Stasioneritas dan Kointegrasi Nilai Pasar, Nilai Buku dan Residual Income untuk Menentukan Nilai Perusahaan: Pengujian Model Ohlson (1995)

This paper investigates the time-series properties of the Ohlson (1995) model and examines their implications for empirical studies thet use time-series data. Time-series properties that examined is stationarity and cointegration. Based on a sample of 16 firms with complete quarterly data from 1990 to 2001, we show that alternative hypothesis that market value, book value and residual income are stationarity most of the sample firms. More importantly, book value and residual income cointegrate market value for 69 percent of sample firms

Pengaruh Partisipasi Penyusunan Anggaran pada Kinerja Manajerial dengan Locus Of Control dan Komitmen Organisasional sebagai Variabel Pemoderasi

Tujuan dari penelitian ini adalah membuktikan secara empiris Pengaruh Partisipasi Penyusunan Anggaran pada Kinerja Manajerial Dengan Locus of Control dan Komitmen Organisasional Sebagai Variabel Pemoderasi pada Rumah Sakit Pemerintah di Provinsi Bali. Metode penentuan sampel yang digunakan dalam penelitian ini adalah porpusive sampling dengan sampel sebanyak 97 orang. Teknik analisis yang digunakan adalah regresi nilai selisih mutlak (absolut residual). Hasil penelitian ini menunjukkan bahwa internal locus of control dan komitmen organisasional berpengaruh positif terhadap hubungan antara partisipasi penyusunan anggaran dengan kinerja manajerial. External locus of control tidak mampu memoderasi hubungan antara partisipasi penyusunan anggaran dengan kinerja manajerial. Kata kunci: partisipasi penyusunan anggaran, internal locus of control, external locus of control, komitmen organisasional dan kinerja manajeria

Analisis Kinerja Internal, Balance Scorecard Dan Pengembangan Keuangan Mikro Berkelanjutan (Studi Pada Lembaga Perkreditan Desa Di Provinsi Bali)

Starting in 1984 Bali\u27s village micro financial institutions, which are called Lembaga Perkreditan Desa(LPD), were set up at the level of the customary village. These villages own, finance and govern the LPDs asan integral part of Balinese culture. The final say in every matter lies with the assembly of indigenousresidents (“krama”), the ultimate authority in every village. This research is aimed to analyze the relationshipbetween LPD and contribution of LPD in order to reduce % percentace of population below the poverty line(%PBL). The independent variable Return on Asset (ROA) has contribution to reduce PBL. ROA is internalperformance of LPD. Additonal analysis is conducted by field experiment to explore improvement internalperformance of LPD with Balance Scorecard. Balance Scorecard is not only measurement tools but strategictools in order to reduce %PBL

Membangun Strategi Operasi melalui Budaya Organisasi Berbasis Tri Hita Karana untuk Mencapai Keunggulan Bersaing Berkelanjutan: Kasus pada Lembaga Perkreditan Desa di Kabupaten Buleleng

In general, the agricultural sector is still the main economic activity of the rural communities in Bali. Agribusiness systems in Bali are required to have high competitiveness in an era of economic modern. LPD as supporting institutions in the field of agribusiness in rural areas also face a high level of competition. organizational culture THK-based and operation strategy LPD in Buleleng is a unique resource for creating a sustainable competitive advantage. The purpose of this study was to determine the influence of organizational culture and operating strategies for sustainable competitive advantage LPD Buleleng regency. The number of LPD in Buleleng is 126 LPD spread across nine districts. Then the number of samples and the respondents are 45 people chairman of 45 LPD. Methods of data analysis using SEM-based General Structured Component Analysis (GSCA). Organization culture-based Tri Hita Karana positive effect on the operating strategy of LPD in Buleleng. Organization culture-based Tri Hita Karana and operating strategy positive effect on the sustainable competitive advantage LPD in Buleleng. This shows that organizational culture based Tri Hita Karana and operating strategy is a source of sustainable competitive advantage LPD in Buleleng. Management need to develop a linking strategy LPD operation between systems and procedures with awig-awig. Awig-awig containing values of Tri Hita Karana, should be retained as the basis LPD operations. This may be the uniqueness of LPD in Buleleng, which is not owned by other financial institution

Keadilan Distributif dan Komitmen Organisasional sebagai Pemoderasi Pengaruh Partisipasi Penganggaran pada Senjangan Anggaran

