Articles
<![CDATA[Money and Unethical Behavior of Accounting Students ]]>
<![CDATA[Dewi, Luh Gede Krisna]]>;
<![CDATA[Dewi, Ayu Aryista]]>
<![CDATA[ Journal of Accounting and Business Education 2018: JABE: VOL. 2, ISSUE 2, MARCH 2018 ]]>
Publisher : <![CDATA[Universitas Negeri Malang ]]>
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DOI: 10.26675/jabe.v2i2.11225
<![CDATA[Financial fraud involving the accounting profession lower public confidence in the accounting profession and the presentation of financial statements. The need for early detection of the factors causing a person to commit an unethical behavior is increasing. Accounting students as individuals who will enter the workforce and become accounting professionals are expected to get accounting ethics education correctly. This study aimed to analyze the relationship among the love of money, the machiavellian behavior, the unethical behavior, and gender as demographic variables. Respondents were active undergraduate students in Accounting Department. The sampling technique used purposive sampling with sample amounted to 234 respondents. Data collection was conducted through questionnaires containing 34 items of questions related to the behavior of love of money, Machiavellian, and unethical behavior. The results found that Machiavellian behavior can mediate the influence of love of money on the unethical behavior of Accounting students. Men tend to choose to take risks in action than women, so this research indicated that gender as demographic variables can also affect the relationship of love of money to unethical behavior.]]>
<![CDATA[International Financial Reporting Standard (IFRS): The Awareness Level In Accounting Student ]]>
<![CDATA[Dewi, Ayu Aryista]]>;
<![CDATA[Dewi, Luh Gede Krisna]]>
<![CDATA[ AKRUAL: JURNAL AKUNTANSI Vol 10, No 2 (2019): AKRUAL: Jurnal Akuntansi ]]>
Publisher : <![CDATA[UNIVERSITAS NEGERI SURABAYA ]]>
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DOI: 10.26740/jaj.v10n2.p157-176
<![CDATA[Changes in accounting standards currently referring to International Financial Reporting Standards (IFRS) require substantive changes at the tertiary level. The purpose of this study is to examine the differences in the level of awareness of accounting students proxied by the level of understanding, knowledge, interest, learning method preferences (pedagogy), and expected expectations (outcomes) of students towards IFRS. Research respondents were S1 students of the Accounting Study Program regular class and an English class. The analysis was carried out through questionnaires. The analysis tool uses independent t-test with the SPSS program. The results of the study indicate that there are differences in the level of interest (interest) and the desired level of expectations (outcomes) in IFRS learning. Research implications are expected to contribute to universities in the preparation of curriculum and formulate learning strategies to improve the knowledge and readiness of accounting students regarding the application of IFRS]]>
<![CDATA[Transparasi Informasi Memoderasi Pengaruh Agresivitas Pajak Pada Nilai Perusahaan Pertambangan di Bursa Efek Indonesia ]]>
<![CDATA[Ayu Aryista Dewi]]>;
<![CDATA[Luh Gede Krisna Dewi]]>
<![CDATA[ Akuntabilitas Vol 10, No 2: Oktober 2017 ]]>
Publisher : <![CDATA[Department of Accounting-Faculty of Economic and Business (FEB) ]]>
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DOI: 10.15408/akt.v10i2.6134
<![CDATA[The behavior of tax aggressiveness by taxpayers, especially corporate taxpayers will have an impact on the value of the company. The company's transparency to information relating to the company as well as the fulfillment of corporate liabilities to society, the environment, and government can also affect the value of the company. This research tries to dig deeply about the influence of tax aggressiveness undertaken by the company on the value of the company with the transparency of information as a moderating variable. This study also uses profitability control, leverage, firm size and audit quality. Tax aggressiveness is proxied by comparing Net Profit Margin to Net Profit Margin Industry. Company value is proxied with Tobins'Q ratio. The data selected by purposive sampling method. The sampel in this study were using 36 companies that listing in Indonesian Stock Exchange periode 2013-2015. The result of this research is tax aggressiveness have positive effect on firm value while transparency of information can strengthen the influence of tax aggressiveness on company value.]]>
<![CDATA[Emotional Intelligence Moderates the Effects of Time Budget Pressure and Compliance Pressure on the Central BPK Auditor Judgment ]]>
<![CDATA[Prema Laksmi Wijaksana]]>;
