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All Journal E-Jurnal Ekonomi dan Bisnis Universitas Udayana Jurnal Keuangan dan Perbankan The International Journal of Accounting and Business Society Jurnal Riset Akuntansi Dan Bisnis Airlangga SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS Profita : Komunikasi Ilmiah dan Perpajakan Akurasi : Jurnal Studi Akuntansi dan Keuangan JRABA International Journal of Accounting & Finance in Asia Pasific ASERSI : Jurnal Akuntansi Terapan dan Bisnis Nexus Synergy: A Business Perspective
Putu Diah Kumalasari
Universitas Mahasaraswati Denpasar
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

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EVALUATING THE ROLE OF INTERNAL AUDIT AND ITS RELATION TO THE QUALITY OF FINANCIAL STATEMENT Merawati, Luh Komang; Kumalasari, Putu Diah
The International Journal of Accounting and Business Society Vol 28, No 3 (2020): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.ijabs.2020.28.3.6

Abstract

Purpose — This research aimed to obtain empirical evidence about the effect of accounting understandability, human resource competency and the role of internal audit as moderating variable on the quality of financial statement.Design/methodology/approach — This research was conducted on all financial administration officials and treasurers of local government in Bangli Regency with the primary data was obtained from questionnaires which were distributed to respondents. Sample was determined through purposive sampling. The analysis technique used was the multiple linear regression analysis.Findings — The results suggested that accounting understandability and the human resouce competency had positive effect on the quality of financial statement. Meanwhile, the relation between accounting understandibility and the quality of financial statement, the role of internal audit was not the moderating variable. Whereas, the effect of the role of internal audit was proven to moderate the relation between human resource competency and the quality of financial statement, with negative direction.Practical Implications — The financial statement of local government is a form of accountability on the use of local finances as the implementation of regional autonomy and the operational of local government to provide useful information in decision making.Originality/value — The quality of the said financial statement is determined by qualitative characteristics which are relevant, reliable, comparable and understandable, based on PP No. 71 of 2010.Keywords Accounting Understandability, Human Resource Competency, Role of Internal Audit, Quality of Financial StatementPaper Type Research Paper
PENGARUH MODAL INTELEKTUAL PADA KINERJA KEUANGAN DI BURSA EFEK INDONESIA Putu Diah Kumalasari; Ida Bagus Putra Astika
E-Jurnal Ekonomi dan Bisnis Universitas Udayana Volume.02.No.05.Tahun 2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (201.588 KB)

Abstract

Modal Intelektual (MI) merupakan suatu konsep yang menyatakan bahwa manusia (sumber daya berbasis pengetahuan) berbentuk aset tak berwujud yang dimiliki oleh perusahaan.  Jika dikelola secara optimal memungkinkan perusahaan untuk menjalankan strateginya dengan efektif dan efisien. Proksi yang digunakan untuk mengukur MI terus berkembang, dua diantaranya adalah value added intellectual coefficient (VAIC) dan  market to book value (MBV). VAIC merupakan pengukuran berbasis internal dan PBV merupakan pengukuran secara eksternal. Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh MI dengan metode VAIC pada return on assets (ROA), bagaimana pengaruh MI dengan metode MBV pada ROA, dan metode mana dari dua metode tersebut yang lebih baik digunakan untuk mengukur MI. Sampel yang digunakan dalam penelitian ini adalah 20 perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2006-2011. Teknik analisis yang digunakan adalah analisis regresi linier sederhana. Hasil penelitian ini menunjukkan bahwa MI dengan metode VAIC berpengaruh positif pada ROA, MI dengan metode MBV berpengaruh positif pada ROA, dan metode VAIC merupakan metode yang lebih baik digunakan untuk mengukur MI. Kata kunci: Modal Intelektual, VAIC, MBV, ROA
PENGARUH PROFITABILITAS TERHADAP MANAJEMEN LABA PADA PERUSAHAAN KEUANGAN DAN MANUFAKTUR Putu Diah Kumalasari
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.10.NO.09.TAHUN.2021
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (206.982 KB) | DOI: 10.24843/EEB.2021.v10.i09.p08

