Dwiyanti, Kadek Trisna
Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

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TEORI GRAF DALAM ANALISIS JEJARING SOSIAL: HUBUNGAN AKTOR UTAMA DENGAN PENGGUNA INTERNAL LAPORAN KEUANGAN Sari, Martdian Ratna; Dwiyanti, Kadek Trisna
Jurnal Akuntansi dan Keuangan Indonesia Vol 15, No 1 (2018)
Publisher : Departemen Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (578.483 KB) | DOI: 10.21002/jaki.2018.02

Abstract

The position of a person in a network or within an organization is not only determined by how many people are connected to a person, but another important point of focus is whether a person is the link or bridge of people who have multiple networks. Social Networking Analysis plays an important role in describing the interaction of informal human interaction as a real situation. The form of social network that can be analyzed in this research is the main actors preparing the financial statements up to the network use of financial statements. This study aims to analyze social networking on financial information dissemination structure based on company organizational structure in general and structure of finance division in particular. By using Gephi software, the structure of financial information dissemination is transferred into mathematical form (graph theory), is then analyzed and is taken conclusion from social networking that happened based on properties/features of the formed graph. The results concluded that the main actors in the network of organizational structure in the dissemination of financial information is the accounting and finance department that has the three largest information networks as information brokers, which are financial director, production director and personnel director.
PENGARUH KEPEMILIKAN KELUARGA DAN KARAKTERISTIK KOMITE AUDIT TERHADAP MANAJEMEN LABA Dwiyanti, Kadek Trisna; Astriena, Meyta
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 3, No 2 (2018): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (3791.858 KB) | DOI: 10.31093/jraba.v3i2.123

Abstract

This study aims to examine the effect of family ownership and audit committee characteristics on earnings management. The independent variables in this study are family ownership, audit committee size, accounting expertise of audit commitee, and audit committee’s number of meetings. Earnings management as a dependent variable is measured by discretionary accrual as a proxy of earnings management. This study also uses leverage and size as control variables. The sample of this study are 81 manufacturing companies listed on Indonesia Stock Exchange (IDX) with data for a period of 2 years (2015-2016). Using multiple linear regression, this study finds family ownership, audit committee size, accounting expertise of audit committee and audit committee’s number of meetings have a negaticve effect on earnings management. This study contributes to the existing literature by providing new result related to the influence of family ownership and audit committee characteristics on earnings management practice. In addition, this study offer some useful insights for policy maker in determining the most effective policy to reduce earnings management.
FAKTOR DALAM PENGAMBILAN KEPUTUSAN ETIS OLEH KONSULTAN PAJAK: INDIVIDUAL DAN SITUASIONAL Dewi, Ni Made Ayu Dwi Lentari; Dwiyanti, Kadek Trisna
Jurnal Ilmiah Akuntansi & Bisnis Vol 3, No 1 (2018)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (241.156 KB)

Abstract

Factors in Ethical Decision Making By Tax Consultants: Individual and Situational. The purpose of this research is to find the effect of professional ethics, machiavellianism, and risk preferences on ethical decision making by tax consultants. The independent variable in this study is the Perception of Professional Ethics, Machiavellianism and Risk Preference, while Ethical Decision Making is the dependent variable. The research used a quantitative approach with data collection methods through questionnaires. The sample used was 100 tax consultants registered at the IKPI Bali Branch. Data analysis using multiple linear regression. The results showed that the Perception of Professional Ethics, Machiavellianism, and Risk Preference together had a significant effect on Ethical Decision Making. The Perception of Professional Ethics partially has a positive and significant effect on Ethical Decision Making. Machiavellianism partially has a negative and significant effect on Ethical Decision Making. While the Risk Preference partially has a negative and significant effect on Ethical Decision Making. The results of testing the coefficient of determination indicate that the Perception of Professional Ethics, Machiavellianism, and Risk Preference together have an effect of 73.9% on Ethical Decision Making by Tax ConsultantsKeywords: Perception of Professional Ethics, Machiavellianism, Risk Preference, Ethical Decision Making, Tax Consultants