bluuebunny/crossref_metadata_2025_split huggingface dataset:
Pengaruh Partisipasi Anggaran Pada Budgetary Slack dengan Self Esteem dan LOC Sebagai Variabel Pemoderasi
Authors: Agus  Aditya Pramana Putra Putu , Suryanawa I Ketut 
Published: July 2019

Penelitian ini bertujuan untuk mengetahui pengaruh partisipasi anggaran pada budgetary slack serta apakah self esteem dan locus of control mampu memoderasi pengaruh partisipasi anggaran pada budgetary slack di OPD Kabupaten Badung. Sampel dalam penelitian ini adalah Kepala OPD, Kasubag Keuangan, dan Kasubag Perencanaan & Program di setiap Dinas di Kabupaten Badung dengan jumlah responden 101 orang. Metode penentuan sampel menggunakan metode purposive sampling dan pengumpulan data dengan menggunakan kuesioner. Data dianalisis dengan menggunakan Moderated Regression Analysis (MRA). Berdasarkan hasil penelitian ini menunjukkan bahwa partisipasi anggaran berpengaruh positf pada budgetary slack, self esteem mampu memperlemah pengaruh partisipasi anggaran pada budgetary slack serta locus of control tidak mampu memoderasi pengaruh partisipasi anggaran pada budgetary slack.
Kata Kunci: Partisipasi anggaran, budgetary slack, self esteem, LOC
Reaksi Pasar Atas Right Issue
Authors: Firstiany Jacqueline Immanuele , Wirama Dewa Gede 
Published: July 2019

Right issue merupakan salah satu corporate action yang dapat memengaruhi jumlah dan harga saham yang berada di pasar. Kandungan informasi dari pengumuman right issue menjadi penting, karena dapat membuat pasar bereaksi terhadap pengumuman tersebut. Penelitian ini bertujuan untuk menguji kandungan informasi pada peristiwa pengumuman right issue di Bursa Efek Indonesia dengan periode penelitian selama 10 tahun yaitu dari tahun 2008 sampai dengan 2017. Pengujian kandungan informasi suatu peristiwa seperti peristiwa pengumuman right issue umumnya menggunakan event study. Jendela peristiwa yang digunakan dalam penelitian ini adalah selama 5 hari dengan menggunakan market-adjusted model dalam menghitung abnormal return. Sampel penelitian ini berjumlah 146 perusahaan yang ditentukan dengan metode purposive sampling. Berbeda dari yang dihipotesiskan, hasil pengujian one sample t-test menunjukkan bahwa pasar tidak bereaksi atas pengumuman right issue.
Kata Kunci: Right issue, reaksi pasar, event study, market-adjusted model, abnormal return
Analisis Trading Volume Activity dan Bid-Ask Spread Setelah Stock Split
Authors: Ade Wahyu Merthadiyanti Luh , Wirawan Yasa Gerianta 
Published: July 2019

Penelitian ini bertujuan untuk mengetahui apakah terdapat peningkatan trading volume activity dan penurunan bid-ask spread setelah dilakukan stock split. Populasi pada penelitian ini adalah seluruh perusahaan di BEI yang melakukan stock split dimana berjumlah 234 perusahaan. Jumlah sampel yang diambil sebanyak 53 perusahaan, dengan metode non probability sampling, khususnya purposive sampling. Teknik pengambilan data yaitu teknik dokumentasi dari Bursa Efek Indonesia. Metode analisis yang digunakan adalah analisis paired sample t-test. Berdasarkan hasil analisis ditemukan bahwa terdapat peningkatan TVA setelah stock split yang menunjukan bahwa minat investor mengalami peningkatan karena harga saham yang rendah dan terdapat penurunan bid-ask spread yang menunjukan bahwa likuiditas perdagangan saham mengalami peningkatan.
Kata kunci: Trading volume, bid-ask, split
Pengaruh Implementasi SIMDA, Kinerja Aparatur Pemerintah Daerah dan Penerapan SAP Terhadap Kualitas LKPD Lombok Tengah
Authors: Azzindani Rahmatia , Pituringsih Endar , Irwan M 
Published: July 2019

