Claim Missing Document
Check
Articles

FEE AUDIT SEBAGAI PEMODERASI PENGARUH AUDITOR SWITCHING PADA KUALITAS AUDIT Kadek Dwiyani Ciptana Putri; Ni Ketut Rasmini
E-Jurnal Akuntansi Vol 16 No 3 (2016)
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 purpose of this study was to determine the effect of auditor switching on the quality of the audit with the audit fee as moderation. The data used in this study was obtained from BEI is a manufacturing company that publishes the complete audited financial statements ( in rupiah ) listed on the Stock Exchange from 2009-2014. The samples used 168 observations determined by purposive sampling technique. The data analysis technique used is logistic regression and interaction test . The analysis showed that the auditor switching positive effect on audit quality audit. Fee moderate the effect of auditor switching on audit quality.
ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI RISIKO INVESTASI SAHAM PADA PERUSAHAAN TELEKOMUNIKASI Ni Putu Ayu Dewi Yanti; Ni Ketut Rasmini
E-Jurnal Akuntansi Vol 8 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

This study aims to determine the influence of the deposit interest rate, exchange rate, capital structure, operating leverage and liquidity of the company at the risk of investments in telecommunications companies that went public in the Indonesia Stock Exchange. The research sample was determined by census method as many as six telecom company registered in the PT. Indonesia Stock Exchange from 2008 until 2012. Analysis using multiple linear regression analysis. Conclusion The results of the study are: operating leverage and liquidity of the company and a significant positive effect on the risk of investing in stocks, while the deposit interest rate, exchange rate and capital structure and insignificant negative effect on the risk of stock investment.
Partisipasi Masyarakat Memoderasi Pengaruh PAD, Dana Perimbangan, dan Belanja Modal Pada Kinerja Keuangan Putu Venny Yunita; Ni Ketut Rasmini
E-Jurnal Akuntansi Vol 30 No 4 (2020)
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 | DOI: 10.24843/EJA.2020.v30.i04.p20

Abstract

The research aims to analyze the influence of local government revenue, fiscal balance funds, and capital expenditures on the financial performance of local governments with community participation as a moderating variable. The population in this study were all regency and city governments in Bali Province consisting of 8 regencies and 1 city with a period of 5 years from 2014 to 2018. The total population in this study was 45. The sample technique used was the saturated sample the analysis technique used is Moderated Regression Analysis (MRA). The results of the study showed that the local government revenue and capital expenditure had a positive effect on the financial performance of the regional government, while the fiscal balance fund had no effect on the financial performance of the regional government. Community participation strengthens the influence of local revenue, balance funds and capital expenditure on the financial performance of local governments. Keywords : Local Government Revenue; Fiscal Balance Fund; Capital Expenditure; Community Participation; Financial Performance.
FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN YANG TERDAFTAR DI BEI Mungky Felicia; Ni Ketut Rasmini
E-Jurnal Akuntansi Vol 12 No 2 (2015)
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

Corporate Social Responsibility (CSR) is a corporate responsibility not only to its owners or shareholders but also to the relevant stakeholders and / or affected by the existence of the company. The purpose of this study was to determine the effect of firm size, profitability, leverage, and the type of company to theidisclosure policy oficorporate socialiresponsibility (CSR) to theicompanies listediin IndonesiaiStockiExchange. Theipopulation of this study is manufacturing companies listed in Indonesia Stock Exchange during the period 2010-2012. Data collected by purposive sampling method, as many as 73 companies obtained a sample of. Analysis using multipleilineariregression. The analysisishowed thatithe variables of firm size, profitability, leverage and influence the type of corporate disclosure policy of Corporate Social Responsibility (CSR) on manufakur companies listed in Indonesia Stock Exchange in the year 2010 to 2012.
PEMAHAMAN PERATURAN, EFEKTIVITAS SISTEM, KEWAJIBAN MORAL, KUALITAS PELAYANAN, SANKSI PERPAJAKAN PADA KEMAUAN IKUT TAX AMNESTY Elya Vikana Suari; Ni Ketut Rasmini
E-Jurnal Akuntansi Vol 22 No 1 (2018)
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 | DOI: 10.24843/EJA.2018.v22.i01.p05

Abstract

Tax compliance is an attitude or behavior of taxpayers who exercise all their tax obligations and enjoy all the rights of taxation in accordance with the legislation in force.One of the government policies to improve taxpayer compliance is to apply tax amnesty which can be the first step in improving the weakness of taxation situation in Indonesia. Tax amnesty policies have the potential to encourage voluntary tax compliance. The willingness of taxpayers to participate in tax amnesty is important in order to optimize tax revenue. Several factors can affect taxpayer compliance, especially the willingness to participate in tax amnesties that could increase state revenues. The purpose of this study is to examine the effect of understanding tax laws, perceptions of the effectiveness of the tax system, moral obligations, quality of service, and tax sanctions on the willingness of participating tax amnesty. This research was conducted in Tax Office (KPP) Pratama East Denpasar. Population in this study are all effective individual taxpayer in Tax Office(KPP) Pratama East Denpasar. The number of samples in this study were 100 respondents with accidental sampling method. Data collection was conducted by questionnaire technique. Data analysis technique used is multiple linear regression analysis. The results of this study indicate that the understanding of tax laws, perceptions of the effectiveness of the tax system, moral obligations, quality of service, and tax sanctions have a positive effect on the willingness of participating tax amnesty. Keywords: understanding, effectiveness system, moral obligations, quality of service, tax sanctions, tax amnesty
Risiko Keuangan, Dewan Komisaris, Dewan Direksi dan Kinerja Keuangan Bank Perkreditan Rakyat Ni Putu Pradina Mas Jaya Ningrum; Ni Ketut Rasmini
E-Jurnal Akuntansi Vol 32 No 1 (2022)
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 | DOI: 10.24843/EJA.2022.v32.i01.p08

