Articles
<![CDATA[Pengaruh Independensi, Pengalaman Kerja, Tingkat Pendidikan dan Pelatihan Kerja Terhadap Efektivitas Struktur Pengendalian Intern LPD ]]>
<![CDATA[Luh Ratna Wulandari]]>;
<![CDATA[Made Yenni Latrini]]>
<![CDATA[ E-Jurnal Akuntansi Vol 22 No 1 (2018) ]]>
Publisher : <![CDATA[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.p21
<![CDATA[National development is a series of interconnected development including society, nation, and state. One of the things that can support the national development is the economy that must be started from the most basic level, namely the village level. One of the forms of development in the economic field in the village is to establish village financial institutions that are ready for capital housing settlements. This study aims to determine the influence of independence, work experience, level of education and employee training on the function of internal control structure of village credit institutions. The method of determining the sample used in this study is purposive sampling technique with a sample of 92 people. Data analysis technique used is multiple linear regression analysis. The results of this study indicate a significant independence on the effectiveness of village credit institutions. Significant significant work experience on the effectiveness of village credit institutions. The level of education and job training significantly significant to the effectiveness of village credit institutions. In relation to the results and discussion in this study, it is expected that each LPD should pay more attention to work experience, education and job training level when receiving an employee and also to improve and maintain the independence attitude of the employee while performing the task in order to create an effective internal control Keywords: independence, work experience, level of education and job training, effectiveness of internal control structure, Village Credit Institution.]]>
<![CDATA[Karakteristik Komite Audit Memoderasi Pengaruh Penerbitan Opini Going Concern Pada Pergantian Auditor ]]>
<![CDATA[Ida Ayu Ismaya Sukrapratiwi]]>;
<![CDATA[Made Yenni Latrini]]>
<![CDATA[ E-Jurnal Akuntansi Vol 12 No 3 (2015) ]]>
Publisher : <![CDATA[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
<![CDATA[Auditors might be switched because of going concern opinion. The audit committee is one of the corporate governance mechanism that is expected to become an independent party that is able to reduce the tendency of the change of auditor. The purpose of this study was to examine the impact of the characteristics of the audit committee as a moderating impact on the going concern opinion publishing auditor turnover, and the relationship of publishing going concern opinion by the auditor turnover. This study was conducted on 136 listed manufacturing companies in BEI from 2010 - 2013, the sample used is 41 companies using purposive sampling. The analysis technique used is logistic regression analysis and Moderated Regression Analysis. The results of this study indicate that the issuance of going concern opinion has no effect on the change of auditors. Characteristics of an audit committee comprised of accounting and financial competency skills, and activities of the audit committee is not able to moderate the effect of the issuance of going concern opinion at the turn of the auditor.]]>
<![CDATA[PENGARUH CASH HOLDING, PROFITABILITAS DAN REPUTASI AUDITOR PADA PERATAAN LABA ]]>
<![CDATA[Ni Made Sintya Surya Dewi]]>;
<![CDATA[Made Yenni Latrini]]>
<![CDATA[ E-Jurnal Akuntansi Vol 15 No 3 (2016) ]]>
Publisher : <![CDATA[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
<![CDATA[Income smoothing is one of the pattern of earnings management conducted by managers to reduce fluctuations in reported earnings that looks stable earnings from period to period thereafter. So that investors do not misjudging a company, investors need to consider factors that affect income smoothing so that investors can avoid the opportunistic behavior of managers. The purpose of this was to obtain empirical evidence about the effect of cash holding, profitability and reputation of auditors on income smoothing. Samples in this research are all companies listed on the Stock Exchange in 2010 – 2013 totaling 161 companies and 644 observations. Sampling technique using purposivesampling. The analysis technique used is multiple linear regression. Based on the analysis found that the cash holding positive effect on income smoothing. Profitability positive effect on income smoothing. Reputation auditor negative effect on income smoothing.]]>
<![CDATA[Pengaruh Pengendalian Internal, Budaya Organisasi, dan Moralitas pada Kecenderungan Kecurangan (Fraud) di LPD se-Kabupaten Gianyar ]]>
<![CDATA[I Putu Aditya Prastika Eka Putra]]>;
<![CDATA[Made Yenni Latrini]]>
<![CDATA[ E-Jurnal Akuntansi Vol 25 No 3 (2018) ]]>
