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All Journal Krisna: Kumpulan Riset Akuntansi JUIMA : Jurnal Ilmu Manajemen Juara: Jurnal Riset Akuntansi Jurnal Bakti Saraswati SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Jurnal Ilmiah Akuntansi dan Bisnis Widya Akuntansi dan Keuangan Paulus Journal of Accounting (PJA) Jurnal Revenue : Jurnal Ilmiah Akuntansi JAKED Jurnal Akses International Journal of Applied Business and International Management International Journal of Accounting & Finance in Asia Pasific Journal of International Conference Proceedings Jurnal Abdi Dharma Masyarakat
Ni Made Sunarsih
Universitas Mahasaraswati Denpasar
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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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.
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP CORPORATE SOCIAL RESPONSIBILITY Sunarsih, Ni Made; Kumarantini, Ni Wayan Rian
Jurnal Riset Akuntansi (JUARA) Vol 8 No 2 (2018): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (339.637 KB)

Abstract

Disclosure of social responsibility or Corporate Social Responsibility (CSR) of a company is influenced by the financial performance of a company. The purpose of this study is to determine the effect of financial performance and Firm Size on CSR. This study uses data on property and real estate companies listed on the Indonesia Stock Exchange 2013-2016. Sample in this research is 23 company with amount of observation 92 data. Data analysis technique used in this research is multiple regression analysis.The result of hypothesis testing shows that the variable of Current Ratio, Debt to Equity Ratiodan Net Profit Margin has no effect on CSR disclosure. As for variable Total Asset Turnover and Firm Size have positive effect to CSR.
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (381.557 KB)

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.
IBM USAHA GENTENG PEJATEN, SENTRA PEMBUATAN GENTENG DI TABANAN Sunarsih, Ni Made; Mendra, Ni Putu Yuria; Wirasutama, Cokorda Putra
Jurnal Bakti Saraswati (JBS): Media Publikasi Penelitian dan Penerapan Ipteks Vol 6 No 1 (2017): 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 | Full PDF (364.696 KB)

Abstract

Pejaten region is famous as a producer of tile, where the people of this area most of the business is from the manufacture of tile, therefore this business should get attention because it is a very supportive business in the construction of houses and buildings, especially for property business. Although many people who own tile business, but there are still tile business in this area that is still minimal equipment and marketing methods, so it needs to be considered.Partners in this program is Tri Darma Putra's tile business owned by Mrs. Ni Made Sikiati. Partner issues are in production and management aspects covering 1) Dryer rack has been eaten by termites, 2) production process has not paid attention to health because workers do not use masks, 3) The rest of the defective or damaged production are left scattered, 4) not yet have bookkeeping and administration system inadequate, 5) marketing systems, and 6) have no nameplate and business cards. The outcomes that will be produced in this program include 1) Improving the dryer rack, 2) providing masks, 3) training and bookkeeping assistance, 4) online marketing assistance, and 5) nameplate and business cards for partners, and 6) procurement drums for defective or damaged production waste.
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.
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP CORPORATE SOCIAL RESPONSIBILITY Ni Made Sunarsih; Ni Wayan Rian Kumarantini
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.v8i2.112

Abstract

Disclosure of social responsibility or Corporate Social Responsibility (CSR) of a company is influenced by the financial performance of a company. The purpose of this study is to determine the effect of financial performance and Firm Size on CSR. This study uses data on property and real estate companies listed on the Indonesia Stock Exchange 2013-2016. Sample in this research is 23 company with amount of observation 92 data. Data analysis technique used in this research is multiple regression analysis.The result of hypothesis testing shows that the variable of Current Ratio, Debt to Equity Ratiodan Net Profit Margin has no effect on CSR disclosure. As for variable Total Asset Turnover and Firm Size have positive effect to CSR.
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 Kualitas Audit Pada Inspektorat Pemerintah Kabupaten Badung I Made Putra Dwi Antara; Ni Made Sunarsih; Ida Ayu Budhananda Munidewi
Juara: Jurnal Riset Akuntansi Vol. 12 No. 1 (2022): 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.v12i1.3261

