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<![CDATA[STRUKTUR KEPEMILIKAN, KINERJA KEUANGAN DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY ]]>
<![CDATA[Merawati, Luh Komang]]>;
<![CDATA[Pramitha, Gede Dana]]>
<![CDATA[ Jurnal Riset Akuntansi (JUARA) Vol 10 No 1 (2020): Jurnal Riset Akuntansi (JUARA) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar ]]>
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DOI: 10.36733/juara.v10i1.753
<![CDATA[CSR is a company or business commitment to contribute into sustainable economic development which focus and bring attention to the economic, social and enviromental aspect. CSR disclosure will affect the investor decision making. Thus, it is essential to find out factors that will affect CSR disclosure. The aim of this study was to determine the influence of structural ownership consist of managerial and institutional ownership, the effect of financial ratios consist of leverage and profitability to CSR disclosures. The sample of this research comes from 27 manufacturing companies listed on Indonesia Stock Exchange period 2014-2016. Determination of the sample in this study is using purposive sampling. The data analysis used multiple linear regression analysis. The results of this study indicated that the variable of institutional ownership, managerial ownership, leverage and profitability have no effect on CSR disclosures.]]>
<![CDATA[PERAN KARAKTERISTIK KOMITE AUDIT DAN REPUTASI AUDITOR DALAM MENINGKATKAN KUALITAS AUDIT (Studi Empiris pada Perusahaan Manufaktur yang Mengganti Auditornya Secara Sukarela Tahun 2008-2011) ]]>
<![CDATA[Luh Komang Merawati]]>
<![CDATA[ Buletin Studi Ekonomi VOL.19.NO.2.AGUSTUS 2014.(PP 119-211) ]]>
Publisher : <![CDATA[Buletin Studi Ekonomi ]]>
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<![CDATA[The Role of Audit Committee Characteristic and Auditor Reputation in Audit Quality Improving. The purpose of this paper is to investigate the relationship between characteristic of audit committee (independence, financial and accounting expertise, governance expertise and activity) and auditor reputation with audit quality. The audit quality is measured based on current accrual. Population consists of Indonesian Stock Exchange listed companies from manufacturing industry in 2008 until 2011. Sample was collected based on purposive sampling and resulted in 25 companies who voluntarily switch their auditors within four years observation. Data was collected from the annual report and was analyzed with factor analysis. Hypotesis tested with multiple regression analysis. The research results found that audit committee characterictics and auditor reputation have significant effect on current accrual but in positive direction. This finding indicates that both auditor reputation and committee audit was unable to reduce current accrual and improve audit quality Keywords: committee audit, audit quality, corporate governance]]>
<![CDATA[KEMAMPUAN PELATIHAN PASAR MODAL MEMODERASI PENGARUH PENGETAHUAN INVESTASI DAN PENGHASILAN PADA MINAT BERINVESTASI MAHASISWA ]]>
<![CDATA[Luh Komang Merawati]]>;
<![CDATA[I Putu Mega Juli Semara Putra]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 10 No 2 (2015) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
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<![CDATA[The aim of the study is to investigate the influence of investment knowledge and income on the students’ intention to invest their money in capital market, where capital markets training variable as moderating variable. In order to achieve the goal of the study, respondents are student of Faculty of Economics- University of Mahasaraswati’s in Denpasar. Using purposive sampling technique, data were analyzed using multiple regression analysis with interaction to test hypotheses. The result of the study shows that investment knowledge and income have a positive effect on students’ intention to invest their capital in the capital market. In contrast, according to the interaction test of capital market training as moderatingvariable does not show a significant effect. It means that capital market training unable to strengthen or weaken the relationship investment knowledge and incomes on students’ intention to invest.]]>
<![CDATA[Pengaruh Moderasi Karakteristik Komite Audit Dengan Opini Audit Going Concern Pada Pergantian Auditor ]]>
<![CDATA[Luh Komang Merawati]]>;
<![CDATA[I Dewa Nyoman Badera]]>;
<![CDATA[I Made Sadha Suardikha]]>
<![CDATA[ E-Jurnal Ekonomi dan Bisnis Universitas Udayana Volume.02.No.09.Tahun 2013 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Udayana ]]>