Penelitian bertujuan untuk membuktikan secara empiris pengaruh implementasi SIMDA terhadap kualitas LKPD, pengaruh kinerja aparatur pemerintah daerah terhadap kualitas LKPD, dan pengaruh penerapan SAP terhadap kualitas LKPD. Sumber data pada penelitian menggunakan kuesioner yang disebar pada 32 OPD di Kabupaten Lombok Tengah. Hasil penelitian dari H1 Dan H2 untuk variabel implementasi SIMDA (X1) dan (X2) menunjukkan bahwa variabel implementasi SIMDA berpengaruh secara signifikan terhadap kualitas LKPD dan nilai thitung positif menunjukkan bahwa implementasi SIMDA memiliki hubungan yang searah dengan kualitas LKPD. Serta hasil penelitian LKPD itian dari pengujian hipotesis ketiga (H3) untuk variabel penerapan SAP (X3) menunjukkan bahwa variabel penerapan SAP tidak memiliki pengaruh secara signifikan terhadap kualitas LKPD dan nilai thitung positif menunjukkan bahwa penerapan SAP memiliki hubungan yang searah dengan kualitas LKPD.
Kata kunci: Implementasi SIMDA, Kinerja Aparatur Pemerintah Daerah, Penerapan SAP, Kualitas LKPD
Pengaruh Leverage Terhadap Manajemen Laba Dengan Corporate Governance Sebagai Variabel Pemoderasi
Authors: Dewi Putu Elsa Pratiwi , Wirawati Ni Gusti Putu 
Published: July 2019

Earnings management is driven by number of factors that are wrong to say leverage. One way to reduce management actions taken by management is the existence of good corporate governance in the company. This study aims to find evidence that is used to influence corporate earnings management in moderating the effect of leverage on earnings management. This research was conducted in all non-financial companies recorded in the Corporate Governance Perception Index (CGPI) in 2011-2016. The method of determining the sample used is purposive sampling. The number of companies that meet the requirements is 5 companies with 30 observations. Data collection is done by non-participant techniques. The data analysis technique used is Moderation Regression Analysis (MRA). Based on the results of the study, namely leverage has a negative effect on earnings management. This study also found that Corporate Governance was able to moderate the influence of leverage on earnings management.
Keywords: Earnings Management, Leverage, Corporate Governance
Pengaruh Penerapan Prinsip-Prinsip Good Governance Terhadap Kinerja Pada Rumah Sakit Di Kota Denpasar
Authors: Arina Mahadewi Ida Ayu , Dwija Putri IGAM Asri 
Published: July 2019

Penelitian ini bertujuan untuk mengetahui pengaruh prinsip-prinsip Good Corporate Governance yaitu: transparansi, akuntabilitas, responsibilitas, independensi, serta kewajaran terhadap Kinerja pada Rumah Sakit di Kota Denpasar. Jumlah sampel atau populasi yang digunakan dalam penelitian ini sebanyak 20 rumah sakit dengan penentuan sampel menggunakan metode purposive sampling, jumlah responden keseluruhan sebanyak 120 responden. Teknik analisis data yang digunakan adalah analisis regresi linier berganda. Berdasarkan hasil penelitian ini menunjukkan bahwa transparansi, akuntabilitas, responsibilitas, independensi, serta kewajaran berpengaruh positif terhadap Kinerja pada Rumah Sakit di Kota Denpasar. Hasil penelitian ini diharapkan mampu memberikan informasi bagi pihak-pihak yang terkait dalam mengukur kinerja pada Rumah Sakit di Kota Denpasar dengan menerapkan prinsip-prinsip Good Corporate Governance dalam mengambil keputusan dan menentukan kebijakan di masa yang akan datang sehingga nantinya dapat meningkatkan kinerja organisasi.
Kata kunci: Transparansi, akuntabilitas, responsibilitas, independensi, kewajaran, kinerja
Pengaruh Independensi, Locus of Control dan Motivasi Kerja Pada Kinerja Auditor di Kantor Akuntan Publik Provinsi Bali
Authors: Charnia Dewi Ni Made Elvin , Suardikha I Made Sadha 
Published: July 2019

The purpose of this study was to determine the effect of independence, locus of control, and work motivation on auditor performance. The location of this research is at the Public Accountant Office (KAP) of the Province of Bali. The population in this study were all auditors working at the Bali Provincial Public Accountant Office. The results of this study indicate that independence, locus of control and work motivation have a positive effect on auditor performance. Independence variables, locus of control and work motivation have an effect on auditor performance by 78 percent, while 21.8 percent is influenced by other variables outside the research model. Based on the results of this study, the public acountant office should maintain an attitude of independence, locus of control and work motivation amongst their auditors, in order for them to carry out his/her duties and be more honest and responsible in working.Keywords: independence, locus of control, work motivation and auditor performance
Pengaruh Persepsi Manfaat, Persepsi Kemudahan Penggunaan, dan Tingkat Kepercayaan Pada Minat Menggunakan Uang Elektronik
Authors: Pratama Andhika Bayu , Suputra I Dewa Gede Dharma 
Published: July 2019

