Publisher: Universitas Udayana (Total: 62 journals)   [Sort by number of followers]

Showing 1 - 61 of 61 Journals sorted alphabetically
Advances in Tropical Biodiversity and Environmental Sciences     Open Access   (Followers: 4)
Agrotrop : J. on Agriculture Science     Open Access   (Followers: 1)
Buletin Studi Ekonomi     Open Access   (Followers: 2)
Buletin Veteriner Udayana     Open Access   (Followers: 1)
Bumi Lestari J. of Environment     Open Access  
Cakra Kimia (Indonesian E-J. of Applied Chemistry)     Open Access  
COPING (Community of Publishing in Nursing)     Open Access   (Followers: 1)
E-J. of Cultural Studies     Open Access   (Followers: 1)
e-J. of Linguistics     Open Access   (Followers: 3)
E-J. of Tourism     Open Access   (Followers: 8)
E-Jurnal Agroekoteknologi Tropika (J. of Tropical Agroecotechnology)     Open Access  
E-Jurnal Akuntansi     Open Access  
E-Jurnal Ekonomi dan Bisnis Universitas Udayana     Open Access  
E-Jurnal Ekonomi Pembangunan Universitas Udayana     Open Access  
E-Jurnal Manajemen Universitas Udayana     Open Access  
E-Jurnal Medika Udayana     Open Access  
Ecotrophic : J. of Environmental Science     Open Access  
Indonesia Medicus Veterinus     Open Access  
Indonesian J. of Legal and Forensic Sciences     Open Access   (Followers: 1)
Intisari Sains Medis     Open Access  
Intl. J. of Engineering and Emerging Technology     Open Access  
itepa : Jurnal Ilmu dan Teknologi Pangan     Open Access  
J. of Food Security and Agriculture     Open Access   (Followers: 1)
J. of Health Sciences and Medicine     Open Access  
J. of Marine and Aquatic Sciences     Open Access   (Followers: 2)
J. of Veterinary and Animal Sciences     Open Access  
JBN (Jurnal Bedah Nasional)     Open Access  
Jurnal Analisis Pariwisata     Open Access  
Jurnal Arsitektur Lansekap     Open Access  
Jurnal BETA (Biosistem dan Teknik Pertanian)     Open Access  
Jurnal Biologi Udayana     Open Access  
Jurnal Destinasi Pariwisata     Open Access  
Jurnal Ekonomi Kuantitatif Terapan     Open Access  
Jurnal Energi Dan Manufaktur     Open Access  
Jurnal Ilmiah Akuntansi dan Bisnis     Open Access  
Jurnal Ilmiah Mahasiswa SPEKTRUM     Open Access  
Jurnal Ilmiah Merpati (Menara Penelitian Akademika Teknologi Informasi)     Open Access  
Jurnal Ilmu dan Kesehatan Hewan (Veterinary Science and Medicine J.)     Open Access   (Followers: 1)
Jurnal Ilmu Komputer     Open Access  
Jurnal IPTA     Open Access  
Jurnal Kepariwisataan dan Hospitalitas     Open Access  
Jurnal Kimia (J. of Chemistry)     Open Access  
Jurnal Magister Hukum Udayana (Udayana Master Law J.)     Open Access  
Jurnal Master Pariwisata (J. Master in Tourism Studies)     Open Access  
Jurnal Matematika     Open Access  
Jurnal Rekayasa dan Manajemen Agroindustri     Open Access  
Jurnal Spektran     Open Access  
Jurnal Udayana Mengabdi     Open Access  
Jurnal Veteriner     Open Access   (Followers: 1)
Kertha Patrika     Open Access  
Lingual : J. of Language and Culture     Open Access  
Linguistika : Buletin Ilmiah Program Magister Linguistik Universitas Udayana     Open Access   (Followers: 1)
Lontar Komputer : Jurnal Ilmiah Teknologi Informasi     Open Access  
Majalah Ilmiah Peternakan     Open Access   (Followers: 1)
Majalah Ilmiah Teknologi Elektro : J. of Electrical Technology     Open Access   (Followers: 1)
Matrik : Jurnal Manajemen, Strategi Bisnis dan Kewirausahaan     Open Access  
Piramida     Open Access  
Ruang-Space: Jurnal Lingkungan Binaan (J. of The Built Environment)     Open Access  
Simbiosis : J. of Biological Sciences     Open Access  
Sport and Fitness J.     Open Access   (Followers: 4)
Udayana J. of Law and Culture     Open Access  
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E-Jurnal Akuntansi
Number of Followers: 0  