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<![CDATA[Modified going-concern audit opinion is expressed when the auditor found doubts about the entity’s sustainability. Issuance of going-concern audit opinion is not expected by the entity. Audit committee as corporate governance mechanisms are believed able to minimize the tendency of auditor change after the issuance of going-concern audit opinion. Hypothesis testing is divided into two logistic regression models using simple linear regression and MRA. The research results: 1) going concern audit opinion affects significantly on the possibility of auditor changes with the negative direction. 2) the influence of moderating audit committee’s characteristics such independence as well as accounting and financial expertise is significant and reinforces the negative effects of going concern audit opinion on auditor changes, while governance expertise and activity hold insignificant influence. Keywords: going concern, audit committees, corporate governance, auditors change]]>
<![CDATA[BUDGETARY GOAL CHARACTERISTICS DAN TRANSPARANSI SERTA PENGARUHNYA TERHADAP KINERJA ANGGARAN DAN KINERJA MANAJERIAL ]]>
<![CDATA[Luh Komang Merawati]]>
<![CDATA[ Jurnal Widya Akuntansi dan Keuangan Vol 1 No 1 (2019): Widya Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[UNHI Press ]]>
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DOI: 10.32795/widyaakuntansi.v1i1.246
<![CDATA[Budget performance and managerial performance in public sector has been public concern and much noticed by the public since they are closely related to the aspects of public accountability. Achievement of budget performance and managerial performance is determined by the level of transparency and budgetary goal characteristics which consists of indicators of budgetary participation, difficulty in budget goals, budget feedback, budget evaluation and difficulty in budget goals. This research was conducted to examine the effect of budgetary goal characteristics and transparency on budget performance and managerial performance in the Housing, Settlement and Land Agency (DPKPP) of Denpasar City, Bali Province. The data collection method used is by distributing questionnaires and obtained as many as 51 respondents as samples based on purposive sampling technique. The data analysis technique uses Partial Least Square analysis. The results showed that the budgetary goal characteristics did not affect budget performance, the budgetary goal characteristics had a positive effect on managerial performance, transparency had a positive effect on budget performance, while transparency had a negative effect on managerial performance in DPKPP Denpasar.]]>
<![CDATA[PENGARUH RASIO KEUANGAN TERHADAP RETURN SAHAM DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL INTERVENING ]]>
<![CDATA[Sukrada, I Ketut]]>;
<![CDATA[Merawati, Luh Komang]]>;
<![CDATA[Arizona, I Putu Edy]]>
<![CDATA[ Jurnal Riset Akuntansi (JUARA) Vol 9 No 1 (2019): Jurnal Riset Akuntansi (JUARA) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar ]]>
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<![CDATA[This study aims to examine the effect of financial ratios on stock returns with Corporatesocial responsibility as an intervening variable in manufacturing companies listed on the IndonesiaStock Exchange in 2015 - 2017. The population of this study includes 156 manufacturingcompanies in the Indonesia Stock Exchange with purposive sampling techniques obtained 52companies with a research period of 2015 - 2017. Data analysis methods used are path analysis.Based on the results of data analysis, it shows that; (1) financial ratios have a positiveeffect on stock returns; (2) corporate social responsibility is not an intervening variable the influenceof financial ratios on stock returns.]]>
<![CDATA[Fraud and Whistleblowing Intention: Organizational Justice Perspective ]]>
<![CDATA[Ni Wayan Rustiarini]]>;
<![CDATA[Luh Komang Merawati]]>
<![CDATA[ Riset Akuntansi dan Keuangan Indonesia Vol 5, No 3 (2020): Riset Akuntansi dan Keuangan Indonesia ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Surakarta ]]>
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DOI: 10.23917/reaksi.v5i3.11970
<![CDATA[Whistleblowing is considered as an effective control mechanism for detecting fraud. One of the factors that influence individuals to do whistleblowing is organizational justice. However, research on justice theory and whistleblowing is still limited. This study aims to investigate the role of distributive justice, procedural justice, and interactional justice on whistleblowing intention. This study uses an experimental laboratory method. The subjects were 124 accounting employees in the private and public sectors. The findings show that the employee who experience fair organizational justice (distributive, procedural, and interactional) have higher whistleblowing intentions than employees in unfair conditions. This study also reveals that does no whistleblowing intention difference between private and public employees.]]>
