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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Keuangan dan Perbankan JUIMA : Jurnal Ilmu Manajemen Juara: Jurnal Riset Akuntansi Jurnal Bakti Saraswati AKUNTANSI DEWANTARA AKRUAL: Jurnal Akuntansi AFEBI Accounting Review Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Equity Management and Sustainable Development Journal Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) International Journal of Applied Business and International Management Journal of International Conference Proceedings Jurnal Inovasi Akuntansi SENEMA Equity
Ni Putu Shinta Dewi
Universitas Mahasaraswati Denpasar
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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PENGARUH SKEPTISISME PROFESIONAL AUDITOR, ETIKA PROFESI, KEAHLIAN AUDIT DAN KOMITMEN PROFESIONAL AUDITOR TERHADAP KETEPATAN PEMBERIAN OPINI OLEH AUDITOR PADA KANTOR AKUNTAN PUBLIK DI BALI Ni Nengah Indah Wirasari; Ni Made Sunarsih; Ni Putu Shinta Dewi
Juara: Jurnal Riset Akuntansi Vol. 9 No. 1 (2019): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v9i1.308

Abstract

The company’s need to audit company activities shows the importance of quality auditing(Accountants) services to assist in conducting audits. An accountant in carrying out an auditis required to pay attention to the audit quality, because with good audit quality it is expectedto produce financial reports that can be trusted by users of financial information. The purposeof this study was to analyze the effect of auditor professional skepticism, professional ethics,audit expertise and the auditor’s professional commitment to the accuracy of giving opinion to aPublic Accountant office in Bali.This research was conducted at all Public Accountant offices in Bali with ten officesin 2019 with the number of auditors as many as 80 people from 93 populations as samplesthrough the saturated sample method. Data collection was done by distributing questionnairesand using multiple linear regression analysis techniques.Based on the results of the analysis, the auditor’s professional skepticism, professionalethics, audit expertise and the auditor’s professional commitment contribute 32.8 percentto the accuracy of giving opinions, while the remaining 67.2 percent is influenced by othervariables not included in the research model. Through t test analysis it is known that auditorprofessional skepticism has a negative effect on the accuracy of giving opinions, professionalethics and professional commitment has a positive effect on the accuracy of giving opinionswhile audit expertise does not affect the accuracy of giving audit opinions to the Public AccountingFirm in Bali.
Faktor Yang Berpengaruh Terhadap Niat Karyawan Melakukan Tindakan Whistleblowing Pada BCA KCP Ubud I Gusti Agung Bayudha Arwata; Ni Wayan Rustiarini; Ni Putu Shinta Dewi
Juara: Jurnal Riset Akuntansi Vol. 11 No. 1 (2021): Juara: Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v11i1.2827

Abstract

This examine objectives to decide the analysis of the factors that have an effect on the employee's intention to take whistleblowing at the BCA KCP Ubud financial institution. The pattern in this examine amounted to forty three human beings the use of general sampling approach or census. The evaluation method used is a couple of linear regression, evaluation the usage of SPSS. The effects confirmed that organizational dedication has a high quality effect at the goal to do whistleblowing, anonymous reporting channels have a fantastic impact on the intention to do whistleblowing, the extent of seriousness of the violation has a effective impact at the purpose to do whistleblowing. Private price does not affect the goal to take whistleblowing. Giving rewards has no impact on the aim to do whistleblowing.
Do Individual Characteristics and Bystander Effect Increase The Accounting Fraud? Ni Luh Putu Noviyanti; Ni Wayan Rustiarini; Ni Putu Shinta Dewi
Juara: Jurnal Riset Akuntansi Vol. 11 No. 2 (2021): Juara: Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v11i2.2926

