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MORALITAS, PENGENDALIAN INTERNAL DAN GENDER DALAM KECENDERUNGAN TERJADINYA FRAUD Merawati, Luh Komang; Mahaputra, I Nym Kusuma Adnyana
Jurnal Akuntansi Vol 21, No 1 (2017): January 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (118.38 KB) | DOI: 10.24912/ja.v21i1.132

Abstract

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.
KEMAMPUAN CORPORATE SOCIAL RESPONSIBILITY (CSR) MEMODERASI PENGARUH GOOD CORPORATE GOVERNANCE (GCG) DAN PROFITABILITAS PADA NILAI PERUSAHAAN Wiska, Sang Ayu Made; Putra, I Gede Cahyadi; Merawati, Luh Komang
Jurnal Riset Akuntansi (JUARA) Vol 8 No 1 (2018): 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 (462.878 KB)

Abstract

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.
PENGARUH RASIO KEUANGAN TERHADAP RETURN SAHAM DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL INTERVENING Sukrada, I Ketut; Merawati, Luh Komang; Arizona, I Putu Edy
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 (412.744 KB)

Abstract

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.
STRUKTUR KEPEMILIKAN, KINERJA KEUANGAN DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY Merawati, Luh Komang; Pramitha, Gede Dana
Jurnal Riset Akuntansi (JUARA) Vol 10 No 1 (2020): 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 (1123.768 KB) | DOI: 10.36733/juara.v10i1.753

Abstract

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.
FRAUD AND WHISTLEBLOWING INTENTION: ORGANIZATIONAL JUSTICE PERSPECTIVE Rustiarini, Ni Wayan; Merawati, Luh Komang
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 3 (2020): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i3.11970

Abstract

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.
EVALUATING THE ROLE OF INTERNAL AUDIT AND ITS RELATION TO THE QUALITY OF FINANCIAL STATEMENT Merawati, Luh Komang; Kumalasari, Putu Diah
The International Journal of Accounting and Business Society Vol 28, No 3 (2020): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.ijabs.2020.28.3.6

Abstract

Purpose — This research aimed to obtain empirical evidence about the effect of accounting understandability, human resource competency and the role of internal audit as moderating variable on the quality of financial statement.Design/methodology/approach — This research was conducted on all financial administration officials and treasurers of local government in Bangli Regency with the primary data was obtained from questionnaires which were distributed to respondents. Sample was determined through purposive sampling. The analysis technique used was the multiple linear regression analysis.Findings — The results suggested that accounting understandability and the human resouce competency had positive effect on the quality of financial statement. Meanwhile, the relation between accounting understandibility and the quality of financial statement, the role of internal audit was not the moderating variable. Whereas, the effect of the role of internal audit was proven to moderate the relation between human resource competency and the quality of financial statement, with negative direction.Practical Implications — The financial statement of local government is a form of accountability on the use of local finances as the implementation of regional autonomy and the operational of local government to provide useful information in decision making.Originality/value — The quality of the said financial statement is determined by qualitative characteristics which are relevant, reliable, comparable and understandable, based on PP No. 71 of 2010.Keywords Accounting Understandability, Human Resource Competency, Role of Internal Audit, Quality of Financial StatementPaper Type Research Paper
KEMAMPUAN CORPORATE SOCIAL RESPONSIBILITY (CSR) MEMODERASI PENGARUH GOOD CORPORATE GOVERNANCE (GCG) DAN PROFITABILITAS PADA NILAI PERUSAHAAN Sang Ayu Made Wiska; I Gede Cahyadi Putra; Luh Komang Merawati
Jurnal Riset Akuntansi (JUARA) Vol. 8 No. 1 (2018): 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.v8i1.34

Abstract

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.
PENGARUH RASIO KEUANGAN TERHADAP RETURN SAHAM DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL INTERVENING I Ketut Sukrada; Luh Komang Merawati; I Putu Edy Arizona
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.v9i1.307

Abstract

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.
STRUKTUR KEPEMILIKAN, KINERJA KEUANGAN DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY Luh Komang Merawati; Gede Dana Pramitha
Juara: Jurnal Riset Akuntansi Vol. 10 No. 1 (2020): 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.v10i1.753

Abstract

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.
HEALTHY LIFESTYLE, ROLE STRESSOR DAN GAYA KEPEMIMPINAN: STUDI EMPIRIS KINERJA AUDITOR PEMERINTAH Luh Komang Merawati; Ni Putu Intan Dewi Prayati
Jurnal Ilmiah Akuntansi & Bisnis Vol 2 No 1 (2017)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (303.606 KB) | DOI: 10.38043/jiab.v2i1.176

Abstract

The level of public confidence was greatly affects by the performance of an auditor as a benchmark of the work in conducting the audit process. This research was conducted to know the influence of healthy lifestyle, role stressor and leadership style on auditors performance. Data were collected through questionnaires distributed to 120 auditors working in BPKP office and BPK Representative of Bali Province. Instrument testing is done through validity and reliability test and data was analyzed with multiple linear regression analysis. The research result shows that the variables of healthy lifestyle, role ambiguity and role overload does not affect the performance of auditors, while the variable role conflict has a negative effect on the auditors performance and leadership style has a positive effect on the performance of auditors in the office of BPKP and BPK Bali Province RepresentativeKeyword: healthy lifestyle, role stressor, leadership style, auditors performance