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All Journal Valid Jurnal Ilmiah Journal of Applied Sciences in Accounting, Finance, and Tax Journal of Applied Sciences in Accounting, Finance, and Tax

Ida Bagus Anom Yasa

Politeknik Negeri Bali

Author-ID : 2699998

Economics, Econometrics & Finance Social Sciences

Published : 6 Documents Claim Missing Document

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THE INFLUENCE OF THE COMPANY SIZE, PROFITABILITY, AND OPERATIONS COMPLEXITY OF A COMPANY TOWARDS AUDIT REPORT LAG ON BANK PERKREDITAN RAKYAT (BPR) IN BALI PERIOD 2012-2015 Si Luh Putu Indrayani; Ida Bagus Anom Yasa
Valid: Jurnal Ilmiah Vol 13 No 4 (2016)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

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

Audit report lag is defined as the completion time range of the audit of the financial statements in which are measured based on the number of days required to obtain an independent auditor's report, since the closing date of the financial year toward the date of independent auditor publication. The research aims to examine the impact of independent variables of company size, profitability, and company's operations complexity either partially or simultaneously toward dependent variable audit report lag. The population in this research are BPR companies in Bali listed in the OJK year 2012 to 2015. Purposive sampling method uses as a method to select the sample, based on defined criteria it produced a sample obtain of 197 observation units. The data used is secondary data derived from audited non-participant observatory Methode annual financial report. Data analysis uses on this research is the SPSS application program of multiple linear regression analysis. The results of this research show partially testing that the size and complexity of the company's operations variables have no effect on audit report lag, while the profitability has influenced towards audit report lag. The simultaneous testing concludes variable that size, profitability, and the complexity of the company's operations has influence toward audit report lag of 3,36% and the rest influenced by other variables outside the research model

Audit of Human Resources Management in Vouk Hotel & Suites Bali Ni Wayan Bunga Niti Rahayu; I B Anom Yasa; P Adi Suprapto
Journal of Applied Sciences in Accounting, Finance, and Tax Vol 4 No 1 (2021): April 2021
Publisher : Jurusan Akuntansi Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jasafint.v4i1.2412

Human resource is the main pillar for a company to realize the company’s vision, mission, and goals. This research aimed to assess (evaluate) the programs and resource management system in Vouk Hotel & Suites Bali. The data sources used were primary and secondary data. The primary data source was taken from structured interview and questionnaire distribution, meanwhile the secondary data source was taken from regulation book, standard operating procedure (SOP), percentage absenteeism, and employee service income in 2019 at Vouk Hotel & Suites Bali. The obtained data was analyzed by using descriptive qualitative method with four steps of analysis in audit management, namely: preliminary audit, review and management control testing, follow-up audit, and recommendation. The result of the research indicated the weaknesses of several human resource functions, those are planning, employee training & development, employee performance appraisal, and given compensation. Based on the indicating weakness of the research, therefore, some improvement recommendations were given.

The Effect of Control Locus, Professional Commitment, and Professional Ethics against Auditors Behavior in The Face of Audit Conflicts N M Sri Yadnya Wati; I B Anom Yasa; N W Dewinta Ayuni
Journal of Applied Sciences in Accounting, Finance, and Tax Vol 3 No 1 (2020): April 2020
Publisher : Jurusan Akuntansi Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jasafint.v3i1.1810

Auditor behavior in the face of audit conflicts is an auditor’s action or behavior at the extent to which the auditor is willing to accept client pressure in conflict situations, that is a situation that occurs when auditors and clients disagree in an attestation function which is an indication of auditor behavior in decision making. Auditor behavior in the face of audit conflicts is influenced by various factors such as locus of control, professional commitment, and professional ethics. This study aims to examine the effect of locus of control, professional commitment, and professional ethics on auditor behavior in the face of audit conflicts. Population in this research is all public accounting firm exist in Bali which have been registered in directory of IAPI 2019. This research uses saturated sample or census sample method. The number of respondents used is 68 respondents. The hypothesis was tested with a significance level of 5% (percent). Using Partial Least Square though the Smart PLS 3.0 application. The result shows that the locus of control, professional commitment, and professional ethic has a significant effect on auditor behavior in the face of audit conflicts.

