KRISNA: Kumpulan Riset Akuntansi
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PENGARUH PENGAWASAN KEUANGAN, SUMBER DAYA MANUSIA, TEKNOLOGI INFORMASI, DAN PENGENDALIAN INTERN TERHADAP NILAI INFORMASI PELAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN TABANAN
No full textPenelitian ini berjudul “Pengaruh Pengawasan Keuangan, Sumber Daya Manusia, Teknologi Informasi, dan Pengendalian Intern Terhadap Nilai Informasi Pelaporan Keuangan Pemerintah Daerah Kabupaten Tabananâ€. Dalam penelitian ini yang menjadi perumusan masalah adalah “Apakah pengawasan keuangan, sumber daya manusia, teknologi informasi dan pengendalian intern berpengaruh terhadap nilai informasi pelaporan keuangan daerah Kabupaten Tabanan ?â€. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh pengawasan keuangan, sumber daya manusia, teknologi informasi dan pengendalian intern terhadap nilai informasi pelaporan keuangan Daerah Kabupaten Tabanan. Populasi pada penelitian adalah pegawai pada bagian akuntansi atau penatausahaan keuangan pada Dinas-Dinas di Kabupaten Tabanan. Metode pengumpulan data yang digunakan adalah dengan kuesioner. Jumlah kuesioner yang disebar adalah sebanyak 89 (100%) dan yang kembali dan dapat diolah sebanyak 70 (78,6%). Teknik analisis yang digunakan adalah dengan partial least square. Data yang telah dikumpulkan lalu diolah dengan menggunakan software SmartPLS 2.0. Hasil dari analisis yang dilakukan, didapat bahwa (1) Variabel pengawasan keuangan memiliki hubungan yang tidak signifikan terhadap nilai informasi, hal ini ditunjukan dari nilai t-statistics sebesar 0,86 yang lebih kecil dari t-tabel (1,96). (2) Variabel sumber daya manusia memiliki hubungan yang tidak signifikan terhadap nilai informasi, hal ini ditunjukan dari nilai t-statistics sebesar 0,55 yang lebih kecil dari t-tabel (1,96). (3) Variabel teknologi informasi memiliki hubungan yang tidak signifikan terhadap nilai informasi, hal ini ditunjukan dari nilai t-statistics 0,15 yang lebih dari t-tabel (1,96). (4) Variabel pengendalian intern memiliki hubungan yang signifikan terhadap nilai informasi, hal ini ditunjukan dari nilai t-statistics sebesar 12,92 yang lebih besar dari t-tabel (1,96).
Kata kunci : Pengawasan Keuangan, Sumber Daya Manusia, Teknologi Informasi, Pengendalian Intern, Nilai Informasi Pelaporan Keuangan Pemerintah Daerah
ANALISIS PENGARUH FINANCIAL DISTRESS, DEBT DEFAULT, KUALITAS AUDITOR, AUDITOR CLIENT TENURE, OPINION SHOPPING DAN DISCLOSURE, TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA
No full textGoing Concern merupakan salah satu postulat dasar dalam akuntansi yang menerangkan konsep bahwa perusahaan akan terus dianggap ada, terus beroperasi dalam jangka waktu kedepan, mampu untuk mempertahankan eksistensi dan kelangsungan hidupnya, serta tidak akan mengalami likuidasi. Opini audit going concern merupakan opini audit yang dikeluarkan oleh auditor untuk mengevaluasi apakah terdapat kesangsian dan atau keraguan terhadap kemampuan perusahaan atau entitas demi mempertahankan kelangsungan hidupnya. Penelitian ini bertujuan untuk mendapatkan bukti empiris tentang pengaruh financial distress, debt default, kualitas auditor, auditor client tenure, opinion shopping, dan disclosure terhadap penerimaan opini audit going concern. Sampel yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dan telah memenuhi kriteria yang ada selama periode 2013 – 2016 yaitu sejumlah 29 perusahaan yang diperoleh dari total 148 Perusahaan dan tergabung dalam 19 jenis / sektor yang berbeda. Teknik analisis data menggunakan regresi logistik. Hasil penelitian ini membuktikan secara empiris bahwa : (1) Financial Distress berpengaruh negatif terhadap penerimaan opini audit going concern, (2) Debt Default berpengaruh positif terhadap penerimaan opini audit going concern, (3) Kualitas Auditor tidak berpengaruh terhadap penerimaan opini audit going concern, (4) Auditor Client Tenure berpengaruh negatif terhadap penerimaan opini audit going concern, (5) Opinion Shopping berpengaruh negatif terhadap penerimaan opini audit going concern, (6) Disclosure berpengaruh positif terhadap penerimaan opini audit going concern.
