The influence of apparatus competence, leadership style, tri hita karana culture and society participation on the effectiveness of village fund management

This study aims to determine the effect of the apparatus competence, leadership style, Tri Hita Karana culture and society participation on the effectiveness of village fund management. The sample of this study were taken from 100 villages in Tabanan Regency with the number of respondents as many as 300 respondents.   The method for determining the sample were the proportionate stratified random sampling and data collection using a questionnaire. Data were analyzed using multiple linear regression analysis. This study shows that the apparatus competence, leadership style, and society participation have a positive effect on the effectiveness of village fund management. Meanwhile the Tri Hita Karana culture not significantly affect the effectiveness of village fund management. This indicate that the better the apparatus competence, leadership style, and society participation, the better the effectiveness of village fund management.

Pengaruh Pertimbangan Pasar Kerja, Kecerdasan Adversitas, Efikasi Diri, dan Nilai Sosial terhadap Minat Menjadi Akuntan Publik

The study aims to identify the influence of job market considerations, adversity intelligence, self-efficacy, and social values ​​on interest in becoming a public accountant. The research population was 226 accredited undergraduate accounting students at state universities in Bali, class of 2020. Data was collected through a survey using probability sampling and simple random sampling techniques with a partial least square-based structural equation modeling (SEM-PLS) approach. The results show the job market considerations, adversity intelligence, self-efficacy, and social values ​​have a significant positive effect on interest in becoming a public accountant. The higher the independent variables, the interest in becoming a public accountant will increase

Effect of task complexity and time pressure on auditor performance with compensation and organizational citizenship behavior (OCB) as moderation

This study aims to examine the effect of task complexity and time pressure on auditor performance at the Public Accounting Firm (KAP) in Bali Province with compensation and organizational citizenship behavior (OCB) as moderating. The population in this study were all KAP auditors in Bali Province registered in the Directory published by the Indonesian Institute of Certified Public Accountants (IAPI) in 2017. The sampling technique used was purposive sampling. The criteria are: the auditor works in a KAP throughout the Province of Bali who is still actively operating and has a minimum work period or audit experience of 1 year. 61 questionnaire data were processed. The results of this study found that: task complexity has a negative effect on auditor performance, time pressure has a negative effect on auditor performance. The results also show that compensation is not able to moderate the influence of task complexity and time pressure on auditor performance. Organizational citizenship behavior (OCB) is not able to moderate the influence of task complexity on auditor performance but is able to moderate the influence of time pressure on auditor performance

The Influence of Asimetry Information, Budget Emphasis, Self Esteem on Budgetary Slack with Unbelievable Career as Moderate

This study aims to obtain empirical evidence of career uncertainty as a moderator of the relationship between information asymmetry, budget emphasis, self esteem with budget slack on OPD in Gianyar regency with the number of 40 agencies, the sample used for 67 respondents. The research was conducted in Gianyar with survey method using questionnaire. The results show that career uncertainty weakens the positive relationship between information asymmetry and budget slack. The career uncertainty weakens the positive relationship between budget emphasis and budget slack. The career uncertainty strengthens the negative relationship between self esteem and budgetary slack. Keywords: Asymmetric information, Budget Emphasis, Self Esteem, Unbelievable Career, Budget Slac

Pengaruh Good Corporate Governance, Financial Distress, dan Return On Equity Pada Voluntary Auditor Switching

Isu pergantian auditor menjadi sangat penting untuk agent maupun principal karena berkaitan dengan konflik agensi. Penelitian ini bertujuan untuk mengetahui pengaruh good corporate governance, financial distress, dan return on equity pada voluntary auditor switching. Penarikan sampel dilakukan dengan metode non probability sampling pada perusahaan sektor pertambangan yang terdaftar di BEI dan mengikuti penilaian CGPI dari tahun 2008-2015. Diperoleh sampel sebanyak 6 perusahaan dengan total 32 pengamatan. Teknik analisis data yang digunakan adalah regresi logistik. Hasil uji statistik menunjukan good corporate governance, financial distress, dan return on equity tidak berpengaruh secara signifikan pada voluntary auditor switching. Kata kunci: GCG, DER, ROE, Auditor Switchin