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All Journal Jurnal Ilmiah Akuntansi dan Bisnis E-Jurnal Akuntansi Universitas Udayana Indonesian Journal of Cardiology
I Ketut Muliartha RM
Fakultas Ekonomi Dan Bisnis Universitas Udayana
Economics, Econometrics & Finance Health Professions Medicine & Pharmacology

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Peran Moderasi Indeks Pembangunan Manusia Pada Hubungan Resiko Kredit Dan Resiko Likuiditas, Total Aset Dengan Kinerja Keuangan Lembaga Perkreditan Desa (LPD) Ketut Muliartha RM
Jurnal Ilmiah Akuntansi dan Bisnis Vol 15 No 2 (2020)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2020.v15.i02.p08

Abstract

Research aims to analyse the strategic role of rural credit institutions (LPD) in realizing the independence of society. Research using human development index variables, the ratio of loan to deposit, the ratio of quality of earning assets to see the impact on the financial performance of LPD as measured by return on Asset. The research sample is 305 units of LPD financial performance. The results of the study showed asset value, positive impact on the LPD's instability. The risk of credit and liquidity risk negatively impacts the LPD's instability. The higher the Human Development Index, the development of LPD is increasingly positive seen from the total value of managed assets. Keywords: Human development Index, liquidity risk, credit risk, financial performance, asset earning.
Good Corporate Governance sebagai Pemoderasi Pengaruh Financial Distress pada Opini Audit Going Concern Ketut Memi Wulandari; Ketut Muliartha
E-Jurnal Akuntansi Vol 28 No 2 (2019)
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.2019.v28.i02.p15

Abstract

This research uses manufacturing companies listed on the Indonesia Stock Exchange as research’s objects. The number of samples are 210 with using the purposive sampling method. Data collection is done using documentation. The data analysis technique used is Moderated Regression Analysis. Based on the results of the analysis, it was found that the application of good corporate governance to the company is able to weaken the influence of financial distress on the going concern audit opinion. The implications of the results of the study support the signal theory seen in the results of the financial distress which tends to signal the auditor to give a going-concern audit opinion. The results of the study also support agency theory where the tendency for information asymmetry between agents and principals, especially for companies in experience financial distress.Keywords: Financial distress, good corporate governance, going-concern audit opinion.
Analisis Perencanaan Audit dan Kompetensi Auditor pada Kualitas Audit di Perwakilan BPKP Provinsi Bali Ahmad Fajrin Azizi; I Ketut Muliartha
E-Jurnal Akuntansi Vol 25 No 2 (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.v25.i02.p02

Abstract

Audit planning and auditor competence are determinants of audit quality carried out by auditors. Audit planning and auditor competence are needed to conduct audit judgments where the accuracy of judgment produced by the auditor in completing the audit work has an influence on the final conclusion. Auditors in conducting judgments must be carried out with audit planning and adequate auditor competence. The purpose of this study was to analyze the influence of audit planning and auditor competency on audit quality at the Representative of the Bali Provincial Finance and Development Supervisory Agency (BPKP). This research was conducted at the Bali Provincial BPKP Representative Office. The number of samples taken were 77 Auditor Functional Officers (PFA), with purposive sampling method with PFA requirements that had auditor certification and were not carrying out education outside Bali during sampling. Data collection is done through questionnaire techniques. The analysis technique used is multiple linear regression using SPSS. The results of the analysis show that there is a positive and significant influence between audit planning and auditor competence on audit quality. This means that audit planning and adequate auditor competence can maintain audit quality produced by the Auditor's Functional Officer. Keywords: audit planning, auditor competence, audit quality
Pengaruh Profesionalisme, Integritas, Locus of Control dan Kinerja Auditor pada Kualitas Audit Luh Ayu Agustina Trisna Dewi; Ketut Muliartha RM
E-Jurnal Akuntansi Vol 23 No 3 (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.v23.i03.p17

