Pengaruh Kode Etik Profesi, Love Of Money, Religiusitas Terhadap Persepsi Etis Mahasiswa Dengan Gender Sebagai Pemoderasi

This research aims to empirically test the influence of professional codes of ethics, love of money, religiosity on students' ethical perceptions with gender as a moderator. The population in this research is all active students of the 2019 accounting study program at Udayana University. The sampling method used in this research is the saturated sampling technique (census) found in NonProbability Sampling. The respondents in this research were 54 active students of the 2019 accounting study program. Data was collected through questionnaires distributed directly to respondents. The data analysis technique used to test the hypothesis in the research is moderated regression analysis (MRA). Moderated regression analysis is a regression analysis that involves moderating variables in building a relationship model. The results of data analysis show that the professional code of ethics and religiosity have a positive effect on students' ethical perceptions, whereas in the research results the love of money variable has a negative effect on students' ethical perceptions, then the gender variable is unable to moderate the relationship between the professional code of ethics, love of money, and religiosity. Accounting students' ethical perceptions. Keywords : Professional Code Of Ethics, Love Of Money, Religiosity, Ethical Perception, Gender

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 KEMUDAHAN PENGGUNAAN, PERSEPSI KEGUNAAN, DAN COMPUTER SELF EFFICACY PADA MINAT PENGGUNAAN E-SPT

The purpose of this study was to test the effect of ease of use, perceived usefulness, and computer self efficacy in interest in the use of e-SPT. The population in this study is the taxpayer effectively on KPP Pratama Badung Utara with total 3076 Taxpayer. Based on the population, the sample in this study is 97 Taxpayers are calculated using the formula Slovin. The data collection technique used was accidental sampling in accordance with the criteria of sampling. Data analysis technique used is multiple linear regression. The result shows that the ease of use positively influence the interest of e-SPT usage, perception of usefulness positively influence the interest of e-SPT usage, and computer self efficacy positively influence the interest of e-SPT usage

The Effect of Attitude Toward the Behavior, Subjective Norm and Perceived Behavioral Control on Whistleblowing Intention

The purpose of this study is to examine the influencing factors of whistleblowing intention among Government Internal Control Staffs in Inspektorat Provinsi Bali, by using three factors that affect intention based on theory planned of behavior such as attitude toward the behavior, subjective norm and perceived behavioral control. The population of this study are The Government Internal Control Staffs in Inspektorat Provinsi Bali, which using purposive sampling method to specify the sample. Total 57 questionnaires distributed to Inspektorat Provinsi Bali, 54 questionnaires were back and 49 questionnaires were filled out completely by respondent, that used as the sample for this research. The questionnaires distributed directly to Inspektorat Provinsi Bali’s Office. The data were analyzed by using multiple linear regressions. The analysis shows that subjective norm and perceived behavioral control have positive effect on whistleblowing intention among Government Internal Control Staffs. While no effect on the attitude toward the behavior to whistleblowing intention among Government Internal Control Staffs. Keywords: Theory Planned Of Behavior, Whisteblowin

The Effect of Sustainability Report on Financial Performance with Good Corporate Governance Quality as a Moderating Variable

Financial performance is an important issue for company. Currently, one of method that can be used to improve financial performance is disclose sustainability report. Sustainability report is a report containing non-financial information that consists economic, social and environment performance. Sustainable companies is a company that not only pay attention to the benefits, but also aware about environment and social around their company. To create effective and efficient sustainability report, require a good corporate governance. This study analyzes the effect of sustainability report on financial performance by observe at each aspect of the sustainability report and to analyze how good corporate governance quality can moderate that effect. This study use financial company who publish sustainability report on 2013-2016 and participated  in Corporate Governance Perception Index (CGPI) as a sample. The method used to analyse the effect between variables is Moderated Regression Analysis. The results of this study indicate that social and environment performance disclosure has positif significant effect on financial performance, but economic performance disclosure has negative significant effect on financial performance. Good corporate governance quality weakens the effect of economic and environment performance disclosure on financial performance. But good corporate governance quality is not able to moderate the effect of social performance disclosure on financial performance

STRUKTUR GOOD CORPORATE GOVERNANCE SEBAGAI PEMODERASI PENGARUH ASIMETRI INFORMASI PADA MANAJEMEN LABA

The study examined the structure of Good Corporate Governance as a moderating influence on earnings management information asymmetry. The purpose of this study to determine (1) the effect on earnings management information asymmetry, (2) the interaction effect of good corporate governance structure on earnings management. The population of this research is manufacturing companies listed in Indonesia Stock Exchange (BEI) in the period 2010-2015. The number of samples of this research are 22 companies with 132 the data of observation. The samples in this study using non-probability method with purposive sampling technique by using specific criteria for the selection of the sample. Data were analyzed using Moderated Regression Analysis (MRA). The results showed that the information asymmetry effect on earnings management. In addition the results of this study also shows that institutional ownership of good corporate governance structure able to moderate influence on earnings management information asymmetry, while other proxy includes independent directors, board size, the audit committee was not able to moderate the influence of asymmetry of information on earnings management

Fiscal Decentralization, Internal Control System, Accountability of Local Government and Audit Opinion

The aim of this research is to examine the influence of fiscal decentralization and internal control system on the accountability of local government financial reporting with audit opinion in the previous year as the moderator variable. The research result shows that fiscal decentralization, which utilize the regional independency level and level of dependency towards the central government as proxy, does not influence the accountability of local government’s financial reporting. Meanwhile, internal control system, which utilizes the weakness of internal control system as proxy, has a negative effect on the accountability of local government financial reporting. The interaction test shows that audit opinion in the previous year is not able to strengthen the influence of the region’s level of independence, is unable to weaken the influence of the region’s level of dependence andis able to weaken the influence of internal control system on the accountability of local government financial reporting. Keywords:  Fiscal decentralization; internal control system; previous year audit opinion; and accountability of financial reportin