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All Journal Jurnal Keuangan dan Perbankan JUIMA : Jurnal Ilmu Manajemen Juara: Jurnal Riset Akuntansi Jurnal Bakti Saraswati
Dewi, Ni Putu Shinta
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP KETEPATWAKTUAN PELAPORAN KEUANGAN PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI Sunarsih, Ni Made; Dewi, Ni Putu Shinta
JUIMA : JURNAL ILMU MANAJEMEN Vol 9 No 1 (2019): JUIMA : JURNAL ILMU MANAJEMEN
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (141.021 KB) | DOI: 10.36733/juima.v9i1.467

Abstract

The purpose of this study is to determine the effect of audit commitee size, independence of audit commitee, competence of audit committee, level of committee audit education and frequency of audit committee meetings on the timeliness of nancial reporting. The reseach was conducted at banking company listed on the Indonesia stock exchange. The sampling method used purposive sampling, with a sample size of 35 company (105 observation). Data analysis used is multiple linear regression analysis. The results showed that independence of the audit committee, the competence of audit commitee and the frequency of audit committee meetings had negative effect on the timeliness of nancial reporting. While the audit committee size and level of committee audit education have no effect on the timeliness of nancial reporting.
ANALISIS PENGARUH PENERAPAN SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA KARYAWAN HOTEL BERBINTANG DI KOTA DENPASAR Dewi, Ni Putu Shinta; Ernawatiningsih, Ni Putu Lisa
Jurnal Riset Akuntansi (JUARA) Vol 8 No 2 (2018): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar

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Abstract

This study aims to determine the effect of applying the effectiveness of accounting information systems, utilization of accounting information systems and suitability of tasks with accounting information systems to the performance of star hotel employees in the city of Denpasar. Determination technique of sample used in this research is technique of non probability sampling that is by purposive sampling. Criteria used as the basis of sample selection in this study are employees who work in the department of accounting, marketing and personnel at 3 and 4 star hotels in Denpasar City. Based on these criteria then obtained 105 samples used in this study. Data analysis technique used in this research is multiple regression analysis, with result of analysis obtained result that only variable effectiveness of accounting information system which have positive effect to hotel employee performance in Denpasar City.
PENGARUH SKEPTISISME PROFESIONAL AUDITOR, ETIKA PROFESI, KEAHLIAN AUDIT DAN KOMITMEN PROFESIONAL AUDITOR TERHADAP KETEPATAN PEMBERIAN OPINI OLEH AUDITOR PADA KANTOR AKUNTAN PUBLIK DI BALI Wirasari, Ni Nengah Indah; Sunarsih, Ni Made; Dewi, Ni Putu Shinta
Jurnal Riset Akuntansi (JUARA) Vol 9 No 1 (2019): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar

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Abstract

The company’s need to audit company activities shows the importance of quality auditing(Accountants) services to assist in conducting audits. An accountant in carrying out an auditis required to pay attention to the audit quality, because with good audit quality it is expectedto produce financial reports that can be trusted by users of financial information. The purposeof this study was to analyze the effect of auditor professional skepticism, professional ethics,audit expertise and the auditor’s professional commitment to the accuracy of giving opinion to aPublic Accountant office in Bali.This research was conducted at all Public Accountant offices in Bali with ten officesin 2019 with the number of auditors as many as 80 people from 93 populations as samplesthrough the saturated sample method. Data collection was done by distributing questionnairesand using multiple linear regression analysis techniques.Based on the results of the analysis, the auditor’s professional skepticism, professionalethics, audit expertise and the auditor’s professional commitment contribute 32.8 percentto the accuracy of giving opinions, while the remaining 67.2 percent is influenced by othervariables not included in the research model. Through t test analysis it is known that auditorprofessional skepticism has a negative effect on the accuracy of giving opinions, professionalethics and professional commitment has a positive effect on the accuracy of giving opinionswhile audit expertise does not affect the accuracy of giving audit opinions to the Public AccountingFirm in Bali.
PEMBERDAYAAN PEDAGANG PASAR SENI GUWANG YANG BERWAWASAN TEKNOLOGI INFORMASI DAN RAMAH LINGKUNGAN Wiryawan, I Wayan Gde; Putra, I Gede Cahyadi; Dewi, Ni Putu Shinta
Jurnal Bakti Saraswati (JBS): Media Publikasi Penelitian dan Penerapan Ipteks Vol 8 No 1 (2019): Jurnal Bakti Saraswati (JBS): Media Publikasi Penelitian dan Penerapan IPTEKS
Publisher : Lembaga Penelitian dan Pemberdayaan (Institute for Research and Community Empowerment) Universitas Mahasaraswati Denpasar Bali