Abstract

This study took the sample of all auditors at the Public Accounting Firm of Bali Province registered in IAPI amounted to 9 KAP, by making 71 auditors, as samples by sampling method jenuh.Pengumpulan data by distributing questionnaires with respondents who returned amounted to 44 people. Analytical techniques in this study using multiple linear regression analysis with SPSS program. Based on the results of the analysis show that professionalism positively affect the quality of audit, integrity has a positive effect on audit quality, locus of control has a positive effect on audit quality and auditor performance has a positive effect on audit quality.It shows that the higher the professionalism, integrity, locus of control and performance auditor then the quality of the resulting audit the better. The results of this study can be considered for the client in choosing an independent auditor to reduce and resolve the conflict of interest between the principal and agent.Selain it for auditors to maintain professionalism, integrity, locus of control and improve performance to be able to produce and improve audit quality. Keywords: professionalism, integrity, locus of control, auditor performance, audit quality.
Penerapan dan Evaluasi PSAP Nomor 13 dalam Penyajian Laporan Keuangan (Studi pada Universitas Pendidikan Ganesha) A.A. Sagung Intan Kesuma Dewi; Ketut Muliartha
E-Jurnal Akuntansi Vol 31 No 2 (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.i02.p02

Abstract

This research was conducted with the aim of knowing and evaluating the application of PSAP Number 13 in presenting the financial statements of Universitas Pendidikan Ganesha. This research uses qualitative methods with the approach used is a case study approach. Data obtained through documentation, observation, and in-depth interviews. The results in this study indicate that Universitas Pendidikan Ganesha has referred to PSAP Number 13. There are several obstacles found in the preparation of the financial statements which are, 1) the understanding of human resources in the use of the accrual basis is not yet comprehensive 2) the used of decentralized system in financial management creates an biased information. Keywords: PSAP Number 13; Financial Reports; Public Service Agency.
Pengaruh Sikap dan Motivasi terhadap Minat Mahasiswa untuk Mengikuti Pendidikan Profesi Akuntan (PPAk) Ni Made Anita Dewi Natami; Ketut Muliartha
E-Jurnal Akuntansi Vol 27 No 3 (2019)
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.2019.v27.i03.p02

Abstract

Knowing the influence of attitudes, quality motivation, and economic motivation on students' interest in joining PPAk is the purpose of this study. The research location is the Faculty of Economics and Business (FEB), Udayana University. The study sample consisted of 170 2015 class students majoring in accounting, of which 87 were regular students and 83 were non-regular students. The sampling technique used was purposive sampling using solvin formula. The data collection used is using questionnaires. Multiple linear regression analysis is the data analysis technique that used in this study. The results of data analysis found that attitudes, quality motivation, and economic motivation had a positive effect on students' interest in joining PPAk.Keywords: Attitudes; Quality Motivation; Economic Motivation; Interest in Following PPAk
Pengaruh Financial Distress, Ukuran Perusahaan, dan Audit Delay Terhadap Pergantian Auditor I Dewa Ayu Adelia Pratiwi; Ketut Muliartha RM
E-Jurnal Akuntansi Vol 26 No 2 (2019)
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.2019.v26.i02.p08

Abstract

Voluntary auditor switching can occur because of problems from both auditor and the company itself. Voluntary auditor switching can arousing suspicion from investor. This study aims to obtain empirical evidence of the effect of financial distress, company size, and audit delay to auditor switching. The population of this research is manufacturing company listed on the Indonesia Stock Exchange in 2015-2017. The method of determining sample using non probability sampling method with purposive sampling technique and obtained 168 observations. This study using logistic regression analysis as data analysis techniques. The result of analysis shows that financial distress does not infulence auditor switching, company size positively influence auditor switching and audit delay does not influence auditor switching. Keyword: Pinancial distress, company size, audit delay, auditor switching.
Pengaruh Pertumbuhan Perusahaan Pada Nilai Perusahaan Dengan Pengungkapan CSR Sebagai Variabel Pemoderasi Tebuana Agung Putra; Ketut Muliartha RM
E-Jurnal Akuntansi Vol 26 No 3 (2019)
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.2019.v26.i03.p29

Abstract

This study focussed to obtain empirical evidence of the effect of company growth on corporate value by disclosure of Corporate Social Responsibility (CSR) in manufacturing companies especially in the consumer goods sector that listed on the Indonesia Stock Exchange (IDX). This research was conducted at the consumer goods manufacturing company listed on the IDX. The sample is determined through non probability sampling method with purposive sampling technique. The number of observations obtained in this study is 60 data during the 2015-2017 observation period. The data analysis technique used is Moderated Regression Analysis (MRA). The results of this study indicate that company growth and CSR disclosure have no effect on firm value. Whereas the disclosure of CSR is able to moderate (strengthen) the influence of company growth on the value of the company. Keywords: Firm value, company growth, CSR disclosure
Pengaruh Opini Audit, Audit Fee, Reputasi KAP dan Ukuran Perusahaan Klien Terhadap Auditor Switching Ni Luh Eka Desy Widnyani; Ketut Muliartha RM
E-Jurnal Akuntansi Vol 23 No 2 (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.v23.i02.p12

