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All Journal Jurnal Reviu Akuntansi dan Keuangan JURNAL AKUNTANSI DAN AUDITING Media Komunikasi FPIPS Krisna: Kumpulan Riset Akuntansi Jurnal Ilmu Sosial dan Humaniora Jurnal Akuntansi Profesi Juara: Jurnal Riset Akuntansi Jurnal Ekonomi Modernisasi Jurnal Akuntansi Multiparadigma Infestasi Jurnal Bakti Saraswati Jurnal Riset Akuntansi dan Keuangan at-tamkin: Jurnal Pengabdian kepada Masyarakat WIDYABHAKTI Jurnal Ilmiah Populer Jurnal Samudra Ekonomi dan Bisnis EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Mantik Jurnal Ilmiah Akuntansi dan Bisnis International Journal of Religious and Cultural Studies Accounting Profession Journal (APAJI) Widya Akuntansi dan Keuangan Jurnal Akuntansi dan Keuangan Journal of Applied Management and Accounting Science (JAMAS) International Journal on Social Science, Economics and Art Jurnal Ekonomi Sinnun Maxillofacial Journal Journal of Tourism and Interdiciplinary Studies Akses: Jurnal Penelitian dan Pengabdian Kepada Masyarakat Universitas Ngurah Rai Widyagama National Conference on Economics and Business (WNCEB) Jurnal Akuntansi dan Keuangan Indonesia International Journal of Applied Business and International Management International Journal of Accounting & Finance in Asia Pasific Asia Pacific Journal of Management and Education Journal of International Conference Proceedings Media Riset Akuntansi Auditing & Informasi Journal Research of Social Science, Economics, and Management Jurnal Ekonomi, Teknologi dan Bisnis Seminar Nasional Aplikasi Iptek (SINAPTEK) JAMAS: Jurnal Abdi Masyarakat JER IECON: International Economics and Business Conference SENEMA
Ni Nyoman Ayu Suryandari
Universitas Mahasaraswati Denpasar
Religion Agriculture, Biological Sciences & Forestry Humanities Astronomy Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mechanical Engineering Medicine & Pharmacology Public Health Social Sciences Other

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The Influence Of Independence, Auditor Experience, Professionalism, Auditor Motivation, And Competence On Auditor Performance In Accounting Firm In Bali Ni Nyoman Ayu Suryandari; Kadek Kartika Wulandewi
Jurnal Mantik Vol. 6 No. 3 (2022): November: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v6i3.3385

Abstract

A financial report is said to be reliable if the financial report has been examined by an independent third party. The party that examines the financial statements of a company is called an independent auditor. This research was conducted with the aim of knowing the effects of independence, auditor experience, professionalism, auditor motivation, and competence on auditor performance at KAP in Bali Province. The population in this study were 108 auditors at 18 KAPs in Bali. The sample in this study were 67 respondents, however, the final sample that filled out the questionnaire was 61 respondents. The analysis technique used in this study is multiple linear regression analysis. The results of this study indicate that independence, professionalism, and competence have a positive effect on the performance of auditors at KAPs in the Province of Bali. Meanwhile, auditor experience and auditor motivation have no effect on auditor performance at KAP in Bali Province.
PENINGKATAN KAPASITAS PRODUKSI PENGRAJIN USAHA PATUNG GARUDA DI DESA PAKUDUI KABUPATEN GIANYAR I Wayan Eka Artajaya; Ni Nyoman Ayu Suryandari; I Made Letra
Seminar Nasional Aplikasi Iptek (SINAPTEK) Vol 1 (2018): PROSIDING SINAPTEK
Publisher : LPPM Universitas Dhyana Pura

