Article Per Year (5 Year)
p-Index From 2019 - 2024
2.693
P-Index
This Author published in this journals
All Journal Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Ekonomi Kuantitatif Terapan E-Jurnal Akuntansi Universitas Udayana
Made Yenni Latrini
Fakultas Ekonomi Universitas Udayana, Bali, Indonesia
Economics, Econometrics & Finance

Published : 53 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 53 Documents
Search

 2   3   4   5   6 
Big Five Personality Traits dan Skeptisisme Profesional Auditor Putu Bernika Saraswati; Made Yenni Latrini
E-Jurnal Akuntansi Vol 33 No 6 (2023)
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.2023.v33.i06.p016

Abstract

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
Konstruksi Model Sustainability Report Pada Hotel Bintang Lima Di Bali I Gusti Ayu Nyoman Budiasih; Made Yenni Latrini
E-Jurnal Akuntansi Vol 33 No 9 (2023)
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.2023.v33.i09.p13

Abstract

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
Good Corporate Governance Dan Budaya Organisasi Meminimalisasi Kecenderungan Kecurangan Akuntansi Di Lembaga Perkreditan Desa Made Yenni Latrini; I Gusti Ayu Nyoman Budiasih
E-Jurnal Akuntansi Vol 33 No 12 (2023)
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.2023.v33.i12.p20

Abstract

This research aims to determine the influence of Good Corporate Governance (GCG) and organizational culture on the tendency of accounting fraud in the Tabanan Regency Village Credit Institution (LPD). This research was conducted in all LPDs in Tabanan Regency. The sampling method used was a probability sampling technique with proportionate stratified random sampling. The data analysis technique used is multiple linear regression analysis. The sample in this study was 30 LPDs and 90 respondents in LPDs in Tabanan Regency. Respondents in this research were the chairman, treasurer and supervisory body of the LPD in Tabanan Regency. Based on the results of the analysis, it was found that GCG had a negative effect on the tendency of accounting fraud in LPD Tabanan Regency. This means that the better the GCG, the level of tendency for accounting fraud in the Tabanan Regency LPD will decrease. The existence of good organizational governance and continuous evaluation of operational activities helps in minimizing the tendency for accounting fraud. Organizational culture has a negative effect on the tendency of accounting fraud. This means that the better the organizational culture in the Tabanan Regency LPD, the lower the tendency for accounting fraud to occur. Keywords: Good Corporate Governance, Organizational culture, Accounting fraud, LPD
Co-Authors Ade Wisteri Sawitri Nandari Baiq Dewi Nova Catherine Octorina Marpaung Dewa Ayu Nyoman Stari Dewi Dewa Ayu Wini Triarini Dewi, Luh Gede Krisna Dwi Andriyanti Gayatri Gayatri Gayatri Gayatri Gayatri Gayatri Grece Setiawan Yuliana Hanna Ewita Napitupulu I G. A. Bella Lestari I Gusti Agung Brawijaya I Gusti Agung Mahendra Putra I Gusti Ayu Nyoman Budiasih I Gusti Putu Angga Rahmita Pratama I Gusti Widay Wijaksana I Made Dwi Budiana Penindra I Putu Aditya Prastika Eka Putra I Putu Sastrawan I Wayan Dodi Eka Arsana Ida Ayu Ismaya Sukrapratiwi Ida Ayu Tari Purnama Sasti Kadek Agus Santika Putra Ketut Dian Puspitasari Komang Mariani Luh Ratna Wulandari Made Rara Virginia Nirmala N.L.S. Widhiyani Ni Kadek Ayu Asri Anggreni Ni Kadek Lia Natalia Ni Kadek Susi Adnyani Ni Ketut Ayu Paramita Ni Luh Dwi Ariestanti Ni Luh Ketut Ayu Sathya Lestari Ni Luh Putu Uttari Premananda Ni Luh Putu widhiastuti Ni Made Sintya Surya Dewi Ni Made Sri Pawitri Ni Nyoman Rsi Respati Ni Pt Intan Pradnyani Ni Putu Indah Ayu Muliantari Ni Putu Okta Verdhyana Ni Putu Wanda Anggeliana Putri Ni Wayan Asri Mustika Nyoman Ayu Oktaviani Putu Bernika Saraswati Putu Ratih Kartika Dewi Putu Wasita Astari Putu Yudha Asteria Putri