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Showing papers in "International Research Journal of Management, IT and Social Sciences in 2020"


Journal ArticleDOI
TL;DR: In this article, the authors determined the effect of profitability and liquidity on firm value and determined the role of capital structure in mediating the impact of profitability on the firm value in the construction and building sub-sector companies listed on the IDX for the period 2013-2017.
Abstract: This study aims to determine the effect of profitability and liquidity on firm value and determine the role of capital structure in mediating the effect of profitability and liquidity on firm value in the construction and building sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2013-2017. The population in this study are construction and building sub-sector companies that are listed on the Indonesia Stock Exchange and have complete financial statements for the period 2013-2017. This study uses samples with the census method. The data analysis technique used is path analysis. Profitability has a positive and significant effect on capital structure, Liquidity has a negative and significant effect on capital structure, capital structure has a positive and significant effect on firm value, profitability has a positive and significant effect on firm value, liquidity has a negative and not significant effect on firm value and capital structure is able to mediate the effect of profitability and liquidity on firm value.

33 citations


Journal ArticleDOI
TL;DR: In this paper, the effect of motivation on job satisfaction and employee performance was studied using interviews and questionnaires in the Cooperativa Cafe Timor employees in Timor-Leste.
Abstract: This study aims to study the effect of motivation on job satisfaction and employee performance. The population in this study was 505 Cooperativa Cafe Timor employees in Timor-Leste by determining saturated samples at 6 company locations, namely the NT Factory, Comoro, Manleuana, Railaco, Tibar, and at the Head Office as many as 202. This study used a quantitative approach with data collection methods using interviews and questionnaires. Data that has been collected and verified valid are analyzed using descriptive analysis techniques and using a variance-based or component-based approach with Partial Least Square (PLS) analysis tools. The results show that motivation has a significant positive effect on job satisfaction and employee performance. The findings of this study also state that job satisfaction has a significant positive effect on employee performance. The implications of this study emphasize the need to improve adaptive performance so that companies can always keep abreast of developments in the face of increasingly fierce competition.

29 citations


Journal ArticleDOI
TL;DR: In this paper, the effect of capital structure with the Debt to Equity Ratio proxy, sales growth with Sales Growth proxy and profitability with return on asset proxy on firm value with direct and indirect Price Book Value proxy using Return on Asset as a variable intervening.
Abstract: This study aims to examine and analyze the effect of capital structure with the Debt to Equity Ratio proxy, sales growth with Sales Growth proxy and profitability with Return on Asset proxy on firm value with direct and indirect Price Book Value proxy using Return on Asset as a variable intervening. This study uses secondary data sourced from annual reports of 51 Consumer Good industrial companies listed on the Indonesia Stock Exchange for the period 2013-2018 as population. The sample selection is made by a purposive sampling technique that is the existence of certain criteria which are used as the basis for the selection of research samples. The results of the study are DER significant negative effect on ROA, SG significantly positive effect on ROA. DER does not affect PBV. SG has a significant positive effect on PBV. ROA can act as a mediator of the influence of DER, SG, and DPR on PBV.

23 citations


Journal ArticleDOI
TL;DR: In this paper, the effect of experiential marketing, social media marketing, and brand trust partially on repurchase intention was evaluated on OVO application users in Denpasar City.
Abstract: This research was conducted to determine the effect of experiential marketing, social media marketing, and brand trust partially on repurchase intention. This research was conducted on OVO application users in Denpasar City. This study uses a quantitative approach. Respondents have taken as many as 160 respondents with a Non-probability sampling technique with the purposive sampling method. In research data obtained through the distribution of questionnaires. The testing method used in this study is the Linear Regression Test. The results in this study are experiential marketing, social media marketing, and brand trust partially positive and significant effect on repurchase intention.

