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All Journal Jurnal Reviu Akuntansi dan Keuangan Journal of International Conference Proceedings JURNAL ECONOMINA
M Doni Permana Putra
Universitas Mahasaraswati Denpasar
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media

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The Effect of Compliance Pressure, Time Budget Pressure, and Task Complexity on Audit Judgment in Public Accounting Offices, Denpasar Bali Luh Pande Eka Setiawati; Anak Agung Sagung Istri Pramanaswari; M. Doni Permana Putra
Journal of International Conference Proceedings Vol 5, No 1 (2022): 2022 Malang ICPM Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v5i1.1466

Abstract

This study aims to determine the effect of compliance pressure, time budget pressure, and task complexity on audit judgment. The population in this study all auditors who work at the Public Accounting Firm (KAP) in the Bali area contained in the 2022 Directory and the sample used is 74 respondents. Based on the results of the study, it can be seen that: (1) Obedience pressure has no significant negative effect on audit judgment, where the regression coefficient is -0.006 and sig 0.962, (2) Time budget pressure has a significant negative effect on audit judgment where the regression coefficient is -0.180 and sig 0.023, and (3) task complexity has a significant positive effect on audit judgment where the regression coefficient is -0.108 and sig 0.047. Suggestions that can be given by researchers are further researchers, so that they can examine and examine more deeply other factors not examined in this study that can affect audit judgment. Keywords: Audit judgment, Compliance pressure, Task complexity, Time budget pressure.
DETERMINANTS OF TIMELINESS OF FINANCIAL STATEMENT PUBLICATION IN SUSTAINABLE BUSINESS M Doni Permana Putra; I Komang Oka Permadi; I Kadek Bagiana
JURNAL ECONOMINA Vol. 1 No. 4 (2022): JURNAL ECONOMINA, Desember 2022
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v1i4.218

Abstract

Companies that have detailed financial reports and publish them on time, without missing anything can be evidence of their responsibility to both internal and external parts of the company. This study aims to examine and obtain empirical evidence of the effect of firm age, firm size, liquidity, profitability and public ownership on the timeliness of financial statement publications. The location of this research is a banking company listed on the Indonesia Stock Exchange. The object of this research is the annual report of banking companies listed on the Indonesia Stock Exchange in 2018 to 2020. Determination of the sample using purposive sampling technique, in order to obtain a sample of 34 companies with observation data for 3 years so that the data used is 102 data. The data analysis technique used is logistic regression analysis. The results of this study indicate that firm size and profitability have a positive effect on the timeliness of financial statement publication, while firm age, liquidity and public ownership have no effect on the timeliness of financial statement publication.
Determinan Pencegahan Kecurangan Dalam Alokasi Dana Desa Anak Agung Putu Gede Bagus Arie Susandya; M Doni Permana Putra; I Kadek Bagiana; Meita Risma Cahyani; Ida Ayu Putu Meita Puspa Aristanti
Jurnal Reviu Akuntansi dan Keuangan Vol. 12 No. 3: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v12i3.22363

Abstract

The purpose of this study is to find empirical evidence regarding the effect of competence, morality, integrity, internal control and organizational culture on the fraud prevention in allocation of village funds. The sample in this study are obtained from 148 respondents from village officials in Denpasar. Multiple regression analysis is used to answer the hypothesis in this study. The results of the study find that competence, morality, internal control and organizational culture has a positive effect on fraud prevention. This finding indicates that village officials have responsibilities and want to apply the good village governance principles, transparent, and accountable. Integrity was not able to minimize the occurrence of fraud. The allocation of village funds has a vulnerability in its allocation in infrastructure development in the village. This study uses organizational culture as novelty because there are few articles that examine the allocation of village funds with organizational culture. For further research is expected to examine the characteristics of village heads that can affect the level of fraud prevention in village funds. The village head as the user of village funds is expected to be transparent and responsible in the allocation of village funds.
Co-Authors Anak Agung Putu Gede Bagus Arie Susandya Anak Agung Sagung Istri Pramanaswari I Kadek Bagiana I Komang Oka Permadi Ida Ayu Putu Meita Puspa Aristanti Luh Pande Eka Setiawati Meita Risma Cahyani