bluuebunny/crossref_metadata_2025_split huggingface dataset:
Kecukupan Modal, Loan to Deposit Ratio, Pertumbuhan Nasabah dan Profitabilitas
Authors: Puspaningrum Ni Luh Putu Andra , Diantini Ni Nyoman Ayu 
Published: December 2023

The importance of the existence of LPDs in traditional villages requires LPDs to always maintain the stability of their profit growth, so it is important for LPDs to know the factors that influence their profitability. The research aims to analyze and determine the influence of capital adequacy, loan to deposit ratio and customer growth on LPD profitability in Denpasar City during the 2019-2021 period. The population in the study were all LPDs in Denpasar City with a total sample of 34 LPDs taken using the purposive sampling method. The research uses secondary data, namely financial reports obtained from LPLPD Denpasar City, and the data is analyzed using multiple linear regression analysis. The research results show that capital adequacy and customer growth have no effect on LPD profitability in Denpasar City, the loan to deposit ratio has a positive effect on LPD profitability in Denpasar City.
Keywords: Capital Adequacy; Loan to Deposit Ratio; Customer Growth; Profitability
Penerimaan dan Kesuksesan Sistem Informasi Keuangan Daerah Berbasis Teknologi dalam Perspektif Pengguna
Authors: Kaswini Sri , Sudarma Made , Achsin M. 
Published: December 2023

This research aims to understand the psychological changes of users in accepting and using the system as well as the criteria that underlie the assessment of the success of technology-based regional financial information systems from the user's perspective through a transcendental phenomenology approach. Research results related to system acceptance are influenced by rules and sanctions, belief in the system, and commitment as reinforcement of intentions for acceptance of the regional financial system. Meanwhile, the success of the system according to users is influenced by the quality of the system used, it must have high control tools, easy, effective and efficient use of the system and adequate security of the system; output quality includes LKPD produced in accordance with the law on regional financial management and has an element of accountability; and the impact on users includes changes in user ethics and morality and increased performance. The use of this mandatory system requires the Regional Government to synergize with users because the success or failure of the system used does not depend on the system itself but on the user.
Keywords: System Acceptance, Information Systems, Transcendental Phenomenology
Kesadaran Wajib Pajak, Penggunaan Aplikasi Pagi Denpasar dan Kepatuhan Wajib Pajak Hotel pada Wajib Pajak Restoran
Authors: Hermanto Adinda Shavina Putri , Erawati Ni Made Adi 
Published: December 2023

Taxes are levies given to the state by taxpayers and will be used solely for the benefit and welfare of society. As a tourism area, Denpasar City's original regional income cannot be separated from hotel and restaurant tax contributions. This research aims to provide empirical evidence regarding the influence of taxpayer awareness and use of the Pagi Denpasar application on hotel taxpayer and restaurant taxpayer compliance. Attribution Theory and Technology Acceptance Model (TAM) are used in this research. The sample collection method was purposive sampling and the sample in this study was 36 hotels that have restaurant facilities. Data analysis uses multiple linear regression analysis. The influence of taxpayer awareness and use of the Pagi Denpasar application is shown by positive results on hotel taxpayer and restaurant taxpayer compliance. The implications of this research support the theory used and can provide information regarding the influence of taxpayer awareness and use of the Pagi Denpasar application to the wider community.
Keywords: Tax; Hotel; Restaurant; Awareness; Compliance.
Profitabilitas, Pertumbuhan pada Struktur Modal, dan Ukuran Perusahaan sebagai Variabel Pemoderasi
Authors: Hotama Anak Agung Istri Jayanti , Gede Wirama Dewa 
Published: December 2023

The purpose of this study is to provide empirical evidence regarding the effect of profitability and growth on the capital structure with firm size as moderating variable. This research was conducted on non-financial companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period. 59 companies with three years of observation period were selected, resulting in a sampel of 177 firm-year. Using non-probability sampling with purposive sampling technique, this study used moderated regression analysis technique. The results of the analysis show that profitability and growth had a positive effect on capital structure, and that firm size moderates the effect of profitability and growth on the capital structure of non-financial companies listed on the Indonesia Stock Exchange for the 2018-2020 period.
Keywords: Profitability, Growth, Size, Capital Structure.
Penerapan Sistem Informasi Akutansi dan Kinerja Pegawai Pemerintah Agency Pembangunan Nasional di Kota Dili
Authors: Santos Lilia Pinto Cardoso Dos , Sisdyani Eka Ardhani , Putri I Gusti Ayu Made Asri Dwija , Jati I Ketut 
Published: December 2023