21 citations


Journal ArticleDOI
TL;DR: In this article, the authors investigated the factors that influence the intention to use Mobile Payment in MSMEs by using descriptive qualitative methods and interpretive through observation, documentation, and interviews with informants.
Abstract: The rapid development of technology is driving changes in payment systems in transactions One payment system is a payment system using a smartphone called Mobile Payment We can pay attention to Mobile Payment service providers in Indonesia starting to target MSMEs as their target market This is a very appropriate step considering a large number of MSMEs in Indonesia This study aims to determine the acceptance of Mobile Payment at MSMEs By investigating the factors that influence the intention to use Mobile Payment This study uses descriptive qualitative methods and interpretive through observation, documentation, and interviews with informants The informants in this study were the MSMEs Owner and Managers in Denpasar Based on the results of the research conducted, it can be concluded that Mobile Payment has not been fully accepted by MSMEs in Denpasar Consumers use Mobile Payment because they have partnered with the application, if for offline shopping consumers rarely use and use more cash The results showed the Perception of Usefulness, Perception of Ease, Perception of Comfort, and Social Influence affect the acceptance of Mobile Payment at MSMEs in Denpasar

19 citations


Journal ArticleDOI
TL;DR: In this paper, the effect of time budget pressure on audit quality of public accounting firm / KAP auditors in Bali Province was analyzed using the Moderated Regression Analysis (MRA) technique.
Abstract: The audit quality of the public accounting firm / KAP was questioned as there were several cases of fraud, irregularity, and other unhealthy accounting practices that linked several public companies that had been audited and obtained an unqualified opinion / WTP. Empirical research shows that time budget pressure has an effect on audit quality but is not linear because moderating factors are suspected, including time budget pressure, audit structure, independence, and audit supervision. The purpose of this study was to determine the effect of time budget pressure on audit quality. The population of KAP auditors in Bali Province and the research sample was determined by purposive sampling method. The data collected were tabulated and analyzed using the Moderated Regression Analysis (MRA) technique through the following stages: classical assumption test, model feasibility test (F test), determination coefficient analysis (Ajd. R2), research hypothesis testing (t-test) for both partial and moderating effect. The results of the research show that time budget pressure has a negative effect but not statistically significant on audit quality. Furthermore, audit structure, independence, audit supervision attenuate the negative effects of time budget pressure on audit quality.

18 citations


Journal ArticleDOI
TL;DR: In this paper, the effect of product quality on consumer satisfaction and repurchase intention of consumers in the city of Denpasar, Turkey was analyzed using PLS (Partial Least Square) analysis technique.
Abstract: The purpose of this study is to explain the effect of product quality on consumer satisfaction and repurchase intention Berrybenkacom consumers in the city of Denpasar The sample used was Berrybenkacom consumers in the city of Denpasar with a total of 105 respondents with a sample collection technique using purposive sampling This research uses PLS (Partial Least Square) analysis technique The results found that the quality of the product had a significant positive effect on repurchase intentions Product quality has a significant positive effect on customer satisfaction Consumer satisfaction has a significant positive effect on repurchase intentions Consumer satisfaction acts as a partial mediating variable on the effect of the relationship of product quality on repurchase intentions The implications of this study indicate that to increase the repurchase intention of its products, Berrybenkacom should need to pay attention to the factors of product quality and customer satisfaction To maintain and increase market share, Berrybenkacom needs to maintain the quality of its products Good product quality will increase customer satisfaction and encourage repurchase intentions of Berrybenkacom consumers in the future

17 citations


Journal ArticleDOI
TL;DR: In this article, the authors present the results of a review of seven International publications that discuss how technology can innovate distance learning during a pandemic crisis in remote areas in Indonesia and conclude that technology services are quite large in helping the learning of the nation's children all over Indonesia.
Abstract: This study presents the results of a review of seven International publications that discuss how technology can innovate distance learning during a pandemic crisis in remote areas in Indonesia. It cannot be denied that technology services are quite large in helping the learning of the nation's children all over Indonesia. However, we should cool off on educational researchers' findings, especially technology-based learning innovations, which are now increasingly being used in all business and educational activities of the younger generation. We have conducted a review of various literature. Then we continue with a review of ten publications on the role and impact of technology applications on the sustainability of learning in areas where internet networks are still tricky issues. To prove the claim, we conducted a qualitative analysis in a phenomenological and in-depth understanding to ensure that our findings were based on validity and reliability.

16 citations


Journal ArticleDOI
TL;DR: In this paper, the authors used descriptive qualitative and interpretive, by involving consumers, car marketers, and financial agents as informants, to study the change from consumption to consumerism.
Abstract: This study deals with changes in consumer behavior based on hedonic desires. The change from consumption to consumerism. This is done on the purchase of four-wheeled vehicles (cars). This research is expected to provide awareness and critical understanding to the public to buy products according to their abilities, not get caught in the capitalist trap. This study uses descriptive qualitative and interpretive, by involving consumers, car marketers, and financial agents as informants. The results show that there has been a transformation in the behavior of consumer societies based on the desire of hedonism that is influenced by global cultural imperialism, such as instant culture and consumerism behavior. Further research needs to be done on consumers in excessive consumption of other products.

