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All Journal INPUT Jurnal Ekonomi dan Sosial Buletin Udayana Mengabdi Jurnal Ilmiah Akuntansi dan Bisnis Buletin Studi Ekonomi E-Jurnal Ekonomi dan Bisnis Universitas Udayana E-Jurnal Akuntansi Universitas Udayana Juara: Jurnal Riset Akuntansi JIA (Jurnal Ilmiah Akuntansi) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences
K. Budiartha
Fakultas Ekonomi Dan Bisnis, Universitas Udayana, Indonesia
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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KEMAMPUAN AUDIT TENURE MEMODERASI PENGARUH PENGALAMAN DAN SKEPTISISME AUDITOR DENGAN KUALITAS AUDIT Budiasih, I Gusti Ayu Nyoman; Budiartha, Ketut
Jurnal Ilmiah Akuntansi Vol 2, No 1 (2017): Volume 2, Nomor 1, Tahun 2017
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (224.381 KB) | DOI: 10.23887/jia.v2i1.9670

Abstract

ABSTRAKPentingnya laporan keuangan bagi banyak pihak, menyebabkan laporan tersebut harus disajikan secara relevan dan reliabel. Kualitas audit yang baik dapat menyebabkan laporan keuangan semakin dipercaya keasliannya. Kualitas audit tergantung pada independensi dan kompetensi auditor. Independensi dan kompetensi seorang auditor tergantung pada pengalaman maupun sikap skeptis yang dimiliki auditor tersebut. Pengalaman auditor akan meningkat dikarenakan telah terbiasa dengan pekerjaannya sehingga auditor akan bekerja secara efisien dan lebih tahan terhadap tekanan klien. Sampel yang dipilih menggunakan teknik sampel jenuh dengan jumlah sampel sebanyak 85 auditor. Pengumpulan data dilakukan dengan menyebarkan kuesioner kepada auditor yang menjadi sampel penelitian. Teknik analisis datanya menggunakan analisis regresi tanpa dan dengan variabel moderasi. Berdasarkan hasil analisis data dan pembahasan yang telah dilakukan, maka dapat disimpulkan bahwa kualitas audit di KAP Provinsi Bali memiliki hubungan secara positif dengan pengalaman dan skeptisisme auditor, audit tenure tidak mampu memoderasi hubungan pengalaman auditor dengan kualitas audit auditor di KAP Provinsi Bali, dan audit tenure mampu memoderasi hubungan skeptisisme auditor dengan kualitas audit auditor di KAP Provinsi Bali.Kata Kunci: audit tenure, pengalaman , skeptisisme auditor, kualitas audit  ABSTRACTThe importance of financial statements for many, causing the report to be presented in a relevant and reliable manner. A good audit quality can lead to more authentic financial reports. The quality of the audit depends on the independence and competence of the auditor. The independence and competence of an auditor depends on the experience and skepticism of the auditor. The experience of the auditor will increase due to the familiarity with the work so that the auditor will work efficiently and more resistant to client pressure. The samples were selected using a sample saturated technique with a total sample of 85 auditors. Data collection was done by distributing questionnaires to the auditor who became the research sample. Data analysis techniques use regression analysis without and with moderation variables. Based on the results of data analysis and discussion that have been done, it can be concluded that the audit quality in KAP Bali Province has a positive relationship with the experience and skepticism of auditors, audit tenure unable to moderate the relationship of auditor experience with audit auditor quality in KAP Bali Province and audit tenure able to moderate the relationship of auditor skepticism with audit auditor quality in KAP Bali Province.Keywords: audit tenure, experience, auditor skepticism, audit quality 
ANALISIS LAPORAN KEUANGAN PEMERINTAH PUSAT (LKPP) TAHUN ANGGARAN 2007 Budiartha, I Ketut
INPUT Jurnal Ekonomi dan Sosial Vol. 1, No. 2 Februari 2009
Publisher : INPUT Jurnal Ekonomi dan Sosial

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (450.969 KB)

