Hita Akuntansi dan Keuangan

Pengaruh Return On Assets, Debt Equity Ratio Terhadap Nilai Perusahaan

Ni Komang Arik Angreni, Putu Nuniek Hutnaleontina — Fri, 12 Jul 2024 04:57:24 +0000

Investors base their investment decisions on published financial reports, which provide insights into the company's value. Moreover, the conducted analysis can further illuminate the company's worth. Key factors influencing the company's valuation include “Debt to Equity Ratio (DER)” and “Return On Assets (ROA)”. This research seeks to examine the influence of ROA and DER on the valuation of technology companies listed on the Indonesian Stock Exchange. The research population comprises technology firms listed on the exchange between 2020 and 2022, totaling 19 companies. Purposive sampling was employed to select 57 financial reports for analysis. The data was then subjected to multiple linear regression analysis. The outcomes shows that the impact of ROA on company value is not significant, whereas DER has a detrimental effect on it.

Pengaruh Sistem Pengendalian Internal, Moral Sensitivity, Kompetensi Sumber Daya Manusia Terhadap Kecenderungan Kecurangan Pengelolaan Keuangan Badan Usaha Milik Desa

Fri, 12 Jul 2024 05:10:42 +0000

Village-Owned Enterprises (BUMDes) are villages efforts to encourages and also
accommodating all activity that increasing community income, both those that develop in
accordance with local custom and cultures and also economic activities that are handed
over to the community through government and regional government program and project.
Thisi researchi wasi conductedi toi determining thei influencei ofi the Internali Controli
Systemsi, Moral Sensitivity andi Humani Resources Competencei oni thei Tendency of
Fraudulent Financial Management of Village-Owned Enterprises in Klungkung Regency.
The populations in this research is Village-Owned Enterprises in the savings and also
loans sector in Klungkung Regency. The number of sample in this study was 95 peoples,
determine using a saturated sample technique and tested use multiple linear regression
analysis technique. The result of this research indicating that the Internal Control System,
Moral Sensitivity and also Human Resource Competence have a negative effects on the
Tendency of Fraud in the Financial Management of BUMDes.

Pengaruh Kebijakan Pemerintah Dan Modal Sosial Terhadap Kinerja UMKM Se - Kabupaten Badung

Ida Ayu Bintang Puja Kusuma Sari — Fri, 12 Jul 2024 05:20:14 +0000

This research aims to test and analyze empirically the influence of Government policy and social capital on the performance of Micro, Small and Medium Enterprises (MSMEs). The population used in this research were MSMEs in Badung Regency, totaling 1,367 MSMEs. The sampling method in this research uses a probability sampling method using a stratified random sampling technique. The minimum number of samples in this study was determined using the Slovin formula with an error rate of 10%, resulting in a sample of 93 respondents. The data collection method was carried out using a survey method by distributing research questionnaires to business actors. The research results show that the performance of MSMEs in Badung District is influenced by government policy, where the better the implementation of government policy towards micro, small and medium enterprises, the greater the increase in business performance. Another finding in this research is that social capital has a positive but not significant influence on the performance of MSMEs. It is suspected that the culture of cooperation between business actors has begun to erode, they tend to be more individualistic in building businesses and there is a lack of interaction between business actors and customers.

Analisis Keputusan Berinvestasi Mahasiswa Dalam Perspektif Theory of Planned Behavior

Desak Putu Tia, Ni Putu Ayu Kusumawati — Fri, 12 Jul 2024 05:42:36 +0000

This research aims to examine the influence of analysis on students' investment decisions from thel pelrspelctivel of thel thelory of planneld belhavior in thel study of undelrgraduatel studelnts at thel Faculty of Businelss Elconomics, Udayana Univelrsity. Thel sampling melthod useld was probability sampling, by deltelrmining thel numbelr of samplels using thel Slovin formula so that 370 relspondelnts welrel obtaineld, theln to deltelrminel thel numbelr of samplels in elach faculty using thel Proportionatel Startifield Random Sampling telchniquel. Thel data analysis telchniquel in this relselarch usels SElM-PLS. Thel relselarch relsults show that attitudels, subjelctivel norms, and pelrceliveld control havel a positivel and significant elffelct on FElB Udayana studelnts' invelstmelnt intelntions, whilel pelrceliveld control also influelncels FElB Udayana studelnts' invelstmelnt delcisions.