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Abstract

Salah satu pasar seni yang terdapat di kabupaten Gianyar adalah pasar seni Guwang. Pasar seni Guwang berlokasi di Desa Guwang, Kecamatan Sukawati Kabupaten Gianyar.  Berdasarkan  data perkembangan Pasar Seni tersebut, sangatlah mungkin apabila perguruan tinggi khususnya Universitas Mahasaraswati Denpasar selaku institusi pendidikan ikut berperan serta dalam pengembangan dan mempertahankan eksistensi Pasar Seni Guwang melalui Program Kuliah Kerja Nyata Pembelajaran dan Pemberdayaan Masyarakat (KKN-PPM). Perberdayaan dan pendampingan dari pengelolaan manajemen keuangan pengelola pasar, manajemen pemasaran, manajemen informasi dan manajemen lingkungan pasar serta layout kios tempat pedagang berjualan. Pasar seni Guwang berlokasi di Desa Guwang, Kecamatan Sukawati Kabupaten Gianyar. Lokasi pasar sangat strategis, karena satu jalur kearah objek wisata lainnya seperti ubud dan kintamani. Pasar seni Guwang memiliki fasilitas parkir yang luas, sehingga bisa menampung puluhan bus pariwisata. Bentuk bangunan dibuat seperti letter U, dibagi menjadi tiga blok yaitu blok A pada sisi kiri, blok B di sisi kanan dan C diujung sebagai penghubung antara blok A dengan B. Kontribusi mendasar program ini adalah pengelolaan manajemen keuangan dan pelaporan yang sesuai dengan standar, peningkatan pemasaran melalui website, peningkatan kualitas SDM, peningkatan kualitas kebersihan lingkungan Pasar Seni Guwang. Kegiatan yang telah dicapai adalah pembersihan lingkungan di areal Pasar Seni Guwang, peremajaan dan penataan kebun di halaman Pasar Seni Guwang, pembuatan garis-garis (marka) parkir sepeda motor di halaman parkir depan Pasar Seni Guwang, pengecatan ruang informasi, workshop manajemen pemasaran dan keuangan bagi para pedagang dan pengelola Pasar Seni Guwang, pelatihan ketrampilan berbahasa asing yaitu bahasa inggris dan mandarin serta melaksanakan pelatihan komputer yaitu program word dan excel bagi pengelola Pasar Seni Guwang.
FAKTOR YANG BERPENGARUH TERHADAP NIAT KARYAWAN MELAKUKAN TINDAKAN WHISTLEBLOWING PADA BCA KCP UBUD Arwata, I Gusti Agung Bayudha; Rustiarini, Ni Wayan; Dewi, Ni Putu Shinta
Jurnal Riset Akuntansi (JUARA) Vol 11 No 1 (2021): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar

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Abstract

This examine objectives to decide the analysis of the factors that have an effect on the employee's intention to take whistleblowing at the BCA KCP Ubud financial institution. The pattern in this examine amounted to forty three human beings the use of general sampling approach or census. The evaluation method used is a couple of linear regression, evaluation the usage of SPSS. The effects confirmed that organizational dedication has a high quality effect at the goal to do whistleblowing, anonymous reporting channels have a fantastic impact on the intention to do whistleblowing, the extent of seriousness of the violation has a effective impact at the purpose to do whistleblowing. Private price does not affect the goal to take whistleblowing. Giving rewards has no impact on the aim to do whistleblowing.
Board Characteristic and Financial Restatement Putri, Ni Ketut Wahyu; Rustiarini, Ni Wayan; Dewi, Ni Putu Shinta
Jurnal Keuangan dan Perbankan Vol 25, No 3 (2021): Juli 2021
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jkdp.v25i3.5883

Abstract

This study explores the role of board characteristics, namely the Board of Directors (BoD) and the Board of Commissioners (BoC), on the possibility of financial restatement. BoD characteristics were analyzed based on BoD size, female, and overconfidence. Meanwhile, BoC characteristics were analyzed based on BoC size and independent BoC. The population is all manufacturing companies on the Indonesia Stock Exchange for the 2017- 2019 period. Determination of the sample using the purposive sampling method. The number of samples used is 32 manufacturing companies or 96 observational data. This study using logistic regression to hypotheses testing. The results showed that two variables, namely female of BoD and independent of BoC, reduced the possibility of financial restatement. However, three other variables, including BoD overconfidence, BoD size, and BoC size, do not affect the possibility of financial restatement.DOI: 10.26905/jkdp.v25i3.5883
Co-Authors Arwata, I Gusti Agung Bayudha Ernawatiningsih, Ni Putu Lisa I Gede Cahyadi Putra I Wayan Gde Wiryawan Ni Made Sunarsih Ni Wayan Rustiarini Putri, Ni Ketut Wahyu Wirasari, Ni Nengah Indah