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PENGARUH KOMPETENSI PADA AKUNTABILITAS KINERJA INSTANSI PEMERINTAH DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERASI Gede Ary Surya Wardhana; Ni Ketut Rasmini; Ida Bagus Putra Astika
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME 04.NO.09.TAHUN 2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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This research was conducted to examine the performance accountability of government, specifically the government institution of Tabanan regency. The aims of this research are to find out the influence of competency to the performance accountability of government institution and to determine the influence of organizational commitment in strengthening the effects of competency into the performance accountability of government institution. Sampling technique used is saturation sampling. The respondents as many as 41 people. Secondary data used was obtained from the score of the performance accountability evaluation report of Tabanan regency’s government institution in 2013, while the primary data was obtained through questionnaire. The analyzing technique used is Moderated Regression Analysis. Result of the study indicates that competency positive affects on the performance accountability of government institution while organizational commitment strengthening the influence of competency to the performance accountability of the government institution.
PENGARUH STRUKTUR CORPORATE GOVERNANCE PADA YIELD TO MATURITY OBLIGASI MELALUI PERINGKAT OBLIGASI I Gusti Agung Pramesti Dwi Putri; Ni Ketut Rasmini; Ni Putu Sri Harta Mimba
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.06.NO.06.TAHUN 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

This study aims to examine the effect of Corporate Governance (CG) structure on bond Yield To Maturity (YTM) using bond rating as the intervening variable. The population of this research covered all corporate bonds that listed in Indonesia Stock Exchange in 2013 to 2015. The sampling technique is purposive sampling method. Data analysis techniques used in this study is the path analysis. This research proves that institutional ownership, board size, audit committee, and bond rating negatively affects bond YTM. Managerial ownership positively affects bond YTM. Institutional ownership, board size, and audit committee positively affects bond rating. Managerial ownership negatively affects bond ratings. Bond rating shown mediated the association of institutional ownership on bond YTM, the association of board size on bond YTM, and the association of the audit committee on bond YTM. However, bond rating can not mediate the effect of managerial ownership on bond YTM. Keywords: corporate governance structure, bond yield to maturity, bond rating
PENGARUH CORPORATE SOCIAL RESPONSIBILITY PADA PRICE TO BOOK VALUE DENGAN CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI Cokorda Gde Bayu Putra; Ni Ketut Rasmini; Ida Bagus Putra Astika
E-Jurnal Ekonomi dan Bisnis Universitas Udayana Volume.02.No.05.Tahun 2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

Penelitian ini bertujuan menguji pengaruh CSR dan CG pada PBV perusahaan dan menguji pengaruh CG pada hubungan CSR dengan PBV perusahaan perbankan yang listing di BEI. Data diperoleh melalui website www.idx.co.id dan ICMD 2008-2011. Berdasarkan kriteria purposive sampling jumlah sampel 28 bank, dengan menggunakan tahun amatan 2008-2011, sehingga diperoleh jumlah sampel menjadi 112 bank. Pengujian dilakukan dengan analisis faktor dan regresi moderasi. Hasil pengujian menunjukkan bahwa pengungkapan CSR berpengaruh pada PBV, namun CG tidak berpengaruh pada PBV. Disisi lain CG ternyata berpengaruh pada hubungan CSR dengan PBV perusahaan.   Kata Kunci :    Price to Book Value, Corporate Social Responsibility, Corporate Governance.
PENGARUH KUALITAS SISTEM INFORMASI AKUNTANSI PADA PROFITABILITAS LPD I Gusti Ayu Asri Pramesti; I Ketut Budiartha; Ni Ketut Rasmini
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME 04.NO.07.TAHUN 2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

Accounting information system used by Lembaga Perkreditan Desa (LPD) attempt to produce relevant, accurate, and punctually information. The purpose of this research was to prove empirically the effect of quality of accounting information system toward profitability which uncertainty tasks as moderating variable. The population of this research were all LPD operating in Badung Regency in 2012. Sample were selected through proportionate stratified random sampling. While, 94 LPD taken as sample by using of Slovin formula. The respondent were people who directly involved utilizing accounting information system (accounting software). There were 82 questionnaires send back and suitable for analysis. The data were analyzed using Moderating Regression Analysis (MRA). The conclusions of the study are : 1) quality  of accounting information system positively effect toward LPD profitability in Badung Regency, 2) uncertainty tasks as moderating variable weaken the relationship between accounting information system and LPD profitability in Badung Regency.
PENGARUH ROLE STRESSORS PADA BURNOUT AUDITOR DENGAN KECERDASAN EMOSIONAL SEBAGAI VARIABEL PEMODERASI (STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK SE-PROVINSI BALI) Ni Made Wiryathi; Ni Ketut Rasmini; Made Gede Wirakusuma
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.03.NO.05 TAHUN 2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

