Vokasi : Jurnal Riset Akuntansi

Determinants of Public Organization Performance with Accountability and Organizational Commitment as Moderator at BPN Buleleng Regency

Resiani Luh — Fri, 30 Dec 2022 00:00:00 +0000

Abstract

This research aimed to determine: (1) the effect of internal control on the performance of public organizations, (2) the effect of the quality of information systems on the performance of public organizations, (3) accountability can moderate the effect of internal control on the performance of public organizations, (4) organizational commitment can moderate the effect of internal control on the performance of public organizations, (5) accountability can moderate the effect of the quality of information systems on the performance of public organizations, and (6) organizational commitment can moderate the effect of the quality of information systems on the performance of public organizations. The research design used was causal quantitative using primary data obtained from questionnaires. The population of this study were all 132 employees of BPN Buleleng Regency. The sampling technique in this study used a saturated sample with a total of 132 respondents. The data analysis technique used SEM PLS. The results show that (1) internal control had a positive effect on the performance of public sector organizations, (2) the quality of information systems had a positive effect on the performance of public sector organizations, (3) accountability can moderate the influence of internal control on the performance of public organizations, (4) organizational commitment can moderate the effect of internal control on the performance of public organizations, (5) accountability can moderate the effect of the quality of information systems on the performance of public organizations, and (6) organizational commitment can moderate the effect of the quality of information systems on the performance of public organizations.

Keywords: internal control, information system quality, accountability, organizational commitment, public sector organizational performance

Pengaruh Citra Perusahaan, Prosedur Kredit, dan Jaminan Kredit terhadap Keputusan Pelaku UMKM dalam Melakukan Kredit pada Lembaga Keuangan Bukan Bank di Kecamatan Buleleng

Luh Giantini Putri, Putu Eka Dianita Marvilianti Dewi — Fri, 30 Dec 2022 00:00:00 +0000

This study aims to determine the effect of corporate image, credit procedures, and credit guarantees on the decision to make credit. This research is a type of quantitative research with the number of respondents as many as 80 formal MSMEs actors registered at the Department of Trade, Industry, Cooperatives and UMKM in Buleleng Regency who have made credit loans to Non-Bank Financial Institutions. Data were obtained by distributing questionnaires directly to formal MSMEs in Buleleng District. The sample was selected using criteria with purposive sampling technique, then questionnaires were distributed as many as MSMEs that met the criteria only. The data used is primary data in the form of respondents' answers and processed using SPSS version 22. The data test instrument used in this study was a data quality test consisting of validity and reliability tests. After that, the classical assumption test consists of normality test, multicollinearity test, and heteroscedasticity test. The hypothesis testing used is the t test and the coefficient of determination. The data were analyzed using multiple linear regression analysis method. The results of this study indicate that the company's image, credit procedures, and credit guarantees partially have a positive and significant effect on the decision to make credit.

Pengaruh Pengetahuan, Kemudahan Penggunaan, dan Kredibilitas terhadap Minat Penggunaan Quick Response Code Indonesian Standard (QRIS)

Komang Erlita Agustina, Lucy Sri Musmini — Fri, 30 Dec 2022 00:00:00 +0000

This study aims to determine the effect of knowledge, ease of use, and credibility on intention of use QRIS. This study is quantitative study with 400 respondents of generation Z in Bali Province who have used QRIS through the E-Wallet application as a method for payment transactions. The data obtained by distributing questionnaires using the Google Form media. The criteria for the selected samples were using the purposive sampling technique then calculated by the Slovin formula. The data of this study are the form of respondents’ answers as the primary data then processed using SPSS version 26. The data test tool used in this study was to test the quality of data consisting of validity and reliability test. After that, assumption testing consisting of normality test, multicollinearity test and heteroscedasticity test was used. The hypothesis testing used is the T test and coefficient of determination. The data were analyzed using multiple linear regression analysis. The results of this study indicate that knowledge, ease of use, and credibility partially have a positive and significant effect on intention of use QRIS.

Keywords: knowledge, ease of use, credibility, intention of use QRIS

Analisis Perbandingan Kinerja Keuangan BPR Milik Pemerintah Daerah dengan BPR Milik Swasta di Provinsi Bali Periode 2019-2021

Ni Putu Sinta Kharisma Dewi, I Gede Agus Pertama Yudantara — Fri, 30 Dec 2022 00:00:00 +0000

This research aims to compare the financial performance between Regional Government-Owned BPRs and Private BPRs in terms of the various financial ratios listed in POJK Number 48/POJK.03/2017 concerning Transparency of Rural Bank Financial Conditions. The type of research used is quantitative research with a comparative descriptive research design. The data analysis method used in this research is Independent Sample T-Test or Mann Whitney U which is adjusted to meet the requirements of normality and homogeneity which is processed with the help of the SPSS 26.0 for Windows data processing program. The results of this study are that there are differences in financial performance between Regional Government Owned BPRs and Private BPRs in terms of LDR and CR ratios, while from other ratios such as KPMM, PPAP, NPL, ROA, and BOPO ratios there is no difference in financial performance between Regional Government Owned BPRs. with Private Owned BPR.

