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<![CDATA[PENGARUH MACHIAVELLIAN, PEMBELAJARAN ETIKA DAN SIKAP ETIS AKUNTAN DAN MAHASISWA AKUNTANSI DI DENPASAR ]]>
<![CDATA[Putu Wenny Saitri]]>;
<![CDATA[Ni Nyoman Ayu Suryandari]]>
<![CDATA[ Jurnal Ilmiah Akuntansi & Bisnis Vol 2 No 1 (2017) ]]>
Publisher : <![CDATA[Universitas Pendidikan Nasional ]]>
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DOI: 10.38043/jiab.v2i1.180
<![CDATA[The responsibility of an accountant is to improve the integrity of financial statements that are expected to maintain their ethical stance. It is deemed important to examine the factors that influence the ethical behavior of accountants and accountants candidate is a student. This study replicates research Chrismastuti and Purnamasari (2004) who tried to predict the Machiavellian nature of the ethical behavior of accountants and accounting students. Machiavellian nature has long been described as an antisocial personality, which does not consider conventional morality and have low ideological commitment. Different with the other businesses in which the Machiavellian become commonplace and likely to be accepted, but in not in accounting profession. Accountants who have a high machiavellian nature will tend to accept the attitude or actions ethical dilemma. In addition, this study also uses the learning process in the subject of ethics to predict the behavior of an ethical accountant accounting students.Research was conducted on the entire university in Denpasar by respondents as many as 225 students and public accountant firm listed in Bali is 10 public accountant firm. Based on the formula slovin, then gained as much as 144 as the study sample. The technique of collecting data using questionnaires. Hypothesis testing results showed that the Machiavellian nature of the positive effect on the ethical attitudes of accounting students and accountants. While teaching ethics through ethical subjects had no effect on the ethical attitudes of students in accounting, and has no effect on Machiavellian nature of accounting students. Variable control in this study, gender, status, education and age had no effect on the ethical attitudes of students in accounting.Keywords: Machiavellian nature, Ethical Behavior, Learning Ethics, Professional Ethics Course Accountants ]]>
<![CDATA[PERSEPSI WISATAWAN TERHADAP KAWASAN BATUR GLOBAL GEOPARK DI KECAMATAN KINTAMANI KABUPATEN BANGLI ]]>
<![CDATA[Made Ika Prastyadewi]]>;
<![CDATA[Putu Wenny Saitri]]>
<![CDATA[ JPEKBM (Jurnal Pendidikan Ekonomi, Kewirausahaan, Bisnis dan Manajemen) Vol 1, No 2 (2017): JPEKBM (Desember) ]]>
Publisher : <![CDATA[STKIP PGRI Jombang ]]>
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DOI: 10.32682/jpekbm.v1i2.479
<![CDATA[Abstrak : Penelitian ini bertujuan untuk mengetahui persepsi wisatawan terhadap Keberadaan Batur Global Geopark. Populasi dalam penelitian ini terdiri atas wisatawan baik dalam negeri maupun luar negeri yang berkunjung ke kawasan Batur Global Geopark. Sampel penelitian ditentukan dengan teknik Accidental Sampling. Pengumpulan data dalam penelitian ini dilakukan dengan metode observasi, kuisioner dan wawancara. Instrumen penelitian adalah berupa kuisioner yang mencakup berbagai pertanyaan terkait variabel penelitian. Data yang terkumpul ditabulasi dan dilakukan perhitungan pada setiap item pertanyaan, untuk kemudian dijelaskan secara deskriptif. Hasil analisi menunjukkan bahwa secara rata-rata, persepsi wisatawan terhadap kawasan Batur Global Geopark sebagai obyek wisata adalah baik, meskipun pada item pertanyaan kebersihan dan ketersediaan toilet dirasa masih kurang. Karenanya perlu kerjasama dan perhatian serta tindak lajut dari berbagai pihak berkepentingan untuk mengembangkan kawasan Batur Global Geoprak sebagai salah satu tujuan wisata di Provinsi Bali.]]>
<![CDATA[GOOD CORPORATE GOVERNANCE, CORPORATE SOCIAL RESPONSIBILITY, AND SUSTAINABILITY REPORT TO FIRM VALUE ]]>
<![CDATA[Yuria Mendra]]>;
<![CDATA[Putu Wenny SAITRI]]>;
<![CDATA[Ni Putu Sri MARIYATNI]]>
<![CDATA[ International Journal of Environmental, Sustainability, and Social Science Vol. 2 No. 1 (2021): International Journal of Environmental, Sustainability, and Social Science (Mar ]]>
