect of store atmosphere and service quality on repurchase intention at The Night Market Cafe & Co Working.
Keywords: shop atmosphere, service quality, customer satisfaction, repurchase intention
PENGARUH PENILAIAN KINERJA, PENGALAMAN KERJA, DAN PELATIHAN TERHADAP PENGEMBANGAN KARIR KARYAWAN
Authors: Suadnyana I Kadek , Supartha I Wayan Gede 
Published: September 2018

Pengembangan karir adalah proses peningkatan kemampuan, jabatan, maupun tanggung jawab . Tujuan penelitian ini adalah untuk mengetahui pengaruh penilaian kinerja, pengalaman kerja, pelatihan terhadap pengembangan karir. Penelitian ini dilakukan di Bali Masari Villas and SPA. Jumlah sampel sebanyak 47 orang dengan menggunakan metode stratified random sampling. Pengumpulan data dilakukan melalui wawancara dan kuisioner. Teknik analisis yang digunakan adalah analisis regresi linear berganda. Hasil analisis menemukan bahwa variabel bebas dalam penelitian berpengaruh positif dan signifikan terhadap variabel terikat.
Kata kunci: Penilaian Kinerja, Pengalaman Kerja, Pelatihan, Pengembangan Karir
PENGARUH PROFITABILITAS DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN DENGAN STRUKTUR MODAL SEBAGAI PEMEDIASI
Authors: Musabbihan Nelly Agustina , Purnawati Ni Ketut 
Published: September 2018

Firm value is the price that potential buyers are willing to pay when a company is sold. The value of this company is very important because it is a reflection of the company's performance that shows the prospects of the company in the future which is also a indicator of market valuation of the company as a whole. The purpose of this study is to determine the effect of profitability and dividend policy on firm value with capital structure as mediator. This research was conducted at Property and Real Estate Company listed on BEI. The number of samples taken as many as 14 companies from 42 companies listed during the period 2012-2016 with purposive sampling method. The analysis technique used is path analysis. Based on the results of the analysis found that profitability has a significant positive effect on capital structure, dividend policy has no significant positive effect on capital structure, profitability, dividend policy, and capital structure have a significant positive effect on firm value, and capital structure able to mediate between the effect of profitability on firm value but can not mediate the effect of dividend policy on firm value.
Keywords: Profitability, dividend policy, capital structure, firm value
Authors: Mahadi Putra I Gede Edi Sastrawan , Indrawati Ayu Desi 
Published: September 2018

ABSTRACT

Organizational commitment is the desire of organization members to stay in the organization and become an important factor that contributes towards the goals of the organization. The aim of this researchmis to determine the influence of organizational justice on work satisfaction and organizational commitment in Rama Phala Hotel Ubud. This research is conducted on Rama Phala Hotel Ubud. The population in this research is all of the employees in Rama Phala Hotel Ubud. The total population sampling method is used, which results in a total of 51 sample. The data collection method is conducted by interviews and distributing questionnaires. The analysis technique utilized is the path analysis. In this research, the sobel test is used to detect the mediating variable, which is work satisfaction. The research result shows that organizational justice has positive and significant influence on work satisfaction. Work satisfaction has positive and significant influence on organizational commitment. Furthermore, work satisfaction is accepted as an intervening variable in mediating the influence of organizational justice on organizational commitment.

Keywords: organizational justice, work satisfaction, organizational commitment
PERAN CUSTOMER SATISFACTION MEMEDIASI PERCEIVED EASE OF USE DAN PERCEIVED ENJOYMENT TERHADAP REPURCHASE INTENTION
Authors: Oktarini Made Ayu Swari , Wardana I Made 
Published: September 2018

This study was conducted on the Traveloka user on Denpasar City with 120 total of samples. Data collection with questionnaire. The data result from questionnaire tested for validity and reliability. Furthermore, another data analyzed using Confirmatory Factor Analysis (CFA), path analysis and Sobel test. This research show that perceived ease of use and perceived enjoyment have positive and significant impact on customer satisfaction. Perceived ease of use, perceived enjoyment and customer satisfaction have positive and significant impact on repurchase intention.This research show that customer satisfaction significantly mediating perceived ease of use and perceived enjoyment toward repurchase intention on Traveloka website in Denpasar City.
Keyword: perceived ease of use, perceived enjoyment, customer satisfaction, repurchase intention.
PENGARUH VARIABEL MIKRO DAN MAKRO EKONOMI TERHADAP RETURN SAHAM
Authors: Andyani Kadek Windi , Mustanda I Ketut 
Published: September 2018

