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All Journal Jurnal Ilmiah Akuntansi dan Bisnis Buletin Studi Ekonomi E-Jurnal Ekonomi dan Bisnis Universitas Udayana E-Jurnal Akuntansi Universitas Udayana Juara: Jurnal Riset Akuntansi
Ketut Alit Suardana
Fakultas Ekonomi Dan Bisnis, Universitas Udayana
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA AUDITOR KANTOR AKUNTAN PUBLIK DI BALI Wiratmaja, I Dewa Nyoman; Suardana, Ketut Alit
Jurnal Riset Akuntansi (JUARA) Vol 8 No 1 (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 (307.519 KB)

Abstract

This study aims to analyze the factors that affect the performance of auditors. Factors studied are organizational commitment, education level, amounts of fee and time budget pressure. The study population is all auditors in the Public Accounting Firm registered in Indonesian Institute of Certified Public Accountants of Bali in 2015. The sample is determined by non probabilty sampling method with purposive sampling technique. Selection of study respondents is deter­mined by certain criteria. This study uses quantitative data sourced from primary data. Primary data is obtained from the spread of questionnaires on respondents and analyzed by using mul­tiple linear regression analysis techniques. This research gives analysis result that organizatio­nal commitment have positive effect on auditor performance, education level have positive effect on auditor performance, fee has negative effect on auditor performance, and time pressure have positive effect on auditor performance.
EARNINGS RESPONSE COEFFICIENT: ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHINYA Suardana, Ketut Alit; Dharmadiaksa, Ida Bagus
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 analyze the effect of systematic risk, growth opportunities, leverage and firm size on earnings quality as measured by ERC. The population in this research is all manufacturing companies listed in BEI period 2011-2015. The type of data used is quantitative data and sourced from secondary data. The method of determining the sample using non-probability sampling method. Sample selection by purposive sampling technique. Data analysis technique used is multiple linear regression analysis. Based on the analysis, this study proves that systematic risk negatively affect on ERC, growth opportunities have positive effect on ERC, leverage have negative effect on ERC, and firm size has no effect on ERC.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA AUDITOR KANTOR AKUNTAN PUBLIK DI BALI I Dewa Nyoman Wiratmaja; Ketut Alit Suardana
Jurnal Riset Akuntansi (JUARA) Vol. 8 No. 1 (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.v8i1.28

Abstract

This study aims to analyze the factors that affect the performance of auditors. Factors studied are organizational commitment, education level, amounts of fee and time budget pressure. The study population is all auditors in the Public Accounting Firm registered in Indonesian Institute of Certified Public Accountants of Bali in 2015. The sample is determined by non probabilty sampling method with purposive sampling technique. Selection of study respondents is deter­mined by certain criteria. This study uses quantitative data sourced from primary data. Primary data is obtained from the spread of questionnaires on respondents and analyzed by using mul­tiple linear regression analysis techniques. This research gives analysis result that organizatio­nal commitment have positive effect on auditor performance, education level have positive effect on auditor performance, fee has negative effect on auditor performance, and time pressure have positive effect on auditor performance.
EARNINGS RESPONSE COEFFICIENT: ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHINYA Ketut Alit Suardana; Ida Bagus Dharmadiaksa
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.v8i2.103

Abstract

This study aims to analyze the effect of systematic risk, growth opportunities, leverage and firm size on earnings quality as measured by ERC. The population in this research is all manufacturing companies listed in BEI period 2011-2015. The type of data used is quantitative data and sourced from secondary data. The method of determining the sample using non-probability sampling method. Sample selection by purposive sampling technique. Data analysis technique used is multiple linear regression analysis. Based on the analysis, this study proves that systematic risk negatively affect on ERC, growth opportunities have positive effect on ERC, leverage have negative effect on ERC, and firm size has no effect on ERC.
PENGARUH RASIO CAMEL TERHADAP RETURN SAHAM KETUT ALIT SUARDANA
Jurnal Ilmiah Akuntansi dan Bisnis Vol 4 No 2 (2009)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