Pengaruh Pendidikan Kewirausahaan, Ekspektasi Pendapatan, Motivasi Berwirausaha Dan Modal Finansial Terhadap Minat Berwirausaha Mahasiswa Akuntansi Universitas Hindu Indonesia

Pande Komang Desi Nopika Utami, Sang Ayu Putu Arie Indraswarawati — Fri, 12 Jul 2024 00:00:00 +0000

As of now, the level of new business visionaries in Indonesia is essentially 3.47%, very distant from the base objective of 12% expected to change into a made country. Seeing this ongoing circumstance, the President associated all understudies and assisted graduates with becoming youthful business visionaries and add to the new development and improvement of the country. This evaluation means to close the impact of Undertaking Direction, Pay Assumptions, Leading Inspiration, and Cash related Capital on the Aggressive Premium of Indonesian Hindu School Bookkeeping Understudies. This examination took an overall public of 168 bookkeeping understudies who had finished endeavor courses for the class of 2020. How much tests in this review was 118 respondents who were settled utilizing the Slovin recipe and had a go at utilizing different straight lose the faith evaluation methods. The aftereffects of this evaluation show that Business Mentoring and Pay Notions truly impact UNHI Bookkeeping understudies' advantage in endeavor. Leading inspiration and cash related capital impact UNHI Bookkeeping understudies' advantage in endeavor. Later on, understudies are encouraged to develop their self-inspiration by investigating books related with undertaking, both as occasions of vanquishing hardship and looking at books in the field of undertaking. Next to that, it is basic for bookkeeping understudies to collect capital as cash related capital going before start or keeping a business, on the grounds that monetary capital is the focal part that should be open in beginning to keep a business. The more capital you have, the more it can develop understudies' advantage in business

Pengaruh Akuntansi Hijau, Pengungkapan Corporate Social Responsibility (CSR) dan Kinerja Lingkungan Terhadap Kinerja Keuangan

Ni Made Sumariani, I Made Endra Lesmana Putra, Ni Putu Trisna Windika Pratiwi — Fri, 12 Jul 2024 06:00:51 +0000

Penilaian yang menjelaskan status keuangan perusahaan disebut kinerja keuangan. Penilaian mempertimbangkan sejauh mana bisnis telah berhasil dalam mencapai tujuannya dengan memanfaatkan modal saat ini. Bisnis dapat menggunakan profitabilitas sebagai salah satu ukuran untuk mengevaluasi kesuksesan finansial mereka. Return on Assets (ROA), yang mengukur seberapa baik bisnis menggunakan modalnya untuk menghasilkan laba dan, akibatnya, berapa lama ia dapat bertahan dalam bisnis, adalah statistik yang disarankan. Tujuan dari penelitian ini adalah untuk melihat dampak kinerja lingkungan, akuntansi hijau, dan pengungkapan tanggung jawab sosial perusahaan (CSR) terhadap kinerja keuangan perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia antara tahun 2019 dan 2022. Penelitian ini menggunakan 76 pengamatan yang dikumpulkan selama periode empat tahun dari 19 perusahaan. Strategi pengambilan sampel penelitian ini menggunakan pengambilan sampel yang disengaja, yaitu pemilihan sampel yang disengaja berdasarkan atribut yang relevan dengan tujuan penelitian. Data penelitian dikumpulkan menggunakan desain penelitian kuantitatif dari sumber sekunder seperti laporan keuangan dan karya lain yang diterbitkan. Metodologi analisis penelitian ini meliputi analisis deskriptif, analisis regresi linier berganda, uji koefisien determinasi, uji F, uji T, dan uji asumsi klasik. Temuan menunjukkan bahwa pengungkapan tanggung jawab sosial perusahaan (CSR) mengungguli akuntansi hijau, yang memiliki dampak negatif yang signifikan terhadap kinerja keuangan bisnis pertambangan yang dianalisis. Meskipun demikian, hasil penelitian ini tidak menunjukkan bahwa kinerja lingkungan memiliki dampak yang signifikan terhadap kinerja keuangan.

