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All Journal Juara: Jurnal Riset Akuntansi E-JURNAL AKUNTANSI
Ketut Alit Suardana
Fakultas Ekonomi Dan Bisnis, Universitas Udayana
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA AUDITOR KANTOR AKUNTAN PUBLIK DI BALI Wiratmaja, I Dewa Nyoman; Suardana, Ketut Alit
Jurnal Riset Akuntansi (JUARA) Vol 8 No 1 (2018): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar

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Abstract

This study aims to analyze the factors that affect the performance of auditors. Factors studied are organizational commitment, education level, amounts of fee and time budget pressure. The study population is all auditors in the Public Accounting Firm registered in Indonesian Institute of Certified Public Accountants of Bali in 2015. The sample is determined by non probabilty sampling method with purposive sampling technique. Selection of study respondents is deter­mined by certain criteria. This study uses quantitative data sourced from primary data. Primary data is obtained from the spread of questionnaires on respondents and analyzed by using mul­tiple linear regression analysis techniques. This research gives analysis result that organizatio­nal commitment have positive effect on auditor performance, education level have positive effect on auditor performance, fee has negative effect on auditor performance, and time pressure have positive effect on auditor performance.
EARNINGS RESPONSE COEFFICIENT: ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHINYA Suardana, Ketut Alit; Dharmadiaksa, Ida Bagus
Jurnal Riset Akuntansi (JUARA) Vol 8 No 2 (2018): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar

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Abstract

This study aims to analyze the effect of systematic risk, growth opportunities, leverage and firm size on earnings quality as measured by ERC. The population in this research is all manufacturing companies listed in BEI period 2011-2015. The type of data used is quantitative data and sourced from secondary data. The method of determining the sample using non-probability sampling method. Sample selection by purposive sampling technique. Data analysis technique used is multiple linear regression analysis. Based on the analysis, this study proves that systematic risk negatively affect on ERC, growth opportunities have positive effect on ERC, leverage have negative effect on ERC, and firm size has no effect on ERC.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA AUDITOR KANTOR AKUNTAN PUBLIK DI BALI I Dewa Nyoman Wiratmaja; Ketut Alit Suardana
Jurnal Riset Akuntansi (JUARA) Vol. 8 No. 1 (2018): 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.v8i1.28

Abstract

This study aims to analyze the factors that affect the performance of auditors. Factors studied are organizational commitment, education level, amounts of fee and time budget pressure. The study population is all auditors in the Public Accounting Firm registered in Indonesian Institute of Certified Public Accountants of Bali in 2015. The sample is determined by non probabilty sampling method with purposive sampling technique. Selection of study respondents is deter­mined by certain criteria. This study uses quantitative data sourced from primary data. Primary data is obtained from the spread of questionnaires on respondents and analyzed by using mul­tiple linear regression analysis techniques. This research gives analysis result that organizatio­nal commitment have positive effect on auditor performance, education level have positive effect on auditor performance, fee has negative effect on auditor performance, and time pressure have positive effect on auditor performance.
EARNINGS RESPONSE COEFFICIENT: ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHINYA Ketut Alit Suardana; Ida Bagus Dharmadiaksa
Juara: Jurnal Riset Akuntansi Vol. 8 No. 2 (2018): 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.v8i2.103

Abstract

This study aims to analyze the effect of systematic risk, growth opportunities, leverage and firm size on earnings quality as measured by ERC. The population in this research is all manufacturing companies listed in BEI period 2011-2015. The type of data used is quantitative data and sourced from secondary data. The method of determining the sample using non-probability sampling method. Sample selection by purposive sampling technique. Data analysis technique used is multiple linear regression analysis. Based on the analysis, this study proves that systematic risk negatively affect on ERC, growth opportunities have positive effect on ERC, leverage have negative effect on ERC, and firm size has no effect on ERC.
Pengaruh Budaya Organisasi, Independensi, Objektivitas, Akuntabilitas, dan Pengalaman Kerja Pada Kinerja Pengawas LPD Kadek Pipit Winarsih; I Ketut Alit Suardana
E-Jurnal Akuntansi Vol 24 No 3 (2018)
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.2018.v24.i03.p20