Abstract

With the end of year budget 2007, the government has succeeded to arrange the Report of Government Budget(LKPP). The report consists of the Report of Budget Realization, the Report of Cash flow, and the GovernmentBalance Sheet. These reports have been audited by Indonesian Supreme Audit Agency and it has been rewarded anopinion of “denying to give opinion (disclaimer)”. The same opinion has been given by the institution since 2004.By publishing the reports, then the society will be able to judge the ability of government in managing the previousperiod of budget and also to predict for the future budget. The technique to analyze the LKPP is general financialanalysis which is used to evaluate the management of private sector such as (1) comparative financial statementanalysis, (2) common-size financial statement analysis, (3) ratios analysis, (4) cash flow analysis, and (5) valuation.According to comparative analysis there is a surplus budget of last year development and it is positive from273.914.695,00 rupiah into minus 7.387.288.768 rupiah. For the wealth of country 1.600.211.672.865.020,00rupiah and actually it is expensed from the debt 1.430.965.464.059.560.00, and the rest is taken from the countryfund 169.246.208.805.469,00The biggest contribution of the country income is taken from taxes for 69,37% and the rest for 30,39% is non-taxesincome. The country income is, then, used as government finance for 67%, being transfer to local government for33% and for the fund of particular autonomy and its adjustment for 4%.Based on financial ratio analysis, the actual current ratio for 2007 is 112%, meanwhile in the year of 2006 is117%. There is a reduction for 5%. For the debt ratio to modal in the year 2007 is 845%, it means every 1 rupiahof personal modal will be responsible for the debt of 845 rupiah. This condition shows the quantity of governmentasset 1.600.211.672.865.020,00 rupiah and it is taken 84,5% from the debt.
BURNOUT PADA KONSULTAN PAJAK PROVINSI BALI Budiartha, Ketut; Budiasih, I Gusti Ayu Nyoman; Darsana, Ida Bagus
Jurnal Riset Akuntansi (JUARA) Vol 8 No 1 (2018): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar

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Abstract

The type of stress that affects negative or dysfunctional (distress) on performance is called bur­nout. Role stressors as the cause of stress due to the role of role conflict, role ambiguity, and role overloads are factors that can affect burnout. This study aims to provide empirical evidence and discuss about the influence of role conflict, role ambiguity, and role overloads on burno­ut experienced by tax consultants. Role theory is used as the main theory that learned about the behavior in accordance with the position performed in the work environment and society. Population in this research is all tax consultants who work at Tax Consultant Office in Bali Pro­vince which have license of practice according to IKPI Directory year 2015. The research sample is determined by choosing purposive sampling method. The measurement instrument used in this research is questionnaire. Multiple linear regression analysis is a data analysis technique used in this study. The results showed tax consultants who experienced a burnout due to tax consultants experience role conflict, role ambiguity, and role overload in running the profession.
BURNOUT PADA KONSULTAN PAJAK PROVINSI BALI Ketut Budiartha; I Gusti Ayu Nyoman Budiasih; Ida Bagus Darsana
Jurnal Riset Akuntansi (JUARA) Vol. 8 No. 1 (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.v8i1.25

Abstract

The type of stress that affects negative or dysfunctional (distress) on performance is called bur­nout. Role stressors as the cause of stress due to the role of role conflict, role ambiguity, and role overloads are factors that can affect burnout. This study aims to provide empirical evidence and discuss about the influence of role conflict, role ambiguity, and role overloads on burno­ut experienced by tax consultants. Role theory is used as the main theory that learned about the behavior in accordance with the position performed in the work environment and society. Population in this research is all tax consultants who work at Tax Consultant Office in Bali Pro­vince which have license of practice according to IKPI Directory year 2015. The research sample is determined by choosing purposive sampling method. The measurement instrument used in this research is questionnaire. Multiple linear regression analysis is a data analysis technique used in this study. The results showed tax consultants who experienced a burnout due to tax consultants experience role conflict, role ambiguity, and role overload in running the profession.
PELATIHAN PERHITUNGAN PAJAK PENGHASILAN TERUTANG BAGI WAJIB PAJAK UMKM DENGAN PENGHASILAN BRUTO TERTENTU MENURUT PERATURAN PEMERINTAH NOMOR 46 TAHUN 2013 N.L. Supadmi; I.D.G.D. Suputra; K. Budiartha; N.L.S. Widhiyani
Buletin Udayana Mengabdi Vol 17 No 1 (2018): Buletin Udayana Mengabdi
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (218.64 KB) | DOI: 10.24843/BUM.2018.v17.i01.p25

