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All Journal Jurnal Ilmiah Akuntansi dan Bisnis E-Jurnal Ekonomi dan Bisnis Universitas Udayana E-Jurnal Akuntansi Universitas Udayana Jurnal Ilmiah Akuntansi dan Humanika SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS Management Studies and Entrepreneurship Journal (MSEJ) Journal of a Sustainable Global South
I Ketut Suryanawa
Fakultas Ekonomi Dan Bisnis, Universitas Udayana
Arts Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Public Health Social Sciences

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ANALISIS HUBUNGAN ANTARA PROFESIONALISME AUDITOR DENGAN PERTIMBANGAN TINGKAT MATERIALITAS DALAM PROSES PENGAUDITAN LAPORAN KEUANGAN Alvina, Novita; Suryanawa, I Ketut
Jurnal Ilmiah Akuntansi dan Humanika Vol 1, No 1: EDISI DESEMBER 2011
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jinah.v1i1.304

Abstract

Profesionalisme menjadi tuntutan utama seseorang yang bekerja sebagai auditoreksternal. Gambaran seseorang yang profesional dalam profesi auditor eksternaldicerminkan dalam lima dimensi: pengabdian pada profesi, kewajiban sosial, kemandirian,keyakinan pada profesi dan hubungan dengan sesama profesi. Penelitian ini dilakukanuntuk mengetahui bagaimana hubungan antara profesionalisme yang dimiliki oleh auditordengan pertimbangan tingkat materialitas dalam pengauditan laporan keuangan. Respondenpenelitian ini adalah auditor yang bekerja pada Kantor Akuntan Publik wilayah Bali.Penelitian ini menggunakan data primer yaitu data yang diperoleh melalui penyebarankuesioner kepada responden dengan metode nonprobability sampling. Adapun uji yangdigunakan adalah uji kendall-tau. Pengujian hipotesis terhadap variabel pengabdian padaprofesi, kewajiban sosial, kemandirian, keyakinan pada profesi dan hubungan dengansesama profesi menunjukkan adanya hubungan yang positif dan signifikan terhadappertimbangan tingkat materialitas dalam pengauditan laporan keuangan.Kata Kunci: profesionalisme, materialitas
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN PADA KINERJA MANAJERIAL DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERASI KADEK JULI SUARDANA; I KETUT SURYANAWA
Jurnal Ilmiah Akuntansi dan Bisnis Vol 5 No 1 (2010)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (64.567 KB)

Abstract

Researches on relationship between budget participation andmanagerial performance have shown inconclusive evidences. Thereforemoderating variables are necessary. Organization commitment is one of thesevariables. High commitment makes individual doing his/her best for thesuccess of the organization. This research is conducted in SKPD Offices inBadung Regency. The purpose is to investigate the effect of budgetparticipation on managerial performance and to examine whether organizationcommitment can moderate the relationship between budget participation andmanagerial performance. Respondents consist of member of management,whether top, middle, and lower level. Sample is defined using purposivesampling technique.Result of the first hypothesis test shows that budget participationsignificantly and positively affects managerial performance. The second testresults that organization commitment is not able to strengthen the relationshipbetween budget participation and managerial performance. Some limitationsof this research comprise the use of self rating scale on measurement ofmanagerial performance, and the use of only one moderating variable. Furtherresearch could measure financial performance and also consider using othervariables that expected to moderate the relationship between budgetparticipation and managerial performance.
PEMANFAATAN TEKNOLOGI INFORMASI DAN PENGARUHNYA TERHADAP KINERJA INDIVIDUAL PADA KANTOR PELAYANAN PAJAK PRATAMA DENPASAR BARAT ASTUTI HANDAIYANI SIREGAR; I KETUT SURYANAWA
Jurnal Ilmiah Akuntansi dan Bisnis Vol 4 No 2 (2009)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (194.882 KB)

Abstract

An appropriate utilization of information technology (IT) wouldenable a company to gain competitive advantages, while improvingindividual performances of the company’s employees. Before utilizing IT,an IT developer must understand factors considered in deciding ITapplication. This research aims to investigate factors influencing ITutilization and the impact on individual performance in Taxation OfficeKPP Pratama West Denpasar. Sample consists of all employees using ITto have job done. Data are obtained using questionnaire anddocumentation. Hypothesis are tested with multiple and simpleregression.Results show that factors like social, affect, job fitness, long-termconsequences, and job complexity simultaneously affect IT utilizationpositively and significantly. Partially, job fitness and long-termconsequences provide positive and significant impact; while social factor,affect, and complexity have positive relation with IT utilization but notsignificant. Furthermore, facilitating condition factor negatively relatedbut insignificant to IT utilization. Finally, the IT utilization affectsindividual performance positively and significantly.
ANALISIS PENGARUH OPINI AUDIT GOING CONCERN DAN PERGANTIAN MANAJEMEN PADA AUDITOR SWITCHING NUR WAHYUNINGSIH; I KETUT SURYANAWA
Jurnal Ilmiah Akuntansi dan Bisnis Vol 7 No 1 (2012)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (182.583 KB)