Abstract

The purpose of this research was to determine the effect of organizational culture, independence, objectivity, accountability, and work experiencein supervisory performance LPD in the Tampaksiring district Gianyar regency. The population of the research is the LPD that is still operating in the whole of Tampaksiring distric Gianyar regency. The sampling technique that used in this research is purposive sampling. Sample criteria used are LPD supervisors in Tampaksiring Distric who have occupied positions at least two years. The sample used in this reasearch is 32 LPD with total 96 of respondents. The research shows indpendensi and objectivity have a positive influence and no significant effect to the supervisory performance. In partially, accountability and work experience have significant and positive influence to the supervisory performance. However the organizational culture partially has negative influence and no significant effect to the supervisory performance LPD. Keywords : supervisor, performance, organizationalculture, independence, objectivity, accountability, and work experience
Pengaruh Intensitas Pengungkapan Dimensi Sustainability Reporting Terhadap Reaksi Pasar Perusahaan BUMN Yang Terdaftar Di BEI Made Linda Lestari; Ketut Alit Suardana
E-Jurnal Akuntansi Vol 27 No 2 (2019)
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.2019.v27.i02.p05

Abstract

This study aims to obtain empirical evidence to confirmed the effect of intensity disclosure on each aspect of sustainability reporting in BUMN companies which are listed on Indonesia Stock Exchange by the year 2013 until 2017. Determination of sample through the purposive sampling technique. There are 7 companies are being used as samples with 35 observation objects. The data were collected by documentation method. This research was using multiple linear regression analysis. Based on the analyzes result, environmental aspect has positive effect on the performance of companies which is reflected by the value of earnings per share (EPS). This result has meaning that the more environmental indicators were disclosed, the value of EPS on those companies will be more increasing. Whereas the result for economics aspect and social aspect shows that the intensity disclosure on those two aspectson sustainability reporting have no effect for the value of EPS. Keywords : Sustainability reporting, Economics Aspect, Environmental Aspect, Social Aspect, Earnings per Share.
Pengaruh Motivasi dan Pengetahuan UU No.5 Tahun 2011 Pada Minat Mahasiswa Akuntansi Mengikuti PPAK Putu Ayu Bella Febryanti A; Ketut Alit Suardana
E-Jurnal Akuntansi Vol 25 No 1 (2018)
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.2018.v25.i01.p14

Abstract

Importance of Accounting Profession Education for accounting students hence required motivation in student to interest to follow Professional Accounting Education. This study aims to obtain empirical evidence on the influence of career motivation, motivation to follow USAP, quality motivation, economic motivation, and knowledge of Law no. 5 Year 2011 on public accountants on the interest of accounting students follow Accounting Profession Education (PPAk). Research respondents are students of non-regular program of class of 2014, Faculty of Economics and Business Universitas Udayana, which is 185 students. The sample is determined using a saturated sample. The method of data collection is by survey. Data were analyzed by multiple linear regression. The result of analysis shows that the higher motivation of career, motivation to follow USAP, motivation of quality, economic motivation hence higher also interest to follow PPAk, and the higher knowledge of accounting student about Law no. 5 Year 2011 hence the higher also the interest of accounting student follow PPAk. Keywords: career motivation, motivation to follow swab, quality motivation, economic motivation, knowledge uu no. 5 about public accountant, accounting student interest follow ppak.
ANALISIS KOMPARATIF KINERJA PT. ENA DIVE CENTER DAN PT. NUSA DUA WISATA TIRTA: PERSPEKTIF BALANCED SCORECARD Ni Luh Putu Armi Widnyani; Ketut Alit Suardana
E-Jurnal Akuntansi Vol 11 No 3 (2015)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

The research was conducted by taking secondary data and primary data. Secondary data is PT. Dive Center and PT. Nusa Dua Water Tourism for 3 years, from 2011-2013, and is the primary data is the result of a questionnaire to the respondents. Variables examined included the performance of a customer perspective, financial, internall business processes, and learning and growth. Assessment of financial performance assessed on the Return on Investment (ROI), customer perspective assessed on Customer Satisfaction Index (IKP), internal business process perspective assessed by SCE (Service Cycle Efficiency) is the coefficient of time in the process of assessment of customer service. Learning and growth perspective assessed from Employee Satisfaction Index (CCI). The results is that there are significant differences between PT. Ena Dive Center and PT. Nusa Dua Water Tourism in performance measurement using the balanced scorecard method.
PENGARUH STRUKTUR KEPEMILIKAN DAN PROPRIETARY COST TERHADAP PENGUNGKAPAN SUKARELA Maria Karlina Marselin Nabor; Ketut Alit Suardana
E-Jurnal Akuntansi Vol 6 No 2 (2014)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

