bluuebunny/crossref_metadata_2025_split huggingface dataset:
Pengaruh Implementasi E-Budgeting Terhadap Transparansi Keuangan Daerah Di Indonesia
Authors: Nasution Dito Aditia Darma , Rizqy Ramadhan Puja 
Published: September 2019

This study aims to determine the effect of implementing e-budgeting on regional financial transparency in Indonesia. The theory used to achieve the objectives of this study is agency theory. This research was conducted at 32 local governments in Indonesia. Based on a simple regression model, this study shows that the implementation of e-budgeting has a positive and significant effect on regional financial transparency in Indonesia. These findings reinforce previous research. The findings of this study have implications in the form of useful contributions to government officials (executive and legislative), in demonstrating the important role of e-budgeting to encourage regional financial transparency. In addition, the findings of this study can be used as a basis for further research related to the topic of implementing e-budgeting and regional financial transparency.
Keywords: E-Budgeting, transparency, regional finance
Pengaruh Komitmen Manajemen, Kemampuan Teknik Personal Dan Information Technology Sophistication Pada Kinerja Sistem Informasi Akuntansi
Authors: Swara Luh Gede Ira Pratiwi , Widhiyani Ni Luh Sari 
Published: September 2019

This study aims to empirically the effect of management commitment, personal technical skills and information technology sophistication on the performance of accounting information systems in rural banks in Badung Regency. The population of this study was 52 rural banks in Badung Regency. Sampling used saturated sample technique or census, where the entire study population will used samples, so that the samples used as many as 52 BPR. Respondents in this study then selected 3 people in each BPR. Data analysis technique used multiple linear regression analysis. The results show that: 1) management commitment has positive and significant effect on the performance of BPR accounting information systems in Badung Regency, 2) personal engineering skills have positive and significant effect on the performance of BPR accounting information systems in Badung Regency and 3) information technology sophistication positive and significant effect on the performance of the BPR accounting information system in Badung Regency.
Keywords: Management commitment, personal technical ability, IT sophistication, SIA performance.
Pengaruh Independensi dan Gaya Kepemimpinan Pada Skeptisisme Profesional Auditor
Authors: Pratami Dhaniar Waghmi , Budiartha I Ketut 
Published: September 2019

Auditors who apply professional skepticism will be critical in conducting audit assignments taking into account existing risks and collecting audit evidence. In order for skepticism to be achieved, auditors need to pay attention to factors that can influence the skepticism of professional auditors. The purpose of this study was to determine the effect of independence and leadership style on professional skepticism of auditors. This research was conducted at the Denpasar Regional Public Accountant Office (KAP). The number of samples obtained based on the purposive sampling method is 45 people. Data collection using the questionnaire method. Based on the results of the analysis it was found that independence and leadership style had a positive influence on the auditor's professional skepticism.
Keywords: Independence, leadership, professional audit skepticism.
Pengaruh Lingkungan Institusional Dan Kinerja Keuangan Terhadap Opini Auditor Pada Perusahaan Manufaktur
Authors: Indrawati Mos , Ahmad Rifai H. , Irwan MP. M. 
Published: September 2019

This study aims to obtain empirical evidence about the impact of financial performance and institutional environment on WTP audit opinion. Institutional environment is proxied as a weak institutional environment and. strong. Altman Z ’Score measuring instruments are used to measure financial performance. Auditors' opinions are divided into WTP audit opinions and non WTP audit opinions. The purposive sampling method was used in taking research samples with several object criteria to obtain 146 companies. Logistic regression is used in analyzing research data with the SPSS 23.0 program in testing the hypothesis. The study concluded that the institutional environment does not have a significant influence on the acceptance of WTP audit opinion of a company, and financial performance can influence the WTP audit opinion of a company.
Keywords: Institutional environment, financial performance, WTP audit opinion.
PENGARUH REPUTASI UNDERWRITER, UKURAN PERUSAHAAN, DAN RETURN ON EQUITY TERHADAP UNDERPRICING SAAT IPO DI BEI
Authors: Jayanarendra Anak Agung Gede , Wiagustini Ni Luh Putu 
Published: September 2019

