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All Journal Jurnal Reviu Akuntansi dan Keuangan Ekuitas: Jurnal Pendidikan Ekonomi Jurnal Riset Akuntansi Dan Bisnis Airlangga Jurnal Ekonika : Jurnal Ekonomi Universitas Kadiri Jurnal EMT KITA International Journal of Community Service Learning JIA (Jurnal Ilmiah Akuntansi) BERNAS: Jurnal Pengabdian Kepada Masyarakat International Journal of Environmental, Sustainability, and Social Science Journal of Tourism Economics and Policy MOVE: Journal of Community Service and Engagement JRABA Journal of Governance, Taxation, and Auditing Jurnal Abdi Dharma Masyarakat Jurnal Riset Akuntansi Warmadewa Ekuitas Jurnal Pnedidikan Ekonomi E-JURNAL AKUNTANSI
Anggiriawan, Putu Budi
Universitas Warmadewa
Religion Agriculture, Biological Sciences & Forestry Humanities Dentistry Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Neuroscience Nursing Public Health Social Sciences Veterinary Other

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Pengetahuan Perpajakan, Kepatuhan Wajib Pajak dan Kesadaran Wajib Pajak Sebagai Pemediasi Sarah Septyana; Putu Budi Anggiriawan; Cokorda Krisna Yudha
E-Jurnal Akuntansi Vol 32 No 12 (2022)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2022.v32.i12.p04

Abstract

The research aims to determine the effect of knowledge of taxation on taxpayer compliance with taxpayer awareness as a mediating variable. The analysis technique used is path analysis using SPSS software. The research population was individual taxpayers registered at North Badung KPP Pratama totaling 101,577 taxpayers and 100 people as a sample. The sampling method is using the nonprobability sampling method. Data collection method by distributing questionnaires to 100 individual taxpayers. The results of the study stated that knowledge of taxation had an effect on taxpayer awareness, taxpayer awareness had an effect on taxpayer compliance, and knowledge of taxation had had an effect on taxpayer compliance, while taxpayer awareness could not mediate the influence of tax knowledge on taxpayer compliance. Keywords: Tax Knowledge; Taxpayer Compliance; Taxpayer Awareness.
PENGARUH KOMPETENSI, INDEPENDENSI, AKUNTABILITAS DAN OBJEKTIVITAS AUDITOR TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI BALI Komang Adita Tri Marlina; I.B Made Putra Manuaba; Putu Budi Anggiriawan
Jurnal Riset Akuntansi Warmadewa Vol. 4 No. 2 (2023): Jurnal Riset Akuntansi Warmadewa
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jraw.4.2.8468.19-24

Abstract

Auditing adalah suatu proses sistematik untuk memperoleh dan mengevaluasi bukti secara objektif mengenai pernyataan-pernyataan tentang kegiatan dan kejadian ekonomi, dengan tujuan untuk menetapkan tingkat kesesuaian antara pernyataan-pernyataan dengan kriteria yang telah ditetapkan, serta penyampaian hasil-hasilnya kepada pemakai kepentingan. Diketahui terdapat banyak faktor yang dapat mempengaruhi kualitas audit antara adalah lain kompetensi, independensi, akuntabilitas dan objektivitas auditor. Penelitian ini bertujuan untuk mengetahui pengaruh kompetensi, independensi, akuntabilitas dan objektivitas auditor terhadap kualitas audit pada Kantor Akuntan Publik di Bali. Metode penelitian yang digunakan adalah kuantitatif. Populasi dalam penelitian ini adalah auditor yang bekerja pada Kantor Akuntan Publik di Bali. Penentuan sampel menggunakan sampling jenuh yang berjumlah 55 responden. Metode analisis data yang digunakan adalah analisis regresi linier berganda, uji F dan uji t. Hasil penelitian ini menunjukkan kompetensi berpengaruh positif dan signifikan terhadap kualitas audit. Independensi tidak berpengaruh signifikan terhadap kualitas audit. Akuntabilitas berpengaruh positif dan signifikan terhadap kualitas audit. Objektivitas auditor berpengaruh positif dan signifikan terhadap kualitas audit.
Pengaruh Sistem Pengendalian Internal, Whistleblowing System, dan Kesesuaian Kompensasi terhadap Pencegahan Fraud LPD di Kabupaten Tabanan Dewi, Kadek Ayu Kartika; Anggiriawan, I Putu Budi; Martini, Ni Putu Riski
Jurnal EMT KITA Vol 10 No 4 (2026): OCTOBER 2026
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v10i4.6413