Senior employees find it difficult to understand the basics of accounting in a system that is supposed to make employees' work easier so they don't work manually. The aim of this research is to determine the influence of the use of accounting information systems, understanding of accounting and the role of information technology on the performance of employees of the Dili National Development Agency as a sample of 100 observers. The research uses quantitative techniques with multiple linear regression analysis. The results of the research show that there is a positive influence on the use of accounting information systems, the role of information technology, the role of information technology on employee performance at the National Development Agency in Dili City.
Keywords: Accounting Information Systems, Understanding of Accounting; Role of Information Technology; Performance
Market Reaction to the Implementation of Coal Royalty Tariff Policy in Indonesia
Authors: Anggara I Wayan Gde Wahyu Purna , Andari Ni Made Puji 
Published: December 2023

The impact of government regulation on the mining industry is captivating to explore, specifically the newly reformed Coal Royalty Tariff. This present research captures the market's response to two tariff policy reforms, namely the Indonesian Government Regulation Number 25 of 2021 and Government Regulation Number 15 of 2022 building upon the semi-strong form market efficiency. T-Test analysis is used to test the hypothesis in which the abnormal returns from sample companies in the mining sector on the Indonesia Stock Exchange surround the enactment of government regulations. There is no abnormal return that occurred around the enactment of Government Regulation Number 25 of 2021, while the enactment of Government Regulation Number 15 of 2022 do generate abnormal return. Results imply a solid relationship between changes in risk and the investors’ expected future profitability as investors’ expectations are depicted in the stock price movements. This concludes that uncertainty following changes in government regulation constitutes an additional premium required by the investors. Our findings provide empirical evidence to the literature of semi-strong form market efficiency hypothesis (EMH) displaying that the market response to the implementation of changes in policies, especially the government should give proper attention to the issue of determining tariffs and investors should evaluate their required premium based on the impact of tariff changes.
Keywords: Stock Price, Coal Mining, Government Policies, Royalty Rate
Earning Per Share, Dividend Per Share, dan Holding Period Saham
Authors: Putri Putu Dinda Sulistia , Suaryana I Gusti Ngurah Agung 
Published: December 2023

This research aims to determine the effect of earnings per share on the holding period of shares with dividend per share as a moderating variable. The population in this study are companies registered in IDX30 for the 2016-2019 period. The sampling technique in the research used the purposive sampling method. Simple linear regression is used to determine the effect of earnings per share, while moderated regression analysis is used to determine the effect of the moderating variable. The research results show that earnings per share have a positive effect on the holding period of shares, while dividends per share are unable to moderate the effect of earnings per share on the holding period. The theoretical implications of the research are able to support signaling theory as well as the practical implications of the research as consideration for companies to improve financial performance and decisions to retain share ownership by investors.
Keywords: holding period; earning per share; dividend per share
Faktor-Faktor yang Memengaruhi Pengelolaan Aset Pemerintah
Authors: Harfianah Sukaena , Faisal Faisal 
Published: December 2023

Efficient and effective asset management is considered very important in improving the quality of financial reports and state financial management. This research aims to determine the influence of human resources, information technology and governance on government asset management at the Central Statistics Agency of the Republic of Indonesia (BPS). This research uses multiple linear regression analysis methods to test the data. The sampling technique used was a systematic random sampling method which resulted in a sample size of 260. The survey was carried out using a Google form. Data processing uses the SPSS 25 program. The research results show that human resource variables have no effect on government asset management, while information technology and governance have a positive and significant effect on government asset management.
Keywords: Human Resources; Information Technology; Good Governance; Government Asset
Pengungkapan Emisi Karbon Perusahaan Energi di Indonesia
Authors: Sandy Kadek Egiana , Ardiana Putu Agus 
Published: December 2023

This research aims to determine the factors that influence the disclosure of carbon emissions by energy companies in Indonesia. This research examines 34 sustainability reports published by energy companies listed on the Indonesia Stock Exchange in 2018 and 2019. Content analysis is used to test the extent of carbon emissions disclosure, namely the size of the dependent variable in this research. Profitability and perceived environmental reputation are operated as independent variables while environmental performance, company size, company age, and government ownership are operated as control variables in this study. Legitimacy theory is used to explain research findings. To achieve the research objectives, this research uses multiple linear regression analysis. The results of the analysis show that profitability has no significant effect on carbon emissions disclosure, while perceived environmental reputation has a significant effect on carbon emissions disclosure.
Keywords: Carbon Emission Disclosure; Energy of Companies; Profitability; Perceived Reputation; Legitimacy Theory
Koneksi Politik, Gender Diversity, Inovasi dan Kesadaran Kewajiban Pajak Perusahaan
Authors: Nugroho Wawan Cahyo 
Published: December 2023