14 citations


Journal ArticleDOI
TL;DR: In this article, the authors determined and obtained empirical evidence about the effect of auditor rotation, time pressure, and audit tenure on audit quality with auditor specialization as a moderating variable.
Abstract: The purpose of this study was to determine and obtain empirical evidence about the effect of auditor rotation, time pressure, and audit tenure on audit quality with auditor specialization as a moderating variable This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange in 2014-2018 The number of samples is 81 companies with the number of observations as many as 405 samples in 5 years, through the nonprobability method with a purposive sampling technique This research analysis technique uses Moderate Regression Analysis (MRA) Based on the results of the analysis found that audit rotation does not affect audit quality Time pressure influences audit quality Audit tenure affects audit quality The auditor's specialization does not affect audit quality

13 citations


Journal ArticleDOI
TL;DR: In this paper, the authors provide empirical evidence about fraud pentagon theory in detecting perceptions of fraud with good corporate governance as moderating, which is a type of potential moderation for the interaction of competence and arrogance.
Abstract: This study aims to provide empirical evidence about fraud pentagon theory in detecting perceptions of fraud with good corporate governance as moderating. The study was conducted at all PT BPRs in Bali Province who held positions as directors and commissioners. The sampling technique uses saturated samples and uses the Yamane formula and produces 225 samples that are worthy of study. The data analysis technique used in moderated regression analysis. The test results found that the pentagon theory fraud indicator namely pressure negatively affects the perception of fraudulent financial reporting. Opportunities and rationality have a positive effect on perceptions of financial reporting fraud. Competence and arrogance do not affect the perception of financial reporting fraud. GCG weakens the negative effect of pressure on perceptions of fraudulent financial reporting. GCG weakens the positive influence of opportunity and rationality on the perception of fraud. GCG does not moderate the effect of competence and arrogance on perceptions of fraudulent financial reporting, but GCG is a type of potential moderation for the interaction of competence and arrogance.

Journal ArticleDOI
TL;DR: In this article, a study was conducted in several hotels in the Kuta Badung area, Bali, where 105 married female employees, using the nonprobability sampling method, specifically purposive sampling.
Abstract: This research was conducted in several hotels in the Kuta Badung area, Bali. The number of samples taken was 105 married female employees, using the nonprobability sampling method, specifically purposive sampling. Data collection is done through observation, interviews, and questionnaires. The analysis technique used is multiple linear regression. Based on the results of the analysis found that (1) organizational commitment has a negative and significant effect on turnover intention, so the higher organizational commitment is felt by employees, the lower the desire to leave the company, and vice versa, the lower the organizational commitment felt by employees, the higher the desire to leave the company. (2) work stress has a positive and significant effect on turnover intention, so the higher the level of work stress felt by employees, the greater the intention of employees to leave the organization. (3) work-family conflict has a positive and significant effect on turnover intention, so the higher the conflict a person feels, the higher the person's desire to leave the company.

Journal ArticleDOI
TL;DR: In this paper, the effect of ethical sensitivity on internal audit quality was analyzed using the Moderated Regression Analysis (MRA) technique, which revealed that moral reasoning, whistleblowing intention, audit judgment, and audit judgment are important contingency factors.
Abstract: Empirical research reveals the effect of ethical sensitivity on internal audit quality but it is not always linear because of the role of several contingency factors. The purpose of this study was to determine the effect of ethical sensitivity on internal audit quality. Meanwhile, the specific objective of this research is to determine the ability of contingency factors, such as: moral reasoning, whistleblowing intention, audit judgment moderates the effect of ethical sensitivity on the quality of internal audit. The study population was the internal auditor of PT Bank BUMN "X" Kanwil Bali-Nusra, then the research sample was determined using the saturated sample method. Furthermore, the collected data were tabulated and analyzed using the Moderated Regression Analysis (MRA) technique. The results of this study reveal that: (1) Ethical sensitivity has a positive and significant effect on internal audit quality. (2) Moral reasoning strengthens the positive effect of ethical sensitivity on internal audit quality. (3) Whistleblowing intention strengthens the positive effect of ethical sensitivity on internal audit quality. (4) Audit judgment strengthens the positive effect of ethical sensitivity on internal audit quality.