Pengaruh Pemahaman Akuntansi, Pertimbangan Pasar Kerja, Dan Penghargaan Finansial Terhadap Minat Mahasiswa Berkarir Sebagai Akuntan

Ni Putu Julianti, I Wayan Sudiana, Kadek Dewi Padnyawati — Fri, 12 Jul 2024 06:11:53 +0000

Interest in a career as an accountant is the level to which someone has determined a plan to become an expert in accounting who is in charge of compiling, supervising, improving and ensuring all company financial transactions to be in accordance with the provisions of the company. The purpose of this study is to empirically examine the effect of accounting understanding, job market considerations, and financial rewards on students' interest in a career as an accounting student accountant at Hindu University of Indonesia. The population is all students from the Accounting Study Program at Hindu Indonesia University who are active in the class of 2020 and 2021. The number of students from the Accounting Department, Faculty of Business Economics and Tourism at Hindu Indonesia University who were the sample respondents in this study was 180, based on the Slovin formula. Meanwhile, the analysis method uses multiple linear analysis techniques. The results showed that accounting understanding, job market considerations, and financial rewards had a positive and significant effect on students' interest in a career as an accountant.

Pengaruh Good Corporate Governance, Budaya Organisasi Dan Komitmen Organisasi Terhadap Kinerja Lembaga Perkreditan Desa (LPD) Di Kabupaten Tabanan

Ni Putu Diah Anggardani, Putu Cita Ayu, Ni Putu Yeni Yuliantari — Fri, 12 Jul 2024 06:24:58 +0000

Performance is the result of work carried out to carry out tasks and responsibilities. Performance can also be used as an indicator to assess the success of individuals and organizations in realizing predetermined goals. LPD performance is the result of achieving several previously planned goals, used as a benchmark in evaluating the organization. This research aims to empirically test the influence of Good Corporate Governance (GCG), Organizational Culture and Organizational Commitment on LPD Performance in Tabanan Regency. The population in this study was 274 respondents consisting of the Chair of the LPD in Tabanan Regency. The samples were 274 people, determined using a saturated sampling technique and tested using the PLS technique. The results show that GCG, Organizational Culture and Organizational Commitment have a positive and significant effect on the Performance of LPD.

Pengaruh Kompetensi Aparatur Desa, Sistem Pengendalian Internal, Transparansi Dan Moral Sensitivity Terhadap Pencegahan Fraud Dalam Pengelolaan Dana Desa

Putu Intan Arianto, Ni Komang Sumadi, Rai Dwi Andayani W — Fri, 12 Jul 2024 06:47:49 +0000

Fraud, an illegal activity with the aim of making a profit, poses a risk to somepeople and organizations, but this study shows that the skills, internal management systems, transparency and moral sensitivity of village officials are examined for their impact on fraud prevention in villages become . The area. Rural Fund Activities in Banjar Buleleng Sub-District. The research was conducted on 209 people in 17 villages of the district from a total sample of 136 people selected through purposive sampling of people. The analysis using multiple linear regression techniques shows that there is a positive relationship between the village organizations' ability to manage village resources, internal management systems, transparency, moral sensitivity and fraud prevention.

Pengaruh Kompetensi, Independensi, dan Profesionalisme Terhadap Kinerja Auditor Internal Pada BPR di Kabupaten Badung

Ni Luh Putu Elisa Maswari, Ni Putu Ayu Kusumawati, Ni Made Wisni Arie Pramuki — Fri, 12 Jul 2024 06:57:06 +0000

People's Credit Bank (BPR) is a bank that carries out conventional business activities and does not provide services in payment traffic in its activities. BPR has a crucial role in providing financial services to MSMEs, because of its strategic position close to the community, simpler service procedures to the community, and prioritizing a personal approach. The aim of this research is to find out whether Competency, Independence and Professionalism influence the Performance of Internal Auditors at BPRs in Badung Regency. The benefit of this research is that the results of this research are expected to be used as a reference or reference regarding the performance of internal auditors for further research. Apart from that, it is hoped that this research can provide input and reference for BPRs regarding the performance of Internal Auditors so that they can carry out supervision optimally, so that accounting fraud, especially in BPRs, can be avoided or even prevented. And this research can be used as material for decision making by BPRs in maximizing Internal Auditor Performance

Analisis Strategi Keberlanjutan UMKM di Masa Pandemi Covid-19

Ida Ayu Made Mira Puspita Dewi, I Putu Fery Karyada, Putu Nuniek Hutnaleontina — Fri, 12 Jul 2024 00:00:00 +0000

During the Covid-19 Pandemic, PT Bagoes Baliindo Jaya experienced a decrease in turnover in 2020. To prepare the company to survive and survive during the Covid-19 Pandemic, PT Bagoes Baliindo Jaya implemented several financial management strategies. The purpose of this study is to find out and analyze the company's financial management strategy of PT Bagoes Baliindo Jaya in order to survive in the face of the Covid-19 Pandemic. This research is a qualitative research, with data collection techniques in the form of observation, interviews and documentation. The results showed that: the implementation of the company's management strategy is considered effective when viewed from indicator 4 (four) financial management frameworks, namely financial planning indicators, financial recording, financial recording and financial control.

