Articles
<![CDATA[The analysis of the factor that causes fraudulent financial reporting with fraud diamond ]]>
<![CDATA[Ni Komang Astri Yulistyawati]]>;
<![CDATA[I Made Sadha Suardikha]]>;
<![CDATA[I Putu Sudana]]>
<![CDATA[ Jurnal Akuntansi dan Auditing Indonesia Vol 23, No 1 (2019) ]]>
Publisher : <![CDATA[Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia ]]>
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DOI: 10.20885/jaai.vol23.iss1.art1
<![CDATA[The purpose of this study is to obtain empirical evidence of the influence of the elements of fraud diamond namely: pressure, opportunity, rationalization, and capability on fraudulent financial reporting. The samples in the study were selected by usifigureng a non-probability sampling technique with a purposive sampling method with a total number of samples that met the sample selection criteria of 76 samples, namely 19 manufacturing companies during the four years of the 2011–2014 observation period. The collected data were analyzed by multiple linear regression analysis. Fraudulent financial reporting was measured using Dechow et al's F-Score (2007) which can be included as a first-pass test in evaluating the possibility of manipulation. This research showed that opportunity and rationalization are proven to be fraud diamond elements that most influence the occurrence of fraudulent financial reporting in the companies. While pressure and capability have no effect on fraudulent financial reporting. The implication of this study is that the ratio of total inventory as a proxy for opportunity measurement and the ratio of total accrual to total assets as a proxy for measurement of rationalization has a significant effect on fraudulent financial reporting, meaning that these ratios can be used by management to detect fraudulent financial reporting practices in manufacturing companies.]]>
<![CDATA[MENGENAL SIAPA AKU DALAM MEMBANGUN ATAU MENGEMBANGKAN ILMU PENGETAHUAN (=AKUNTANSI) ]]>
<![CDATA[I Made Sadha Suardikha]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 10 No 2 (2015) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
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<![CDATA[I’m in question who I am? is the supreme consciousness that reached by humans, which is a true self that blends or single source, is something that can not be explained, but it seems there is none. So I’m in the question who I am? is something there but no, that is God. Build or develop science (= accounting)through human activity which is the abode of I, which is God, can be done through a profession or Swadharma each man himself. Profession man used as a means to build or develop science (=accounting) is related to the accounting profession.]]>
<![CDATA[BAGAIMANA “AKU” MEMBANGUN ILMU PENGETAHUAN (=AKUNTANSI)? ]]>
<![CDATA[I Made Sadha Suardikha]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 7 No 2 (2012) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
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<![CDATA[ABSTRAK “Aku” yang ada dalam diri manusia adalah Tuhan. “Aku” yang tidak terpisahkan dari diri manusia mengilhami manusia untuk berkreasi dalam aktivitasnya, yaitu mengembangkan atau membangun ilmu pengetahuan sesuai dengan swadharma atau profesinya masing-masing. ”Aku” yang ada dalam diri manusia yang berprofesi dibidang akuntansi akan dapat mengembangkan atau membangun ilmu pengetahuan berdasarkan “swadharma atau profesinya”, yaitu mengembangkan atau membangun ilmu pengetahuan (=akuntansi). Kata kunci: aku, akuntansi, mengembangkan, profesi]]>
<![CDATA[PENGARUH SISTEM PERPAJAKAN YANG KONDUSIF TERHADAP DUNIA USAHA ]]>
<![CDATA[I MADE SADHA SUARDIKHA]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 2 No 2 (2007) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
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<![CDATA[There are two parties in taxation system which has different interests. Thefirst party is known as fiskus, in this case Direktorat Jenderal Pajak, and societyor tax payer as the second party. Direktorat Jenderal Pajak has tried to maximizethe tax income collected from the society based on their authority under thecurrent taxation law. In contrast, the tax payer has also tried to optimize theirobligation based on the humanity characteristic of human being or the economicprinciples of business entities. In order to modernize the taxation system, there isa problem occur between Direktorat Jenderal Pajak and society as tax payer. Theproblem is how the Direktorat Jenderal Pajak be able to encourage conduciveinfluence on business community as a current implication of their taxation system.The application of taxation system will positively affect the business community ifthe harmonization of relationship between both parties takes place. Therefore, theharmonization between tax payer and fiskus may be able to persuade conduciveenvironment on business community.]]>