This study aims to analyze the influence of the factors that influence underpricing on the Initial Public Offering (IPO). The sample of this study amounted to 102 companies that experienced underpricing in 2013-2017 which were listed on the Indonesia Stock Exchange, the sample was conducted based on purposive sampling technique, with the criteria of companies conducting IPOs on the IDX in the period 2013-2017 and experiencing the phenomenon of underpricing. The method of data analysis uses multiple linear regression using the SPSS 20 program. The findings of the study are that company size and return on equity have a significant negative effect on underpricing, while the underwriter's reputation does not affect underpricing. This shows that the higher the size of the company and return on equity, the lower the underpricing of the company. Unlike the reputation of the underwriter who has no influence on underpricing.
Keywords: initial public offering, underpricing, underwriter reputation, firm size, return on equity
PENGARUH UKURAN PEMERINTAH DAERAH, PENDAPATAN ASLI DAERAH DAN BELANJA MODAL TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH
Authors: Sari Ni Made Diah Permata , Mustanda I Ketut 
Published: September 2019

This study aims to examine and analyze the effect of local government size, regional original income and capital expenditure on the financial performance of local governments in Badung Regency for the period 2013 - 2017. Data analysis techniques used are multiple linear regression analysis. The results of data analysis show that the size of the local government has a negative effect on the financial performance of local governments. This shows that the size of the local government that is proxied by the total assets owned by the local government has not contributed to the financial performance of the local government. Original regional income has a positive effect on the financial performance of local governments. This shows that the higher the local revenue generated, the higher the financial performance of the local government. And capital expenditure has a positive effect on the financial performance of local governments. This shows that the higher capital expenditure made by the government, the higher the financial performance of local governments.
Keywords: size, PAD, capital expenditure, financial performance
PERAN MOTIVASI KERJA MEMEDIASI PENGARUH PENGEMBANGAN KARIR TERHADAP KINERJA KARYAWAN FAIRMONT SANUR BEACH HOTEL
Authors: Sari Ni Putu Sinta Kumala , Sriathi A.A Ayu 
Published: September 2019

The purpose of this research was to examine the role of mediation work motivation on the effect on performance of employee career development. This research was conducted at the Fairmont Hotel Sanur Beach with samples as many as 72 people are determined by the method of proportionate stratified random sampling. The collection of data obtained from the results of the dissemination of the questionnaire by using as many as 13 indicators. As for the data analysis technique used in this study i.e. path analysis (path analysis) accompanied by sobel test. The results showed that the career development positive and significant effect on performance and motivation of the employees work. Motivation work positive and significant effect on performance as well as employees are able to mediate the influence of career development employee performance against. The results suggested that the better career development in the enterprise the higher the employee motivation, and higher employee motivation will be higher performance Fairmont Hotel Sanur Beach.
Keywords: career development, work motivation, employee performance
PENGARUH LEVERAGE, UKURAN PERUSAHAAN, DAN LIKUIDITAS TERHADAP KEPUTUSAN HEDGINGPADA PERUSAHAAN MANUFAKTUR TERDAFTAR DI BEI
Authors: Diah Windari I Gusti Made , Purnawati Ni Ketut 
Published: September 2019

Tujuan penelitian ini adalah untuk mengetahui signifikansi pengaruh leverage, ukuran perusahaandan likuiditas terhadap keputusan hedging. Penelitian ini dilakukan pada perusahaan manufaktur yang terdaftar pada Bursa Efek Indonesia periode 2016-2017. Jumlah sampel 124 perusahaan manufaktur dengan menggunakan teknik sampling sensus. Pengumpulan data dilakukan dengan metode observasi non partisipan yaitu melalui data laporan keuangan yang dipublikasikan pada website www.idx.co.id. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi logistik. Hasil pengujian hipotesis menunjukan bahwa variabel leverage yang diproksikan dengan debt to equity ratio memiliki pengaruh positif dan signifikan terhadap keputusan hedging. Variabel ukuran perusahaanmemiliki pengaruh positif dan signifikan terhadap keputusan hedging. Likuiditas yang diproksikan dengan current ratio menunjukan pengaruh yang negatif dan signifikan terhadap keputusan hedging.
Kata Kunci: leverage, ukuran perusahaan, likuiditas, hedging
PENGARUH PENGALAMAN BELANJA ONLINE, KEPUASAN PELANGGAN, DAN ADJUSTED EXPECTION TERHADAP NIAT MEMBELI KEMBALI MELALUI TRAVELOKA
Authors: Theresia Ni Made Maya Devi Theresia , Wardana I Made 
Published: September 2019