Publisher : <![CDATA[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.v25.i03.p20
<![CDATA[This research aimed to determine the effect of internal control, organizational culture, and morality to fraud tendency. The theory used in this research are Fraud Triangle Theory and Agency Theory. The population in this study is the head of LPDs in Gianyar regency. This research using proportionate stratified random sampling. The samples were taken are 73 head of LPDs. The data collectment is done by questionnaire method. The data analysis technique used in this research is multiple linear regression technique. The results of this research showed that internal control, cultural organization and morality have negative affect on fraud tendency in LPDs in Gianyar regency. Keywords: Internal Control, Organizational Culture, Morality, Fraud Tendency]]>
<![CDATA[Pengaruh Efektivitas Penggunaan SIA, Pelatihan SIA, dan LOC Internal Pada Kinerja Karyawan LPD Kota Denpasar ]]>
<![CDATA[Ni Made Sri Pawitri]]>;
<![CDATA[Made Yenni Latrini]]>
<![CDATA[ E-Jurnal Akuntansi Vol 27 No 3 (2019) ]]>
Publisher : <![CDATA[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.2019.v27.i03.p17
<![CDATA[Determination of the sample in this study using a sampling technique with nonprobability sampling method, especially the purposive sampling method. This research was conducted on all LPDs in Denpasar City. The number of samples taken were 35 LPDs with 105 observations. Data collection is done by questionnaire instrument. The results of this questionnaire were measured using a Likert scale. The data analysis technique used is multiple linear regression analysis. Based on the results of the study, it is known that the effectiveness variables of the use of SIA, SIA training, and internal LOC have a positive effect on the performance of LPD employees in Denpasar City. This shows that the use of SIA that is more effective, routine in conducting training accompanied by confidence in individual users will provide convenience and benefits for employees who have an influence on improving the performance of LPD employees in Denpasar City. Keywords: Effectiveness of the use of SIA, SIA training, Internal LOC, employee performance]]>
<![CDATA[Pengaruh Kompleksitas Tugas, Tekanan Anggaran Waktu Dan Pengalaman Auditor Terhadap Kualitas Audit ]]>
<![CDATA[Ni Luh Dwi Ariestanti]]>;
<![CDATA[Made Yenni Latrini]]>
<![CDATA[ E-Jurnal Akuntansi Vol 27 No 2 (2019) ]]>
Publisher : <![CDATA[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.2019.v27.i02.p15
<![CDATA[At this time competition between companies is increasing accompanied by various problems faced by companies in Indonesia. In dealing with this problem, the company managers need accountant services, especially public accounting services. Audit quality is one of the important things in approaching the existence of a company. This study aims to prove empirically the effect of task complexity, time budget pressure and auditor experience on audit quality. This research is associative quantitative research. The data used in this study is primary data obtained by distributing questionnaires to each auditor at 9 Public Accounting Firms (KAP) in Province of Bali. The analysis technique used in this study is multiple linear analysis. The test results aimed at task complexity have a negative and significant effect on audit quality. Time budget pressure has a positive and significant effect on audit quality. The auditor's experience has a positive and significant effect on audit quality. Keywords: Task complexity, time budget pressure, auditor experience, audit quality]]>
<![CDATA[Pengaruh Financial Distress, Ukuran Perusahaan, Reputasi KAP, Opini Audit Sebelumnya Pada Opini Audit Going Concern ]]>
<![CDATA[Hanna Ewita Napitupulu]]>;
<![CDATA[Made Yenni Latrini]]>
<![CDATA[ E-Jurnal Akuntansi Vol 32 No 6 (2022) ]]>
Publisher : <![CDATA[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.i06.p13
<![CDATA[The auditor's responsibility in identifying the ability to maintain his client's business in the long term is an issue that is rarely revealed because fraudulent practices are still being found in the field. The purpose of this research is to empirically prove the effect of financial distress, company size, KAP reputation, previous audit opinion on “going concern” audit opinion. The research was conducted on property & real estate companies listed on the Indonesia Stock Exchange for the 2015-2018 period. The research sample amounted to 46 samples of companies using purposive sampling method. The data analysis technique used is logistic regression analysis. The results showed that financial distress did not have a positive effect on the “going concern” audit opinion, company size and reputation of the public accounting firm (KAP) had a negative effect on the “going concern” audit opinion. While the previous audit opinion has a positive effect on the "going concern" audit opinion. Keywords: Going Concern; Financial Distress; Size; KAP Reputation; Previous Audit Opinions.]]>