<![CDATA[Luh Gede Krisna Dewi]]>
<![CDATA[ E-Jurnal Akuntansi Vol 28 No 3 (2019) ]]>
Publisher : <![CDATA[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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DOI: 10.24843/EJA.2019.v28.i03.p05
<![CDATA[This study aims to determine the moderating ability of emotional intelligence to time budget pressure and compliance pressure to the auditor. The population in this study was the entire auditor auditor IIIA at the Central BPK office. The number of samples used in this study were 68 respondents from 68 auditor auditor IIIA at the Central BPK office. The size of the sample is based on the technique of determining saturated samples. Data collection in this study was conducted by questionnaire method. The data analysis technique used is the analysis of Moderated Regression Analysis (MRA). The results showed that time budget pressure and compliance pressure negatively affected auditor auditor auditor IIIA Central BPK and emotional intelligence were able to moderate the influence of time budget pressure and auditor compliance judgment auditor auditorat pressure IIIA Central CPC. Keywords : Time budget pressure, Compliance pressure, emotional intelligence, Auditor judgment.]]>
<![CDATA[Pengaruh Rasio BOPO, Modal Intelektual, dan Pengungkapan Corporate Social Responsibility Pada Profitabilitas Perusahaan Perbankan ]]>
<![CDATA[Putu Nesy Swendriani]]>;
<![CDATA[Luh Gede Krisna Dewi]]>
<![CDATA[ E-Jurnal Akuntansi Vol 28 No 2 (2019) ]]>
Publisher : <![CDATA[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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DOI: 10.24843/EJA.2019.v28.i02.p23
<![CDATA[This study aims to obtain empirical evidence of the effect of BOPO ratio, intellectual capital, and corporate social responsibility (CSR) disclosure on profitability of banking companies. Research conducted on banking companies on the Indonesia Stock Exchange (IDX) for the 2013-2017 period. The sample is determined through non probability sampling method with purposive sampling technique. The number of samples used in this study were 60 observation samples. The data analysis technique used is the analysis of multiple linear regression analysis. The results of this study indicate that BOPO ratio show a negative effect on profitability of banking companies. The results also show that intellectual capital and CSR disclosure doesn’t affect the probability of banking companies. The research implications theoretically prove stakeholder theory, legitimacy theory, and resource-based theory in explaining the operational efficiency of banking companies. Keywords: BOPO; intellectual capital; CSR; profitability.]]>
<![CDATA[Pengaruh Faktor Sosial Ekonomi Dan Materialism pada Personal Financial Behavior melalui Financial Literacy Mahasiswa Akuntansi ]]>
<![CDATA[Luh Gede Krisna Dewi]]>;
<![CDATA[Made Yenni Latrini]]>
<![CDATA[ E-Jurnal Akuntansi Vol 30 No 6 (2020) ]]>
Publisher : <![CDATA[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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DOI: 10.24843/EJA.2020.v30.i06.p18
<![CDATA[The aims of this study is to analyze and to find empirical evidence of the influence of socio-economic factors and materialism on the personal financial behavior of accounting students through their level of financial literacy. The research sample is accounting students at Bukit Jimbaran Campus determined using purposive sampling method. From the sampling process, 67 respondents completed the questionnaire. This study uses path analysis techniques (path analysis). The results of this study found that the financial literacy variable was able to mediate the relationship between the parents' socio-economic status on the pattern of personal financial behavior of accounting students. Social status and materialism attitudes also become factors that influence the level of financial literacy of students and their personal financial behavior. The implications of this research are expected to be useful for educational institutions to develop educational curricula and learning patterns related to socio-economic factors (parent status or income) and psychological factors (materialism) in influencing personal financial behavior of accounting students through the financial literacy level. Keywords: Personal Financial Behavior; Socio-Economic Factors; Materialism; Financial Literacy.]]>
<![CDATA[PENGARUH DIVERSITAS DEWAN KOMISARIS DAN DIREKSI PADA TAX AVOIDANCE ]]>
<![CDATA[Gede Krisna Dewi]]>
<![CDATA[ E-Jurnal Akuntansi Vol 18 No 1 (2017) ]]>
