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All Journal Jurnal Ilmiah Akuntansi dan Bisnis Buletin Studi Ekonomi Jurnal Ekonomi Kuantitatif Terapan Matrik: Jurnal Manajemen, Strategi Bisnis, dan Kewirausahaan E-Jurnal Ekonomi dan Bisnis Universitas Udayana E-Jurnal Akuntansi Universitas Udayana Students´ Journal of Accounting and Banking The Indonesian Accounting Review Indonesian Journal of Sustainability Accounting and Management International Research Journal of Management, IT & Social Sciences Journal of Economic, Bussines and Accounting (COSTING) JIA (Jurnal Ilmiah Akuntansi) Wiga : Jurnal Penelitian Ilmu Ekonomi Indonesian Journal of Sustainability Accounting and Management
Ni Ketut Rasmini
Fakulltas Ekonomi Dan Bisnis Universitas Udayana
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Journal : E-Jurnal Ekonomi dan Bisnis Universitas Udayana

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DAMPAK INTERAKSI KUALITAS AUDIT PADA PENGARUH MANAJEMEN LABA RIIL PADA NILAI PERUSAHAAN Ni Luh Putu Mita Miati; Ni Ketut Rasmini
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.05.NO.07. TAHUN 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

Tujuan Penelitian ini adalah memberikan bukti secara empiris mengenai dampak interaksikualitas audit pada pengaruh manajemen laba riil pada nilai perusahaan di perusahaanindeks bisnis-27 periode 2012–2014. Pengambilan sampel menggunakan metode purposivesampling dengan total sampel sebesar 36 perusahaan dan alat pengujian yang digunakanadalah analisis Moderated Regression Analysis (MRA). Hasil pada penelitian inimembuktikan bahwa manajemen laba riil berpengaruh positif pada nilai perusahaan,semakin tinggi manajemen laba maka nilai perusahaan akan semakin tinggi. hasil penelitianini juga membuktikan bahwa kualitas audit dapat memperlemah pengaruh manajemen labapada nilai perusahaan, semakin tinggi kualitas audit maka pengaruh positif antaramanajemen laba pada nilai perusahaan akan diperlemah.
PEMODERASIAN LOCUS OF CONTROL DALAM PENGARUH AUDIT TENURE PADA KUALITAS AUDIT Adisti Maharani Krisna; Dewa Gede Wirama; Ni Ketut Rasmini
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.05.NO.12.TAHUN 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

The purpose of this study is to obtain empirical evidence about the ability of locus of control in moderating the influence of audit tenure on audit quality by auditors at Public Accounting Firm (KAP) in the Province of Bali. This study was conducted in 2016. The main theory in this research is contigency theory and  supported by social learning theory and regulatory theory. The population in this study are all auditors at the Public Accounting Firm (KAP) in the Province of Bali, as many as 85 people. The sampling technique used is nonprobability sampling with saturated sampling method. The main reason for the selection samples method is because the population is relatively small. The instruments have been examined for its validity and reliability. The model also passed the classical assumption test. The analysis regression technique used is Moderated Regression Analysis (MRA). The results shows that locus of control moderates the effect of audit tenure on audit quality.
KEMAMPUAN GOOD CORPORATE GOVERNANCE DAN CSR MEMODERASI PENGARUH LIKUIDITAS, SOLVABILITAS, DAN PROFITABILITAS PADA NILAI PERUSAHAAN Wayan Eny Mariani; Ni Ketut Rasmini; Ni Putu Sri Harta Mimba
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.05.NO.09.TAHUN 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

This study aims to determine the capability of good corporate governance and corporate social responsibility to moderate the relationship between liquidity, solvability, profitability, and the company’s value. This study use three theory such as, agency theory, signaling theory, and contingency theory. The sampling method of this study is purposive sampling therefore the number of sample are 17 firms. Independent variable in this study are current ratio, debt to equity ratio, and return on asset. The dependent variable in this study is company’s value and good corporate governance and corporate social responsibility as moderating variables. The result of this study showed that good corporate governance and corporate social responsibility have no capability to moderate the relationship between liquidity, solvability, profitability, and value firm. Future studies may use another method to measure the of good corporate governance and corporate social responsibility
PENGARUH KARAKTERISTIK PERUSAHAAN DALAM MEMODERASI HUBUNGAN ANTARA PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN PERSEPSI INVESTOR putu gede wisnu permana; Ni Ketut Rasmini
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.05.NO.04.TAHUN 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