Abstract

Penelitian ini difokuskan pada masalah mengenai apakah opini audit going concern dan pergantian manajemen berpengaruh pada auditor switching. Tujuan penelitian ini adalah untuk mengetahui pengaruh opini audit going concern dan pergantian manajemen pada auditor switching. Penelitian ini difokuskan pada perusahaan manufaktur yang terdaftar di Bursa efek Indonesia tahun 2005--2009 dengan jumlah pengamatan sebanyak 247 sampel penelitian yang diperoleh dengan metode purposive sampling. Teknik analisis yang digunakan dalam penelitian ini adalah teknik analisis regresi logistik. Berdasarkan hasil analisis diketahui bahwa opini audit going concern tidak berpengaruh pada auditor switching karena pergantian akuntan publik dari KAP Big Four ke akuntan publik KAP Non Big Four dikhawatirkan dapat mengakibatkan respons negatif dari pelaku pasar terhadap kualitas laporan keuangan perusahaan. Pergantian manajemen tidak berpengaruh pada auditor switching karena kualitas audit akuntan publik dari KAP yang berafiliasi dengan The Big Four Auditors tetap diyakini memililiki kekuatan monitoring dan independensi yang tinggi.
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN DENGAN GAYA KEPEMIMPINAN DAN LOCUS OF CONTROL SEBAGAI VARIABEL MODERASI I Ketut Suryanawa I Dewa Ayu Aniek Anggreni Tintara
Jurnal Ilmiah Akuntansi dan Bisnis Vol 8 No 1 (2013)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (73.213 KB)

Abstract

ABSTRAK Tujuan penelitian ini untuk mengetahui apakah ada pengaruh yang signifikan antara partisipasi penyusunan anggaran terhadap kinerja manajerial dan apakah gaya kepemimpinan dan locus of control mampu memoderasi hubungan antara partisipasi penyusunan anggaran dengan kinerja manajerial. Teknik analisis yang digunakan adalah regresi linier sederhana dan moderated regression analysis. Berdasarkan hasil analisis diketahui bahwa partisipasi penyusunan anggaran berpengaruh positif terhadap kinerja manajerial. Gaya kepemimpinan tidak mampu memoderasi hubungan antara partisipasi penyusunan anggaran dengan kinerja manajerial. Locus of control juga tidak mampu memoderasi hubungan antara partisipasi penyusunan anggaran dengan kinerja manajerial.   Kata kunci: gaya kepemimpinan, kinerja manajerial, locus of control, partisipasi anggaran
PENGARUH LDR, NPL DAN BOPO TERHADAP PROFITABILITAS LPD DI KOTA DENPASAR TAHUN 2017-2019 I Made Dwi Adnyana Puta; I Ketut Suryanawa
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.11.NO.03.TAHUN.2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (245.985 KB) | DOI: 10.24843/EEB.2022.v11.i03.p08

Abstract

This study aims to determine the effect of loan to deposit ratio, non-performing loans, operational costs and operating income on profitability. This research was conducted at LPDs in Denpasar City in 2017-2019. The number of samples used as many as 35 LPD, with saturated sampling method. The data collection method used is the non-participant observation method, namely through observations made on the LPD financial report data publication documents. The types of data are quantitative and qualitative data. Sources of data used are secondary data obtained from the LPLPD Denpasar City. The analysis technique used is multiple linear regression analysis technique. The results of this study provide evidence that the loan to deposit ratio has a positive and significant effect on the profitability of LPDs in Denpasar City, non-performing loans and operational costs of operating income have a negative and significant effect on the profitability of LPDs in Denpasar City.
Pengaruh Opini Auditor dan Pertumbuhan Penjualan Perusahaan pada Nilai Perusahaan Ketut Ita Diantari; I Ketut Suryanawa
E-Jurnal Akuntansi Vol 26 No 2 (2019)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2019.v26.i02.p10

Abstract

The study was conducted to identify and test empirically the influence of auditor opinion which is an external factor, and sales growth which is the company's internal factors on the firm’s value. The study was conducted on consumer goods industry sector companies for the period 2013-2017. Samples totaling 17 companies was selected purposively, so that 85 observations were obtained. The data analysis technique used is multiple linear regression. The results of the study show 1) the auditor's opinion does not affect the firm's value. 2) Company sales growth has a positive effect on firm’s value. Based on the results obtained, the research has theoretical implications, that is, it can support signal theory and become another research reference source related to firm’s value. The practical implication is to be considered by investors, creditors, and other interested parties in making business decisions. Keywords: auditor opinion, company sales growth, firm value
Pengaruh Pemahaman Kode Etik Akuntan, Kecerdasan Emosional, dan Religiusitas terhadap Perilaku Etis Mahasiswa Akuntansi I Komang Raditya Wiguna; I Ketut Suryanawa
E-Jurnal Akuntansi Vol 28 No 2 (2019)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2019.v28.i02.p09

