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All Journal Jurnal Ilmiah Akuntansi dan Bisnis Krisna: Kumpulan Riset Akuntansi Juara: Jurnal Riset Akuntansi SAR (Soedirman Accounting Review): Journal of Accounting and Business Media Akuntansi dan Perpajakan Indonesia (MAPI) International Journal of Applied Business and International Management International Journal of Accounting & Finance in Asia Pasific Journal of International Conference Proceedings Seminar Nasional Aplikasi Iptek (SINAPTEK) Jurnal Akuntansi Manado (JAIM)
Munidewi, Ida Ayu Budhananda
Fakultas Ekonomi Dan Bisnis Universitas Mahasaraswati Denpasar
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences

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Journal : Journal of International Conference Proceedings

 1 
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

Abstract

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.
Independence, Time Budget Pressure, Audit Fee and Workload on Audit Quality as The Impact of Covid-19 Munidewi, Ida Ayu Budhananda; Sunarsih, Ni Made; Widyantari, Ida Ayu Made
Journal of International Conference Proceedings Vol 3, No 4 (2020): Proceedings of the 8th International Conference of Project Management (ICPM) Mal
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v3i4.1011

Abstract

This study aims to determine the effect of independence, time budget pressure, audit fees, workload on audit quality as the impact of Covid-19 pandemic on audit firms registered in IAPI Bali. The population of this research are all auditors in 16 audit firms registered in IAPI Bali. This research involved 114 respondents selected by a purposive sampling method with criteria of one-year minimum of service in audit firms. The data were analyzed with multiple linear regression. The results showed that independence has a positive significant effect on audit quality; time budget pressure, audit fees and workloads have no significant effect on audit quality.
Co-Authors Ali Djamhuri Cakranegara, Pandu Adi Ekowati, Wiwik Hidayah Husnul Hatimah, Husnul I Dewa Ayu Eka Pertiwi I Made Putra Dwi Antara I Made Suryawan Ida Ayu Made Widyantari Ida Bagus Swaputra Ni Kadek Mirah Masdiari Ni Made Sunarsih Ni Nyoman Ayu Suryandari Nyoman Angga Pradipa Putu Fajar Kartika Lestari Widyantari, Ida Ayu Made