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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 JOURNAL OF APPLIED MANAGERIAL ACCOUNTING 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) INVEST : Jurnal Inovasi Bisnis dan Akuntansi International Journal on Social Science, Economics and Art Jurnal Ekonomi Sinnun Maxillofacial Journal Journal of Tourism and Interdiciplinary Studies Balance : Jurnal Akuntansi dan Manajemen 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 Journal of Innovative and Creativity JER IECON: International Economics and Business Conference JURALINUS JURDIASRA 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 Mathematics Mechanical Engineering Medicine & Pharmacology Public Health Social Sciences Other

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KUALITAS AUDIT DAN FAKTOR YANG MEMPENGARUHINYA: PERSPEKTIF AUDITOR DAN PERUSAHAAN Ni Nyoman Ayu Suryandari; Ni Putu Lisa Ernawati; Ni Putu Yesa Idayani
Accounting Profession Journal (APAJI) Vol. 7 No. 2 (2025): Accounting Profession Journal (APAJI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus

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Abstract

Audit quality is defined as the characteristics or description of audit practices and results according to the auditor's professional quality standards, where the auditor finds reports of material errors, mistakes, or omissions n the client's financial statements. This study aims to test and obtain empirical evidence regarding the effect of the Audit Committee, Audit Fees, KAP Rotation, Client Company Size, and Auditor Specialization on audit quality. Audit quality is proxied using a public accounting firm, which is measured by a dummy variable using the Big Four KAP and Non-Big Four KAP auditor groups. The population in this study were banking companies listed on the Indonesia Stock Exchange for the 2021-2023 period. The sample determination used the purposive sampling method and obtained 31 samples with three years of observation so that the number of observations was 93 companies. The data analysis technique used was logistic regression analysis. The results of the study showed that the Audit Committee, Audit Fees, KAP Rotation, and Auditor Specialization did not have a significant effect on audit quality. This shows that the existence of an audit committee and high audit fees do not always guarantee quality, which is more dependent on auditor performance. In addition, KAP rotation does not guarantee effectiveness, considering that the adaptation process of new auditors takes time. However, Client Company Size has a positive and significant effect on audit quality, because large companies tend to have complexities that require more in-depth and high-quality audits. These results provide insight for companies in understanding the factors that affect audit quality.
The Effect of Professionalism, Audit Tenure, Time Budget Pressure, Independence and Objectivity on Audit Quality in Public Accounting Firm in Bali Province Dwi Tarisa; Ni Putu Lisa Ernawatiningsih; Ni Nyoman Ayu Suryandari
IECON: International Economics and Business Conference Vol. 3 No. 1 (2025): International Conference on Economics and Business (IECON-3)
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/wq19cm49

Abstract

Financial reports that have been audited by a public accountant are more trustworthy than financial reports that are not or have not been audited. Users of audit reports expect that financial reports that have been audited by public accountants are free from errors and can be trusted as a basis for decision making. Audit quality is all the possibilities that exist when an auditor audits a client's financial statements to find violations that occur in the client's accounting system and report them in the form of audited financial reports, where in carrying out the auditor will be guided by relevant auditing standards and accounting codes of ethics. The population in this research are all auditors who work at 19 Public Accounting Firms in Bali Province which are still active. The sample used in this research was 101 respondents based on the questionnaire distributed. The analysis technique used in this research is multiple linear regression analysis. The sampling method used in this research was purposive sampling. The research results show that professionalism, time budget pressure and independence have no effect on audit quality. Meanwhile, the audit tenure and objectivity variables have a positive influence on audit quality at Public Accounting Firms in Bali Province.
Does The Characteristics Of The Auditor Effect Audit Quality? Suryandari, Ni Nyoman Ayu; Arie Susandya, Anak Agung Putu Gede Bagus
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.
PENGARUH AUDIT TENURE, MORAL REASONING, INDEPENDENSI, DAN FEE AUDIT TERHADAP KUALITAS AUDIT Ni Putu Lisa Ernawatiningsih; Ni Nyoman Ayu Suryandari
Jurnal Bakti Saraswati (JBS) Vol. 14 No. 2 (2025): Jurnal Bakti Saraswati Vol. 14, No 2, Oktober 2025
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM), Universitas Mahasaraswati Denpasar, Bali, Indonesia