Abstract

Community service activities aims to provide training to the taxpayer MSMEs, to be able to calculate the taxpayable correctly according to government regulation number 46 year 2013. The target of this service is toprovide training in 10 Taxpayers (MSMEs) in the city of Denpasar. Outcomes after this devotion completedTaxpayer (MSMEs) can measure, calculate, deposit and report their own tax obligations properly. Themethod of implementation service activities is carried out to provide training how to calculate the tax payableon the spot-face with the business activities of their respective owners SMEs. Results Community serviceactivities of four (4) taxpayer SMEs using the services of a tax consultant to carry out tax obligations, four(4) did not do his tax liability on the grounds they do not know and no strikes to pay taxes, and two (2)MSMEs do their own tax liability , but did not follow the government regulation number 46 in 2013 reasondoes not know the new rules.
PENGHASILAN VERSI AKUNTANSI, PAJAK DAN EKONOMI KETUT BUDIARTHA
Jurnal Ilmiah Akuntansi dan Bisnis Vol 3 No 1 (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 (118.73 KB)

Abstract

Income is the key factor in valuing operational capability of acompany. Failure in maintaining and using the income will cause failureof the company. Therefore, a thorough understanding about incomewould be necessary to avoid mistakes in income based-decision making.There is a difference in viewing income from the perspective of accountingand economic. In accounting view, income must have been realized, buteconomic version says that income also includes unrealized items. It isenough for accounting to view income based on conventional incomestatement, on the other hand, in order to reflect economic income, realizedincome statement must be adjusted to accommodate unrealized economicevents. Accounting and tax view income without significant differencesbecause the two consider the last destination of income would be theincrease of capital/assets.
LAPORAN KEUANGAN PEMERINTAH PUSAT (LKPP) TAHUN ANGGARAN 2008 MASIH DENGAN ”DISCLAIMER OPINION” I KETUT BUDIARTHA
Jurnal Ilmiah Akuntansi dan Bisnis Vol 5 No 1 (2010)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

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Abstract

BPK RI (the state auditor body) plays a significant role tomaterialize and apply the principle of transparency and accountabilityon state financial report. Interim audit is conducted before the yearlyfinancial audit. During the process of evidences collection, an auditorfrequently faces a limitation of audit scope. An auditor must stayindependent and look independent to maintain independency onopinion, judgment, as well as recommendation. The purpose of thisresearch is to examine the effect of interim audit, scope of audit, andindependency on auditor opinion judgment of auditors of BPK RI BaliProvince Representatives.Data are collected using survey method administered to staffs ofBPK Bali Province. Data consisting of 44 responses are analyzed usingmultiple regression model.The result shows that judgment of auditor opinion is able to beexplained by variables of interim audit, scope of audit, andindependency with value of R2 of 73.4 percent. While t-test resultshows that partially the three variables also affect auditor opinion.
MENELUSURI OPNINI AUDITOR INDEPENDEN ATAS LKPD PEMERINTAH PROVINSI BALI KETUT BUDIARTHA
Jurnal Ilmiah Akuntansi dan Bisnis Vol 4 No 1 (2009)
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 (192.937 KB)

Abstract

The financial report of a district government is are report showing itsfinancial performance within one budgeting period. The Public SectorAuditor (BPK) is in charge to audit the report before going to beaccountable toward the legislative. As shown by the result of an audit,whether its financial performance is good or not, depended upon theopinion given by the Public Sector Auditor (BPK). According to the auditconducted on the financial report of government province of Bali for year2005, indeed the BPK issued Qualified Opinion; which means it is stillthat the report of the government of province of Bali applyinginconsistently with the rule and relevant statutory is all material aspects.
BUDAYA TRI HITA KARANA SEBAGAI PEMODERASI PENGARUH PENGANGGARAN PARTISIPATIF, PENGENDALIAN ANGGARAN DAN STANDAR OPERASIONAL PROSEDUR PADA PERILAKU DISFUNGSIONAL Ni Ketut Yudastri; I Ketut Budiartha; I Dewa Nyoman Badera
Buletin Studi Ekonomi VOL.22.NO.1. FEBRUARI 2017 (PP 1-112)
Publisher : Buletin Studi Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/bse.2017.v22.i01.p09

Abstract

Dysfunctional behavior is deviant behavior or violations of the rules and procedures of managerial control system of local government is done deliberately by officials themselves. The purpose of this study was to examine the influence of participatory budgeting, budget control and standard operating procedures (SOP) on dysfunctional behaviors and examines cultural influences as pemoderasinya Tri Hita Karana. The sample was 36 SKPD in Gianyar regency government with 102 respondents consisting of structural officials directly involved in the budgeting process. Data analysis was performed using Moderated Regression Analysis (MRA). The results of this study are participatory budgeting and budgetary control positive effect on dysfunctional behavior. Standard operating procedure has no effect on dysfunctional behavior. Tri Hita Karana Cultural weaken the influence of participatory budgeting and control angggaran on dysfunctional behavior. Culture Tri Hita Karana not moderate influence on the standard operating procedures dysfunctional behavior.
PENGARUH KEBIJAKAN DIVIDEN PADA MANAJEMEN LABA DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI MODERASI Ni Ketut Sri Dahayani; I Ketut Budiartha; I Made Sadha Suardikha
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.06.NO.04.TAHUN 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