  This is an Open Access Journal Open Access journal
ISSN (Online) 2302-8556
Published by Universitas Udayana Homepage  [62 journals]
  • Sales Growth Memoderasi Transfer Pricing, Thin Capitalization,
           Profitabilitas, dan Bonus Plan Terhadap Tax Avoidance Practice

    • Authors: Ni Putu Lissya Suryantari, Ni Putu Sri Harta Mimba
      Pages: 831 - 844
      Abstract: The study was conducted to obtain empirical evidence testing the moderating effect of sales growth on the effect of transfer pricing, thin capitalization, profitability and bonus plans on tax avoidance. Tax avoidance is a tax planning practice to reduce the company's tax burden by taking advantage of imperfections in the law. The research population is multinational companies in the manufacturing sector which are listed on the Indonesia Stock Exchange in 2016-2020. The data analysis technique used is Moderated Regression Analysis (MRA). The results of the analysis provide evidence that thin capitalization and profitability have a positive effect on tax avoidance, while transfer pricing and bonus plans have no effect on tax avoidance, then sales growth is able to weaken the effect of thin capitalization, profitability and bonus plans but is unable to weaken the effect of transfer pricing on tax avoidance. Keywords: Tax Avoidance; Transfer Pricing; Thin Capitalization; Profitability; Bonus Plans; Sales Growth.
      PubDate: 2022-04-04
      Issue No: Vol. 32, No. 4 (2022)
       
  • Praktik Real Earning Management, Corporate Governance dan Nilai
           Perusahaan: Bukti Pada Industri Manufaktur di Indonesia

    • Authors: Supardi Supardi, Sidiq Ashari, Yudi Santara Setyapurnama, Djasmanuddin Djasmanuddin
      Pages: 845 - 858
      Abstract: This study aims to examine the effect of real earnings management on firm value with corporate governance as a moderating variable. The data used in this study are manufacturing companies listed on the Indonesia Stock Exchange for the fiscal year ending December 31, 2015 to 2019. The data collection technique is purposive sampling and comes from secondary data both from the IDX and from the website of each company. The research hypotheses were tested using regression analysis. The results of the study prove that corporate governance can weaken the relationship between real earnings management and firm value. Meanwhile, the direct influence of earnings management on firm value was not found to have a negative relationship, but the results were positive. This research is expected to contribute to the development of theories related to earnings management behavior and corporate governance practices, namely agency theory. Other contributions can be used as input for investors in assessing the company, especially those related to the transparency of the company's financial reporting. Keywords: Abnormal Cash Flow From Operations; Corporate Governance; Firm Value; Agency Theory.
      PubDate: 2022-02-02
      Issue No: Vol. 32, No. 4 (2022)
       
  • Evaluasi Keberhasilan dan Penerimaan Sistem Akuntansi Instansi Berbasis
           Akrual di Komisi Pemilihan Umum

