Article Per Year (5 Year)
p-Index From 2019 - 2024
0
P-Index
This Author published in this journals
All Journal Jurnal Ilmiah Akuntansi dan Bisnis E-Jurnal Akuntansi Universitas Udayana
I Gede Suparta Wisadha
Unknown Affiliation
Economics, Econometrics & Finance

Published : 5 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 5 Documents
Search

 1 
PENGARUH PROFESIONALISME, INDEPENDENSI, DAN PENGALAMAN AUDITOR PADA KUALITAS AUDIT BADAN PENGAWAS LEMBAGA PERKREDITAN DESA (LPD) I Gede Adi Dharma Putra; I Gede Suparta Wisadha
Jurnal Ilmiah Akuntansi dan Bisnis Vol 8 No 2 (2013)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (489.207 KB)

Abstract

ABSTRACTA micro finance institution provides public financial services for micro to small business activities as well as low-income earners that are not able to access formal financial institutions. Village Credit Institution (called LPD) is a micro finance institution. It is supervised by a control body named Badan Pengawas, which acts as an internal auditor. The performance indicator of the control body would be the increase of audit quality and audit report, thus increase the function and credibility of the control body.  The aim of this research was to examine the effect of auditors’ professionalism, independence, and work experience on audit quality of control bodies of LPD in Denpasar city. A survey towards 33 LPD in Denpasar with 3 respondents each was conducted, providing 99 respondents in total. Samples are taken using purposive sampling method, including head of LPD, members of control body, and internal auditors. Data was collected using questionnaire and observation conducted in 2012. Data was then analyzed using multiple linear regressions. Hypotheses were tested using F-test and t-test. The results showed that simultaneously, auditor professionalism, independence, and experience affected audit quality of control body of LPD. Partially, each of independent variable affected audit quality of the control body of LPD in Denpasar city.Keywords: auditor experience, audit quality, independence, professionalism
PENGARUH PENGUMUMAN STRATEGI PENGUNGKAPAN INFORMASI EMITEN PADA RETURN SAHAM DI BURSA EFEK INDONESIA I GEDE SUPARTA WISADHA
Jurnal Ilmiah Akuntansi dan Bisnis Vol 5 No 2 (2010)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (238.531 KB)

Abstract

The objective of this research is to the empirical test hyphotesis (1) theeffect of the information disclosures strategy to the stocks return.,(2) thelower average abnormal return after the announcement of informationdisclosures strategy then average abnormal return before of theannouncement it, (3) the lower average abnormal return after theannouncement of information disclosurse strategy then average abnormalreturn on the date of announcement it.The methodology of this research is expalanatory survey by usingsecondary data and 154 of listing companys at Indonesia StockExchanges as sample size, the sampling method used is a purposiverandom which category only the company sending the disclosures strategyto the Bapepam. The analysist data method is used the marketmodel(Markowitz) with the events study -3 days before and +3 days afterat the date announcement of disclosures strategy.The results of these research are (1) the effect of the informationdisclosures strategy to the stocks return is significantly.,(2) the loweraverage abnormal return after the announcement of informationdisclosures strategy then average abnormal return before of theannouncement has an empirical prove, (3) the lower average abnormalreturn after the announcement of information disclosures strategy thenaverage abnormal return on the date of announcement has an empiricalprove .The conclusion of this research are the results of these research isconsistently with the study before, however the assumption is used didnot the efficient market in the semi-strong form, but in the weak-formespecially for the Indonesia Capital Market.
DAMPAK STRATEGI PENGUNGKAPAN INFORMASI EMITEN TERHADAP PERUBAHAN HARGA SAHAM I GEDE SUPARTA WISADHA
Jurnal Ilmiah Akuntansi dan Bisnis Vol 3 No 2 (2008)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (211.713 KB)

Abstract

The purpose of this research is to empirically examine hypothesis stating that information disclosure strategy affects the changes of stock prices. This research is motivated by the occurrence of asymmetry information and conflict of interest problems. Research method is event study with period interval of 3 days before and after the date of disclosure. The population consists of 345 industry corporations listed on Indonesian Capital Market (BEI). The result using cumulative abnormal return (CAR) confirms positive results. The hypothesis testing done partially and simultaneously show that information disclosure strategy affects stock price changes significantly.
PENGARUH AUDIT TENURE PADA ASIMETRI INFORMASI DENGAN MODERASI KOMITE AUDIT Alexander Aji Suseno Wakum; I Gede Suparta Wisadha
E-Jurnal Akuntansi Vol 6 No 3 (2014)
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

Abstract

ABSTRAK Penelitian ini dilakukan untuk mengetahui pengaruh audit tenure pada asimetri informasi serta keberadaan komite audit dalam mempengaruhi hubungan audit tenure dengan asimetri informasi tersebut. Populasi dalam penelitian ini adalah perusahaan perbankan yang terdaftar di Bursa Efek Indonesia periode 2009-2011. Melalui metode purposive sampling, diperoleh 26 sampel berdasarkan seleksi sampel yang telah ditetapkan. Penelitian ini menggunakan variabel moderasi, sehingga analisisnya menggunakan analisis MRA (Moderated Regression Analysis). Berdasarkan uji statistik t, diperoleh hasil temuan bahwa variabel audit tenure memiliki pengaruh negatif pada asimetri informasi, sementara keberadaan komite audit terbukti mampu memperlemah pengaruh negatif audit tenure pada asimetri informasi. Dengan demikian, hipotesis pertama (H1) dan hipotesis kedua (H2) dapat diterima. Kata Kunci: audit tenure, komite audit, asimetri informasi
Pengaruh Tingkat Perputaran Kas, Pertumbuhan Kredit dan Rasio BOPO pada Profitabilitas LPD di Kota Denpasar Periode 2006-2010 I Wayan Adi Bayu Prawira; I Gede Suparta Wisadha
E-Jurnal Akuntansi Vol 1 No 2 (2012)
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

Abstract

The LPD is have rule to support rural economies it can not be separated from its ability in get the profit. The ability of LPD to generate earnings can not be separated from the its ability to manage their assets and debts. The profitability an LPD can be affected by several factors such as: cash turnover, credit growth, and ROA ratios. This study aims to find out the effect of cash turnover, credit growth, and ROA ratios simultaneously and partially towards LPD’s profitability in Denpasar period of 2006-2010. The data analysis technique were used multiple linear regression analysis techniques. The conclusions of this research were partially and simultaneously cash turnover, credit growth, and ROA ratios have significant impact towards the LPD’s profitability in Denpasar period of 2006-2010. Keywords: Turnover Rate Cash, Credit Growth, ROA ratio, Profitability  
Co-Authors Alexander Aji Suseno Wakum I Gede Adi Dharma Putra I Wayan Adi Bayu Prawira