KUALITAS LAPORAN KEUANGAN DAN PENGENDALIAN INTERNAL, TERHADAP EFISIENSI INVESTASI

This study aims to analyze the relationship between the quality of financial statements and over/ under-investment and the influence of the quality of financial statements on over/under-investment with the disclosure of the level of internal control in listed and non-listed state-owned companies in Indonesia. The research sample was listed and non-listed BUMN in Indonesia with 208 firms-years during 2011-2016 with linear regression analysis using the SPSS program. The regression test results show that there is support for the hypothesis of this study, namely that the quality of financial statements negatively affects over/under-investment and the effect of the quality of financial statements on over/under-investment is stronger in SOEs that disclose their internal controls. To strengthen the results of the research, additional testing was conducted to analyze the differences between listed SOEs and non-listed SOEs. The results show that listed SOEs have more explanatory power on the effect of the quality of financial statements on over/under-investment than non-listed SOEs. That is because listed SOEs must also follow capital market regulations (Indonesia Stock Exchange) and market mechanisms that relate to investors and other external parties who have an interest in the operation (performance) of these SOEs

The effect of corporate social responsibility disclosure and corporate governance on aggressive tax action

This study aims to analyze the effect of corporate social responsibility disclosure and corporate governance on aggressive tax action. This study analyzes corporate social responsibility disclosure based on Global Reporting Initiative (GRI), corporate governance analysis using ASEAN Corporate Governance Scorecard and measurement of aggressive tax action by using abnormal book tax difference (ABTD). It was conducted using secondary data in the form of annual reports and financial statements of companies listed on the Indonesia Stock Exchange in 2012- 2014. Sampling was done by purposive sampling, with nonprobability method. The sample was determined based on companies disclosing corporate social responsibility in accordance with content analysis on GRI4. The data were analyzed using regression analysis for testing the research model. It shows that the disclosure of corporate social responsibility negatively affects aggressive tax action. It also shows that corporate governance through corporate boards can reduce aggressive tax action, while the audit committee and internal audit have small effect on the tendency of aggressive tax action. This means the government can strengthen and enforce policies related to social responsibility and corporate governance to prevent tax aggressive behavior by companies

Culture of Tri Hita Karana as Moderating Effect of Locus of Control on the Performance of Internal Auditor (Studies in the Office of the Provincial Inspectorate in Bali)

This study aimed to examine the effect of Locus of Control affects the performance of the internal auditors and the Tri Hita Karana culture as a moderating variable on the influence of locus of control on the performance of the internal auditor in the Office of the Provincial Inspectorate in Bali. The study population is the entire internal auditors on five (5) Office of the Inspector in Bali (Klungkung, Karangasem, Gianyar, Bangli and Buleleng). Sample technique used was purposive sampling with certain criteria, namely the internal auditor's work a minimum of one year. The research design used in this study is a survey method by distributing questionnaires. Data were analyzed using multiple linear regression and moderated regression analysis. The results showed that locus of control affects the performance of the internal auditors, whereas locus of control moderated the Tri Hita Karana culture affect the performance of the internal auditor in the Office of the Provincial Inspectorate in Bali Keywords: Locus of Control, Culture of Tri Hita Karana, Internal audito

Toga Poni: Manfaat dan Prospek bagi Kelompok Wanita Tani Lebah Sari

TOGA PONI: BENEFITS AND PROSPECTS FOR THE BEEHIVE SARI WOMEN FARMER GROUP. To achieve conditions for people who live healthy and prosperous, especially those who do not have large areas of land, hydroponics as a simple technology in farming is the right choice. This effort is the focus of community service activities in the Lebah Sari Women Farmers Group (KWT), Jembong Hamlet, Ambengan Village. Several activities are needed that can support the KWT program in accordance with conditions in the field that have a positive impact that focuses on the lack of understanding of family medicinal plants (TOGA) and planting procedures / hydroponic system techniques as a new flagship program, knowledge of utilization and processing of TOGA for resilience family health and increase the resilience of the KWT economy. Through socialization, counseling and assistance, efforts to provide an understanding of TOGA, hydroponic systems and the prospects for TOGA processing business are important factors for KWT to choose TOGA as a new agricultural activity that supports KWT and a strategic step in facing the current Covid-19 pandemic situation