Abstract

This study aims to determine the effect of Organizational Ethical Culture, Professionalism, Work Experience, Time Pressure and Locus of Control on Audit Quality at the Government Inspectorate of Badung Regency. The sample in this study were all auditors in the Government Inspectorate of Badung Regency, totaling 50 respondents. Determination of samples using saturated samples. The data analysis technique used was multiple linear regression analysis. The results of this study indicate that the variables of organizational ethical culture, professionalism, work experience have a positive effect on audit quality and time pressure has a negative effect on audit quality, while Locus of Control has no effect on audit quality.
PENGARUHKUALITAS AUDITOR, JUMLAH KOMITE AUDIT DAN PENDIDIKAN KETUA KOMITE AUDIT TERHADAP ERANINGS MANAGEMENT PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTARDI BURSA EFEK INDONESIA TAHUN 2010-2012 Ni Made Sunarsih
Jurnal Ilmiah Akuntansi & Bisnis Vol 2 No 1 (2017)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (285.033 KB) | DOI: 10.38043/jiab.v2i1.178

Abstract

Earnings managements are actions by companies to manipulate financial statements. The financial statements should be able to provide reliable information and presents the actual performance so as not to be mislead the user. This study aims to examine the effect of auditor quality, number of audit commitee and education of audit committee chairman to earnings managemnets. The research was conducted at manufacturing companies listed on BEI, method of determining the samples using purposive sampling method with total sample of 137. Data analysis using multiple linier regression analysis. The result of the research shows that auditor quality and education of audit committee chairman  have no effect on earnings managemnets, while number of audit committee have negatife effect to earning managemnets.Keywords: Eranings management, auditor quality, number of audit commitee and education of audit committee chairman 
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, SOLVABILITAS, KUALITAS AUDIT, OPINI AUDIT, KOMITE AUDIT TERHADAP AUDIT REPORT LAG Ni Made Sunarsih; Ida Ayu Budhananda Munidewi; Ni Kadek Mirah Masdiari
KRISNA: Kumpulan Riset Akuntansi Vol. 13 No. 1 (2021): KRISNA: Kumpulan Riset Akuntansi
Publisher : Fakultas Ekonomi, Program Studi Akuntansi, Universitas Warmadewa

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

Abstract

Audit report lag is the time span required to complete the audit conducted by the auditor as measured by the time difference between the date of the financial statements and the date of the audit opinion in the financial statements. The length of time it takes for the auditor to audit the company's financial statements can have an impact on decision making by various parties. Therefore, financial reports must be presented accurately and in a timely manner so that they are more useful for those who need information. The purpose of this study was to determine the effect of company size, solvency, profitability, audit quality, audit opinion and audit committee on audit report lag. This research was conducted at mining companies listed on the Indonesia Stock Exchange 2016-2018. The type of data used is quantitative data in the form of audited financial reports along with notes on financial reports and qualitative data in the form of mining company data. The sample used was 41 companies with a total of 123 observations, with a purposive sampling method. The analysis technique used is multiple linear regression analysis. The result showed that company size has a positive effect on audit report lag. Solvency and audit quality have a negative effect on the audit report lag. Profitability, audit opinion, and audit committee have no effect on the audit report lag. Further research can develop this research by using other variables which theoretically have an effect on the audit report lag, such as changes in auditors and the board of commissioners.
Co-Authors Anak Agung Dwi Widyani Cok Putra Wirasutama Dewi, Ni Putu Shinta I Dewa Made Endiana I Gusti Ayu Asri Pramesti I Gusti Putu Ayu Jumantari I Made Candra Wira Wiguna I Made Putra Dwi Antara I Made Suartawan I Putu Agus Rana Prasta Ida Ayu Made Widyantari Ida Ayu Nyoman Yuliastuti Kumarantini, Ni Wayan Rian Luh Kalpika Jyunda A. Suardyana Luh Komang Merawati Monica Ni Nyoman Aprilia Kireina Munidewi, Ida Ayu Budhananda Ni Kadek Mirah Masdiari Ni Luh Putu Swasti Gayatri Ni Nengah Indah Wirasari Ni Putu Shinta Dewi Ni Putu Shinta Dewi Ni Putu Yuria Mendra Ni Wayan Rian Kumarantini Pradnyanita, A.A. Sagung Intan Wirasari, Ni Nengah Indah