Kata kunci : Financial Distress, Debt Default, Kualitas Auditor, Auditor Client Tenure, Opinion Shopping, Disclosure, Penerimaan Opini Audit Going Concern
GAYA KEPEMIMPINAN, KEMAMPUAN DAN LINGKUNGAN KERJA PENGARUHNYA TERHADAP KOMITMEN KERJA KARYAWAN OPERASIONAL PADA PT. QUANTUM SARANA MEDIK DENPASAR
No full textCommitment to the organization is an event where people are very interested and have the attachment to the goals, values and goals of the organization. The commitment includes a very favorable attitude organization always oriented attitude and strong drive to seek a high level of effort for the benefit of the organization for the smooth achievement of organizational goals. The purpose of this study was to analyze the effect of simultaneously between Leadership Style, Capability and Work Environment for Employees' Commitment Operations PT. Quantum Sarana Medik Denpasar. Data used in this research is quantitative data and qualitative data, the data source is primary data. Data collection method used is the method of observation, interviews and questionnaires with sensus. Techniques of analysis is Classical Assumption Test, Regression and Hypothesis Testing. The results simultaneously linear regression analysis showed that the style of leadership, ability and work environment and a positive effect significantly to the operational employee commitment. PT. Quantum Sarana Medik Denpasar. This is evident from the results of test calculations show that Fhitung 14.859 F larger than F table 0.000 significance level of 3.24 and less than 0.05 with a coefficient of determination (R2) of 0.686, this means that the influence of all independent variables on the dependent variable includes commitments employment by 68.6% and the remaining 31.4% is explained by other variables not examined. The most dominant influence on employee commitment is a style of leadership that is equal to 0,556. Advice given is the leader should further develop its leadership style towards subordinates. This would include making communications with employees in accordance with the maturity level employees so that employees can understand the message delivered by the leader and avoid misunderstandings.
Keywords: leadership style, ability, work environment and work commitment
PROMOSI JABATAN DAN LINGKUNGAN KERJA NON FISIK DAMPAKNYA TERHADAP KINERJA KARYAWAN PADA GOLDEN TULIP BAY VIEW HOTEL & CONVENTION BALI KUTA SELATAN BADUNG
No full textIn order to face the business world that is full of competition, a company leader needs to do any efforts to look for a new paradigm and to define his business strategy, so the business can still survive, flourish and develop, while it is also expected to keep creating a conducive working environment. In general, once a person has been accepted, placed and employed by a company, then the next duty of a manager is to evaluate his or her performance. To set this policy later means whether that employee will be promoted, demoted and or got a remuneration. A promotion contributes to an important role for each of employee and even it becomes something that they always wait for. With this job promotion, it means there is a belief and acknowledgement related to the abilities and proficiency of the employees to occupy a higher level of position.
This research is aimed to 1) test and analyze the impacts of job promotion on the performance of employees at Golden Tulip Bay View Hotel & Convention Bali; 2) test and analyze the impacts of non-physics working environment at Golden Tulip Bay View Hotel & Convention Bali; 3) test and analyze the influences of job promotion and non-physical job environment on the employees working at Golden Tulip Bay View Hotel & Convention Bali. This research used a survey designed to include respondents in overall 88 hotel employees. The samples were taken by using probability sampling technique that was called proportionate stratified random sampling. The test of hypothesis used was a multiple linear regression analysis with a data analysis entirely had been processed through SPSS version 17.0 program.
