bluuebunny/crossref_metadata_2025_split huggingface dataset:
Pengaruh Pengendalian Internal, Budaya Organisasi, dan Moralitas pada Kecenderungan Kecurangan (Fraud) di LPD se-Kabupaten Gianyar
Authors: Eka Putra I Putu Aditya Prastika , Latrini Made Yenni 
Published: July 2019

This research aimed to determine the effect of internal control, organizational culture, and morality to fraud tendency. The theory used in this research are Fraud Triangle Theory and Agency Theory. The population in this study is the head of LPDs in Gianyar regency. This research using proportionate stratified random sampling. The samples were taken are 73 head of LPDs. The data collectment is done by questionnaire method. The data analysis technique used in this research is multiple linear regression technique. The results of this research showed that internal control, cultural organization and morality have negative affect on fraud tendency in LPDs in Gianyar regency.
Keywords: Internal Control, Organizational Culture, Morality, Fraud Tendency
Pengaruh Penggunaan SIA dan TI Terhadap Kinerja Individual dengan Kemampuan Teknik Pemakai sebagai Pemoderasi
Authors: Rahayu Putu Maya Fransisca , Dharma Suputra I Dewa Gede 
Published: July 2019

The study at 40 cooperation in the city of denpasar with 93 respondents. The technique of determination sampling method is used purposive with the questionnaire. The analysis using moderating regression analysis technique ( mra ) found results that prove the variable the use of accounting information system has positive effects and not significant on the performance of individual and information technology had a positive impact on the performance of individual .The ability of users variable technique can be moderating the influence of the use of accounting information system on the performance of individual and on the next outcome, technique variable the ability of users cannot be moderating the influence of information technology on the performance of individually on cooperation in Denpasar.
Keywords : technical ability, the use of accounting information system, the use of information technology, individual performance.
Pengaruh Leverage, Bonus Plan, Ukuran Perusahaan, dan Profitabilitas pada Praktik Perataan Laba
Authors: Anggi Adeliana Dewi Made , Suryanawa I Ketut 
Published: July 2019

The study was conducted on consumer goods industry companies for the period 2013-2017. The number of research samples is 165 observations chosen by non probability sampling method, namely purposive sampling. The data analysis technique uses logistic regression analysis. Based on the analysis, results can be obtained namely leverage does not affect the income smoothing practice; bonus plan has positive effect on income smoothing practices; company size has negative effect on income smoothing practices; and 4) profitability has no effect on income smoothing practices. The implications of this research can be divided into two types, namely theoretical and practical implications. Theoretical implications that can be a reference source of research relating to income smoothing practices and can support positive keaganen theory and accounting theory, while the practical implication is a consideration for investors in making investment decisions.
Keywords: leverage, bonus plan, company size, profitability, income smoothing practice
Pengaruh Persepsi Mengenai Profesi Akuntan Publik, Motivasi, dan Kecerdasan Adversity Terhadap Minat Menjadi Akuntan Publik
Authors: Paramita S Putu Vicky Yuliana , Mediatrix Ratna Sari Maria 
Published: July 2019

Public accountants play a role in improving the quality and credibility of financial information. The interest of the people to become a public accountant, is still low. This study aims to determine the interest of non-regular accounting students to become public accountants as measured by student perceptions, self-motivation, and adversity intelligence. This research was conducted on 2015 non-regular accounting students at the Faculty of Economics and Business at Udayana University. Determination of samples using non-probability sampling method with saturated sampling technique. The number of respondents used in this study was 158 people. Data collection method is carried out by a survey method with questionnaire techniques that are measured using a Likert scale. The results of this study indicate that the variables of student perception, self motivation, and adversity intelligence have a positive influence on the interest of non-regular accounting students at Udayana University to become public accountants.
Keywords: student perception, self motivation, adversity intelligence, interest in becoming a public accountant.
Pengaruh Rasio Keuangan Pada Financial Distress Perusahaan Ritel Yang Terdaftar di Bursa Efek Indonesia (BEI)
Authors: Agustini Ni Wayan , Wirawati Ni Gusti Putu 
Published: July 2019

