Putu Diah

Universitas Warmadewa, Akuntansi, Faculty Member

Followers

Following

Public Views

Julian D Reynolds

Trinity College Dublin

Eve Emshwiller

University of Wisconsin-Madison

Jana Javornik

University of East London

Armando Marques-Guedes

UNL - New University of Lisbon

Giulia Sissa

Ucla

Enrico Cirelli

Università di Bologna

Kevin Arbuckle

Swansea University

Kati (Katalin) Prajda

University of Vienna

Carole Cusack

The University of Sydney

Mauro Grondona

University of Genova

InterestsView All (6)

Uploads

Papers by Putu Diah

Pengaruh Risiko Perusahaan Dengan Konservatisma Akuntansi

This research is conducted to test company’s risk and conservatism accounting. Researches for rel... more This research is conducted to test company’s risk and conservatism accounting. Researches for relationship between company’s risks and conservatism accounting has been widely studied, and has got some different results or conflicting. Furthermore, this matter encourages to be done re-testing. The company’s risk was proxy with debt to equity ratio and accounting conservatism measured by the accrual value. Sample in this research are companies listed to stock exchanges of Indonesia which publishes annual report and who applied conservative accounting. The result of hypothesis test indicated that company’s risk affects positive relationship with conservatism accounting. Key Words: Company’s Risk and Accounting Konservatism

Analisis Faktor-Faktor Yang Mempengaruhi Kemampuan Manajemen Dalam Penyusunan Laporan Keuangan Koperasi DI Kecamatan Kediri

This study aims to analyze the effect of education level, work experience, and training on manage... more This study aims to analyze the effect of education level, work experience, and training on management skills in the preparation of cooperative financial reports in Kediri sub-district in 2020. The research carried out is included in the type of causal associative research. The number of cooperatives that can be identified in Kediri District is 108 cooperatives. The sampling technique in this research is cluster sampling, which is an area sampling technique used to determine the sample if the object to be studied or the data source is very broad. The results showed that the variable level of education, work experience and training had a significant effect on management ability as evidenced by the F-count value of 20.824 which is greater than the F-table value of 3.187 with a sig value of 0.000 <0.05; The results of the coefficient of determination using the Adjusted R Square method state that the level of education, work experience and training has a significant effect on manageme...

The Impact of Accounting Knowledge and Training towards The Use of Accounting Information on The Owners of MSME in Badung

Proceedings of the International Conference on Tourism, Economics, Accounting, Management, and Social Science (TEAMS 2018), 2019

The failure of MSME players is mostly seen from the low quality of human resources in managing ac... more The failure of MSME players is mostly seen from the low quality of human resources in managing accounting information that has an important role in the success of a company business. The method of determining the sample in this study is non probability sampling, with the number of samples is 64. The data analysis technique is t test. This test has met the instrument test requirements, and the classical assumption test. Based on the testing results of hypothesis, it is known that a) accounting knowledge has a positive and significant effect on the use of accounting information with a regression coefficient of 0.193 with a significance of 0.000 <0.05. b) Accounting training has a positive and significant effect on the use of accounting information with a regression coefficient of 0.282 with a significance of 0.000 < 0.05. c) Accounting knowledge and training are simultaneously influenced the use of accounting information with a significance of 0,000, is smaller than 0.05. The study results define that the higher accounting knowledge and the more often they get accounting training, so the number of accounting information use is also higher. So it can be concluded that accounting knowledge and training variables affect the use of accounting information.

Download

Pengaruh Keberadaan Komite Audit Pada Hubungan Positif Risiko Perusahaan Dengan Konservatisma Akuntansi

Buletin Studi Ekonomi, 2016

The Impact of the Existence of the Audit Committees to the Relationship Between Company’s risk an... more The Impact of the Existence of the Audit Committees to the Relationship Between Company’s risk and Conservatism Accounting. The aim of the research is to examine the impact of the existence of the audit committees to the relationship between company’s risk and conservatism accounting. The audit committee is measured by proxy the number of audit committee members while the company’s risk was proxy with debt to equity ratio and accounting conservatism measured by the accrual value. Sample in this research are companies listed to stock exchanges of Indonesia which publishes annual report from 2005 to 2009 and who applied conservative accounting as well as having an audit committee. The testing of hypothesis in this research is used moderated regression analysis (MRA). The result of hypothesis test indicated that audit committees affect the positive relationship between company’s risk and conservatism accounting. The higher of the company’s risk, then the audit committee will recommend ...