Abstract

One of the elements of concern in financial statement is information related to profit. The achievement of targeted profit is one of the indicators that is used to measure the success of the company in carrying out its business activities. This encourages management to intervene on the value of reported earnings. This study aims to determine the effect of profitability on earnings management. The samples in this study were financial and manufacturing companies those were listed on the Indonesia Stock Exchange in 2019. The analysis technique used was the multiple linear regression. The results showed that profitability had a positive effect on earnings management in financial companies, while in manufacturing companies, it was found that there was no effect of profitability on earnings management.
KEMAMPUAN MAHASISWA DALAM MENDETEKSI FRAUD Ni Luh Putu Widhiastuti; Putu Diah Kumalasari
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 5, No 1 (2020): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31093/jraba.v5i1.208

Abstract

This study aimed to determine the ability of students to detect fraud by using variables of student’s motivation, academic achievement, involvement in auditing lectures and the ability to detect fraud. The study was conducted on all students of the undergraduate program of the accounting department at the Faculty of Economics and Business Mahasaraswati Denpasar University. This study used purposive sampling method and obtained 74 respondents. The analysis technique used was the multiple linear regression analysis. The results suggested that student’s motivation had effect on the involvement in auditing lectures, while academic achievement had no effect on the involvement in auditing lectures. Meanwhile, involvement in auditing lectures had effect on the ability to detect fraud, while student’s motivation and academic achievement had no effect on the ability to detect fraud. Intervening analysis results suggested that the involvement in auditing lectures as an intervening variable that effected the student’s motivation on the ability to detect fraud, meanwhile, the involvement in auditing lectures was not an intervening variable that effected the academic achievement on the ability to detect fraud. This study provides encouragement for the institutions, in this case the universities, to improve the ability of its students in detecting fraud. Moreover, this study provides insight in auditing field research.
Dampak Profitabilitas dan Struktur Modal Terhadap Kebijakan Dividen Putu Diah Kumalasari
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 14, No 2 (2021)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Kebijakan dividen merupakan hal yang penting dalam suatu perusahaan karena menyangkut kepentingan berbagai pihak, baik perusahaaan maupun kepentingan pemegang saham. Pihak manajemen harus membuat keputusan terkait keuntungan yang diperoleh perusahaan, dimana nilai keuntungan tersebut akan dibagikan kepada para pemegang saham dalam bentuk dividen dan sebagian lagi diinvestasikan kembali ke perusahaan dalam bentuk laba ditahan. Penelitian ini bertujuan untuk menguji pengaruh profitabilitas dan struktur modal terhadap kebijakan dividen. Penelitian ini dilakukan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2018-2019 sejumlah 87 dengan menggunakan teknik analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa profitabilitas dan struktur modal berpengaruh positif terhadap kebijakan dividen.
The Role of Green Intellectual Capital on Competitive Advantage: Evidence from Balinese Financial Institution Anak Agung Putu Gede Bagus Arie Susandya; Putu Diah Kumalasari; Ida Ayu Ratih Manuari
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 3 No. 3, September 2019
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (396.821 KB) | DOI: 10.29259/sijdeb.v3i3.227-242

Abstract

The purpose of this study is to analyze the role of green intellectual capital on competitive advantage of Lembaga Perkreditan Desa (Balinese Financial Institution). The study tested by using data collected from a sample of 120 respondents that were randomly picked from 35 Lembaga Perkreditan Desa in Denpasar. Findings suggested that green human capital, green relational capital, and green structural capital affect competitive advantage at 17.6%. This study has found that green human capital, green relational capital, and green structural capital have an effect on competitive advantage. Furthermore, green human capital and green structural capital had positive effect on competitive advantage. Meanwhile, green relational capital had no effect on competitive advantage. The ecofriendly concept remains a critical factor to gain company’s competitive advantage. This study provides insight into green innovation research field.
OPINI AUDIT GOING CONCERN DAN FAKTOR-FAKTOR PENYEBABNYA Ni Luh Putu Widhiastuti; Putu Diah Kumalasari
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 5 No 1 (2022): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Juni 2022
Publisher : Magister Akuntansi Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v5i1.152