    • Authors: Kadek Shintya Rahayu Dewi Damayanthi, Dodik Ariyanto
      Pages: 859 - 876
      Abstract: This study aims to test the success and acceptance of the Accrual-Based Agency Accounting System (SAIBA) by using an integration evaluation model from the combination of the UTAUT, Delone and McLean, and HOT-Fit models. The ten information variables used in this study are business expectancy, social influence, system quality, service quality, environment or service quality, interest, and net benefits. The population in this study were all users of SAIBA. Determining the research sample using all members of the population, namely the saturated sample by distributing questionnaires to 50 people from 10 work units within the General Election Commission in Bali Province. Hypothesis testing using Partial Least Square. The results showed that performance expectancy, business expectancy, social factors, information quality, system quality, and organizational environment had a positive effect on interest in using SAIBA. However, the quality of services and facilities has no effect on the interest in using SAIBA. Usage interest has a positive effect on net profit. Keywords: Success; Acceptance; SAIBA; Net Benefits.
      PubDate: 2022-02-16
      Issue No: Vol. 32, No. 4 (2022)
       
  • Struktur Aset, Ukuran Perusahaan, Likuiditas, Profitabilitas, dan Nilai
           Perusahaan

    • Authors: Evi Grediani, Mita Dianingsih
      Pages: 877 - 888
      Abstract: This study aims to examine the factors that affect firm value. The data used in this study are trading companies listed on the Indonesia Stock Exchange between 2016-2020. The data sampling technique was purposive sampling. The data was obtained from the web of trading companies and the website of the Indonesian stock exchange. Testing the research hypotheses using regression analysis using SPSS 26. The results show that firm size and profitability affect firm value. While the variable structure of assets and liquidity have no effect on firm value. Research contributes to investors in assessing companies related to the transparency of the company's financial reporting. Keywords: Structure; Firm Size; Liquidity; Proitability; Firm Value
      PubDate: 2022-02-02
      Issue No: Vol. 32, No. 4 (2022)
       
  • Pemanfaatan Teknologi Informasi, Kualitas Informasi dan Penerapan Sistem
           Informasi Akuntansi pada Kinerja Manajerial BPR Tabanan

    • Authors: Ni Kadek Rini Therisyantari, I Gusti Ngurah Agung Suaryana
      Pages: 889 - 900
      Abstract: Information technology utilization and quality of information in the process of implementing an accounting information system can affect managerial performance. The phenomenon that often occurs is because the system owned by the People's Credit Bank (Bank Perkreditan Rakyat-BPR) in Tabanan has experienced a system failure when sending financial reports to the Financial Services Authority. The purpose of this study is to determine information technology utilization, information quality and application of accounting information systems on the managerial performance of BPR in Tabanan. Population and sample amounted to 23 companies with 46 observations selected using saturated sampling method. The data analysis technique used is multiple linear regression test. This study shows that information technology utilization, information quality and the application of accounting information systems have a positive effect on managerial performance. Keywords: Information Technology Utilization; Information Quality; Application of Accounting Information Systems; Managerial Performance.
      PubDate: 2022-04-20
      Issue No: Vol. 32, No. 4 (2022)
       
  • Determinan Nilai Perusahaan Sub Sektor Perbankan di Bursa Efek Indonesia

    • Authors: Muhammad Fauzi, Nurmatias Nurmatias
      Pages: 901 - 911
      Abstract: This study aims to determine the effect of capital structure, liquidity, and capital adequacy on firm value. The research population is the financial sector listed on the Indonesia Stock Exchange (IDX) in 2016-2020. The sampling technique used purposive sampling technique so that 180 research observations were obtained. The research analysis used panel data regression with the Eviews version 12 application and a significance level of 5%. The results showed that capital structure had a positive effect on firm value, liquidity had a negative effect on firm value, and capital adequacy had a positive effect on firm value. Keywords: Capital Structure; Liquidity; Capital Adequacy; Firm Value.
      PubDate: 2022-04-05
      Issue No: Vol. 32, No. 4 (2022)
       
  • Faktor Yang Mempengaruhi Tax Aggressiveness: Bagaimana Pengaruh Board
           Gender Diversity'