This study uses a survey by distributing questionnaires. The population in this study were all students of the 2015 afternoon class which numbered 493 people. The sample in this study was determined using a nonprobability sampling technique with an incidental sampling approach. Based on the calculation using Slovin formula, the sample amounted to at least 83 people. This study uses multiple linear regression analysis techniques. Based on the results of the analysis it was found that percieved usefulness, percieved ease of use, and trust had a positive and significant effect on the interest of regular 2015 afternoon students of the Faculty of Economics and Business, Udayana University to use e-money.
Keywords: TAM, perceived usefulness, perceived ease of use, trust, interest, e-money
Pengaruh Intensitas Pengungkapan Dimensi Sustainability Reporting Terhadap Reaksi Pasar Perusahaan BUMN Yang Terdaftar Di BEI
Authors: Lestari Made Linda , Suardana Ketut Alit 
Published: July 2019

This study aims to obtain empirical evidence to confirmed the effect of intensity disclosure on each aspect of sustainability reporting in BUMN companies which are listed on Indonesia Stock Exchange by the year 2013 until 2017. Determination of sample through the purposive sampling technique. There are 7 companies are being used as samples with 35 observation objects. The data were collected by documentation method. This research was using multiple linear regression analysis. Based on the analyzes result, environmental aspect has positive effect on the performance of companies which is reflected by the value of earnings per share (EPS). This result has meaning that the more environmental indicators were disclosed, the value of EPS on those companies will be more increasing. Whereas the result for economics aspect and social aspect shows that the intensity disclosure on those two aspectson sustainability reporting have no effect for the value of EPS.
Keywords : Sustainability reporting, Economics Aspect, Environmental Aspect, Social Aspect, Earnings per Share.
Perbandingan Pengaruh Laba dan Value Added pada Return Saham
Authors: Wardana Gentha Putri , Wirama Dewa Gede 
Published: July 2019

The information of value added is considered to be a better company performance measure and has better association on stock returns compared to earning information that is often used. This study aims to compare the relative information content of earnings and value added in explaining stock returns. This research conducted on all companies listed on the Indonesia Stock Exchange in 2013-2017. 308 samples were taken using random sampling method. The data analysis technique was simple linear regression. It was found that EVA and FVA as proxies of value added outperformed earnings. EVA is also found to be more associated with stock returns compared to FVA. The theoretical implication is in addition to references to further research regarding company performance measurement and stock returns. The practical implications is a matter of consideration for investors to make investment decisions and reference for corporate in financial decision making according to preferences of shareholders.
Keywords: Earning, economic value added, financial value added, stock return, relative information content
Pengaruh Pengendalian Internal, Moralitas Individu Dan Budaya Etis Organisasi Pada Kecenderungan Kecurangan Akuntansi
Authors: Chandrayatna I Dewa Gede Praditya , Ratna Sari Maria Mediatrix 
Published: July 2019

This study aims to determine the effect of internal control, individual morality and organizational ethical culture on accounting fraud tendencies. This research is located at PT. Regional Development Bank (BPD) Bali. The population in this study were 236 employees of PT. BPD Bali. The number of samples used was 172 employees using the nonprobability sampling method specifically purposive sampling. Data was collected through survey methods with questionnaire instruments. The results of this research questionnaire were measured using a modified Likert scale. The data analysis technique used is multiple linear regression analysis techniques. Based on the results of multiple linear regression analysis, it is shown that internal control, individual morality and organizational ethical culture negatively influence accounting fraud tendencies. The implication of this research theoretically is supporting the theory of fraud triangle and the theory of moral development.
Keywords: internal control, individual morality, organizational ethical culture, accounting fraud tendency
Analisis Reaksi Pasar Atas Peristiwa Pilkada Serentak Tahun 2018
Authors: Wahyu Suryani Ni Nyoman , Rasmini Ni Ketut 
Published: July 2019