Burnout is a representation of specific psicologycal stress syndrome which is a negative response that arises as a result of work pressure. The antecedents of burnout are role stressors which consist of role conflict, role ambiguity, and role overload. Previous researchs of the relationship between role conflict, role ambiguity, and role overload with burnout have found inconsistent results. This research was conducted in 2013 and directed to determine the ability of emotional intelligence in moderates the effect of role conflict, role ambiguity, and role overload on auditor's burnout in all public accounting firm in Bali. Samples were taken with a saturated sample method. Data collection was done using questionnaires and dedicated to 105 auditors. The analysis technique used in this study is Moderated Regression Analysis. The instruments have been examined for its validity and reliability. The model also has passed the classical assumptions of regression analysis. Statistical analysis showed that emotional intelligence moderates the influence of role conflict, role ambiguity, and role overload on burnout experienced by auditor at public accounting firm in Bali Province. Statistical tests showed that emotional intelligence is weaken the influence of role conflict, role ambiguity, and role overload on burnout experienced by auditor at public accounting firm in Bali Province. This means that the higher role conflict, role ambiguity, and role overload experienced by auditor at public accounting firm in Bali province, the higher the likelihood of burnout, the auditors who have low emotional intelligence.  
Analisis Reaksi Pasar Atas Peristiwa Pilkada Serentak Tahun 2018 Ni Nyoman Wahyu Suryani; Ni Ketut Rasmini
E-Jurnal Akuntansi Vol 27 No 2 (2019)
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.2019.v27.i02.p13

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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
STRUKTUR GOOD CORPORATE GOVERNANCE SEBAGAI PEMODERASI PENGARUH ASIMETRI INFORMASI PADA MANAJEMEN LABA Opyandari Dharsini Kori; Ni Ketut Rasmini
E-Jurnal Akuntansi Vol 21 No 1 (2017)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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The study examined the structure of Good Corporate Governance as a moderating influence on earnings management information asymmetry. The purpose of this study to determine (1) the effect on earnings management information asymmetry, (2) the interaction effect of good corporate governance structure on earnings management. The population of this research is manufacturing companies listed in Indonesia Stock Exchange (BEI) in the period 2010-2015. The number of samples of this research are 22 companies with 132 the data of observation. The samples in this study using non-probability method with purposive sampling technique by using specific criteria for the selection of the sample. Data were analyzed using Moderated Regression Analysis (MRA). The results showed that the information asymmetry effect on earnings management. In addition the results of this study also shows that institutional ownership of good corporate governance structure able to moderate influence on earnings management information asymmetry, while other proxy includes independent directors, board size, the audit committee was not able to moderate the influence of asymmetry of information on earnings management.
AUDITOR SWITCHING DAN FAKTOR-FAKTOR YANG MEMPENGARUHINYA Ni Wayan Ari Juliantari, Ni Ketut Rasmini
E-Jurnal Akuntansi Vol 3 No 3 (2013)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

ABSTRAK Penelitian ini bertujuan  untuk mengetahui pengaruh opini audit, pergantian manajemen, ukuran Kantor  Akuntan Publik (KAP), dan ukuran perusahaan klien pada auditor switching. Data sekunder digunakan dalam penelitian ini, berupa laporan auditan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2007-2011. Sampel diperoleh dengan metode purposive sampling dengan jumlah akhir 100 sampel. Teknik analisis data yang digunakan adalah  analisis regresi logistik. Hasil pengujian menunjukkan bahwa ukuran KAP dan ukuran perusahaan klien berpengaruh pada auditor switching, sedangkan opini audit dan pergantian manajemen tidak berpengaruh pada auditor switching, Kata kunci: Auditor switching, opini audit, pergantian manajemen, ukuran Kantor Akuntan Publik (KAP), ukuran perusahaan klien
PENGARUH PENGENDALIAN INTERN, LOYALITAS DAN INTEGRITAS MANAJEMEN PADA PERILAKU ETIS KARYAWAN PT. ORINDO ALAM AYU DENPASAR Ni Wyn Aryawati Dewi Dinajayanti; Ni Ketut Rasmini
E-Jurnal Akuntansi Vol 17 No 1 (2016)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

The intention from this research is for anatomize the influence in internal control, loyalty and integrity in management on the ethical behavior of employees of PT. Orindo Alam Ayu Denpasar branch. The data usedin this study aresecondary and primary data. Methods of sampling using purposive sampling method. Data that meets the criteria as much as 40 samples. Technica lanalysis of the data used in that research is multiple linear regression analysis. The result showed that internal control, loyalty and integrity of management influence on the ethical behavior of employees. This means that effective internal control, high loyalty and integrity of good management in the company may affect the ethical behavior of employees in a goverment.
PENGARUH KOMPETENSI, MOTIVASI, KOMITMEN ORGANISASI PADA KINERJA DEWAN KOMISARIS BPR SEKABUPATEN GIANYAR Ni Wayan Dian Purwanti; Ni Ketut Rasmini
E-Jurnal Akuntansi Vol 12 No 3 (2015)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