Abstract

The purpose of this study was to obtain empirical evidence of the effect of financial risk, the board of commissioners, and the board of directors on the financial performance of rural banks. This research was conducted at the Rural Bank (BPR) Badung Regency. The method of determining the sample used is purposive sampling. The number of samples taken was 31 BPRs with 2 years of observation so that there were 62 observations. The analysis technique used is multiple linear regression. Based on the results of the analysis, it was found that credit risk, liquidity risk, and operational risk have a negative effect on financial performance, while the board of commissioners and the board of directors have a positive effect on financial performance. This shows that the increasing credit risk, liquidity risk, and operational risk will reduce financial performance, while the greater the number of the board of commissioners and the board of directors, the more will control and supervise the company in meeting financial performance. Keywords : Financial Performance; Financial Risk; Board of Commissioners; Board of Directors, BPR.
Kompetensi Akuntansi Sumber Daya Manusia dan Kinerja Pegawai dengan Produktivitas sebagai Variabel Intervening Ni Kadek Budi Arsani; Ni Ketut Rasmini
E-Jurnal Akuntansi Vol 31 No 9 (2021)
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 | DOI: 10.24843/EJA.2021.v31.i09.p14

Abstract

This study aims to determine the effect of human resource accounting competence on employee performance with BUM Desa productivity as an intervening variable. Data collection was done through a questionnaire. This study uses a quantitative approach with primary data sources and secondary data. The population in this study were all BUM Desa in Gianyar Regency. The sample in this research is BUM Desa in Gianyar Regency with purposive sampling method. The analysis technique used is path analysis. The test results show that human resource accounting competence has a positive effect on the productivity of BUM Desa in Gianyar Regency. The productivity of BUM Desa has a positive effect on employee performance at BUM Desa, Gianyar Regency. Human resource accounting competence has a positive effect on employee performance at BUM Desa Gianyar Regency. Human resource accounting competence has a positive effect on employee performance through productivity at BUM Desa, Gianyar Regency. Keywords: Human Resource Accounting Competence; Productivity; Employee Performance.
Reaksi Pasar terhadap Publikasi Opini Wajar Tanpa Pengecualian dengan Paragraf Penekanan Suatu Hal Ni Kadek Ayu Semitayani; Ni Ketut Rasmini
E-Jurnal Akuntansi Vol 30 No 12 (2020)
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 | DOI: 10.24843/EJA.2020.v30.i12.p11

Abstract

This study aims to examine the information content by looking at the market reaction to the publication of unqualified opinion with the paragraph emphasizing a matter as measured by abnormal returns and trading volume activity. This research is an event study with an observation period of 7 stock exchange days. The population in this study were manufacturing companies listed on the IDX in 2016-2018, totaling 177 companies. The sampling method used non-probability sampling with purposive sampling technique, in order to obtain a sample of 23 companies with 33 audited financial reports. The data analysis technique used paired samplesxt-test. The results of this study indicate that there is no difference in average abnormal return and average trading volume activity before and after the publication of unqualified opinion with an emphasis on a paragraph. This indicates that the publication of an unqualified opinion with an emphasis on a subject paragraph does not cause a market reaction because there is no information content on the event. Keywords: Event Study; Abnormal Return; Trading Volume Activity.
Penerapan Standar Akuntansi Pemerintahan, Sistem Pengendalian Internal dan Kualitas Pegawai Pada Kualitas Laporan Keuangan I Made Hendra Setiawan; Ni Ketut Rasmini
E-Jurnal Akuntansi Vol 31 No 5 (2021)
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 | DOI: 10.24843/EJA.2021.v31.i05.p19

Abstract

This research aims to determine the application of government accounting standards, internal control systems and quality of employees on the quality of financial statements. This research was conducted at Udayana University. The sample used was the staff of the finance department of Udayana University with a total of 31 respondents. Non-probability sampling is a method of determining the sample used, namely saturation sampling. The results of this study indicate the application of government accounting standards, internal control systems and employee quality affect the quality of financial statements. The variable implementation of government accounting standards, internal control systems and employee quality influences the quality of financial statements by 83.1 percent while 16.9 percent is influenced by other variables. Keyword: Implementation Of Government Accounting Standards; Internal Control Systems; Quality Officers And Quality Of Financial Statements.
PENGARUH PENGENDALIAN INTERN, MOTIVASI, DAN REWARD MANAJEMEN PADA PERILAKU ETIS KONSULTAN Ni Putu Indah Jayanti, Ni Ketut Rasmini
E-Jurnal Akuntansi Vol 5 No 1 (2013)
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

Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh pengendalian intern, motivasi, dan reward manajemen pada perilaku etis konsultan PT.Orindo Alam Ayu Cabang Bali. Penelitian ini menggunakan data sekunder dan data primer. Metode penentuan sampel yang digunakan adalahpurposive sampling, dan data yang memenuhi kriteria adalah sebanyak 86 sampel. Pengumpulan data dilakukan dengan menggunakan kuisioner. Analisis regresi linear berganda merupakan teknik analisis data yang digunakan dalam penelitian ini. Hasil penelitian ini menunjukkanvariabelpengendalian intern, motivasi, dan reward manajemen masing-masing berpengaruh signifikan pada perilaku etis konsultan PT. Orindo Alam Ayu Cabang Bali. Kata kunci:pengendalian intern, motivasi, reward manajemen, perilaku etis
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