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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.

GAYA KEPEMIMPINAN TRANSFORMASIONAL DALAM HUBUNGAN SISTEM PENGENDALIAN INTERN DAN KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi pada SKPD Provinsi Bali) Nyoman Angga Pradipa; IGAM Asri Dwija Putri; Made Dwi Ratnadi
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.05.NO.09.TAHUN 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (524.568 KB)

The objective of this study is to determine the effect of intern control system, the transformational leadership style, and their interaction on the quality of financial statements. The data collection method is questionnaire technique. The number of samples were 91 employees in regional work unit in Bali Province that selected based on proportionate stratified random sampling method. This study used a quantitative analytical approach, that is Structural Equation Modeling (SEM) with the calculation process assisted by application programs Partial Least Square (PLS). The result shows that the intern control system more effectively and implementation of transformational leadership style causes improvement to the quality of financial statements. The transformational leadership style is not a moderating variable in relation to the internal control system and the quality of government financial statements.

PENGARUH SPI TERHADAP KUALITAS INFORMASI LAPORAN KEUANGAN DENGAN KOMITMEN ORGANISASI DAN KOMPETENSI SDM SEBAGAI PEMODERASI (STUDI PADA SKPD PROVINSI BALI) Nyoman Angga Pradipa; Budhananda Munidewi
Behavioral Accounting Journal Vol 1 No 1 (2018): Behavioral Accounting Journal
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

The purpose of this study is to test the effect of internal control system to financial report quality with organization commitment dan human resources competence as moderating variabel. Using purposive sampling method to distribute the questionnaire, this study collect 42 data from financial department employee. The data were analyzed using Moderated Regression Analysis (MRA), and the results show that organization commitment and human resources competence was able to strenghten the relationship of internal control system and financial report quality.

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.

MENGISI KESENGGANGAN RUANG RISET AKUNTANSI DAN AUDITING MELALUI PARADIGMA INTERPRETIF DENGAN TEORI SOSIOLOGI Ida Ayu Budhananda Munidewi; Nyoman Angga Pradipa
TEMA Vol. 23 No. 2 (2022)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tema.23.2.89-107

This paper is a form of concern for accounting research which is assessed by the author subjectively as only 'merely' fulfilling various existing criteria as an administrative requirement in filling the workload. However, there are also many who really devote their thoughts to seeing a phenomenon and reality about accounting that is happening around them. Qualitative research, especially interpretive research is seen as more suitable for finding meaning from an existing reality. Even accounting and social sciences are currently seen as unable to stand alone when photographing the reality in accounting, there is a need for harmony between accounting science and social theories that can generally be used in interpretive research to derive meaning and uniqueness from the interpretive paradigm. this is the involvement of researchers with the subjects studied. The development of the interpretive paradigm used in accounting and auditing research is seen from the publication of articles with this paradigm in reputable national journals (Sinta 2). This paper explores research that uses an interpretive paradigm, so that it can see future opportunities from interpretive research using social theories that can be more diverse. This paper uses a literature review that can provide an overview of the wider scope of accounting and auditing research using social theories in the interpretive paradigm.

Analisis Studi Peristiwa Invasi Rusia ke Ukraina terhadap Harga Saham IDX 80 di Bursa Efek Indonesia Ketut Sinta Trisnadewi; Nyoman Angga Pradipa
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 3 No. 1 (2023): April
Publisher : Politeknik Pratama Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jebaku.v3i1.1427

This research was conducted to analyze the impact of Russiaâ€™s invasion of Ukraine, as well as its reaction to companies listed on the IDX 80 index on the Indonesia Stock Exchange. Trading Volume Activity (TVA) and Security Return Variability (SRV) are the variables used to analyze the reactions. The test was conducted for five days before and after the invasion on February 24, 2022 using the Wilcoxon signed rank test. After statistical testing was conducted, there was a difference in the average TVA before and after the event. This indicates that the market reacted to the Russian invasion of Ukraine. In contrast, SRV did not show a difference in average before and after the Russian invasion of Ukraine. This condition is caused by information uncertainty or asymmetric information dissemination. This uncertainty results in not all investors having enough information to make decisions that will benefit investors due to an event. In addition, investors also lack the necessary knowledge to make decisions about their investments that are not supported by proper information dissemination.

Pengaruh Literasi Keuangan terhadap Keputusan Investasi dengan Financial Technology Sebagai Pemediasi di Kota Denpasar Nyoman Angga Pradipa; Ketut Sinta Trisnadewi; Ni Made Ayu Dwijayanti
Juara: Jurnal Riset Akuntansi Vol. 13 No. 2 (2023): 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

This study aims to determine the influence of other factors that can affect the relationship between financial literacy and investment decisions because there are many inconsistencies in the results of previous studies and in this study the mediating factor used is financial technology. This study uses a quantitative method with an associative approach. The respondents of this research are the millennial generation in the city of Denpasar. Data collection methods using questionnaires. Data is processed using the Smart PLS application. The update in this study is the use of financial technology as a mediating variable in explaining the research gap that occurred in previous studies. The results obtained are that financial literacy has no effect on investment decisions, financial literacy ad has a positive and significant effect on financial technology, and financial technology has a positive and significant effect on investment decisions. In this study it was also found that financial technology fully mediates the relationship between financial literacy and investment decisions.

Digitalisasi Laporan Keuangan Akselerasi Pendukung Kebijakan Strategis UMKM Putu Rany Wedasuari; Ni Nyoman Yintayani; Ni Made Wirasyanti Dwi Pratiwi; Ketut Nurhayanti; Nyoman Angga Pradipa
Madaniya Vol. 4 No. 4 (2023)
Publisher : Pusat Studi Bahasa dan Publikasi Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53696/27214834.667

Berbagai langkah yang dilakukan pemerintah dalam upaya pemulihan sektor pariwisata akibat pandemi COVID-19 salah satunya adalah melalui digitalisasi UMKM. Digitalisasi UMKM tidak hanya mencakup sistem pemasaran melainkan mengubah pembukuan dan laporan keuangan menjadi digital. Tujuan dari kegiatan ini adalah memberikan pendampingan penyusunan laporan keuangan dengan memanfaatkan teknologi sebagai bentuk perwujudan digitalisasi UMKM. Pelatihan dan pendampingan tersebut, diselenggarakan Di Kabupaten Badung dengan jumlah peserta 17 orang dengan materi Pemahaman SAK EMKM, penggunaan aplikasi pencatatan dan pembukuan menggunakan mikrosoft excel untuk berbagai jenis usaha. Metode pelaksanaan kegiatan ini terbagi menjadi tiga tahap, yaitu (1) tahap persiapan, (2) tahap pelaksanaan, (3) tahap evaluasi. Berdasarkan hasil kegiatan pelatihan dan pendampingan bahwa kegiatan ini dapat memberikan kontribusi positif kepada pelaku UMKM terhadap pengembangan usahanya.

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