<![CDATA[Budaya Tri Hita Karana Memoderasi Good Corporate Governance Pada Kinerja Keuangan Lembaga Perkreditan Desa ]]>
<![CDATA[Made Yenni Latrini]]>;
<![CDATA[I Gusti Ayu Nyoman Budiasih]]>
<![CDATA[ E-Jurnal Akuntansi Vol 33 No 1 (2023) ]]>
Publisher : <![CDATA[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.2023.v33.i01.p16
<![CDATA[This study aims to determine the effect of Good Corporate Governance (GCG) on Financial Performance and the ability of THK to moderate the effect of GCG on Financial Performance in LPDs in Tabanan Regency, Bali. The agency theory underlies the relationship between principals (krama desa) and agents (LPD managers) in the implementation of GCG in improving their financial performance. The sample used by all LPDs in Tabanan-Bali district from 2016-2019 was determined by the slovin formula. The respondents were the head of the LPD, supervisory agency, and treasurer. Multiple linear regression analysis technique with Moderated Regression Analysis (MRA) is used to determine the direct and moderating effect. The results of the analysis show that the better the application of GCG principles can improve the financial performance of the LPD in Tabanan-Bali district. The application of GCG in an LPD which is strengthened by the application of the THK culture which is used as the basis for its business activities can improve the financial performance of the LPD in Tabanan-Bali district. Keywords: Tri Hita Karana; Good Corporate Governance; Financial Performance; LPD.]]>
<![CDATA[Big Five Personality Traits dan Skeptisisme Profesional Auditor ]]>
<![CDATA[Putu Bernika Saraswati]]>;
<![CDATA[Made Yenni Latrini]]>
<![CDATA[ E-Jurnal Akuntansi Vol 33 No 6 (2023) ]]>
Publisher : <![CDATA[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.2023.v33.i06.p016
<![CDATA[Professional skepticism is an attitude that consistently questions and critically evaluates audit evidence. A high attitude of professional skepticism will produce a quality audit report in which the personality factor is one of the factors. Personality indicators that are declared valid are the big five personality. The aim of this study is to empirically prove the effect of the big five personality traits on the professional skepticism of auditors in the Public Accounting Firm of the Province of Bali. The research was conducted at the Bali Province Public Accountant Office by distributing questionnaires. The research sample is 55 auditors, determined by purposive sampling method. Data were analyzed using multiple linear analysis techniques. The results of the study prove that the traits of openness to experience, conscientiousness, extraversion, and agreeableness have a significant positive effect, while neuroticism has a significant negative effect on the auditor's professional skepticism. Keywords: Professional Skepticism; Big Five Personalit; Auditor’s Personality Traits; Public Accounting Firm]]>
<![CDATA[Konstruksi Model Sustainability Report Pada Hotel Bintang Lima Di Bali ]]>
<![CDATA[I Gusti Ayu Nyoman Budiasih]]>;
<![CDATA[Made Yenni Latrini]]>
<![CDATA[ E-Jurnal Akuntansi Vol 33 No 9 (2023) ]]>
Publisher : <![CDATA[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.2023.v33.i09.p13
<![CDATA[Currently, the hotel industry in Bali does not yet have guidelines or models for carrying out sustainability reporting, known as the Sustainability Report (SR). Based on this, it is deemed necessary to construct an SR model for hotels in Bali so that it can be used as a guide in submitting sustainability reports. This research aims to construct an SR model for five-star hotels in Bali. Through a qualitative research method, namely Husserl's transcendental phenomenology with interview techniques with several informants, the results were obtained that the SR implemented by five star hotels in Bali has a basis, namely based on the Tri Hita Karana (THK) philosophy. The THK concept is very compatible with the Triple Bottom Line (TBL) concept. The implementation of SR practices with the THK concept in the form of parahyangan, pawongan and palemahan has been carried out by the hotel both internally and externally. The TBL concept is adapted to the THK concept which is in accordance with Hindu philosophy and culture in Bali, so additional aspects of spirituality are needed. Meanwhile, the social aspect is added to culture so that it becomes a socio-cultural aspect. So the SR model with a new construction is SR with four aspects in it consisting of economic aspects, socio-cultural aspects, environmental aspects and spiritual aspects. This adapted SR model construction is called the Harmony Sustainability Report (HSR). Keywords: Sustainability Report; Spiritual; Socio-cultural; THK; HSR]]>