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Abstract

ABSTRAKProgram pengabdian masyarakat ini dilaksanakan pada UKM yang bergerak dalam bidang usaha kerajinan patung garuda, yaitu UKM Putra Dewata dan UKM Jatayu Kontribusi mendasar program ini adalah meningkatkan kapasitas produksi, pengelolaan manajemen keuangan dan pelaporan yang sesuai dengan standar, peningkatan pemasaran melalui website, peningkatan kualitas SDM, penambahan pasar, pengembangan produk dan adanya produk yang memiliki hak kekayaan intelektual (HKI). Berdasarkan hasil pelaksanaan kegiatan diperoleh bahwa pada bagian produksi terdapat peningkatan jumlah produk yang diproduksi mencapai 25 persen. Terdapat SOP untuk proses produksi dan bahan baku dan menggunakan masker dalam pekerjaan sehari hari. Pada aspek manajemen UKM memiliki catatan keuangan berupa laporan posisi keuangan dan laba rugi serta menggunakan sarana promosi berupa pameran dagang dan pembuatan kartu nama.Kata Kunci: UKM, patung garuda, produksi, manajemenABSTRACTThis community service program is carried out on SMEs engaged in garuda sculpture business, namely Putra Dewata and UKM Jatayu SMEs The fundamental contribution of this program is to increase production capacity, manage financial management and reporting in accordance with standards, increase marketing through the website, improve the quality of HR, market addition, product development and products that have intellectual property rights (IPR). Based on the results of the implementation of the activity it was found that in the production section there was an increase in the number of products produced reaching 25 percent. There are SOPs for the production process and raw materials and using masks in daily work. In the management aspect, UKM has financial records in the form of financial position and profit and loss statements and uses promotional facilities in the form of trade shows and business card making.Keywords: UKM, Garuda statue, production, management
THE EFFECT OFGOOD CORPORATE GOVERNANCE AND OWNERSHIP STRUCTURE ON FINANCIAL PERFORMANCE Ni Nyoman Ayu Suryandari; AA Putu Gede Bagus Arie Susandya
Jurnal Ekonomi Vol. 12 No. 02 (2023): Jurnal Ekonomi, Perode April - Juni 2023
Publisher : SEAN Institute

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Abstract

This study aims to determine the effect of good corporate governance and ownership structure on financial performance in property and real estate companies for the 2018-2021 period. The population in this study are all property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) in 2018-2021. The samples in this study were 80 property and real estate companies. Determination of the sample using purposive sampling method. The analysis technique used is multiple linear regression analysis. The results of this study indicate that the independent board of commissioners variable has a negative effect on financial performance. The board of directors variable has a positive effect on financial performance. The audit committee variable has a negative effect on financial performance. Managerial ownership and institutional ownership variables have no effect on financial performance.
The Effect Of Good Corporate Governance, Company Size, And Leverage On The Integrity Of Financial Statements Anak Agung Putu Gede Bagus Arie Susandya; Ni Nyoman Ayu Suryandari
Jurnal Ekonomi Teknologi dan Bisnis (JETBIS) Vol. 2 No. 3 (2023): JETBIS : Journal Of Economics, Technology and Business
Publisher : Al-Makki Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57185/jetbis.v2i3.41

Abstract

The Integrity of financial reports is defined as the extent to which the financial statements presented show true and honest information. Two things become the primary qualities in financial reports, namely relevance, and reliability. This study aims to empirically determine the role of good corporate governance and financial performance on the Integrity of financial statements. The variables used in corporate governance are institutional ownership, managerial ownership, and independent commissioners. Financial performance using company size and leverage. The population in this study are property and real estate companies listed on the Indonesia Stock Exchange in 2018-2021. The samples in this study were 16 property and real estate companies determined based on the purposive sampling method. The analytical tool used to test the hypothesis is multiple linear regression. The results of this study indicate that institutional ownership, managerial ownership, and firm size harm the Integrity of financial statements. The amount of institutional and managerial ownership does not make financial reports more relevant and reliable. The presence of an independent commissioner positively affects the Integrity of financial reports, and it can be considered as overseeing the process of making financial reports. While leverage does not affect the Integrity of financial statements, the low level of corporate debt cannot guarantee that financial statements are presented with high Integrity. Future research can develop this research by observing the effectiveness of the company's internal audit team. The internal audit team has an important role in the Integrity of the entity's financial statements.
LITERASI PAJAK MELALUI MEDIA SOSIAL: Tax Literacy Through Social Media Ni Nyoman Ayu Suryandari; Ni Luh Ade Mutiara Purnamiasih
JAMAS : Jurnal Abdi Masyarakat Vol. 1 No. 2 (2023)
Publisher : Forind Press

