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PENGARUH GAYA KEPEMIMPINAN HINDU DAN PENGETAHUAN AKUNTANSI TERHADAP PENGGUNAAN INFORMASI AKUNTANSI DENGAN KETIDAKPASTIAN LINGKUNGAN SEBAGAI PEMODERASI PADA INDUSTRI KECIL DAN MENENGAH DI KOTA DENPASAR Dewi, Ida Ayu Sasmita; Erlinawati, Ni Wayan Alit; Yuniasih, Ni Wayan
JUIMA : JURNAL ILMU MANAJEMEN Vol 9 No 2 (2019): JUIMA : JURNAL ILMU MANAJEMEN
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

This study aims to determine the effect of Hindu leadership style, accounting knowledge on the use of accounting information, and environmental uncertainty in moderating the influence of leadership style and accounting knowledge on the use of accounting information. The problems raised in this study are, 1) whether Hindu leadership style influences the use of accounting information in small and medium industries (SMIs) in Denpasar City, 2) whether accounting knowledge influences the use of accounting information in SMIs in Denpasar City, 3) whether environmental uncertainty moderates the relationship of Hindu leadership style to the use of accounting information in SMIs in Denpasar City, 4) whether environmental uncertainty moderates the relationship of accounting knowledge to the use of accounting information in SMIs in Denpasar City. The population in this study were the owners of small and medium industries (SMIs) in the city of Denpasar. Determination of the sample used in this study was purposive sampling technique. Data collection techniques used in the form of observations, questionnaires, and interviews. The method of data analysis in this study used the research instrument test, interval succession method, classic assumption test, moderated regression analysis (MRA) test, model feasibility test and hypothesis test. The results of the study that Hindu leadership style and accounting knowledge influencesthe use of accounting information. Environmental uncertainty is also not able to moderate the relationship of Hindu leadership style and accounting knowledge to the use of accounting information. Every business decision mostly uses accounting information as its source. This causes the use of accounting information not to depend on the accounting knowledge of the company owner. In addition, business decisions are often not only made by company owners but also consider input from staff who may have more accounting knowledge

PENGARUH PELATIHAN, MOTIVASI KERJA, PROFESIONALISME, DAN KOMITMEN ORGANISASI PADA KINERJA ACCOUNT REPRESENTATIVE (Studi di Kantor Pelayanan Pajak Madya Denpasar dan Pratama Denpasar Timur) Desiyanti, Ni Made Indri; Negara, I Wayan Suka; Yuniasih, Ni Wayan
Jurnal Riset Akuntansi (JUARA) Vol 9 No 1 (2019): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (487.067 KB)

Tax is one source of the State Budget (APBN). Tax service quality is determined by the performance of tax employees, one of which is the performance of Account Representative (AR). With the help of an Account Representative (AR), taxpayers will be easier to administer taxation. Account Representative (AR) is a professional staff whose duty is to provide information and asÂsist taxpayers in completing their tax obligations (Ananta, 2010). The dependent variable used in this study is the performance of Account Representative (AR) and its independent variables are training, work motivation, professionalism, and organizational commitment. The populaÂtion in this study was all employees of the Account Representative (AR) in the Tax Office (KPP) Middle and East Denpasar as many as 46 people employees of Account Representative (AR). Data collection is done by distributing questionnaires. Data analysis in this study used Multiple Linear Regressions Method. The results of the research and hypothesis testing that have been done can be concluded that work motivation has a positive effect on the performance of Account Representative (AR). Training, professionalism, and organizational commitment have no effect on the performance of Account Representatives (AR). This may be due to the relatively fast transfer of employees so that training and the level of professionalism of employees are not optimal. They need time to make adjustments and learn the characteristics of the taxpayer being handled.

PENGARUH GAYA KEPEMIMPINAN HINDU DAN PENGETAHUAN AKUNTANSI TERHADAP PENGGUNAAN INFORMASI AKUNTANSI DENGAN KETIDAKPASTIAN LINGKUNGAN SEBAGAI PEMODERASI PADA INDUSTRI KECIL DAN MENENGAH DI KOTA DENPASAR Ida Ayu Sasmita Dewi; Ni Wayan Alit Erlinawati; Ni Wayan Yuniasih
JUIMA : JURNAL ILMU MANAJEMEN Vol. 9 No. 2 (2019): JUIMA : JURNAL ILMU MANAJEMEN
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