Tujuan penelitian ini adalah untuk mengetahui pengaruh pengalaman belanja online, kepuasan pelanggan, dan adjusted expectations terhadap niat membeli kembali. Penelitian ini dilakukan pada Traveloka dengan sampel sebanyak 96 milenial yang berdomisili di Kabupaten Badung dan Kota Denpasar, dengan metode non probability sampling khususnya purposive sampling. Alat analisis yang digunakan dalam penelitian ini adalah PLS (Partial Least Square). Berdasarkan hasil analisis ditemukan bahwa pengalaman belanja online berpengaruh signifikan terhadap kepuasan pelanggan, semakin baik pengalaman belanja secara online yang didapat oleh pelanggan maka kepuasan pelanggan akan semakin meningkat. Pengalaman belanja online tidak berpengaruh signifikan terhadap adjusted expectations. Kepuasan pelanggan berpengaruh signifikan terhadap adjusted expectations, semakin tinggi tingkat kepuasan maka adjusted expectations juga akan semakin meningkat. Kepuasan pelanggan dan adjusted expectations berpengaruh signifikan terhadap niat membeli kembali.
Kata kunci : pengalaman, kepuasan, adjusted expectations, niat membeli kembali.
PENGARUH DIVIDEN, UTANG, DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN PROPERTY DI BURSA EFEK INDONESIA (BEI)
Authors: Utama I Made Dharma Putra , Dana I Made 
Published: September 2019

Financial report analysis is conducted to determine the health level of the company. The property and real estate sector is one of the most important sectors in a country. This can be used as an indicator to analyze the economic health of a country. The property and real estate industry is one sector that signals a fall or the development of a country's economy. This indicates that more and more companies engaged in the property and real estate sector indicate the growing economy in Indonesia. This study aims to determine the effect of dividends, debt, and profitability on firm value on Property Companies on the Indonesia Stock Exchange in 2012-2016. Based the results of the analysis that has been done, the results obtained are dividend policy represented by the House of Representatives, the debt policy represented by DER, profitability represented by ROE, get a significant positive result on firm value.
Keyword: DPR, DER, ROE, firm value
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, DAN LEVERAGE TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN MANUFAKTUR
Authors: Agustino Ni Wayan Indah Paramyta , Dewi Sayu Ketut Sutrisna 
Published: September 2019

Penelitian ini bertujuan untuk menguji pengaruh ukuran perusahaan, profitabilitas, dan leverage terhadap kebijakan dividen. Penelitian ini dilakukan pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). Pengambilan sampel dilakukan dengan menggunakan sampling jenuh atau sensus dan diperoleh sebanyak 47 perusahaan manufaktur yang membayarkan dividen dan menghasilkan profit di BEI selama tahun 2014-2016. Teknik analisis yang digunakan adalah analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa ukuran perusahaan dan profitabilitas berpengaruh terhadap kebijakan dividen, sedangkan leverage tidak berpengaruh.
Kata Kunci : kebijakan dividen, profitabilitas, ukuran perusahaan, leverage
PENGARUH INOVASI PRODUK TERHADAP NIAT PEMBELIAN ULANG DIMEDIASI OLEH KEPUASAN KONSUMEN
Authors: Putra P I. B Panca , Kusumadewi Ni Made Wulandari 
Published: September 2019

Tujuan penelitian ini adalah untuk mengetahui pengaruh inovasi produk terhadap niat pembelian ulang dimediasi oleh kepuasan konsumen (Studi pada Bakery Patisserie & Café Sanur). Penelitian ini dilakukan di Kota Denpasar dengan teknik analisis data Path Analisis. Ukuran sampel yang didapat dengan menggunakan metode purposive sampling sebanyak 110 responden. Berdasarkan hasil analisis dapat dikemukakan bahwa inovasi produk berpengaruh positif dan signifikan terhadap kepuasan konsumen pada Bakery Patisserie & Café Sanur. Inovasi produk berpengaruh positif dan signifikan terhadap niat beli ulang konsumen pada Bakery Patisserie & Café Sanur. Kepuasan konsumen berpengaruh positif dan signifikan terhadap niat beli ulang konsumen pada Bakery Patisserie & Café Sanur. Kepuasan konsumen memediasi pengaruh positif inovasi produk terhadap niat beli ulang konsumen pada Bakery Patisserie & Café Sanur. Saran yang dapat direkomendasikan sebagai produsen, Bakery Patisserie & Café Sanur harus menjaga rasa yang enak dan meningkatkan hasil produksi sehingga konsumen senang dan terus ingin berbelanja. Harus tetap mempertahankan rasa puas dari konsumen baik dari segi layanan, tampilan makanan, serta rasa dari makanan itu sendiri yang menjadi hal utama yang dicari oleh setiap konsumen.
Kata kunci: inovasi produk, kepuasan konsumen, niat beli ulang
PERAN BRAND IMAGEMEMEDIASI HUBUNGAN KREDIBILITAS CELEBRITY ENDORSER DENGAN NIAT BELI
Authors: Apsari Dewi Cokorda Istri Gita , Rahyuda I Ketut 
Published: September 2019

