Pengaruh Kepemilikan Institusional Dan Kepemilikan Manajerial Pada Konservatisme Akuntansi

This study examines the effect of institutional ownership and managerial ownership on accounting conservatism. The institution as the majority shareholder of the company strives to present quality earnings because it realizes that earnings information is an important concern for investors in making investment decisions. In addition, management participation as the owner of the company will be able to align goals between shareholders and management. Profit ability to maintain its quality is often associated with accounting conservatism. The population of this study is a company going public on the Indonesia Stock Exchange in the non-financial sector in the period 2014 to 2017. The study sample was determined using a purposive sampling method which resulted in a sample of 364 observations. The data analysis technique used in the study is multiple linear regression analysis. The test results prove that institutional ownership and managerial ownership have a positive effect on accounting conservatism. Keywords: Accounting conservatism; Institutional ownership; Managerial ownership. Penelitian ini menguji pengaruh kepemilikan institusional dan kepemilikan manajerial pada konservatisme akuntansi. Institusi sebagai pemegang saham mayoritas perusahaan berusaha untuk menyajikan laba yang berkualitas karena menyadari bahwa informasi laba menjadi perhatian penting bagi investor dalam melakukan keputusan investasi. Disamping itu, penyertaan manajemen sebagai pemilik perusahaan akan mampu mensejajarkan tujuan antara pemegang saham dengan manajemen. Kemampuan laba dalam mempertahankan kualitasnya seringkali dikaitkan dengan konservatisme akuntansi. Populasi penelitian ini adalah perusahaan go public di Bursa Efek Indonesia yang berada pada sektor non finansial pada periode 2014 hingga 2017. Sampel penelitian ditentukan dengan menggunakan metode purposive sampling yang menghasilkan sampel penelitian sejumlah 364 observasi. Teknik analisis data yang digunakan dalam penelitian adalah analisis regresi linear berganda. Hasil pengujian membuktikan bahwa kepemilikan institusional dan kepemilikan manajerial berpengaruh positif pada konservatisme akuntansi. Kata kunci: Konservatisme akuntansi; Kepemilikan institusional; Kepemilikan manajerial

Pengaruh Keterlibatan Pemakai, Kemampuan Teknik Personal dan Ukuran Organisasi Terhadap Kinerja Sistem Informasi Akuntansi pada Hotel Bintang 4 di Kota Denpasar

The reason for this investigation was to analyze how the impact of User Involvement, Personal Technical Ability and Organizational Size on Accounting Information System Performance at 4 Star Hotels in Denpasar City. The example utilized in this examination was 50 respondents. The information was prepared utilizing various direct relapse. Then, at that point the consequences of the exploration show that User Involvement, Personal Technical Ability and Organizational Size affect Accounting Information System Performance. The greatness of the impact of client inclusion, individual specialized capacity and hierarchical size significantly affect the presentation of bookkeeping data frameworks is 61.7%. Ideas that can be given by specialists are 4-star lodgings in Denpasar City in working on the exhibition of bookkeeping data frameworks, which are relied upon to focus on client inclusion, individual specialized abilities and authoritative size.  Tujuan dari penelitian ini ialah untuk menguji bagaimana pengaruh Keterlibatan Pemakai, Kemampuan Teknik Personal dan Ukuran Organisasi terhadap Kinerja Sistem Informasi Akuntansi Pada Hotel Bintang 4 di Kota Denpasar. Sampel dipakai penelitian ini sejumlah 50 responden. Data diolah menggunakan regresi linier berganda. Lalu mendapat hasil penelitian memperlihatkan Keterlibatan Pemakai, Kemampuan Teknik Personal dan Ukuran Organisasi mendapatkan pengaruh yang positif dan signifikan terhadap Kinerja Sistem Informasi Akuntansi. Besarnya pengaruh keterlibatan pemakai, kemampuan teknik personal dan ukuran organisasi berpengaruh signfikan terhadap kinerja sistem informasi akutansi adalah 61,7%. Saran yang dapat diberikan peneliti adalah Hotel Bintang 4 di Kota Denpasar dalam meningkatkan kinerja sistem informasi akutansi diharapkan dapat memperhatikan keterlibatan pemakai, kemampuan teknik personal dan ukuran organisasi. &nbsp

PRAKTEK AKUNTABILITAS DAN KOMPETENSI SUMBER DAYA MANUSIA UNTUK PENCEGAHAN FRAUD DALAM PENGELOLAAN DANA DESA

This study aims to examine the effect of accountability and competency of human resources on fraud prevention processes in the management of village funds in the Province of Bali. The research design used is quantitative with the survey method. The study sample was determined with the help of Slovin formula with a total of 88 official villages in the Province of Bali that received village funding assistance. Data from the answers to questionnaires from respondents were tested by multiple linear regression analysis and resulted that the variables of accountability and competence of human resources had a positive influence on the prevention of fraud in village fund management.This study aims to examine the effect of accountability and competency of human resources on fraud prevention processes in the management of village funds in the Province of Bali. The research design used is quantitative with the survey method. The study sample was determined with the help of Slovin formula with a total of 88 official villages in the Province of Bali that received village funding assistance. Data from the answers to questionnaires from respondents were tested by multiple linear regression analysis and resulted that the variables of accountability and competence of human resources had a positive influence on the prevention of fraud in village fund management. Keywords: accountability; competency of human resources; fraud; village funds. Penelitian ini bertujuan untuk menguji pengaruh akuntabilitas dan kompetensi sumber daya manusia terhadap proses pencegahan fraud dalam pengelolaan dana desa di Provinsi Bali. Desain penelitian yang digunakan adalah kuantitatif dengan metode survey. Sampel penelitian ini ditentukan dengan bantuan rumus slovin dengan jumlah sebesar 88 desa dinas di Provinsi Bali yang mendapat bantuan dana desa. Data hasil jawaban kuesioner dari responden diuji dengan analisis regresi linier berganda dan menghasilkan bahwa variabel akuntabilitas dan kompetensi sumber daya manusia memiliki pengaruh yang positif terhadap pencegahan fraud pengelolaan dana desa. Kata kunci: akuntabilitas; kompetensi sumber daya manusia; fraud; dana des