bluuebunny/crossref_metadata_2025_split huggingface dataset:
Parasit Saluran Pencernaan Sapi Bali yang Dipelihara di Tempat Pembuangan Akhir Suwung Denpasar
Authors: Dwinata Made , Suratma Nyoman Adi , Oka Ida Bagus Made , Agustina Kadek Karang 
Published: September 2018

Penyakit infeksi parasit pada saluran pencernaan sapi dapat menimbulkan kerugian ekonomi yang cukup tinggi karena parasit dan ternak saling berkompetisi memperebutkan zat makanan, merusak organ, menurunkan produktivitas dan menyebabkan kematian pada ternak. Penelitian ini bertujuan untuk menentukan prevalensi dan mengidentifikasi parasit saluran pencernaan pada sapi bali yang dipelihara di Tempat Pembuangan akhir (TPA) Suwung, Denpasar. Jumlah sampel yang diteliti sebanyak 100 feses sapi yang diperiksa menggunakan metode sedimentasi dan pengapungan. Hasil penelitian didapatkan prevalensi infeksi parasit saluran pencernaan pada sapi bali yang dipelihara di TPA Suwung Denpasar sebesar 65 %. Jenis parasit yang menginfeksi adalah type strongyl 50 %, Trichuris sp. 11 %, Strongyloides papilosus 4 %, Toxocara vitolorum 3 %, Fasciola gigantika 5 %, Paramphistomum sp. 11 % dan Eimeria sp. 7 %.
ESCHERICHIA COLI ON BALI CATTLE ACCORDING TO MATURITY LEVELS IN DIFFERENT GEOGRAPHICIES AREA AND IT’S PATTERN OF ANTIBIOTICS RESISTANCE
Authors: Gargita I Gede , Besung I Nengah Kerta , Tenden Rompis Aida Louise 
Published: September 2018

A Cross Sectional study to determine the prevalence of Escherichia coli on bali cattle respiratory tractbased on maturity level (calves, heifers, adult) and geographical location (highland and lowland) have been conducted. The isolation and identification of bacteria based on the method of Carter and Cole with slightly modification and antibiotic sensitivity test were performed using the disc diffusion method by Kirby and Bauer. Escherichia coli was isolated from 14 out of the 120 samples (11.66%). Based on the maturity level, was found 7/120 (5.58%), 3/120 (2.50%), and 4/120 (3.33%) from calves, heifers, and adults, respectively. Meanwhile, based on the geographical location, 8/120 (6.66%) E. coli was isolated from the highland and the remains 6/120 (5.00%) from lowland. The antibiograms showed that 6/14 (42.85%), 3/14 (21.42%), and 5/14 (35.71%) of the isolates were resistant, intermediate, and sensitive to sulfamethoxazole, respectively. Whereas 4/14 (28.57%), 1/14 (7.14%), and 9/14 (64.28%) were resistant, intermediate, and sensitive to ampicillin. One isolate (7.14%) was resistant to oxytetracycline and the remains 13/14 (92.85%) were sensitive. Three isolates (21.42%) were sensitive to all tested antibiotics and one isolate (7.14%) resistant to all antibiotics.
Authors: Susila I Made Artha Budi , Astika Ida Bagus Putra 
Published: September 2018

A good audit quality can be generated if an auditor is able to pay attention to the factors that influence it. Professionalism, organizational commitment, locus of control (internal) and professional ethics are some factors that may affect audit performance. This study aims to obtain empirical evidence of professionalism, organizational commitment, locus of control (internal) and professional ethics on audit performance.The location of this research was conducted at seven Public Accounting Firm in Bali Province with total sample of 66 auditors. The sample was chosen using saturated sampling technique. Data collection in this research using survey method with questionnaire technique. Data analysis technique used is Multi linear regression technique.Based on the analysis conducted, professionalism, organizational commitment, locus of control (internal) and professional ethics have significant and positive effect on audit performance. This study conclude that if the auditors are be able to increase their profesionalism, organizational commitment, locus of control (internal) and professional ethics their audit performance will increase al well.
Keywords: professionalism, organizational commitment, locus of control (internal)professional ethicsandaudit performance
Pengaruh Cash Holding, Profitabilitas, dan Ukuran Perusahaan Terhadap Perusahaan Properti Di BEI
Authors: Sri Mara Eni I.G.A. Kt. Ratna , Suaryana I.G.N Agung 
Published: September 2018