This study aims to determine market reaction in the event of simultaneous regional elections in 2018. This research is an event study with a period of observation for 7 days. The study was conducted on companies classified as LQ45 from February to July 2018. The population in this study was 45 companies. The method of determining the sample used is a non probability sampling method with a purposive sampling technique. The sample obtained was 37 companies. The market reaction to the 2018 simultaneous regional elections was measured using abnormal return and trading volume activity. The data analysis technique used is paired-sample t-test. The test results show that there is no difference in average abnormal return and trading volume activity before and after the events of simultaneous regional elections. This shows that simultaneous regional elections in 2018 did not cause market reaction because there was no information content on the event.
Keywords: Event study, abnormal return, politics
Pengaruh Independensi Keahlian Profesi Motivasi Kerja Pengalaman Kerja Dan Tingkat Pendidikan Terhadap Kinerja Pengawas Koperasi
Authors: Kodyawati Putu , Dewi Luh Gede Krisna 
Published: July 2019

The purpose of this study was to obtain empirical evidence of the effect of independence, professional expertise, work motivation, work experience and level of education on the performance of cooperative supervisors in Klungkung District. This research was carried out in all cooperatives in Klungkung District. The population is 126 supervisors. The number of samples taken was 66 supervisors with a purposive sampling method. Data collection is done through surveys and questionnaires. The analysis technique used is multiple linear regression. Based on the results of the analysis it was found that independence, professional expertise, work motivation, work experience and education level simultaneously had a positive effect on supervisor performance. Partially that independence, professional expertise, work motivation, work experience and level of education also influence the performance of supervisors.
Keywords: Independence, professional proficiency, motivation
Pengaruh Kepemilikan Manajerial dan Komisaris Independen Terhadap Nilai Perusahaan Dengan CSR sebagai Variabel Mediasi
Authors: Ardianti Yunita , Akram Akram , Surasni Surasni 
Published: July 2019

This study aims to determine the effect of managerial ownership and independent commissioners on corporate value through CSR. This research was conducted at mining companies listed on the Indonesia Stock Exchange for the period 2016-2017. The population in this study were 82 companies and 36 research samples using purposive sampling method. This study uses path analysis with SPSS 23. Analysis tools. The results of this study indicate that managerial ownership and independent commissions influence CSR simultaneously. Managerial ownership, independent commissioners and CSR have no effect on company value simultaneously. Managerial ownership does not partially affect CSR and companyvalue. Independent commissioners do not partially influence CSR and company value.
Keywords: Corporate Value, CSR, Managerial Ownership, Independent Commissioner
Pengaruh Kemampuan Teknik Personal, Keterlibatan Pemakai, Pelatihan Dan Pendidikan Pada Kinerja Sistem Informasi Akuntansi
Authors: Putu Ardiwinata I Gusti Ngurah , Sujana I Ketut 
Published: July 2019

Information systems are the basis for the running of business today. Organizations need information systems to maintain competitiveness. The purpose of this study was to find out and obtain empirical evidence regarding the influence of personal technical skills, user involvement, training and education on the performance of accounting information systems. The population of this research is all LPD employees in the city of Denpasar. The sampling technique used was purposive sampling, so that the number of respondents obtained as many as 99 employees. Respondents in this study were the chairman, administration, cashier / admin and employees in the LPD who had used computer-based SIA directly. The analysis technique used is multiple linear regression analysis. The results of this study indicate that personal technical abilities, user involvement, and training and education have a positive and significant effect on the performance of accounting information systems in LPD in Denpasar City.
Keywords: Personal technical skills, user involvement, training and education, SIA performance
Pengaruh Budgetary Goal Characteristics, Komitmen Organisasi, Dan Motivasi Pada Kinerja Manajerial dengan Gaya Kepemimpinan Sebagai Variabel Moderasi
Authors: Misdiantari Aristiani Ida Ayu , Sri Harta Mimba Ni Putu 
Published: July 2019

This study aims to determine the effect of budgetary goal characteristics, organizational commitment, and motivation on managerial performance using transformational leadership style as a moderating variable. This research was conducted on the Denpasar City Government. The data analysis technique used is Test Moderated Regression Analysis. The population in this study amounted to 31 SKPD and the number of samples in this study were 93 people. This study concluded that 1)budgetary goal characteristics negatively affected managerial performance (significance 0.375); 2)organizational commitment has a positive effect on managerial performance (significance 0.081); 3)motivation has a positive effect on managerial performance (significance 0,000); 4)transformational leadership style can moderate (strengthen) the influence of budgetary goal characteristics on managerial performance (significance 0.034); 5)transformational leadership style cannot moderate (weaken) the influence of organizational commitment on managerial performance (significance 0.769); 6)leadership style was able to moderate (strengthen) the effect of motivation on managerial performance (significance 0.003).
Keywords: Budgetary goal characteristics, organizational commitment, motivation, managerial performance, transformational leadership style
Pengaruh Profitabilitas Dan Kompleksitas Operasi Pada Audit Delay Dengan Ukuran Perusahaan Sebagai Variabel Moderasi
Authors: Putra Adhika Candra , Wiratmaja I Dewa Nyoman 
Published: July 2019

