scholarly journals Pengaruh Prinsip-Prinsip Good Governance Terhadap Tingkat Kesehatan LPD Pada LPD Se-Kecamatan Abiansemal

2018 ◽  
pp. 54
Author(s):  
Ni Made Madani Hapsari ◽  
I Dewa Nyoman Wiratmaja

Good Governance is governance that consists of transparency, accountability, responsibility, independence, and fairness in an effort to improve company performance. The purpose of this study to determine the effect of transparency, accountability, responsibility, independence and fairness on the health level of LPD. This research was conducted in all LPDs in Abiansemal District. The number of samples taken was 34 chairmen of LPD, with probability sampling method. Data collection is done through interviews, observation and documentation. The analysis technique used is Multiple Liniear Regression Analysis. Found that only transparency has a significant effect on the health level of LPD, while other factors such as accountability, responsiveness, independence and fairness have no significant effect on the health level of LPDs. This shows when transparency is the focus of management's attention, accountability, responsibility, independence and fairness are seen as something that must be applied by LPDs management. Keywords: good governance, healht level of LPD

2021 ◽  
Vol 31 (8) ◽  
pp. 2072
Author(s):  
I Gusti Agung Pradnya Utami ◽  
Ni Luh Sari Widhiyani

Implementation of AIS is indispensable for organizations as a means to support operational and administrative activities. This research aims to prove empirically the effect of ability personal techniques and IT sophistication with education and training as moderating variables on AIS performance. The population of this research is employees who use AIS at Dinas Perindustrian dan Perdagangan Provinsi Bali. The research sample was determined based on a non-probability sampling method with a saturated sample technique in order to obtain 84 civil servants who used AIS at Dinas Perindustrian dan Perdagangan Provinsi Bali. Data collection is done through questionnaire and interview. The analysis technique in this research is Moderated Regression Analysis (MRA). The result of analysis shows that education and training strengthen the effect of ability personal techniques and IT sophistication on AIS performance. Keywords: Ability Personal Techniques; IT Sophistication; Education and Training; AIS Performance.


2020 ◽  
Vol 8 (3) ◽  
pp. 271-280
Author(s):  
Kurnia Yudha Anggara ◽  
Miguna Astuti ◽  
Lina Aryani

This research is a quantitative research that aims to determine the effect of price, Brand Image and Quality Product. The population to consumers who come to Yamaha dealers in the area of South Jakarta City, the sample size was taken as many as 75 respondents, with probability sampling method, especially Random Sampling. Data collection is done through the distribution of questionaires. The analysis technique used is the method of PLS (Partial Last Square) analysis. The results of this study indicate that (p1) price has significant effect on buying interest. Keywords: Price, Brand Image, Product Quality, and Purchase Interest


2018 ◽  
Vol 16 (1) ◽  
Author(s):  
Kristian Suhartadi Widi Nugraha

Tourist can voluntarily do sacrifice in order to get experience when during travel. The important in knowing the tour visitor behaviour can easily push the forming of tourist interest to revisit by minimizing marketing cost. This research aims to test the trust moderation role towards tourist revisit interest in Bangsring Underwater Tour Banyuwangi. Analysis technique used in this research is Moderated Regression Analysis (MRA) with data collection technique through questioner distribution and in-depth interview.This research done by taking respondent of 120 by purposive sampling method. This research result shows that there is no trust variable moderation effect that strengthen the connection between visitor experience with revisit interest. With multiple regression analysis testing proven that trust is predictor factor and together tourist experience and trust have significance impact toward tourist revisit interest Bangsring Underwater Tour increasing.


2019 ◽  
pp. 281
Author(s):  
Putu Pande Ryan Ananta Astika Putra ◽  
I Gst. Ayu Made Asri Dwija Putri

The purpose of this study was to determine the effect of user ability and user involvement on the effectiveness of SIA use in SPPBE companies in Bali, and to determine the influence of organizational culture in moderating the ability and involvement of users in SIA in the company. The population in this study were employees of SIA users in all SPPBE companies in Bali. The sampling method is non-probability sampling with saturated sampling technique, so the number of samples is 165 people. The analysis technique used is using the Moderated Regression Analysis technique. Based on the results of the study indicate that the ability and involvement of users have a positive and significant influence and organizational culture is able to moderate the influence of ability and user involvement on the effectiveness of the use of SIA.