<![CDATA[KEMAMPUAN CORPORATE SOCIAL RESPONSIBILITY (CSR) MEMODERASI PENGARUH GOOD CORPORATE GOVERNANCE (GCG) DAN PROFITABILITAS PADA NILAI PERUSAHAAN ]]>
<![CDATA[Wiska, Sang Ayu Made]]>;
<![CDATA[Putra, I Gede Cahyadi]]>;
<![CDATA[Merawati, Luh Komang]]>
<![CDATA[ Jurnal Riset Akuntansi (JUARA) Vol 8 No 1 (2018): Jurnal Riset Akuntansi (JUARA) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar ]]>
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<![CDATA[Company value as an investor’s view of the company’s success rate. Good corporate governance and profitability can affect the value of the company. Beside that, corporate social responsibility strategy could provide a good corporate image to external parties and support the value of the company. This study aimed to test and obtained empirical evidence the ability of corporate social responsibility to moderate the influence of good corporate governance and profitability on company value. The population are real estate and property companies listed on Indonesia Stock Exchange in the period 2013-2015. Determination of sample using purposive sampling technique. The analysis technique used in this research is multiple linear analysis with Moderated Regression Analysis (MRA). The results showed that the variables of good corporate governance and profitability have a positive effect on company value. However, corporate social responsibility is statistically unable to moderate the influence of good corporate governance andprofitability on company value.]]>
<![CDATA[PENGARUH MORAL REASONING, SKEPTISISME PROFESIONAL AUDITOR, TEKANAN KETAATAN DAN SELF-EFFICACY TERHADAP KUALITAS AUDIT ]]>
<![CDATA[Luh Komang Merawati]]>;
<![CDATA[Ni Luh Putu Yuni Ariska]]>
<![CDATA[ KRISNA: Kumpulan Riset Akuntansi Vol. 10 No. 1 (2018): Krisna: Kumpulan Riset Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Program Studi Akuntansi, Universitas Warmadewa ]]>
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<![CDATA[Kualitas audit sebagai suatu kondisi dimana auditor akan menemukan dan melaporkan pelanggaran dalam sistem akuntansi auditee. Temuan pelanggaran mengukur kualitas audit yang berkaitan dengan pengetahuan dan keahlian auditor, sedangkan pelaporan pelanggaran tergantung pada dorongan auditor untuk mengungkapkan pelanggaran tersebut. Penelitian ini bertujuan untuk mengetahui pengaruh moral reasoning, skeptisisme profesional auditor, tekanan ketaatandan self efficacy terhadap kualitas audit (studi kasus pada BPKP dan BPK RI Provinsi Bali). Penentuan sampel menggunakan metode sampling jenuh dan responden yang digunakan dalam penelitian ini adalah 85 Auditor pada Kantor BPKP dan BPK RI Perwakilan Provinsi Bali. Teknik analisis yang digunakan adalah analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa variabel moral reasoning dan tekanan ketaatan tidak berpengaruh terhadap kualitas audit. Variabel skeptisisme profesional auditor dan self-efficacy berpengaruh positif terhadap kualitas audit. Kata kunci :Moral reasoning, skeptisisme profesional auditor, tekanan ketaatan, self-efficacy, kualitas audit.]]>
<![CDATA[MORALITAS, PENGENDALIAN INTERNAL DAN GENDER DALAM KECENDERUNGAN TERJADINYA FRAUD ]]>
<![CDATA[Merawati, Luh Komang]]>;
<![CDATA[Mahaputra, I Nym Kusuma Adnyana]]>
<![CDATA[ Jurnal Akuntansi Vol 21, No 1 (2017): January 2017 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Tarumanagara ]]>
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DOI: 10.24912/ja.v21i1.132
<![CDATA[Morality, Internal Control and Gender in Fraud.University is an economic entity which is required to be accountable and transparent in funds management. Accountability can be indicated through financial reporting that is free from fraud. Fraud refers to the intentionally accounting errors to mislead the financial statement readers and usersin order to taking advantages. This research conducted with research design experiments 2x2 factorial by adding a gender perspective in examining the tendency of commit accounting fraud between individuals who have a (high or low) level of moral reasoning and (with or without) elements of internal control organization as factors that could cause accounting fraud. Data was analyze with two-ways ANOVA and Mann Whitney test in testing hypotheses. Research results indicate significant differences in the tendency of the accounting fraud due to the level of morality, internal control and gender. The results of this study are expected to provide recommendations in evaluating internal control policy to prevent fraudulent accounting practices and the importance of ethics and character education in the university environment to reduce the intention of fraud.]]>