Keywords: Survive, Financial Management Strategy, Financial Planning, Financial Recording, Financial Recording and Financial Control

Pengaruh Pengendalian Internal, Komitmen Organisasi, dan Perilaku Tidak Etis Terhadap Kecurangan Akuntansi Pada Koperasi Serba Usaha (KSU) di Kecamatan Gianyar

Tjok Istri Wika Kesuma Ananda, Ni Made Wisni Arie Pramuki — Fri, 12 Jul 2024 00:00:00 +0000

This study aims to examine the effect of internal control, organizational commitment, and unethical behavior on accounting fraud in multi-business cooperatives (KSU) in Gianyar District. The population in this study amounted to 282 respondents consisting of chairmen, secretaries and treasures from 94 KSU in Gianyar Distric. Of 282 questionnaires distributed, 188 questionnaires could be analyzed. The result of this study are that accounting fraud is influenced by internal control, organizational commitment, and unethical behavior in each KSU in gianyar Distric. Internal control has a negative and significant effect on accounting fraud, organizational commitment has a negative and signifikant effect on accounting fraud, and unethical behavior has a positive and significant affect on accounting fraud.

Pengaruh Pemahaman Akuntansi, Penerapan Sistem Informasi Akuntansi Dan Literasi Keuangan Terhadap Kualitas Laporan Keuangan Pada BUMDES Se-Kabupaten Badung

Ni Putu Devi Sindhiani Putri, Putu Cita Ayu — Fri, 12 Jul 2024 00:00:00 +0000

The purpose of this research is to analyse the relationship between accounting knowledge, accounting information system usage, and financial literacy as they pertain to the credibility of BUMDes' financial reports in Badung Regency. There are 45 BUMDes in Badung Regency, employing a total of 271. Purposive sampling was used to select 135 participants, and their data was analysed with multiple linear regression models. This study's findings suggest that accounting literacy improves the credibility of financial statements. The use of AIS in accounting improves the reliability of financial statements. Improved financial reporting quality is correlated with increased financial literacy. In the future, BUMDes in Badung Regency will need to provide training for their employees to improve their accounting knowledge and financial literacy. Employees' accounting knowledge and financial literacy, as well as the quality of the resulting financial reports, will continue to rise steadily over time if they receive consistent training

Pengaruh Perputaran Kas, Loan to Deposit Ratio, dan Pertumbuhan Jumlah Nasabah Terhadap Profitabilitas

Ni Kadek Dealita Puspadewi, I Wayan Budi Satriya — Fri, 12 Jul 2024 00:00:00 +0000

The purpose of this study was to examine the effect of cash turnover, loan to deposit ratio, and growth in the number of customers on profitability during the Covid-19 pandemic in savings and loan cooperatives throughout the Pedungan Village. The population used in this study were 30 savings and loan cooperatives throughout the Pedungan Village. Determination of the sample using a purposive sampling technique to obtain 10 companies as a sample, with 3 years of observational data to obtain 30 observational data. Data were analyzed using multiple linear regression analysis. The results of the analysis show that cash turnover has no effect on profitability, the load to deposit ratio has a positive and significant effect on profitability, and growth in the number of customers has no effect on profitability during the Covid-19 pandemic in savings and loan cooperatives throughout the Pedungan Village.

Pengaruh Whistleblowing, Good Corporate Governance, Dan Budaya Etis Organisasi, Terhadap Kecurangan (Fraud) Pada Lembaga Perkereditan Desa, Di Kecamatan Banjarangkan, Kabupaten Klungkung

I Made Bramantara Oka Martedi, Ni Komang Sumadi, Kadek Dewi Padnyawati — Fri, 12 Jul 2024 00:00:00 +0000

While whistleblowing refers to the act of exposing or outing a fraud, strong corporate governance refers to the management of a business that is responsible, open, and honest. Fraud is defined as a purposeful conduct carried out for individual or group gain that has caused harm to third parties or government organizations. This study's goal was to ascertain how whistleblowing, good corporate governance, and organizational ethical culture impact fraud. The fraud triangle theory was used in this investigation. The population of this study consists of 28 LPDs from the Banjarangkan District in the Klungkung Regency. The sampling method used is non-probability sampling with a saturated sample size of 116 respondents. SEM-PLS is the analysis method used in this investigation. According to the study's findings, fraud is positively impacted by whistleblowing, positively impacted by excellent corporate governance, and negatively impacted by ethical culture.

