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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

Show Abstract | Download Original | Original Source | Check in Google Scholar

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.
Neurofinance Perspective on Traditional and Behavioral Finance in Accounting Students' Decisions Mongan, Frischa Faradilla Arwinda; Mangngalla, Muliani; Suryandari, Ni Nyoman Ayu; Ratnasari, Desi; Badeng, Alfianti Arung
Studi Akuntansi, Keuangan, dan Manajemen Vol 5 No 3 (2026): January
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v5i3.5641

Abstract

Purpose: This study investigates the impact of traditional finance and behavioral finance on accounting students' financial decisions. A key objective is to emphasize the roles of financial literacy and psychological biases, and to determine whether neurofinance moderates their influence on individual choices. Methodology/approach: Adopting a quantitative design, data were gathered through questionnaires distributed to accounting students at UKI Paulus and UNMAS Denpasar. The research model was analyzed using Structural Equation Modeling (SEM) with the Partial Least Squares (PLS) technique, which enables testing of both direct and moderating relationships among complex variables. Results/findings: Both traditional finance and behavioral finance significantly influence students' financial decisions. Crucially, however, neurofinance does not significantly moderate the link between behavioral finance and financial decisions, suggesting that behavioral factors remain dominant. Future research should aim to integrate all three approaches into a unified framework. Conclusions: This study finds that behavioral finance has a more substantial impact on students' financial decisions than traditional finance. Neurofinance offers insights but does not significantly moderate this relationship, suggesting the need for further integration of all three approaches. Limitations: This research is confined to accounting students from two universities, which may limit the applicability of the results. Contribution: The study provides a unified framework for traditional, behavioral, and neurofinance. It uniquely shows that neurofinance moderates the impact of traditional finance, but not behavioral finance, providing new insights into student financial actions.
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
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 Anis Wulandari, Anis Arie Susandya, Anak Agung Putu Gede Bagus Badeng, Alfianti Arung Barin Barlian Beloan, Bertha Bima, Lukman Carolus Askikarno Carolus Askikarno Palalangan Cokorda Javandira Desi Ratnasari 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 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 Irawan, Irly Artiara Johanes Baptista Halik Kadek Bunga Alfiana Alba Kadek Kartika Wulandewi Komang Ayu Sintha Trisnayuni Komang Devi Novita Sari Komang Tri Eka Satya Lestari, Nurasisa Mangngalla, Muliani 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 Nurul Kompyurini, Nurul Nyoman Yudha Astriayu Widyari Oktaviani, Ni Kadek Oktaviani, Nita Fauziah 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 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 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