Analisis Komparatif Reaksi Abnormal Return, Cummulative Abnormal Return, dan Trading Volume Activity Sebelum dan Sesudah Trend NFT di Indonesia

Ni Kadek Suantari, I Gusti Ayu Purnamawati — Fri, 30 Dec 2022 00:00:00 +0000

Abstract

This study aimed at determining the difference in the average of abnormal return, cummulative abnormal return and trading volume activity before and after NFT trends in Indonesia. The type of data used in this study was secondary data employing the data collection technique of documentation method. The determination of samples in this study employed a purposive sampling method through certain criteria so as to obtain 79 samples. The analysis techniques employed in this study were paired sample t-test and Wilxocon signed rank with the observation period of 10 days. The results of this study indicated that: (1) There was no average difference in the abnormal return before and NFT trends in Indonesia. (2) There was no average difference in the cummulative abnormal return before and after NFT trends in Indonesia. (3) There was an average difference on trading volume activity before and after NFT trends in Indonesia.

Keywords: abnormal return, cummulative abnormal return, trading volume activity

Pengaruh Pengungkapan Sustainability Report, Earning Per Share, dan Return On Equity terhadap Return Saham

Kadek Citra Yastami, Putu Eka Dianita Marvilianti Dewi — Fri, 30 Dec 2022 00:00:00 +0000

Abstract

Stock return is the rate of return from investment activities undertaken. Many factors can affect the decline in the stock returns obtained. This study aims to determine and analyze the effect of sustainability report disclosure, earning per share, and return on equity to the stock returns of companies listed on KOMPAS100. This study method uses a quantitative approach. This study uses secondary data in the form of scientific journals, historical data on stock closing prices, annual financial reports, and sustainability reports. The population in this study were companies registered with KOMPAS100 during 2018 to 2020. The sample of this study was 16 companies which were obtained through purposive sampling technique. Data collection method in this study uses documentation method based on secondary data. Data analysis technique uses multiple linear analysis technique with SPSS application. The results of this study indicate that the sustainability report disclosure, earnings per share, and return on equity has a significant positive on stock returns.

Keywords: stock return, sustainability report disclosure, earning per share, return on equity

Pengaruh GCG dan Tri Hita Karana terhadap Kinerja LPD di Masa Pandemi Covid-19 pada LPD Kecamatan Mendoyo Jembrana

Ni Ketut Nita Lestari, F.Yudiaatmaja — Fri, 30 Dec 2022 00:00:00 +0000

This study aims to examine the effect of GCG and tri hita karana on LPD performance during the covid-19 pandemic at LPDs in Mendoyo, Jembrana District. The research design used in this study is causal quantitative. The subject of this research is LPD Mendoyo Jembrana District and the object of this research is GCG, tri hita karana and LPD performance. Data were collected by questionnaire, document recording and multiple linier regression. The sample in this test is 38 respondents. The result showed that (1) good corporate governace and tri hita karana had a significant effect on LPD performance, (2) GCG had a positive and significant effect on LPD performance, (3) Tri hita karana had a positive and significant effect on LPD performance during the pandemic covid-19 on LPD in Mendoyo Jembrana District

Pengaruh Pengungkapan Sustainability Report, Earning Per Share, dan Return On Equity terhadap Return Saham

Kadek Citra Yastami, Putu Eka Dianita Marvilianti Dewi — Fri, 30 Dec 2022 00:00:00 +0000

Abstract

Keywords: stock return, sustainability report disclosure, earning per share, return on equity

Transformasi Penerapan Aspek Green Accounting Sebelum dan Saat Pandemi Covid-19

Ni Luh Indrawati, Sunitha Devi — Fri, 30 Dec 2022 00:00:00 +0000

This study aims to determine the transformation of the application of green accounting aspects before and during the Covid-19 pandemic in manufacturing and mining companies listed on the Indonesia Stock Exchange. Then the green accounting aspect with environmental performance, environmental costs, environment, environmentally friendly products, environmental activities, and audits. This type of research is quantitative research. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange as many as 154 companies, and the population of mining companies as many as 40 companies. The sample of this study was determined by purposive sampling technique by determining the sample, namely manufacturing and mining companies listed on the IDX during the 2018 and 2020 periods, companies that have annual reports and the 2020 period and companies that are consistently responsible for the 2018 and 2020 social periods, so that the obtained a sample of 19 manufacturing companies and 8 mining companies. Data analysis using Wilcoxon Signed Rank Test. Data analysis using the SPSS 25 application. The results showed that: (1) there was a significant difference in environmental performance between before and during the Covid-19 pandemic, (2) there was no significant difference in environmental costs between before and during the Covid-19 pandemic. 19 -19, (3) there is a significant difference in the environment between before and during the Covid-19 pandemic, (4) there is no significant difference in environmentally friendly products between before and during the Covid-19 pandemic, (5) there is no significant difference significant difference in environmental activities between before and during the Covid-19 pandemic, and (6) there is no significant difference in environmental audits between before and during the Covid-19 pandemic

Pengaruh Growth Opportunity dan Profitabilitas terhadap Nilai Perusahaan pada Perusahaan Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia

Sagita Ramadhanti, Wayan Cipta — Fri, 30 Dec 2022 00:00:00 +0000

Abstract

This study aims to determine the effect of growth opportunity and profitability on firm value. The research design was used is quantitative causal. The subjects of this research are Food and Beverages Sub Sector Companies listed on the Indonesia Stock Exchange and the object of research is growth opportunity, profitability, and firm value. The sampling technique used was purposive sampling as many as 18 companies. Data were collected by document recording method and analyzed by multiple linier regression analysis. The result of study show that (1) growth opportunity and profitability had a positive significant effect on firm value, (2) growth opportunity had a positive and significant effect on firm value, (3) profitability had a positive and significant effect on firm value.

Keywords: growth opportunity, firm value, profitability