Pengaruh Motivasi Ekonomi, Motivasi Karir Dan Persepsi Mengenai Profesi Akuntan Publik Terhadap Minat Menjadi Akuntan Publik

Ni Kadek Ayu Bella Yunitha, I Putu Deddy Samtika Putra — Fri, 12 Jul 2024 00:00:00 +0000

In order to take accounting professional education can be influenced by interest which is an individual's interest in the public accounting profession. There is a relationship between students' interest in becoming public accountants and the minimal number of public accountants. People’s desire to become public accountants is relatively low. This study aims to determine the influence of economic motivation, career motivation and perceptions of public accountants on interest in becoming public accountants. This research was conducted on students majoring in accounting Class of 2019 at the Faculty of Economics, Business and Tourism, Hindu University of Indonesia. The number of samples taken was 141 people, using the slovin formula. Data collection was carried out using questionnaires. The technical data analysis used is multiple linear regression. This study provides results that show that economic motivation, career motivation, and perceptions of the public accounting profession affect the interest of accounting students of Hindu University of Indonesia to become public accountants.

Menganalisis Faktor Yang Mempengaruhi Minat Mahasiswa Dalam Mengambil Sertifikasi Profesi CA Pada Mahasiswa Program Studi Akuntansi Universitas Hindu Indonesia

Ni Putu Dian Widiantari, Ni Wayan Yuniasih, I Made Endra Lesmana Putra — Fri, 12 Jul 2024 00:00:00 +0000

This research aims to learn how students in the accounting program at the Hindu University of Indonesia feel about getting their Chartered Accountant (CA) professional certification and how that feels to them. There were 220 participants from the 2019 class of the Accounting Study Program at the Indonesian Hindu University's Faculty of Economics, Business, and Tourism. The study used multiple linear regression analysis on a sample size of 142 people selected using purposive sampling. This study found that students were more interested in pursuing Chartered Accountant Professional Certification if they had a higher understanding of CA Certification, career motivation, and attitudes. Related parties or IAI should increase campus socialization about the Chartered Accountant profession in order for students to learn more about the Chartered Accountant profession, become more motivated to pursue a career in accounting, and form a more positive impression of the Chartered Accountant profession overall.

Pengaruh Tingkat Pemahaman Akuntansi, Kualitas Sumber Daya Manusia Dan Pengalaman Kerja Terhadap Kualitas Laporan Keuangan

Ni Made Junitya Sanca Dewi — Fri, 12 Jul 2024 00:00:00 +0000

The purpose of this research (which is a case study of cooperatives in the Abiansemal district) is to ascertain the impact of accounting knowledge, human resource quality, and professional experience on the credibility of financial statements. Participants were all KSP members living in the Abiansemal District. There are 17 KSPs in the Abiansemal District, employing a total of 231 people. The study used multiple linear regression analysis on a sample size of 89 people selected using a purposive sampling method. This study's findings suggest that accounting literacy improves the reliability of financial statements. The credibility of financial statements is enhanced by the caliber of their human resource departments. Experience in the workforce improves the accuracy of financial reports. Based on the findings of the study, the Abiansemal District KSP will need to provide its employees with accounting training in the future. Because the quality of the cooperative's financial reports is directly correlated to the level of accounting knowledge its employees possess.

