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All Journal E-Jurnal Akuntansi Universitas Udayana Jurnal Riset Akuntansi Aksioma Dialektika: Jurnal Ekonomi dan Ilmu Sosial
Luh Putu Lusi Setyandarini Surya
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Pengaruh Kompleksitas Tugas Pada Audit Judgment Dengan Variabel Religiusitas Sebagai Pemoderasi Luh Putu Lusi Setyandarini Surya; Cok Istri Ratna Sari Dewi; Cokorda Krisna Yudha
Jurnal Riset Akuntansi Vol 17 No 2 (2018): Aksioma - Accounting Journal Research, Desember 2018
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v17i2.46

Abstract

Cara pandang auditor dalam menanggapi informasi, berhubungan dengan tanggung jawab dan risiko audit yang akan dihadapi. Hal tersebut akan mempengaruhi judgment yang akan dibuatnya. Salah satu faktor yang mempengaruhi persepsi auditor dalam menanggapi dan mengevaluasi informasi ini adalah kompleksitas tugas. Tujuan dari penelitian ini adalah untuk memperoleh bukti empiris mengenai pengaruh kompleksitas tugas pada audit judgment, serta kemampuan variabel religiusitas memoderasi pengaruh kompleksitas tugas pada audit judgment. Pengumpulan data dilakukan dengan menggunakan kuesioner, pada 62 auditor di Kantor Akuntan Publik se-Provinsi Bali sebagai responden. Teknik analisis data yang digunakan adalah regresi linier sederhana dan Moderated Regression Analysis. Hasil analisis statistik menunjukkan bahwa kompleksitas tugas berpengaruh negatif pada audit judgment serta menunjukkan bahwa religiusitas mampu memperlemah pengaruh kompleksitas tugas pada audit judgment. Hal ini menunjukkan bahwa semakin tinggi tingkat religiusitas yang dimiliki auditor maka semakin baik kualitas audit judgment yang dihasilkan pada saat auditor menghadapi tugas yang kompleks.
Pengaruh Kredit terhadap Pendapatan pada KPN Dharma Wiguna Pemerintah Kota Denpasar Cok Istri Ratna Sari Dewi; Luh Putu Lusi Setyandarini Surya; I Gusti Ayu Ratih Permata Dewi; Putu Yudha Asteria Putri
Jurnal Riset Akuntansi Vol 18 No 1 (2019): Jurnal Riset Akuntansi Aksioma, Juni 2019
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v18i1.61

Abstract

One of the business product lines of cooperative is credit. Credit is one of the sources of income for cooperative. This study aims to find the the source of cooperative income and the effect of credit on income in the Civil Servant Cooperative (KPN) of Denpasar City Government. This study used a quantitative causal research design. The data collection technique used the documentation method while the data analysis technique used is simple regression analysis. The results showed that the source of income of the cooperative came from two types of businesses, Unit Simpan Pinjam and Unit Waserda, credit has a positive and significant effect on KPN’s income of Denpasar City Government.
Pengaruh Kepemilikan Manajerial dan Kepemilikan Institusional Terhadap Pemilihan Kantor Akuntan Publik pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Cok Istri Ratna Sari Dewi; Luh Putu Lusi Setyandarini Surya; Komang Adi Kurniawan Saputra
DIALEKTIKA: Jurnal Ekonomi dan Ilmu Sosial Vol 4 No 1 (2019): Dialektika : Jurnal Ekonomi dan Ilmu Sosial
Publisher : Prodi Manajemen Fakultas Ekonomi dan Bisnis Universitas Islam Raden Rahmat Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (632.121 KB) | DOI: 10.36636/dialektika.v4i1.283

Abstract

Agency conflict due to differences in interests between agents and principals can be minimized by monitoring mechanisms. One of the monitoring mechanisms is to use public accounting services. The purpose of this study is to determine the factors that influence the selection of public accounting firms by mining companies listed on the IDX in 2017. The selection of public accounting firms is measured by dummy variables. These factors include managerial ownership and institutional ownership. A sample of 35 companies was determined based on the purposive sampling method. The analysis technique used is logistic regression. Based on the analysis, the results show that managerial ownership has no effect on the selection of public accounting firms, while institutional ownership influences the selection of public accounting firms.Keywords: Managerial Ownership, Institutional Ownership, Selection of Public Accounting Firms
ANALISIS KINERJA BERBASIS BALANCED SCORECARD PADA KOPERASI XYZ Luh Putu Lusi Setyandarini Surya
E-Jurnal Akuntansi Vol 8 No 2 (2014)
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

Abstract

Cooperatives require precise measurement of performance as the basis for determining the effectiveness of its business activities, not only be seen from its financial performance, but also from the other perspectives, such as, learning and growth, internal business processes, and customer. Therefore, Balanced Scorecard-based performance measurement can be used as a measurement of the performance of cooperatives. In this study intended to determine the performance of the XYZ cooperation, using the perspectives of balanced scorecard. The research methods used are Employee Satisfaction Index (ESI), employee’s productivity, growth level of business, growth level of member as a customer, Customer Satisfaction Index (CSI), Return on Equity (ROE) and the average of net income. Based on the analysis, it is known that the performances based on the perspectives of balanced scorecard are varied. There is a reduction in the financial performance, whereas the other perspectives showing good performances.
Co-Authors Cok Istri Ratna Sari Dewi Cokorda Krisna Yudha I Gusti Ayu Ratih Permata Dewi Komang Adi Kurniawan Saputra Putu Yudha Asteria Putri