2019 ◽  
pp. 1839
Author(s):  
Ida Bagus Widya Kirana ◽  
H. Bambang Suprasto

This study aims to examine the effect of auditor independence, understanding good governance and self efficacy on auditor performance. This research was conducted at the Public Accountant Office in Bali in 2018. The number of samples taken was 69 auditors who were willing to participate in this study. The sample in this study was determined by purposive sampling method. Data is collected using survey methods. The data analysis technique used is the analysis of Multiple Linear Regression and Moderated Regression Analysis (MRA). This study successfully showed auditor independence and understanding of good governance had a positive effect on auditor performance. This study also shows that self efficacy has a positive effect on auditor performance. This shows that if an auditor who has independence, understanding good governance and high self efficacy will affect his performance.Keywords: Auditor independence, understanding of good governance, self efficacy, auditor performance


2018 ◽  
pp. 1534
Author(s):  
I Wayan Winarta ◽  
I Nyoman Wijana Asmara Putra

This study aims to determine the effect of profitability and solvency on the timeliness of the publication of financial statements, and to determine whether or not the size of the company to moderate the effect of profitability and solvency on the timeliness of the publication of financial statements. Samples in this study were 48 mining company financial statements obtained by non-probability sampling technique with purposive sampling method. The analysis technique used in this research is Moderated Regression Analysis. Based on the results of the analysis it is known that the profitability variable has a positive effect on the timeliness of the publication of financial statements. Whereas solvability does not affect the timeliness of the publication of financial statements. The size of the firm is able to weaken the effect of profitability on timeliness, but can not moderate the effect of solvency on the timeliness of the publication of financial statements. Keywords: profitability, solvency, firm size, timeliness of financial report publication.


2020 ◽  
Vol 2 (4) ◽  
pp. 3755-3770
Author(s):  
Pinta Yunanico Pramuditha ◽  
Erinos NR

This study aims to determine the effect of obedience pressure, audit knowledge and audit experience on audit judgment. This research was conducted in Inspektorat Provinsi Sumatera Barat.The respondents used in this study were 40 employees. Sample selection is done by using purposive sampling method. Data collection was carried out through a questionnaire. The analysis technique used in this study is Multiple Regression Analysis. The results of this study found that, obedience pressure, audit knowledge and audit experience have a positive effect on audit judgment


2019 ◽  
Vol 2 (2) ◽  
Author(s):  
Heidy Paramitha Devi

One of the steps that can be taken to reduce earnings fluctuations is income smoothing, by moving high income in a certain year into an unfavorable period, this is done to create a stable company profit so that it is reflected in good company performance in the eyes of investors. The purpose of this study is to determine whether company size is able to moderate the effect of financial leverage on income smoothing. This research was conducted at companies listed in the 2013-2017 banking period. The number of samples in this study were 110 samples that were selected using the purposive sampling method. The data analysis technique used in this study is logistic regression analysis. The results of this study indicate that financial leverage has no effect on income smoothing, and company size is not able to moderate the effect of financial leverage on income smoothing.


2020 ◽  
Vol 30 (5) ◽  
pp. 1171
Author(s):  
Desak Made Wulandewi ◽  
Ni Luh Supadmi

The purpose of this study is to determine the potential and contribution of restaurant tax in Kuta district as a source of PAD in Badung Regency. This research was conducted in 73 restaurants, 11 restaurants and 4 bars in Kuta District with the method of determining the probability sampling method, namely simple random sampling. Data collection is done by non-participant observation and questionnaires. The analysis technique used is quantitative descriptive. Based on the results of the study, it is known that the potential for restaurant tax in Kuta District is in a very stable (optimistic) condition of 77,787,570,060 rupiahs. In a stable (moderate) economic condition the target was set at 29,429,630,673 rupiahs and in an economic condition that was less stable (pessimistic) at 25,929,190,020 rupiahs. The contribution of restaurant taxes in Kuta district from the number of samples that researchers used in this study amounted to 0.55 percent of the revenue of Badung Regency PAD. Keywords: Potential; Contribution; Local Original Revenue.


2017 ◽  
Vol 16 (2) ◽  
Author(s):  
Kristian Suhartadi Widi Nugraha

Tourist can voluntarily do sacrifice in order to get experience when during travel. The important in knowing the tour visitor behaviour can easily push the forming of tourist interest to revisit by minimizing marketing cost. This research aims to test the trust moderation role towards tourist revisit interest in Bangsring Underwater Tour Banyuwangi. Analysis technique used in this research is Moderated Regression Analysis (MRA) with data collection technique through questioner distribution and in-depth interview.This research done by taking respondent of 120 by purposive sampling method. This research result shows that there is no trust variable moderation effect that strengthen the connection between visitor experience with revisit interest. With multiple regression analysis testing proven that trust is predictor factor and together tourist experience and trust have significance impact toward tourist revisit interest Bangsring Underwater Tour increasing. Keywords: Trust, Consumer Experience, Revisit Interest


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