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Abstract

Around 70% of all state revenue comes from taxes, which are the primary source of income for the government. Most of a nation's progress will be challenging to accomplish without taxes. Almost all national operations are funded by taxes, including the expansion of public infrastructure and spending on staff. The government is forced to make numerous attempts to deepen and extend tax subjects and objects as a result of the growing importance of taxes in the APBN in order to maintain stable state finances. The community's function and support are crucial for this reason. The majority of Indonesian taxpayers work to reduce their tax obligations. A company entity is more profitable the less tax is paid. (1) Conducting Socialization and Education on the Importance of Paying Taxes Through Social Media is the methodology adopted in this study. (2) Promote employee productivity by conducting socialization and education for tracking employee work progress
Does The Characteristics Of The Auditor Effect Audit Quality? Ni Nyoman Ayu Suryandari; Anak Agung Putu Gede Bagus Arie Susandya
Journal Research of Social Science, Economics, and Management Vol. 3 No. 3 (2023): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v3i3.559

Abstract

The purpose of this study is to determine the effect of the auditor's characteristics such as spiritual intelligence, competence, experience, independence, and professional skepticism on audit quality. The sample in this study is 108 respondents which come from all auditors in accounting firms in Bali. The analysis technique used in this study is multiple linear regression. The results showed that spiritual intelligence has a positive effect on audit quality. On the other hand, competence, experience, independence, and professional skepticism does not effect audit quality. This study implies that an auditor who has high spiritual intelligence will be able to act and behave ethically in his profession and organization. Spiritual intelligence makes individuals able to distinguish between good and bad actions. In conducting audit examinations, spiritual intelligence will influence the auditor to act following the code of ethics and the accounting profession. Spiritual intelligence is able to avoid actions that can reduce audit quality.
WHAT DRIVE THE AUDITOR PERFORMANCE AT PUBLIC ACCOUNTING FIRMS IN BALI Ni Nyoman Ayu Suryandari; Anak Agung Putu Gede Bagus Arie Susandya
Jurnal Ekonomi Vol. 12 No. 04 (2023): Jurnal Ekonomi, 2023
Publisher : SEAN Institute

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Abstract

This study aims to examine and obtain empirical evidence of the influence of competence, integrity, professionalism, auditor ethics and due professional care on auditor performance in public accounting firms in Bali. The population in this study are all auditors at Public Accounting Firm in Bali who are still active. The sample in this study were 102 respondents at 18 Public Accounting Firms in Bali. The analysis technique used is multiple linear regression analysis. The results of the study show that competence, integrity, professionalism, and auditor ethics have a positive effect on auditor performance, while due professional care has no effect on auditor performance
Does corporate governance and profitability effect on corporate social responsibility disclosure? Suryandari, Ni Nyoman Ayu; Susandya, Anak Agung Putu Gede Bagus Arie
Jurnal Ekonomi Modernisasi Vol. 19 No. 1 (2023)
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jem.v19i1.8158

Abstract

Trust has a role in establishing successful business relationships, companies must be able to meet the needs of stakeholders. So that corporate governance mechanisms are needed. The CSR disclosure is a form of corporate responsibility to the community and the environmental aspect. Corporate governance in this study is examined in four separate variables, namely the tenure of directors, board size, independent commissioners, and managerial ownership. This study also analyzes the effect the profitability in increasing CSR disclosure level. The sample is 54 observation collected from companies listed on the IDX using the purposive sampling method. Multiple linear regression analysis is used. The results prove that board size, independent commissioners and profitability are able to increase the company's motivation to disclose CSR. While the tenure of directors and managerial ownership are not able to motivate in disclosing CSR. For further research, is expected to examine the characteristics of audit committees, institutional ownership and the number of audit committee meetings.
INTERNAL AND EXTERNAL FACTORS THAT INFLUENCE EARNINGS MANAGEMENT Ni Putu Tiara Maharani Krisna Putri; Komang Ayu Sintha Trisnayuni; Ni Nyoman Ayu Suryandari
Accounting Profession Journal (APAJI) Vol. 6 No. 2 (2024): Accounting Profession Journal (APAJI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35593/apaji.v6i2.233

Abstract

Earnings management is a manager's effort to influence financial report information to deceive stakeholders. This research aims to obtain empirical evidence of the influence of external factors (audit quality) and internal factors (audit committee, leverage, and company size) on earnings management. The research population is manufacturing companies listed on the Indonesia Stock Exchange in 2020-2022. The sample was 54 companies based on the purposive sampling method. The analysis technique in this research is multiple linear regression. The research results show that audit quality has a positive effect on earnings management. Company size has a negative effect on earnings management. Meanwhile, the audit committee and leverage do not affect earnings management. Future research can develop this research by testing it at other research locations.
The Effect of Company Characteristics on Earnings Management Suryandari, Ni Nyoman Ayu; Susandya, AA. Putu Gede Bagus Arie; Sari, Desak Made Mya Yudia
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 6, No 3 (2023): OCTOBER EDITION INTERNATIONAL JOURNAL OF ACCOUNTING FINANCE IN ASIA PASIFIC
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v6i3.2073