PENGGUNAAN E-MONEY TERHADAP PERILAKU KONSUMTIF MAHASISWA YANG DIMEDIASI KONTROL DIRI

This study aims to analyze the effect of e-money on the consumptive behavior of undergraduate accounting students in Bali Province which is mediated by self-control. This study uses a quantitative research design with an ex post facto approach and path analysis techniques. The data of this research were collected by distributing questionnaires openly using google form media to all universities in Bali. The study population was S1 Accounting students at all universities in Bali Province. The sample was selected using purposive random sampling technique. The total sample of the study was 354 people. The results showed that e-money and self-control had a direct effect on consumptive behavior. In addition, the results of the study also showed that self-control was able to mediate the relationship between e-money and consumptive behavior. This shows that it is important to improve self-control to form good financial behavior among accounting students

Pengaruh Misfit Ketidakpastian Bisnis yang Dipersepsikan dengan Levers of Control Terhadap Kinerja Perusahaan

ABSTRAKPenelitian ini bertujuan untuk memberikan bukti empiris tentang pengaruh misfit ketidakpastian bisnis yang dipersepsikan dengan sistem pengendalian manajemen (levers of control) terhadap kinerja keuangan dan kinerja non-keuangan hotel di Bali. Sampel penelitian adalah hotel klasifikasi bintang 1 sampai 5. Responden adalah manajer yang ditentukan melalui purposive sampling. 181 manajer berpartisipasi dengan mengembalikan kuesioner. Pengujian hipotesis penelitian menggunakan analisis regresi misfit residual dengan program SPSS. Hasil penelitian menunjukkan bahwa pengaruh misfit ketidakpastian bisnis yang dipersepsikan dengan sistem pengendalian manajemen memiliki pengaruh negatif terhadap kinerja keuangan dan kinerja non-keuangan. Analisis sensitivitas menggunakan pengukuran lain sistem pengendalian manajemen konsisten dengan hasil utama.ABSTRACTThis study aims to provide empirical evidence about the effect of misfit business uncertainty perceived by management control systems (levers of control) has a negative influence on financial performance and non-financial performance of hotels in Bali. The research sample is a 1 to 5 star classification hotel. Respondents are managers who are determined through purposive sampling. 181 managers participated by returning the questionnaire. Testing the research hypothesis using regression analysis of residual misfit with the SPSS program. The results showed that the effect of business uncertainty misfit perceived by management control systems had a negative influence on financial performance and non-financial performance. Sensitivity analysis uses other measurement management control systems consistent with the main results

Tax Comprehension and Ethics Education Integration in Improving Tax Compliance Among Accounting Students: An Experimental Study

Tax education, especially at college level, has so far focused on academic aspects and tends to ignore ethical aspects. So far, ethics education has shown its role in increasing individual moral sensitivity. Given the importance of ethics education, an integration of ethics is needed in tax education, so that it is expected to help in shaping tax-compliant behavior among students. Based on these issues, this study aims to examine the combined effect of tax ethics education and tax comprehension on tax compliance. This research was conducted on 81 undergraduate accounting students with an experimental method. Based on the analysis using ANOVA, this study found that the integration of ethics in tax education can improve tax compliance, especially for students who have low tax comprehension. The results of this study indicate the importance of ethics integration in tax education, especially at the university level. Therefore, the results of this study are expected to be a consideration for universities to integrate ethical aspects of tax education, thus helping in the process of forming student moral awareness as taxpayers in the future

BUDAYA TRI HITA KARANA SEBAGAI PEMODERASI PENGARUH KOMPLEKSITAS TUGAS TERHADAP KINERJA INTERNAL AUDITOR (Studi Pada Kantor Inspektorat di Provinsi Bali)

Penelitian ini bertujuan untuk menguji pengaruh kompleksitas tugas terhadap kinerja internal auditor  dengan budaya Tri Hita Karana sebagai  variabel moderating  di Kantor Inspektorat di Provinsi Bali. Populasi penelitian adalah seluruh auditor di 6 (enam) Kantor Inspektorat di Bali (Klungkung, Karangasem, Gianyar, Bangli, Buleleng dan Badung). Teknik sampling yang digunakan purposive sampling dengan kriteria tertentu, yaitu kerja internal auditor minimal 1 tahun. Desain penelitian yang digunakan dalam penelitian ini adalah metode survei dengan menyebarkan kuesioner. Analisis data menggunakan regresi linier berganda dan moderated regression analysis. Hasil analisis data menunjukkan bahwa terdapat pengaruh kompleksitas tugas terhadap kinerja internal auditor dan moderasi tri hita karana pada kompleksitas tugas berpengaruh terhadap kinerja internal auditor pada Kantor Inspektorat di Provinsi Bali This study aimed to examine the effect of task complexity on the performance of the internal auditor with Tri Hita Karana culture as a moderating variable in the Office of the Inspectorate in Bali Province. The study population was all auditors in 6 (six) Office Inspectorate in Bali (Klungkung, Karangasem, Gianyar, Bangli, Buleleng and Badung). The sampling technique used purposive sampling to certain criteria, namely the internal auditor's work a minimum of 1 year. The research design used in this study is a survey method by distributing questionnaires. Analysis of data using multiple linear regression and moderated regression analysis. The results of the data analysis showed that there are significant task complexity on the performance of the internal auditors and the moderation of Tri Hita Karana on the complexity of the task affect the performance of the internal auditor in the Office of the Inspectorate in Bali Province</p