The Effect of Auditor Competency and Self Efficacy on Audit Judgment at Public Accounting Firm in Bali I G M Wisnu Cahyadi Putra; I B Anom Yasa; I M Suarta
Journal of Applied Sciences in Accounting, Finance, and Tax Vol. 4 No. 2 (2021): October 2021
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

Auditors in carrying out activities are influenced by many things, starting from the audit environment and applicable audit regulations. The auditor judgment cannot be replaced because it is an inherent part of the audit process itself, therefore, the audit judgment carried out by the auditor must be carried out properly so as to produce true and accurate information. The phenomenon related to the audit judgment that has occurred causes the public to still question the audit judgment carried out by the auditor who is considered unable to protect external parties using financial statements. The population in this study are all auditors who work in Public Accounting Firms in Bali who are listed in the IAPI 2020 directory. The number of samples in this study found 136 auditors who were selected using the saturated sample or census method. The analytical technique used in this research is a partial least square (PLS) modelling technique through the SmartPLS 3.0 application. The results showed that the auditor competency and self-efficacy had a positive and significant effect on the audit judgment at the Public Accounting Firm in Bali.

The Effect of Work Experience, Independence, and Professional Skepticism on Auditor’s Ability to Detect Fraud at Public Accountant Firm in Bali Putu Ayu Kartika Pratiwi; Ida Bagus Anom Yasa; I M Sumartana
Journal of Applied Sciences in Accounting, Finance, and Tax Vol. 5 No. 1 (2022): April 2022
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

An auditor in carrying out the audit process of financial statements requires good fraud detection capabilities so that the auditor can provide reasonable assurance that the financial statements are free from material misstatement caused by fraud. The auditor's ability to detect fraud is influenced by various factors including work experience, independence and professional skepticism. This study aims to analyze the effect of work experience, independence and professional skepticism on the auditor's ability to detect fraud. The population in this study is all auditors who work at Public Accountant Firms in Bali registered in the IAPI directory in 2020. The number of samples used is 136 auditors determined based on the saturated sample or census method. Analysis technique used in this study is a modeling technique with Partial Least Square (PLS) through the Smart PLS 3.0 application. The results showed that work experience, independence and professional skepticism had a positive and significant effect on the auditor's ability to detect fraud.

Analysis of the Effect of Remote Audit, Professional Scepticism and Going Concern Assessment on Audit Quality During the Covid-19 Pandemic : Case Study at Public Accountant Firm in Bali Province D Angeliney She Maharaja; Ida Bagus Anom Yasa; Paulus Subiyanto
Journal of Applied Sciences in Accounting, Finance, and Tax Vol. 5 No. 2 (2022): October - 2022
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

Audit quality plays an important role in ensuring the fairness of financial statements to improve decision- making by interested parties. However, there were several cases of suspension of public accountants' licenses in recent years reflecting the low audit quality. The existence of the Covid-19 Pandemic which causes business economic instability conditions and changes in the auditor work mechanism make audit quality increasingly need to be considered. Remote audit during the pandemic cause limited scope for inspection, availability of technological tools, and weak document validity. Fraud increasing is also note for auditors to sharpen their professional skepticism. Another thing in supporting audit quality during the pandemic is the accuracy of going concern assessment which can provide an overview of the company's sustainability. This study aims to analyze and explain the effect of remote audit, professional skepticism, and going concern assessment on audit quality during the Covid-19 Pandemic at Public Accountant Firms in Bali Province. The population in this study are 115 auditors in 17 Public Accountant Firms registered in IAPI Bali with a total of 69 respondents based on convenience sampling method. Primary data were obtained from questionnaires and analyzed with Partial Least Square (PLS) through SmartPLS 3.0 application with a significance level of 5%. The results showed that remote audit, professional scepticism, and going concern assessment have a positive and significant impact on audit quality during the Covid-19 Pandemic at Public Accountant Firms in Bali Province.

Co-Authors D Angeliney She Maharaja I G M Wisnu Cahyadi Putra I M Suarta I M Sumartana N M Sri Yadnya Wati N W Dewinta Ayuni Ni Wayan Bunga Niti Rahayu Paulus Subiyanto Putu Adi Suprapto Putu Ayu Kartika Pratiwi Si Luh Putu Indrayani

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