Abstract

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang memengaruhi opini audit going concern dengan menggunakan data sekunder yang diperoleh dari laporan tahunan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2019-2020. Pengujian regresi logistik dilakukan pada 224 sampel perusahaan menggunakan metode purposive sampling. Hasil penelitian menunjukkan bahwa profitabilitas dan opini audit tahun sebelumnya memiliki hubungan negatif dengan opini audit going concern. Namun demikian, total asset turnover, debt to asset ratio, debt to equity ratio, pertumbuhan perusahaan, kualitas audit dan ukuran perusahaan tidak memiliki hubungan signifikan dengan opini audit going concern. Dalam konteks ini, hasil penelitian ini mengimplikasikan bahwa profitabilitas dan opini audit tahun sebelumnya menjadi early warning dari auditor dalam memberikan opini going concern untuk menilai kesehatan keuangan dan keberlangsungan perusahaan.
The Determinants of Profitability in Village Credit Institution Putu Diah Kumalasari; Ni Putu Lisa Ernawatiningsih
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 3, No 1 (2020): International Journal of Accounting & Finance in Asia Pasific (IJAFAP) February
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (140.776 KB) | DOI: 10.32535/ijafap.v3i1.734

Abstract

This study aimed to determine the effect of the growth of saving deposit, time deposit, and credit on profitability in village credit institution. 15 village credit institutions were taken as samples, and later tested statistically by using the multiple linear regression analysis. The results suggested that the growth of saving deposit and credit had no effect on profitability, while the growth of time deposit had positive effect on profitability. This study is expected to add insight into profitability, especially regarding the determintans of profitability.
Impact of Earning Volatility, Real Earnings Management and Accruals on Investment Policy: Evidence From Indonesia I Dewa Made Endiana; Putu Diah Kumalasari
Jurnal Keuangan dan Perbankan Vol 26, No 4 (2022): OCTOBER 2022
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jkdp.v26i4.7992

Abstract

This study aims to analyze earnings volatility, real earnings management activities, and accruals on the company's investment policy. The sample used is manufacturing companies on the Indonesian stock exchange as many as 117 companies with a total of 351 observations during the 2018-2020 period. This study used 2 models, each of which was tested using linear regression. The results showed that earnings volatility increased management motivation in carrying out accrual earnings management practices and real earnings management through the manipulation of production costs by managers, but the effect of greater volatility was found in the real earnings management model. Accrual earnings management has an effect on the company's over-under investment policy, while real earnings management through operating cash flow and production costs has no significant effect on investment policy. Accrual earnings management is able to increase the company's over-under investment policy
KEMAMPUAN MAHASISWA DALAM MENDETEKSI FRAUD Ni Luh Putu Widhiastuti; Putu Diah Kumalasari
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 5 No 1 (2020): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31093/jraba.v5i1.208

Abstract

This study aimed to determine the ability of students to detect fraud by using variables of student’s motivation, academic achievement, involvement in auditing lectures and the ability to detect fraud. The study was conducted on all students of the undergraduate program of the accounting department at the Faculty of Economics and Business Mahasaraswati Denpasar University. This study used purposive sampling method and obtained 74 respondents. The analysis technique used was the multiple linear regression analysis. The results suggested that student’s motivation had effect on the involvement in auditing lectures, while academic achievement had no effect on the involvement in auditing lectures. Meanwhile, involvement in auditing lectures had effect on the ability to detect fraud, while student’s motivation and academic achievement had no effect on the ability to detect fraud. Intervening analysis results suggested that the involvement in auditing lectures as an intervening variable that effected the student’s motivation on the ability to detect fraud, meanwhile, the involvement in auditing lectures was not an intervening variable that effected the academic achievement on the ability to detect fraud. This study provides encouragement for the institutions, in this case the universities, to improve the ability of its students in detecting fraud. Moreover, this study provides insight in auditing field research.
Co-Authors Anak Agung Putu Gede Bagus Arie Susandya I Dewa Made Endiana Ida Ayu Ratih Manuari Ida Bagus Putra Astika Luh Komang Merawati Ni Luh Putu Sandrya Dewi Ni Luh Putu Widhiastuti Ni Luh Putu Widhiastuti Ni Luh Putu Widhiastuti Ni Putu Lisa Ernawatiningsih