Pengaruh Pemahaman Akuntansi, Pemanfaatan Sistem Informasi Akuntansi dan Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan di Bank Perkreditan Rakyat (Bpr) Se-Kecamatan Mengwi

Ni Putu Nita Irayani, Cokorda Gde Bayu Putra, Ni Putu Yeni Yuliantari — Fri, 12 Jul 2024 00:00:00 +0000

The motive of monetary statements is to offer pertinent information about the economic repute and all transactions made by means of a reporting commercial enterprise within a reporting length. The prpose of thsi observe is to study how intetrnal manipulate systems, accounting statistics structures, and accounting expertise affect the quality of financial reviews produced by using BPR in the Mengwi District. The research became conducted at BPR inothe course of the Mengwi District. The sampling approach used purposive sampling and obtained 86 employees who prepared financial reviews. The statistics evaluation method makes use of more than one linear regression, device check, classical assumption check, and model feasibility test. The findings validated that internal manipulate mechanisms, accounting records machine use, and accounting knowledge all had a favorable and giant impact on the standard of financial reviews in BPR throughout the Mengwi District

Pengaruh Moralitas Individu, Religiusitas dan Pengendalian Internal Terhadap Kecenderungan Kecurangan (Fraud) Pada Lembaga Perkreditan Desa (Lpd) Di Kecamatan Tabanan

I Gede Reza Wiadnyana Yasa, Ni Komang Sumadi, Ni Ketut Muliati — Fri, 12 Jul 2024 00:00:00 +0000

Misrepresentation (extortion) is a slip-up made purposefully, in the extent of bookkeeping, the idea of misrepresentation (extortion) is a deviation from bookkeeping systems that ought to be applied in a substance. Accounting fraud (also known as fraud) is committed by both internal and external parties of the company, as well as by factors that influence it. The company should provide sufficient confidence in the achievement of the company's goals and its survival. The reason for this study is to decide the impact of individual ethical quality, legalism and inner control on the propensity of bookkeeping misrepresentation (Extortion). This exploration was led on LPDs in Tabanan Locale, Tabanan Rule, with a complete example of 82 individuals. The saturated sampling method was used to select the sample, and descriptive statistics, the validity and reliability tests, the classical assumption test, the multiple linear regression analysis, the coefficient of determination (R2), the F test, and the t test were used for data analysis. The findings revealed: 1) individual profound quality affects the variable of the propensity of misrepresentation (extortion). ( 2) Legalism affects factors of misrepresentation propensities (extortion). ( 3) Factors associated with fraud tendencies are negatively impacted by internal control.

Analisis Pengendalian Internal Atas Persediaan Barang Dagang Pada PT. Fastrata Buana

Komang Ayu Trisnawati — Fri, 12 Jul 2024 00:00:00 +0000

This research aimed to determine the implementation of internal control over merchandise inventory at PT Fastrata Buana. This descriptive quatitative study collected its data through interviews and observation with informants related to merchandise inventory at PT Fastrata Buana. The collected data then analyzed using data collection, presentation, analysis, and conclusions. This research showed that the analysis of internal control over merchandise inventory at PT Fastrata Buana has been properly conducted. But, there were weeknesses, namely in the information and communication, in principle, by using relevant information namely when the physical inventory is counted, there is often a discrepancy between the actual inventory in the warehouse and the inventory recording result.

Pengaruh Persepsi Kemudahan, Efektivitas serta Resiko Pengguna Terhadap Minat Penggunaan Financial Technology Peer to Peer Lending di Masa Pandemi Covid-19

I Putu Surya Pratama, I Putu Deddy Samtika Putra — Fri, 12 Jul 2024 00:00:00 +0000

The reason of this consider was to choose the affect of seen consolation, practicality (seen comfort) and risk on the intentional to utilize peer-to-peer crediting development in the midst of the Covid-19 broad in Denpasar City. This consider businesses plan information gotten by passing on considers to 100 respondents who are fintech peer-to-peer banks. This consider businesses a crucial likelihood investigating technique. To analyze the ask almost data, distinctive coordinate backslide examination was utilized as an informative instrument, particularly SPSS shape 24. The comes around showed up that (1) seen ease of utilize and (2) seen comfort had a positive and basic affect on utilization. Cash related advancement that gives peer-to-peer advancing. In any case, (3) the chance of utilizing the client highlights a negative and critical affect on the charmed in utilizing common crediting advancement.

Pengaruh Tingkat Profitabilitas, Dewan Direksi, Dan Komite Audit Terhadap Harga Saham Perusahaan Perbankan Yang Terdaftar Di BEI Periode 2019-2021

Ni Nyoman Suryani, Ni Wayan Yuniasih — Fri, 12 Jul 2024 00:00:00 +0000

Stock prices can reflect the value of a company. The company has a good financial track record and its shares are very popular with investors. The stock price is the price that results from the interaction of the seller and buyer of the stock against the backdrop of expectations for the company's earnings in 2019-2021. The population used in this study is a banking company listed on the Indonesian Stock Exchange (IDX). The sample size for this study was 40 companies with a financial reporting period of 3 years, determined by sampling method using targeted sampling techniques and tested using multiple linear regression analysis techniques. The results of this study show that profitability does not affect stock prices. Boards have a clear positive impact on stock prices. Audit committees affect stock prices. The results of the survey should enable the company to select the best candidates for the company's board going forward. This can improve the company's performance and attract investors to invest in the company. company stock price company bring up .