This research aims to test and analyze the influence of political connections, gender diversity, and innovation on corporate tax obligations. This research used 315 samples from 45 manufacturing companies listed on the Indonesia Stock Exchange in 2015-2021. Technical data analysts use multiple linear regression. The research results show that political connections do not have a significant effect on tax compliance because manufacturing companies want to maintain good relations with stakeholders, by being obedient and obedient in fulfilling their tax obligations without taking advantage of political connections. Gender diversity has a significant positive effect on tax compliance because women have the spirit of minimizing risks, avoiding fraud, obeying regulations so that it will lead to positive actions in taxpayer compliance. Innovation has a significant positive effect on tax compliance because companies can make innovation an effort to improve product quality which results in company expenses increasing and profits generated by the company decreasing and resulting in tax avoidance or decreased tax compliance.
Keywords: Political Connections; Gender Diversity; Innovation and Tax Compliance
The Role of Audit Committee and Risk Monitoring Committee on Firm’s Hedging Practice
Authors: Zafira Ananda Puteri , Hermawan Ancella A. 
Published: December 2023

This study aims to analyze the role of audit committee and risk monitoring committee (RMC) on firm risk management measured by hedging. Firms with both committees will have better governance in monitoring risk. The population of this study is companies listed in IDX. This study uses samples of 104 non-financial companies. Using panel data regression, we find that the composition of audit committee members who have financial and/or accounting background have a significantly positive effect on hedging, meaning that an audit committee with such a higher composition will encourage firms to hedge more to reduce risk exposure. Meanwhile meetings and size of audit committee are insignificant. The presence of RMC has a negatively significant effect on firm hedging, meaning that the firm is more capable in identifying risk to determine the most appropriate way to mitigate risk, where not all risk can be mitigated by hedging.
Keywords: Audit Committee; Risk Monitoring Committee; Hedging
Suku Bunga Kredit, Inflasi, dan Kredit Macet Pada Lembaga Perkreditan Desa
Authors: Berliana Indah , Wirakusuma Made Gede 
Published: December 2023

Information related to the financial statements of a financial institution is closely related to the detailed amount of credit disbursed, including the value of bad credit as seen from the NPL value. This research aims to obtain empirical evidence of the influence of credit interest rates and inflation on Bad Credit/NPL in Village Credit Institutions (LPD) throughout Badung Regency during the period January 2018 to June 2021. This research uses multiple linear regression analysis techniques. The results of this research show that credit interest rates and inflation have a positive influence on non-performing loans/NPLs. For a financial institution, the higher the credit interest rate offered will result in an increase in the NPL value because the interest burden that must be paid by debtors relatively increases. Likewise, inflation can lead to an increase in overall prices and a weakening of the value of the rupiah, this of course makes it difficult for people to pay their credit installments and leads to LPD credit problems in the form of increasing non-performing loans/NPLs.
Keywords: non-performing loan; credit interest rate; inflation
Profitabilitas, Ukuran Perusahaan, Leverage, Eco-Control, dan Corporate Social Responsibility Disclosure
Authors: Sastrawan I Komang Adi , Wirajaya I Gde Ary 
Published: December 2023

Corporate Social Responsibility Disclosure is an information reporting carried out as a form of corporate social responsibility. The research aims to obtain empirical evidence of the influence of Profitability, Company Size, Leverage and Eco-control on CSR Disclosure. Research was conducted on SRI-KEHATI indexed companies on the IDX for the 2019-2020 period with a sample of 50 companies using the saturated sampling method. The analysis technique used is Multiple Linear Regression Analysis. The research results show that (1) profitability has a positive effect on CSR Disclosure, (2) company size has no effect on CSR Disclosure, (3) leverage has no effect on CSR Disclosure, (4) eco-control has a positive effect on CSR Disclosure.
Keywords: Profitability; Company Size; Leverage; Eco-control; CSR Disclosure
Keadilan Perpajakan, Sistem Perpajakan, Diskriminasi Perpajakan, Teknologi, Informasi Perpajakan, dan Tax Evasion
Authors: Rahmayanti Putu Eka , Merkusiwati Ni Ketut Lely Aryani 
Published: December 2023

The research aims to determine the influence of tax fairness, the tax system, tax discrimination, technology and tax information on taxpayers on tax evasion. This research was conducted at the East Denpasar Pratama Tax Service Office. The population in this study are taxpayers who carry out business activities and are registered with KPP Pratama Denpasar Timur. The sampling technique uses a purposive sampling method. The number of samples in this research was 100 taxpayers who carried out business activities and were registered and the number of samples used in this research was determined based on the approach. The analysis technique used is Multiple Linear Regression. The results of the analysis show that tax fairness, the tax system, technology and tax information for taxpayers have a significant negative effect on tax evasion, while tax discrimination has a significant positive effect on tax evasion.
Keywords : justice; systems; discrimination; TI; tax evasion
CFO Sebagai Akuntan Profesional, Bankir, dan Kualitas Laporan Keuangan
Authors: Kurnianto Sigit , Mareta Nola Gama 
Published: December 2023

