Garuda - Garba Rujukan Digital

FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP PENERIMAAN OPINI GOING CONCERN PADA PERUSAHAAN MANUFAKTUR YANG MENGALAMI FINANCIAL DISTRESS Munidewi, Ida Ayu Budhananda; Pradipa, Nyoman Angga
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 4 No 1 (2019)
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Going concern audit opinion is an audit opinion issued by the auditor to ascertain whether the company can maintain its survival or not. The survival of a business entity is influenced by internal constraints, namely constraints within the company itself such as financial conditions, human resources, corporate culture, mastery of technology, internal supervision, etc. and external conditions can be constraints outside the company such as markets, monetary conditions, social, politics and others. Several studies show that the factors that encourage auditors to issue going concern opinions are different and the results are not conclusive. So, this study aims to reexamine the factors that influence the going concern audit opinion. The factors tested in this study are liquidity, audit firm reputation, previous year's audit opinion, and company size. This study uses manufacturing companies that experienced financial distress on the Indonesia Stock Exchange in 2014-2016 as a research sample. The results of purposive sampling, obtained a number of 31 manufacturing companies that meet the sample criteria. Testing the hypothesis in this study using logistic regression analysis. The test results show that only the previous year's audit opinion affected the acceptance of the going-concern audit opinion. Meanwhile, the variable liquidity, KAP reputation, and company size do not affect the acceptance of going-concern audit opinion.

BISAKAH PENGETAHUAN AUDITOR DAN SPIRITUAL CAPITAL DIGUNAKAN UNTUK MENGATASI DILUTION EFFECT PADA AUDIT JUDGMENT? Pertiwi, I Dewa Ayu Eka; Munidewi, Ida Ayu Budhananda; Pradipa, Nyoman Angga
Media Akuntansi dan Perpajakan Indonesia Vol 3 No 2 (2022): MEDIA AKUNTANSI DAN PERPAJAKAN INDONESIA
Publisher : Accounting Study Program, Universitas Ciputra Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37715/mapi.v3i2.2592

The dilution effect indicates the use of inappropriate information to make predictions, where diagnostic information is diluted by non-diagnostic information. Under the influence of non-diagnostic information, human predictions are not correct. Auditor knowledge is the auditor's understanding of the level of a job, both conceptually and theoretically. The negative impact of the dilution effect can affect audit quality, which can affect the auditor's ability to categorize some information based on its relevance during the process. The purpose of this study was to examine whether the dilution effect and auditor knowledge gained from training and work experience, and spiritual capital affect audit considerations in determining fraud risk. In an organized situation, this study was conducted using vignette and ANOVA to test the three hypotheses and simple regression to test the fourth hypothesis. The subjects of this research are auditors from Public Accounting Firms, especially in Bali and Nusa Tenggara. There are several findings that can be expected in this study. First, the dilution effect has an adverse impact on the auditor's mind when making judgments during a fraud risk assessment. Auditors who are not exposed to the dilution effect will provide a more accurate assessment than auditors who are exposed to the dilution effect. Second, auditor knowledge has a significant effect on audit considerations in detecting fraud. Auditors who have higher knowledge will make more accurate assessments than auditors who have lower knowledge. The third finding is that auditors can be better at making audit judgments to assess the risk of fraud if they are equipped with spiritual capital. The fourth finding, however, shows that auditors who have higher knowledge and spiritual capital will still make inappropriate judgments during fraud risk assessments when they are exposed to the dilution effect.

Faktor yang Berpengaruh Terhadap Kualitas Audit Pada Inspektorat Pemerintah Kabupaten Badung I Made Putra Dwi Antara; Ni Made Sunarsih; Ida Ayu Budhananda Munidewi
Juara: Jurnal Riset Akuntansi Vol. 12 No. 1 (2022): Juara: Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v12i1.3261

This study aims to determine the effect of Organizational Ethical Culture, Professionalism, Work Experience, Time Pressure and Locus of Control on Audit Quality at the Government Inspectorate of Badung Regency. The sample in this study were all auditors in the Government Inspectorate of Badung Regency, totaling 50 respondents. Determination of samples using saturated samples. The data analysis technique used was multiple linear regression analysis. The results of this study indicate that the variables of organizational ethical culture, professionalism, work experience have a positive effect on audit quality and time pressure has a negative effect on audit quality, while Locus of Control has no effect on audit quality.

PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, SOLVABILITAS, KUALITAS AUDIT, OPINI AUDIT, KOMITE AUDIT TERHADAP AUDIT REPORT LAG Ni Made Sunarsih; Ida Ayu Budhananda Munidewi; Ni Kadek Mirah Masdiari
KRISNA: Kumpulan Riset Akuntansi Vol. 13 No. 1 (2021): KRISNA: Kumpulan Riset Akuntansi
Publisher : Fakultas Ekonomi, Program Studi Akuntansi, Universitas Warmadewa

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

Audit report lag is the time span required to complete the audit conducted by the auditor as measured by the time difference between the date of the financial statements and the date of the audit opinion in the financial statements. The length of time it takes for the auditor to audit the company's financial statements can have an impact on decision making by various parties. Therefore, financial reports must be presented accurately and in a timely manner so that they are more useful for those who need information. The purpose of this study was to determine the effect of company size, solvency, profitability, audit quality, audit opinion and audit committee on audit report lag. This research was conducted at mining companies listed on the Indonesia Stock Exchange 2016-2018. The type of data used is quantitative data in the form of audited financial reports along with notes on financial reports and qualitative data in the form of mining company data. The sample used was 41 companies with a total of 123 observations, with a purposive sampling method. The analysis technique used is multiple linear regression analysis. The result showed that company size has a positive effect on audit report lag. Solvency and audit quality have a negative effect on the audit report lag. Profitability, audit opinion, and audit committee have no effect on the audit report lag. Further research can develop this research by using other variables which theoretically have an effect on the audit report lag, such as changes in auditors and the board of commissioners.

Akuntabilitas dalam Perspektif Ajaran Karma Phala Sebagai Pedoman Untuk Membangun Karakter Auditor Ida Ayu Budhananda Munidewi
Jurnal Ilmiah Akuntansi dan Bisnis Vol 12 No 1 (2017)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Auditor’s accountability consists of aspects such as motivation, social obligations and dedication to profession. These three aspects must be owned by the auditor to be able to produce a good audit quality.Hindu’s society recognize the legal doctrine of karma phala or causal. Due to the reason, this purpose study is to examine the accountability of auditors in the perspective of karma phala. This study used a qualitative method that focuses on the descriptive and the interpretative of human behaviour. The research data was obtained through participant observation and unstructured interview. Data analyze through three stages: data reduction, data presentation and conclusion. The result shows that karma phala actually been embedded in every aspect of auditor’s accountability, but need more emphasis on awareness of the role of auditors in the public and the profession.

FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP PENERIMAAN OPINI GOING CONCERN PADA PERUSAHAAN MANUFAKTUR YANG MENGALAMI FINANCIAL DISTRESS Ida Ayu Budhananda Munidewi; Nyoman Angga Pradipa
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 4 No 1 (2019)
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Going concern audit opinion is an audit opinion issued by the auditor to ascertain whether the company can maintain its survival or not. The survival of a business entity is influenced by internal constraints, namely constraints within the company itself such as financial conditions, human resources, corporate culture, mastery of technology, internal supervision, etc. and external conditions can be constraints outside the company such as markets, monetary conditions, social, politics and others. Several studies show that the factors that encourage auditors to issue going concern opinions are different and the results are not conclusive. So, this study aims to reexamine the factors that influence the going concern audit opinion. The factors tested in this study are liquidity, audit firm reputation, previous year's audit opinion, and company size. This study uses manufacturing companies that experienced financial distress on the Indonesia Stock Exchange in 2014-2016 as a research sample. The results of purposive sampling, obtained a number of 31 manufacturing companies that meet the sample criteria. Testing the hypothesis in this study using logistic regression analysis. The test results show that only the previous year's audit opinion affected the acceptance of the going-concern audit opinion. Meanwhile, the variable liquidity, KAP reputation, and company size do not affect the acceptance of going-concern audit opinion.

Analysis of Factors Influences Fraudulent Tendencies in Denpasar Rural Credit Institutions Ida Ayu Budhananda Munidewi; Ni Nyoman Ayu Suryandari; I Made Suryawan
International Journal of Applied Business and International Management Vol 4, No 3 (2019): December 2019
Publisher : AIBPM Publisher

Accounting fraud often occurs and increases in several countries and organizations. The deviant action in financial statements is one of the accounting fraudulent actions. The impact and consequences of accounting fraud cannot be avoided and microfinance institution will suffer losses due to this action. This study aims to examine and obtain empirical evidence of the effectivity of internal control effectiveness, information asymmetry, compliance with accounting rules and management morality towards accounting fraudulent tendencies in Rural Credit Institutions (LPD) in Denpasar City. Data is obtained by giving questionnaires to the leadership and accounting staff at the Rural Credit Institution (LPD) in Denpasar City. Determination of the sample using purposive sampling method. The sample in this study were 70 respondents. The analytical tool used is multiple linear regression analysis. The data obtained were analyzed using the Statistical Package for Science (SPSS) program. The results showed that the effectiveness of internal control and management morality had a negative effect on accounting fraud tendencies. While information asymmetry and compliance with accounting rules do not affect the tendency of accounting fraud.