Perusahaan semakin menyadari bahwa keberlangsungan hidupnya tergantung pada hubungan perusahaan dengan masyarakat dan lingkungan tempat perusahaan beroperasi. Pengungkapan corporate social responsibility (CSR) merupakan tindakan yang dilakukan oleh suatu perusahaan untuk mengintegrasikan aspek sosial dan lingkungan ke dalam operasi bisnis secara berkelanjutan guna menyeimbangkan kepentingan dan kesejahteraan stakeholders. Penelitian ini menguji apakah karakteristik perusahaan memoderasi pengaruh pengungkapan CSR, pada  persepsi investor di Bursa Efek Indonesia dari tahun 2011 sampai dengan 2012. Metode pemilihan sampel menggunakan purposive sampling pada perusahaan yang terdaftar dalam Indeks Kompas 100 dengan 169 pengamatan. Data dianalisis dengan menggunakan moderated regression analysis. Model regresi telah lulus uji asumsi klasik. Hasil penelitian menunjukan bahwa karakteristik perusahaan memoderasi hubungan antara pengungkapan CSR dan persepsi investor.
PENGARUH SISTEM BERBASIS AKRUAL, TI, DAN SPIP PADA KUALITAS LAPORAN KEUANGAN DENGAN KOMPETENSI SDM SEBAGAI MODERASI Nyoman Triyadi Agustiawan; Ni Ketut Rasmini
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.05.NO.10.TAHUN 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

This study was conducted to examine the effect of applying accrual-based accounting system, the use of information technology, and the Internal Control System with the competence of human resources as a moderating variable in the quality of financial reporting. Methods of data collection techniques in this study using a questionnaire. The number of samples in the study were 132 employees in the finance department were selected based on purposive sampling method. The analysis technique used is Moderated Regression Analysis (MRA). The results showed the application of Accrual Based Accounting System, use of information technology and internal control system of government a positive effect on the quality of financial reporting. Other results show the competence of human resources capable of amplifying the effect of the application of accrual-based accounting system, the use of technology, and internal control system on the quality of financial statements.
PENGARUH DIVERSITAS PENGURUS PADA LUAS PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PERUSAHAAN SEKTOR KEUANGAN Ni Made Rahindayati; I Wayan Ramantha; Ni Ketut Rasmini
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME 04.NO.05.TAHUN 2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

This study aimed to determine the effect of board diversity consisting of gender diversity, nationality diversity, educational diversity and proportion of outsider directors in broad disclosure of Corporate Social Responsibility (CSR). Results of previous studies show that the gender diversity, nationality diversity, educational diversity and proportion of outsider directors related to disclosure (Permatasari, 2009; Nalikha 2009; Rovers, 2010; Yuniasih et al, 2011). Used an external secondary data in the form of financial statements and annual reports financial sector companies listed in Indonesia Stock Exchange in 2008 -2012. The selection of the sample was based on the purposive sampling method and acquired 52 companies as samples with the number of observations as much as 204. The data analysis technique used is multiple linear regression analysis. The results are variable gender diversity, diversity of nationality, educational diversity and proportion of outsider directors have a positive effect on the CSR disclosure.
PENGARUH UNSUR-UNSUR KEPUASAN PENGGUNA PADA EFISIENSI DAN EFEKTIVITAS KERJA PENGGUNA APLIKASI SISTEM AKUNTANSI INSTANSI DI SATUAN KERJA PENDIDIKAN TINGGI DI PROVINSI BALI Virra Indah Perdanawati; Ni Ketut Rasmini; Dewa Gede Wirama
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME 03.NO.08.TAHUN 2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