    • Authors: Bella Anggelina, Estralita Trisnawati, Amrie Firmansyah
      Pages: 912 - 927
      Abstract: This study aims to analyze the effect of audit quality, size of the board of directors, and capital intensity on tax aggressiveness with gender diversity of directors as a moderating variable. The research was conducted on mining companies based on the IDX-IC classification on the IDX for 4 years, 2016-2019 period. The sample obtained was 47 observations with cross-sectional data method and multiple linear regression test. The results show that audit quality is negatively related to tax aggressiveness, capital intensity is positively related to tax aggressiveness, and gender diversity of directors weakens the positive effect of capital intensity on tax aggressiveness. Keywords: Tax Aggressiveness; Capital Intensity; Board Gender Diversity; Audit Quality; Board Size.
      PubDate: 2022-01-17
      Issue No: Vol. 32, No. 4 (2022)
       
  • Work-Life Balance Memoderasi Equity Sensitivity dan Internal Locus of
           Control Pada Perilaku Etis Auditor

    • Authors: I Putu Ari Darmawan, Anak Agung Gde Putu Widanaputra
      Pages: 928 - 940
      Abstract: The purpose of the study was to examine and analyze the work-life balance variable moderating equity sensitivity and internal locus of control on the ethical behavior of auditors. The research uses ethical theory as a grand theory. The sample used was 77 auditors. Sampling using purposive sampling as a sampling technique. The analysis technique uses Partial Least Square (PLS). The results showed that work-life balance was able to moderate the effect of equity sensitivity and internal locus of control on the ethical behavior of auditors. Research contributes to the importance of the role of work-life balance in the ethical behavior of auditors. Keywords: Ethical Behavior; Equity sensitivity, Internal locus of control; Work-life balance; Ethical Theory.
      PubDate: 2022-04-19
      Issue No: Vol. 32, No. 4 (2022)
       
  • Good Corporate Governance dan Manajemen Laba Governance Memoderasi
           Hubungan Related Party Transaction Pada Agresivitas Penghindaran Pajak

    • Authors: I Gusti Ketut Wira Widiana, Anak Agung Ngurah Bagus Dwirandra, I Ketut Budiartha, I Gusti Ayu Made Asri Dwija Putri
      Pages: 941 - 952
      Abstract: This study aims to examine the relationship of related party transactions (RPT) on aggressiveness of tax avoidance with good corporate governance and earnings management as moderating. The study was conducted in rural banks throughout Bali with a sample size of 137 rural banks. The sample was collected by using purposive sampling technique. Data collection is done through the publication of data from the Financial Services Authority (OJK). The data analysis technique used Moderated Regression Analysis (MRA). The results show that related party transactions have a negative but not significant effect on the aggressiveness of tax avoidance. While good corporate governance is not proven to reduce the aggressiveness of RPT tax avoidance and earnings management increase the influence of RPT on the aggressiveness of tax avoidance. Keywords: Management of Profit; Good Corporate Governance; Related Party Transaction; Aggressiveness of Tax Avoidance.
      PubDate: 2022-01-28
      Issue No: Vol. 32, No. 4 (2022)
       
  • Analisis Kinerja Keuangan Perusahaan BUMN Sebelum dan Sesudah Privatisasi

    • Authors: Halimatus Syadiah, Ely Siswanto
      Pages: 953 - 967
      Abstract: Privatization is one of the steps taken by State-Owned Enterprises (BUMN) in an effort to be able to compete and participate in capital market competition. The purpose of this study is to test whether there are differences in the financial performance of state-owned companies before and after privatization. The purposive sampling method was used in taking samples from BUMN that did privatization and had complete annual financial reports for a period of 3 years before and 3 years after privatization. Data analysis was carried out by analyzing descriptive statistics and inferential analysis which were tested by normality test and then hypothesis testing using STATAMP.15. The test results found that the Current Ratio (CR), Debt to Asset Ratio (DAR), Total Asset Turnover Ratio (TATO), Return on Equity (ROE) and Earning Per Share (EPS) had significant differences before and after privatization. Meanwhile Sales Growth (SG) did not find any difference before and after privatization. Keywords: BUMN; Privatization; Financial Performance; IPO.
      PubDate: 2022-04-19
      Issue No: Vol. 32, No. 4 (2022)
       