The first hypothesis result shown that the job promotion had positively and significantly influenced on the performance of employees with t value counted was 4.249 and with significant level of 0.000. The second hypothesis described that the non-physical job environment had positively and significantly influenced to the performance of employees with t value counted was 5.550 and significant level of 0.000 that was smaller than 0.05. By looking at the standardized coefficient beta, the job promotion variable has taken into 0.395 and for the non-physical job environment variable was 0.423, so then it can be concluded that the non-physical job environment had a dominant influence on the performance of employees. This has been supported by the third hypothesis examination shown that both of the job promotions and non-physical job environment simultaneously had been influencing a positive and significant value on the performance of employees, as it seemed from the F value counted; it broke into 49.648 and with significant level of 0.000.
Key words : job promotion, non-physical job environment, performance of the employees
HASIL PENELITIAN PENGARUH KECERDASAN DAN BUDAYA ETIS ORGANISASI TERHADAP PRILAKU ETIS AUDITOR DI PROVINSI BALI
No full textABSTRACT
The aim of this research is to explain the influence of Emotional Intelligence, Locus of Control and Ethical Culture of Organization to Ethical Behavior of Auditor in Bali Province. The research method is survey method. The data used consist of primary data and secondary data. This study used 65 respondents determined by using purposive sampling. This research uses multiple linear regression analysis techniques with simultaneous test and partial test with the program SPSS for window version 21.
The result of the research with multiple regression test shows that by using simultaneous test of Emotional Intelligence, Locus of Control and Ethical Culture of Organization have positive and significant influence to Ethical Behavior of Auditor. And based on the partial test indicates that the variables of Emotional Intelligence, Locus of Control and Ethical Culture of Organization have a positive and significant influence to EthicalBehavior of Auditor in Bali Province
Keywords: Emotional intelligence, Locus of control, Organization Ethical Culture and ethics
PENGARUH KARAKTER EKSEKUTIF, KARAKTERISTIK PERUSAHAAN DAN CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE
No full textPenelitian ini bertujuan untuk menguji pengaruh karakter eksekutif, karakteristik perusahaan yang diproksikan dengan leverage dan capital intensity, dan corporate governance yang diproksikan dengan kepemilikan manajerial, kepemilikan institusional, komisaris independen, komite audit dan kualitas audit terhadap tax avoidance. Populasi dalam penelitian ini adalah perusahaan properti dan real estate yang terdaftar di Bursa Efek Indonesia periode 2010-2013. Pemilihan sampel dilakukan dengan menggunakan metode purposive sampling. Data yang digunakan adalah data sekunder yang diperoleh dari laporan tahunan perusahaan properti dan real estate yang terdaftar di Bursa Efek Indonesia. Metode analisis yang digunakan adalah analisis regresi logistik yang dilakukan dengan bantuan SPSS versi 15.00 for windows. Hasil penelitian menunjukkan bahwa variabel karakter eksekutif dan corporate governance tidak berpengaruh terhadap tax avoidance, sedangkan variabel karakteristik perusahaan terbukti berpengaruh terhadap tax avoidance.
Kata kunci: Tax Avoidance, Karakter Eksekutif, Karakteristik Perusahaan, Corporate Governanc
ANALISIS FUNGSI INTERMEDIASI DAN RISIKO KREDIT MACET (STUDI KASUS PERBANDINGAN BANK UMUM DAN BPR) DI PROVINSI BALI
No full textThe development of economy indonesian does not get separated from the role of the government, in the financial sector institutions, and the business operators.Monetary wisdom as one part of this superior wisdom have an important role in meeting of the bank in realizing an objective of national development.Economic development in a country very much dependent on the development of dynamic and real contribution of the country banking sector. Bank is a a financial institution that has a duty as an intermediary finances between the sides parties who have these surplus funds with the party who deficit of funds.Intermediation function run by banking institutions participate as an agent in the accelerated development and to increase economic growth and become better at public welfare.Naturally bank able to perform intermediation function with a deal with different types of borrowers and regulatory framework institutional and appropriate, banks have better preparations in the face of asymetric information.Non performing loan is the ratio use for measures the bank in managing risk repayment failure by the debtor.The lower the percentage of Non Performing Loan, then the bank will experience advantage, but if the percentage of non performing loan of the increasing, the banks will be a loss.Intermediation function (Loan to Depocit Ratio) there are differences between commercial banks (Loan to Depocit Ratio) and BPR (Loan to Depocit Ratio) in bali, this indicates of Public Credit Bank more capable of carries on the intermediation function. The Public Credit Bank better able to intermediation function.The value of Non Performing Loans to outstanding loans Commercial Bank and Public Credit Bank in bali there was a gap in it is seen of the value Non Performing Loans to outstanding loans Public Credit Bank higher than the commercial, as by Loan to Depocit Ratio of higher Public Credit Bank than the Commercial Bank.