Abstract

Penelitian ini bertujuan untuk mengkaji pengaruh karakteristik individu dan fenomena bystander effect terhadap kemungkinan terjadinya kecurangan. Karakteristik individu ditinjau dari moralitas dan sifat kepribadian Machiavellian. Penelitian ini merupakan penelitian survei. Kuesioner diberikan kepada 256 pengelola Lembaga Perkreditan Desa (LPD) di Kabupaten Bangli. Data dianalisis menggunakan regresi linear berganda. Hasil pengujian empiris mengungkapkan bahwa hanya variabel moralitas dan bystander effect yang meningkatkan kecenderungan kecurangan akuntansi. Variabel sifat Machiavellian tidak berpengaruh terhadap kecenderungan kecurangan akuntansi. Secara praktis, hasil penelitian ini mengonfirmasi peran karakteristik individu dan bystander effect terhadap kecenderungan terjadinya kecurangan akuntansi, khususnya pada organisasi keuangan LPD. Temuan ini sekaligus memberi bukti empiris kepada pimpinan LPD untuk mempertimbangkan karakteristik individu dalam memposisikan individu pada jabatan terkait pengelolaan keuangan LPD.
PEMBERDAYAAN PEDAGANG PASAR SENI GUWANG YANG BERWAWASAN TEKNOLOGI INFORMASI DAN RAMAH LINGKUNGAN I Wayan Gde Wiryawan; I Gede Cahyadi Putra; Ni Putu Shinta Dewi
Jurnal Bakti Saraswati (JBS): Media Publikasi Penelitian dan Penerapan Ipteks Vol. 8 No. 1 (2019): Jurnal Bakti Saraswati (JBS): Media Publikasi Penelitian dan Penerapan IPTEKS
Publisher : Lembaga Penelitian dan Pemberdayaan (Institute for Research and Community Empowerment) Universitas Mahasaraswati Denpasar Bali

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

Abstract

Salah satu pasar seni yang terdapat di kabupaten Gianyar adalah pasar seni Guwang. Pasar seni Guwang berlokasi di Desa Guwang, Kecamatan Sukawati Kabupaten Gianyar. Berdasarkan data perkembangan Pasar Seni tersebut, sangatlah mungkin apabila perguruan tinggi khususnya Universitas Mahasaraswati Denpasar selaku institusi pendidikan ikut berperan serta dalam pengembangan dan mempertahankan eksistensi Pasar Seni Guwang melalui Program Kuliah Kerja Nyata Pembelajaran dan Pemberdayaan Masyarakat (KKN-PPM). Perberdayaan dan pendampingan dari pengelolaan manajemen keuangan pengelola pasar, manajemen pemasaran, manajemen informasi dan manajemen lingkungan pasar serta layout kios tempat pedagang berjualan. Pasar seni Guwang berlokasi di Desa Guwang, Kecamatan Sukawati Kabupaten Gianyar. Lokasi pasar sangat strategis, karena satu jalur kearah objek wisata lainnya seperti ubud dan kintamani. Pasar seni Guwang memiliki fasilitas parkir yang luas, sehingga bisa menampung puluhan bus pariwisata. Bentuk bangunan dibuat seperti letter U, dibagi menjadi tiga blok yaitu blok A pada sisi kiri, blok B di sisi kanan dan C diujung sebagai penghubung antara blok A dengan B. Kontribusi mendasar program ini adalah pengelolaan manajemen keuangan dan pelaporan yang sesuai dengan standar, peningkatan pemasaran melalui website, peningkatan kualitas SDM, peningkatan kualitas kebersihan lingkungan Pasar Seni Guwang. Kegiatan yang telah dicapai adalah pembersihan lingkungan di areal Pasar Seni Guwang, peremajaan dan penataan kebun di halaman Pasar Seni Guwang, pembuatan garis-garis (marka) parkir sepeda motor di halaman parkir depan Pasar Seni Guwang, pengecatan ruang informasi, workshop manajemen pemasaran dan keuangan bagi para pedagang dan pengelola Pasar Seni Guwang, pelatihan ketrampilan berbahasa asing yaitu bahasa inggris dan mandarin serta melaksanakan pelatihan komputer yaitu program word dan excel bagi pengelola Pasar Seni Guwang.
Determinants of Accounting Firm Switching to Upgrade, Samegrade, and Downgrade Putu Risma Yunika; Ni Wayan Rustiarini; Ni Putu Shinta Dewi
AKRUAL: JURNAL AKUNTANSI Vol 13 No 2 (2022): AKRUAL: Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v13n2.p173-186