Pengaruh Kompetensi Sumber Daya Manusia dan Pengendalian Intern Terhadap Kualitas Laporan Keuangan di LPD se-Kecamatan Abiansemal

Fri, 12 Jul 2024 00:00:00 +0000

It is claimed that financial reports possess good quality if the data articulated in the financial statements is comprehensible, devoid of deceptive ideas and significant mistakes, truthfully depicts the facts, and can be substantiated. Information that should be presented in local government financial reporting should be in by what is required by stakeholders. The objective of this research is to identify how human resource competency and internal control impact the accuracy of financial reports across LPDs in the Abiansemal sub-district. The study included all 32 LPDs in the Abiansemal District as the population, and a total of 97 participants were selected as the sample using purposive sampling technique. The research methodology involved the use of multiple linear regression analysis techniques to test the hypotheses.

The findings of this research reveal that there is a favorable correlation between Human Resource Competence and Internal Control, and the accuracy of Financial Reports across all LPDs within the Abiansemal District. Looking at this research, it is hoped that in the future the LPDs throughout the Abiansemal District will be able to provide regular job training to employees related to the preparation of financial reports by accounting standards so that the abilities or competencies of employees will increase so that a good report is formed.

Keywords: Competence of Human Resources, Internal Control, Quality of Financial Reports

Pengaruh Kultur Organisasi, Religiusitas, dan Bystander Effect terhadap Kecenderungan Kecurangan Akuntansi pada BUMDesa se- Kecamatan Dawan

Ni Putu Yastini, Cokorda Gde Bayu Putra — Fri, 12 Jul 2024 00:00:00 +0000

This study aims to determine the influence of organizational culture, religiosity, and bystander effects on the tendency of accounting fraud in Village-Owned Enterprises (BUM Desa) in Dawan District. The number of population used in this study, namely all employees working in BUM Desa throughout Dawan District, then obtained a sample of 34 respondents who focused on financial management in the business unit section using a purposive sampling method. Quantitative method is the method used in this study by distributing questionnaires which are measured using a Likert scale. In this study, the data analysis technique used was the validity and reliability test of the research instrument, the classical assumption test, multiple linear regression analysis, f test, t test, and the coefficient of determination. The results of this study indicate that organizational culture and religiosity have a negative and significant effect on the tendency of accounting fraud in village-owned enterprises (BUM Desa) throughout Dawan District, while the bystander effect has a positive and significant effect on accounting tendencies. fraud in Village Owned Enterprises (BUM Desa) throughout Dawan District.

Pengaruh Keterlibatan Pemakai Dan Kemampuan Teknik Personal Pada Kinerja SIA Dengan Locus Of Control Sebagai Variabel Moderasi

Ni Kadek Kartini, Ni Komang Sumadi, Ni Ketut Muliati — Fri, 12 Jul 2024 00:00:00 +0000

Utilization of information systems will provide convenience for system users so that
they will produce information that is accurate, reliable, timely and relevant. The
population in this study were all employees of Village Credit Institutions in the Abiansemal
District, Badung Regency, totaling 309 people. Determination of the sample using Slovin
formula, the number of samples is 76 samples. The data analysis technique used in this
study is moderating regression analysis (MRA). The results showed that user involvement
and personal technical ability had a positive effect on AIS performance, locusof control
strengthened the relationship between user involvement and accounting information
system performance and locus of control strengthened the relationship between personal
technical ability and the accounting information system performance.

