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All Journal Jurnal Reviu Akuntansi dan Keuangan JUIMA : Jurnal Ilmu Manajemen Juara: Jurnal Riset Akuntansi Jurnal Bakti Saraswati AKUNTANSI DEWANTARA AKRUAL: Jurnal Akuntansi AFEBI Accounting Review Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Equity Management and Sustainable Development Journal Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) International Journal of Applied Business and International Management Journal of International Conference Proceedings
Ni Putu Shinta Dewi
Universitas Mahasaraswati Denpasar
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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AUDITOR CHARACTERISTICS AND AUDIT OPINION: DOES AFFECT THE AUDIT REPORT LAG? KARAKTERISTIK AUDITOR DAN PENDAPAT AUDIT: APAKAH MEMPENGARUHI LAPORAN AUDIT LAG? Ni Kadek Lita Dwiyanti; Ni Wayan Rustiarini; Ni Putu Shinta Dewi
AKUNTANSI DEWANTARA Vol 6 No 1 (2022): AKUNTANSI DEWANTARA VOL. 6 NO. 1 APRIL 2022
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26460/ad.v6i1.9576

Abstract

The purpose was to investigate the effect of auditor reputation, audit opinion, auditor switching, audit tenure on audit report lag. This research was conducted at 327 manufacturing companies listed on the Indonesia Stock Exchange for 2017-2019. The analysis technique used is multiple linear regression analysis. The results indicate that auditor reputation, audit opinion, and audit tenure have a negative effect on audit report lag, while auditor switching has a positive effect on audit report lag.
Professional Commitment And Whistleblowing Intention: The Role Of National Culture Ni Wayan Rustiarini; Anik Yuesti; Ni Putu Shinta Dewi
Jurnal Reviu Akuntansi dan Keuangan Vol. 11 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (961.781 KB) | DOI: 10.22219/jrak.v11i1.14558

Abstract

This study aims to identify the effect of professional commitment on whistleblowing intentions. This study also analyzes the role of Hofstede's five dimensions of national culture as moderating variable, including power distance, collectivism, masculinity, uncertainty avoidance, and long-term orientation. This study used a survey method. The primary data collection was through a questionnaire distributed to 92 auditors in accounting firms in Bali Province. The result shows that professional commitment positively affects whistleblowing intention. The moderating variable's roles are power distance and collectivism's culture weaken professional commitment and whistleblowing intention relationship. Two other cultures, namely masculinity and a long-term orientation, are proven to strengthen the relationship between professional commitment and whistleblowing intention. Contrary, uncertainty avoidance culture has no significant effect. Theoretically, this study confirms the role of the national culture in the auditing context. This result practically adds insight to regulators and accounting firm leaders in formulating regulations regarding the appropriate whistleblowing system for organizations. There are two limitations. First, this study uses a survey method. This method allows for social desirability bias for sensitive variables, such as whistleblowing. This study also uses the national culture popularized by Hofstede about forty years ago. Thus, further research might use other popular models.
PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP KETEPATWAKTUAN PELAPORAN KEUANGAN PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI Ni Made Sunarsih; Ni Putu Shinta Dewi
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 (750.556 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 Ni Putu Shinta Dewi; Ni Putu Lisa Ernawatiningsih
Juara: Jurnal Riset Akuntansi Vol. 8 No. 2 (2018): Jurnal Riset Akuntansi (JUARA)
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.v8i2.111

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 Ni Nengah Indah Wirasari; Ni Made Sunarsih; Ni Putu Shinta Dewi
Juara: Jurnal Riset Akuntansi Vol. 9 No. 1 (2019): Jurnal Riset Akuntansi (JUARA)
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.v9i1.308

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.
Faktor Yang Berpengaruh Terhadap Niat Karyawan Melakukan Tindakan Whistleblowing Pada BCA KCP Ubud I Gusti Agung Bayudha Arwata; Ni Wayan Rustiarini; Ni Putu Shinta Dewi
Juara: Jurnal Riset Akuntansi Vol. 11 No. 1 (2021): 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.v11i1.2827

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.
Do Individual Characteristics and Bystander Effect Increase The Accounting Fraud? Ni Luh Putu Noviyanti; Ni Wayan Rustiarini; Ni Putu Shinta Dewi
Juara: Jurnal Riset Akuntansi Vol. 11 No. 2 (2021): 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.v11i2.2926