This study aims to obtain empirical evidence regarding the effect of financial ratios, namely liquidity ratios, leverage, profitability, activity, and growth on retail financial distress companies listed on the Indonesia Stock Exchange (IDX). The study was conducted during the period 2013-2017 with a total sample of 75 observations selected by non-probability sampling method, namely purposive sampling. The data analysis technique used is logistic regression analysis. The results of the study prove that leverage ratios have a positive effect on financial distress. Profitability ratios and activity ratios have a negative effect on financial distress. The liquidity ratio and growth ratio have no effect on financial distress.
Keywords: financial ratio, financial distress, interest coverage ratio
Self Esteem Dan Group Cohesiveness Sebagai Pemoderasi Pengaruh Partisipasi Anggaran Pada Budgetary Slack
Authors: Dwiprayuda Anak Agung Ngurah Bagus , Wiratmaja I Dewa 
Published: July 2019

Behavior management in the process of preparing a company's budget can lead to the tendency of managers in creating bugetary slack. The purpose of this study to obtain empirical evidence of the ability of self esteem and group cohesiveness as a moderator of the influence of budgetary participation on budgetary slack. This research was conducted at 22 BPR in Denpasar City. The technique of determining the sample in this research is purposive sampling technique, with the number of respondents as much as 84. The analysis technique used in this research is Moderated regression analysis (MRA). The results of this study indicate that both self esteem and group cohesiveness are able to moderate the influence of budgetary participation in budgetary slack at BPR in Denpasar city. The higher self esteem and group cohesiveness will weaken the effect of budgetary participation on budgetary slack.
Keywords: budget participation, self esteem, group
Pengaruh Love of Money, Machiavellian, Idealisme dan Religiusitas pada Persepsi Etis Mahasiswa Akuntansi
Authors: Intan Kusumawathi Nikara Ida Ayu Gde , Mimba Ni Putu Sri Harta 
Published: July 2019

The purpose of this study was to determine the effect of love of money, machiavellian, idealism and religiosity on the ethical perceptions of accounting students. The population of this study was S1 students of the non-regular accounting study program class of 2015 Faculty of Economics, Udayana University, Bali, amounting to 148 people, the samples taken amounted to 108 people. Instrument testing is done by validity and reliability testing. Before data analysis, a data analysis prerequisite test was conducted which consisted of normality test, multicollinearity test, and heteroscedasticity test. Data analysis used to test hypotheses is by using multiple linear regression analysis techniques. The analysis shows that love of money has a negative effect on ethical perceptions, machiavellian has a negative effect on ethical perception, idealism has a positive effect on ethical perception and religiosity has a positive effect on ethical perception.
Keywords: love of money, machiavellian, idealism, religiosity, ethical perception
Pengaruh Manajemen Laba Pada Agresivitas Pajak dan Implikasinya Terhadap Nilai Perusahaan
Authors: Diatmika Made Dika , Sukartha I Made 
Published: July 2019

This study aims to determine the effect of earnings management on tax aggressiveness and its implications for firm value. This research was conducted at mining companies listed on the Indonesia Stock Exchange in 2012-2017. The data analysis technique used is path analysis. Based on the results of path analysis, it is known that earnings management with decreasing income has no effect on tax aggressiveness. Tax aggressiveness has a negative effect on firm value. Earnings management with income decreasing has a negative effect on firm value. Earnings management with decreasing income does not influence indirectly on firm value through tax aggressiveness. The implication of this research theoretically is supporting agency theory and signal theory while practically this research can provide a positive contribution to all parties, especially companies, the main users of financial statements, and also the government.
Keywords: company value, earnings management, tax aggressiveness
Pengaruh Kemampuan Teknik Personal, Keterlibatan Pemakai, Pendidikan dan Pelatihan pada Efektivitas Penggunaan Sistem Informasi Akuntansi
Authors: Wira Satria I Gusti Ngurah Wahyu , Asmara Putra I Nyoman Wijana 
Published: July 2019

The effectiveness of accounting information systems is very instrumental in determining the success of management to achieve organizational goals and users of SIA have a major role in the effectiveness of the system. This study to obtain empirical about the effect of personal engineering skills, involvement of users, education and training on effectiveness of SIA. The population used in this study is all employees who work at the Badung District Government Regional Organization. The method of the sample by nonprobability sampling technique with saturated sampling method, so that the respondents in this study amounted to 37 people. The data analysis technique used is multiple linear regression analysis. The test results of this of personal techniques has a positive effect on the effectiveness of accounting information systems, the involvement of users has a positive effect on the effectiveness of accounting information systems, and education and training have a positive effect on the effectiveness of accounting information systems.
Pengaruh Financial Distress, Komisaris Independen, Kepemilikan Institusional, Audit Tenure, dan Reputasi Kantor Akuntan Publik Pada Ketepatwaktuan Publikasi Laporan Keuangan
Authors: Pramesti Ni Made Manik Dwi , Suputra Dewa Gede Dharma 
Published: July 2019