Budget used by local government of Denpasar as an instrument of accountability in the area of ??financial management systems as well as basic public services. This research was conducted in the regional work units (SKPD) in Denpasar. This study aimed to examine the effect of budgetary participation on budgetary slack with distributive justice and organizational commitment as moderating. Methods of data collection in this study using survey method with a questionnaire measuring instrument. The number of samples in this study was 269 echelons of all SKPD in Denpasar chosen by purposive sampling technique. The analysis technique used is Moderated Regression Analysis (MRA). The results showed that the budgeting participation give positive influence on budgetary slack. Distributive justice able to weaken the effect of budgetary participation on budgetary slack. . Organizational commitment is also able to weaken the effect of budgetary participation on budgetary slack

Pengaruh Pengalaman dan Proses Reviu pada Pertimbangan Auditor dalam Menilai Penyajian Laporan Keuangan Pemerintah (Studi pada Inspektorat Daerah di Provinsi Bali)

This study aims to obtain an empirical evidence of the influence of auditor experience and review on auditors judgement in assessing the financial statement of local government. This has been an important issue because the role of local insprectorat auditor has not been effective in performing the review tasks. Using the field experiment with factorial design 2 x 2, this study examined 90 local insprectorat auditors in Bali Province. The collected data were analized using ANOVA to know the difference effect of experience and review and their interactions on auditors judgement. This study shows some empirical findings. Firstly, the experienced auditors can make better judgements. Secondly, auditors who doing the review can increase the quality of their judgements. Thirdly, the difference level of experience and the difference treatment in doing the review process affect the auditors judgments. However, there is no interaction effect between experience and review on auditors judgments

Pengaruh Pengalaman, Komitmen dan Orientasi Etika pada Sensitivitas Etika Auditor

Ethical sensitivity is very important and capabilities needed by the auditors in performing their duties. The purpose of this study was to determine the effect of experience, professional commitment, organizational commitment, idealism, and relativism on ethical sensitivity auditor Public Accountant Office in Bali. Experience is measured by position, long work, improving skills and training ( Gusnardi, 2003). Commitment can be divided into professional and organizational commitment (Bline et al, 1991). Ethical orientation shaped by idealism and relativism (Forsyth, 1980). The study was conducted in 2013. The data was collected using a questionnaire. The number of samples in this study were 60 auditors and selected by purposive sampling method, which has a minimum of 1 year of audit experience. The analysis technique used is multiple linear regression. The research instrument has passed the test of validity and reliability. Regression models also have passed the test of classical assumptions. Statistical analysis showed that the variables of experience, professional commitment, organizational commitment, idealism, and relativism effect on ethical sensitivity. Adjusted R Square value of 0.820 indicates that the variation in changes in ethical sensitivity auditor Public Accountant Office in Bali is determined by experience, professional commitment, organizational commitment, idealism, and relativism by 82 percent, while the remaining 18 percent is determined by other factors. Keywords: Sensitivity ethics, experience, commitment, Orientation Ethics, and Public Accounting Firm in Bal

Effect of Tax Knowledge, Service Quality, Tax Examination, and Technology of Compliance Regional Tax Mandatory

This study aims to determine the effect of tax knowledge, service quality, tax examination, and technology on local taxpayer compliance. This study uses primary data that is based on respondents' answers to questionnaires distributed to 90 registered taxpayers at the Badung Regency Revenue Agency. The technique of determining the sample using purposive sampling. The population uses all hotel taxpayers, restaurants and entertainment taxpayers who have used online-based monitoring systems as many as 904 taxpayers and based on the criteria determined the number of samples is 90 taxpayers. Data analysis techniques were performed using multiple linear regression analysis techniques. The analysis shows that tax knowledge has a positive effect on compliance with local taxpayers. Quality of service has a positive effect on local taxpayer compliance. Tax examination has a positive effect on local taxpayer compliance. Technology has a positive effect on local taxpayer compliance

Case-based Accounting Learning Strategies

This study aims to obtain empirical evidence of differences in student learning outcomes. They apply case-based learning with students who do not apply case-based learning. The research method used was an experiment with true experimental design research design, pre-test post-test control group. Two groups were observed, namely the control group and the treatment group. Case-based learning for financial accounting courses is applied to accounting students in the accounting study program at the Faculty of Economics, Warmadewa University semester 2018/2019. The sample was obtained by convenience sampling method. The data analysis technique used was the independent sample t-test. The results showed the case-based learning strategy in financial accounting courses was effective in increasing student's understanding of the teaching and learning process. The student's perceptions of case-based learning strategies in financial accounting courses indicate most students perceive case-based learning strategies enhance learning and the level of effective acceptance from classes applying the case method