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<![CDATA[PENGARUH MOTIVASI PADA MINAT SARJANA AKUNTANSI UNIVERSITAS UDAYANA UNTUK MENGIKUTI PPAK ]]>
<![CDATA[A.A Ayu Dewi Vesperalis]]>;
<![CDATA[Ketut Muliartha RM]]>
<![CDATA[ E-Jurnal Akuntansi Vol 19 No 2 (2017) ]]>
Publisher : <![CDATA[Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region ]]>
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<![CDATA[This study aimed to examine the effect of motivation on interest Udayana University undergraduate accounting for follow PPAk. This research was conducted at the Faculty of Economics and Business, University of Udayana in accounting undergraduate class of 2015. Sampling method is non probability sampling with purposive sampling technique. Data were collected using survey method with questionnaire technique. Respondents of this study were 167 people. Data analysis model used is multiple linear regression. Results of the analysis proved that social motivation variable does not affect the interests of Udayana University undergraduate accounting to follow the Accounting Profession. While variable career motivation, economic motivation and motivation of seeking an undergraduate accounting effect on the interests of Udayana University undergraduate accountingto follow the Accounting Profession Education (PPAk).]]>
<![CDATA[Pengaruh Kapitalisasi Pasar pada Manajemen Laba dengan Dewan Komisaris Independen dan Kualitas Auditor Sebagai Pemoderasi ]]>
<![CDATA[Ida Ayu Widya Puspitasari]]>;
<![CDATA[Ketut Muliartha RM]]>
<![CDATA[ E-Jurnal Akuntansi Vol 22 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 ]]>
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DOI: 10.24843/EJA.2018.v22.i03.p10
<![CDATA[Management performance based on profit tends to pay more attention on earning profit. it makes management can do earnings management as a result of agency problems. The driving factor of earnings management is market capitalization. Improvements on company management such as independent board of commissioners and auditor quality are necessary to suppress such earnings management.The sample of this research are property and real estate sub sector in Indonesia Stock Exchange period 2012-2016 based on purposive sampling method with total 126 observation. Data collection obtained by non participant observation method. Analysis method in this research is Moderated Regression Analysis.The results of the analysis shows that market capitalization has no effect on earnings management. Furthermore, independent board of commissioners and auditor quality is not able to moderate the relationship. It shows that size of market capitalization and application of internal and external controls do not affect the occurrence of earnings management. Keywords: Earning management, market capitalization, independent board, auditor quality]]>
<![CDATA[Pengaruh Audit Operasional dan Pengendalian Internal Terhadap Kinerja Karyawan ]]>
<![CDATA[Ida Ayu Dewi Prayogi Manuaba]]>;
<![CDATA[Ketut Muliartha RM]]>
<![CDATA[ E-Jurnal Akuntansi Vol 28 No 1 (2019) ]]>
Publisher : <![CDATA[Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region ]]>
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DOI: 10.24843/EJA.2019.v28.i01.p13
<![CDATA[The research objective is to determine the effect of operational audits and internal controls on employee performance. This research was conducted at the hospitality service company Ayodya Resort Bali. Data collection was conducted through interviews and questionnaires with a sample of 40 respondents who were auditees from the accounting department, human resource department, sales and marketing department, engineering department, front office department, food and beverage department, housekeeping department, and security department. The data analysis technique used is multiple linear regression analysis. Based on the result of the study indicate that operational audits and internal control have a positive effect on employee performance at the Ayodya Resort Bali hotel. Keywords: Operational audit, internal control, employee performance.]]>
<![CDATA[Pengaruh Prinsip-Prinsip Good Corporate Governance dan Pertumbuhan Aset pada Kinerja Keuangan ]]>
<![CDATA[Ni Made Aget Luwih]]>;
<![CDATA[Ketut Muliartha RM]]>
<![CDATA[ E-Jurnal Akuntansi Vol 25 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 ]]>
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DOI: 10.24843/EJA.2018.v25.i01.p13