Abstract

 This study analyzes the non-financial and financial factors that affect accounting firms switching, namely upgrade, samegrade, or downgrade. Non-financial factors are proxied by managerial ownership and management turnover, while financial factors are proxied by profitability and financial distress. The population was manufacturing companies on the Indonesia Stock Exchange in 2017-2019. The research sample was selected using the purposive sampling method. The sample in this study amounted to 31 manufacturing companies, so the total sample was 93 company units. The analytical tool used to test the hypothesis is multinomial logistic regression analysis. The results of this study indicate that managerial ownership does not affect the three types of turnover. Meanwhile, the management turnover variable positively affects the upgrade, samegrade, and downgrade. In terms of financial factors, profitability does not affect upgrade and downgrade accounting firms of switching. Nevertheless, profitability has a positive effect on the samegrade type of switching. Hypotheses testing of financial distress revealed that this variable could not influence the three accounting firm switching
Effect of Professional Ethics, Audit Quality, and Workload on Materiality Levels Consideration Ni Wayan Rustiarini; I Kadek Listawan; Ni Putu Shinta Dewi
Management and Sustainable Development Journal Vol 3 No 1 (2021): Management and Sustainable Development Journal
Publisher : Department of Management - Institut Shanti Bhuana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46229/msdj.v3i1.202

Abstract

The level of materiality is a professional judgment that affects the auditor's perception of the needs of those who have sufficient knowledge and who place confidence in the financial statements. Materiality relates to decision making that will give rise to confidence in users of financial statements that the financial statements are free from material misstatement and are by accounting principles. This study aims to examine and obtain evidence of the influence of professional ethics, audit quality, and workload on the consideration of Bali public accounting firms' materiality levels. The study population was auditors at Bali's public accounting firm, registered in the Ikatan Akuntan Public Indonesia Directory, which was still active until 2020. The sample in this study was 80 respondents who were determined based on the purposive sampling method. The analytical tool used to test the hypothesis is multiple linear regression. The results showed that professional ethics and audit quality had a positive effect on the materiality level. Meanwhile, the workload does not affect the materiality level consideration.
Corporate Governance, Political Connections, and Earnings Management Ni Nyoman Iin Purnama Sari; Ni Wayan Rustiarini; Ni Putu Shinta Dewi
AFEBI Accounting Review Vol 6, No 2 (2021)
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/aar.v6i2.469

Abstract

This study aims to examine the effect of corporate governance and political connection on earnings management. The corporate governance variable was reviewed using four proxies: bonus compensation, institutional ownership, independent commissioners, and financial expertise of audit committees. The study was conducted on 183 manufacturing companies on the Indonesian Stock Exchange for three research periods, namely 2017-2019. This study uses multiple linear regression to test the research hypotheses. The results prove that bonus compensation improves earnings management, while institutional ownership is proven to reduce earnings management. However, the other three variables, namely independent board of commissioners, financial expertise of audit committee, and political connections, do not affect earnings management practices.
Analisis Determinan Kualitas Laporan Keuangan Lembaga Perkreditan Desa (LPD) di Kota Denpasar Ni Putu Shinta Dewi; Ni Putu Lisa Ernawatiningsih
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 2 No 1 (2019): Volume 2 Nomor 1, Januari 2019
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (293.499 KB) | DOI: 10.36778/jesya.v2i1.31