ABSTRACT The aim of this research is to evaluate the effect of user sastisfaction on work efficiency and effectiveness of the users of accounting system application at higher education institution in the Province of Bali. User satisfaction is measured by function completeness, stability, simple of use, innovation, safety, and flexibility. The research uses 45 respondents who are accounting system operators in 7 higher education officer in the Province of Bali. Multiple regresion analysis showes that user satisfaction factors affect efficiency and effectiveness of accounting application systems. However, based on t test result, efficiency is affected by function completeness and flexibility only, while effectiveness is affected by safety variable only. Keywords: application system, user satisfaction, efficiency, effectiveness
PENGARUH JOB BURNOUT DAN WORK OVERLOAD PADA KINERJA AUDITOR DENGAN EMOTIONAL STABILITY SEBAGAI PEMODERASI Made Laksmi Cintya Pucangan; Gayatri Gayatri; Ni Ketut Rasmini; Ketut Budiartha
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.11.NO.03.TAHUN.2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (449.933 KB) | DOI: 10.24843/EEB.2022.v11.i03.p10

Abstract

Auditor is a profession that has certain qualifications in performing audit tasks on financial statements and activities of a company, organization, institution or agency. The purpose of this study was to obtain empirical evidence about the effect of job burnout and work overload on auditor performance and the ability of emotional stability to moderate the effect of job burnout and work overload on auditor performance. This research was conducted at the Public Accounting Firm in Bali The data was collected using questionnaires. The method of determining the sample using purposive sampling with a sample of 75 auditors at the Public Accounting Firm in Bali Province. The data analysis technique used Structural Equation Model (SEM) with Partial Least Square (PLS) software. The results of the analysis show that job burnout has a negative effect on auditor performance. Work overload has a negative effect on auditor performance. Emotional stability weakens the effect of job burnout on auditor performance, and emotional stability weakens the effect of work overload on auditor performance. The implications of this research are theoretically to confirm the relationship between attribution theory and job burnout, work overload, emotional stability, and auditor performance. The practical implications of this research are to provide input on improving the performance of auditors at Public Accounting Firms in Bali Province.
PENGARUH LOVE OF MONEY, ORGANIZATIONAL CITIZENSHIP BEHAVIOR DAN KECERDASAN EMOSIONAL PADA KINERJA PEGAWAI UNIVERSITAS UDAYANA Putu Martini; Ni Putu Sri Harta Mimba; Ni Ketut Rasmini
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.06.NO.01.TAHUN 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

This study aims to examine the effect of love of money, organizational citizenship behavior and emotional intelligence on the performance of Udayana University employees. The study was conducted by using quantitative data with the source of primary data gathered through a questionnaire that had been tested for validity and reliability. The population was state employees of Udayana University with the research sample of 259 people who were determined based on Slovin formula. The analysis technique used is by using multiple linear regression analysis. The results of this study show that the love of money has no effect on the performance of the employees while the organizational citizenship behavior and emotional intelligence have a positive effect on employees’ performance. In addition, emotional intelligence has a more dominant effect on the performance compared with the love of money and organizational citizenship behavior.
PENGARUH KOMPETENSI PADA AKUNTABILITAS KINERJA INSTANSI PEMERINTAH DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERASI Gede Ary Surya Wardhana; Ni Ketut Rasmini; Ida Bagus Putra Astika
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME 04.NO.09.TAHUN 2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