Analisis Pengaruh Struktur Kepemilikan Saham, Leverage Dan Kebijakan Dividen Terhadap Nilai Perusahaan Manufaktur Yang Go Public DI Bursa Efek Indonesia Periode 2013-2015

Proceeding TEAM

Analisis Pengaruh Struktur Kepemilikan Saham, Leverage dan Kebijakan Dividen terhadap Nilai Perus... more Analisis Pengaruh Struktur Kepemilikan Saham, Leverage dan Kebijakan Dividen terhadap Nilai Perusahaan Manufaktur Yang Go Public di Bursa Efek Indonesia periode 2013-2015. Penelitian ini bertujuan untuk menemukan bukti empiris pengaruh struktur kepemilikan saham, leverage, dan kebijakan dividen terhadap nilai perusahaan manufaktur. Penelitian dilakukan tahun 2013-2015, dengan menggunakan sampel sebanyak 120 perusahaan manufaktur. Hasil penelitian menjelaskan bahwa struktur kepemilikan, leverage, dan kebijakan deviden berpengaruh signifikan terhadap nilai perusahaan. Berdasarkan hasil temuan tersebut dapat disarankan, agar principal dan agen saling bersinergi demi going concern perusahaan.

Download

Does Time Management and Peer Management Affect The Academic Procrastination Of Students?

Many factors influence student learning activities, one of which is the learning environment. A c... more Many factors influence student learning activities, one of which is the learning environment. A conducive learning environment can be created with the support of good time management and peer support. However, if these two things cannot be managed properly, it will tend to cause the procastination of student academic activitiesThe goal of this study is to determine the influence of time management and peers on the academic procrastination of students in economic education at Universitas Pendidikan Ganesha. This research is causal research. Sampling technique used is proportional cluster random sampling. Data sellected by questionnaires and given to 215 respondents then analyzed by multiple linear regression. The results of the research showed that there was a significant negative effect of time management toward academic procrastination partially and simultaneously.

Download

The Impact of Accounting Knowledge and Training towards The Use of Accounting Information on The Owners of MSME in Badung

Proceedings of the International Conference on Tourism, Economics, Accounting, Management, and Social Science (TEAMS 2018)

Download

Pengaruh Kepemimpinan Dan Kompensasi Finansial Terhadap Kepuasan Kerja Karyawan Pada Koperasi Serba Usaha Swadharma Di Denpasar

The Social Studies, 2018

Pengaruh Kepemimpinan dan Kompensasi Finansial Terhadap Kepuasan Kerja Karyawan Pada Koperasi Ser... more Pengaruh Kepemimpinan dan Kompensasi Finansial Terhadap Kepuasan Kerja Karyawan Pada Koperasi Serba Usaha Swadharma di Denpasar. Untuk mencapai tujuan tersebut, penulis memperoleh data dalam penelitian ini menggunakan metode observasi dan metode kuisioner, data analisis dengan analisis regresi ilinier berganda dan uji determinasi (R2 ). Populasi dalam penelitian ini adalah karyawan Koperasi Serba Usaha Swadharma di Denpasar sebanyak 30 orang yang di jadikan responden. Hasil perhitungan analisis regresi linier berganda terhadap kepuasan kerja kayawan adalah Y = 0,795 + 0,435 X1 + 0,668 X2. Dapat dinyatakan bahwa meningkatnya kepuasan kerja karyawan pada Koperasi Serba Usaha Swadharma di Denpasar di pengaruhi oleh meningkatnya variabel kepemimpinan dan kompensasi finansial. Uji signifikan dengan menggunakan t-test di peroleh t-h1 2,153 sig 0,009 maka kepemimpinan memiliki pengaruh yang signifikan terhadap kepuasan kerja karyawan. Uji t-h2 diperoleh t-h2 4,745 sig 0,000 maka kompensasi...

