bluuebunny/crossref_metadata_2025_split huggingface dataset:
Pengaruh Profitabilitas, Leverage dan Kepemilikan Asing pada Pengungkapan Corporate Social Responsibility dengan Ukuran Perusahaan Sebagai Variabel Moderasi
Authors: Irmayanti Kadek Nitya Devi , Mimba Ni Putu Sri Harta 
Published: September 2018

Penelitian ini berfokus pada perusahaan consumer goods, dimana perusahaan ini memproduksi barang-barang konsumsi yang dibutuhkan secara rutin oleh masyarakat. Penelitian mengenai pengungkapan CSR pada perusahaan consumer goods masih jarang dilakukan. Sampel yang didapatkan sebanyak 7 perusahaan menggunakan teknik purposive sampling, dengan teknik analisis data yang digunakan adalah Moderated Regression Analysis (MRA). Hasil penelitian ini menunjukkan bahwa profitabilitas tidak berpengaruh signifikan pada pengungkapan CSR, leverage berpengaruh positif pada pengungkapan CSR, kepemilikan asing tidak berpengaruh signifikan pada pengungkapan CSR, ukuran perusahaan tidak mampu memoderasi pengaruh profitabilitas pada pengungkapan CSR, ukuran perusahaan mampu memoderasi (memperlemah) pengaruh leverage pada pengungkapan CSR dan ukuran perusahaan tidak mampu memoderasi pengaruh kepemilikan asing pada pengungkapan CSR.
Kata kunci: Profitabilitas, leverage, kepemilikan asing, ukuran perusahaan, pengungkapan CSR, consumer goods.
Pengaruh Koneksi Politik, Capital Intensity, Profitabilitas, Leverage dan Ukuran Perusahaan Pada Agresivitas Pajak
Authors: Windaswari Kadek Ayu , Merkusiwati Ni Ketut Lely Aryani 
Published: September 2018

Tindakan perencanaan pajak baik menggunakan cara yang tergolong legal (tax avoidance) atau ilegal (tax evasion) dengan tujuan untuk mengurangi beban pajak disebut agresivitas pajak. Tujuan dari penelitian ini adalah untuk menganalisis pengaruh koneksi politik, capital intensity, profitabilitas, leverage, dan ukuran perusahaan pada agresivitas pajak. Objek penelitian ini yaitu perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia periode tahun 2012-2016. Sampel diperoleh sebanyak 60 perusahaan dengan metode purposive sampling selama periode 5 tahun. Teknik analisis data pada penelitian ini yaitu analisis regresi linear berganda. Hasil analisis menemukan bahwa profitabilitas berpengaruh negatif pada agresivitas pajak. Hal ini menunjukkan bahwa semakin tinggi profitabilitas perusahaan akan menyebabkan menurunnya tingkat agresivitas pajak perusahaan karena semakin tinggi profitabilitas maka performa perusahaan semakin baik sehingga perusahaan tersebut mampu membayar kewajiban pajaknya. Variabel koneksi politik, capital intensity, leverage, dan ukuran perusahaan tidak berpengaruh pada agresivitas pajak.
Kata kunci: agresivitas pajak, capital intensity, koneksi politik, leverage, profitabilitas,ukuran perusahaan.
Pengaruh Prinsip-Prinsip Good Corporate Governance Pada Kualitas Informasi Keuangan Pdam Kabupaten Buleleng
Authors: Devi Kadek Thasia Windisaptarianti , Ratnadi Ni Made Dwi 
Published: September 2018

ABSTRACT
In company quality of financial information is important to note, because it used in economic decision making and to know the condition of the company. Good Corporate Governance need to be implemented in PDAM, because it can reduce agency conflicts between owners and manager. The purpose of this research is to know the influence of the application of GCG on financial information quality of PDAM Buleleng Regency. The respondents are employees of PDAM Kabupaten Buleleng, which are 46 respondents. Determination of sample using nonprobability sampling method with purposive sampling technique.Methods of data collection using questionnaires and using multiple linear regression analysis technique. The result of analysis shows that transparancy, accountability, responsibility, independency and fairness have positive effect on financial information quality of PDAM Buleleng Regency, in this case it is suggested that the government pay more attention to the implementation of GCG especially in BUMD.
Keywords: accountability, fairness, independency, responsibility, transparancy
Authors: Rahayu Ni Made Muliastari , Damayanthi I Gusti Ayu Eka 
Published: September 2018