Publisher : <![CDATA[Indonesia Strategic Sustainability ]]>
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DOI: 10.38142/ijesss.v2i1.53
<![CDATA[Firm value is the company's performance which is reflected by the stock price which is formed by the demand and supply of the capital market which reflects the public's assessment of the company's performance. Several factors that can affect firm value include good corporate governance, corporate social responsibility, and sustainability reports. This study aims to analyze the influence of Good Corporate Governance, Corporate Social Responsibility, and Sustainability Report on Firm Value on the Indonesia Stock Exchange. The research population is manufacturing companies listed on the Indonesia Stock Exchange. The sample in the study of 46 companies was determined based on the purposive sampling method. The results showed that good corporate governance, corporate social responsibility had no effect on firm value while the sustainability report had no effect on firm value. The limitations and suggestions in this study are that this study uses a manufacturing company with an observation period of three years. Further researchers are expected to increase the observation period and increase the number of samples to expand the research results. For further research it is expected to develop and multiply the variations of the independent variables used such as environmental performance, company size]]>
<![CDATA[PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP KESEJAHTERAAN MASYARAKAT DAN CITRA PERUSAHAAN ]]>
<![CDATA[Ni Putu Yeni Astiti]]>;
<![CDATA[Putu Wenny Saitri]]>
<![CDATA[ Jurnal Bisnis dan Kewirausahaan Vol 12 No 2 Juli (2016): Jurnal Bisnis dan Kewirausahaan ]]>
Publisher : <![CDATA[P3M Politeknik Negeri Bali ]]>
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<![CDATA[Teori stakeholder menyatakan bahwa perusahaan harus memenuhi kepentingan semua pemangku kepentingan untuk menjamin keberlangsungan perusahaan. Corporate Social Responsibility nampaknya menjadi salah satu upaya perusahaan untuk mempertahankan hal tersebut. Pelaksanaan CSR yang berkelanjutan diharapkan mampu meningkatkan citra positif perusahaan di mata masyarakat, yang akan memberikan keuntungan di masa yang akan datang. Selain itu, CSR juga diharapkan memberikan keuntungan kepada masyarakat, terutama masyarakat lokal yang terdampak langsung oleh kegiatan bisnis perusahaan, keuntungan bagi masyarakat bisa berupa peningkatan taraf hidup yang pada akhirnya akan meningkatkan kesejahteraan masyarakat secara keseluruhan. Penelitian ini menguji pengaruh corporate social responsibility terhadap kesejahteraan masyarakat dan citra perusahaan. Perusahaan yang digunakan dalam penelitian ini adalah Hardys Group Denpasar yang telah menerima penghargaan CSR kota Denpasar 2013-2014. Pengumpulan data dilakukan dengan menyebarkan kuesioner kepada masyarakat mengenai CSR,kesejahteraan masyarakat, dan citra perusahaan. Penelitian ini dilakukan pada masyarakat kota Denpasar sebanyak 863.600 jiwa. Berdasarkan rumus slovin, maka diperoleh sebanyak 400 responden untuk dijadikan sampel. Teknik pengumpulan data menggunakan kuesioner. Hasil pengujian hipotesis menemukan bahwa CSR berpengaruh negatif terhadap kesejahteraan masyarakat, dan CSR berpengaruh positif terhadap citra perusahaan.]]>
<![CDATA[PENGARUH LIKUIDITAS, HUTANG, INVESTASI, PROFITABILITAS, DAN PERTUMBUHAN PERUSAHAAN TERHADAP DIVIDEN PAYOUT RATIO PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2018 ]]>
<![CDATA[Ni Kadek Ida Pratiwi]]>;
<![CDATA[Putu Wenny Saitri]]>
<![CDATA[ Journal of Applied Management and Accounting Science Vol. 1 No. 2 (2020): Journal of Applied Management and Accounting Science (JAMAS) ]]>
Publisher : <![CDATA[Badung: LPPM Universitas Triatma Mulya ]]>
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DOI: 10.51713/jamas.v1i2.16
