Pengaruh Pendidikan pada Kinerja Bendahara dengan Pelatihan dan Motivasi sebagai Pemoderasi

Financial management in SKPD can not be separated with the function of treasurers, particulary in the preparation of financial account. This research porpused to obtained the effect on the performance of education towards the treasurers performance,and to compatence training and motivation in moderating the influence of education on treasurers performance. The samples was determined by purposive sampling and it was obtained of 51 respondent. The data was analyzed by utilizing Moderation Regression Analysis. This study indicated that the performance of treasurers is effected by education and the effect of education towards the treasurers performance are able to moderated education on the performance of treasurer

Pengaruh Karakteristik Perusahaan Dalam Memoderasi Hubungan Antara Pengungkapan Corporate Social Responsibility Dan Persepsi Investor

Perusahaan semakin menyadari bahwa keberlangsungan hidupnya tergantung pada hubungan Perusahaan dengan masyarakat dan lingkungan tempat Perusahaan beroperasi. Pengungkapan corporate social responsibility (CSR) merupakan tindakan yang dilakukan oleh suatu Perusahaan untuk mengintegrasikan aspek sosial dan lingkungan ke dalam operasi bisnis secara berkelanjutan guna menyeimbangkan kepentingan dan kesejahteraan stakeholders. Penelitian ini menguji apakah karakteristik Perusahaan memoderasi pengaruh pengungkapan CSR, pada persepsi investor di Bursa Efek Indonesia dari tahun 2011 sampai dengan 2012. Metode pemilihan sampel menggunakan purposive sampling pada Perusahaan yang terdaftar dalam Indeks Kompas 100 dengan 169 pengamatan. Data dianalisis dengan menggunakan moderated regression analysis. Model regresi telah lulus uji asumsi klasik. Hasil penelitian menunjukan bahwa karakteristik Perusahaan memoderasi hubungan antara pengungkapan CSR dan persepsi investor

Style of Leadership and Organizational Culture as Moderator of Influence of Competence and Internal Control System Towards Report Quality

The study was intended to obtain an empirical evidence of competence influence of Human Resources and Internal Control System on quality of Local Government Financial Statements (LKPD) with leadership style and organizational culture as moderating variables. There was 39 local structure organization in Denpasar city became a research population. Data were collected through survey method and questionnaire technique. The sample was taken using the non-probability method and purposive sampling technique. There were 152 respondents. Data analysis is used Moderated Regression Analysis (MRA).The result was obtained that the leadership style weakens the influence of human resource competence on LKPD quality in Denpasar. Organizational culture strengthens the influence of human resources competencies in LKPD Denpasar. The leadership style did not moderate the influence of Internal Control System on LKPD quality in Denpasar. Organizational culture strengthens the influence of internal control system on quality in LKPD Denpasar

Pengaruh Struktur Corporate Governance Pada Yield to Maturity Obligasi Melalui Peringkat Obligasi

This study aims to examine the effect of Corporate Governance (CG) structure on bond Yield To Maturity (YTM) using bond rating as the intervening variable. The population of this research covered all corporate bonds that listed in Indonesia Stock Exchange in 2013 to 2015. The sampling technique is purposive sampling method. Data analysis techniques used in this study is the path analysis. This research proves that institutional ownership, board size, audit committee, and bond rating negatively affects bond YTM. Managerial ownership positively affects bond YTM. Institutional ownership, board size, and audit committee positively affects bond rating. Managerial ownership negatively affects bond ratings. Bond rating shown mediated the association of institutional ownership on bond YTM, the association of board size on bond YTM, and the association of the audit committee on bond YTM. However, bond rating can not mediate the effect of managerial ownership on bond YTM.   Keywords: corporate governance structure, bond yield to maturity, bond ratin

Pengaruh Diversitas Pengurus pada Luas Pengungkapan Corporate Social Responsibility Perusahaan Sektor Keuangan

This study aimed to determine the effect of board diversity consisting of gender diversity, nationality diversity, educational diversity and proportion of outsider directors in broad disclosure of Corporate Social Responsibility (CSR). Results of previous studies show that the gender diversity, nationality diversity, educational diversity and proportion of outsider directors related to disclosure (Permatasari, 2009; Nalikha 2009; Rovers, 2010; Yuniasih et al, 2011). Used an external secondary data in the form of financial statements and annual reports financial sector companies listed in Indonesia Stock Exchange in 2008 -2012. The selection of the sample was based on the purposive sampling method and acquired 52 companies as samples with the number of observations as much as 204. The data analysis technique used is multiple linear regression analysis. The results are variable gender diversity, diversity of nationality, educational diversity and proportion of outsider directors have a positive effect on the CSR disclosure

Pengaruh Unsur-unsur Kepuasan Pengguna pada Efisiensi dan Efektivitas Kerja Pengguna Aplikasi Sistem Akuntansi Instansi di Satuan Kerja Pendidikan Tinggi di Provinsi Bali

The aim of this research is to evaluate the effect of user sastisfaction on work efficiency and effectiveness of the users of accounting system application at higher education institution in the Province of Bali. User satisfaction is measured by function completeness, stability, simple of use, innovation, safety, and flexibility. The research uses 45 respondents who are accounting system operators in 7 higher education officer in the Province of Bali. Multiple regresion analysis showes that user satisfaction factors affect efficiency and effectiveness of accounting application systems. However, based on t test result, efficiency is affected by function completeness and flexibility only, while effectiveness is affected by safety variable only. Keywords: application system, user satisfaction, efficiency, effectivenes

Pengaruh Pengalaman, Orientasi Etika, Komitmen dan Budaya Etis Organisasi pada Sensitivitas Etika Auditor Badan Pengawasan Keuangan dan Pembangunan Perwakilan Provinsi Bali

This research examines the influence of experience, ethical oriented, commitment and ethical culture organization towards sensitivity of an auditor of the finance and development supervisor agency (BPKP),Bali representative. Number of respondents taken in this research were 60 respondents. Data was obtained through questionnaire by distributing it to the auditors of the finance and development supervisor agency (BPKP). Multiple linear regression analysis was used within this research.This research indicates that auditors experiences have no significant effects on their sensitivity. Idealism has positive impacts on the sensitivity of an auditor, whereas relativism has negative impacts on the sensitivity of an auditor in the finance and development supervisor agency (BPKP). Professional commitment has positive impacts on the sensitivity of an auditor. Organizational commitment also has positive impacts on the sensitivity of an auditor of the finance and development supervisor agency (BPKP). Ethical Culture of organizations do have a positive influence to the sensitivity of an auditor of the finance and development supervisor agency (BPKP)

Pengaruh Kompetensi pada Akuntabilitas Kinerja Instansi Pemerintah dengan Komitmen Organisasi sebagai Variabel Moderasi

This research was conducted to examine the performance accountability of government, specifically the government institution of Tabanan regency. The aims of this research are to find out the influence of competency to the performance accountability of government institution and to determine the influence of organizational commitment in strengthening the effects of competency into the performance accountability of government institution. Sampling technique used is saturation sampling. The respondents as many as 41 people. Secondary data used was obtained from the score of the performance accountability evaluation report of Tabanan regencys government institution in 2013, while the primary data was obtained through questionnaire. The analyzing technique used is Moderated Regression Analysis. Result of the study indicates that competency positive affects on the performance accountability of government institution while organizational commitment strengthening the influence of competency to the performance accountability of the government institution