Pengaruh Current Ratio, Cash Turnover Ratio, Debt To Equity Ratio Dan Time Interest Earned Ratio Terhadap Profitabilitas Pada Perusahan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019 – 2022

Ni Luh Putu Cinta Sonya Dewi, Rai Dwi Andayani W — Fri, 12 Jul 2024 00:00:00 +0000

Analysis of the profitability of manufacturing companies on the Indonesian Stock Exchange is important to understand the health of this sector and its impact on the national economy. The use of financial indicators such as Current Ratio, Debt to Equity Ratio, Cash Turnover Ratio, and Time Interest Earned Ratio provides an overview of the company's ability to earn profits. This study is relevant considering the external challenges faced by companies during 2019-2022 and there has been no research that specifically focuses on the relationship between Cash Turnover Ratio, Time Interest Earned Ratio, and profitability on the Indonesian Stock Exchange in that period. The factors that influence profitability are Current Ratio, Cash Turnover Ratio, Debt to Equity Ratio and Time Interest Earned Ratio. The population in this research is manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the period 2019 - 2022, namely 95 companies. The sampling technique used in this research was non-probability sampling with purposive sampling technique. The results of this research show that the current ratio does not have a significant influence on profitability, while the cash turnover ratio, debt to equity ratio, and time interest earned ratio partially have a significant influence on profitability.

Pengaruh Whistleblowing, Sistem Pengendalian Internal, dan Moralitas Individu Terhadap Pencegahan Fraud

Ni Kadek Yunita Kumala Dewi, I Wayan Sudiana, Ni Wayan Alit Erlinawati — Fri, 12 Jul 2024 00:00:00 +0000

The aim of this research is to examine the influence of whistleblowing, internal control systems, and individual morality on preventing fraud at LPDs in Mengwi District, Badung. The population used in this research was all LPD employees in Mengwi District, Badung who were registered with LPLPD Badung as many as 306 people. The sample was determined using the Slovin formula so that 75 people were obtained as a sample. After conducting instrument tests and classical assumption tests, data analysis was then carried out using multiple linear regression analysis, determination, t test, and F test.The results of the analysis show that whistleblowing has a positive and significant effect on preventing fraud at LPDs in Mengwi District, Badung. The internal control system has a positive and significant effect on preventing fraud at the LPD in Mengwi District, Badung. Individual morality has a positive and significant effect on fraud prevention at LPD in Mengwi District, Badung.

Pengaruh Ketaatan Aturan Akuntansi, Komitmen Organisasi Dan Keefektifan Pengendalian Internal Terhadap Kecenderungan Kecurangan (Fraud) Pada LPD

Ni Made Saputri, Ni Putu Trisna Windika Pratiwi — Fri, 12 Jul 2024 00:00:00 +0000

This research will examine the relationship between Compliance with Accounting Rules, Organizational Commitment and Internal Control Effectiveness Against Fraud Tendencies in Village Credit Institutions (LPD) in Mengwi District, Badung Regency. Where as many as 38 LPD with a total of 303 employees are used as the population in this study. The number of research samples was obtained using random sampling with a total sample of 75 people. from the observations made it was found that the tendency of fraud can be avoided or decreased when the organization is able to carry out compliance with accounting regulations. Increasing organizational commitment will be a way out to reduce the level of fraud tendencies. the effectiveness of internal control will help monitor organizational activities that have an impact on reducing the level of fraud.

Pengaruh Pengendalian Internal Dan Kesesuaian Kompensasi Terhadap Kecenderungan Kecurangan (Studi Kasus Lembaga Perkreditan Desa (LPD) Sekecamatan Banjarangkan, Klungkung)

I Gusti Ayu Rika Dwiantari, Putu Cita Ayu, Ni Putu Yeni Yuliantari — Fri, 12 Jul 2024 00:00:00 +0000

LPD execution is a gigantic part that can be utilized to increment affiliation practicality. LPD execution is the consequence of the board choices to accomplish an objective really and effectively. With an extreme target to furthermore cultivate LPD execution, specialists are required who have limit in their work. This evaluation means to pick the impact of Inside Control and Pay Appropriateness on the Inclination of Bookkeeping Coercion. The amount of tenants in the objects of this appraisal are all LPD bosses in the Banjarangkan District. How much tests in this review was 84 individuals actually draping out there as soaked tests and had a go at utilizing different straight lose the faith evaluation philosophies. The results of this examination show that interior control impacts the inclination for bookkeeping intimidation. Reasonableness of remuneration impacts the propensity for bookkeeping compulsion. The course that can be given to LPDs in Banjarangkan Region is to have the decision to remain mindful of and, shockingly, further cultivate things that can diminish the propensity for bookkeeping compulsion, so the connection's objectives can be gotten a handle on, through phenomenal and sufficient inside control and giving sensible compensation as a sort of appreciation. for the demonstration of the bosses in affecting the LPD