Journal ArticleDOI
TL;DR: In this paper, the role of purchase intention in mediating perceived price and perceived quality of purchase decisions of customers in Denpasar City, Indonesia, was investigated by using Partial Least Square (PLS) analysis technique.
Abstract: The study was aimed to explain the role of purchase intention in mediating perceived price and perceived quality of purchase decisions of Xiaomi Smartphone customers in Denpasar City The sample is taken by a purposive sampling method as much as 130 Xiaomi customers in Denpasar The Partial Least Square (PLS) analysis technique was applied The result found that both perceived price and perceived quality positively and significantly affect purchase intentions and purchase decisions of Xiaomi smartphones Furthermore, the role of purchase intention also significantly mediated the perceived price and perceived quality towards the Xiaomi smartphone purchase decision This implies that the company should convince that the Xiaomi smartphone is worth the price, continue to improve the latest features to be more powerful and increasing the number of Xiaomi service centers in Indonesia, especially in the city of Denpasar

Journal ArticleDOI
TL;DR: In this paper, a business feasibility study applied quantitative and qualitative data analysis techniques to find out the business opportunity of Kulo coffee shop Pemogan, SWOT analysis was done.
Abstract: In running a business, there are certainly a lot of things to be aware of. Anything that can affect the company needs to be taken into account. Through the business feasibility study, business owner can be aware of the information regarding current business position. The information is used as a reference for the owner to run the business ahead. Kulo coffee shop Pemogan is currently facing a situation that requires the owner to be more creative and innovative amid similar business competition that is very strict especially in COVID-19 npandemic. This business feasibility study applied quantitative and qualitative data analysis techniques. Data were obtained through interviews, observations, and documentations conducted at the Kulo coffee shop Pemogan.n The data obtained from the research object were then immediately collected and processed. The stages conducted in analyzing the feasibility are through aspects such as market and marketing aspects, legal aspects, technical and technological aspects, environmental aspects, and financial aspects. In finding out the business opportunity of Kulo coffee shop Pemogan, SWOT analysis was done. It consisted of strengths, weaknesses, opportunities, and threats of this business.

Journal ArticleDOI
TL;DR: In this paper, the authors analyze the motivation and importance in the teaching-learning process for students and the teacher and how the interrelation of meaningful learning between the teacher who imparts knowledge-generating stimulate their classes and students who are capable to explore, investigate, learn new skills through the motivation provided by the educational setting.
Abstract: This article aims to analyze the motivation and importance in the teaching-learning process for students and the teacher and how the interrelation of meaningful learning between the teacher who imparts knowledge-generating stimulate their classes and students who are capable to explore, investigate, learn new skills through the motivation provided by the educational setting. The qualitative research describes theoretical content, guided by the deductive-inductive method referenced from journals, bibliographies, and analytical-descriptive. It has, as a result, the motivation in students, techniques and methodological strategies to achieve their goals.

Journal ArticleDOI
TL;DR: In this article, the authors examined the role of the audit committee in moderating the effect of managerial ownership and institutional ownership on financial distress in manufacturing companies listed on the Indonesian Stock Exchange.
Abstract: The purpose of this study is to obtain empirical evidence about the effects of managerial ownership and institutional ownership on financial distress and examine the role of the audit committee in moderating the effect of managerial ownership and institutional ownership on financial distress. The sampling technique used is the nonprobability sampling method with a purposive sampling technique. The data used in this study are secondary data obtained from the financial statements of manufacturing companies listed on the Indonesia Stock Exchange in the 2014-2018 period. Data are analyzed using ordinal logistic regression. The results of the analysis show that managerial ownership has no effect on financial distress, institutional ownership has a negative effect on financial distress, and the audit committee does not moderate the relationship between either managerial ownership or institutional ownership on financial distress.

