bluuebunny/crossref_metadata_2025_split huggingface dataset:
Pengaruh Sistem Administrasi Perpajakan Modern, Pengetahuan Perpajakan Dan Kualitas Pelayanan Fiskus Pada Kepatuhan WPOP
Authors: Yunita Sari Ni Putu , Jati I Ketut 
Published: July 2019

This study aims to determine the system of modern tax administration, knowledge, and service quality. Tax facilitator at the East Denpasar Primary Tax Office. The population in this study were all taxpayers registered at the Pratama East Tax Office. The number of samples used in this study were 100 respondents from 76,543 people who were still working at the East Denpasar Pratama Tax Office in 2017. The sample size was calculated based on the formula with incidental sampling technique. Data collection in this study was conducted by questionnaire method. Data analysis techniques that are multiple linear regression analysis. The results of the study show that the modern tax administration system, knowledge, and quality of taxpecting services are positive for the individual taxpayer tax rate.
Keywords: modern taxation, knowledge, fiscus service, compliance
Faktor-Faktor yang Mempengaruhi Kemauan Membayar Pajak WPOP di Kantor Pelayanan Pajak Pratama Gianyar
Authors: Pringgandana Aswin , Suaryana I Gusti Ngurah Agung 
Published: July 2019

The purpose this study is to determine the effect of awareness tax, knowledge and understanding of tax regulations, the effectiveness of tax system, the quality of tax services on the willingness to pay personal taxpayers. This research was conducted at KPP Pratama Gianyar. The population is individual taxpayer registered in KPP Pratama Gianyar as many 114,677 taxpayer with the amount of samples taken as 100 personal tax payers with incidental sampling technique by filling out the questionnaire. Analysis technique used multiple linear regression. Based on the results found that awareness tax, knowledge and understanding, tax system effectiveness, and quality of tax services have a positive and significant impact on the willingness to pay taxes. This shows that the higher level of awareness of paying taxes, knowledge and understanding of tax laws, the effectiveness of the tax system, the quality of tax services will be higher the willingness to pay taxes.
Keywords: awareness, knowledge, understanding, effectiveness, service quality
Pengaruh Efektivitas Penggunaan, Kepercayaan dan Kualitas Sistem Informasi Akuntansi pada Kinerja Karyawan
Authors: Sari Ni Luh Putu Dwi Gita , Putra I Made Pande Dwiana 
Published: July 2019

The development accounting information system has penetrated into various fields of life, one of which is utilized for the progress of the company. The sustainability of a company is determined by the performance of the employee. The purpose of this study was to determine the effect of the effectiveness of the use, trust and quality of the accounting information system on employee performance. The population in this study were employees in the administration field at PT Indonesia Power Unit Pembangkitan Bali. The number of samples obtained by saturated sampling technique is as many as 58 respondents. Data analysis used in this study is a multiple linear regression analysis technique. The results of this study indicate that the effectiveness of the use, trust and quality of accounting information systems has a positive effect on employee performance.
Keywords: effectiveness of use, trust, quality, employee performance
Kepuasan Kerja dan Integritas sebagai Pemoderasi Pengaruh Penerapan Sistem Informasi Akuntansi pada Kinerja Karyawan
Authors: Nayaka A.A Bagus Surya , Suardikha I Made Sadha 
Published: July 2019

Each company is required to provide information from the accounting process results of each period to meet the needs of financial information for parties who have an interest. The purpose of this study is to determine the effect of SIA implementation on employee performance with job satisfaction and integrity as a moderator. This research was conducted at BPD Bali in Denpasar City. Sample in this study amounted to 80 people. Data analysis technique is done by simple linear regression analysis and Moderated Regression Analysis. The results showed that SIA that has been applied to BPD Bali in Denpasar City able to improve employee performance. This study also found that job satisfaction strengthens the influence of SIA implementation on the performance of employees and the integrity of the employees does not strengthen or weaken the influence of SIA implementation on the performance of BPD Bali employees in Denpasar City.
Keywords: accounting information system, employee performance, job satisfaction, integrity.
Pengaruh Intellectual Capital, Corporate Social Responsibility Disclosure pada Kinerja Pasar (Studi Perusahaan Perbankan Di BEI)
Authors: Suastyani Kadek Novia , Ary Wirajaya I Gede 
Published: July 2019