Penelitian ini bertujuan untuk menguji pengaruh kredibilitas celebrity endorser terhadap niat beli melalui brand image produk kosmetik Maybelline di Kota Denpasar.Populasi dalam penelitian ini adalah di Kota Denpasar dengan melibatkan 100 orang responden dengan metode purposive sampling.Data dikumpulkan melalui penyebaran kuisoner.Teknik analisis data yang digunakan adalah uji asumsi klasik, teknik analisis jalur (path analysis), uji sobel dan uji VAF. Hasil penelitian menemukan bahwa kredibilitas celebrity endorser berpengaruh positif dan signifikan dengan brand image.Brand image berpengaruh positif dan signifikan terhadap niat beli. Kredibilitas celebrity endorser berpengaruh positif dan signifikan terhadap niat beli. Brand image memediasi pengaruh kredibilitas celebrity endorser terhadap niat beli kosmetik Maybelline di Kota Denpasar.
Kata Kunci : kredibilitas celebrity endorser, brand image, niat beli
PERBEDAAN KINERJA KEUANGAN BANK OCBC NISP SEBELUM DAN SESUDAH MERGER DI INDONESIA
Authors: Usmany Lisa Rachel , Badjra Ida Bagus 
Published: September 2019

Merger adalah penggabungan dua perusahaan menjadi satu. Keputusan merger mempunyai pengaruh yang besar dalam perbaikan kondisi dan peningkatan kerja perusahaaan, karena dengan bergabungnya dua perusahaan atau lebih dapat saling menunjang kegiatan usaha, sehingga keuntungan yang dihasilkan juga lebih besar dibandingkan bila dilakukan dengan sendiri-sendiri. Tujuan dalam penelitian ini adalah untuk menganalisis apakah keputusan merger dapat meningkatkan kinerja keuangan Bank OCBC NISP dan untuk menganalisis apakah terdapat perbedaan yang signifikan kinerja keuangan Bank OCBC NISP sebelum dan sesudah merger. Penelitian ini dilakukan pada Bank OCBC NISP periode 5 tahun sebelum merger 2006-2010 dan 5 tahun setelah merger 2012-2016. Pengumpulan data menggunakan metode sensus yaitu melalui laporan keuangan bank OCBC NISP per tahun. Teknik analisis data yang digunakan adalah paried samples t-test. Berdasarkan hasil analisis ditemukan bahwa kinerja keuangan CAR, NPL, ROA dan LDR terdapat peningkatan kinerja serta terdapat perbedaan yang signifikan sebelum dan sesudah dilakukan merger.
Kata kunci: CAR, NPL, ROA, LDR, merger
PERAN KEPUASAN KERJA MEMEDIASI PENGARUH STRES KERJA TERHADAP KINERJA KARYAWAN HOUSEKEEPING DEPARTMENT FAVE HOTEL
Authors: Prawira I Gusti Agung Gde Yoga , Suwandana I Gusti Made 
Published: September 2019

Companies must be able to maintain employee performance to remain stable and even increase. Satisfied employees are effective and well-performing workers. The purpose of this study was to determine the direct effect of work stress and job satisfaction on employee performance, to determine work stress on employee job satisfaction, and to determine the effect of Job Satisfaction in mediating the effect of work stress on employee performance. The population in this study were 47 Fave Hotel Housekeeping Department employees. Sampling uses a saturated sample technique and the data was analyzed using path analysis techniques. The results showed that work stress has a negative and significant effect on job satisfaction and employee performance, namely the higher the level of work stress that employees have, the lower the job satisfaction and employee performance that will be formed within the employee. Job satisfaction has a positive and significant effect on employee performance. This means that the higher job satisfaction felt by employees, the higher the performance of employees that will be formed. Job satisfaction is positively and significantly mediates the effect of work stress on employee performance.
Keywords: Job Satisfaction, Job Stress, and Employee Performance
PENGARUH BUDAYA ORGANISASI, GAYA KEPEMIMPINAN, DAN LINGKUNGAN KERJA FISIK TERHADAP DISIPLIN KERJA KARYAWAN
Authors: Armawan Putu Angga , Suana I Wayan 
Published: September 2019