Journal ArticleDOI
TL;DR: In this paper, the benefits of code-switching in the course of learning, explores some of the aspects of codeswitching and its effectiveness in increasing second language comprehension among the students at UE.
Abstract: Code-switching refers to the use of more than one language in a sentence or discourse. It is a natural commix that happens in utterances in bilingual and multilingual speakers reasoning one or more communal languages. Code-switching (CS) denotes an alteration that is recorded between more than one variation in language following in the context of a single conversation. In sociolinguistics, code-switching is considered not merely one element of social life but encircles the social strata of speakers' social settings, linguistic variation and social variables. It is a linguistic strategy of bilingual or multilingual speakers. It is referred to as a “conversational scheme which is employed to constitute, cross or abolish group boundaries, to create, evoke or change interactive relation with their rights and commitments”. (Gal, 1988). In multilingual contexts like Pakistan, code-switching is a common phenomenon. It appears as a conscious choice of language teachers to promote second language (L2) learning and improve second language comprehension among L2 learners. This article highlights the benefits of code-switching in the course of learning, explores some of the aspects of code-switching and its effectiveness in increasing L2 comprehension among the students at UE.

Journal ArticleDOI
TL;DR: In this paper, the authors reviewed the potential for leadership and human resource management in response to the emergence of the COVID-19 pandemic, and presented the results of the study in the descriptive analysis method under the phenomenological approach.
Abstract: This project reviewed the potential for leadership and human resource management in response to the emergence of the COVID-19 pandemic. In any emergency in a country, the role of a leader with the ability and seriousness of human resource management is believed to be very important. To prove this belief, we have collected many-related literature, such as understanding deeply the aspects of leadership and HR management that have been applied successfully in various International contexts. How this leadership role with good management of HR is effectively applied. Because we conducted this study in the pandemic era, an era where restrictions on public movement are being treated, the method of data collection was through engine searches by relying on keyword utility, for example, "leadership potential", "HR management", "responding to the COVID-19 outbreak", and "qualitative studies". Because this study is categorized, we present the results of the study in the descriptive analysis method under the phenomenological approach. For the findings of this review study to meet the principles of validity and trustworthiness, we, the findings of this study, must be able to answer research questions.

Journal ArticleDOI
TL;DR: In this paper, the authors examined the effect of ownership structure, firm size, and profitability on firm value and found that foreign ownership had a significant positive effect on profitability, but did not have a significant negative effect on the firm value.
Abstract: The purpose of this study was to examine the effect of ownership structure, firm size, and profitability on firm value. The research model was built by placing profitability measured by Return on Equity (ROE) as a mediating variable on the effect of ownership structure and firm size on the firm value measured by Price to Book Value (PBV). The study was conducted on the Pharmaceutical Industry in the Indonesia Stock Exchange for the period 2013-2018, with a total sample of 42 obtained by purposive sampling technique and analyzed by path analysis method. The results showed that foreign ownership had a significant positive effect on profitability but did not have a significant positive effect on firm value. Managerial ownership has no significant positive effect on profitability and no significant negative effect on firm value. Institutional ownership does not have a significant positive effect on profitability and firm value. The firm size has a significant positive effect on profitability but does not have a significant positive effect on firm value. Profitability has a significant positive effect on firm value.

Journal ArticleDOI
TL;DR: In this article, the effect of information quality, perceived privacy protection, and perceived security protection on trust and its effect on continuance intention to use OVO in Denpasar was investigated.
Abstract: This study aims to explain the effect of information quality, perceived privacy protection, perceived security protection on trust, and its effect on continuance intention to use OVO in Denpasar. This research was conducted in Denpasar, using 139 respondents. This study uses Structural Equation Modelling (SEM) analysis techniques with the Partial Least Square approach. This study shows that information quality has a positive and significant effect on trust. Perceived privacy protection has a positive and significant effect on trust and continuance usage intention. Perceived security protection has a positive and significant effect on trust and continuance usage intention. Also, this study also shows that trust has a positive and significant effect on continuance usage intention. Information quality was found that have no significant effect on the continuance usage intention.

Journal ArticleDOI
TL;DR: In this paper, the authors conducted a study to determine the effectiveness of the use of Instagram on the coffee shop "Ngocok Es Kopi" and found that the number of active users of the Instagram platform in Indonesia was dominated by 18-31 years old user groups.
Abstract: The sophistication of technology such as smartphones that everyone had, it makes start-up entrepreneurs use it very well. The purpose of this study was to determine the effectiveness of the use of Instagram on the Coffee Shop "Ngocok Es Kopi".The results showed that the number of active users of the Instagram platform in Indonesia was dominated by 18-31 years old user groups. This is a strong reason for marketing Ngocok Es Kopi chose to use Instagram because the group is by market segmentation. The Instagram platform is very helpful for introducing products to consumers. Showing photos of the Ngocok Es Kopi products that look fresh and added with the eccentric tagline on the glass packaging, this gives a distinctive impression and makes potential consumers curious to try the product. Strategies are taken to increase the number of followers by giving them prizes in the form of discounts or free drinks on the condition that they have to follow the Instagram account of Ngocok Es Kopi, and give away by taking part in quizzes conducted by Ngocok Es Kopi.