Penelitian tentang perataan laba dan faktor-faktor yang mempengaruhinya merupakan hal yang sangat penting dalam usaha untuk menghindari asimetri informasi yang ada dalam laporan keuangan yang menjadi media bagi investor maupun prinsipal untuk menilai kinerja manajemen suatu perusahaan. Penelitian ini bertujuan untuk memberi bukti empiris pengaruh cash holding, profitabilitas dan ukuran perusahaan terhadap praktik perataan laba. Penelitian ini menggunakan data pada perusahaan properti dan real estate yang terdaftar di Bursa Efek Indonesia tahun 2013-2015. Penentuan sampel dalam penelitian ini menggunakan metode purposive sampling. Jumlah pengamatan dalam penelitian ini sebanyak 105 sampel penelitian. Teknis analisis data yang digunakan adalah analisis regresi logistik. Berdasarkan hasil analisis ditemukan bahwa cash holding dan ukuran perusahaan tidak berpengaruh terhadap perataan laba. Sedangkan profitabilitas berpengaruh positif pada perataan laba.
Kata kunci: perataan laba, cash holding, profitabilitas, ukuran perusahaan.
Pengaruh Penerapan Prinsip-Prinsip Good Corporate Governance dan Manajemen Risiko Pada Kinerja Keuangan Koperasi di Kabupaten Gianyar
Authors: Wirawan A.A Gede Bagus Putra , Dwija Putri I Gusti Ayu Made Asri 
Published: September 2018

Prinsip-prinsip Good Corporate Governance (GCG) antara lain transparancy, accountability, responsibility, indepedency, dan fairness saat ini harus diterapkan disegala aspek bisnis termasuk koperasi untuk mendorong terciptanya koperasi efisien.Manajemen Risiko disini untuk mengetahui tingkat kesehatan pada koperasi itu sendiri dengan proksi BOPO. Penelitian ini bertujuan untuk mengetahui pengaruh penerapan prinsip-prinsip GCG dan manajemen risiko pada kinerja keuangan yang diukur dengan return on assets pada kinerja keuangan koperasi di Kabupaten Gianyar. Sebanyak 87 koperasi di Kabupaten Gianyar digunakan sampel dalam penelitian. Untuk menentukan sampel menggunakan metode proportionate stratified random sampling. Analisis regresi linier berganda dengan SPSS digunakan teknik analisis data.Hasil pengujian hipotesis menyatakan bahwa prinsip-prinsip GCG berpengaruh positif dan manajemen risiko berpengaruh negatif pada kinerja keuangan koperasi di kabupaten Gianyar.
Kata Kunci: prinsip-prinsip good corporate governance,manajemen risiko, koperasi, kinerja keuangan
Analisis Reaksi Pasar Terhadap Pengumuman Merger dan Akuisisi Pada Perusahaan Akuisitor yang Terdaftar di BEI
Authors: Adnyani Ika Putri , Gayatri Gayatri 
Published: September 2018

This research is conducted on all acquisition companies that conduct acquisitions listed on Indonesia Stock Exchange 2011-2016 period. Sampling method using purposive sampling. The number of samples of this research is 50 companies. The market reaction in this study used abnormal return and trading volume activity. The testing of information content will be done by looking at differences in cumulative abnormal return and the average trading volume of shares five days before and five days after the announcement of the acquisition. Data analysis technique used is paired sample t-test. Based on the test results, found there are significant differences in the abnormal return of the acquirer company before and after the announcement of the acquisition. However, there is no difference in trading volume activity of the acquirer's stock before and after the acquisition announcement

Keywords: acquisitions, stock market, abnormal return, trading volume activity
Pengaruh Penekanan Anggaran dan Kapasitas Individu terhadap Senjangan Anggaran pada Organisasi Perangkat Daerah Kabupaten Badung
Authors: Maheni Ni Made Dwi , Dwiana Putra I Made Pande 
Published: September 2018

A budget slack is a subordinate act that deliberately imposes a higher cost than it should and lower revenue than it should for the budget to be more easily achieved. There are several factors that can affect budget slack. This study aims to determine the effect of budgetary pressures and individual capacity on budgetary slack. This research was conducted at the Regional Device Organization of Badung Regency. The number of samples taken as many as 50 people, using nonprobability sampling method by purposive sampling. Data collection methods used were questionnaires, interviews and documentation. Analytical technique used multiple linear regression. Based on the results of the analysis it was found that budgetary pressures had a positive effect on budgetary slack and individual capacity negatively affecting budgetary slack.
Keywords: budget, budget emphasis, individual capacity, budget slack
Authors: Agustina Trisna Dewi Luh Ayu , Muliartha RM Ketut 
Published: September 2018

