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Factors Affecting the Effectiveness of Accounting Information Systems in Village Credit Institutions Throughout Jembrana Regency
Ni Luh Gede Putri Wulandari
; Made Yenni Latrini
International Journal of Entrepreneurship and Management
Vol 2
, No 3
(2025)
This study explores the influence of information system quality, information technology sophistication, and personal technical capability on the effectiveness of Accounting Information Systems (AIS) in Village Credit Institutions (LPDs) in Jembrana Regency. The research adopts a quantitative approach, utilizing a survey method. Questionnaires were distributed to 63 employees from 21 LPDs that have already implemented computerized AIS. The study focuses on assessing how these three independent va...
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The Effect of Profitability, Leverage, and Capital Intensity on Tax Avoidance (An Empirical Study of Property and Real Estate Companies Listed on the Indonesia Stock Exchange for the 2019–2023 Period)
Ni Putu Ari Mirayani
; Made Yenni Latrini
International Journal of Management
Vol 2
, No 3
(2025)
Tax avoidance is a legal strategy used by companies to minimize their tax burden by exploiting loopholes in tax regulations without violating the law. Although not illegal, this practice may reduce a company’s tax contribution to the state and pose reputational risks. This study aims to analyze the influence of profitability (ROA), leverage (DER), and capital intensity (FAT) on tax avoidance, measured using the Current Effective Tax Rate (CETR), in property and real estate companies listed on t...
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The Effect of Carbon Emission Disclosure and Green Investment on Firm Value
Ni Wayan Sulistiani
; Made Yenni Latrini
International Journal of Entrepreneurship and Management
Vol 2
, No 1
(2025)
Firm value is a crucial indicator that provides information to investors for making investment decisions. Today, investors also consider a company’s commitment to environmental issues, especially in the energy sector, which significantly contributes to carbon emissions. This study aims to empirically examine the effect of carbon emission disclosure and green investment on firm value. The theoretical framework employed includes signaling theory and legitimacy theory. Firm value is measured using...
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The Effect of Time Budget Pressure and Auditor Rotation on Audit Quality with Company Size as A Moderating Variable (An Empirical Study on Non-Banking Financial Sector Companies Listed on the Indonesia Stock Exchange in 2019–2023)
Made Widananda Vira Suksma Paramachintya
; Made Yenni Latrini
International Journal of Economics, Management and Accounting
Vol 2
, No 4
(2025)
Audit quality is defined as the likelihood or probability that an auditor will detect and report any violations or misstatements in a client’s financial statements. This study aims to empirically examine the effect of time budget pressure and auditor rotation on audit quality, with firm size as a moderating variable. The research was conducted on non-bank financial companies listed on the Indonesia Stock Exchange during the 2019–2023 period. The study sample consisted of 50 companies selected us...
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Faktor-Faktor yang Mempengaruhi Audit Delay dengan Spesialisasi Industri Auditor sebagai Pemoderasi
Ida Ayu Ratih Weda Dwijayani
; Made Yenni Latrini
Jurnal MIMBAR ADMINISTRASI
Vol 21
, No 1
(2024)
This study aims to empirically prove the influence of auditor switching, financial distress, and the complexity of company operations on audit delays and to prove empirically whether the specialization of the auditor industry moderates the influence of auditor switching, financial distress, and complexity of company operations on audit delays in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period of 2019-2022. The population of this study is 167 companies. The sam...
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