Journal ArticleDOI
TL;DR: In this paper, the authors used social media as an effective business promotion tool in the field of travel tourism in addition to travel tours, they also caters for events, car and motorbike rentals, spas a massages, shops, yoga, beauty, and skincare.
Abstract: An online-based transportation system has been created thanks to the industrial revolution 40, indirectly this system will slowly begin to shift transportation services such as travel that still uses conventional marketing systems Social media is a media platform that focuses on the existence of users who facilitate them in their activities and collaborations So in this case, the media can be seen as a virtual medium that strengthens between users as well as a social bond According to social media is the media used by consumers to share text, images, sound, and video information both with others and companies and vice versa With these unique characteristics, social media can be used as an effective business promotion tool Wonderfull Bali is a company engaged in the field of travel tourism In addition to travel tours, Wonderfull Bali also caters for events, car and motorbike rentals, spas a massages, shops, yoga, beauty, and skincare The travel agent industry is no longer able to rely on walk-in service for ticket reservations and choosing travel packages, everything has changed with digitaln

Journal ArticleDOI
TL;DR: In this article, the effect of mobile service quality on e-trust, e-satisfaction, and e-loyalty of mobile banking (m-banking) users was investigated.
Abstract: The development of information and communication technology has caused enormous changes in the business. To win the competition by reaching more and more customers, the bank must innovate in providing services that are in accordance with customer demands. One way is to offer mobile banking (m-banking). Trust is one of the important factors that influence consumers in dealing with m-banking. This study aims to explain the effect of mobile service quality on e-trust, e-satisfaction, and e-loyalty of mobile banking (m-banking) users. The respondents of this study are M-BCA, Mandiri Online or BRI Mobile users. Data was collected using a questionnaire from 120 respondents in Denpasar City and using m-banking at least 2 times a month. Data is processed using SEM-PLS analysis techniques with the Smart PLS application version 3.0. The results of the study found that mobile service quality has a positive and significant effect on e-trust. E-trust has a positive and significant effect on e-satisfaction, e-satisfaction has a positive and significant effect on e-loyalty and E-trust has a positive and significant effect on e-loyalty. Theoretical implications in this study are to enrich empirical evidence of research related to mobile service quality, e-trust, e-satisfaction and e-loyalty.

Journal ArticleDOI
TL;DR: In this article, the effect of leverage, free cash flow, corporate governance, growth, and risk management on earnings quality was investigated in the banking sector companies listed on the Indonesian Stock Exchange from 2016 to 2018.
Abstract: This study aims to obtain empirical evidence about the effect of leverage, free cash flow, corporate governance, growth, and risk management on earnings quality. The study population is the banking sector companies listed on Indonesia Stock Exchange from 2016 to 2018. Data were collected using the purposive sampling method. 41 companies were obtained as research samples to be analyzed using multiple linear regression analysis techniques. The test results showed the variable leverage, managerial ownership and risk management have a negative and significant effect on earnings quality. It was also indicated the variable free cash flow and growth have a positive and significant effect on earnings quality.

Journal ArticleDOI
TL;DR: In this article, the authors empirically prove the effect of organizational commitment on auditor performance mediated by dysfunctional audit behavior, and they found that organizational commitment has a positive effect on auditor's performance and audit dysfunctional behavior is not able to significantly mediate organizational commitment to auditor performance.
Abstract: Auditor performance is an act or the implementation of audit tasks that have been completed by the auditor within a predetermined period of time. One of the factors that influence auditor performance is organizational commitment and dysfunctional audit behavior. This study aims to empirically prove the effect of organizational commitment on auditor performance mediated by dysfunctional audit behavior. The population in this study were all auditors in KAP in all provinces of Bali. The sample was selected using the purposive sampling method with the criteria of auditors working on KAP for a minimum of one year. Data was collected through a survey method using a questionnaire. Hypotheses are tested by path analysis. Based on the results of the analysis it was found that organizational commitment has a positive effect on auditor performance and audit dysfunctional behavior is not able to significantly mediate organizational commitment to auditor performance. This is because an auditor who already has a commitment will do the best in carrying out his duties which causes his performance will increase, so that audit dysfunctional behavior is no longer significant in mediating the relationship of organizational commitment to auditor performance.