This study took the sample of all auditors at the Public Accounting Firm of Bali Province registered in IAPI amounted to 9 KAP, by making 71 auditors, as samples by sampling method jenuh.Pengumpulan data by distributing questionnaires with respondents who returned amounted to 44 people. Analytical techniques in this study using multiple linear regression analysis with SPSS program. Based on the results of the analysis show that professionalism positively affect the quality of audit, integrity has a positive effect on audit quality, locus of control has a positive effect on audit quality and auditor performance has a positive effect on audit quality.It shows that the higher the professionalism, integrity, locus of control and performance auditor then the quality of the resulting audit the better. The results of this study can be considered for the client in choosing an independent auditor to reduce and resolve the conflict of interest between the principal and agent.Selain it for auditors to maintain professionalism, integrity, locus of control and improve performance to be able to produce and improve audit quality.
Keywords: professionalism, integrity, locus of control, auditor performance, audit quality.
Authors: Dwi Cahyanti I Gusti Ayu , Suartana I Wayan 
Published: September 2018

This study was conducted to determine the effect of effectiveness of accounting information systems on employee performance and the influence of moderation of organizational culture in the relationship between the effectiveness of accounting information systems with employee performance. The research method used is quantitative approach in the form of associative. This research was conducted in Public Relations Bureau and Protocol of Regional Secretariat of Bali Province. In this research used sampling method with saturated sampling which means sampling in which all members are sampled. Analytical technique used is moderation regression technique through interaction test. Questionnaire retrieval in this research as much as 45. The research data meets the requirement of classical assumption test and fit model test with adjusted R2 equal to 50,8%. The result of research shows that the effectiveness of accounting information system has a positive effect on employee performance, organizational culture have positive effect on employee performance, and organizational culture can moderate influence effectiveness of accounting information system to employee performance.
Keywords: effectiveness of accounting information system, organizational culture, work performance
Authors: Pariono Ade , Wirawati Ni Gusti Putu 
Published: September 2018

Participation in the preparation of the budget is very important role in the organization, the role is related to the duties and responsibilities as one of the government apparatus engaged in the field of services, the Perusahaan Daerah Air Minum requires employees who can work well for the resulting good managerial performance as well as examine the factors affect the performance of manjerial the participation of budget preparation, organizational commitment, and LOC. The purpose of this study was to determine the effect of budgetary participation, organizational commitment, and LOC on managerial performance. This research uses 193 sample of employees from total population of 313 with purposive sampling method. Data collection method used in this research is questionnaire. Data analysis techniques used to test the hypothesis in this study is multiple linear regression analysis with the help of SPSS program. The result of analysis shows that budget participation has positive effect on managerial performance, organizational commitment has positive effect on managerial performance, LOC has positive effect on managerial performance.
Keywords: managerial performance, budgetary participation, organizational commitment and locus of control
Authors: Nila Luh , Suryanawa I Ketut 
Published: September 2018

The phenomenon that occurs in the mining company is that any mining activity has the potential to directly impact the environment around the location of mining activities, which greatly affects the stakeholder views of the company. The purpose of this study is the influence of profitability variables and firm size to the value companies in mining companies listed on the Indonesia Stock Exchange Year 2014-2016 with the disclosure of corporate social responsibility (CSR) as a moderating variable. The sample is determined through nonprobability method with purposive sampling technique. This research uses multiple regression test and MRA test. The results of this study indicate that profitability has no effect on firm value, firm size has a positive effect on firm value, CSR disclosure does not moderate the effect of profitability on firm value, and CSR disclosure does not moderate the influence of firm size to firm value.
Keywords: Profitability, Firm Size, Firm Value, Corporate Social Responsibility Disclosure
Authors: Candradewi Ni Made Sania , Yasa Gerianta Wirawan 
Published: September 2018