Penelitian ini bertujuan untuk mengetahui pengaruh financial distress, komisaris independen, kepemilikan institusional, audit tenure dan reputasi kantor akuntan publik pada ketepatwaktuan publikasi laporan keuangan. Penelitian ini dilakukan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2014-2016. Jumlah sampel sebanyak 65 perusahaan dengan 195 amatan yang memenuhi kriteria penelitian dengan menggunakan metode purposive sampling. Teknik analisis data yang digunakan adalah analisis regresi logistik. Hasil analisis menemukan bahwa financial distress dan komisaris independen berpengaruh positif pada ketepatwaktuan publikasi laporan keuangan, sedangkan kepemilikan institusional, audit tenure, dan reputasi kantor akuntan publik tidak berpengaruh pada ketepatwaktuan publikasi laporan keuangan.
Kata Kunci: Financial distress, komisaris independen, kepemilikan institusional, audit tenure, reputasi KAP, ketepatwaktuan.
Pengaruh Sifat Machiavellian, Time Budget Pressure, Loc Pada Dysfunctional Audit Behavior, Akuntan Publik Di Bali
Authors: Pranyanita AA Istri , Sujana I Ketut 
Published: July 2019

Penelitian ini bertujuan untuk memeroleh bukti empiris mengenai pengaruh sifat machiavellian, time budget pressure, locus of control pada dysfunctional audit behavior. Populasi dalam penelitian ini adalah auditor yang bekerja pada kantor akuntan publik di Bali dengan jumlah sampel sebanyak 54 auditor, yang diambil menggunakan metode purposive sampling. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linear berganda.Hasil pengujian menunjukkan bahwa sifat machiavellian, time budget pressure, dan locus of control eksternal berpengaruh positif pada dysfunctional audit behavior. Sedangkan locus of control internal berpengaruh negatif pada dysfunctional audit behavior. Salah satu faktor yang memengaruhi penyimpangan perilaku ini adalah faktor internal yaitu karakteristik personal, maupun faktor eksternal yang berada pada lingkungan luar auditor tersebut. Dysfunctional audit behavior dapat menurunkan kualitas audit yang berdampak pada profesi auditing.
Kata kunci :dysfunctional audit behavior, machiavellian, time budget pressure, dan locus of control
Faktor-Faktor Yang Berpengaruh Pada Akuntabilitas Pengelolaan Dana Desa
Authors: Dewi Ni Komang Ayu Julia Praba , Gayatri Gayatri 
Published: July 2019

This study aims to obtain empirical evidence of the influence of competence, leadership, and participation in accountability of village fund management. This study was conducted on 14 village in Abang District, Karangasem Regency. Respondents in this study were 140 people who were determined using a non-probability sampling, namely purposive sampling. Data collected by questionnaire method. Data analysis technique used in this study is multiple linear regression test. The result of the study showed that competency, leadership, and participation had a positive effect on the accountability of village fund management.
Keywords: Accountabilitty, competence, leadership, participation.
Pengaruh Self Esteem, Kompleksitas Tugas, dan Ketidakpastian Lingkungan Pada Senjangan Anggaran
Authors: Diah Nirmala Dewi I Dewa Ayu , Widanaputra A.A. Gde Putu 
Published: July 2019

Tujuan penelitian ini adalah untuk memperoleh bukti empiris pengaruh self esteem, kompleksitas tugas, dan ketidakpastian lingkungan pada senjangan anggaran di Hotel Berbintang Wilayah Nusa Dua. Penelitian ini dilakukan pada hotel bintang 3, 4, dan 5 di Wilayah Nusa Dua. Sampel yang digunakan sebanyak 234 manajer menengah pada hotel bintang 3, 4, dan 5 di Wilayah Nusa Dua dengan menggunakan metode purposive sampling dan teknik analisis data yang digunakan adalah analisis regresi linear berganda. Pengumpulan data penelitian ini dilakukan melalui penyebaran kuesioner. Berdasarkan hasil penelitian ini, ditemukan bahwa self esteem yang dimiliki oleh manajemen hotel cenderung rendah dan ketidakpastian lingkungan yang dihadapi juga rendah sehingga hal ini akan dapat menyebabkan terjadinya senjangan anggaran. Kompleksitas tugas yang dialami oleh manajemen hotel pun cenderung tinggi sehingga hal ini juga dapat menyebabkan terjadinya senjangan anggaran.
Kata kunci: self esteem, kompleksitas tugas, ketidakpastian lingkungan, senjangan anggaran.
Pengaruh Audit Tenure, Kompleksitas Audit, Dan Time Buget Pressure Terhadap Kualitas Audit Di Kantor Akuntan Public Provinsi Bali
Authors: Chintya Dewi Ni Putu Nanna , Dwiyanti Kadek Trisna 
Published: July 2019