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Abstract

Financial performance is one of fundamental aspects in evaluating a company condition. This research aims to evaluate bank performance based on current regulation and to examine the effect of financial ratios CAMEL on stock return. Data are analyzed using multiple regressions, and the result shows that CAMEL ratios have positive effect on stock return. However, partially only CAR ratio affect the stock return.
PERAN PENDIDIKAN DAN PELATIHAN DALAM MEMODERASI PENGARUH SISTEM KOMPUTERISASI DAN KOMPETENSI PENGGUNA PADA KINERJA SIA I Gusti Ngurah Ariyanatha; Ketut Alit Suardana
Buletin Studi Ekonomi VOL.24.NO.1.FEBRUARI 2019
Publisher : Buletin Studi Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (434.111 KB) | DOI: 10.24843/BSE.2019.v24.i01.p08

Abstract

Abstract: The Role of Education and Training in Moderating the Effects of ComputerizedSystems and User Competence on SIA Performance. Revenue Agency has an important andstrategic role to increase regional income in Bali Province. Therefore, it needs to be supportedby an effective and efficient accounting information system. The purpose of this study wasto obtain empirical evidence of the influence of computerized systems and user competencieson the performance of accounting information systems and to obtain empirical evidence ofthe role of education and training in moderating the influence of computerized systems anduser competencies on the performance of accounting information systems at Bapenda in BaliProvince. The population in this study were all SIA users in Bapenda, Bali Province. The methodof determining the sample using a saturated sampling technique, so that the entire populationof 42 employees is used as the research sample. The analysis technique used is ModeratedRegression Analysis (MRA).
Pengaruh Kompetensi SDM, Moralitas, Whistleblowing dan SPI Terhadap Pencegahan Fraud Dalam Pengelolaan Keuangan Desa Luh Sri Isa Dewi Jayanti; Ketut Alit Suardana
E-Jurnal Akuntansi Vol 29 No 3 (2019)
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.2019.v29.i03.p16

Abstract

The purpose of this study was to empirically examine the effect of human resource competence, morality, whistleblowing and internal control systems on fraud prevention in partial village financial management. This research was conducted in 27 Dinas Villages in Denpasar City using total or census methods. Respondents used were 108 people. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that human resource competence, morality, whistleblowing, and internal control systems have a positive effect on fraud prevention in village financial management. This means, with the competence of human resources, good morality and a strong internal control system, it can prevent fraud in the management of village finances. Keywords : Human Resource Competence; Morality; Whistleblowing; Internal Control System; Fraud.
Pengaruh Pengungkapan Corporate Social Responsibility dan Good Corporate Governance Pada Reputasi Perusahaan Manufaktur Yunda Kapita; Ketut Alit Suardana
E-Jurnal Akuntansi Vol 24 No 2 (2018)
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.2018.v24.i02.p14

Abstract

Penelitian ini bertujuan untuk memperoleh bukti empiris dan untuk menganalisis tentang Pengaruh pengungkapan Corporate Social Responsibility dan Good Corporate Governance pada Reputasi Perusahaan Manufaktur. Populasi yang digunakan dalam penelitian ini adalah seluruh perusahaan manufaktur yang tercatat di Bursa Efek Indonesia pada tahun 2014-2016 sebanyak 144 perusahaan. Penentuan sampel menggunakan teknik purposive sampling yaitu teknik pengambilan sampel tidak acak atau dengan kriteria tertentu, berdasarkan kriteria pemilihan sampel yang digunakan maka perusahaan yang memenuhi kriteria adalah sebanyak 49 perusahaan. Teknik analisis data yang digunakan dalam penelitian ini adalah teknik analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa Corporate Social Responsibility dan Good Corporate Govenance secara signifikan berpengaruh pada reputasi perusahaan sebesar 74,40 %, sedangkan sisanya sebesar 25,60 % dijelaskan oleh faktor-faktor lain.Hasil penelitian menunjukkan bahwa Corporate Social Responsibility secara signifikan berpengaruh positif pada reputasi perusahaan. Semakin baik pengungkapan Corporate Social Responsibility dalam perusahaan maka akan cenderung meningkatkan reputasi perusahaan. Hasil penelitian ini juga menunjukkan bahwa Good Corporate Governance secara signifikan berpengaruh positif terhadap reputasi perusahaan. Semakin tepat tata kelola Good Corporate Governance dalam perusahaan maka akan cenderung meningkatkan reputasi perusahaan.
Pengaruh Budaya Organisasi, Independensi, Objektivitas, Akuntabilitas, dan Pengalaman Kerja Pada Kinerja Pengawas LPD Kadek Pipit Winarsih; I Ketut Alit Suardana
E-Jurnal Akuntansi Vol 24 No 3 (2018)
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.2018.v24.i03.p20