ABSTRACT

The fluctuation happens in Composite Stock Price Index at Bursa Efek Indonesia (BEI) caused by many factors, such as BI Rate, exchange rate of US Dollar, and other countries stock index. The purpose of this research is to aim the influence of BI Rate, exchange rate, STI, SET, and KLSE to Composite Stock Price Index. This research was conducted on all closing data at the end of each month of BI Rate, exchange rate of US Dollar, and stock price of STI, SET, and KLSE by using saturation sampling method. The total sample of this research are 60 with observation period for 5 years long so the total amount of observation samples in this research are 300. The data was obtained from official website about BI Rate, exchange rate of US Dollar, and other countries stock index at 2012-2016. Analysis technique which used in this research is multiple regression linier method. The result founded that BI Rate has negative effect, for exchange rate of US Dollar, SET, and KLSE have positive effect on Composite Stock Price Index. Only STI that doesn’t have effect on Composite Stock Price Index.
Keywords: Composite Stock Price Index, BI Rate, Exchange Rate of US Dollar, STI, SET, KLSE
Pengaruh Ukuran Perusahaan, Pertumbuhan Penjualan dan Risiko Bisnis pada Struktur Modal
Authors: Halim Putu Meilita , Widanaputra A.A. G.P 
Published: September 2018

Struktur modal memiliki pengaruh yang sangat besar terhadap nilai perusahaan. Untuk mengetahui pengaruhnya di perhatikan faktor seperti Ukuran perusahaan, Pertumbuhan penjualan dan Risiko Bisnis. Tujuan penelitian ini adalah untuk menganalisis pengaruh ukuran perusahaan pada struktur modal, untuk menganalisis pengaruh pertumbuhan penjualan pada struktur modal dan untuk menganalisis pengaruh risiko bisnis pada struktur modal. Populasi dalam penelitian ini 13 perusahaan dengan menggunakan metode Purposive Samplin sampel penelitian ini 12 perusahaan. Penelitian ini dilakukan pada sektor industri otomotif terdaftar di Bursa Efek Indonesia pada periode 2014-2016 dengan teknik analisis regresi berganda. Melalui hasil pengolahan data maka dapat dikemukakan bahwa ukuran perusahaan tidak berpengaruh pada struktur modal, pertumbuhan penjualan berpengaruh positif pada struktur modal dan risiko bisnis berpengaruh negarif pada struktur modal perusahaan.
Kata kunci: Ukuran perusahaan, pertumbuhan penjualan, risiko bisnis dan struktur modal
perusahaan.
Pengaruh Agresivitas Pajak Pada Corporate Social Responsibility dengan Profitabilitas sebagai Variabel Moderasi
Authors: Jananti Ni Wayan Ristiari , Setiawan Ery 
Published: September 2018

A company has a social and environmental responsibility to make a profit. Corporate social responsibility (CSR) is the company's commitment to be responsible for the impact of the company's operations on social, economic and environmental dimensions. The high level of CSR disclosure of a company can be affected by tax aggressiveness and profitability. This study aims to determine the effect of tax aggressiveness on CSR and to determine whether profitability moderate the influence of tax aggressiveness on CSR.This study focuses on property and real estate sector in Indonesia Stock Exchange. The method of determining the sample used is non probability sampling with purposive sampling technique. Data collection using non participant observation method. “Data analysis technique used is test of Moderated Regression Analysis (MRA).” The results showed that tax aggressiveness has a positive effect on CSR and profitability able to moderate the influence of tax aggressiveness on CSR. The implications of the research, theoretically proving the theory of legitimacy in the context of tax aggressiveness and are practically expected to contribute positively to the parties concerned.
Keywords: corporate social responsibility, tax aggressiveness, profitability.
Authors: Pradnyana Kadek Dwi Dharma , Dwiana Putra I Made Pande 
Published: September 2018

Corporate value is a description of the company's performance. This study aims to know the effect of profitability to corporate value with Corporate Social Responsibility (CSR) as a moderating variable in manufacturing companies. This research was conducted by manufacturing companies that listed on the BEI in 2014-2016. The number of samples taken from 22 companies that produced 65 samples total. Data collection was done by non probability sampling method, especially purposive sampling method. Data analysis technique used Simple Linear Regression and Moderated Regression Analysis (MRA). Based on research results, it is known that profitability variable have positive effect to the firm value. The CSR variable strengthens the profitability effect on firm value. The presence of high CSR makes more investors believe that the company's performance in good condition, so that CSR becomes more valuable in the eyes of investors.
Keywords: profitability, Corporate Social Responsibility,Corporate Values
Authors: Lestari Ni Luh Ketut Ayu Sathya , Latrini Made Yenni 
Published: September 2018