Work discipline is a method used by a company to influence the behavior of its employees in order to obey the rules and regulations in the company to achieve the goals of the company. Work discipline is influenced by organizational culture, leadership style, and physical work environment. The purpose of this study was to determine the effect of organizational culture, leadership style, and physical work environment on the work discipline of UPT employees. Bali Industrial and Tourism Training Center. This research was conducted at the UPT. Bali Industrial and Tourism Training Center. The number of samples taken was 40 people including the head of the Office, with a saturated sampling method. Data collection is done through interviews and questionnaires. The analysis technique used is multiple linear regression. Based on the results of the analysis it was found that organizational culture, leadership style, and physical work environment had a significant effect on work discipline.
Keywords: work discipline, organizational culture, leadership style, physical work environment
PENGARUH KOMPENSASI FINANSIAL, LINGKUNGAN KERJA NON FISIK, DAN KOMITMEN ORGANISASIONAL TERHADAP SEMANGAT KERJA KARYAWAN
Authors: Darmawan I Gede Widya , Wibawa I Made Artha 
Published: September 2019

The purpose of this study was to study comparative financial research, non-physical work environment, and organizational commitment to morale. This research was conducted at KSP. Tat Twam Asi Denpasar, the number of samples taken was 30 employees, with the method of saturated samples / census. Data collection is done through interviews and questionnaires. The analysis technique uses multiple linear regression analysis techniques. At the initial observation found in KSP. Tat Twam Asi Denpasar has a problem related to the employee morale. This can be seen from the high employee absentee level. Based on the results of the analysis found that financial compensation, non-physical work environment, and organizational commitment simultaneously or partially positive commitment to employee morale. This shows that the higher compensation and organizational commitment, the higher employee morale will be. KSP. Tat Twam, the approved company considers the average value indicators that are approved by the average value variable.
Keywords: financial compensation, non physical work environment, commitment organizational, employee morale.
PERAN BRAND IMAGE MEMEDIASI PENGARUH CELEBRITY ENDORSER TERHADAP PURCHASE INTENTION
Authors: Roshan Putu Agung Aprilia , Sudiksa Ida Bagus 
Published: September 2019

The purpose of this research is to know the role of brand image mediate the influence of celebrity endorser against purchase intention on a prospective consumer products lipstick Wardah. This research was conducted in Denpasar city, using a sample size as much as 108 respondents with a purposive sampling method. As for the data analysis technique used in this study is Path Analysis and accompanied by Sobel test to test the hypothesis put forward. Based on the results of research conducted, the brand image was able to mediate the celebrity endorser against purchase intention. Data of respondents are directly viewable is celebrity endorser of the positive and significant effect against brand Image; brand image is positive and significant effect against purchase intention; celebrity endorser of the positive and significant effect against purchase intention; as well as brand image are significantly able to mediate the celebrity endorser against purchase intention.
Key Word: celebrity endorser, brand image, purchase intention
PERAN CITRA MEREK DALAM MEMEDIASI PENGARUH E-WOM TERHADAP MINAT BELI SEPATU MEREK BATA
Authors: Iswara Gusti Agung Narendra , Santika I Wayan 
Published: September 2019

This study explains the role of brand image mediating the influence of E-WOM on buying interest. This research was conducted in the city of Denpasar involving 130 respondents. The study used questionnaires, observation and interviews. Path analysis and sobel test were used. The results of this study are E-WOM variables that influence positively and significantly on brand image, E-WOM has a positive and significant influence on buying interest, brand image has positive and significant influence on buying interest, and brand image is able to mediate E-WOM with buying interest. Bata management should increase the perception of prospective buyers with users who have used Bata brand shoes on social media, by reviewing the superiority of Bata products.
Keywords: brand image, E-WOM, buying interest