This study aims to determine the effect of Hindu leadership style, accounting knowledge on the use of accounting information, and environmental uncertainty in moderating the influence of leadership style and accounting knowledge on the use of accounting information. The problems raised in this study are, 1) whether Hindu leadership style influences the use of accounting information in small and medium industries (SMIs) in Denpasar City, 2) whether accounting knowledge influences the use of accounting information in SMIs in Denpasar City, 3) whether environmental uncertainty moderates the relationship of Hindu leadership style to the use of accounting information in SMIs in Denpasar City, 4) whether environmental uncertainty moderates the relationship of accounting knowledge to the use of accounting information in SMIs in Denpasar City. The population in this study were the owners of small and medium industries (SMIs) in the city of Denpasar. Determination of the sample used in this study was purposive sampling technique. Data collection techniques used in the form of observations, questionnaires, and interviews. The method of data analysis in this study used the research instrument test, interval succession method, classic assumption test, moderated regression analysis (MRA) test, model feasibility test and hypothesis test. The results of the study that Hindu leadership style and accounting knowledge influencesthe use of accounting information. Environmental uncertainty is also not able to moderate the relationship of Hindu leadership style and accounting knowledge to the use of accounting information. Every business decision mostly uses accounting information as its source. This causes the use of accounting information not to depend on the accounting knowledge of the company owner. In addition, business decisions are often not only made by company owners but also consider input from staff who may have more accounting knowledge

PENGARUH PELATIHAN, MOTIVASI KERJA, PROFESIONALISME, DAN KOMITMEN ORGANISASI PADA KINERJA ACCOUNT REPRESENTATIVE (Studi di Kantor Pelayanan Pajak Madya Denpasar dan Pratama Denpasar Timur) Ni Made Indri Desiyanti; I Wayan Suka Negara; Ni Wayan Yuniasih
Juara: Jurnal Riset Akuntansi Vol. 9 No. 1 (2019): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v9i1.299

Tax is one source of the State Budget (APBN). Tax service quality is determined by the performance of tax employees, one of which is the performance of Account Representative (AR). With the help of an Account Representative (AR), taxpayers will be easier to administer taxation. Account Representative (AR) is a professional staff whose duty is to provide information and assist taxpayers in completing their tax obligations (Ananta, 2010). The dependent variable used in this study is the performance of Account Representative (AR) and its independent variables are training, work motivation, professionalism, and organizational commitment. The population in this study was all employees of the Account Representative (AR) in the Tax Office (KPP) Middle and East Denpasar as many as 46 people employees of Account Representative (AR). Data collection is done by distributing questionnaires. Data analysis in this study used Multiple Linear Regressions Method. The results of the research and hypothesis testing that have been done can be concluded that work motivation has a positive effect on the performance of Account Representative (AR). Training, professionalism, and organizational commitment have no effect on the performance of Account Representatives (AR). This may be due to the relatively fast transfer of employees so that training and the level of professionalism of employees are not optimal. They need time to make adjustments and learn the characteristics of the taxpayer being handled.

Pengaruh Whistleblowing dan Penerapan Hukum Karma Phala Pada Pencegahan Kecurangan di LPD Se-Kota Denpasar Ni Ketut Muliati; Ni Wayan Yuniasih; Putu Deddy Samtika Putra
Juara: Jurnal Riset Akuntansi Vol. 11 No. 2 (2021): Juara: Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v11i2.2836

Fraud is a problem that is often faced, one of which is the Village Credit Institution. This study wants to examine the effect of whistleblowing and the application of the law of karma phala on fraud prevention. This research was conducted on 34 LPDs in Denpasar City. Research respondents used 84 LPD employees who were determined by the non-probability sampling method. Multiple regression analysis is used to test the research hypothesis. The results showed that whistleblowing and the application of the law of karma phala had a positive effect on fraud prevention in the Denpasar City LPD. KNKG (2008) states that the effectiveness of whistleblowing will increase the participation of the community and company employees to dare to act in the context of preventing fraud and corruption by reporting to the authorities. Individuals who believe in the law of karma phala will avoid unlawful acts.

PENGARUH MODAL INTELEKTUAL PADA KINERJA PASAR PERUSAHAAN (Studi Empiris pada Perusahaan Keuangan yang Terdaftar di Bursa Efek Indonesia) NI WAYAN YUNIASIH; DEWA GEDE WIRAMA; I DEWA NYOMAN BADERA
Jurnal Ilmiah Akuntansi dan Bisnis Vol 6 No 2 (2011)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (165.759 KB)

Intellectual capital is believed to be a contributing factor to companies’ performances and values. Several studies have been carried out on the influence of this capital to a company’s performance. However, the results still show some inconsistencies. Therefore, this study aims at re-evaluating the influence of intellectual capital through the addition of ownership structure as a control variable. Ownership structure needs to be controlled since, in Indonesia, it is likely to be concentrated due to the low rate of investor protection. Intellectual capital is measured by the VAICTM method, while the market performance is determined by the price to book value ratio. The sample is financial companies listed on Indonesian Stock Market during the 2004-2008 periods. The result of the analysis fails to support the hypothesis that intellectual capital is associated with firm’s values. The result probably is an indication that market is incapable to assess the value of a company’s intellectual capital because it has no standardized measure and the limited quantitative disclosure regarding intellectual capital.

PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN DENGAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL PEMODERASI NI WAYAN YUNIASIH; MADE GEDE WIRAKUSUMA
Jurnal Ilmiah Akuntansi dan Bisnis Vol 4 No 1 (2009)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (155.19 KB)

Researches on the influence of financial performance on corporate valuehave been widely conducted, however results inconsistency occurred. Financialperformance, which in this case is assessed by Return on Assets (ROA), have apositive effect on corporate value, however there are also some findings that ROAhave a negative effect. Researchers predicted that there are other influencingfactors. This condition drives researchers to use corporate social responsibility(CSR) and good corporate governance (GCG) as moderating variables. Thisresearch aims to test the influence of financial performance on corporate value byconsidering the two moderating variables.This research uses 27 manufacturing firms listed on the Jakarta StockExchange during 2005 - 2006 as samples with 54 observation Hypothesis istested using moderated regression analysis to find out the interactive influence ofthe moderating variables. The corporate value measured using Tobin's Q, whiledisclosure of CSR and GCG are measured with CSR Index and managerialownerships, respectively..Results indicate that (1) ROA has a positive effect on corporate value, (2)the disclosure of CSR is able to moderate relation of ROA and corporate value,but managerial ownerships are unable to moderate the link. This is possiblebecause managerial ownerships in Indonesia is still very small and companiestend to be family-owned.

EKSPLORASI DIVIDEND SMOOTHING DAN BOARD DIVERSTY PADA NILAI PERUSAHAAN TERDAFTAR DI BURSA EFEK INDONESIA NI Wayan Yuniasih; Ni Putu Ayu Kusumawati
Buletin Studi Ekonomi VOL.25.NO.1.FEBRUARI 2020
Publisher : Buletin Studi Ekonomi

This study aims to test the signaling effect of dividend smoothing policies and board diversity in public companies in Indonesia. Board diversity in this study is seen from the gender diversity and nationality of members of the board of directors and commissioners. Public companies are chosen because investor responses can be reflected in stock prices. To get valid results, this study adds company size and industry type as control variables. This is to avoid differences in research results due to differences in company size and type of industry in the Indonesian capital market. This research was conducted on 125 companies listed on the Indonesia Stock Exchange during the 2014-2016 periods. Samples were selected with several criteria, namely the company distributing dividends during the observation period and have complete data in accordance with research needs. Hypothesis testing will be carried out by the multiple regression method that is preceded by testing the classical assumptions. The test results found that dividend smoothing, gender, and company size had a positive effect on firm value. On the other hand, the type of industry has a negative effect on firm value. Only one variable, namely the presence of foreign board members does not affect the value of the company. If seen from the adjusted R2 value of 0.159, all these variables are only able to explain 15.9% of the company's value variables. This means that there are other variables that also affect the value of the company that are not included in this study. Therefore further research can add other variables that might affect the value of the company such as corporate social responsibility or free cash flow.

MODERASI KEYAKINAN HUKUM KARMA DAN MORALITAS PADA HUBUNGAN WHISTLEBLOWING DAN PENCEGAHAN KECURANGAN Ni Wayan Yuniasih; I Wayan Sudiana; I Putu Deddy Samtika Putra
Buletin Studi Ekonomi VOL.27.NO.1.FEBRUARI 2022
Publisher : Buletin Studi Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/BSE.2022.v27.i01.p02

Various research results indicate that the implementation of whistleblowing in fraud prevention is influenced by other factors. This study purpose to test the effectiveness of the whistleblowing and examine the spiritual and moral factors that may affect its effectiveness. This research was conducted at 34 People's Credit Institutions in Denpasar City. Research respondents totaled 84 people who were determined by probability sampling technique. The research variables were measured by the indicators contained in the statement of the questionnaire. Data analysis was performed using moderated regression analysis. The results showed that whistleblowing had a positive effect on fraud prevention. The belief in the law of karma phala is able to moderate the whistleblowing relationship and prevent fraud. Individuals who believe in the law of karma phala will use the whistleblowing system to assist organizations in preventing fraud. Individual morality is also able to moderate the whistleblowing relationship and fraud prevention.

Pengaruh Persentase dan Keberadaan Perempuan Hindu dalam Jajaran Pengurus pada Kinerja Bank Perkreditan Rakyat di Bali I Wayan Sudiana; Ni Ketut Muliati; Anak Agung Ketut Agus Suardika; Ni Wayan Yuniasih
E-Jurnal Akuntansi Vol 31 No 4 (2021)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2021.v31.i04.p12

Research on the influence of women on company performance has shown inconsistent results. This study wanted to determine the effect of the percentage and presence of Hindu women in the board of directors on the performance of BPRs in Bali. Gender in this study is seen from two aspects, namely the percentage and the presence of female board members. The population in this study was all rural banks in Bali. The sample was determined by using purposive sampling technique and obtained 110 companies that met the criteria. Hypothesis testing is done using multiple regression analysis. The results showed that the percentage of Hindu female board members had no effect on company performance, while the presence of Hindu female board members had a positive effect on company performance. Keywords: Gender Diversity; Hindu Women; Firm Performance.

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