This study purpose to determine the effect of intellectual capital, corporate social responsibility disclosure on market performance. This research was conducted on banking companies listed on the Indonesia Stock Exchange in 2014-2016, namely as many as 43 companies. Samples were taken using non-probability sampling techniques with purposive sampling method. Obtained 23 companies with 69 total observations. The data analysis technique used is multiple linear regression analysis. The results of the analysis prove that companies that are able to process value added well will affect market performance. This study also found that the more items disclosure of CSR disclosure disclosed by the company will improve market performance.
Keywords: intellectual capital, corporate social responsibility disclosure, market performance
Pengalaman Auditor dan Kepuasan Kerja Sebagai Pemoderasi Pengaruh TBP dan Profesionalisme Pada Kualitas Audit
Authors: Prabawati Suteja I Gusti Diah Agung , Widhiyani Ni Luh Sari 
Published: July 2019

This study aims to determine the effect of time budget pressure (TBP) and professionalism on audit quality with auditor experience and job satisfaction as moderating in KAP in Bali. The population in this study were all auditors who worked in KAP in Bali, amounting to 77 auditors. Determination of samples in this study using non probability sampling method with purposive sampling technique. The sample amounted to 42 auditors. The results of this research questionnaire were measured using a Likert scale. The data analysis technique used is Moderated Regression Analysis. The results of this study indicate that time budget pressure has a negative and significant effect on audit quality; professionalism has a positive and significant effect on audit quality; auditor experience weakens the effect of time budget pressure on audit quality, and strengthens the influence of professionalism on audit quality; and job satisfaction weakens the effect of time budget pressure on audit quality, and strengthens the influence of professionalism on audit quality.
Keywords: time budget pressure, professionalism, auditor experience, job satisfaction, audit quality
Pengaruh Kejelasan Sasaran Anggaran, Sistem Pelaporan dan Partisipasi Masyarakat Pada Akuntabilitas Pengelolaan Dana Desa
Authors: Agus Suma Arta I Made , Rasmini Ni Ketut 
Published: July 2019

This study aims to determine the effect of the clarity of budget targets, reporting systems, and community participation in the accountability of village fund management in Seririt District, Buleleng Regency. The study sample was 20 villages in Seririt District with 80 respondents. The method of determining the sample uses the saturated sample method and data collection using a questionnaire. Data were analyzed using multiple linear regression analysis. Based on the results of this study indicate that the clarity of budget targets, reporting systems, and community participation has a positive effect on the accountability of village fund management. This shows that the better the clarity of budget targets, reporting systems, and community participation, the better accountability of village fund management in Seririt District, Buleleng Regency.
Keywords: clarity of budget targets, reporting systems, community participation, accountability
Pengaruh Likuiditas Dan Kepemilikan Institusional Terhadap Kebijakan Dividen Perusahaan Manufaktur
Authors: Nugraheni Ni Putu , Mertha Made 
Published: July 2019

Investors decide to invest in a company to get a profit in the form of dividends or capital gains. The company must consider the dividend policy that will be made because the decision on dividend distribution will be taken into consideration by investors before making an investment. This study aims to obtain empirical evidence regarding the effect of liquidity and institutional ownership on dividend policy. This research was conducted at a listed manufacturing company in 2014-2017. The method of determining the sample used is using purposive sampling. The data analysis technique used is multiple linear regression. Based on the results of the study, liquidity proxied by the current ratio has a positive and significant effect on dividend policy. Liquidity proxied by cash ratio has a negative and not significant effect on dividend policy. Institutional ownership has a positive and significant effect on dividend policy.
Keywords: liquidity, institutional ownership, dividend policy.
Moderasi Good Corporate Governance Terhadap Pengaruh Risiko Perusahaan Pada Manajemen Laba
Authors: Pradnyani Ida Ayu Devi Candra , Astika Ida Bagus Putra 
Published: July 2019

