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All Journal Jurnal Akuntansi Multiparadigma Jurnal Inovasi Akuntansi
Ni Luh Gede Novitasari
Universitas Mahasaraswati Denpasar
Economics, Econometrics & Finance

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PERSEPSI AUDITOR ATAS TINGKAT EFEKTIVITAS RED FLAGS UNTUK MENDETEKSI KECURANGAN Ni Wayan Rustiarini; Ni Luh Gede Novitasari
Jurnal Akuntansi Multiparadigma Vol 5, No 3 (2014): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1342.959 KB) | DOI: 10.18202/jamal.2014.12.5025

Abstract

Abstrak: Persepsi Auditor atas Tingkat Efektivitas Red Flags untuk Mendeteksi Kecurangan. Penelitian ini bertujuan untuk mengidentifikasi persepsi auditor atas efektifitas red flags dalam mendeteksi kecurangan, serta  menguji pengaruh faktor-faktor demografis auditor seperti karakteristik (gender, posisi pekerjaan, masa kerja), dan kompetensi (pendidikan, pengalaman mendeteksi kecurangan, pelatihan kecurangan) pada persepsi auditor. Penelitian ini dilakukan di Bali dengan melakukan survei pada 84 auditor. Dengan menggunakan regresi linear berganda, hasil penelitian menunjukkan bahwa pendidikan, pengalaman mendeteksi kecurangan, dan pelatihan kecurangan berpengaruh pada persepsi auditor. Sementara gender, posisi pekerjaan, dan masa kerja tidak berpengaruh pada persepsi auditor atas efektivitas red flags.Abstract: Auditor Perceptions of Red Flags Effectiveness to Detect Fraudulent. The research aims to identify auditors perception of red flags effectiveness in fraud detecting and examine the influence of auditor demographic factorssuch as characteristics (gender, job position, auditor tenure), and competence (education, fraud experience, fraud training) on auditor's perception. This research was done in Bali by survey of 84 auditors. By using multiple regression analysis, the result indicates that education, fraud experience, and fraud training have influence on auditor perception. Meanwhile, gender, job position, and auditor tenure do not have influence on auditor perception of red flags effectiveness.
Pengaruh ROA, LDR, Ukuran Perusahaan, CAR, NPL terhadap Return Saham pada Perusahaan Perbankan di BEI Ni Putu Mia Pradnyawati; Ni Luh Gede Novitasari; Ni Luh Putu Widhiastuti
Jurnal Inovasi Akuntansi (JIA) Vol. 1 No. 1 (2023)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v1i1.6891

Abstract

The purpose of this study is to find out ROA, LDR, Company Size, CAR and NPL on Stock Returns at Banking Companies listed on the IDX in 2019-2021. The data collection method used in this research is documentation. The method of determining the sample of this research is purposive sampling. The number of samples from this study were 41 samples with a total sample of 123 observations. The data analysis technique used was multiple linear regression analysis. The results of this study are ROA, LDR, CAR have a positive effect on Stock Returns, Company size has no effect on Stock Returns and NPL has a negative effect on stock returns. Several banking companies listed on the Indonesia Stock Exchange (IDX) should publish more complete financial reports and accessible to the public so that it can facilitate potential investors in assessing financial performance and making decisions about choosing stocks that are in accordance with their perceptions. Based on the adjusted R square value of 56.0%, there is still 44.0% of other variables that can be used for further research such as: Price Earning Ratio, current ratio, Total Asset Turnover, Net Profit Margin, and debt to equity ratio.
Co-Authors Ni Luh Putu Widhiastuti Ni Putu Mia Pradnyawati Ni Wayan Rustiarini