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Peran Sustainability Reporting pada Kinerja Keuangan dan Nilai Perusahaan Endiana, I Dewa Made; Sunarsih, Ni Made
Jurnal Ilmiah Tata Sejuta STIA Mataram Vol 11 No 2 (2025): Jurnal Ilmiah Tata Sejuta STIA Mataram
Publisher : Pusat Penelitian dan Pengabdian pada Masyarakat Sekolah Tinggi Ilmu Administrasi (STIA) Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32666/tatasejuta.v11i2.696

Abstract

Sustainability reporting is the practice of measuring, disclosing and accountability efforts for organizational performance in achieving sustainable development goals to stakeholders both internal and external. This research aims to analyze the influence of Sustainability Reports on Financial Performance as proxied by Current Ratio (CR), Return on Assets (ROA), Earning per Share (EPS) and Company Value as measured by Tobin's Q in non-financial companies listed on the Indonesia Stock Exchange in 2021-2023.The population in this research is 376 non-financial companies listed on the Indonesia Stock Exchange in 2021-2023. The sample for this research was 35 companies determined based on the purposive sampling method. The analysis technique used in this research is Simple Linear Regression.The results of this research show that the Sustainability Report on Financial Performance which is proxied by the Current Ratio (CR), Return on Assets (ROA), Earning per Share (EPS) and firm value has a positive effect.
Why Do Village Officials Commit Fraud? Exploring the Underlying Factors Merawati, Luh Komang; Sunarsih, Ni Made; Suardyana, Luh Kalpika Jyunda Aryputri
Jurnal Inovasi Akuntansi (JIA) Vol. 3 No. 2 (2025)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v3i2.12684

Abstract

Fraudulent behavior refers to deliberate deception or misconduct carried out by individuals or groups, aiming to gain unfair advantages at the expense of others. Such actions are typically committed with full awareness of their potential to harm other individuals or entities. This study aims to examine the influence of pressure, opportunity, rationalization, gender, and information asymmetry on the tendency to commit fraud within village governments in Denpasar City. The population in this study consists of all village officials serving as Heads of Section and Heads of Affairs who are directly involved in the administration and financial management of villages, using purposive sample, a total of 46 respondents were obtained within 27 villages. Data analysis was conducted using the Partial Least Squares (PLS) method. The results show that opportunity has a significant positive influence on the tendency to engage in fraudulent behavior among village officials. In other words, the greater the opportunity, the higher the likelihood of committing fraud. In contrast, pressure, rationalization, gender, and information asymmetry do not have a significant impact on fraudulent tendencies in the village governments of Denpasar city.
Determinan Kualitas Audit: Analisis Multidimensi pada Kantor Akuntan Publik di Bali Sunarsih, Ni Made; Dewi, Ni Putu Shinta; Dwipayana, Ghani
Jurnal Inovasi Akuntansi (JIA) Vol. 3 No. 2 (2025)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v3i2.12916

Abstract

This study aims to examine the influence of auditor ethics, auditor competence, auditor experience, audit fees, and auditor motivation on audit quality. The population of this study consists of 123 auditors working at Public Accounting Firms in Bali Province registered in the 2024 IAPI Directory, with a sample size of 73 respondents obtained using the census method. The data collection technique employs questionnaires. The analytical technique used in this study is multiple linear regression. The research findings indicate that auditor ethics and auditor motivation have a positive effect on audit quality. Audit fees have a negative effect on audit quality. Meanwhile, auditor competence and auditor experience have no significant effect on audit quality. Future research is expected to develop this study by incorporating other variables that theoretically influence audit quality
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, SOLVABILITAS, KUALITAS AUDIT, OPINI AUDIT, KOMITE AUDIT TERHADAP AUDIT REPORT LAG Ni Made Sunarsih; Ida Ayu Budhananda Munidewi; Ni Kadek Mirah Masdiari
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.13.1.2021.1-13