Abstract

Penelitian ini bertujuan untuk mengkaji pengaruh karakteristik individu dan fenomena bystander effect terhadap kemungkinan terjadinya kecurangan. Karakteristik individu ditinjau dari moralitas dan sifat kepribadian Machiavellian. Penelitian ini merupakan penelitian survei. Kuesioner diberikan kepada 256 pengelola Lembaga Perkreditan Desa (LPD) di Kabupaten Bangli. Data dianalisis menggunakan regresi linear berganda. Hasil pengujian empiris mengungkapkan bahwa hanya variabel moralitas dan bystander effect yang meningkatkan kecenderungan kecurangan akuntansi. Variabel sifat Machiavellian tidak berpengaruh terhadap kecenderungan kecurangan akuntansi. Secara praktis, hasil penelitian ini mengonfirmasi peran karakteristik individu dan bystander effect terhadap kecenderungan terjadinya kecurangan akuntansi, khususnya pada organisasi keuangan LPD. Temuan ini sekaligus memberi bukti empiris kepada pimpinan LPD untuk mempertimbangkan karakteristik individu dalam memposisikan individu pada jabatan terkait pengelolaan keuangan LPD.
PEMBERDAYAAN PEDAGANG PASAR SENI GUWANG YANG BERWAWASAN TEKNOLOGI INFORMASI DAN RAMAH LINGKUNGAN I Wayan Gde Wiryawan; I Gede Cahyadi Putra; Ni Putu Shinta Dewi
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

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

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.
Determinants of Accounting Firm Switching to Upgrade, Samegrade, and Downgrade Putu Risma Yunika; Ni Wayan Rustiarini; Ni Putu Shinta Dewi
AKRUAL: JURNAL AKUNTANSI Vol 13 No 2 (2022): AKRUAL: Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v13n2.p173-186

Abstract

 This study analyzes the non-financial and financial factors that affect accounting firms switching, namely upgrade, samegrade, or downgrade. Non-financial factors are proxied by managerial ownership and management turnover, while financial factors are proxied by profitability and financial distress. The population was manufacturing companies on the Indonesia Stock Exchange in 2017-2019. The research sample was selected using the purposive sampling method. The sample in this study amounted to 31 manufacturing companies, so the total sample was 93 company units. The analytical tool used to test the hypothesis is multinomial logistic regression analysis. The results of this study indicate that managerial ownership does not affect the three types of turnover. Meanwhile, the management turnover variable positively affects the upgrade, samegrade, and downgrade. In terms of financial factors, profitability does not affect upgrade and downgrade accounting firms of switching. Nevertheless, profitability has a positive effect on the samegrade type of switching. Hypotheses testing of financial distress revealed that this variable could not influence the three accounting firm switching
Audit Opinion and Audit Characteristic: Study of Voluntary Auditor Switching Ni Putu Shinta Dewi; Ni Luh Putu Tara Verjinia Febriyanti; Ni Wayan Rustiarini
EQUITY Vol 24, No 1 (2021): EQUITY
Publisher : Fakultas Ekonomi dan Bisnis UPN "Veteran" Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v24i1.2323

Abstract

Auditor switching is a change of public accountant (or accounting firm) in a company. The voluntary auditor switching is carried out according to the client’s request to change his auditor, and no regulations require him to switch auditors. This study analyzes the factors influencing voluntary auditor switching in manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. This research population is all manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. The research sample was selected using a purposive sampling method. The sample amounted to 98 manufacturing companies, and the total sample was 294 company units. The analytical tool used to test the hypothesis is logistic regression analysis. The results showed that audit fees and audit tenure had a positive effect on auditor switching. Audit opinion, going concern opinion, and audit reporting lag do not affect auditor switching.
Co-Authors Anik Yuesti I Gede Cahyadi Putra I Gusti Agung Bayudha Arwata I Kadek Bagiana I Kadek Listawan I Putu Edy Arizona I Wayan Gde Wiryawan Luh Pande Eka Setiawati Monica Ni Nyoman Aprilia Kireina Ni Kadek Lita Dwiyanti Ni Luh Putu Noviyanti Ni Luh Putu Tara Verjinia Febriyanti Ni Made Sunarsih Ni Nengah Indah Wirasari Ni Nyoman Iin Purnama Sari Ni Putu Lisa Ernawatiningsih Ni Putu Lisa Ernawatiningsih Ni Wayan Rustiarini Putu Risma Yunika