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

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PENGARUH UKURAN PERUSAHAAN, RETURN ON ASSET, DAN WINNER/LOSER STOCK TERHADAP PRAKTIK PERATAAN LABA Andhika Fajar Iskandar; Ketut Alit Suardana
E-Jurnal Akuntansi Vol 14 No 2 (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 study aims to examine the factors that affect the income smoothing in Indonesia Stock Exchange (BEI) during the period 2010-2013. The sample used is manufacturing companies listed in Indonesia Stock Exchange listed until 2013 as many as 58 companies selected through a purposive sampling, so that the total number of observations with a 4-year study period was 232 observations. Variables tested in this study, namely the size of the company, return on assets, and the winner/loser stock. Based on data analysis techniques are logistic regression were performed in this study, the research results obtained show that the variable size of the company and the return on assets influence the practice of income smoothing, while the variable winner / loser stock no effect on income smoothing practices.
Pengaruh Penerapan Sistem Akuntansi Keuangan dan Efektivitas Pelaksanaan Pengawasan Anggaran Pada Kualitas Laporan Keuangan Ni Made Sarasita Novi Paramartha; Ketut Alit Suardana
E-Jurnal Akuntansi Vol 29 No 1 (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.v29.i01.p07

Abstract

The population in this study were all PNS Regional Financial Management Work Units (SKPKD) in the UPT. Disdikpora of Badung Regency. The sample collection technique used was purposive sampling method. Respondents in this study were the Head of the UPT, the subdivision of finance and 3 staff of the finance department of the UPT Disdikpora in Badung Regency totaling 6 UPT spread across all sub-districts, so the number of samples set was 30 people. Methods of collecting data using questionnaires. The data analysis technique used is multiple linear regression analysis. The results of the analysis show that the local government financial accounting system has a positive effect on the quality of financial statements and the effectiveness of the implementation of budget monitoring has a positive effect on the quality of financial statements. Keywords : Financial accounting system; budget supervision; report quality.
Pengaruh Kompetensi SDM, Moralitas, Whistleblowing dan SPI Terhadap Pencegahan Fraud Dalam Pengelolaan Keuangan Desa Luh Sri Isa Dewi Jayanti; Ketut Alit Suardana
E-Jurnal Akuntansi Vol 29 No 3 (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.v29.i03.p16

Abstract

The purpose of this study was to empirically examine the effect of human resource competence, morality, whistleblowing and internal control systems on fraud prevention in partial village financial management. This research was conducted in 27 Dinas Villages in Denpasar City using total or census methods. Respondents used were 108 people. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that human resource competence, morality, whistleblowing, and internal control systems have a positive effect on fraud prevention in village financial management. This means, with the competence of human resources, good morality and a strong internal control system, it can prevent fraud in the management of village finances. Keywords : Human Resource Competence; Morality; Whistleblowing; Internal Control System; Fraud.
Kecerdasan Emosional Memoderasi Pengaruh Tekanan Peran terhadap Kejenuhan Kerja Auditor Pada KAP Provinsi Bali Ni Putu Yulia Antari; Ketut Alit Suardana
E-Jurnal Akuntansi Vol 31 No 1 (2021)
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.2021.v31.i01.p15

Abstract

The purpose of this study is to analyze emotional intelligence moderating the influence of role pressure on the saturation of auditor performance in Bali Provincial Public Accountant Firm. This research was conducted in all Public Accountant Firm offices in Bali Province as many as nine offices in the Bali Region in 2019 by making 48 auditors as samples with the saturated sample method. Data collection is done by distributing questionnaires, tested through regression analysis moderation techniques. Based on the results of the analysis, the role pressure variable has a significant positive effect on the saturation of the auditor's performance at Public Accountant Firm in Bali Province. Emotional intelligence moderates the influence of role pressure significantly positive effect on the saturation of the auditor's performance on Public Accountant Firm in the province of Bali. Keywords: Role Pressure; Emotional Intelligence; Work Saturation.
BUDAYA ETIS ORGANISASI SEBAGAI VARIABEL PEMODERASI PENGARUH ORIENTASI ETIS PADA PERTIMBANGAN ETIS AUDITOR Ni Ketut Apriliawati Putra; Ketut Alit Suardana
E-Jurnal Akuntansi Vol 17 No 2 (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 study was conducted to determine the ethical culture of the organization as the moderating variable influence ethical orientation on ethical considerations auditor. This research was conducted in Bali, samples taken as many as 80 people with purposive sampling method. The data collection is done by distributing questionnaires using Likert scale of 4 points to measure 28 indicators. The analysis technique used is moderated regression analysis. These results indicate that the orientation of ethical idealism positive influence on ethical considerations auditor, the orientation of ethical relativism negative effect on ethical considerations auditor, ethical culture organization moderating influence ethical orientation idealism on ethical considerations auditor, ethical culture organization moderating influence of the orientation of ethical relativism on the ethical considerations auditor , This shows that the ethical organizational culture variables able to moderate the influence of ethical orientation on ethical considerations auditor.
KEPEMILIKAN MANAJERIAL DAN KEPEMILIKAN INSTITUSIONAL SEBAGAI PEMODERASI PENGARUH PERENCANAAN PAJAK PADA NILAI PERUSAHAAN Happy Apsari Kusumayani; Ketut Alit Suardana
E-Jurnal Akuntansi Vol 18 No 1 (2017)
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