Analisis Pengaruh Bauran Pemasaran Terhadap Volume Penjualan Produk Twisterdog

Perusahaan mempunyai tujuan untuk memperoleh laba demi kelangsungan hidup perusahaan. Persaingan ... more Perusahaan mempunyai tujuan untuk memperoleh laba demi kelangsungan hidup perusahaan. Persaingan yang semakin ketat membuat perusahaan harus menentukan strategi pemasaran yang tepat (marketing mix). Metode penentuan sampel dalam penelitian ini adalah non probability sampling, dengan jumlah sampel 60. Tehnik analisis data yang digunakan adalah analisis regresi linear berganda, analisis determinasi, Uji F dan Uji t. Uji ini telah memenuhi syarat uji instrument, dan uji asumsi klasik. Berdasarkan hasil pengujian hipotesis (a) Produk berpengaruh positif dan signifikan terhadap volume penjualan dengan nilai t hitung 2,530 dengan signifikansi 0,003 <0,05, (b) Harga berpengaruh negatif dan signifikan terhadap volume penjualan dengan nilai t hitung - 2,267 dengan signifikansi 0,020 <0,05, (c) Distribusi berpengaruh positif dan signifikan terhadap volume penjualan dengan nilai t hitung 2,496 dengan signifikansi 0,017 <0,05, (d) Promosi berpengaruh positif dan signifikan terhadap vol...

Pengaruh Prosedur Pemberian Kredit Terhadap Resiko Kredit Macet Pada KSU Harta Saguna Warga Pande, Kabupaten Gianyar Tahun 2016-2017

The Social Studies, 2019

Penelitian ini bertujuan untuk mengetahui Pengaruh Prosedur Pemberian Kredit Terhadap Resiko Kred... more Penelitian ini bertujuan untuk mengetahui Pengaruh Prosedur Pemberian Kredit Terhadap Resiko Kredit Macet Pada KSU Harta Saguna Warga Pande Kabupaten Gianyar, Tahun 2016-2017. Penelitian ini menggunakan pendekatan kuantitatif, dengan variabel penelitian Prosedur Pemberian Kredit (X) dan Resiko Kredit Macet (Y). Penelitian ini menggunakan penelitian populasi dengan responden seluruh nasabah kredit KSU Harta Saguna Warga Pande yang berjumlah sebanyak 44 orang. Tehnik pengambilan data menggunakan kuesioner dan dokumentasi, dengan metode analisis regresi linier sederhana. Hasil penelitian ini menunjukkan bahwa terdapat hubungan antara Prosedur Pemberian Kredit (X) terhadap Resiko Kredit Macet (Y), yang dibuktikan dengan nilai thitung sebesar 5,567 jika dibandingkan dengan nilai ttabel adalah sebesar 2,018. Hasil tersebut diperkuat dengan analisis regresi linier sederhana yang memperoleh persamaan Y = 32,905 – 0,190 X yang menunjukkan terdapat hubungan yang negatif antara prosedur pember...

Does Time Management and Peer Management Affect The Academic Procrastination Of Students?

Download

Pengaruh Harga Dan Fasilitas Terhadap Kepuasan Konsumen Semeton Barbershop Di Wilayah Desa Peguyangan Kangin Tahun 2018

Tujuan dalam penelitian ini adalah Pengaruh Harga dan Fasilitas terhadap Kepuasan Konsumen Semeto... more Tujuan dalam penelitian ini adalah Pengaruh Harga dan Fasilitas terhadap Kepuasan Konsumen Semeton Barbershop di Wilayah Desa Peguyangan Kangin Tahun 2018. Program Studi Pendidikan Ekonomi Fakultas Pendidikan Ilmu Pengetahuan Sosial IKIP PGRI BALI Tahun 2019. Metode pengumupulan data dalam penelitian ini yaitu metode asosiatif kausal. Data analisis regresi linier berganda dan uji koefisien determinasi (Adjust R square).Hasil penelitian ini menunjukkan bahwa (1) Variabel Harga (X1) berpengaruh terhadap Kepuasan Konsumen (Y) hal ini didasari oleh uji t sebesar 2,441 dengan nilai signifikan 0,017<0,05. (2) Variabel Fasilitas (X2) berpengaruh terhadap Kepuasan Konsumen (Y) hal ini didasari oleh hasil uji t sebesar 4,335 dengan nilai signifikansi 0,000 < 0,05. (3) Variabel Harga (X1) dan Fasilitas (X2) berpengaruh signifikan terhadap Kepuasan Konsumen (Y) di Semeton barbershop hal ini didasari oleh uji F sebesar 13,490 dengan nilai signifikan 0,000 < 0,05. (4) hasil koefisien uj...