Abstract

Audit report lag is the time span required to complete the audit conducted by the auditor as measured by the time difference between the date of the financial statements and the date of the audit opinion in the financial statements. The length of time it takes for the auditor to audit the company's financial statements can have an impact on decision making by various parties. Therefore, financial reports must be presented accurately and in a timely manner so that they are more useful for those who need information. The purpose of this study was to determine the effect of company size, solvency, profitability, audit quality, audit opinion and audit committee on audit report lag. This research was conducted at mining companies listed on the Indonesia Stock Exchange 2016-2018. The type of data used is quantitative data in the form of audited financial reports along with notes on financial reports and qualitative data in the form of mining company data. The sample used was 41 companies with a total of 123 observations, with a purposive sampling method. The analysis technique used is multiple linear regression analysis. The result showed that company size has a positive effect on audit report lag. Solvency and audit quality have a negative effect on the audit report lag. Profitability, audit opinion, and audit committee have no effect on the audit report lag. Further research can develop this research by using other variables which theoretically have an effect on the audit report lag, such as changes in auditors and the board of commissioners.
Audit Committee and Audit Delay Rai Ayu Santika Puspa Dewi; Ni Made Sunarsih; Ni Wayan Rustiarini
KRISNA: Kumpulan Riset Akuntansi Vol. 16 No. 1 (2024): 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.16.1.2024.139-149

Abstract

Every public company is obligated to submit audited financial reports on time. However, several companies could not publish the report within the specified period (audit delay). This study investigates the role of audit committee characteristics on audit delay. Audit committee characteristics are reviewed from 5 variables, namely member size, educational background, gender, meeting number, and tenure on audit delay. The study was conducted at manufacturing companies listed on the Indonesian Stock Exchange for three years, namely 2019-2021. The analysis technique uses multiple linear regression. The results of statistical tests found that the number of audit committees and female audit committees was proven to reduce audit delays. However, educational background in accounting and business, number of meetings, and tenure do not affect audit delay.
Time Budget Pressure Effect, Auditor Ethics, Audit Fee and Auditor's Working Experiences on Audit Quality Ida Ayu Budhananda Munidewi; Ni Made Sunarsih
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.v6i3.1884

Abstract

Audit quality is the probability of an auditor finding and reporting an error or fraud in a client's accounting system. It is critical to ensure that the accounting profession fulfills its responsibilities to the public in producing reliable and quality audit reports. This study aims to test and obtain empirical evidence, audit ethics, audit fees, and work experience of auditors on audit quality at public accounting firms in Bali. The population in this study were 117 auditors at the Public Accounting Firm in Bali listed in the IAPI Directory in 2020, with a total sample of 67 respondents from 16 Public Accounting Firms obtained by the non- probability sampling method with purposive sampling technique. The data analysis technique used is multiple linear regression analysis. The results showed that time budget pressure and auditor ethics affects audit quality, while audit fees and auditor work experience do not affect audit quality. Further research can be developed by adding other variables that can affect audit quality.
IMPLEMENTASI LEMBAR MONITORING DAN EVALUASI UNTUK MENINGKATKAN KEDISIPLINAN BELAJAR ANAK DI BIMBA AIUEO WIBISANA DENPASAR Ni Made Sunarsih; Sabna
PROSIDING SEMINAR NASIONAL PENGABDIAN MASYARAKAT (SENEMA) Vol 5 No 1 (2026): PROSIDING SEMINAR NASIONAL PENGABDIAN MASYARAKAT (SENEMA)
Publisher : Universitas Mahasaraswati Denpasar

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

Abstract

Program pengabdian masyarakat ini bertujuan untuk meningkatkan kedisiplinan belajar anak melalui implementasi lembar monitoring harian dan evaluasi pekerjaan rumah (PR) di Bimba AIUEO Wibisana Denpasar. Permasalahan utama yang dihadapi adalah rendahnya kedisiplinan peserta didik dalam mengerjakan PR, kurangnya keterlibatan orang tua dalam memantau kegiatan belajar, serta belum adanya sistem monitoring yang terstruktur. Metode pelaksanaan meliputi observasi, sosialisasi, pendampingan, dan evaluasi. Program utama berupa penerapan lembar monitoring harian sebagai media kontrol dan komunikasi antara orang tua dan pengajar, sedangkan program tambahan berupa evaluasi PR yang dilakukan di awal pembelajaran. Hasil pelaksanaan menunjukkan adanya peningkatan awal dalam kedisiplinan belajar peserta didik, ditandai dengan mulai terbiasanya peserta didik mencatat aktivitas belajar serta meningkatnya motivasi dalam mengerjakan PR. Namun, masih ditemukan kendala berupa kurangnya konsistensi peserta didik dalam mengisi lembar monitoring dan keterlibatan sebagian orang tua yang belum optimal. Secara keseluruhan, program ini memberikan dampak positif dan berpotensi untuk dikembangkan lebih lanjut guna menciptakan sistem pembelajaran yang lebih terstruktur, terpantau, dan berkelanjutan.