ABSTRAK
Penelitian ini bertujuan untuk menjelaskan pengaruh signifikan dari CR, DER, ROE, TATO, EPS, suku bunga, inflasi, dan nilai kurs terhadap return saham. Penelitian ini dilakukan pada perusahaan sektor food and beverage di Bursa Efek Indonesia (BEI) periode 2012-2016. Jenis data yang digunakan adalah data kuantitatif bersumber dari situs resmi Bursa Efek Indonesia (BEI) dan Bank Indonesia (BI). Jumlah sampel sebanyak 12 perusahaan yang memenuhi kriteria penelitian dengan menggunakan metode purposive sampling. Pengumpulan data menggunakan metode observasi non participan terhadap dokumen berupa laporan keuangan tahunan perusahaan, suku bunga, inflasi dan nilai kurs selama periode 2012-2016. Teknik analisis data yang digunakan adalah analisis regresi linier berganda. Berdasarkan hasil analisis ditemukan bahwa CR, DER memiliki pengaruh negatif dan tidak signifikan terhadap return saham, ROE memiliki pengaruh positif dan signifikan terhadap return saham, TATO, EPS, suku bunga memiliki pengaruh positif dan tidak signifikan terhadap return saham, inflasi, nilai kurs memiliki pengaruh negatif dan signifikan terhadap return saham.

Kata kunci: cr, der, roe, tato, eps, suku bunga, inflasi, nilai kurs, return saham.
PENGARUH TINGKAT PERTUMBUHAN TERHADAP NILAI PERUSAHAAN DENGAN STRUKTUR MODAL SEBAGAI VARIABEL MODERASI
Authors: Widayanthi Ni Made Dewi Gita , Sudiartha Gede Merta 
Published: September 2018

The purpose of this study is to determine the effect of growth rate on the value of the company as well as knowing the ability of capital structure in moderating the influence of growth rate to the value of the company. This study was conducted at an insurance company listed on the Indonesia Stock Exchange. The approach used in this research is causality approach. The population in this study are all insurance companies listed on the Indonesia Stock Exchange period 2011-2014, amounting to 11 companies, the sample collection is done by purposive sampling technique with a sample of 6 companies. Analysis technique in this research is moderate regression analysis (MRA). The result of classical and simultaneous assumption test shows that the regression model used is appropriate and the independent variable and the moderating variable have an effect on the company value. The result of research by using moderation regression analysis showed that growth rate had negative effect to company value. Capital structure is able to moderate by weakening the negative effect of growth rate on firm value.
Keywords: company value, growth rate, capital structure.
Authors: Martiani Ni Made Ayu , Purbawangsa Ida Bagus Anom 
Published: September 2018

Profitability is a company's ability to earn profits in relation to sales, total assets and own capital. Profitability ratios also illustrate the company's ability in capital management to be effective and efficient. Various studies have been conducted to determine the factors that affect profitability and obtained various results. Based on this research, this study aims to determine the role of institutional ownership in moderating the effects of leverage, liquidity, and activity on profitability. This research analyzes consumer goods companies listed on Indonesia Stock Exchange (BEI) during 2012-2016. Determination of sample selection in this study is to use the census technique so that obtained sample of 34 samples. Moderated Regression Analysis (MRA) is used in this study as a data analysis technique. Based on the results of data analysis, debt to asset ratio has a significant negative effect on ROA. Inventory turnover has a significant positive effect on ROA. Furthermore, current ratio has no significant effect on ROA. Institutional ownership is able to moderate the influence of debt to asset ratio, current ratio and inventory turnover to ROA.
Keyword:leverage, liquidity, activity, institutional ownership, profitability
PENGARUH KEPEMIMPINAN TRANSFORMASIONAL, MOTIVASI DAN KEPUASAN KERJA TERHADAP KOMITMEN ORGANISASIONAL
Authors: Suadnyani Desak Made Lingga , Netra I Gusti Salit Ketut 
Published: September 2018

The purpose of this study was to analyze the effect of transformational leadership, motivation and job satisfaction on organizational commitment at Wyndham Garden Hotels Kuta Village Badung Regency. Data type has been used in this study that are quantitative and qualitative. Data has been used in this study are primary that get directly through fill of questioner by respondents. Population in this study is all employee in Wyndham Garden Hotels Kuta Village Badung Regency by number of 108 people. From the result shows that transformational leadership have been positive and significant toward organizational commitment at Wyndham Garden Hotels Kuta Village Badung Regency. Motivation have been positive and significant toward organizational commitment at Wyndham Garden Hotels Kuta Village Badung Regency. Job satisfaction have been positive and significant toward organizational commitment at Wyndham Garden Hotels Kuta Village Badung Regency.