Abstract

Earnings management is the action of a manager in presenting financial statements that increase (decrease) profits. This study aims to examine the effect of liquidity, profitability, firm size, leverage, and managerial ownership on Earnings management. The population in this study were 194 manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. The sample in this study were 43 companies. Determination of the sample using purposive sampling method. The analysis technique used is multiple linear regression analysis. The results showed that liquidity and firm size had no effect on Earnings management, while profitability, leverage and managerial ownership had a positive effect on Earnings management.
Co-Authors AA Putu Gede Bagus Arie Susandya Anak Agung Putu Gede Bagus Arie Susandya Anak Agung Ratih Arimasita Anggi Widyasyah Putra Anggraini, Dea Pricilia Beloan, Bertha Bima, Lukman Carolus Askikarno Carolus Askikarno Palalangan Cokorda Javandira Dwi Tarisa Ernawatiningsih, Ni Putu Lisa Frischa Faradila Arwinda Mongan Frischa Faradilla Arwinda Mongan Gayatri Gayatri Gde Bagus Brahma Putra Gede Bagus Brahma Putra Husein, Husnah I Dewa Ayu Dian Pratiwi I Dewa Ayu Made Dewi Lestari I Dewa Made Endiana I Gede Cahyadi Putra I Gede Wisnu Eka Wijaya I Gusti Agung Ayu Emas Tri Buana Wati I Kadek Bagiana I Kadek Sastrawan I Kadek Satria Nova I Komang Suryadnya Diputra I Made Agus Juliarta I Made Letra I Made Suparsa I Made Suryana I Made Suryawan I Nyoman Kusuma Adnyana Mahaputra I Putu Wahyu Dwinata JS I Wayan Eka Artajaya I Wayan Sucipta Wibawa I Wayan Wahyu Kharisma I.A. Budhananda Munidewi Ida Ayu Nyoman Yuliastuti Ida Bagus Ngurah Johanes Baptista Halik Kadek Bunga Alfiana Alba Kadek Kartika Wulandewi Komang Ayu Sintha Trisnayuni Komang Devi Novita Sari Komang Tri Eka Satya Lestari, Nurasisa Maria Yessica Halik Mattalitti, St. Fadhillah Oemar Megayani, Ni Kadek Munidewi, I.A. Budhananda Munidewi, Ida Ayu Budhananda Ni Kadek Desi Lestari Ni Kadek Sri Ratihningsih Ni Luh Ade Mutiara Purnamiasih Ni Luh Gde Novitasari Ni Luh Gde Novitasari Ni Luh Gde Novitasari, Ni Luh Gde Ni Luh Putu Widya Ari Putri Ni Luh Tiya Arini Ni Made Desi Dwiyantini Ni Made Sintya Surya Dewi Ni Nyoman Intan Sawitri Saraswati Ni Nyoman Mita Aryani Ni Nyoman Novia Pratiwi Ni Nyoman Putri Puspita Sari Ni Putu Arsita Utami Ni Putu Enny Widhi Padmayanti Ni Putu Ika Candra Kirani Ni Putu Lisa Ernawati Ni Putu Lisa Ernawatiningsih Ni Putu Tiara Maharani Krisna Putri Ni Putu Yesa Idayani Ni Wayan Eka Purnami Asih Ni Wayan Meilanny Ni Wayan Rustiarini Nyoman Yudha Astriayu Widyari Oktaviani, Ni Kadek Padmayanti, Ni Putu Enny Widhi Pertiwisari, Amanah Putra, Gede Bagus Brahma Putri, Ni Putu Tiara Maharani Krisna Putu Kepramareni Putu Wenny Saitri Sari, Desak Made Mya Yudia Si Sayu Adinda Novitasari Siluh Putu Natha Primadewi Siluh Putu Natha Primadewi Siluh Putu Natha Primadewi Sri Rahayauni Damayanti Susandya, AA. Putu Gede Bagus Arie Trisnayuni, Komang Ayu Sintha Veronica Me'e Wangi, Ni Luh Ayu Sekar Wati, I Gusti Agung Ayu Emas Tri Buana