This research was conducted to examine the performance accountability of government, specifically the government institution of Tabanan regency. The aims of this research are to find out the influence of competency to the performance accountability of government institution and to determine the influence of organizational commitment in strengthening the effects of competency into the performance accountability of government institution. Sampling technique used is saturation sampling. The respondents as many as 41 people. Secondary data used was obtained from the score of the performance accountability evaluation report of Tabanan regency’s government institution in 2013, while the primary data was obtained through questionnaire. The analyzing technique used is Moderated Regression Analysis. Result of the study indicates that competency positive affects on the performance accountability of government institution while organizational commitment strengthening the influence of competency to the performance accountability of the government institution.
Co-Authors A.A Pt. Agung Mirah Purnama Sari A.A. Ayu Nur Cintya Apsari Adisti Maharani Krisna Alifa Nur Rohmawati Alit Wahyuningsih Anak Agung Gde Putu Widanaputra Anak Agung Gede Rama Sayudha Ayu Kristina Dewi Bayu Sadhana Putra Cahyani Nuswandari Cok Krisna Yudha Cokorda Gde Bayu Putra David Chandra Delsi Nia Sarca Desak Putu Putri Pramesti Dewa Gede Wirama Dewa Made Adi Kesuma Yudha Dewa Nyoman Badera DODIK ARIYANTO Edwin Wijaya Elya Vikana Suari Fitri Yanti Gayatri Gayatri Gde Herry Sugiarto Asana Gede Ary Surya Wardhana Gede Mandirta Tama Gerianta Wirawan Yasa Ghema Purnama Sari Gusti Ayu Surya Rosita Dewi Hadi Wiranatha I Dewa Gde Ngurah Dananjaya I Gst. Agung Pramesti Dwi Putri I Gusti Agung Ayu Ngr. Garnetia Pramanita I Gusti Agung Oka Sudeva I Gusti Ayu Asri Pramesti I Gusti Ayu Made Asri Dwija Putri I Gusti Ayu Nyoman Budiasih I Gusti Ngurah Abiana I Gusti Ngurah Agung Dananjaya I Gusti Ngurah Gede Bali Sakhya Prawira I Kadek Rian Mahendra I Ketut Sujana I Ketut Yadnyana I Made Agus Suma Arta I Made Dwi Primantara I Made Endra Lesmana Putra I Made Hendra Setiawan I Made Pradnyana Paradila Pradnyana I Made Yoga Darma Putra I Nyoman Setiyadi I Putu Doni Aditya Setiawan I Putu Indra Pradnya Paramartha I Putu Sudana I Wayan Ramantha I Wayan Suartana Ida Ayu Ary Putri Adnyani Ida Ayu Intan Suryadewi Ida Ayu Nadia Asawista Rajeswari Ida Bagus Putra Astika K. Budiartha Kadek Dwiyani Ciptana Putri Komang Ayu Wulandari Luh Anggi Bellyanti Luh Ayu Alita Ermayanthi Luh Mas Gia Apriliani Luh Pande Eka Setiawati Made Arie Wahyuni Made Gede Wirakusuma Made Laksmi Cintya Pucangan Monica Krissindiastuti Mungky Felicia Ni Kadek Ayu Semitayani Ni Kadek Budi Arsani Ni Kadek Intan Karunia Listyanti Ni Ketut Putri Pramesti Dewi Ni Luh Ayu Suarningsih Ni Luh Mega Pratiwi NI LUH PUTU HERAWATI SUCANDRA Ni Luh Putu Mita Miati Ni Luh Supadmi Ni Made Aristawati Ni Made Dwi Pratiwi Sura Ni Made Rahindayati Ni Made Wasasih Ni Made Wiryathi Ni Nyoman Wahyu Suryani Ni Putu Ayu Dewi Yanti Ni Putu Bella Novindra Ni Putu Febry Widiantari Ni Putu Ira Prananti Ni Putu Pradina Mas Jaya Ningrum Ni Putu Putri Aryantika Ni Putu Sri Harta Mimba Ni Wayan Desi Riani Ni Wayan Dewi Anggreni Ni Wayan Dian Purwanti Ni Wayan Lilik Eka Putri Ni Wayan Radha Maharseni Ni Wayan Sintya Prabawati Ni Wyn Aryawati Dewi Dinajayanti Nyoman Budhi Setya Dharma Nyoman Triyadi Agustiawan Nyoman Yudha Astriayu Widyari Opyandari Dharsini Kori P. D’yan Yaniartha Sukartha Putu Adnyana Putra Putu Agus Ardiana Putu Aristya Adi Wasita putu gede wisnu permana Putu Isma Suyanti Wirantini Putu Martini Putu Purnama Dewi Putu Riesty Masdiantini Putu Venny Yunita Putu Yulia Hartanti Praptika Sang Ayu Putu Puji Astuti Tisyri Manuella Kristantri Virra Indah Perdanawati Wayan Eny Mariani Wulan Sepvita Sari Yuliana Tolo