The purpose of this study is to provide empirical evidence about the effect of dividend policy on earnings management and to determine whether the Good Corporate Governance (GCG) able to moderate dividend policy relationship with earnings management. The study population was banking companies listed in Indonesia Stock Exchange (BEI) in the period 2007-2014. Samples were determined using purposive sampling method. The samples selected were 82 banks observations. Data analysis technique used is Moderated Regression Analysis (MRA), first performed factor analysis to determine the factors GCG. Based on the analysis, this study proves that the dividend policy effect on earnings management. The results also showed that corporate governance is not proven able to moderate dividend policy relation to earnings management.
Co-Authors A. A. Sagung Shinta Devi Darmayani A.A Putri Adnyasuari Adelia Lukyta Arumsari Anak Agung Ayu Trisna Dewi Anak Agung Gede Pradnyana Dwipa Anak Agung Ngurah Bagus Dwirandra Anak Agung Sagung Indah Nareswari Astrid Fembriani Cokorda Istri Indraswari Pemayun Daniel Raditya Tandio Daniel Tonu Dewa Ayu Astina Dyah Priesty Dewa Ayu Candra Dewi Dewa Nyoman Badera Dewi Ayu Nita Kharisma Dhaniar Waghmi Pratami Eka Arya Kusuma Gayatri Gayatri Gede Krisna Pradipta Hasanah Vidya Putri Herkulanus Bambang Suprasto I Dewa Gede Dharma Suputra I Dewa Made Endiana I Gst Ngurah Agastya Mahasurya I Gusti Ayu Asri Pramesti I Gusti Ayu Asti Pratini I Gusti Ayu Made Asri Dwija Putri I Gusti Ayu Nyoman Budiasih I Gusti Ayu San Yogi Partini I Gusti Ketut Wira Widiana I Ketut Sujana I Ketut Yadnyana I Komang Sudika I Made Bagus Angga Merta Permana I Made Sadha Suardikha I Made Toni Iriantika S I Nyoman Wijana Asmara Putra I Putu Ardhian Janu Mahendra I Putu Bagus Sastra Wirayudha I.D.G.D. Suputra IA Ika Vedanti Pratiwi Ida Ayu Nyoman Putriani Ida Ayu Santi Dharmastri Laksmi Ida Bagus Darsana Ida Bagus Putra Astika Ida Bagus Yoga Pandita Kadek Upawita Candra Pertiwi Kevin Senjaya Komang Gede Arya Abdi Sentosa Komang Risa Rahayu Ningsih Krisna Dekna Ningrum L. P. Novyanti Ciptana Ika Putri LINDIRA SUKMA DEWI Made Gede Wirakusuma Made Laksmi Cintya Pucangan Made Mega Ratnawati Made Wicaksana Maria Maria Meylinda Triyanthi Michael Sihombing N. P. Yani Wulandari N.L.S. Widhiyani Ni Ketut Rasmini Ni Ketut Sri Dahayani Ni Ketut Yudastri Ni Luh Gede Mahayu Dicriyani Ni Luh Putu Puspita Sari Ni Luh Supadmi Ni Made Dwi Candra Sawitri Ni Made Dwi Ratnadi Ni Made Mega Lapinayanti Ni Made Rukmiyati Ni Made Shinta Widhiasari Ni Nengah Devi Aryaningsih Ni Nyoman Sri Paramita Ni Nyoman Sri Wardani Ni Putu Ayu Nikita Sari Wulan Ni Putu Noviyanti Kusuma Ni Putu Sintya Sari Ni Putu Wanda Anggeliana Putri Ni Wayan Surya Handhayani Nyoman Trio Susandi Nyoman Trio Susandi Pande Putu Januraga Prihono Prihono Putu Ayu Agnes Veriana Putu Dewi Arina Pratiwi Putu Krisna Wijayanthi Putu Megayanti Putu Ryan Hendrawan Rai Gina Artaningrum Sony Ricardo Sembiring William Jefferson Wiratama