The research was conducted with the aim of examining the influence of the presence of a Chief Financial Officer with a professional accountant license on the quality of financial reports. Quantitative data was used in this research with a sample of 137 manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2018 period. The results of this research indicate that the presence of a CFO licensed as a professional accountant does not have a significant positive effect on the quality of financial reports. The results of this research also show that the presence of bankers on the board of directors has a significant negative effect on the quality of financial reports as measured by earnings management.
Keywords: Bankers; Board of Directors; Chief Financial Officer; Quality of Financial Statements; Earnings Management
Evaluasi Efektivitas Pengukuran Laporan Keuangan: A Systematic Literature Review
Authors: Heni Heni , Payamta Payamta 
Published: December 2023

This article explores financial report fraud, factors that cause fraud and formulas for detecting fraud. The method used in this research is Systematic Literature Review (SLR), which involves the analysis of articles published from 2000 to 2023. Based on the data, 26 initial articles were obtained from Scopus in the analysis period, and only 13 articles were analyzed effectively. The findings show that the M-Score and F-Score models are widely used in identifying financial statement fraud. It is known that using the M-Sore, F-Score and Benford's law formulas has its own advantages and disadvantages depending on the sample and country studied. This paper provides insight for academics, practitioners, and policy makers to help detect and prevent fraud as well as develop it to make it easier for investors and auditors to detect fraud that occurs in financial reports.
Keywords: Fraud, Fraud Detection, Systematic Literature Review, Financial Statement Fraud
Kecanggihan Teknologi Informasi, Partisipasi Manajemen, Kemampuan Teknik Personal, dan Efektivitas Sistem Informasi Akuntansi
Authors: Putri Tya Adiantari , Juliarsa Gede 
Published: December 2023

This research aims to determine the influence of information technology sophistication, management participation and personal technical abilities on the effectiveness of accounting information systems at LPDs in Denpasar City. The number of samples used was 29 LPD. Determination of the sample using purposive sampling technique. Data was collected using a questionnaire, then analyzed using multiple linear regression analysis. The research results show that the sophistication of information technology has a positive effect on the effectiveness of the accounting information system, management participation has no effect on the effectiveness of the accounting information system, personal technical abilities have a positive effect on the effectiveness of the accounting information system.
Keywords: information technology sophistication; management participation; personal technical capability; accounting information system effectiveness
Profitabilitas, Koefisien Respon Laba, dan Kesempatan Bertumbuh sebagai Variabel Pemoderasi
Authors: Putra Putu Ariyuda , Ardiana Putu Agus 
Published: December 2023

This research aims to determine the effect of profitability on the earnings response coefficient, as well as the moderating effect of growth opportunities on the relationship between profitability and the earnings response coefficient. This research examines 216 financial reports published by mining companies listed on the Indonesia Stock Exchange in 2017-2021. Profitability is proxied by ROA and ROE operated as independent variables; growth opportunities proxied by the MBV and Ln (RE) ratio are operated as moderating variables; and control variables in this research include company size, company age, and capital structure. Signal theory is used to explain research findings. To achieve the research objectives, this research uses multiple linear regression analysis. The analysis results show that profitability has a significant effect on the earnings response coefficient, and growth opportunities can moderate the effect of profitability on the earnings response coefficient. The implications of this research provide additional information regarding the earnings response coefficient which is significantly influenced by the company's ability to generate profits, the moderating effect of retained earnings weakens this influence.
Keywords: Earnings response coefficient; mining companies; profitability; growth opportunity; signaling theory
Corporate Social Responsibility, Enterprise Risk Management, Nilai Perusahaan, dan Kinerja Keuangan sebagai Pemoderasi
Authors: Marthadevi Ni Made Maswita , Mimba Ni Putu Sri Harta 
Published: December 2023

Globalization causes competition between companies to become tighter so that companies compete so that their existence remains well recognized by the market. High company value can improve welfare and become a consideration for shareholders. This research aims to prove the effect of disclosure of corporate social responsibility and enterprise risk management on company value with financial performance as a moderator. The research population is Investor Index 33 issuers on the Indonesia Stock Exchange for the period 2018-2020. The sample was selected using a purposive sampling method, a sample of 22 issuers was obtained, with 66 data observations over three years. Six outlier data were excluded, so only 60 data were used. The data analysis technique is Moderated Regression Analysis (MRA). The results of the analysis show that corporate social responsibility disclosure has a negative influence on company value, enterprise risk management has a positive effect on company value, and financial performance weakens the influence of corporate social responsibility disclosure and enterprise risk management on company value.
Keywords: Corporate Social Responsibility; Enterprise Risk Management; Financial Performance; Company Value.