KUALITAS LAPORAN KEUANGAN DAN PENGENDALIAN INTERNAL, TERHADAP EFISIENSI INVESTASI

This study aims to analyze the relationship between the quality of financial statements and over/ under-investment and the influence of the quality of financial statements on over/under-investment with the disclosure of the level of internal control in listed and non-listed state-owned companies in Indonesia. The research sample was listed and non-listed BUMN in Indonesia with 208 firms-years during 2011-2016 with linear regression analysis using the SPSS program. The regression test results show that there is support for the hypothesis of this study, namely that the quality of financial statements negatively affects over/under-investment and the effect of the quality of financial statements on over/under-investment is stronger in SOEs that disclose their internal controls. To strengthen the results of the research, additional testing was conducted to analyze the differences between listed SOEs and non-listed SOEs. The results show that listed SOEs have more explanatory power on the effect of the quality of financial statements on over/under-investment than non-listed SOEs. That is because listed SOEs must also follow capital market regulations (Indonesia Stock Exchange) and market mechanisms that relate to investors and other external parties who have an interest in the operation (performance) of these SOEs

PENGARUII MOTIVASI DAN PELIMPAHAN WEWENANG SEBAGAI VARIABEL MODERATING TERHADAP HUBUNGAN ANTARA PARTISIPASI PENYUSUNAN ANGGARAN DAN KINERJA MANAJERIAL STUDI EMPIRIS PADA HOTEL BINTANG DI BALI )

Hubungan antara partisipasi penyusunan anggaran dan kinerja manajerial telah banyak diuji dalam penelitian akuntansi, namun hasil-hasil penelitian terdahulu menunjukkan basil yang tidak konsisten. Untuk merekonsiliasi perbedaan basil penelitian tersebut, dilakukan penelitian dengan menggunakan pendekatan kontinjensi. Secara empiris penelitian ini menguji pengaruh motivasi dan pelimpahan wewenang sebagai variabel moderating dalam hubungan antara partisipasi penyusunan anggaran dan kinerja manajerial. Kuesioner dikirimkan pada 1120 manajer atau kepala bagian/divisi setingkat manajer hotel berbintang di Bali. Tanggapan yang diperoleh dari 154 (13,75 %) manajer dianalisa dengan menggunakan analisa regresi melalui pendekatan residual (uji bivariat). Hasil penelitian menunjukkan bahwa partisipasi penyusunan anggaran dengan kinerja manajerial mempunyai hubungan yang positif dan signifikan. Hasil penelitian ini juga menunjukkan bahwa tingkat kesesuaian yang tinggi antara partisipasi penyusunan dengan variabel kontinjen motivasi herpengaruh pada peningkatan kinerja manajerial. Selain itu hash penelitian mengenai pengaruh tingkat kesesuaian yang tinggi antara partisipasi penyusunan anggaran dan variabel kontinjen pelimpahan wewenang menunjukkan basil yang positif dan signifikan terhadap peningkatan kinerja manajerial.Most of accounting studies had examined the relationship between budget participation and managerial performance. However, the result of previous studies showed that their relationship were not consistent. To reconcile these conflicting results, it needs to investigate the hypothesized relationship using a contingency approach. This study empirically examined the influence of motivation and delegation of authority as moderating variables on the relationship between budget participation and managerial performance. Mailed quitionnaires were distributed to 1120 managers or head of division/chief officer was high qualified hotels in Bali. The responses from 154 (13,75 %) managers or head division/chief officer analyzed by using regression analysis with residual approach (bivariate test). The results of study showed that budget participation and managerial perfonnance had positive and significant relationship. The results also showed that a high degree of fit between budget participation and contingent variable motivation influenced the increasing of managerial performance. Otherwise, result of study about the influence of a high degree of fit between budget participation and contingent variable delegation of authority showed positive and significant result on the increasing of managerial performance