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Abstract

Audit quality is a crucial aspect in maintaining the reliability of financial reports and public trust in the public accounting profession. A quality audit ensures that a company's financial statements are presented fairly and are free from material errors, whether intentional or unintentional. In this context, a Public Accounting Firm (KAP) acts as an independent party, providing assurance to stakeholders regarding the credibility of a company's financial information. This study was conducted with the aim of knowing the Effect of Accountability, Due Professional Care, Audit Tenure, Moral Reasoning, Independence, and fee audit on Audit Quality at Public Accounting Firms in Bali Province. The data used in this study are primary data. This study uses data collection techniques using a questionnaire. The sampling method in this study was purposive sampling. The data analysis used in this research is multiple linear regression. The results of this study indicate that the variables of Audit Tenure and Fee Audit have a positive and significant effect on audit quality, while the variables of Moral Reasoning and Independence have no effect on audit quality in Bali Province.
Perilaku Wajib Pajak terhadap Tax Evasion dalam Kerangka Theory of Planned Behavior Suryandari, Ni Nyoman Ayu; Frischa Faradilla Arwinda Mongan
Jurnal Economic Resource Vol. 8 No. 2 (2025): September - February
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v8i2.1580

Abstract

Fenomena penghindaran pajak (tax evasion) tetap menjadi tantangan serius dalam optimalisasi penerimaan negara. Penelitian ini bertujuan untuk menguji pengaruh keadilan, sistem penilaian mandiri (self-assessment system), teknologi dan informasi perpajakan, religiusitas, serta ketidakpercayaan terhadap fiskus terhadap perilaku tax evasion wajib pajak. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei terhadap 100 wajib pajak orang pribadi yang terdaftar di KPP Pratama Denpasar Timur. Teknik pengambilan sampel dilakukan melalui accidental sampling dan dianalisis menggunakan regresi linear berganda. Hasil penelitian menunjukkan bahwa keadilan dan sistem self-assessment berpengaruh negatif terhadap tax evasion, sementara ketidakpercayaan terhadap fiskus berpengaruh positif. Di sisi lain, teknologi perpajakan dan religiusitas tidak memberikan pengaruh signifikan. Temuan ini menguatkan kerangka Theory of Planned Behavior, di mana sikap, norma sosial, dan kontrol persepsian memengaruhi niat wajib pajak dalam mengambil keputusan terkait kepatuhan. Penelitian ini diharapkan dapat memberikan kontribusi teoritis serta implikasi kebijakan dalam upaya menekan praktik penghindaran pajak melalui pendekatan perilaku.
Faktor Internal Yang Mempengaruhi Nilai Perusahaan: Studi Empiris Pada Sektor Perbankan Di Indonesia Ni Nyoman Ayu Suryandari; Frischa Faradilla Arwinda Mongan
Journal of Innovative and Creativity Vol. 5 No. 2 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i2.3038

Abstract

This study investigates the effect of ownership structure, capital structure, dividend policy, and profitability on firm value in banking companies listed on the IDX from 2021–2023. Using purposive sampling, 11 firms with 33 observations were analyzed through multiple linear regression. The results show that managerial ownership and profitability positively affect firm value, while capital structure has a negative effect. Meanwhile, institutional ownership and dividend policy do not significantly influence firm value.
Financial Strategies and Behavioral Insights: Navigating Modern Finance in a Digital Era Wulandari, Anis; Barlian, Barin; Yuniar, Evilia Sri; Kusumawati, Fariyana; Soejono, Fransiska; Irawan, Irly Artiara; Sintha Trisnayuni, Komang Ayu; Oktaviani, Ni Kadek; Sekar Wangi, Ni Luh Ayu; Ayu Suryandari, Ni Nyoman; Oktaviani, Nita Fauziah; Kompyurini, Nurul; Sulastri, Sulastri; Sambharakreshna, Yudhanta
Journal of International Conference Proceedings Vol 9, No 1 (2026): SPECIAL ISSUE BOOK CHAPTER 2026
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v9i1.4529

Abstract

The insights shared in this book reflect the evolving challenges and dynamic innovations in the world of finance and business. This book offers a blend of theoretical frameworks and practical implementations that will benefit researchers, students, and professionals alike. I commend the authors and editors for their dedication in compiling such a comprehensive and timely work
PERAN GOOD CORPORATE GOVERNANCE PADA HUBUNGAN REGULASI PERBANKAN DAN MANAJEMEN RISIKO: STUDI PADA BANK PERKREDITAN RAKYAT Sri Rahayauni Damayanti; I Nyoman Kusuma Adnyana Mahaputra; Ni Nyoman Ayu Suryandari
KRISNA: Kumpulan Riset Akuntansi Vol. 9 No. 1 (2017): Krisna: Kumpulan Riset Akuntansi (Available Online Since)
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.9.1.2017.90-100

