Penelitian ini bertujuan untuk menganalisis pengaruh opini going concern, pergantian manajemen, kesulitan keuangan dan reputasi auditor pada auditor switching serta menguji perbedaan pengaruh opini going concern, pergantian manajemen, kesulitan keuangan dan reputasi auditor pada auditor switching antara perusahaan berukuran besar, sedang dan kecil. Data penelitian dikumpulkan dari perusahaan manufaktur terbuka (Tbk) yang terdaftar di BEI. Jumlah pengamatan sejumlah 368 observasi dari tahun 2017-2017. Metode analisis menggunakan uji regresi logistik dan uji beda koefisien regresi. Hasil studi menunjukkan bahwa terdapat pengaruh kesulitan keuangan dan reputasi auditor terhadap auditor switching. Namun opini going concern dan pergantian manajemen tidak berpengaruh terhadap auditor switching.
Tax avoidance can be defined as an effort made by taxpayers to ease their tax burden without violating tax rules. Tax avoidance is a complicated and distinctive problem because it does not violate existing rules and regulations, however, on the other hand, the government does not want the existence of tax avoidance because it can cause a lack of state revenue. The purpose of this study is to examine and obtain empirical evidence of the effect of transfer pricing, tax havens, and thin capitalization on tax avoidance. This study was conducted on basic and chemical industrial sector companies listed on the Indonesia Stock Exchange for the 2017-2020 period. The sample was determined using a non-probability sampling method through a purposive sampling technique, and 13 samples of companies that meeting the criteria were obtained. In addition, this study uses secondary data in the form of company annual financial statements and reports. Data were analysed using a multiple linear regression analysis technique. The results showed that transfer pricing has a negative effect on ETR as a proxy for tax avoidance; tax haven has a positive effect on ETR; while thin capitalization has no effect on ETR.
Traditional villages have become the spearhead of community activities, especially in Bali. Regional Regulation (Perda) No.4 of 2019 concerning Traditional Villages is a breath of fresh air for indigenous people in Bali because it has legal legitimacy and recognition. Traditional villages played an important role during the covid-19 pandemic in Bali because they were at the forefront of protecting their territories, from securing the area to distributing social assistance. This study aims to analyze the strategies carried out by the government through customary villages to launch policies during the Covid-19 pandemic. The method used in this research is a literature study, where the data obtained will be compiled, analyzed, and concluded which will lead to conclusions about the literature study of Balinese traditional villages as a strategy in launching policies during the pandemic. This study found that customary villages are a team that embodies effectiveness in efforts to tackle Covid-19 starting from the context, composition, and process in it to solidarity with social groups derived from local wisdom values. The welfare of members of customary villages, especially those assigned to the task force for handling Covid-19, must be considered and the regional government should not use a generic strategy to archive low costs and broad differentiation in implementing policies
Bali is one of the tourism barometers in Indonesia which also supports the Indonesian economy. Various strategic steps were taken to attract tourist visits to Bali. Interest will lead as consideration for a tourist to make various tourism decisions, one of which is visiting decisions. The decision to visit can be influenced by several factors, one of them is influenced by psychological factors of tourist as a consumer. Psychological factors are a person's internal processes that exist within the consumer itself which consists of motivation, perception, attitude, learning and personality that have a very strong influence on consumers in making purchasing decisions which in this study are visiting decision making. Data collection was carried out by using a questionnaire method which was distributed to the respondents. Respondents of this study were domestic tourists who visited the Neka Museum in 2020. Based on the results of data analysis using multiple linear regression analysis, it was found that motivation, attitudes, perceptions, and personality had a positive and significant effect on visiting decisions. Learning variables do not have a significant effect on visiting decisions.
ABSTRAKPenelitian ini bertujuan untuk mengetahui secara empirisfaktor-faktor pengaruh kepuasan kerja auditor pada BPK RI Provinsi Bali. Faktor-faktor yang digunakan dalam penelitian ini adalah komitmen professional, kompleksitas tugas, locus of control dan time budget pressure. Kepuasan kerja auditor merupakan variabel dependen. Penelitian ini menggunakan sampel sebanyak 50 auditor. Metode penentuan sampel menggunakan kuesioner. Teknik analisis data menggunakan analisis linier berganda. Hasil penelitian membuktikan bahwa komitmen profesional dan locus of control auditor berpengaruh positif pada kepuasan kerja auditor sedangkan kompleksitas tugas dan time budget pressure auditor berpengaruh negatif padakepuasan kerja auditor pada Kantor BPK RI Provinsi Bali.Kata Kunci: Komitmen Professional, Kompleksitas Tugas, Locus Of control, Time Budget Pressure dan Kepuasan Kerja.ABSTRACTThis study aims to determine empirically factors influencing job satisfaction of auditors at BPK RI Bali Province. Factors used in this research are professional commitment, task complexity, and locus of control and time budget pressure. Auditor job satisfaction is a dependent variable. This study used a sample of 50 auditors. The method of determining sample is using questioner. Data analysis techniques use multiple linear analyses. The result of the research shows that professional commitment and locus of control auditor have positive effect on auditor job satisfaction while task complexity and time budget pressure auditor have negative effect on job satisfaction of auditor at BPK RI office of Bali Province.Keywords: Professional Commitment, Task Complexity, Locus Of control, Time Budget Pressure and Job Satisfaction.
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