Keywords : Commercial Bank, Public Credit Bank, Loan to Deposit Ratio,and Non Performing Loan
KUALITAS NARATIF LAPORAN CORPORATE SOCIAL RESPONSIBILITY: STUDI KORELASI PADA SEKTOR PERBANKAN
No full textThis study aims to assess the quality of CSR reporting and test the correlation among narrative quality measurements. The Population of the study consists of 29 banks listed on the Stock Exchange (BEI) in 2015. Based on descriptive statistical analysis, the study found that in general the CSR report quality was low, that was shown by the very low value of the mean of optimism ratio, pessimism ratio, numerical ratio, horizon ratio and complexity, and also a readability index that indicate the high level of difficulty of the CSR report to be read. Meanwhile, there are several banks that have presented an excellent report. The results of Spearman correlation test are (1) There is a strong positive correlation between the ratio of optimism and the ratio horizon, (2) There is a fairly strong positive correlation between the ratio of pessimism and numerical ratio, (3) There is a fairly negative strong correlation between the pessimism ratio and numerical ratio, and also between the horizon ratio and the report complexity (residual word), and (5) the other correlations among variables are weak and very weak.
Keywords: CSR, narrative reporting quality, and readabilit
PENGEMBANGAN UMKM PRODUK EKSPOR ROOM DIVIDER DARI ASPEK PRODUKTIVITAS PRODUKSI
No full textAbstract
Science Program for Export Products is done at Diva Lamp located in Banjar Sapat Village Tegalalang Gianyar and OMG Lamp in Banjar Gentong Desa Tegalalang Gianyar Regency. Handicraft products produced in the form of room divider that is various kinds of room and interior partitions made of natural materials. The targeted output outcomes include separation of production space planning and product storefront space because in the production room, the laying of facilities such as machinery and work equipment is more permanent, while the product is more neatly arranged so as to create a representative atmosphere for customers. A good layout will provide larger outputs with the same or fewer costs, smaller man hours, and / or reduced working hours. Output is no less important is the procurement of acrylic printing machine. Procurement is expected to reduce the price of production and the length of time the completion of the product so that the resulting product can compete in the market.
Improvements in management, bookkeeping, and marketing are done with the aim that administratively UMKM operational can be better organized so that it is easier in planning process, supervision and decision making. In terms of marketing is expected to add a marketing model so that market share can be absorbed more leverage.
Keywords: room divider, room partitio
PENGARUH KEBIJAKAN DEVIDEN, KOMPENSASI, DAN LEVERAGE PADA MANAJEMEN LABA DI PERUSAHAAN MANUFAKTUR
No full textPenelitian ini bertujuan untuk mengetahui bagaimana pengaruh kebijakan dividen, kompensasi, laverage terhadap praktik manajemen laba. Penelitian ini penting dilakukan karena hasil penelitian akan memberikan kontribusi bagi invertor maupun calon investor bahwa ada beberapa faktor yang dapat berpengaruh pada tindakan manajemen laba yang bersifat oportunis.Teknik analisis data yang digunakan yaitu teknik analisis regresi linier berganda. Pemilihan sampel menggunakan metode nonprobability dengan teknik purposive sampling. Penelitian memberikan hasil bahwa kebijakan deviden, kompensasi, dan laverage secara empiris tidak mempengaruhi praktik manajemen laba.
Kata kunci: kebijakan dividen, kompensasi, laverage, Manajemen Lab