Abstract

Abstract Small banking risk was greatly influenced by obedience and the work of BPR about banking regulations made by the Government, as well as good management of Banking management. In particular the Bank Of the people in the municipality, there is still a lot of Denpasar BPR experiencing rates of ill health. In the municipality of Denpasar Bali Province in particular and in General that BPR-wheel drive is considered an economy in which SMALL MEDIUM ENTERPRISES sector has the type and character of the customer under a public Bank. By having characters less good clients under Bank's common rates BPR then greater risk compared to the General bank has a character that is better. Thus the achievement of low-risk management by BPR depends of good corporate governance and the regulation of the Government Of the people's Bank in the running. This study used a survey method on the Commissioner of banking sector (BPR) in the province of Bali. In this case the respondents will be asked to fill in a detailed questionnaire about banking regulations, Good Corporate Governance in order to be able to minimize the risk of the Bank Of the people of Bali. Data analysis using the Partial Least Square (PLS). The results showed that the positive effect of banking regulations against risk management while the Good Corporate Governance is not a moderation between the variables influence the regulation of banking towards risk management. For the short term, the results of this research are expected to be contributing to the academics associated with the various factors that lead to the achievement of minimization of risk management. By understanding the factors that influence the minimization of risk management, are expected to reduce the BPR rate to poor health. For the long term, the results of this study are expected to provide input efforts that can be made by the Government in this regard OJK (Financial Services Authority) in addressing the poor health levels of BPR in Bali, improve regulation and GCG with the aim to be able to reduce the risk of BPR BPR and it undermines the customer to perform manipulation of banking so that banking risks becoming lower. Keywords: good corporate governance, government regulation, risk management Abstrak Risiko perbankan yang kecil sangat dipengaruhi oleh berjalannya dan patuhnya BPR tentang regulasi perbankan yang dibuat oleh pemerintah, serta baiknya pengelolaan manajemen Perbankan tersebut. Khususnya Bank Perkreditan Rakyat di Kotamadya Denpasar yang masih banyak terdapat BPR yang mengalami tingkat kesehatan yang buruk. Di Kotamadya Denpasar khususnya dan di Provinsi Bali pada umumnya bahwa BPR dianggap merupakan penggerak roda perekonomian di sektor UMKM yang mana memiliki jenis dan karakter nasabah di bawah Bank Umum. Dengan adanya karakter nasabah yang kurang baik di bawah Bank Umum maka BPR memiliki tingkat Risiko yang lebih besar jika dibandingkan dengan nasabah bank Umum yang memilki karakter yng lebih baik. Dengan demikian tercapainya manajemen risiko yang rendah oleh BPR sangat tergantung dari good corporate governance dan regulasi pemerintah dalam menjalankan Bank Perkreditan Rakyat. Penelitian ini menggunakan metode survei pada komisaris pada sektor Bank Perkreditan Rakyat (BPR) di Provinsi Bali. Dalam hal ini responden akan diminta untuk mengisi kuisioner mengenai regulasi perbankan, Good Corporate Governance dalam usahanya untuk dapat meminimalisasi Risiko Bank Perkreditan Rakyat di Provinsi Bali. Analisis data menggunakan Partial Least Square (PLS). Hasil penelitian menunjukkan bahwa regulasi perbankan berpengaruh positif terhadap manajemen risiko sedangkan Good Corporate Governance bukan merupakan variabel moderasi antara pengaruh regulasi perbankan terhadap manajemen risiko. Untuk jangka pendek, hasil penelitian ini diharapkan bisa memberikan kontribusi bagi akademisi terkait dengan berbagai faktor yang menyebabkan tercapainya minimalisasi manajemen risiko. Dengan memahami faktor-faktor yang mempengaruhi minimalisasi manajemen risiko, diharapkan dapat mengurangi BPR yang memiliki tingkat kesehatan yang buruk.Untuk jangka panjang, hasil penelitian ini diharapkan dapat memberikan masukan upaya-upaya yang dapat dilakukan oleh Pemerintah dalam hal ini OJK (Otoritas Jasa Keuangan) dalam mengatasi buruknya tingkat kesehatan BPR di Bali, memperbaiki regulasi dan GCG dengan tujuan untuk dapat mengurangi risiko BPR dan mempersulit nasabah BPR untuk melakukan manipulasi perbankan sehingga risiko perbankan menjadi lebih rendah. Kata kunci: Good corporate governance, regulasi pemerintah, manajemen risiko
PERAN KARAKTER AUDITOR TERHADAP KUALITAS AUDIT Ni Nyoman Ayu Suryandari; I Dewa Made Endiana
KRISNA: Kumpulan Riset Akuntansi Vol. 13 No. 1 (2021): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.13.1.2021.113-121