Abstract

The purpose of this research was to determine the effect of organizational culture, independence, objectivity, accountability, and work experiencein supervisory performance LPD in the Tampaksiring district Gianyar regency. The population of the research is the LPD that is still operating in the whole of Tampaksiring distric Gianyar regency. The sampling technique that used in this research is purposive sampling. Sample criteria used are LPD supervisors in Tampaksiring Distric who have occupied positions at least two years. The sample used in this reasearch is 32 LPD with total 96 of respondents. The research shows indpendensi and objectivity have a positive influence and no significant effect to the supervisory performance. In partially, accountability and work experience have significant and positive influence to the supervisory performance. However the organizational culture partially has negative influence and no significant effect to the supervisory performance LPD. Keywords : supervisor, performance, organizationalculture, independence, objectivity, accountability, and work experience
Pengaruh Motivasi dan Pengetahuan UU No.5 Tahun 2011 Pada Minat Mahasiswa Akuntansi Mengikuti PPAK Putu Ayu Bella Febryanti A; Ketut Alit Suardana
E-Jurnal Akuntansi Vol 25 No 1 (2018)
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.2018.v25.i01.p14

Abstract

Importance of Accounting Profession Education for accounting students hence required motivation in student to interest to follow Professional Accounting Education. This study aims to obtain empirical evidence on the influence of career motivation, motivation to follow USAP, quality motivation, economic motivation, and knowledge of Law no. 5 Year 2011 on public accountants on the interest of accounting students follow Accounting Profession Education (PPAk). Research respondents are students of non-regular program of class of 2014, Faculty of Economics and Business Universitas Udayana, which is 185 students. The sample is determined using a saturated sample. The method of data collection is by survey. Data were analyzed by multiple linear regression. The result of analysis shows that the higher motivation of career, motivation to follow USAP, motivation of quality, economic motivation hence higher also interest to follow PPAk, and the higher knowledge of accounting student about Law no. 5 Year 2011 hence the higher also the interest of accounting student follow PPAk. Keywords: career motivation, motivation to follow swab, quality motivation, economic motivation, knowledge uu no. 5 about public accountant, accounting student interest follow ppak.
Co-Authors Andhika Fajar Iskandar Annys Asrofah Setiyoso Bella Elba Soraya Candra Sudha Adnyana Desak Made Ayu Pradnya Puspitha Dessy Ulfa Wulandari Happy Apsari Kusumayani I DEWA NYOMAN WIRATMAJA I Gusti Ayu Agung Mirah Sanjiwani I Gusti Ayu Cahya Maharani I Gusti Bagus Darmaningtyas I Gusti Ngurah Ariyanatha I Made Dwi Harmana I Made Gaura Hari Jaya I Rai Kevin Agustia Chrisnawan Ida Ayu Dewi Widnyani Ida Ayu Dwi Laksmi Pratiwi Ida Ayu Kade Trisia Andayani Ida Ayu Trisna Yudi Asri Ida Bagus Brahmanda Kumala Diva Ida Bagus Dharmadiaksa Kadek Agus Pradipta Kadek Geyong Aditya Gumiyar Kadek Pipit Winarsih Komang Ayu Tri Wintari Komang Ratna Widyaswari Lini Novita Dewi Luh Sri Isa Dewi Jayanti Made Irna Wikanadi Made Kusuma Rahardi Putra Made Linda Lestari Maria Karlina Marselin Nabor Meli Dhana Yanti Ni Gusti Ayunda Ratna Mentari Ni Kadek Dwi Nana Ulan Noviani Ni Kadek Intania Kesumasari Ni Kadek Okta Yasi Katini Ni Ketut Apriliawati Putra Ni Luh Putu Armi Widnyani Ni Made Arni Asari Ni Made Marita Ni Made Sarasita Novi Paramartha Ni Putu Yulia Antari Ni Wayan Dhevi Sukma Dewi Putu Ayu Bella Febryanti A Putu Medha Yanti Putu Priancaya Putu Raheka Pertami Risma Dewi Rizky Anggriawan Susanta Putra Yunda Kapita