Audit Delay is the length of time required by the auditor to complete the audit report, which will impact on the accuracy of information publication. The purpose of the study was to test and obtain empirical evidence of audit fee, client company size, size of public accounting firm, and auditor's opinion on audit delay. The research was conducted at a manufacturing company listed on the Indonesia Stock Exchange during the period 2014-2016. The number of samples taken as many as 63 companies by using purposive sampling method. Data analysis technique used is multiple linear regression. Based on the analysis results found that the size of the client company negatively affect audit delay.
Keywords: Audit Delay, Audit Fee, Size of Company Client, Size of Public Accountant Firm, Auditor Opinion
Respon Pasar Terhadap Pengumuman Akuisisi pada Perusahaan Pengakuisisi yang Terdaftar di BEI Tahun 2013-2017
Authors: Larasati Putri , Wirama Dewa Gede 
Published: September 2018

Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai respon pasar terhadap pengumuman akuisisi. Apabila terdapat kandungan informasi dalam pengumuman akuisisi, investor akan bereaksi dan mengakibatkan perubahan harga saham. Respon pasar dalam penelitian ini diukur dengan abnormal return, yaitu selisih antara return ekspektasian dan return realisasi. Abnormal return dalam penelitian ini diestimasi dengan menggunakan market-adjusted model, yang menggunakan data IHSG sebagai perhitungan untuk mendapatkan return ekspektasi. Jenis penelitian yang digunakan adalah kuantitatif. Sampel ditentukan melalui metode non probability dengan teknik purposive sampling. Jumlah perusahaan yang digunakan dalam penelitian ini berjumlah 51 perusahaan yang melakukan akuisisi dan merupakan perusahaan publik yang listing di Bursa Efek Indonesia (BEI) periode 2013-2017. Penelitian ini menggunakan uji one sample t-test. Hasil dari penelitian ini menunjukkan bahwa tidak terdapat respon pasar terhadap pengumuman akuisisi pada perusahaan pengakuisisi. Hal ini dibuktikan dengan signifikansi CAR sebesar 0,458 yang lebih besar dari 0,05.
Kata Kunci:abnormal return, respon pasar, akuisisi
Authors: Gustiari Luh Ayu , Suprasto Herkulanus Bambang 
Published: September 2018

Kepatuhan wajib pajak merupakan upaya wajib pajak dalam memenuhi kewajiban perpajakannya sehingga dapat meningkatkan penerimaan pajak. Penelitian ini bertujuan untuk mengetahui pengaruh sosialisasi perpajakan sebagai pemoderasi pengaruh kewajiban moral dan kualitas pelayanan pada kepatuhan wajib pajak kendaraan bermotor. Populasi dalam penelitian ini yakni seluruh wajib pajak kendaraan bermotor yang aktif di Kantor Bersama SAMSAT Kota Denpasar. Pengujian dalam penelitian ini menggunakan metode nonprobability sampling dengan teknik purposive sampling. Metode pengumpulan data melalui kuesioner yang disebar kepada 100 responden dan selanjutnya dianalisis menggunakan teknik analisis regresi linier berganda dan regresi moderasi. Hasil penelitian ini menunjukkan kewajiban moral, kualitas pelayanan berpengaruh positif pada kepatuhan wajib pajak kendaraan bermotor, sosialisasi perpajakan memerkuat pengaruh kualitas pelayanan pada kepatuhan wajib pajak kendaraan bermotor dan sosialisasi perpajakan tidak terbukti memoderasi pengaruh kewajiban moral pada kepatuhan wajib pajak kendaraan bermotor.
Kata kunci: kepatuhan wajib pajak, kewajiban moral, kualitas pelayanan, sosialisasi
Authors: Murni Ni Nyoman Novita Sari , Juliarsa Gede 
Published: September 2018

The purpose of this study is to determine the effectiveness of accounting information systems with organizational culture as a variable mediation influence or not on employee performance by applying the model of Technology Acceptance Model (TAM) and Theory of Attitude and Behavior. This research takes place in LPD Abiansemal Sub-District. The number of samples taken as many as 102 people associated with the accounting information system, with sampling method used is nonprobability sampling method is purposive sampling. Data collection was done by distributing questionnaires to LPD in Abiansemal Sub-district. The analysis technique uses path analysis. The result of this research shows that the effectiveness variable of accounting information system has a positive effect and significantly influence to employee performance, effectiveness variable of accounting information system has positive influence and significant influence to organizational culture, organizational culture variable have positive effect and significant to employee performance. The results also indicate that organizational culture can mediate the effect of effectiveness of accounting information system on the performance of LPD employees of Abiansemal Sub-district.
Keywords: Technology Acceptance Model, Theory of Attitude and Behavior, Effectiveness of Accounting Information System, Organizational Culture, Employee.