Journal ArticleDOI
TL;DR: In this paper, the authors examined the auditor's experience as moderating to the effect of investigative abilities and understanding of red flags on fraud detection and found that the more experienced of the auditor, the stronger the impact of investigative ability and red flags.
Abstract: This study was aimed to examine the auditor's experience as moderating to the effect of investigative abilities and understanding of red flags on fraud detection. There are several factors that affect the detection of fraud is the investigative ability and red flags. But these factors have an inconsistent effect, and it is suspected that this is moderated by the auditor's experience. This research was conducted at the state development audit agency (BPKP) province of Bali in 2019. The number of samples taken was 83 auditors who were willing to participate in this study. The sample in the study was determined by purposive sampling method. The data analysis technique used is Partial Least Square (PLS) analysis. Based on the results of the study it was found that higher investigative abilities make better the detection of fraud. The higher red flags, make better the fraud detection. The higher of auditor's experience, make better the fraud detection. The more experienced of the auditor, can be stronger the effect of investigative abilities on fraud detection. The auditor's experience is not able to moderate the effect of understanding of red flags on fraud detection, with R-square value (R2) of 82.3%.

Journal ArticleDOI
TL;DR: In this paper, the impact of tourism development on economic, cultural and environmental aspects of the local community of Canggu Village in Badung Regency, Indonesia is analyzed. And the results show that tourism development has a significant positive effect on economic variables, cultural variables, and environmental variables.
Abstract: The growing development of tourism in Canggu Village encourages researchers to analyze the Impact of Tourism Development on Economic, Cultural and Environmental Aspects of the Local Community of Canggu Village in Badung Regency. The population in this study is the local community of Canggu Village which is divided into 7 banjar adat (community). The sampling method that I used was random sampling where 30 questionnaires were distributed in each banjar adat so that a total of 210 respondents were obtained. The data analysis technique that the researchers used was Path Analysis. The results show that: (1) the variable of tourism development has a significant positive effect on economic variables; (2) the variable of tourism development has a significant positive effect on cultural variables; (3) the variable of tourism development has a significant positive effect on environmental variables.

Journal ArticleDOI
TL;DR: In this paper, the authors used the Moderated Regression Analysis (MRA) technique through the following stages: classical assumption test, model feasibility test (F test), determination coefficient analysis (Ajd. R2), research hypothesis testing (t-test) is good for its partial and moderate influence.
Abstract: The studies population in this study were auditors of the public accounting firm / KAP in the Province of Bali, then the research sample was determined using a purposive sampling method. Furthermore, primary data were collected in the form of respondents' perceptions using a modified questionnaire from previous researchers and tested for compliance with the instrument's validity and reliability test requirements. Then, the collected data were tabulated and analyzed using the Moderated Regression Analysis (MRA) technique through the following stages: classical assumption test, model feasibility test (F test), determination coefficient analysis (Ajd. R2), research hypothesis testing (t-test) is good for its partial and moderate influence. The results of the study found that organizational commitment improves auditor performance. Personality type is not able to strengthen the positive effect of organizational commitment on auditor performance. Audit structure and transformational leadership style reinforce the positive effect of organizational commitment on auditor performance.

Journal ArticleDOI
TL;DR: In this paper, the role of technology in the integration of connectivism is highlighted, where students will discover knowledge using strategies and skills to act or apply solutions to simulated or real cases, discovering, transforming, creating, or applying competences.
Abstract: Currently, technology influences the evolution of cultural, social, and educational changes is no exception, there is an evolution in the ways of learning and teaching, which has become a challenge, especially in social spheres where technology was unlikely to be used as an educational means since there was no access to it. That is why this article seeks to expose the role that connectivism has as a learning theory of the digital age and highlight its contribution in the formation of competences to achieve meaningful learning, based on the results obtained through a desk study. o Desk Research which allowed a critical and reflective review of previous research on the subject. Finding that technology plays a fundamental role in the integration of connectivism where students will discover knowledge using strategies and skills to act or apply solutions to simulated or real cases, discovering, transforming, creating, or applying competences.