Abstract

The aim of the study was to obtain empirical evidence on the influence of the level of understanding of accounting, the function of the internal supervisory body, the quality of accounting information systems, the quality of human resources on the quality of village credit institutions (LPD) financial statements in Denpasar City. The data analysis technique used is multiple linear regression analysis. The results of the analysis show the level of understanding of accounting, the functions of the internal supervisory body, and the quality of human resources have a positive effect on the quality of LPD financial statements in Denpasar City. While the quality of accounting information systems does not affect the quality of LPD financial statements in Denpasar City.
Analysis Of Factors Effecting The Firm Value Factors That Effect The Firm Value Ni Made Sunarsih; Ni Putu Shinta Dewi; Monica Ni Nyoman Aprilia Kireina
International Journal of Applied Business and International Management Vol 4, No 3 (2019): December 2019
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (296.403 KB) | DOI: 10.32535/ijabim.v4i3.687

Abstract

Company value was a picture of a company in certain condition that they want to achieve as a form of trust from people to the company. The long term goals that they have when they start a company was to increase the value of the company, and to increase the prosperity of their owner and stakeholder. The higher the price of a stock company, shows that the higher profit that the stakeholder gets, and shows the value of a company is rising. In this research value of company can proxied by Price to Book Value (PBV) This study aims to determine the Effect of Corporate Social Responsibility and Intellectual Capital on the Value of Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX) during the period 2015-2017. The total sample of this study is 204 manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017. Determination of samples using purposive sampling method. The analysis technique used is multiple linear analysis. The results of this study indicate that the variables of Corporate Social Responsibility and Intellectual Capital have a positive effect on firm value (PBV).
THE EFFECT OF INTELLECTUAL CAPITAL AND CORPORATE SOCIAL RESPONSIBILITY ON FIRM VALUE Ni Made Sunarsih; Ni Putu Shinta Dewi
Journal of International Conference Proceedings (JICP) Vol 2, No 1 (2019): Proceedings of the 3rd International Conference of Project Management (ICPM) Bal
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v2i1.465

Abstract

Company value is a certain condition that has been achieved by the company, which describes the investor's perception of management's performance in managing the company. The long-term goal of the formation of a company is to maximize the value of the company, by increasing the prosperity of the owners or shareholders (stakeholders). The higher the stock price of a company, the higher the profit of the stakeholders, which is reflected in the higher value of the company. In this study the value of the company is proxied by Price to Book Value (PBV). This study aims to determine the Effect of Intellectual Capital and Corporate Social Responsibility on the Value of Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX) during the period 2015-2017. The total sample of this study is 204 manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017. Determination of samples using purposive sampling method. The analysis technique used is multiple linear analysis.The results of this study indicate that the variables of Intellectual Capital and Corporate Social Responsibility have a positive effect on firm value (PBV).
Co-Authors Anik Yuesti Arwata, I Gusti Agung Bayudha Cahyani, Ni Putu Putri Dwipayana, Ghani Ernawatiningsih, Ni Putu Lisa Febriyanti, Ni Luh Putu Tara Verjinia I Gede Cahyadi Putra I Gusti Agung Bayudha Arwata I Kadek Bagiana I Kadek Listawan I Made Sudiartana, I Made I Putu Edy Arizona I Wayan Gde Wiryawan Ida Bagus Idyardha Yudistira Kadek Ari Sintya Dewi Luh Pande Eka Setiawati Monica Ni Nyoman Aprilia Kireina Ni Kadek Lita Dwiyanti Ni Kadek Naomi Dian Permatasari Ni Ketut Yulia Kumala Dewi Ni Luh Putu Noviyanti Ni Made Sunarsih Ni Nengah Indah Wirasari Ni Nyoman Iin Purnama Sari Ni Putu Lisa Ernawatiningsih Ni Putu Lisa Ernawatiningsih Ni Wayan Rustiarini Putri, Ni Ketut Wahyu Putu Risma Yunika Setiawati, Luh Pande Eka Wirasari, Ni Nengah Indah