Abstract

Kebutuhan perusahaan akan perlunya jasa audit menyebabkan persaingan antar kantor akuntan publik untuk mendapatkan klien. Untuk dapat mempertahankan keandalan laporan keuangan dan independensi auditor maka perlu diterapkannya auditor switching. Tujuan penelitian ini adalah untuk mengetahui pengaruh opini audit, audit fee, reputasi KAP dan ukuran perusahaan klien terhadap auditor switching. Metode penentuan sampel dalam penelitian ini dilakukan dengan menggunakan teknik purposivee sampling, sehingga didapat jumlah sampel sebanyak 20 perusahaan. Metode pengumpulan data yang digunakan dalam penelitian ini adalah metode dokumentasi. Teknik analisis data yang digunakan untuk menguji hipotesis dalam penelitian ini adalah analisis regresi logistik dengan bantuan program SPSS. Hasil analisis menunjukkan bahwa opini audit tidak berpengaruh terhadap auditor switching, audit fee berpengaruh positif terhadap auditor switching, reputasi KAP tidak berpengaruh terhadap auditor switching dan ukuran perusahaan klien berpengaruh negatif terhadap auditor switching. Kata kunci: opini audit, audit fee, reputasi KAP dan ukuran perusahaan klien
PENGARUH VOLUME PERDAGANGAN SAHAM, LEVERAGE, DAN DIVIDEND PAYOUT RATIO PADA VOLATILITAS HARGA SAHAM I Wayan Korin Priana; Ketut Muliartha RM
E-Jurnal Akuntansi Vol 20 No 1 (2017)
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.2017.v20.i01.p01

Abstract

Volatilitas harga saham mencerminkan risiko dan peluang yang dapat diperoleh oleh investor. Investor perlu memperhatikan indikator-indikator dalam analisis teknikal yang akan mempengaruhi volatilitas harga saham seperti: volume perdagangan saham, leverage dan dividend payout ratio. Volume perdagangan saham menggambarkan kondisi efek yang diperjualbelikan di pasar modal yang mampu berdampak pada harga saham. Rasio leverage digunakan untuk mengukur sejauh mana kemampuan perusahaan dalam memenuhi seluruh kewajibannya. Pembayaran dividen dapat menjadi patokan untuk memprediksi pertumbuhan perusahaan dan kesempatan investasi bagi investor, sehingga perusahaan dengan dividen kas yang tinggi akan mempunyai volatilitas yang lebih rendah dalam harga saham. Penelitian ini bertujuan untuk mengetahui pengaruh volume perdagangan saham, leverage dan dividend payout ratio pada volatilitas harga saham. Penelitian ini dilakukan di Bursa Efek Indonesia dengan memilih sampel perusahaan yang berturut-turut masuk dalam indeks LQ 45 pada periode tahun 2013-2015. Populasi dalam penelitian ini sebanyak 45 perusahaan dan jumlah sampel dipilih 13 perusahaan dengan metode purposive sampling, sehingga jumlah sampel selama 3 tahun menjadi 18 sampel. Metode pengujian hipotesis menggunakan uji t dengan tingkat signifikansi 5%. Hasil pengujian hipotesis menunjukkan bahwa volume perdagangan saham berpengaruh negatif pada volatilitas harga saham, leverage berpanguh negatif dan signifikan pada volatilitas harga saham dan dividend payout ratio berpengaruh positif pada volatilitas harga saham.
Co-Authors A.A Ayu Dewi Vesperalis A.A. Sagung Intan Kesuma Dewi Ahmad Fajrin Azizi Anak Agung Gde Putu Widanaputra Ayu Etika Sari Djanggan Sargowo I Dewa Ayu Adelia Pratiwi I Nyoman Wijana Asmara Putra I Wayan Korin Priana Ida Ayu Dewi Prayogi Manuaba Ida Ayu Widya Puspitasari Ida Bagus Agung Adi Prasetya Ketut Memi Wulandari Komang Novika Santiani Luh Ayu Agustina Trisna Dewi Mulya Tantra Gunadi Mulyohadi Ali Ni Kadek Mulihartini Ni Luh Eka Desy Widnyani Ni Made Aget Luwih Ni Made Anita Dewi Natami Ni Made Puspa Pawitri Ni Made Puspa Pawitri Tebuana Agung Putra