<![CDATA[Dividends are distributed to shareholders as earning after tax from company profit.The amount or percentage of profit taht a company will pay to shareholders as cash dividends is called the dividend payout ratio. The size of the dividend distributed by a company depends on the dividend plicy of the company, so it is necesarry to consider the comapny regarding the factors tha influence the dividend policy. The sample in this study was 34 manufacturing companies listed on the Indonesia Stock Exchange in 2015-2018.Determination of the sample using purposive sampling method. The analytical tool used is mutiple linear regression analysis. The result of the study using the t test showed that CR, DER, and investment had no significant effect on the dividend payout ratio, whereas ROE, had a positive ad significant effect on the dividend payout ratio. And company growth has negative effect on dividend payout ratio]]>
<![CDATA[ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA GIANYAR ]]>
<![CDATA[Putu Wenny Saitri]]>
<![CDATA[ Journal of Applied Management and Accounting Science Vol. 3 No. 2 (2022): Journal of Applied Management and Accounting Science (JAMAS) ]]>
Publisher : <![CDATA[Universitas Triatma Mulya ]]>
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DOI: 10.51713/jamas.v3i2.55
<![CDATA[Tax is a taxpayer contribution to the state owed by every person and entity that is coercive. To achieve this, the role of citizens is very important in contributing to paying taxes to increase state revenue. This research aims to test and obtain empirical evidence of the influence of taxpayer awareness, trust in government, tax knowledge, application of e-filing and tax sanctions on the compliance of individual taxpayers in KPP Pratama Gianyar. The population of this study is all taxpayers registered with KPP Pratama Gianyar. The sample in the study was as many as 100 private taxpayers determined based on accidental sampling methods. The analytical tool used to test hypotheses is multiple linear regression analysis. The results showed that the variable application of e-filing had a positive effect on taxpayer compliance. While taxpayer awareness, trust in government, tax knowledge and tax sanctions have no effect on taxpayer compliance in KPP Pratama Gianyar. Further research is expected to develop this research by increasing the number of samples and using other variables that have an influence on taxpayer compliance such as the use of e-billing systems.]]>
<![CDATA[Accounting Fraud Tendency on Village Credit Institution ]]>
<![CDATA[I Gede Cahyadi Putra]]>;
<![CDATA[Putu Wenny Saitri]]>;
<![CDATA[I Gusti Bagus Ngurah Gunadi]]>
<![CDATA[ International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 2, No 2 (2019): International Journal of Accounting & Finance in Asia Pasific (IJAFAP) ]]>
Publisher : <![CDATA[AIBPM Publisher ]]>
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DOI: 10.32535/ijafap.v2i2.538
<![CDATA[This study aims to examine the effect of suitability of compensation, information asymmetry, effectiveness of internal control, adherence to accounting rules, and the organization's ethical culture of accounting fraud. The research population of all village credit institution in Bangli is 159 with as many as 318 respondents. The results showed that information asymmetry had a positive effect, compliance with accounting rules had a negative effect, and conformity of compensation, effectiveness of internal controls and organizational ethics did not affect the tendency of accounting fraud. The results of the study show that information asymmetry is a factor causing fraud and this can be overcome by the obedience of accounting rules in the village credit institution. Keywords: fraud, accounting, village credit institutions]]>
<![CDATA[Village Credit Institutions and Their Tendency for having Accounting Fraud ]]>
<![CDATA[I Gede Cahyadi Putra]]>;
<![CDATA[Putu Wenny Saitri]]>;
<![CDATA[I Gusti Bagus Ngurah Gunadi]]>
<![CDATA[ Journal of International Conference Proceedings (JICP) Vol 2, No 1 (2019): Proceedings of the 3rd International Conference of Project Management (ICPM) Bal ]]>
Publisher : <![CDATA[AIBPM Publisher ]]>
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DOI: 10.32535/jicp.v2i1.436