ABSTRACT
Firm value is a long-term goal of the company. Managers are required to make decisions taking into account the interests of all stakeholders. Companies need to pay attention to the factors that affect the firm value. The purpose of this study is to determine the effect of corporate social responsibility disclosure and financial performance on the firm value with foreign ownership as a moderation variable. The research object used is a manufacturing company registered in 2014-2016. The sample of research taken with nonprobability sampling method is 30 companies. Moderated Regression Analysis (MRA) is used to obtain the results of data analysis. The results obtained are corporate social responsibility disclosure positively affects the firm value. Financial performance has no effect on firm value. Foreign ownership weakens the effect of corporate social responsibility disclosure on firm value. Foreign ownership does not moderated the effect of financial performance on firm value.
Keyword: corporate social responsibility disclosure, foreign ownership, financial performance, firm value
Authors: Prameswara I Gusti Agung Bagus Putra , Wirasedana I Wayan Pradnyantha 
Published: September 2018

Kesuksesan suatu sistem informasi akuntansi dalam mengelola keuangan daerah di instansi pemerintahan sangat penting untuk diperhatikan. Terlebih jika terjadi fenomena peralihan penggunaan dari satu sistem ke sistem yang lainnya. Sukses atau tidaknya sistem yang digunakan dapat berdampak pada kinerja para karyawan di instansi tersebut. Tujuan dari penelitian ini adalah untuk menilai kesuksesan penggunaan Sistem Informasi Pengelolaan Keuangan Daerah (SIPKD) dengan menggunakan Model DeLone & McLean (2003). Penelitian dilakukan di Sekretariat Daerah Bagian Keuangan Kota Denpasar. Penelitian ini mengambil sampel berdasarkan metod non probability sampling dengan teknik sampel jenuh. Teknis analisis yang digunakan adalah analisis partial least square. Hasil analisis menemukan bahwa terdapat pengaruh yang signifikan antara variabel pada penggunaan sistem, penggunaan sistem pada kinerja individu, dan kepuasan pengguna pada kinerja individu. Tingkat kesuksesan sistem yang diukur pada tingkat efektivitas menemukan hasil bahwa penerapan SIPKD di Sekretariat Daerah Bagian Keuangan Kota Denpasar telah tergolong sukses.
Kata kunci: Model DeLone & McLean, SIPKD, Kesuksesan SIA, Kinerja Individu
Authors: Gea Fabian , Widhiyani Ni Luh Sari 
Published: September 2018

Financial statements user especially shareholders will make decisions based on reports that have been endorsed by the auditor. This explains the important role of auditors in ensuring the high quality of a company's financial statements. The purpose of this study is determine the effect of auditor ethics as a moderator of the influence of competence and time budget pressure on audit quality in Bali Province. Data collected through form a questionnaires that distributed directly to auditors who work in Public Accounting Firm in Bali. The population in this study were all auditors working on KAP in Bali Province with the quanitity of auditors as much as 43 auditors with saturated sampling method, while the analysis technique used is Moderated Regression Analysis (MRA). Based on the analysis and hypothesis testing, it can be concluded that (1) the competence has a positive effect on the quality of audit, (2) the time budget pressure negatively affect the audit quality, (3) the auditor ethics strengthens the competence relation on audit quality, (4) the relationship of time budget pressure to audit quality.
Keywords: audit quality, auditor ethics, competence, time budget pressure.
Authors: Mikhael Yan Pleti , Widanaputra A. A.Ngurah Agung 
Published: September 2018

An efficient capital market hypothesis says that efficient capital markets react quickly to relevant information. In an efficient market, the market will quickly respond to incoming information. But in reality, in the stock market there are things that are opposed to an efficient market called market anomalies. The data used in this study is secondary data from companies listed on Indonesian Capital Market during the study period from 2012-2015. Samples taken from companies in Indonesian Capital Market are 84 companies. Statistical analysis used in this research is t-difference test. It can be concluded that there is no difference in the average return of stocks that capitalize small market and which capitalize big market in Indonesia Capital Market year 2012-2015.
Keywords: market anomaly, capital, size effect, and stock return.
Pengaruh Kualitas Pelayanan, Pengetahuan Perpajakkan dan Biaya Kepatuhan pada Kepatuhan Wajib Pajak Kendaraan Bermotor
Authors: Tresnalyani Ni Kadek Metri , Jati I Ketut 
Published: September 2018