Abstract

Pemakai laporan keuangan mengandalkan jasa Kantor Akuntan Publik dalam menilai keandalan laporan keuangan suatu perusahaan karena tidak mungkin pemakai melakukan pemeriksaan terhadap laporan keuangan di setiap perusahaan. Kantor Akuntan Publik adalah suatu usaha jasa yang diyakini mempunyai kemampuan dalam menjembatani kepentingan perusahaan dengan stakeholder. Kepercayaan tersebut menuntut auditor untuk dapat melakukan audit yang bebas dan tidak memihak agar menghasilkan kualitas audit yang baik. Akibat adanya research gap dari peneliti terdahulu maka penelitian ini menggunakan variabel moderasi berupa etika auditor. Penelitian ini bertujuan untuk membuktikan pengaruh kompetensi dan independensi seorang auditor terhadap kualitas auditnya dengan etika auditor sebagai variabel moderasi. Populasi dalam penelitian ini adalah seluruh auditor yang bekerja pada Kantor Akuntan Publik di Bali yaitu 13 Kantor Akuntan Publik dengan sampel 93 responden dengan kriteria responden adalah berpengalaman kerja minimal satu tahun. Kuesioner yang digunakan dalam analisis data berjumlah 41 kuesioner. Teknik analisis yang digunakan dalam penelitian ini adalah Moderated Regression Analysis. Hasil penelitian ini membuktikan bahwa: (1) kompetensi seorang auditor mampu berperan meningkatkan kualitas audit. (2) independensi seorang auditor tidak berperan dalam meningkatkan kualitas audit. (3) etika auditor tidak dapat memoderasi hubungan kompetensi auditor dan kualitas audit. (4) etika auditor juga tidak dapat memoderasi hubungan antara independensi auditor dan kualitas audit.
The Effect of Company Characteristics on Earnings Management Ni Nyoman Ayu Suryandari; AA. Putu Gede Bagus Arie Susandya; Desak Made Mya Yudia Sari
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 6, No 3 (2023): October 2023
Publisher : AIBPM Publisher

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

Abstract

Earnings management constitutes the strategic orchestration by a managerial entity in the presentation of financial statements, aimed at inflating or deflating reported profits. The objective of this study is to scrutinize the impact of specific financial factors, namely liquidity, profitability, firm size, leverage, and managerial ownership, on the dynamics of earnings management. The research encompasses a population of 194 manufacturing companies listed on the Indonesia Stock Exchange during the period spanning from 2018 to 2020. From this population, a sample comprising 43 companies was diligently selected, employing the purposive sampling methodology. Subsequently, the data analysis technique applied to the sample set is multiple linear regression analysis. The findings of this empirical investigation shed light on the intricate relationship between the aforementioned financial factors and earnings management. Specifically, it is determined that liquidity and firm size do not exert a statistically significant influence on earnings management practices. In contrast, profitability, leverage, and managerial ownership are identified as factors that positively contribute to earnings management activities within this specific industrial and temporal context.
Co-Authors AA Putu Gede Bagus Arie Susandya AA. Putu Gede Bagus Arie Susandya Anak Agung Putu Gede Bagus Arie Susandya Anak Agung Ratih Arimasita Anggi Widyasyah Putra Anggraini, Dea Pricilia Anis Wulandari, Anis Arie Susandya, Anak Agung Putu Gede Bagus Barin Barlian Beloan, Bertha Bima, Lukman Carolus Askikarno Palalangan Cokorda Javandira Desak Made Mya Yudia Sari Dwi Tarisa Ernawatiningsih, Ni Putu Lisa Fariyana Kusumawati, Fariyana Fransiska Soejono 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 Cipto Wiana 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 Ida I Dewa Agung Anggra Arta Putra Irawan, Irly Artiara Johanes Baptista Halik Kadek Bunga Alfiana Alba Kadek Kartika Wulandewi Kadek Yulia Mertianingsih 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 Gede Novitasari 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 Lisa Ernawatiningsih Ni Putu Lisa Ernawatiningsih Ni Putu Tiara Maharani Krisna Putri Ni Putu Tiara Maharani Krisna Putri Ni Putu Yesa Idayani Ni Wayan Eka Purnami Asih Ni Wayan Meilanny Ni Wayan Rustiarini Nurul Kompyurini, Nurul Nyoman Yudha Astriayu Widyari Oktaviani, Ni Kadek Oktaviani, Nita Fauziah Padmayanti, Ni Putu Enny Widhi Pertiwisari, Amanah Putra, Gede Bagus Brahma Putu Kepramareni Putu Wenny Saitri Sari, Desak Made Mya Yudia Sekar Wangi, Ni Luh Ayu Si Sayu Adinda Novitasari Siluh Putu Natha Primadewi Siluh Putu Natha Primadewi Siluh Putu Natha Primadewi Sintha Trisnayuni, Komang Ayu Sisilia Kartini Sri Rahayauni Damayanti Sulastri Sulastri 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 Yudhanta Sambharakreshna Yuniar, Evilia Sri