Risiko perusahaan adalah suatu kondisi dimana kemungkinan-kemungkinan yang menyebabkan kinerja suatu perusahaaan menjadi lebih rendah dari pada apa yang diharapkan perusahaan karena adanya suatu kondisi tertentu yang tidak pasti di masa mendatang. Di penelitian ini risiko perusahaan diproksikan dengan leverage. Leverage adalah rasio penggunaan hutang oleh perusahaan yang digunakan sebagai pendanaan untuk pengeluaran perusahaan, yang pembiayaannya berasal dari penggunaan utang.Penelitian ini mengambil sampel berdasarkan metode non probability sampling dengan teknik purposive sampling pada perusahaan manufaktur di Bursa Efek Indonesia pada rentang tahun 2014-2016. Jumlah sampel yang diperoleh yaitu 204 observasian. Dalam penelitian ini teknik analisis data yang digunakan yaitu uji regresi sederhana dan uji Moderated Regression Analysis (MRA).Berdasarkan hasil analisis penelitian ini ditemukan bahwa risiko perusahaan dengan proksi leverage berpengaruh positif pada manajemen laba. GCG mampu dalam memoderasi pengaruh risiko perusahaan dengan proksi leverage pada manajemen laba.
Kata Kunci:manajemen laba, risiko perusahaan, leverage, GCG, komite audit.
Pengaruh Partisipasi Penganggaran, Informasi Asimetri, Komitmen Organisasi, dan Ketidakpastian Lingkunganpada Senjangan Anggaran
Authors: Cahyadi Luhur Ida Bagus Surya , Supadmi Ni Luh 
Published: July 2019

Anggaran merupakan bagian penting dalam suatu organisasi baik sektor publik maupun perusahaan. Organisasi sektor publik harus selalu memperhatikan faktor-faktor yang dapat mempengaruhi senjangan anggaran, seperti partisipasi penganggaran, informasi asimetri, komitmen organisasi, dan ketidakpastian lingkungan. Tujuan penelitian ini adalah untuk mendapatkan bukti empiris pengaruh partisipasi penganggaran, informasi asimetri, komitmen organisasi, dan ketidakpastian lingkungan pada senjangan anggaran. Populasi penelitian ini adalah Organisasi Perangkat Daerah (OPD) Pemerintah Kota Denpasar yang berjumlah sebanyak 33 OPD, jumlah penelitian sampel sebanyak 99 orang pegawai OPD. Teknik analisis data yang digunakan adalah analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa partisipasi penganggaran, informasi asimetri, komitmen organisasi, dan ketidakpastian lingkungan berpengaruh positif pada senjangan anggaran pada Organisasi Perangkat Daerah Pemerintah Kota Denpasar.
Kata kunci : Partisipasi penganggaran, informasi asimetri, komitmen organisasi, ketidakpastian lingkungan, senjangan anggaran
Pengaruh Indikator Risk Based Bank Rating Terhadap Kinerja Keuangan Pada Perusahaan Perbankan yangTerdaftar di BEI Tahun 2012-2016
Authors: Sukma Kartika Dewi Ni Wayan , Yadnyana I Ketut 
Published: July 2019