Penelitian ini memiliki tujuan agar mendapatkan bukti empiris mengenai pengaruh kualitas pelayanan, pengetahuan perpajakkan, dan biaya kepatuhan pada kepatuhan wajib PKB di Kantor Bersama SAMSAT Kota Denpasar. Penelitian ini menggunakan semua wajib PKB yang aktif dan terdaftar di Kantor Bersama SAMSAT Kota Denpasar sebagai populasi, dengan sampel yang digunakan sejumlah 100 responden yang dihitung menggunakan rumus Slovin dengan metode accidental sampling. Pengumpulan data dilakukan dengan metode kuesioner dengan teknik analisis data yang digunakan yaitu regresi linier berganda. Hasil dari penelitian ini membuktikanbahwa kualitas playanan dan pengetahuan perpajakkan berpengaruh positif terhadap kepatuhan wajib PKB. Sedangkan biaya kepatuhan berpengaruh negatif pada kepatuhan wajib PKB.
Kata Kunci:Kualitas pelayanan, pengetahuan perpajakkan, biaya kepatuhan, kepatuhan wajib pajak
Pengaruh Penerapan E-Filing pada Kepatuhan Wajib Pajak Badan dengan Biaya Kepatuhan Pajak sebagai Variabel Moderasi
Authors: Pranata Kadek Katon , Supadmi Ni Luh 
Published: September 2018

The purposes of this study are to determine the effect of application of e-filling system on the corporate taxpayers compliance with tax compliance costs as a moderating in The Tabanan Tax Office. The population of the study was corporate taxpayers registered in The Tabanan Tax Office in 2016. The sampling method used non probability sampling with purposive sampling technique. Total of the samples were 42 corporate taxpayers. The datas were collected by questionnaire that have been distributed to the respondents and measured by likert scale. The datas analysis method used simple linear regression and moderated regression analysis.the result of th study shown that the application of e-filing system have a positive and significant effect on the corporate taxpayers compliance, while the tax compliance cost can not moderated the effect of the application of e-filing system on corporate taxpayers compliance in The Tabanan Tax Office.
Authors: Raditya I Dewa Gede Ngurah , Widhiyani Ni Luh Sari 
Published: September 2018

Advances in information technology in the competitive business world make accounting information systems become an important tool in the organization. There are 3 variables in this research that can affect the performance of accounting information system that is organizational culture, top management support, and utilization of information technology. This research was conducted at 22 Lembaga Perkreditan Desa in Kecamatan Sukawati. Sampling method was done by non probability sampling with purposive sampling technique. Data analysis technique used in this research is multiple linear regression analysis. The result of multiple linear analysis shows the variables of organizational culture, top management support, and the utilization of information technology have a positive influence on accounting information system performance, this means the better or higher organizational culture, top management support, and utilization of ionformation technology hence the performance of accounting information system will increase . This research provides benefits for the organization and be used as a basis in making decisions related to technological development factors, especially the performance of accounting information systems.
Keywords: accounting information system performance, organizational culture, top management support, utilization of information technology
Authors: Nugraha Gde Sandita , Yadnyana Ketut 
Published: September 2018

ABSTRACT
The success of an accounting information system in managing regional finances in government agencies is very important to note. Success or failure of the system used can affect the performance of employees in these agencies. The purpose of this research is to examine the interest of using and utilizing SIMDA with UTAUT model. The results of the analysis found that there was an influence between the variables of performance expectation on the interest of the user, the business expectation on the utilization interest, the social factor on the utilization interest, the conditions that facilitate the usage, training on the usge, the interest of utilization on the use. To cultivate the interest and usage of SIMDA it is very important to conduct a training program for all employees in Gianyar District Secretariat in order to assist in input process at SIMDA can be fasterKeywords: performance expectations, business expectations, social factors, facilitating conditions, training, interest in utilization, and use
Authors: Mia Prabawati Ni Made , Suputra I Dewa Gede Dharma 
Published: September 2018

The purpose of this study is to determine the effect of professional skepticism, independence and experience on the performance of auditors with rewards as pememerasi variables. This research takes place at Public Accounting Firm in Bali Province. The number of samples in this study are 71 auditors and determined by nonprobability sampling method that is purposive sampling. Data collection method used in this research is questionnaire. Data analysis used MRA. The results of this study indicate that professional skepticism, independence and experience positively affect the auditor's performance. The results of this study also show that rewards strengthen the relationship of professional skepticism, independence, and experience on auditor performance. To improve the performance of auditors and provide performance that is more qualified, it requires professional skepticism and high independence and experience in every auditor who works in Public Accounting Firm Bali, as well as the rewards provided also need attention.
Keywords: auditor performance, professional skepticism, independence, experience and reward.
Analisis TAM Terhadap Sikap Penggunaan Sistem Informasi Akuntansi Penggajian di PT Garuda Indonesia Station DPS
Authors: Vidantika Putu Nanda Christy Dio , Putra I Made Pande Dwiana 
Published: September 2018