<![CDATA[This study aims to examine the effect of suitability of compensation, information asymmetry, effectiveness of internal control, adherence to accounting rules, and the organization's ethical culture of accounting fraud. The research population of all village credit institution (LPD) in Bangli is 159 LPD with as many as 318 respondents. The results showed that information asymmetry had a positive effect, compliance with accounting rules had a negative effect, and conformity of compensation, effectiveness of internal controls and organizational ethics did not affect the tendency of accounting fraud. The results of the study show that information asymmetry is a factor causing fraud and this can be overcome by the obedience of accounting rules in the LPD.]]>
<![CDATA[ANTESEDEN KINERJA PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI ]]>
<![CDATA[Putu Wenny Saitri]]>;
<![CDATA[Ni Putu Yuria Mendra]]>
<![CDATA[ JUIMA : JURNAL ILMU MANAJEMEN Vol. 13 No. 1 (2023): JUIMA : JURNAL ILMU MANAJEMEN ]]>
Publisher : <![CDATA[Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar ]]>
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<![CDATA[This study aims to examine and obtain empirical evidence of the influence of the Independent Board of Commissioners, Institutional Ownership, Profit Quality, Capital Structure, Company Size, and Company Growth on Company Performance in Manufacturing Companies in the Consumer Goods Industry Sector listed on the Indonesia Stock Exchange (IDX). The research population is manufacturing companies in the consumer goods industry sector which are listed on the IDX in 2019-2021. The sample in this study were 46 companies which were determined based on the purposive sampling method. The analytical tool used to test the hypothesis is multiple linear regression. The results of the study show that the independent board of commissioners has a positive effect on company performance. Institutional ownership has a positive effect on company performance. Earnings quality has no effect on company performance. Capital structure has a negative effect on company performance. Company size has a positive effect on company performance. The company's growth has no effect on the company's performance.]]>
<![CDATA[How Firm Characteristics Affect the Dividend Policy of Listed Banking Companies on The Indonesian Stock Exchange in 2019-2021 ]]>
<![CDATA[Putu Wenny Saitri]]>;
<![CDATA[Ni Putu Yuria Mendra]]>;
<![CDATA[I Gusti Ayu Asri Pramesti]]>;
<![CDATA[Nicholas Renaldo]]>
<![CDATA[ Interconnection: An Economic Perspective Horizon Vol. 1 No. 1 (2023): Interconnection: An Economic Perspective Horizon ]]>
Publisher : <![CDATA[First Ciera Publisher ]]>
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<![CDATA[This study aims in this study to determine the effect of profitability, managerial ownership, liquidity, company size, and debt policy on dividend policy. The population in this study is the population in this study, namely all banking companies registered on the Indonesia Stock Exchange (IDX) in 2019-2021, namely 46 banking companies with a total sample of 41 companies determined by the purposive sampling method. The data analysis technique used in this study is multiple linear regression, coefficient of determination, t-test, and F-test. Based on the research results, it can be seen that Profitability has a positive effect on dividend policy in banking companies listed on the Indonesia Stock Exchange in 2019-2021. Managerial Ownership and Debt Policy have a negative effect on dividend policy in banking companies listed on the Indonesia Stock Exchange in 2019-2021. Meanwhile, Liquidity and Company Size Have No Effect on Dividend Policy in banking companies listed on the Indonesia Stock Exchange for 2019-2021. The adjusted R square value in this study is still not strong, namely 0.442 or 44.2% so further research is expected to be able to increase the adjusted R square value by examining and adding other variables which in theory have an influence on dividend policy. The advice that can be given by researchers is that in the future the company is expected to be able to increase its profitability so that later the company is able to distribute high dividends to its investors.]]>
