This research is motivated by the importance of auditor performance in determining the performance of quality public accounting firm (KAP). The ability of auditors in a professional manner in using audit techniques and procedures to improve audit quality has an effect on the resulting performance. The study was conducted to provide empirical evidence regarding efforts to improve auditor performance through Tri Hita Karana-based workplace spirituality, hardiness personality and role stress in Public Accounting Firms (KAP) throughout Bali Province. The population in this study were all KAP auditors in Bali Province who were listed in the Directory published by the Indonesian Institute of Certified Public Accountants (IAPI) in 2020. The sampling technique was purposive sampling with the criteria used by the sample, including the auditors working in KAP throughout Bali Province. is still actively operating and has a minimum of 1 year of service or audit experience. This research was tested using a variance based structural equation model (Structural Equation Modeling-SEM) or Component based SEM with the SmartPLS 3.0 analysis tool. The test results show empirical evidence that Tri Hita Karana-based workplace spirituality weakens the effect of role conflict on auditors' performance, but Tri Hita Karana-based workplace spirituality does not moderate the effect of role ambiguity and role overload on auditor performance, while hardiness personality cannot moderate the effect of role conflict on performance. auditors, but hardiness personality weakens role ambiguity and role overload on auditor performance.
At the analysis stage of the CAR value. However, the researcher applies the data sourced from the LPD financial statements, namely by using a quantitative approach. In observing the data, an evaluation tool is needed, namely using multiple linear analysis by conducting the analyzer so that it can find out the strong relationship related between each variable and provide an explanation of the effect simultaneously and then partially test with the aim of knowing the impact given by the independent variable, namely CAR, NPL to dependent ROA. After knowing the results of data management, the next step is to measure the construct test through coefficients by obtaining an R square relationship of 34.4% LPD ROA value resulting from the independent variable. The next step is the simultaneous test if the CAR, LDR, and NPL values on ROA get results together and will have a positive impact on the Roa variable. then through the T test, it was found that the CAR value had a positive and insignificant effect on ROA, LDR was able to provide a positive relationship but did not meet the standard p value on ROA and the effect of NPL on ROA had positive and insignificant results. Keywords: CAR, LDR, NPL,ROA
<p><em>Return is the goal of investors to invest in the capital market. Investors do various ways in order to get the desired return, by doing their own analysis of the movement of the company's stock performance or by using analytical tools in the form of financial statements. The purpose of this study is to analyze the effect of Return On Assets, Return On Equity, and Price to Book Value on Stock Returns in food and beverage manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2021 period. This research was conducted using a quantitative documentation method. This study uses 520 financial statements per quarter from 26 companies for 5 years as a population. By using purposive sampling method, a sample of 240 financial statements per quarter from 12 companies was obtained. The hypothesis testing method uses the F test, t test, and multiple linear regression analysis. The results of the study state that partially ROA, ROE, and PBV have a positive and significant effect on stock returns. And simultaneously ROA, ROE, and PBV have a positive and significant effect on stock returns with a coefficient of determination of 17%.</em><em></em></p>
The government must pay attention to the ability of its employees because it has accountability that can develop a sound and well-established reporting system. The government must pay attention to the ability of its employees because it has accountability that can develop a sound and well-established reporting system. The purpose of this study was to examine the sensitivity and ethics to the behavior of accounting actors and to examine the philosophy of Tri Kaya Parisudha, which is one of the local variables of the Balinese Hindu genus which can strengthen the effect of sensitivity and sensitivity on ethical behavior. The method used in this research is the Component-based SEM, Partial Least Square (PLS) analysis method. A questionnaire technique was used as a data collection tool to obtain data. Questionnaires will be distributed to 25 OPD Bangli Regency. The test results show empirical evidence that equity sensitivity has a significant positive effect on the behavior of accounting actors. Second, ethical sensitivity has a significant positive effect on the ethical behavior of accounting actors. Third, the philosophy of Tri Kaya Parisudha strengthens the influence of ethical sensitivity on the behavior of ethical accounting actors. Fourth, Tri Kaya Parisudha's philosophy strengthens the influence of ethical sensitivity on the behavior of ethical accounting actors.
Desa Silangjana merupakan salah satu desa yang terletak pada dataran tinggi di wilayah Kecamatan Sukasada, Kabupaten Buleleng. Mayoritas masyarakat di Desa Silangjana bekerja sebagai penyadap nira aren yang di olah menjadi gula aren secara tradisional. Selain memiliki rasa manis yang khas Gula Aren Asli Silangjana juga memiliki fungsi bagi masyarakat Siangjana, mulai dari olahan kuliner, teman minum kopi, bahkan untuk berbagai ritual keagamaan. Banyak masyarakat di daerah silangjana menginginkan Gula Aren Asli Silangjana sebagai bahan pelengkap sehari-hari. Berkaitan dengan proses produksi yang masih tradisional membuat masyarakat pengerajin gula aren kurang maksimal dalam proses produksi. Produksinya yang masih tradisional membuat waktu produksinya relative lama. Dalam proses pemasaranya masyarakat desa Silangjana masih menjual hanya di pasar setempat. Pengerajin Gula Aren Asli Silangjana yang terkenal di desa Silangjana adalah UMKM milik ibu Kadek Sujati yang sudah memproduksi gula sejak tahun 1999. UMKM milik ibu Kadek Sujati ini masih mengabungkan uang produksi dengan uang sehari-hari sehingga belum diketahui secara pasti berapa penghasilan yang di peroleh dari produksi gula aren. Beranjak dari hal itu, perlu adanya upaya pendampingan bagi masyarakat, terutama yang tergabung dalam UMKM milik ibu Kadek Sujati tersebut agar mampu mengelola prduksi dengan maksimal, memahami strategi pemasaran, dan mengelola rancangan keuangan yang baik. Pendampingan yang diberikan berupa bimbingan aspek pemasaran, produksi, melakukan pendampingan pembuatan laporan keuangan, sekaligus membuat produk baru hasil pengembangan, dan pengenalan produk dengan guide lokal untuk menambah jangkauan pemasaran produk dengan harapan produk Gula Aren Asli Silangjana dikenal di masyarakat luas
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