Publisher : <![CDATA[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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<![CDATA[This research aims to examine the effect of board diversity to tax avoidance. This research took finance companies which is listed in Indonesian Stock Exchange period 2010-2014 as a research sample. The result obtained by purposive sampling is 30 companies which are fit with the sample criteria. The hypothesis tested by using multiple regression analysis. The result of hypothesis testing shows that presence of native on the board (nationality diversity) and proportion of outside director influence tax avoidance. Firm size as a control variable is also has no effect to tax avoidance.]]>
<![CDATA[Risk Perception, Gender, dan Pengetahuan Investasi pada Niat Berinvestasi ]]>
<![CDATA[Luh Gede Krisna Dewi]]>;
<![CDATA[Made Yenni Latrini]]>;
<![CDATA[I Made Dwi Budiana Penindra]]>
<![CDATA[ E-Jurnal Akuntansi Vol 31 No 11 (2021) ]]>
Publisher : <![CDATA[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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DOI: 10.24843/EJA.2021.v31.i11.p18
<![CDATA[This study aims to analyze the effect of risk perception, gender, and investment knowledge on the investment intentions of accounting students. The research was conducted at Universities/Polytechnics/ State and Private Colleges of Bali Province with a total sample of 270 students. Sampling method using purposive sampling method. The analysis technique used is multiple linear regression using a questionnaire instrument. The results showed that risk perception and investment knowledge had a positive effect while gender had a negative effect on the investment intentions of accounting students. The implication of this research supports the Theory of Planned Behavior which states that personal, social and informational aspects shape attitudes, subjective norms, perceptions of control in encouraging accounting students' investment intentions. Practical implications of research for educational institutions to develop education in the field of investment. Keywords : Risk Perception; Gender; Investment Knowledge; Intention to Invest.]]>
<![CDATA[Pengaruh Kinerja Lingkungan pada Nilai Perusahaan dengan Good Corporate Governance Sebagai Variabel Pemoderasi ]]>
<![CDATA[I Made Edi Wijaya Kusuma]]>;
<![CDATA[Luh Gede Krisna Dewi]]>
<![CDATA[ E-Jurnal Akuntansi Vol 26 No 3 (2019) ]]>
Publisher : <![CDATA[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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DOI: 10.24843/EJA.2019.v26.i03.p19
<![CDATA[The sample was taken by 35 companies with 5 years observation year so that the sample number was 175, using purposive sampling technique. The analysis technique used is Moderated Regression Analysis (RMA). Based on the results of the analysis it was found that environmental performance had a significant effect on the value of the company. This shows that the better or better the environmental performance of the company will be able to attract investors to invest because it has gained trust from the community so that this can increase the value of the company. And Good Corporate Governance, which is proxied as an Independent Board of Commissioners, can strengthen the influence of Environmental Performance on Corporate Values ??because the higher the proportion of independent commissioners, the more rigorous monitoring by independent board of commissioners in improving company performance. So that this can increase the value of the company. Keywords: Environmental performance, company value, good corporate governance]]>
<![CDATA[Pengaruh Idealisme, Tingkat Pengetahuan dan Love of Money Pada Persepsi Etis Mahasiswa Akuntansi ]]>
<![CDATA[Ni Luh Eka Prilly Kartika Putri]]>;
<![CDATA[Luh Gede Krisna Dewi]]>
<![CDATA[ E-Jurnal Akuntansi Vol 29 No 1 (2019) ]]>
Publisher : <![CDATA[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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DOI: 10.24843/EJA.2019.v29.i01.p03
<![CDATA[This study aims to determine how students 'perceptions of accountants' unethical behavior with several variables, namely idealism, level of knowledge and love of money. This study uses questionnaire data as an instrument distributed to respondents. Respondents of this study were students of the accounting department of the Faculty of Economics and Business, Udayana University class 2015. The number of samples use 142 samples with nonprobability sampling technique. The data analysis technique used is multiple linear regression analysis. Based on the results of the analysis, the higher idealism in holding ethical principles, the students will always behave ethically, the higher level of knowledge possessed by students, the more ethical or responsive input will be and the higher love of money, the effort to do everything so that needs are met not in accordance with ethics. Keywords : Idealism; Level Of Knowledge; Love Of Money and Ethical Perception.]]>