This study, which was conducted at the Bali Provincial Public Accountant Office incorporated in IAPI (Indonesian InstituteaofaCertifiedaPublic Accountants), aims to determine the effects ofaaudit tenure, audit complexity, and time budget pressure on audit quality. A total of 65 respondents were sampled, with a non-probabilityisamplingimethod with a purposive sampling technique. The data collection was done through spreading questionnaires and the analysis technique was multiple linear regression. The result showed that the influence of audit tenure, audit complexity, and time budget pressure affected audit quality.
Keywords : Audit tenure; audit complexity; timeibudgetipressure;iauditiquality
Analisis Determinan Underpricing Saham di Bursa Efek Indonesia
Authors: Adhi Partama I Gusti Ngurah , Gayatri Gayatri 
Published: July 2019

Tujuan dari penelitian ini adalah untuk menguji dan menganalisis variabel-variabel yang mempengaruhi tingkat underpricing pada perusahaan yang melakukan IPO. Variabel-variabel tersebut adalah persentase saham yang ditawarkan, ukuran perusahaan, return on equity, current ratio, dan debt to equity ratio. Penelitian ini menggunakan metode analisis regresi linier berganda. Jenis data yang dipergunakan adalah data sekunder. Populasi penelitian ini adalah 121 perusahaan yang melakukan IPO di Bursa Efek Indonesia tahun 2013-2017. Pengambilan sampel menggunakan teknik purposive sampling, sehingga diperoleh sampel dalam penelitian ini sebanyak 72 perusahaan. Hasil penelitian menunjukkan bahwa secara parsial, variabel ukuran perusahaan berpengaruh negatif signifikan terhadap underpricing dan variabel return on equity berpengaruh negatif signifikan terhadap underpricing. Variable lainnya yaitu persentase saham yang ditawarkan, current ratio, dan debt to equity ratio secara parsial tidak berpengaruh terhadap underpricing.
Kata kunci: Underpricing, return on equity, current ratio, debt to equity ratio
Pengaruh Leverage dan Ukuran Perusaaan Pada Nilai Perusahaan
Authors: Anugerah Kevin Hestia Gigih , Suryanawa I Ketut 
Published: July 2019

To maximize the welfare of stakeholders, can be achieved by maximizing the value of the company. But sometimes companies fail to increase that, because of less conscientious in applying factors influencing the value of enterprise. The purpose of this study was to determine the effect of leverage and the size of the company in the pharmaceutical sector enterprise value on the Stock Exchange. The population in this study is pharmaceutical sector companies listed on the Stock Exchange in the period 2013-2016 which amounted to 10 companies. Sampling technique used was purposive sampling, the samples obtained are 8 companies. Data collection methods used is non-participant observation. Sources of data is secondary data obtained from www.idx.co.id. The data analysis technique used is multiple linear regression. Based on the analysis shows leverage significant negative effect, and the size of the company and significant positive effect on the value of the company.
Keywords: Enterprise value, leverage,company size
Pemoderasi Pengaruh Kompetensi Aparatur Desa Dan Sistem Pengendalian Internal Pada Pencegahan Fraud
Authors: Dewi Luh Ayu Marsita , Damayanthi I Gusti Ayu Eka 
Published: July 2019

Tujuan penelitin ini adalah untuk menguji internal locus of control dalam memoderasi pengaruh kompetensi aparatur desa dan sistem pengendalian internal pada pencegahan fraud. Penelitian dilakukan di seluruh kantor desa Kota Denpasar. Jumlah sampel yang diambil sebanyak 81 orang aparatur desa, dengan metode sampel jenuh. Pengumpulan data dilakukan dengan kuisioner dan wawancara. Moderate Regression Analysis (MRA) adalah teknik analisis yang digunakan. Berdasarkan hasil analisis ditemukan bahwa internal locus of control mampu memperkuat pengaruh kompetensi aparatur dan juga sistem pengendalian internal (SPI) pada pencegahan fraud yang dalam hal ini adalah pengelolaan dana desa. Sehingga disarankan agar pemerintahan desa selalu mempertimbangkan kendali diri aparatur desa dalam pengelolaan keuangan desa.
Kata kunci: Fraud, kompetensi, sistem pengendalian internal, internal locus of control
Faktor-Faktor Yang Mempengaruhi Profitabilitas Perusahaan Otomotif Di Bursa Efek Indonesia
Authors: Mirah Sanjiwani I Gusti Ayu Agung , Suardana Ketut Alit 
Published: July 2019

