Article Per Year (5 Year)
p-Index From 2019 - 2024
0.444
P-Index
This Author published in this journals
All Journal Juara: Jurnal Riset Akuntansi Wacana Ekonomi : Jurnal Ekonomi, Bisnis dan Akuntansi
Made Edy Septian Santosa
Universitas Mahasaraswati Denpasar
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
KUALITAS AUDIT DAN KARAKTERISTIK KOMPETENSI AUDITOR Made Edy Septian Santosa; Putu Riska Wulandari
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.v8i2.116

Abstract

Audit quality is a possibility that an auditor will find and report violations in his client's accounting system. This study was conducted to examine the influence of auditor competency characteristics (independence, integrity, accountability, experience, understanding of the client industry, responsiveness to client needs) on audit quality in the Public Accounting Firm in Bali. Data analysis used in this study is a research instrument test and multiple linear regression techniques. The results of the study are expected to be able to understand the relevance of the characteristics of auditor competence to the audit quality of the Public Accountant Office. In addition, KAP can consider various competency characteristics of auditors in improving the quality of auditor work to achieve good audit quality.
Faktor-Faktor Yang Mempengaruhi Tingkat Inflasi Provinsi Bali Made Santana Putra Adiyadnya; Gde Bagus Brahma Putra; I Made Edy Septian Santosa
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.v11i1.2828

Abstract

Inflation is one indicator to maintain the level of stability of economic activities carried out by people in a country, including Indonesia. This very high inflation phenomenon can occur due to pressure arising from the supply side (cost push inflation), and from the demand side(demand pull inflation) as well as from the side of inflation expectations itself. The purpose of this study are 1) to know the effect of the exchange rate on the inflation rate in Bali Province; 2) to know the effect of export value on the inflation rate in Bali Province; 3) to know the effect of the money supply on the inflation rate in Bali Province. The analytical tool used is multiple linear regression analysis. The result of this research were : 1) exchange rate partially has no effect on the inflation rate in Bali Province; 2) export value partially has a negative and significant effect on the inflation rate in Bali Province; 3) money supply partially has a positive and significant effect on the inflation rate in Bali Province.
Pengaruh Ukuran Perusahaan, Karakteristik Perusahaan, Kepemilikan Asing dan Komisaris Independen Terhadap Sustainability Reporting Pada Perusahaan Manufaktur yang Terdaftar di BEI I Gede Cahyadi Putra; Made Edy Septian Santosa; Ni Kadek Dwi Putri Juliantari
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 22 No. 1 (2023)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.22.1.2023.18-29

Abstract

Sustainability reporting is a reporting that is disclosed voluntarily by the company and is related to three aspects, namely economic, social, and environmental. The sustainability report is prepared according to the GRI (Global Reporting Initiative) guidelines. This sustainability report can be an attempt by the company to describe the level of concern for the community. This study aims to analyze the effect of firm size, leverage, profitability, foreign ownership and independent commissioners on sustainability reporting in manufacturing companies listed on the IDX.The sample of this research is 14 manufacturing companies listed on the Indonesia Stock Exchange for the period 2018-2020. Determination of the sample using purposive sampling method. The analytical tool used is multiple linear regression. The results show that the variables of firm size, profitability and independent commissioners have a positive effect on sustainability reporting. Meanwhile, leverage has a negative effect on sustainability reporting and foreign ownership has no effect on sustainability reporting. The results of this study found that the size of the disclosure of sustainability reporting is only influenced by company size, leverage, profitability and independent commissioners, while foreign ownership in this study cannot affect the disclosure of sustainability reporting.
Co-Authors Gde Bagus Brahma Putra I Gede Cahyadi Putra Made Santana Putra Adiyadnya Ni Kadek Dwi Putri Juliantari Putu Riska Wulandari