A well-implemented accounting information system (AIS) can provide a reliable financial information for company. The use of technology on AIS for the payroll business process should consider usefulness and easiness of its users so the system becomes effective. This study was aimed to examine the effect of perceived usefulness (PU) and perceived ease of use (PEOU) toward attitude towards use (ATU) as an acceptance indicator of technology. The research was conducted at PT Garuda Indonesia Station DPS. The samples as many as 68 peoples were selected by nonprobability sampling method. The data were collected by using survey, observation, interview, and literature study. The analysis technique used the multiple linear regression analysis. The result showed that PU and PEOU positively influence ATU of technology on AIS for payroll business process. This showed that the more useful and easy technology of SIA for payroll is, the acceptance of technology will be better.
Keywords: attitude towards use, perceived usefulness, perceived ease of use, AIS
Authors: Suratningsih Ni Putu , Merkusiwati Ni Ketut Lely Aryani 
Published: September 2018

Implementation of e-Filling system makes it easier for taxpayers to report online tax returns. Based on the Account Representative (AR) function expected taxpayers submissive in reporting the tax return. The purpose of this study is to determine the empirical evidence whether there is influence the application of e-Filling system and Account Representative to the taxpayer compliance Person. This research uses quantitative method. The sample used in this research is Individual Taxpayer Registered In Tax Office Pratama East Denpasar. The sampling technique used incidental sampling method. Sources of data were obtained through questionnaires and used multiple linear regression analysis techniques. The results showed that the application of e-Filling Implementation system had a positive effect on taxpayer personal compliance in KPP Pratama East Denpasar, while the role of Account Representative has no effect on Personal Taxpayer Compliance in KPP Pratama East Denpasar.
Keywords: E-filling System, Account Representative, Personal Taxpayer Compliance
Pengaruh Integritas, Independensi, dan Gaya Kepemimpinan Transformasional pada Kinerja Auditor Inspektorat Kota Denpasar
Authors: Hendrawan Putu Ryan , Budiartha I Ketut 
Published: September 2018

Kinerja auditor merupakan hasil kerja auditor dalam melaksanakan tugas auditnya sesuai dengan tanggungjawab yang diberikan kepadanya. Penelitian ini ditujukan untuk menguji apakah integritas, independensi, dan gaya kepemimpinan transformasional berpengaruh pada kinerja auditor. Populasi dalam penelitian ini adalah seluruh auditor yang bekerja di Kantor Inspektorat Kota Denpasar. Pengambilan sampel yang digunakan adalah sampel jenuh, sedangkan data dikumpulkan melalui teknik kuesioner. Teknik analisis data yang digunakan adalah teknik analisis kuantitatif yang meliputi analisis regresi linierberganda. Target Responden dalam penelitian ini adalah 40 responden. Pengujian validitas dan reabilitas instrument variabel-variabel yang digunakan dalam penelitian ini memiliki tingkat validitas dan reabilitas yang dapat diterima. Hasil penelitian ini menunjukkan bahwa integritas, independensi, dan gaya kepemimpinan transformasional berpengaruh positif dan signifikan terhadap kinerja auditor. Hal ini bermakna bahwa penerapan integritas dan independensi yang tinggi dalam melaksanakan tugas audit akan membuat kinerja auditor akan semakin baik. Gaya kepemimpinan transformasional dapat memberikan nuansa yang baik pada kinerja auditor.
Kata Kunci: integritas, independensi, gaya kepemimpinan transformasional, kinerja auditor
Perbedaan Abnormal Return Sebelum dan Sesudah Pemilihan Umum Gubernur DKI Jakarta Tahun 2017
Authors: Sari Luh Gede Hari Purnama , Gayatri Gayatri 
Published: September 2018