  • Pengaruh Profitabilitas dan Ukuran Perusahaan Terhadap Pengungkapan
           Tanggung Jawab Sosial Perusahaan di Bursa Efek Indonesia

    • Authors: Ni Made Deviarini Putri, Animah Animah, Widya Astuti
      Pages: 968 - 983
      Abstract: Disclosure of social responsibility is a form of delivery from the company to stakeholders for the commitment made by the company to maintain and maintain the components affected by the operational activity process based on the Triple Bottom Line concept. The research has the aim of knowing the effect of profitability and company size on the disclosure of social responsibility. The proxy used in this study is the level of profitability which is proxied through the ROA ratio and company size which is calculated using the natural logarithm of total assets. The method for determining the sample uses purposive sampling, with a total sample of 62 manufacturing companies. Analysis using multiple linear regression. The results showed that profitability and firm size had a positive effect on the disclosure of social responsibility. Keywords: Corporate Social Responsibility Disclosure; Profitability; ROA; Firm Size.
      PubDate: 2022-04-20
      Issue No: Vol. 32, No. 4 (2022)
       
  • Determinan Kepatuhan Wajib Pajak Hotel dan Restoran dengan Trust kepada
           Pemerintah sebagai Variabel Mediasi

    • Authors: I Ketut Surya Negara, Eka Ardhani Sisdyani
      Pages: 984 - 1001
      Abstract: This study aims to examine the effect of the determinants of hotel and restaurant taxpayer compliance with trust to the government as a mediating variable. The study population was 8,688 hotel and restaurant taxpayers registered with the Regional Revenue Agency/Pasedahan Agung, Badung Regency. Determination of the sample using a cluster random sampling technique with a total sample of 383 registered taxpayers from 2015 to 2020. The research data was obtained through distributing questionnaires and processed using the Smart PLS program. The results showed that the tax audit variables and tax sanctions had no effect on taxpayer compliance, while service quality and tax knowledge had a direct effect on taxpayer compliance. Trust to the government is able to mediate the effect of tax audits, tax sanctions and service quality on taxpayer compliance but is unable to mediate the effect of tax knowledge on taxpayer compliance. Keywords: Attribution Theory; Moral Theory; Tax Compliance; Trust to the Government.
      PubDate: 2022-04-19
      Issue No: Vol. 32, No. 4 (2022)
       
  • Covid-19 dan Volatilitas Harga Saham Melalui Peran Mediasi Harga Emas

    • Authors: Sarwindah Sarwindah, Widi Hidayat, Siti Asiah Murni
      Pages: 1002 - 1019
      Abstract: This study aims to analyze the effect of Covid-19 which consists of the number of positive cases, the number of deaths, and the number of recoveries on stock price volatility through the mediating role of gold prices. The research population is a retail company listed on the Indonesia Stock Exchange with a research period from April 2020 to June 2021. The research sample was taken using purposive sampling, and analyzed using SEM PLS. The results of the analysis show that the number of positive cases has a significant negative effect on gold prices and the volatility of retail companies' stock prices. The number of deceased has a positive effect on the price of gold and the volatility of the stock price of retail companies. The number of recoveries has a positive effect on gold prices, but has no significant effect on stock price volatility. The mediating role explains that the price of gold has a mediating role on the effect of the number of positive cases and the number of deaths on stock price volatility, but does not have a mediating role on the effect of the number of recoveries on stock price volatility. Keywords: Covid-19; Gold Prices; Stock Price Volatility; Retail Companies.
      PubDate: 2022-04-05
      Issue No: Vol. 32, No. 4 (2022)
       
