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PENGARUH SIFAT KEPRIBADIAN CORE SELF EVALUATIONS DAN MACHIAVELLIAN PADA KINERJA AUDITOR Ni Nyoman Sri Rahayu Damayanti; Ni Putu Riski Martini; Gde Deny Larasdiputra
DIALEKTIKA: Jurnal Ekonomi dan Ilmu Sosial Vol 4 No 2 (2019): Dialektika : Jurnal Ekonomi dan Ilmu Sosial
Publisher : Prodi Manajemen Fakultas Ekonomi dan Bisnis Universitas Islam Raden Rahmat Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (619.542 KB) | DOI: 10.36636/dialektika.v4i2.346

Abstract

Kinerja auditor merupakan tindakan atau pelaksanaan tugas pemeriksaan yang telah diselesaikan oleh auditor dalam kurun waktu tertentu yang diukur dengan melihat mutu kerja, jumlah hasil kerja yang dihasilkan, serta ketepatan waktu yang telah direncanakan. Kinerja individu merupakan hal yang sangat penting karena dapat mempengaruhi produktivitas kerja suatu organisasi. Salah satu aspek yang mampu mencerminan kinerja adalah sifat kepribadian individu yang bersangkutan. Kasus yang menerpa kantor akuntan publik Purwanto, Sungkoro & Surja akibat kelalaian auditornya dalam menetapkan opini bagi PT Indosat Tbk dengan bukti yang tidak akurat memberikan arti bahwa kinerja auditor di Indonesia masih menjadi perhatian penting. Sifat kepribadian core self evaluations dan machiavellian merupakan sifat kepribadian yang diyakini memiliki pengaruh pada kinerja individu. Core self evaluations terdiri dari empat kepribadian yaitu locus of control, emotional stability, self-esteem, dan self-efficacy. Penelitian ini dilakukan pada kantor akuntan publik di Provinsi Bali. Pengumpulan data dilakukan dengan menyebarkan kuesioner kepada responden yaitu auditor yang telah bekerja pada kantor akuntan publik di Provinsi Bali lebih dari atau sama dengan 1 tahun. Data yang telah terkumpul akan melalui tahapan uji instrumen dan uji asumsi klasik. Selanjutnya akan dilaksanakan pengujian hipotesis yang dilakukan dengan teknik analisis regresi linear berganda. Hasil penelitian menunjukan bahwa locus of control, emotional stability, dan self-esteem berpengaruh positif dan signifikan pada kinerja auditor. Berbeda dengan variabel self-efficacy yang berpengaruh positif namun tidak signifikan pada kinerja auditor. Hasil penelitian juga menunjukan bahwa variabel machiavellian berpengaruh positif dan tidak signifikan pada kinerja auditor. Kata Kunci: Core Self Evaluations; Machiavellian; Kinerja Auditor
Self Efficacy, Partisipasi Anggaran, Asimetri Informasi, Emosional Stability dan Penekanan Anggaran terhadap Senjangan Anggaran Putu Novia Hapsari Ardianti; Ni Nyoman Sri Rahayu Damayanti; I Made Surya Prayoga
E-Jurnal Akuntansi Vol 31 No 2 (2021)
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.2021.v31.i02.p20

Abstract

A budget is an organizational plan stated in a monetary unit and drawn up for a period of time. The process of budgeting can trigger the behavior of budget implementers to conduct budgetary slack due to negative subjective attitudes and norms owned by budget executives. This makes research on the factors that affect the budgeting slack important to be carried out. This study used data collection techniques with questionnaires. All research instruments are valid and reliable. This research has also been freed from the problem of classical assumptions. The results were tested with multiple linear regression analysis. The results showed self-efficacy, budget participation, information asymmetry, and budgetary emphasis influenced the budgetary slack. On the other side emotional stability has no significant effect on the budgetary slack. Keywords: Self-efficacy; Budget Participation; Information Asymmetry; Emotional stability; Budgetary Emphasis; Budgetary Slack.
PENDAMPINGAN USAHA DUPA GUNA MENINGKATKAN KEMAMPUAN PENGRAJIN Ni Nyoman Sri Rahayu Damayanti; I Ketut Puja Wirya Sanjaya; I MAde Aditya Mantara Putra
Aptekmas Jurnal Pengabdian pada Masyarakat Vol 3 No 4 (2020): APTEKMAS Volume 3 Nomor 4 2020
Publisher : Politeknik Negeri Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (191.226 KB) | DOI: 10.36257/apts.v3i4.2963

Abstract

Incense is one of the results of the physical culture of the traditions that exist in Bali. There are some limitations that felt by the incense craftsmen. They have no ability to make a simple financial statement. Partners do not understand about sales system other than cash sales. Another sales system is believed to be able to attract more consumers, so that the sales value will increase. Partners also do not have an understanding of how to make a sales agreement. There are several problem solutions that are offered to overcome these obstacles. First, counseling on making a simple financial report, second is counseling on consignment sales system, and the last is counseling on making consignment sales agreement. After all of the work program are implemented, now the partner can make a daily cash note which is consist of daily cash notes on hand and daily cash notes on bank account . In addition, partner also know about consignment sales system and they can make a sales agreement. The work program already to improve the abilities and the skills of the craftsmen