Populasi dalam penelitian ini adalah 43 Perusahaan Perbankan yang terdaftar di Bursa Efek Indonesia tahun 2012-2016. Penentuan sampel dalam penelitian ini menggunakan metode purposive sampling. Jumlah Perusahaan Perbankan yang memenuhi kriteria sebanyak 6 perusahaan dengan jumlah 30 amatan. Metode pengumpulan data yang digunakan adalah metode observasi nonpartisipan. Teknik analisis data yang digunakan adalah analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa secara parsial non performing loan., loan to deposit ratio, capital adequacy ratio berpengaruh negatif terhadap kinerja keuangan, serta net interest margin berpengaruh positif terhadap kinerja keuangan. Sementara good corporate governance tidak berpengaruh terhadap kinerja keuangan. Hasil penelitian ini diharapkan untuk perusahaan-perusahaan perbankan perlu memperhatikan dan mengelola variabel yang berpengaruh negatif terhadap kinerja keuangan. Untuk investor hasil penelitian ini dapat dijadikan sebagai bahan pertimbangan yang bermanfaat untuk mengambil keputusan berinvestasi khususnya dalam menilai kinerja keuangan perbankan.
Kata kunci: kinerja keuangan, indikator risk based bank rating
Pengaruh Opini Auditor dan Pertumbuhan Penjualan Perusahaan pada Nilai Perusahaan
Authors: Diantari Ketut Ita , Suryanawa I Ketut 
Published: July 2019

The study was conducted to identify and test empirically the influence of auditor opinion which is an external factor, and sales growth which is the company's internal factors on the firm’s value. The study was conducted on consumer goods industry sector companies for the period 2013-2017. Samples totaling 17 companies was selected purposively, so that 85 observations were obtained. The data analysis technique used is multiple linear regression. The results of the study show 1) the auditor's opinion does not affect the firm's value. 2) Company sales growth has a positive effect on firm’s value. Based on the results obtained, the research has theoretical implications, that is, it can support signal theory and become another research reference source related to firm’s value. The practical implication is to be considered by investors, creditors, and other interested parties in making business decisions.
Keywords: auditor opinion, company sales growth, firm value
Reaksi Pasar Atas Dividend Initiation dan Dividend Omission
Authors: Adi Pertiwi Ni Putu , Wirama Dewa Gede 
Published: July 2019

Pengumuman dividend initiation dan dividend omission merupakan kebijakan yang dapat memengaruhi keputusan investor dalam berinvestasi. Perubahan dividen dapat merupakan sinyal mengenai kinerja perusahaan di masa yang akan datang. Tujuan penelitian ini adalah untuk menganalisis reaksi pasar atas dividend initiation dan dividend omission. Penelitian ini dilakukan di Bursa Efek Indonesia dengan periode penelitian selama 10 tahun yaitu dari tahun 2008 sampai dengan 2017. Sampel penelitian berjumlah 91 perusahaan untuk dividend initiation dan 80 perusahaan untuk dividend omission. Sampel ditentukan dengan metode purposive sampling. Hasil pengujian one sample t-test menunjukkan bahwa pasar bereaksi negatif atas dividend omission, namun tidak ada reaksi atas dividend initiation.
Kata Kunci: dividend initiation, dividend omission, reaksi pasar
Good Corporate Governance Sebagai Pemoderasi Pengaruh Profitabilitas dan Corporate Social Responsibility pada Nilai Perusahaan
Authors: Indra Wijaya I Putu , Putu Wirawati Ni Gusti 
Published: July 2019

