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Journal : Jurnal Bakti Saraswati

PERAN AUDITOR INTERNAL DALAM MENENTUKAN PENGARUH PENGENDALIAN INTERN TERHADAP GOOD UNIVERSITY GOVERNANCE DI UNIVERSITAS MAHASARASWATI DENPASAR Suparsa, I Nyoman; Widnyana, I Wayan; Sujana, I Wayan
Jurnal Bakti Saraswati (JBS): Media Publikasi Penelitian dan Penerapan Ipteks Vol 6 No 1 (2017): Jurnal Bakti Saraswati (JBS) : Media Publikasi Penelitian dan Penerapan Ipteks
Publisher : Lembaga Penelitian dan Pemberdayaan (Institute for Research and Community Empowerment) Universitas Mahasaraswati Denpasar Bali

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Abstract

This study aims to determine the role of internal auditors in determining the influence of internal control of good university governance at the University of Mahasaraswati Denpasar. This research belongs to the type of causal research and is also categorized as quantitative research. Variables of this study include independent variables: internal control, mediation variables: internal auditor and dependent variable: good university governance. Data collection was done by distributing questionnaires to respondents who numbered 38 people from 14 courses in the environment Unmas Denpasar. The analysis tool used is SPSS V.23 path analysis. The test result showed that internal control had positive and significant effect on good university governance as shown by regression coefficient ? = 0,801 and sig. of 0.000 <0.05. Internal auditors have a positive and significant role in determining the influence of control on good university governance as shown by the coefficient of sobel's z = 3.141 and sig of 0.002 <0.05
PENGARUH ASSET MATURITY DAN RISIKO BISNIS TERHADAP STRUKTUR MODAL DAN DEBT MATURITY PADA PERUSAHAAN MANUFAKTUR DI INDONESIA Widnyana, I Wayan; Warmana, G. Oka; Djoko BS., Dominicus
Jurnal Bakti Saraswati (JBS): Media Publikasi Penelitian dan Penerapan Ipteks Vol 6 No 1 (2017): Jurnal Bakti Saraswati (JBS) : Media Publikasi Penelitian dan Penerapan Ipteks
Publisher : Lembaga Penelitian dan Pemberdayaan (Institute for Research and Community Empowerment) Universitas Mahasaraswati Denpasar Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (407.849 KB)

Abstract

A survey of financial management practices by Graham and Harvey (2001) found that financial flexibility is the most important determinant of capital structure, and asset maturity alignment is the most important factor in debt maturity decisions. Business risk is also a factor considered in funding either by the firm itself, creditor and investor. The purpose of this research is 1) to analyzethe effect of maturity of asset to capital structure 2) to analyzethe effect of business risk to capital structure 3) to analyzethe effect of maturity of asset to debt maturity4) to analyzethe influence of business to debt maturity. Data analysis technique used in this research is multiple linear regression. The test results show the existence of significant asset maturity to the capital structure and the maturity of the debt, while the effect of risk is not significant either on the capital structure orthe debt maturity.
PENGARUH ASSET MATURITY DAN RISIKO BISNIS TERHADAP STRUKTUR MODAL DAN DEBT MATURITY PADA PERUSAHAAN MANUFAKTUR DI INDONESIA Dominicus Djoko BS.; G. Oka Warmana; I Wayan Widnyana
Jurnal Bakti Saraswati (JBS): Media Publikasi Penelitian dan Penerapan Ipteks Vol. 6 No. 1 (2017): Jurnal Bakti Saraswati (JBS) : Media Publikasi Penelitian dan Penerapan Ipteks
Publisher : Lembaga Penelitian dan Pemberdayaan (Institute for Research and Community Empowerment) Universitas Mahasaraswati Denpasar Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

A survey of financial management practices by Graham and Harvey (2001) found that financial flexibility is the most important determinant of capital structure, and asset maturity alignment is the most important factor in debt maturity decisions. Business risk is also a factor considered in funding either by the firm itself, creditor and investor. The purpose of this research is 1) to analyzethe effect of maturity of asset to capital structure 2) to analyzethe effect of business risk to capital structure 3) to analyzethe effect of maturity of asset to debt maturity4) to analyzethe influence of business to debt maturity. Data analysis technique used in this research is multiple linear regression. The test results show the existence of significant asset maturity to the capital structure and the maturity of the debt, while the effect of risk is not significant either on the capital structure orthe debt maturity.
PERAN AUDITOR INTERNAL DALAM MENENTUKAN PENGARUH PENGENDALIAN INTERN TERHADAP GOOD UNIVERSITY GOVERNANCE DI UNIVERSITAS MAHASARASWATI DENPASAR I Wayan Sujana; I Wayan Widnyana; I Nyoman Suparsa
Jurnal Bakti Saraswati (JBS): Media Publikasi Penelitian dan Penerapan Ipteks Vol. 6 No. 1 (2017): Jurnal Bakti Saraswati (JBS) : Media Publikasi Penelitian dan Penerapan Ipteks
Publisher : Lembaga Penelitian dan Pemberdayaan (Institute for Research and Community Empowerment) Universitas Mahasaraswati Denpasar Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the role of internal auditors in determining the influence of internal control of good university governance at the University of Mahasaraswati Denpasar. This research belongs to the type of causal research and is also categorized as quantitative research. Variables of this study include independent variables: internal control, mediation variables: internal auditor and dependent variable: good university governance. Data collection was done by distributing questionnaires to respondents who numbered 38 people from 14 courses in the environment Unmas Denpasar. The analysis tool used is SPSS V.23 path analysis. The test result showed that internal control had positive and significant effect on good university governance as shown by regression coefficient β = 0,801 and sig. of 0.000 <0.05. Internal auditors have a positive and significant role in determining the influence of control on good university governance as shown by the coefficient of sobel's z = 3.141 and sig of 0.002 <0.05