The purpose of this study was to determine the effect on the performance of the Board of Commissioners Competence BPR All Gianyar regency, to determine the effect of motivation on the performance of the Board of Commissioners of BPR All Gianyar and to determine the influence of Organizational Commitment on the performance of the Board of Commissioners of BPR All Gianyar regency. The samples used in this study were 52 respondents using sampling methods are porpusive sampling method. Data collected through documentation and questionnaires. Technical analysis of the data used in this research is multiple linear regression. Based on the test results show that the Competence (X1), motivation (X2) and Organizational Commitment (X2) effect on the performance of the board of commissioners of rural banks Entire Gianyar.
Co-Authors A.A Pt. Agung Mirah Purnama Sari A.A. Ayu Nur Cintya Apsari Adisti Maharani Krisna Alifa Nur Rohmawati Alit Wahyuningsih Anak Agung Gde Putu Widanaputra Anak Agung Gede Rama Sayudha Ayu Kristina Dewi Bayu Sadhana Putra Cahyani Nuswandari Cok Krisna Yudha Cokorda Gde Bayu Putra David Chandra Delsi Nia Sarca Desak Putu Putri Pramesti Dewa Gede Wirama Dewa Made Adi Kesuma Yudha Dewa Nyoman Badera DODIK ARIYANTO Edwin Wijaya Elya Vikana Suari Fitri Yanti Gayatri Gayatri Gde Herry Sugiarto Asana Gede Ary Surya Wardhana Gede Mandirta Tama Gerianta Wirawan Yasa Ghema Purnama Sari Gusti Ayu Surya Rosita Dewi Hadi Wiranatha I Dewa Gde Ngurah Dananjaya I Gst. Agung Pramesti Dwi Putri I Gusti Agung Ayu Ngr. Garnetia Pramanita I Gusti Agung Oka Sudeva I Gusti Ayu Asri Pramesti I Gusti Ayu Made Asri Dwija Putri I Gusti Ayu Nyoman Budiasih I Gusti Ngurah Abiana I Gusti Ngurah Agung Dananjaya I Gusti Ngurah Gede Bali Sakhya Prawira I Kadek Rian Mahendra I Ketut Sujana I Ketut Yadnyana I Made Agus Suma Arta I Made Dwi Primantara I Made Endra Lesmana Putra I Made Hendra Setiawan I Made Pradnyana Paradila Pradnyana I Made Yoga Darma Putra I Nyoman Setiyadi I Putu Doni Aditya Setiawan I Putu Indra Pradnya Paramartha I Putu Sudana I Wayan Ramantha I Wayan Suartana Ida Ayu Ary Putri Adnyani Ida Ayu Intan Suryadewi Ida Ayu Nadia Asawista Rajeswari Ida Bagus Putra Astika K. Budiartha Kadek Dwiyani Ciptana Putri Komang Ayu Wulandari Luh Anggi Bellyanti Luh Ayu Alita Ermayanthi Luh Mas Gia Apriliani Luh Pande Eka Setiawati Made Arie Wahyuni Made Gede Wirakusuma Made Laksmi Cintya Pucangan Monica Krissindiastuti Mungky Felicia Ni Kadek Ayu Semitayani Ni Kadek Budi Arsani Ni Kadek Intan Karunia Listyanti Ni Ketut Putri Pramesti Dewi Ni Luh Ayu Suarningsih Ni Luh Mega Pratiwi NI LUH PUTU HERAWATI SUCANDRA Ni Luh Putu Mita Miati Ni Luh Supadmi Ni Made Aristawati Ni Made Dwi Pratiwi Sura Ni Made Rahindayati Ni Made Wasasih Ni Made Wiryathi Ni Nyoman Wahyu Suryani Ni Putu Ayu Dewi Yanti Ni Putu Bella Novindra Ni Putu Febry Widiantari Ni Putu Ira Prananti Ni Putu Pradina Mas Jaya Ningrum Ni Putu Putri Aryantika Ni Putu Sri Harta Mimba Ni Wayan Desi Riani Ni Wayan Dewi Anggreni Ni Wayan Dian Purwanti Ni Wayan Lilik Eka Putri Ni Wayan Radha Maharseni Ni Wayan Sintya Prabawati Ni Wyn Aryawati Dewi Dinajayanti Nyoman Budhi Setya Dharma Nyoman Triyadi Agustiawan Nyoman Yudha Astriayu Widyari Opyandari Dharsini Kori P. D’yan Yaniartha Sukartha Putu Adnyana Putra Putu Agus Ardiana Putu Aristya Adi Wasita putu gede wisnu permana Putu Isma Suyanti Wirantini Putu Martini Putu Purnama Dewi Putu Riesty Masdiantini Putu Venny Yunita Putu Yulia Hartanti Praptika Sang Ayu Putu Puji Astuti Tisyri Manuella Kristantri Virra Indah Perdanawati Wayan Eny Mariani Wulan Sepvita Sari Yuliana Tolo