  • Economic Policy Uncertainty and Cost of Debt Financing in Indonesia

    • Authors: Nadya Komari, Rita Juliana
      Pages: 1020 - 1031
      Abstract: This study aims to see the effect of Economic Policy Uncertainty (EPU) to the cost of debt in Indonesia. This quantitative research sample used in this study includes a total of 4,312 observations collected from 453 listed firms on IDX from the period 2006 to 2020. Using fixed-effect panel data regression, our result shows that there is a positive relationship between the cost of debt and EPU, and the effect is even greater when a crisis occurs. With additional analysis conducted, our result show EPU has stronger impact on large firms’ than small firms’ cost of debt. However, when a crisis occurs, EPU has a higher effect on small firms samples than on large firms samples. Thus, it can be concluded if the crisis plays an important role in the research results. Keywords: Cost Of Debt; Economic Policy Uncertainty; Crisis.
      PubDate: 2022-04-19
      Issue No: Vol. 32, No. 4 (2022)
       
  • Kesiapan Kerja Calon Akuntan di Era Pandemi Covid-19

    • Authors: Ni Made Ayu Nirmalasari Putri Erawan, Made Gede Wirakusuma
      Pages: 1032 - 1045
      Abstract: The purpose of this study was to analyze the factors of accounting expertise, new literacy, and motivation on the job readiness of prospective accountants in the Covid-19 pandemic era. This research was conducted at Universities spread across Bali which have A & B accredited Accounting Study Programs in 2021. The number of samples used was 93. Data was collected by distributing questionnaires. The data analysis technique in this study used multiple linear regression analysis with the Smart-PLS tool. The results of the study prove that Accounting Skills have a positive and significant effect on job readiness. New Literacy has a positive and significant effect on job readiness. Motivation has a positive and significant effect on accounting expertise on job readiness. Motivation has a negative and insignificant effect with new literacy on work readiness.          Keywords: Accounting Skills; New Literacy; Motivation; Working Readiness.
      PubDate: 2022-01-21
      Issue No: Vol. 32, No. 4 (2022)
       
  • Profitabilitas, Good Corporate Governance, Pengungkapan Corporate Social
           Responsibility dan Nilai Perusahaan

    • Authors: Anak Agung Sagung Dewi Laksmi, Ni Gusti Putu Wirawati
      Pages: 1046 - 1056
      Abstract: This study aims to obtain empirical evidence regarding the effect of profitability, good corporate governance, and disclosure of corporate social responsibility on firm value. The research was conducted on oil palm plantation companies listed on the Indonesia Stock Exchange for the 2016-2020 period. Purposive sampling is the technique of determining the sample chosen in this study and obtained a sample of 13 companies with a sample of 65 observations. The data analysis technique used is multiple linear regression analysis. Based on the research results obtained evidence, profitability has a positive and significant effect on firm value, good corporate governance has a positive but not significant effect on firm value, and disclosure of corporate social responsibility has a negative and insignificant effect on firm value. Keywords: Profitability; Good Corporate Governance; Corporate Social Responsibility Disclosure; Firm Value.
      PubDate: 2022-04-20
      Issue No: Vol. 32, No. 4 (2022)
       
  • Faktor Determinan Stock Buyback (Studi Perusahaan di Pasar Modal Indonesia
           Periode 2012-2020)

    • Authors: Yuliana Yuliana, Susi Susi, Usep Syaipudin
      Pages: 1057 - 1068
      Abstract: The purpose of this study is to determine whether the influence of undervaluation and free cash flow has an influence on the stock repurchase policy. This study uses companies that carry out stock buybacks from 2012-2020 listed on the Indonesia Stock Exchange as the population in this study. The method of determining the sample using purposive sampling technique. The number of research samples is 55 companies that repurchase shares with an 8-year observation period, resulting in 83 observational data. The hypothesis in this study was tested using multiple linear regression analysis techniques. The results of the analysis show that the undervaluation proxied by the Market to Book Ratio has a positive effect on the stock buyback policy. Meanwhile, free cash flow has a negative effect on the stock repurchase policy. Keywords: Stock Buyback; Undervaluation; Free Cash Flow.
      PubDate: 2022-04-05
      Issue No: Vol. 32, No. 4 (2022)
       