Abstract

The purpose of this study was to determine the effect of Understanding the Code of Ethics of Accountants, Emotional Intelligence, and Religiosity on Ethical Behavior of Accounting Students. This study uses multiple linear regression analysis techniques. In determining the sample of this study using Slovin formula. From the calculation results, it was found that the sample amounted to at least 75 respondents who were active students of the class of 2015 and had taken auditing courses 1. The type of data used in this study is quantitative data, in the form of answers from respondents stated in the form of numbers from the questionnaire was measured using a Likert scale. The results of the analysis show that the understanding of the accountant's code of ethics, emotional intelligence, and religiosity positively influences the ethical behavior of accounting students.Keywords: Understanding of the accountant's code of ethics, emotional intelligence, religiosity, ethical behavior.
Pengaruh Partisipasi Anggaran Pada Budgetary Slack dengan Self Esteem dan LOC Sebagai Variabel Pemoderasi Putu Agus Aditya Pramana Putra; I Ketut Suryanawa
E-Jurnal Akuntansi Vol 27 No 1 (2019)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2019.v27.i01.p09

Abstract

This study aims to determine the effect of budget participation on budgetary slack and whether self esteem and locus of control are able to moderate the effect of budget participation on budgetary slack in the Badung District OPD. The samples in this study were the Head of the OPD, the Head of the Subdivision of Finance, and the Head of the Planning & Program Subdivision at each Dinas in Badung Regency with a total of 101 respondents. The method of determining the sample uses a purposive sampling method and data collection using a questionnaire. Data were analyzed using Moderated Regression Analysis (MRA). Based on the results of this study indicate that budgetary participation has a positive effect on budgetary slack, self esteem can weaken the influence of budgetary participation on budgetary slack and locus of control is not able to moderate the influence of budgetary participation on budgetary slack. Keywords: Budget participation, budgetary slack, self esteem, LOC
PENGARUH ENVIRONMENTAL PERFORMANCE PADA REAKSI INVESTOR DI PERUSAHAAN HIGH PROFILE BURSA EFEK INDONESIA Komang Rina Prabandari; Ketut Suryanawa
E-Jurnal Akuntansi Vol 7 No 2 (2014)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

ABSTRAK Respon yang diberikan oleh investor ketika informasi diungkapkan disebut reaksi investor. Saat ini informasi yang menjadi salah satu pertimbangan penting calon investor adalah informasi tentang sosial dan lingkungan. Environmental Performance adalah kinerja perusahaan untuk mewujudkan lingkungan baik, yang akan membangun citra yang baik di mata stakeholders. Metode penentuan sampel menggunakan metode purposive sampling dan diperoleh 18 perusahaan. Pengujian hipotesis menggunakan teknik regresi liniear sederhana. Pengujian secara parsial menyimpulkan environmental performance berpengaruh positif pada reaksi investor. Kata kunci : Reaksi Investor, Abnormal Return, Environmnetal Performance, high profile
Co-Authors A.A. Istri Muthia Dewi Anak Agung Ayu Mutya Armika Anak Agung Mas Pratiwi Anak Agung Mas Ratih Astari Anak Agung Ngurah Agung Kresnandra Anak Agung Ngurah Bagus Dwirandra ASTUTI HANDAIYANI SIREGAR Cicilia Citra Liadi Darsyaf Icap Alam Dewa Made Bagus Umbara Gde Deny Larasdiputra I Gede Candra Kusuma I Gusti Ayu Gita Maheswari I Gusti Ayu Nyoman Budiasih I Gusti Bagus Bayu Pratama Putra I Gusti Ngurah Rai Suryawan I Komang Raditya Wiguna I Made Andika Pramana Pande I Made Arya Dwiputra I Made Dwi Adnyana Puta I Made Sadha Suardikha I Made Surya Widhi Wibawa I Wayan Suartana K. Baba Adiatma Kadek Indri Pradnyavita KADEK JULI SUARDANA Kadek Weda Noveadjani Tista Ketut Ita Diantari Kevin Hestia Gigih Anugerah Komang Rina Prabandari Luh Nila Made Anggi Adeliana Dewi Made Dewi Ayu Untari Made Diah Krisna Dewi Made Mertha Maria Meiatrix Ratna Sari Nabilah Aulia Ni Kadek Sri Rahayu Ni Kd Sri Lestari Dewi Ni Luh Yuni Pratiwi Ni Made Apsari Dwijayanti Ni Made Dwi Permanasari Ni Nyoman Narayanti Ni Putu Eka Ratna Sari Ni Putu Yandini Eka Putri Nining Pratiwi Novita Alvina Nur Wahyuningsih Pande Made Hierra Andira Sari Pradnya Paramita Putu Agus Aditya Pramana Putra Putu Intan Trisna Dewi Putu Sri Arta Jaya Kusuma, Putu Sri Arta Jaya Putu Wahyu Aditya Vallentino Sang Made Aditya Mahardika Kebon Wayan Purwa Abhimantra