ABSTRAK Pengungkapan sukarela lebih bersifat subjektif sehingga luas pengungkapan sukarela yang dilakukan perusahaan beragam tergantung dari faktor-faktor yang mempengaruhi keputusan manajemen perusahaan. Penelitian ini dilakukan pada perusahaan listing di BEI periode 2012. Jumlah seluruh sampel yang diambil adalah sebanyak 82 perusahaan, dengan metode probability sampling yaitu stratified random sampling. Teknik regresi linier berganda digunakan pada penelitian ini untuk menganalisis data penelitian.Hasil penelitian menunjukkan bahwa proprietary cost berpengaruh terhadap pengungkapan sukarela. Hal ini membuktikan bahwa manajemen perusahaan mempertimbangkan proprietary cost dalam menentukan luas pengungkapan sukarela yang akan dilakukan. Variabel kepemilikan manajerial dan kepemilikan institusional tidak berpengaruh terhadap pengungkapan sukarela. Kata Kunci: pengungkapan, proprietary cost, struktur kepemilikan
PENGARUH SOSIALISASI, SANKSI DAN PERSEPSI AKUNTABILITAS TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK KENDARAAN BERMOTOR Ida Ayu Dewi Widnyani; Ketut Alit Suardana
E-Jurnal Akuntansi Vol 16 No 3 (2016)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

This research aimed to get empirical evidence about the influence of socialization of taxation, tax penalties and perceptions the accountability of public services on tax compliance in paying motor vehicle tax in License Bureau Tabanan. The theory used is the theory of planned behavior. The population in this research are all compulsory motor vehicle tax in the Office of the SAMSAT Tabanan City. The samples used of 100 respondents was calculated based on the formula slovin of sampling accsidental. The data collection by survey method through questionnaire. The data analysis technique used in this research is multiple linear regression. Based on the analysis shows that socialization of taxation, tax penalties and perceptions the accountability of public services positive effect on tax compliance in paying motor vehicle tax in the Office of the SAMSAT Tabanan City.
Co-Authors Andhika Fajar Iskandar Annys Asrofah Setiyoso Bella Elba Soraya Candra Sudha Adnyana Desak Made Ayu Pradnya Puspitha Dessy Ulfa Wulandari Happy Apsari Kusumayani I DEWA NYOMAN WIRATMAJA I Gusti Ayu Agung Mirah Sanjiwani I Gusti Ayu Cahya Maharani I Gusti Bagus Darmaningtyas I Gusti Ngurah Ariyanatha I Made Dwi Harmana I Made Gaura Hari Jaya I Rai Kevin Agustia Chrisnawan Ida Ayu Dewi Widnyani Ida Ayu Dwi Laksmi Pratiwi Ida Ayu Kade Trisia Andayani Ida Ayu Trisna Yudi Asri Ida Bagus Brahmanda Kumala Diva Ida Bagus Dharmadiaksa Kadek Agus Pradipta Kadek Geyong Aditya Gumiyar Kadek Pipit Winarsih Komang Ayu Tri Wintari Komang Ratna Widyaswari Lini Novita Dewi Luh Sri Isa Dewi Jayanti Made Irna Wikanadi Made Kusuma Rahardi Putra Made Linda Lestari Maria Karlina Marselin Nabor Meli Dhana Yanti Ni Gusti Ayunda Ratna Mentari Ni Kadek Dwi Nana Ulan Noviani Ni Kadek Intania Kesumasari Ni Kadek Okta Yasi Katini Ni Ketut Apriliawati Putra Ni Luh Putu Armi Widnyani Ni Made Arni Asari Ni Made Marita Ni Made Sarasita Novi Paramartha Ni Putu Yulia Antari Ni Wayan Dhevi Sukma Dewi Putu Ayu Bella Febryanti A Putu Medha Yanti Putu Priancaya Putu Raheka Pertami Risma Dewi Rizky Anggriawan Susanta Putra Yunda Kapita