<![CDATA[This study aims to determine the effect of the principles of good corporate governance on financial performance as measured by the return on assets of cooperatives in the District of South Denpasar. This study uses data collection methods with questionnaire and documentation techniques. The sample used was 60 samples from 20 observing cooperatives in the District of South Denpasar and each of the three cooperatives was taken. The sample determination method uses purposive sampling. The analysis technique used is multiple linear regression analysis with SPSS. Based on the results of testing the hypothesis shows, responsibility principle. negative effect on the cooperative's financial performance, while the principles of transparency, accountability, independence, fairness and asset growth have no significant effect on the cooperative's financial performance in the District of South Denpasar. Keywords: good corporate governance, asset growth, cooperatives, financial performance, return on assets.]]>
<![CDATA[PENGARUH PARTISIPASI ANGGARAN, JOB RELEVANT INFORMATION DAN ASIMETRI INFORMASI PADA BUDGET SLACK ]]>
<![CDATA[Ida Bagus Agung Adi Prasetya]]>;
<![CDATA[I Ketut Muliartha RM]]>
<![CDATA[ E-Jurnal Akuntansi Vol 20 No 2 (2017) ]]>
Publisher : <![CDATA[Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region ]]>
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DOI: 10.24843/EJA.2017.v20.i02.p25
<![CDATA[ABSTRAK Penelitian ini dilakukan di hotel bintang 3,4 dan 5 Kota Denpasar karena adanya penurunan tingkat peghunian pada kamar hotel padahal jumlah wisatawan yang berkunjung ke Provinsi Bali meningkat sebesar 6,24% dari tahun sebelumnya. Untuk mencapai tujuan penelitian ini yaitu menggunakan metode purposive sampling dengan kriteria 12 hotel berbintang 3, 4 dan 5 di kota Denpasar yang telah beroperasi selama dua tahun dan kriteria responden berjumlah 50 responden yang semuanya adalah kepala departemen yang berpartisipasi dalam pembuatan anggaran yang telah menjabat minimal satu tahun. Pengumpulan data dilakukan dengan menyebarkan kuesioner secara langsung kepada pihak hotel di Kota Denpasar. Teknik analisis yang digunakan adalah regresi linier berganda.Hasil analisis menunjukkan bahwa partisipasi dalam pembuatan anggaran tanpa adanya pengawasan dari atasan dapat mebuka kesempatan bagi pihak yang berpartisipasi untuk melakukan budget slack dengan adanya informasi asimetri yang berbeda dari pihak principal dan agent sehingga informasi yang disampaikan berbeda dari informasi yang sebenarnya, hal tersebut dapat menimbulkan slack pada anggaran, perlu adanya job relevant information dalam pembuatan anggaran sehingga manajer dapat menyampaikan informasi yang sebenarnya dalam berpartisipasi pembuatan anggaran dan memperkecil kemungkinan terjadinya budget slack. Penelitian ini menyimpulkan bahwa partisipasi anggaran dan asimetri informasi berpengaruh positif pada budget slack dan job relevant information yang tinggi berpengaruh negatif pada budget slack. Kata Kunci: asimetri informasi, job relevant information, budget slack , partisipasi anggaran]]>
<![CDATA[PENGARUH IOS, LEVERAGE DAN PROFITABILITAS PADA KEBIJAKAN DIVIDEN DENGAN NILAI PERUSAHAAN SEBAGAI VARIABEL MODERATING ]]>
<![CDATA[Ayu Etika Sari]]>;
<![CDATA[Ketut Muliartha RM]]>
<![CDATA[ E-Jurnal Akuntansi Vol 20 No 3 (2017) ]]>
Publisher : <![CDATA[Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region ]]>
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<![CDATA[The purpose of the study is to examine the role of the company's value as a moderating variable relationship between IOS, leverage and profitability in the dividend policy. The study was conducted during the period 2013 - 2015 in the Indonesian stock exchange at a total of 143 manufacturing companies with purposive sampling and 17 sample observations with moderation as regression analysis techniques. The analysis showed IOS negative effect on dividend policy, leverage negative effect on dividend policy, the profitability of a positive effect on dividend policy, the company's value weakens the negative influence of IOS on dividend policy, the value of the company is not able to weaken the influence of negative leverage on the dividend policy, the value of the company strengthens the influence positive profitability in dividend policy.]]>
<![CDATA[Pengaruh Independensi, Keanggotaan, Kompetensi, dan Gender Komite Audit Terhadap Audit Delay ]]>
<![CDATA[Komang Novika Santiani]]>;
<![CDATA[Ketut Muliartha]]>
<![CDATA[ E-Jurnal Akuntansi Vol 23 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 ]]>
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DOI: 10.24843/EJA.2018.v23.i01.p17
<![CDATA[Pembentukan komite audit merupakan salah satu implementasi dari penerapan GCG. Komite Audit dibentuk oleh dewan komisris yang bertugas untuk membantu dewan komisaris dalam mengawasi proses pelaporan keuangan perusahaan. Dengan hadirnya komite audit diharapkan tidak terjadi kecurangan, karena komite audit akan dapat menengahi konflik kepentingan kedua belah pihak sehingga dapat meningkatkan kualitas laporan keuangan serta mempercepat proses audit oleh pihak eksternal. Penelitian ini bertujuan untuk mengetahui pengaruh independensi, keanggotaan, kompetensi, dan gender komite audit terhadap Audit Delay. Penelitian ini dilakukan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2014-2016. Sampel penelitian yang diperoleh sebanyak 90 perusahaan dengan metode purposive sampling. Teknik analisisi data yang digunakan adalah analisis regresi berganda. Hasil analisis menemukan bahwa keanggotaan komite audit berpengaruh negatif terhadap audit idelay, sedangkan independensi, kompetensi, dan gender komite audit tidak berpengaruh terhadap audit delay. Kata kunci: independensi, keanggotaan, kompetensi, gender, audit delay]]>