  • Reaksi Pasar Terhadap Penerapan Kebijakan Pembatasan Sosial Berskala Besar
           Tahap I Perusahaan Sektor Kesehatan BEI

    • Authors: Ida Ayu Surya Maharani, I Made Pande Dwiana Putra
      Pages: 1069 - 1084
      Abstract: This study aims to prove the information content of the implementation of the Phase I PSBB policy in Indonesia, which caused a market reaction as indicated by the abnormal return in the health sector on the Indonesia Stock Exchange. The observation period is carried out for 11 working days on the Indonesia Stock Exchange. This research is a type of event study research which is used to measure market efficiency and the impact of an event. The method of determining the sample in this research is non-probability sampling method and the sampling technique is using purposive sampling technique with a total sample of 17 companies. The results of the one sample t-Test test showed that the market had a significant positive reaction to the event that the implementation of the PSBB policy phase I on health sector companies on the Indonesia Stock Exchange was rejected, which means the market did not react to the event. Keywords: PSBB; Market Reaction; Event Study; Abnormal Return.
      PubDate: 2022-04-20
      Issue No: Vol. 32, No. 4 (2022)
       
  • Motivasi, Biaya, Dan Lama Pendidikan dan Minat Mahasiswa Akuntansi Untuk
           Melanjutkan Pendidikan Magister Akuntansi

    • Authors: Gede Eka Prasetya Putra Suriastra, I Nyoman Wijana Asmara Putra
      Pages: 1085 - 1098
      Abstract: The purpose of the study was to determine the effect of motivation, education costs, and length of education on the interest of accounting students to continue their Masters in Accounting Education during the covid-19 pandemic. The research was conducted at the Faculty of Economics and Business, Udayana University. The total population is 535 students and the number of samples is 85, with non-probability sampling method using purposive sampling technique. Data was collected by means of a questionnaire. The data collected were analyzed using multiple linear regression analysis techniques. The results showed that quality, career, and economic motivation had a positive effect, while the cost of education and length of education had a negative effect on the interest of accounting students to continue their Master of Accounting Education during the COVID-19 pandemic. Keywords: Motivation; Education Cost; Length of Education; Interest in Continuing Master in Accounting.
      PubDate: 2022-04-19
      Issue No: Vol. 32, No. 4 (2022)
       
  • Budaya Suku Sasak Memoderasi Gaya Kepemimpinan, Independensi, Pemahaman
           Good Governance Pada Kinerja Auditor

    • Authors: Endar Pituringsih, Prayitno Basuki, Akram Akram
      Pages: 1099 - 1116
      Abstract: This study aims to examine the influence of lokal culture of Sasak auditors as a moderating influence of leadership style, independence and understanding of good governance on the performance of internal auditors. The study population was all auditors who carried out inspections at the Inspectorate of the entire island of Lombok, as many as 215 people. The sampling technique used was purposive sampling. From these criteria, a research sample of 129 auditors was obtained. The analytical tool used in the research is Moderated Regression Analysis (MRA) with SPSS 17. The research proves that leadership style, independence and understanding of good governance affect the performance of internal auditors. Another finding is that the understanding of good governance has a significant effect on the performance of internal auditors with the lokal culture of the Sasak tribe as a moderating variable. This is because a good understanding of good governance will improve the performance of auditors so that organizational goals can be achieved. Keywords: Local Sasak Culture; Leadership Style; Independence; Understanding of Good Governance; Performance of the Inspectorate Auditor.
      PubDate: 2022-01-31
      Issue No: Vol. 32, No. 4 (2022)
       
 
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