ACCOUNTING FRAUD IN VILLAGE CREDIT INSTITUTION (LPD) IN DENPASAR CITY Ida Ayu Budhananda Munidewi; Ni Nyoman Ayu Suryandari; I Made Suryawan
Journal of International Conference Proceedings (JICP) Vol 2, No 1 (2019): Proceedings of the 3rd International Conference of Project Management (ICPM) Bal
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v2i1.467

The importance of financial statements for a company causes financial statements to be prepared accurately and according to accounting rules. In fact there are still irregularities in the financial statements so that information becomes irrelevant and unreliable. This deviation is one of the accounting fraudulent actions. With the high risk of fraud on financial statements, it is necessary to study related trends in accounting fraud. The results of the study indicate that the effectiveness of internal control has a positive effect on the tendency of accounting fraud. While information asymmetry, compliance with accounting rules and management morality does not affect the tendency of accounting fraud in village credit institution.

FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP PENERIMAAN OPINI GOING CONCERN PADA PERUSAHAAN MANUFAKTUR YANG MENGALAMI FINANCIAL DISTRESS Ida Ayu Budhananda Munidewi; Nyoman Angga Pradipa
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 4 No 1 (2019): June 2019
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Going concern audit opinion is an audit opinion issued by the auditor to ascertain whether the company can maintain its survival or not. The survival of a business entity is influenced by internal constraints, namely constraints within the company itself such as financial conditions, human resources, corporate culture, mastery of technology, internal supervision, etc. and external conditions can be constraints outside the company such as markets, monetary conditions, social, politics and others. Several studies show that the factors that encourage auditors to issue going concern opinions are different and the results are not conclusive. So, this study aims to reexamine the factors that influence the going concern audit opinion. The factors tested in this study are liquidity, audit firm reputation, previous year's audit opinion, and company size. This study uses manufacturing companies that experienced financial distress on the Indonesia Stock Exchange in 2014-2016 as a research sample. The results of purposive sampling, obtained a number of 31 manufacturing companies that meet the sample criteria. Testing the hypothesis in this study using logistic regression analysis. The test results show that only the previous year's audit opinion affected the acceptance of the going-concern audit opinion. Meanwhile, the variable liquidity, KAP reputation, and company size do not affect the acceptance of going-concern audit opinion.

DIVERSIFIKASI PRODUK GAYOR BALI GUNA MENINGKATKAN DAYA SAING Putu Fajar Kartika Lestari; Ida Bagus Swaputra; Ida Ayu Budhananda Munidewi
Seminar Nasional Aplikasi Iptek (SINAPTEK) Vol 2 (2019): PROSIDING SINAPTEK
Publisher : LPPM Universitas Dhyana Pura

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (275.695 KB)

ABSTRACT "Gayor Bali" is the result of home industry crafts that produce art items in the form of gayor / decoration located at the entrance which has been more for traditional ceremonial and other religious activities for Hindus in Bali. Gayor as a set of wedding ceremonies and other traditional works that are placed in the angkulangkul / entrance gate of the house that serves to beautify the decoration of the location of the event. Gayor Bali changed with the development of the era, in the past Gayor was made of mushrooms and decorated with gumitir flowers or other flowers, but gradually the material for Gayor used cork material, so that the appearance of angkul-angkul became more elegant. The problem is never knowing for certain whether the business is profitable or not. The purpose of the PKM program is to improve partner retention and skills in bookkeeping and business management techniques, marketing techniques and to improve partner knowledge. The method used in achieving these objectives is training and assistance in making a business accounting system based on simple accounting techniques; The program outputs are Cash Book, Inventory Book, Production Cost Calculation (HPP), Breakeven Calculation (BEP), Marketing Techniques, and articles that are ready to be published in scientific journals. Keywords: Gayor Bali; Simple Bookkeeping; COGS

Title

Found 13 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 13 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 13 Documents
Search