<![CDATA[PENGALAMAN KERJA SEBAGAI PEMODERASI PENGARUH TINGKAT PENDIDIKAN PADA EFEKTIVITAS PENGENDALIAN INTERNAL ]]>
<![CDATA[Ni Kadek Mulihartini]]>;
<![CDATA[Ketut Muliartha RM]]>
<![CDATA[ E-Jurnal Akuntansi Vol 14 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 ]]>
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<![CDATA[The supervisors are required to have sufficient competence includes the level of education according to the watchdog function and work experience in cooperative where supervisors are expected to be able to assess and correct policies and cooperative operational processes with the aim of increasing the effectiveness of existing internal controls. The sampling method used is a non-probability method by using purposive sampling with criteria that cooperatives active status, has implemented RAT per March 31, 2015, and has been operating for more than two years. The sample used in this study of 33 savings and credit cooperatives. Data was collected by distributing questionnaires and analysis techniques using regression analysis without and with moderating variable. Based on the results of the analysis showed that the level of education a positive influence on the effectiveness of internal controls and found that work experience was not able memerlemah relationship of education level on the effectiveness of internal control of credit unions in Badung.]]>
<![CDATA[Pengaruh Time Budget Pressure, Management Pressure, Locus of Control, dan Perilaku Disfungsional ]]>
<![CDATA[Mulya Tantra Gunadi]]>;
<![CDATA[Ketut Muliartha]]>
<![CDATA[ E-Jurnal Akuntansi Vol 30 No 4 (2020) ]]>
Publisher : <![CDATA[Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region ]]>
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DOI: 10.24843/EJA.2020.v30.i04.p14
<![CDATA[The purpose of this study was to determine the effect of Time Budget Pressure, Management Pressure, Locus of Control, and Dysfunctional Behavior on Auditor Performance in KAP in Denpasar. This study uses multiple linear regression analysis techniques. The sampling technique used in this study is the saturation sample technique and the total sample obtained is 36 auditor samples in 10 public accounting firms. The results of the study show that time budget pressure has a negative effect on auditor performance, management pressure has a negative effect on auditor performance, and dysfunctional behavior has a negative effect on auditor performance, whereas, locus of control has a positive effect on auditor performance. This shows the increasing time budget pressure, management pressure, and dysfunctional behavior, the auditor's performance will decrease, while the increasing locus of control will increase the auditor's performance. Keywords: Time Budget Pressure; Pressure Management; Locus of Control; Dysfunctional Behavior; Auditor Performance.]]>
<![CDATA[Biomarker Baru Monoclonal Antibody Fragmentasi Collagen Type IV Untuk Mendeteksi Acute Myocard Infarction Terkait Infeksi Perviromonas Gingivalis ]]>
<![CDATA[Ketut Muliartha]]>;
<![CDATA[Mulyohadi Ali]]>;
<![CDATA[Djanggan Sargowo]]>
<![CDATA[ Jurnal Kardiologi Indonesia Vol. 32, No. 4 Oktober - Desember 2011 ]]>
Publisher : <![CDATA[The Indonesian Heart Association ]]>
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DOI: 10.30701/ijc.v32i4.80
<![CDATA[Background. Index mortality of atherosclerotic very high. The research conducted by WHO in 1995 show 20% of IMA mortality caused by ath-erosclerotic. The new emerging risk factor infection is the Perviromonas gingivalis. The objective of study to detect IMA in blood sample by using biomarker monoclonal antibody collagen type IV.Method. This research was experimental in vitro with ethic clearance and carried on the biomedic Laboratory, Brawijaya University. The subject were (n=12) and healthy people are (n=4). To show expression of MMP-9 and fragmentation of collagen type IV use western blotting tecnique. The monoclonal antibody were obtain which sub cutan imunization followed by isolating lymphocytes and fusing with myeloma cell to growth of hibridoma and produce antibody. Result. Found in following MMP-9 product the band were 92 kDa and the collagen type IV fragmentation band 60-90 kDa. To test for biomarker reac-tion monoclonal antibody fragmentation collagen type IV in blood sample 1-12 was positive for AMI.Conclusion. The biomarker for monoclonal antibody fragmentation col-lagen type IV shown AMI reaction positive.]]>