<![CDATA[PENGARUH BIG FIVE PERSONALITY PADA KINERJA AUDITOR KANTOR AKUNTAN PUBLIK PROVINSI BALI ]]>
<![CDATA[I Gusti Ayu Agung Pradnya Dewi]]>;
<![CDATA[I Made Sadha Suardikha]]>;
<![CDATA[I Gusti Ayu Nyoman Budiasih]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 10 No 1 (2015) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
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<![CDATA[This study aimed to determine whether personality dimensions in Big Five Personality model that consist of extraversion, agreeableness, conscientiousness, emotional stability, and openness to experience will be able to influence auditor performance in public accounting firms in Bali. Previousstudies have shown that personality dimensions in this model related to performance (Barrick dan Mount, 1991; Barrick dkk, 2001; Rothmann dan Coetzer, 2003). The data was collected using survey method with questionnaire. Samples that used in this study were 56 auditors and selected by purposive sampling method. The analysis technique used is multiple linear reggression. The result showed that only extraversion and agreeableness had positive effect on auditor performance,but conscientiousness, emotional stability, and openness to experience did not have any effect on auditor performance.]]>
<![CDATA[PENGARUH KUALITAS AUDIT DAN KUALITAS PELAYANAN PADA KEPUASAN KLIEN KANTOR AKUNTAN PUBLIK DI BALI ]]>
<![CDATA[Ni Made Suindari]]>;
<![CDATA[I Made Sadha Suardikha]]>;
<![CDATA[Ni Made Dwi Ratnadi]]>
<![CDATA[ Buletin Studi Ekonomi VOL.22.NO.1. FEBRUARI 2017 (PP 1-112) ]]>
Publisher : <![CDATA[Buletin Studi Ekonomi ]]>
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DOI: 10.24843/bse.2017.v22.i01.p07
<![CDATA[The study is aimed to analyze the influence of audit quality and service quality toward the client satisfaction at the audit firms in Bali. The study was conducted at the company that became the audit client of audit firm in Bali for the end year 2015 by using primary data obtained from questionnaires. Method of sampling is convenience sampling and obtained samples of 156 companies. The questionnaire can be used 81 questionnaires. Data analysis is done by multiple regression analysis model. The result showed the audit quality and service quality has positive effect toward the client satisfaction. This indicates that client satisfaction of audit firm in Bali is not only affected by technical competence and independent of auditors, but also affected by quality of the service from marketing aspects.]]>
<![CDATA[PENGARUH KOMPENSASI DAN LINGKUNGAN KERJA PADA KOMITMEN ORGANISASI DAN IMPLIKASINYA PADA KINERJA PENGELOLA ANGGARAN (Studi Empiris Pada Satuan Kerja Perangkat Daerah Pemerintah Kabupaten Tabanan) ]]>
<![CDATA[Ni Komang Ayu Rustini]]>;
<![CDATA[I Made Sadha Suardikha]]>;
<![CDATA[Ida Bagus Putra Astika]]>
<![CDATA[ Buletin Studi Ekonomi VOL.20.NO.2.AGUSTUS 2015 (PP 83-176) ]]>
Publisher : <![CDATA[Buletin Studi Ekonomi ]]>
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<![CDATA[The Impact of the Influence of Compensation, Work Environment on Organizational Commitment and Its Implications on the Performance of the Budget Managers. Periodic evaluation of the performance of budget managers in the public sector must be done to carry out consistently the principles of local financial management. This study was depeloved to obtain empirical evidence of the influence of compensation, work environment on organizational commitment and its implications on the performance of the budget managers. The study was conducted in 41 Regional Work Units (SKPD) in the Government Administration of Tabanan Regency. The number of respondents was 221 budget managers, chosen by Proportionate Stratified Random Sampling method. The analyzed data was primary data, using Path Analysis. Hypothesis testing results indicate that there were positive effects of compensation, work environment and organizational commitment on the performance of the budget managers. Furthermore, there were positive effects of compensation and work environment on the performance of the budget managers through organizational commitment. Keywords: compensation, organizational commitment, performance of the budget managers, work environment ]]>
<![CDATA[KUASA UNIVERSITAS DAN PROFESI AKUNTAN DALAM PENGEMBANGAN PROFESI AKUNTANSI ]]>
