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Journal : Jurnal Ilmiah Akuntansi dan Bisnis

Oportunistik Incumbent dalam Penganggaran Pendapatan dan Belanja pada Pemilihan Kepala Daerah Serentak Tahun 2017 Dodik Ariyanto; Ayu Aryista Dewi
Jurnal Ilmiah Akuntansi dan Bisnis Vol 14 No 1 (2019)
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 (314.114 KB) | DOI: 10.24843/JIAB.2019.v14.i01.p05

Abstract

This study aims to examine the effects of incumbent opportunistic behavior on budget compilation related to the simultaneous election of regional heads (pemilukada) in regencies, cities, and provinces in Indonesia in 2017. In addition, the study also examines differences in incumbent opportunistic behavior when preparing budgets for elected incumbent heads compared with those who did not get elected as well as differences in incumbent opportunistic behavior a year prior to and during the simultaneous elections. The research population comprises all regencies, cities, and provinces in Indonesia. The sampling method used for this study was purposive sampling. Data were analyzed using multiple linear regression and different types of t-Tests. The results of the analysis showed that PAD and SiLPA had an effect on the incumbent opportunism behavior and DAK had no effect on incumbent opportunism behavior. The results of different t-Tests revealed differences in incumbent opportunistic behaviors of winners and losers as well as differences in incumbent opportunistic behavior in the budgeting year prior to and during the post-conflict simultaneous local elections held in 2017. Keywords: incumbent opportunistic behavior, post-conflict local elections, regional income and expenditure budget.
PENGARUH INDEPENDENSI, KOMPETENSI, DAN SENSITIVITAS ETIKA PROFESI TERHADAP PRODUKTIVITAS KERJA AUDITOR EKSTERNAL (STUDI KASUS PADA AUDITOR PERWAKILAN BPK RI PROVINSI BALI DODIK ARIYANTO; ARDANI MUTIA JATI
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 (244.634 KB)

Abstract

As the main actor in auditing, auditors must have independency,competency, willingness and sufficient work experiences, as well asprofessional ethics sensitivity. This research aims to examine the effect ofauditors’ independency, competency, and professional ethics sensitivity onproductivity rate of BPK’s auditors. Sample is determined using nonprobability sampling method, while analysis is conducted using method ofmultiple linear regressions. The result shows that the higher the level ofindependency, competency, and auditors’ ethics sensitivity the moreproductive the auditors are.
PENGARUH EFEKTIVITAS PENGGUNAAN DAN KEPERCAYAAN TEKNOLOGI SISTEM INFORMASI TERHADAP KINERJA INDIVIDUAL DODIK ARIYANTO
Jurnal Ilmiah Akuntansi dan Bisnis Vol 3 No 1 (2008)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

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Abstract

The implementation of information system technology in a company shouldconsider user capability to be useful in supporting duty completion, and thusimprove individual performance. Another important factor is user’s trust inreliability of the technology. This research is aims to investigate whethereffectiveness of the use of and trust in information system technology affectindividual performance.After passing the test of validity, reliability, and classical assumption, dataare analyzed using ordinary least square method. The result demonstrates thateffectiveness of the use of and trust in information system technology affectindividual performance positively and significantly. Effectiveness variable affectsindividual performance of 47.7 percent, while trust variable influences is 77.1percent. The second hypothesis is supported by respondents reply that inaverage they trust the technology of 80.9 percent. Therefore, it is concluded thateffectiveness of the use of and trust in information system technology affectindividual performance positively and significantly.
PENGARUH PEMERIKSAAN INTERIM, LINGKUP AUDIT, DAN INDEPENDENSI TERHADAP PERTIMBANGAN OPINI AUDITOR (STUDI KASUS PADA BPK RI PERWAKILAN PROVINSI BALI) SUHARTINI SUHARTINI; DODIK ARIYANTO
Jurnal Ilmiah Akuntansi dan Bisnis Vol 5 No 1 (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 (82.832 KB)

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.
Co-Authors Aditya Pratama Anak Agung Gde Putu Widanaputra Anak Agung Ngurah Bagus Dwirandra Anisa Virdawati Amara Anita Suryani ARDANI MUTIA JATI Arthur Sitanggang Aulia Ayu Paramadina Ayunia Gina T. Marjana Comera Arihatsu Daniel Eka Prasetya Delfitriani Dewa Ayu Rahayu Widasari Dewa Ngakan Gede Galang Manacika Dewi, Ayu Aryista Dewi, Luh Gede Krisna EKA ARDHANI SISDYANI Fina Uzwatania Gede Surya Pratama Gede Teguh Prasetya Muttiwijaya Gusti Ayu Yuliani Purnamasari Hardi Hermawan Prasetya Hendry Heryangi Henny Triyana Hasibuan Herkulanus Bambang Suprasto I Dewa Gede Dharma Suputra I Gde Ary Wirajaya I Gusti Ayu Made Asri Dwija Putri I Gusti Made Jhista Wiguna I Gusti Ngurah Agung Suaryana I Made Sukartha I Nyoman Wijana Asmara Putra I Putu Sudana I Wayan Aditya Paramarta I Wayan Eka Suputra Yasa I Wayan Gde Yogiswara Darma Putra I Wayan Suartana Iqhfar Maulana Julia Yurinne Wahyudi Jumariati, Ni Kadek Ayu Kadek Arya Adi Putra Kadek Shintya Rahayu Dewi Damayanthi Katharina Yuneti Luh Ayu Meliani Luh Putri Swandewi Made Aris Wardana Made Oka Candra Andreana Madek Jeani Purnama MARIA M. RATNA SARI Maria Meiatrix Ratna Sari Ni Kadek Ayu Asri Anggreni Ni Kadek Ayu Suartini Ni Kadek Sri Udayanti Ni Kadek Suparmini Ni Ketut Ayu Purnamaningsih Ni Ketut Rasmini Ni Komang Indira Trisnayanti Ni Komang Trijayanti Ni Luh Ayu Linda Diana Sari Ni Luh Putu Ita Nopayanti Ni Luh Putu Tika Widianti Ni Made Ayu Maya Puspita Ni Made Dwi Ratnadi Ni Made Somo Misutari Ni Made Wilantari Ni Made Wirya Sri Shinta Paramita Ni Putu Ari Puryanti Dewi Ni Putu Diah Pratiwi Ni Putu Intan Puspita Dewi Ni Putu Shinta Oktaviani Ni Putu Sri Harta Mimba Ni Wayan Ade Suyanti Ni Wayan Ardyanti Ni Wayan Dewi Mas Yogi Pertiwi Ni Wayan Radha Maharseni Nyoman Agus Putrawan Nyoman Tryadi Kusuma Yudha Oki Meke Frank Putu Eka Jayanti Putu Parta Yadnya Siti Roviah Suci Arini SUHARTINI SUHARTINI Tania Magetsu Putri Vebyeta Listiani Widyari, Nyoman Yudha Astriayu Zeykisan Perangin-angin