This study aims to examine the effect of profitability and operational complexity on audit delay and test the effect of size of the company as moderating variable. This research was conducted at mining companies listed on Indonesia Stock Exchange in 2013-2017 which were accessed through www.idx.co.id. The sampling method used was purposive sampling with a total sample of 50. The analysis technique used in this study was Multiple Linear Regression to examine the direct effect of profitability and operational complexity on audit delay and Moderated Regression Analysis to test firm size as moderating influence profitability and operational complexity in audit delay. The results showed that profitability had negative effect on audit delay. The operational complexity has no effect on audit delay. The size of the company strengthens the negative effect of audit delay on profitability. Firm size is not able to moderate the influence of operational complexity on audit delay.
Keywords: Profitability, complexity of company operation, firm size, audit delay
AGE/SEX-SPECIFIC MORTALITY RATES FROM CIRCULATORY SYSTEM DISEASES AMONG OUTPATIENTS OF A KRASNODAR POLYCLINIC
Authors: Bolotova Elena V. , Kontsevaya Anna V. , Kovrigina Irina V. , Lyuberitskaya Larisa P. 
Published: July 2019

Aim.In this work, we undertook a study of age/sex-specific mortality rates from circulatory system diseases and certain nosological forms in 2015 and 2018 among outpatients of Research Institute — Ochapovsky Regional Clinical Hospital No. 1 delivering primary healthcare services.Materials and methods.We studied age/sex-specific mortality rates from circulatory system diseases among adult population using the data from the medical records of deceased outpatients (Form 025/u), extracts from autopsy reports, as well as medical certificates of death for 2015 and 2018. Non-standardised and standardised mortality rates were calculated.Results.In 2015, all-cause mortality rate by the medical organisation reached 6.2 per 1,000 population, with the total number of deaths from circulatory system diseases amounting to 49.6%. The non-standardised mortality rates from the circulatory system diseases totalled 307.81 per 100,000 population, including the non-standardised mortality rates from cerebrovascular diseases (44.68), ischemic heart disease (129.08) and myocardial infarction (4.96). Standardised mortality rates from circulatory system diseases amounted to 201.96 (men — 70.58, women — 131.38). In 2015, chronic ischemic heart disease (41.94%) ranked first as the cause of mortality among circulatory system diseases followed by diagnoses requiring additional interpretation and examination of primary medical documentation (35.48%), i.e. not clearly defined causes of death; and cerebrovascular diseases (14.52%). In 2018, chronic ischemic heart disease also ranked first (47.54%) followed by cerebrovascular (36.21%) and other diseases (16.39%) (ICD codes I26, I71.1, R00.8).Conclusion.It is shown that more attention from the cardiological and therapeutic services of primary health care is required in coding death-causing circulatory system diseases.
The Development of Inter-Disciplinary Belief Systems: The Effect of Academic Disciplines
Authors: Michael S. Puddicombe  
Published: July 2019

In considering the skill set AECO professionals bring to bear in the realization of the built environment those that address technical issues are usually considered preeminent. However, when issues move beyond those that can be solved by an individual, interpersonal skill may become equally important. Technical and interpersonal skills have a major impact on the nature of the inter-disciplinary relations that define the AECO industry and these relations are major contributors to the outcome of a project. The foundation for the technical skills is acquired through a set of prescribed courses during a student’s college education. These skills result from a pedagogical approach that results in explicit knowledge. We argue that the interpersonal skills and beliefs are also developed during this period. However, they are predominately a by-product of the pedagogical approach and result in tacit knowledge that prescribes a mode of interaction with other professionals. In this paper we begin to map this interpersonal skill set. We explore facets of this skill set and how a student’s tacit interpersonal skills change over the course of their college career. Understanding what students perceive as ‘truths’ and how these truths change during their educational experience will help us to develop pedagogical approaches that result in more effective inter-disciplinary relationships and ultimately superior projects.