Tujuan penelitian ini untuk mendapatkan bukti empiris mengenai GCG sebagai pemoderasi pengaruh profitabilitas dan CSR pada nilai perusahaan seluruh perusahaan yang terdaftar di BEI periode 2013-2016. Metode penentuan sampel yang digunakan adalah metode nonprobability sampling dengan teknik purposive sampling. Jumlah perusahaan yang memenuhi kriteria adalah 14 perusahaan dengan jumlah amatan sebanyak 46. Teknik analisis data yang digunakan adalah Moderated Regression Analysis. Hasil penelitian menemukan bahwa profitabilitas dan CSR berpengaruh positif pada nilai perusahaan. GCG mampu memperkuat pengaruh CSR pada nilai perusahaan, namun GCG tidak mampu memoderasi pengaruh profitabilitas pada nilai perusahaan. Hasil penelitian ini diharapkan mampu memberikan informasi bagi perusahaan terkait pentingnya meningkatkan profitabilitas, pengungkapan CSR dan penerapan GCG sehingga nantinya dapat meningkatkan nilai perushaan. Hasil penelitian ini diharapkan mampu memberikan informasi bagi pihak-pihak yang berpekentingan sebagai dasar pengambilan keputusan investasi.
Kata kunci: nilai perusahaan, profitabilitas, CSR, GCG
Analisis Pengaruh Profesionalisme, Independensi dan Pengalaman Kerja Pada Kinerja Pengawas Internal (Panureksa) LPD
Authors: Putra I Gede Alit , Jati I Ketut 
Published: July 2019

Penelitian ini bertujuan untuk mengetahui pengaruh profesionalisme, pengalaman dan independensi pada kinerja pangawas internal LPD di Kecamatan Abiansemal Kabupaten Badung. Istilah kinerja berasal dari kata job performance yaitu hasil kerja secara kualitas dan kuantitas yang dicapai oleh seorang pegawai dalam melakukan tugasnya sesuai dengan tanggung jawab yang diberikan kepadanya. Agar menghasilkan kinerja yang baik diperlukan profesionalisme, pengalaman dan sikap independensi dalam melaksanakan tugas untuk menunjang kinerja pengawas yang baik. Metode penelitian adalah metode kuantitatif, adapun penelitian ini berbentuk asosiatif tipe kausalitas dengan metode pengumpulan datanya menggunakan kuesioner. Populasi dan sampel berjumlah 102 responden dengan metode sampling jenuh. Teknik analisis data adalah analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa profesionalisme, independesi dan pengalaman kerja berpengaruh positif dan signifikan pada kinerja pengawas internal seluruh LPD di Kecamatan Abiansemal. Sehingga sesuai teori peran, dengan dimilikinya pengetahuan dan pengalaman maka akan mengurangi terjadinya konflik peran yang nantinya dapat mempengaruhi kinerja.
Kata Kunci : profesionalisme, independensi, pengalaman kerja, kinerja pengawas internal
Pengaruh Alokasi Belanja Operasi dan Belanja Modal pada Indeks Pembangunan Manusia
Authors: Sasti Ida Ayu Tari Purnama , Latrini Made Yenni 
Published: July 2019

This study aims to obtain empirical evidence regarding the effect of operating expenditure and capital expenditure allocation on the human development index. This research was conducted in 9 regencies / cities in the province of Bali. The population in this study is the entire Report on Realization of Regional Revenues and Expenditures and the Human Development Index of all Regency / City of the Province of Bali in 2013-2017. The method of determining the sample used is a saturated sample, with a total sample of 45 observations. The data analysis technique used is multiple linear regression analysis. Based on the results of the study indicate that operating expenditure has an effect on the human development index and capital expenditure has no effect on the human development index.
Keywords: Operating expenditure, capital expenditure, human development index
Pengaruh Ukuran Perusahaan, Profitabilitas, Koneksi Politik dan Pengungkapan Corporate Social Responsibility Pada Tax Avoidance
Authors: Darmayanti Pande Putu Biantari , Lely Aryani Merkusiawati Ni Ketut 
Published: July 2019

The variables examined in this study are company size, profitability, political connections and disclosure of corporate social responsibility (CSR). The purpose of this study is to obtain empirical results regarding the effect of company size, profitability, political connections and disclosure of corporate social responsibility (CSR) on tax avoidance. This research was conducted on the Indonesia Stock Exchange (IDX). The number of samples taken as many as 38 manufacturing companies with nonprobability sampling method, especially purposive sampling. The research period is 2014-2017. Data collection is done by non-participant observation techniques. The data analysis technique used is multiple linear regression. The results of this study indicate that company size, political connections and disclosure of corporate social responsibility have no effect on tax avoidance while profitability has a negative effect on tax avoidance. The amount of profit obtained by the company is very influential on the company's actions to practice tax avoidance.
Keywords: Tax avoidance, company size, profitability, political connections, disclosure of corporate social responsibility
Pengaruh Board Diversity Pada Nilai Perusahaan Dalam Perspektif Corporate Governance
Authors: Yogiswari Ni Luh Putu Purna , Badera I  Dewa Nyoman 
Published: July 2019