Abstract

Fraud is a serious problem that can hamper the performance and sustainability of Village Credit Institutions (LPD). The characteristics of LPDs, which have a relatively limited organizational structure and minimal level of external supervision, have the potential to cause information asymmetry and conflicts of interest as explained in agency theory. Based on this framework, this study analyzes the role of the Internal Control System as a formal monitoring mechanism, the Whistleblowing System as an internal detection mechanism, and Compensation Suitability as an incentive alignment mechanism in preventing fraud in LPDs. The study population was all active LPDs in Tabanan Regency. A sample of 150 LPDs was selected using the Slovin formula and then, the sample was divided into each sub-district using a proportional sampling technique. The research data were analyzed using the Structural Equation Modeling approach based on Partial Least Squares (SEM-PLS) to test the relationship between the research variables. The results of the study indicate that the Internal Control System (β = 0.015; p < 0.05), Whistleblowing System (β = 0.845; p < 0.05), and Compensation Suitability (β = 0.170; p < 0.05) have a positive and significant effect on Fraud Prevention. The R² value of 0.989 indicates that the three variables simultaneously explain 98.9% of the variation in Fraud Prevention. This finding emphasizes the importance of strengthening oversight mechanisms and aligning incentives in supporting transparent and sustainable LPD governance.
Auditor Independence and Experience in Fraud Detection: the Crucial Role of Professional Skepticism I Putu Budi ANGGIRIAWAN; Anak Agung Ketut JAYAWARSA
International Journal of Environmental, Sustainability and Social Science Vol. 7 No. 5 (2026): International Journal of Environmental, Sustainability, and Social Science (Sep
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v5i5.1160

Abstract

This study aims to examine the effect of auditor independence and experience on fraud detection, with professional skepticism as a moderating variable. In today's business world, many companies strive to achieve maximum profits. In pursuit of this goal, some companies engage in fraudulent practices, which have become common among businesspeople and are well-known to the general public. These fraudulent practices occur not only in the private sector but are also frequently found in the government sector, harming many parties due to inaccurate and irrelevant information. Investors are the most affected, as they often make incorrect investment decisions based on misleading information. Agency theory suggests that more independent auditors tend to be more effective in detecting fraud because they are more likely to act in the interest of the capital owners than less independent auditors. This study involves 108 auditors from 19 audit firms in Bali. The structural equation modeling analysis method was employed to measure the strength of the relationship between the dependent and independent variables using Smart PLS. The results show that auditor independence and experience have a positive impact on fraud detection, and professional skepticism strengthens the effect of independence and auditor experience on fraud detection.
The Influence of Human Capital, use of Information Technology, and Internal Control on the Quality of Financial Reports at BPR in Denpasar Komang Ratu Karina ANGELIN; Partiwi Dwi ASTUTI; Putu Budi ANGGIRIAWAN
Journal of Governance, Taxation and Auditing Vol. 2 No. 1 (2023): Journal of Governance, Taxation and Auditing (July - September 2023)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v2i2.879

Abstract

This research aims to test the influence of human capital empirically, the use of information technology, and internal control on the quality of financial reports. The sample used in this research was saturated, namely 30 BPRs with addresses in Denpasar. This research data is quantitative and was collected using a questionnaire. The analysis technique used is the multiple linear regression analysis technique. The results of this research are that human capital has a positive and significant effect on the quality of financial reports, the use of information technology has a positive and significant effect on the quality of financial reports, and internal control has a positive and significant effect on the quality of financial reports. In addition, this provides implications for future researchers to add other variables such as internal audit, accounting information systems, and others. It is necessary to increase the number of samples and expand the scope of research, which is more comprehensive than BPR in Denpasar.
The Effect of Profit Persistence Conservatism and Good Corporate Governance on The Profit Response Coefficient in Companies Listed in Lq45 Putu Gede Wisnu Permana Kawisana; Putu Budi Anggiriawan
Journal of Tourism Economics and Policy Vol. 6 No. 2 (2026): Journal of Tourism Economics and Policy (April – June 2026)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jtep.v6i2.2071

Abstract

The Urgency of this research is the difference in the reaction of the capital market to the announcement of the company's profit. These differences show that investors are not only paying attention to the size of the reported profits, but also considering the quality and sustainability of those profits. profit persistence is an indicator because it reflects the company's ability to maintain profit performance in a sustainable manner. Persistent profits are perceived to have a higher predictive value, so they have the potential to cause a larger profit response coefficient. In addition, the implementation of Good Corporate Governance (GCG) is seen as a mechanism that can minimize agency conflicts and improve the quality of financial reporting. The GCG mechanism, such as the composition of the board of directors, the existence of an independent board of commissioners, and an audit committee, is expected to be able to improve the supervisory function of management so that profit management practices can be suppressed. On the other hand, accounting conservatism is a principle that is believed to improve the quality of financial statements through faster recognition of losses and postponement of recognition of unrealized profits. However, the role of accounting conservatism in influencing the profit response coefficient is also still a debate in the accounting literature. This research was conducted by analyzing companies that are included in LQ45 in 2022-2024. The number of samples in this secondary study amounted to 45 data on the Company's annual financial statements.
Co-Authors ANGELIN, Komang Ratu Karina Cokorda Krisna Yudha DEWI, Kadek Ayu Kartika Ekajayanti, L.G.P. Sri Ekajayanti, L.G.P. Sri I GEDE SURYA PRATAMA I Nyoman Sutapa I.B Made Putra Manuaba Jayawarsa, A.A. Ketut Jayawarsa, A.A. Ketut Kadek Goldina Puteri Dewi Kawisana, Putu Gede Wisnu Permana Komang Adi Kurniawan Saputra Komang Adita Tri Marlina Komang Ratu Karina ANGELIN L.G.P. Sri Ekajayanti L.G.P. Sri Ekajayanti MARTINI, NI PUTU RISKI N.M. Yudiastari Partiwi Dwi Astuti Pertama, I Gde Agung Wira Sarah Septyana Selamet, I Ketut Sri Rahayu Damayanti Trisnadewi, AA Ayu Erna