Keywords: transformational leadership, motivation, job satisfaction
PERSEPSI NILAI PELANGGAN MEMEDIASI PENGARUH KEPERCAYAAN MEREK DAN KUALITAS LAYANAN TERHADAP LOYALITAS PELANGGAN BERBELANJA ONLINE (STUDI KASUS PADA ZALORA ONLINE SHOP)
Authors: Ayu Dicka Puspita , Sulistyawati Eka 
Published: September 2018

ABSTRACT
The purpose of this study is the role of customer value perception mediate brand trust and quality of service on customer loyalty online shopping (case study on Zalora Online shop). This research was conducted in Zalora Online shop with analytical data path analysis technique. The number of samples obtained by using non-probability sampling method is 150 respondents.
Based on the results of the analysis can be known brand trust has a significant positive effect on customer loyalty. Quality of service has a significant positive effect on customer loyalty. Brand trust has a significant positive effect on the perception of customer value. Quality of service has a significant positive effect on the perception of customer value. The perception of customer value has a significant positive effect on customer loyalty. Customer value perceptions mediate the positive impact of brand trust and service quality on customer loyalty shopping at Zalora Online shop.

Keywords: Customer value, brand trust, service quality, customer loyalty
PENGARUH CAPITAL ADEQUACY RATIO, NON PERFORMING LOAN, LOAN TO DEPOSIT RATIO TERHADAP RETURN ON ASSET
Authors: Ambarawati I Gusti Ayu Dwi , Abundanti Nyoman 
Published: September 2018

Kinerja bank dapat diukur dengan return on asset. Return on asset dapat digunakan untuk mengukur efektivitas suatu perusahaan dalam mencapai keuntungan dengan memanfaatkan aktiva yang dimiliki. Penelitian ini bertujuan untuk mengetahui pengaruh capital adequacy ratio, non performing loan, loan to deposit ratio terhadap return on asset. Penelitian ini dilakukan pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2014 – 2016. Sampel ditentukan dengan menggunakan teknik purposive sampling dan jumlah sampel terpilih adalah 34 bank. Pengumpulan data dilakukan dengan metode observasi non partisipan. Teknik analisis data yang digunakan adalah regresi linear berganda. Hasil analisis penelitian ini menunjukkan bahwa capital adequacy ratio berpengaruh positif dan signifikan terhadap return on asset. Non performing loan berpengaruh negatif dan signifikan terhadap return on asset. Loan to deposit ratio berpengaruh positif dan signfikan terhadap return on asset
Kata kunci: Return On Asset, Capital Adequacy Ratio, Non Performing Loan, Loan To Deposit Ratio.
PENGARUH DURASI, KONVEKSITAS DAN INFLASI TERHADAP HARGA OBLIGASI KORPORASI DI BURSA EFEK INDONESIA
Authors: Astari Ni Putu Rika Puspa , Badjra Ida Bagus 
Published: September 2018

Obligasi korporasi merupakan surat hutang yang dikeluarkan oleh perusahaan. Harga obligasi kororasi bersifat fluktuatif dan dipengaruhi oleh beragam faktor internal dan eksternal dari obligasi itu sendiri. Penelitian ini bertujuan untuk mengetahui pengaruh durasi, konveksitas dan inflasi terhadap harga obligasi korporasi di Bursa Efek Indonesia (BEI) periode 2014-2016. Data sekunder yang digunakan dalam penelitian ini diperoleh melalui laman resmi Indonesia Bond Pricing Agency (IBPA), Bank Indonesia (BI), The Indonesia Capital Market Institute (TICMI) dan PT. Kustodian Sentral Efek Jakarta (PT. KSEI). Sampel berjumlah 36 obligasi yang ditentukan menggunakan metode purposive sampling dan dianalisis menggunakan teknik analisis regresi linier berganda. Hasil analisis menunjukkan bahwa durasi berpengaruh positif signifikan terhadap harga obligasi. Konveksitas berpengaruh negatif dan tidak signifikan terhadap harga obligasi. Inflasi berpengaruh positif dan tidak signifikan terhadap harga obligasi. Implikasi penelitian ini adalah investor dapat menggunakan durasi untuk mengukur sensitivitas harga obligasi terhadap perubahan suku bunga.
Kata kunci: durasi, konveksitas, inflasi, harga obligasi