This study aims to empirically examine the effect of cash turnover, accounts receivable turnover, inventory turnover and capital turnover on profitability in automotive companies listed on the Indonesia Stock Exchange for the period 2012-2016. The data used secondary data obtained from the website www.idx.co.id. The analysis technique used is multiple linear analysis. The results show that cash turnover have significant effect on profitability. This shows that the increase in cash turnover of automotive companies tends to increase profitability. Account receivable turnover has significant effect on profitability. This shows that the increase in automotive company accounts receivable turnover tends to increase profitability. Inventory turnover has significant effect on profitability. This shows that the increasing inventory turnover of automotive companies tends to increase profitability. Working capital turnover has significant effect on profitability. This shows that the increase in turnover of working capital of automotive companies tends to increase profitability.
Keywords: Cash turnover, accounts receivable turnover, inventory turnover, working capital turnover, operating profit
Pengaruh Pergantian CEO Pada Profitabilitas dengan Manajemen Laba Sebagai Variabel Pemoderasi
Authors: Putri Ni Putu Eka Kartika , Ramantha I Wayan 
Published: July 2019

Penelitian ini di lakukan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). Profitabilitas diproksikan dengan Return On Asset (ROA) dan manajemen laba dihitung dengan Discretionary Accrual Jones Modified. Pemilihan sampel dalam penelitian ini menggunakan purposive sampling dan jumlah perusahaan yang didapat adalah sebanyak 32 perusahaan manufaktur dengan jangka waktu 5 tahun pengamatan yaitu 2013-2017. Total sampel yang diuji yaitu 160 sampel. Teknik analisis yang digunakan adalah Moderated Regression Analysis (MRA). Berdasarkan hasil penelitian ditemukanbahwa manajemen laba memoderasi pergantian CEO pada profitabilitas perusahaan. Teknik manajemen laba yang ditemukan dalam penelitian ini adalah income minimization yaitu meminimalkan laba pada tahun berjalan.
Kata kunci: Pergantian CEO, profitabilitas, manajemen laba
Corporate Social Responsbility Sebagai Pemoderasi Pengaruh Komponen Good Corporate Governance Terhadap Profitabilitas
Authors: Putra Made Kusuma Rahardi , Alit Suardana I Ketut 
Published: July 2019

The purpose of this study was to determine the effect of the component of good corporate governance on profitability by moderating corporate social responsibility. The location of this research is the State-Owned Enterprises (BUMN) which are listed on the Indonesia Stock Exchange during the period 2013-2015. The number of observation samples over a period of 5 years is 50 with the sampling method used is non probability sampling with a purposive sampling technique. The analysis technique used is Moderated Regression Analysis (MRA). Based on the results of the study shows that institutional ownership and independent board of commissioners have a positive and significant effect on profitability while the audit committee has no effect on profitability. The moderating corporate social responsibility variable weakens the relationship of institutional ownership to profitability, and corporate social responsibility is not a moderating variable on the relationship between independent commissioners and audit committees on profitability.
Keywords: Good corporate governance, corporate social responsiveness, profitability
Pengaruh Good Corporate Governance dan Ukuran Perusahaan Pada Manajemen Laba
Authors: Cahyadi I Made Karma , Mertha Made 
Published: July 2019

The purpose of this study was to determine the effect of good corporate governance and company size on earnings management in coal mining companies listed on the Indonesia Stock Exchange in 2013 - 2017. The research approach used in this study was a quantitative approach using secondary data. The sampling technique used is non probability sampling with a purposive sampling method. The number of samples used in this study were 40 samples. The analysis technique used is multiple linear regression. Based on the results of the study show that good corporate governance and company size influence earnings management. This research is expected to be able to provide additional empirical studies for further research that examines earnings management and makes a positive contribution to investors and companies in understanding the importance of implementing good corporate governance to reduce earnings management actions.
Keywords: Good corporate governance, company size, earnings management.