The General Election of DKI Jakarta Governor Year 2017 is a political events affecting the capital market. This study aims to determine abnormal return around the events and to determine the difference of abnormal return before and after the events. This study was conducted in companies incorporated the Compass Index 100 period February to July Year 2017. The samples are 92 companies, determined by nonprobability sampling method, especially purposive sampling technique. Research analysis technique is Chi-Square Test and Wilcoxon Signed Ranks Test. The result are that there is abnormal return around the events of General Election of Governor of DKI Jakarta Year 2017. There are differences of abnormal return before and after General Election of DKI Jakarta Governor Year 2017. The events contains information and make investors react. This research can prove efficient market theory of a half strong form as a representation of the market response to an event.
Keywords: abnormal return, market reaction
Pengaruh Ukuran Perusahaan, Net Working Capital, Cash Flow, dan Cash Conversion Cycle pada Cash Holding
Authors: Liadi Cicilia Citra , Suryanawa I Ketut 
Published: September 2018

One of the most important decisions made by managers is to determine the firm's cash holding rate. Saving cash in a little amount or too much money will not be good for the company, so managers need to tend the factors that affect cash holding. The purpose of this research is to know the effect of firm size, net working capital, cash flow, and cash conversion cycle to cash holding. This study took samples based on non-probability sampling method with purposive sampling technique in the Consumer Goods industry sector in BEI in 2013-2016. The number of samples obtained is 112 observations. The analysis technique used in this research is multiple linear regression analysis. The results from this research show that firm size and cash flow are significant to cash holding, while net working capital and cash conversion cycle are not significant in cash to cash holding.
Keywords : Firm size, net working capital, cash flow, cash conversion cycle, and cash holding.
Pengaruh Konservatisme Akuntansi, Good Corporate Governance dan Pertumbuhan Perusahaan Pada Earnings Response Coefficient
Authors: Aristawati Ni Made , Rasmini Ni Ketut 
Published: September 2018

Kualitas laba penting bagi pengguna laporan keuangan untuk tujuan kontrak dan pengambilan keputusan investasi. Earnings Response Coefficient adalah salah satu metode yang digunakan untuk mengukur kualitas laba. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh konservatisme akuntansi, Good Corporate Governance dan pertumbuhan perusahaan pada Earnings Response Coefficient. Penelitian ini menggunakan data sekunder pada perusahaan yang terdaftar di BEI dan masuk pemeringkatan IICG pada tahun 2011-2015. Teknik penentuan sampel menggunakan metode purposive sampling dan diperoleh sebanyak 6 sampel dengan pengamatan lima tahun menjadi 30 observasian. Teknik analisis data yang digunakan adalah analisis regresi linier berganda.
Hasil analisis menunjukkan bahwa konservatisme akuntansi berpengaruh positif pada ERC. Sedangkan variabel GCG dan pertumbuhan perusahaan tidak berpengaruh pada ERC. Penelitian ini mendukung teori sinyal yang menjelaskan mengapa perusahaan mempunyai inisiatif dan dorongan untuk memberikan informasi kepada pihak eksternal. Hasil penelitian ini juga dapat digunakan sebagai referensi dan tambahan informasi bagi pihak yang berkepentingan.
Pemahaman Atas Investasi Memoderasi Pengaruh Motivasi dan Risiko Investasi Pada Minat Berinvestasi
Authors: Saraswati Ketut Riandita Anjar , Wirakusuma Made Gede 
Published: September 2018

Peneletian ini dilakukan adalah bertujuan untuk mengetahui bagaimana pengaruh pemahaman atas investasi dalam memoderasi pengaruh motivasi dan risiko investasi pada minat berinvestasi, dengan menyebarkan kuisoner sebanyak 121 kepada responden yang mana adalah mahasiswa nonreguler Fakultas Ekonomi dan Bisnis Universitas Udayana dengan kriteria resopnden untuk mengisi kuisioner adalah sudah pernah mengambil mata kuliah teori pasar modal, dalam penelitian ini menggunakan teknik analisis data uji selisih mutlah dan Internal Sucsessive Method dengan pendekatan nonprobability sample dengan teknik purposive sampling. Berdasarkan hasil analisis yang sudah dilakukan menunjukan bahwa motivasi berpengaruh positif pada minat berinvestasi, risiko investasi berpengaruh negatif pada minat berinvestasi, pemahaman investasi mampu memperkuat pengaruh motivasi pada minat berinvestasi dan pemahaman investasi mampu memperkuat pengaruh risiko investasi pada minat berinvestasi

Kata kunci: motivasi, risiko investasi, pemahaman investasi, dan minat berinvestasi