<![CDATA[I Made Sadha Suardikha]]>
<![CDATA[ Buletin Studi Ekonomi Vol 17.No.2.Agustus 2012 (PP.99-225) ]]>
Publisher : <![CDATA[Buletin Studi Ekonomi ]]>
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<![CDATA[Abstract: University Authority and Accountant Profession Inside the Development of Accounting Profession. Government has made a lot of changes in relevance with accounting development in Indonesia. However, it raises a question were those enough for accounting profession development in Indonesia?. University and profession organization have dominant role in accounting profession development through accounting education and practice. This indicates that the university and the accounting profession have the power or authority to determine the direction of accounting education in Indonesia. This in turn will form the color of accounting profession in the future. Abstrak: Kuasa Universitas dan Profesi Akuntan dalam Pengembangan Profesi Akuntansi. Pemerintah telah membuat banyak perubahan dalam relevansi dengan pengembangan akuntansi di Indonesia. Namun, itu menimbulkan pertanyaan adalah mereka yang cukup untuk pengembangan profesi akuntansi di Indonesia?. Universitas dan organisasi profesi memiliki peran dominan dalam pengembangan profesi akuntansi melalui pendidikan akuntansi dan praktek. Hal ini menunjukkan bahwa universitas dan profesi akuntansi memiliki kekuatan atau otoritas untuk menentukan arah pendidikan akuntansi di Indonesia. Hal ini pada gilirannya akan membentuk warna profesi akuntansi di masa depan. Kata kunci: kuasa, universitas, organisasi profesi, pengembangan akuntansi]]>
<![CDATA[BUDAYA TRI HITA KARANA SEBAGAI PEMODERASI PENGARUH GOOD CORPORATE GOVERNANCE PADA KINERJA LPD KABUPATEN BADUNG ]]>
<![CDATA[I Ketut Sujana]]>;
<![CDATA[I Made Sadha Suardikha]]>;
<![CDATA[Ni Luh Putu Pitayani Vinensya]]>
<![CDATA[ Buletin Studi Ekonomi VOL.27.NO.1.FEBRUARI 2022 ]]>
Publisher : <![CDATA[Buletin Studi Ekonomi ]]>
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DOI: 10.24843/BSE.2022.v27.i01.p03
<![CDATA[This study aims to obtain evidence of the influence of Good Corporate Governance (GCG) on performance with Tri Hita Karana (THK) culture as a moderating variable. This research was conducted at the Village Credit Institution (LPD) of Badung Regency. The research sample was determined by the saturated sample method, as many as 122 respondents from LPD heads in Badung Regency. Data collection was done by using the questionnaire method. The hypothesis was tested by using the technique of Moderating Regression Analysis (MRA). The results showed that GCG had a positive effect on performance. The THK culture is not able to moderate the influence of GCG on performance. The more the application of GCG principles increases, the more performance occurs and perhaps THK values ??have been implemented in LPD operations but have not been able to significantly strengthen the influence of GCG principles on performance. This research can be used as a reference for the government and traditional villages, especially LPD managers and traditional village officials in carrying out their duties.]]>
<![CDATA[Tax, Bonus Mechanism, Tunneling Incentive, Debt Covenant and Transfer Pricing in Multinational Companies ]]>
<![CDATA[I Ketut Sujana]]>;
<![CDATA[I Made Sadha Suardikha]]>;
<![CDATA[Gusti Ayu Rai Surya Saraswati]]>
<![CDATA[ Matrik : Jurnal Manajemen, Strategi Bisnis dan Kewirausahaan Volume 16 Nomor 1 Tahun 2022 ]]>
Publisher : <![CDATA[Universitas Udayana ]]>
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DOI: 10.24843/MATRIK:JMBK.2022.v16.i01.p05
<![CDATA[This research is aimed to test the influence of tax, bonus mechanism, tunneling incentive and debt covenant to transfer pricing of multinational companies. The seconder data used in this research is obtained by accessing www.idx.co.id. The population of this research is a manufacture company registered in Bursa Efek Indonesia (Indonesia Stock Exchange) in year of 2012-2016. The sample taking technique used is purposive sampling. The number of sample in this research is 125 observations. The data collecting method used in this research is non-participant observation method and the data analysis technique used is logistic regression. The result is tunneling incentive has a positive influence to company decision in doing the transfer pricing. Meanwhile, tax, bonus mechanism, and debt covenant do not have influence to multinational company decision in doing the transfer pricing. Keywords: tax, bonus mechanism, tunneling incentive, debt covenant, transfer pricing.]]>
