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All Journal Wacana Ekonomi : Jurnal Ekonomi, Bisnis dan Akuntansi Jurnal Riset Akuntansi Warmadewa
Partiwi Dwi Astuti
Universitas Warmadewa, Denpasar
Economics, Econometrics & Finance

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PENGARUH PEMANFAATAN TEKNOLOGI INFORMASI DAN SISTEM PENGENDALIAN INTERN TERHADAP KUALITAS LAPORAN KEUANGAN I Putu Febry Masprayoga; Partiwi Dwi Astuti; Ni Luh Putu Mita Miati
Jurnal Riset Akuntansi Warmadewa Vol. 4 No. 2 (2023): Jurnal Riset Akuntansi Warmadewa
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jraw.4.2.8467.13-18

Abstract

Tujuan dalam penelitian ini untuk mengetahui pengaruh pemanfaatan teknologi informasi & sistem pengendalian intern terhadap kualitas laporan keuangan. Populasi dalam penelitian adalah pegawai bagian keuangan pada 36 Organisasi Perangkat Daerah Kabupaten Badung dengan sampel yang digunakan yaitu sebanyak 163 orang yang ditentukan dengan teknik random sampling. Teknik analisis data yang digunakan dalam penelitian ini adalah Regresi Linier Berganda. Berdasarkan hasil penelitian ditemukan bahwa pemanfaatan teknologi informasi berpengaruh positif dan signfikan terhadap kualitas laporan keuangan, sistem pengendalian intern berpengaruh positif signifikan terhadap kualitas laporan keuangan.
Pengaruh Whistleblowing system Dan Audit Internal Terhadap Pencegahan Fraud Ni Kadek Cintia Padma Dewi; Partiwi Dwi Astuti; I Gusti Ngurah Sanjaya
Jurnal Riset Akuntansi Warmadewa Vol. 6 No. 2 (2025): Jurnal Riset Akuntansi Warmadewa
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Warmadewa

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Abstract

This study aims to examine the influence of the whistleblowing system and internal audit on fraud prevention in commercial banks in Bali. The objective of this research is to determine whether the effective implementation of whistleblowing systems and internal audits contributes positively to fraud prevention efforts. The research adopts a quantitative approach, with data collected via questionnaires distributed to regional heads, branch managers, and bank directors from 46 commercial banks in Bali. The collected data are analyzed using multiple linear regression techniques with the aid of SPSS versions 25 to test the research hypotheses. The results indicate that both the whistleblowing system and internal audit have a significantly positive effect on fraud prevention, suggesting that these mechanisms can strengthen internal control systems and enhance the operational transparency of banks. These findings support the fraud triangle theory and provide practical implications for banks to optimize their reporting systems and internal oversight to prevent fraud.
Pengaruh Likuiditas, Reputasi Auditor, Opini Audit dan Komite Audit Terhadap Audit Report Lag Desak Made Shinta Larasati; Partiwi Dwi Astuti
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 25 No. 1 (2026)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.25.1.2026.25-31

Abstract

This research is titled "The Influence of Liquidity, Auditor Reputation, Audit Opinion, and Audit Committee on Audit Report Lag." This study aims to examine the effect of liquidity, auditor reputation, audit opinion, and audit committee on audit report lag. The population in this study consists of non-cyclical consumer goods sector companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2020. Sampling was determined using the purposive sampling method, resulting in 90 companies used as samples in this study. The type of data used is quantitative data, with secondary data as the data source. The data collection method was carried out using documentation techniques by reviewing the companies' financial statements, yielding 180 data points (90 sample companies $\times$ 2 years of observation). Due to the presence of data outliers, 127 data points remained after the outliers were removed. The data analysis technique in this study utilizes multiple linear regression analysis. The results show that liquidity and audit opinion have an insignificant negative effect on audit report lag, auditor reputation has a significant positive effect on audit report lag, and the audit committee has a significant negative effect on audit report lag.
Co-Authors Desak Made Shinta Larasati I Gusti Ngurah Sanjaya I Putu Febry Masprayoga Ni Kadek Cintia Padma Dewi Ni Luh Putu Mita Miati