Board composition is one particular issue regarding corporate governance. This study aims to find empirical evidence regarding the effect of board diversity proxied by gender diversity, nationality diversity, educational background, and the proportion of outside directors on firm value. This research was conducted in basic industrial and chemical manufacturing companies listed on the Indonesia Stock Exchange with an observation period of 3 years, those of from 2015-2017. The method of determining the sample uses a purposive sampling. The sample of this study amounted to 39 companies with a total of 117 samples. Based on the results of the analysis, it can be concluded that gender diversity and the proportion of outside directors have no effect on firm value while there is a positive effect between nationality diversity and educational background on firm value.
Keywords: Board diversity, corporate governance, and firm value.
Pengaruh Audit Tenure dan Auditor Switching Pada Audit Delay Dengan Financial Distress Sebagai Variabel Pemoderasi
Authors: Pradnyaniti Luh Putu Yanti , Suardikha I Made Sadha 
Published: July 2019

Penelitian ini bertujuan untuk mendapatkan bukti empiris pengaruh audit tenure dan auditor switching pada audit delay dengan financial distress sebagai variabel pemoderasi. Metode penentuan sampel yang digunakan adalah purposive sampling. Jumlah sampel yang diperoleh sebanyak 23 perusahaan pertambangan di BEI tahun 2013-2017. Teknik analisis data yang digunakan yaitu uji Moderated Regression Analysis (MRA). Berdasarkan hasil penelitian, diketahui bahwa audit tenure berpengaruh negatif pada audit delay. Auditor switching tidak berpengaruh pada audit delay. Financial distress memperlemah pengaruh audit tenure pada audit delay. Financial distress tidak memoderasi pengaruh auditor switching pada audit delay. Implikasi teoretis penelitian ini adalah sebagai tambahan referensi penelitian selanjutnya mengenai penelitian yang berkaitan dengan audit delay dan teori sinyal serta teori kepatuhan.
Kata Kunci: Audit delay, audit tenure, auditor switching, financial distress
Pengaruh Partisipasi Penganggaran dan Penekanan Anggaran Pada Senjangan Anggaran Dengan Locus of Control Sebagai Pemoderasi
Authors: Ayounik Mahasabha Ni Luh , Ratnadi Ni Made Dwi 
Published: July 2019

Tujuan penelitian ini untuk menguji secara empiris kemampuan internal locus of control dalam memoderasi pengaruh partisipasi penganggaran dan penekanan anggaran pada senjangan anggaran. Penelitian ini dilakukan di 37 Organisasi Perangkat Daerah (OPD) Kabupaten Badung. Jumlah sampel yang diambil sebanyak 111 dengan menggunakan metode purposive sampling. Pengumpulan data dilakukan menggunakan kuesioner. Teknik analisis data yang digunakan adalah uji nilai selisih mutlak. Berdasarkan hasil analisis, ditemukan bahwa internal locus of control memperlemah pengaruh partisipasi penganggaran pada senjangan anggaran. Hal ini menunjukkan bahwa semakin tinggi partisipasi penganggaran menyebabkan semakin tinggi senjangan anggaran dan akan berkurang apabila terdapat internal locus of control. Akan tetapi, internal locus of control tidak memoderasi pengaruh penekanan anggaran pada senjangan anggaran.
Kata kunci: Partisipasi penganggaran, penekanan anggaran, internal locus of control, senjangan anggaran