Knowing that tax planning an affect firm value that listed at manufacturing companies  on period 2011 - 2014 with moderating variable that is managerial ownership and institutional ownership is the aims of this research. Total sample of this research has 80 observati that choosen by applying non probability method and purposive sampling technique. Linear regression and Moderated Regression Analysis (MRA) can used in analyzing the data in this research. Based of the result of a second analysis founded so that the conclusion of this research that is : 1)  tax planning has a negative influence on firm value of manufacturing; 2) managerial ownership is able to weaken the negative influence of tax planning on firm value of manufacturing; and 3) institutional ownership unable to moderated the influence of tax planning on firm value of manufacturing.
Budaya Organisasi Sebagai Pemoderasi Pengaruh Good Corporate Governance pada Kinerja Keuangan Bank Pembangunan Daerah Bali Bella Elba Soraya; Ketut Alit Suardana
E-Jurnal Akuntansi Vol 23 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.v23.i03.p30

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh prinsip-prinsip good corporate governance pada kinerja keuangan BPD Bali, serta untuk mengetahui dan menganalisis kemampuan budaya organisasi dalam memperkuat pengaruh prinsip-prinsip good corporate governance pada kinerja keuangan BPD Bali.Penelitian ini dilakukan di BPD Bali Pusat, Renon. Jumlah sampel yang diperoleh yaitu 50 orang karyawan dengan menggunakan metode purposive sampling, yaitu pemilihan sampel dengan kriteria tertentu. Metode pengumpulan data yang digunakan dalam penelitian ini adalah dokumentasi, kuesioner, dan wawancara. Teknik analisis data yang dilakukan adalah analisis Moderated Regression Analysis (MRA).Berdasarkan analisis yang dilakukan, diperoleh prinsip-prinsip good corporate covernance berpengaruh positif pada kinerja keuangan perusahaan. Hasil penelitian ini juga menunjukkan bahwa budaya organisasi memperkuat hubungan prinsip-prinsip good corporate governance pada kinerja keuangan. Katakunci: Budaya organisasi, prinsip-prinsip good corporate governance, kinerja keuangan, BPD Bali, penelitian.
Pengaruh Pendapatan Asli Daerah, Dana Perimbangan, dan Lain-Lain Pendapatan Daerah yang Sah pada Belanja Daerah Ni Made Arni Asari; Ketut Alit Suardana
E-Jurnal Akuntansi Vol 25 No 2 (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.i02.p03

Abstract

The purpose of this study is to determine the effect of local revenue, balance funds and other legitimate local revenue on regional expenditure. This research was conducted in Badung Regency Government. Determination of the sample using purposive sampling technique through certain criteria so that obtained sample of 60 samples. The analysis technique used in this research is multiple linear regression and hypothesis test using t-statistic to test partial regression coefficient and f-statistic to test the feasibility of research model with significance level 5%. In addition, the classical assumption test included normality test, multicollinearity test, autocorrelation test and heteroscedasticity test. The results of the analysis show that local revenues, equity funds and other legitimate local revenue simultaneously have a positive effect on local spending. local revenue, balance funds and other income. Keywords: Rregional expenditure, local revenue, balancing fund
PENGARUH PAJAK DAERAH PADA PENDAPATAN ASLI DAERAH DI KOTA DENPASAR Ni Made Marita; Ketut Alit Suardana
E-Jurnal Akuntansi Vol 14 No 1 (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

The purpose of this research is to find out and get information about the influence of local tax revenue to local revenue contribution in volatility environment. This research was conducted in the Department of Revenue of Denpasar by using series data (times series) quarterly from 2009 to 2013. The data was collected through structured interviews, observation participation study documentation. The analysis technique used is the contribution analysis multiple linear regression. The results showed that local tax revenue is taxes hotels, restaurants, entertainment, advertising, and street lighting tax and sigifikansi positive effect on revenue as the dependent variable in a volatile environment.
PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP TIMELINESS PELAPORAN KEUANGAN: PERUSAHAAN GO PUBLIC YANG TERDAFTAR DI BURSA EFEK INDONESIA Komang Ratna Widyaswari; Ketut Alit Suardana
E-Jurnal Akuntansi Vol 6 No 1 (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 Komite audit memiliki peran penting dalam memastikan reabilitas serta relevansi dari laporan keuangan di perusahaan. Salah satu tanggung jawab terpenting dari komite audit adalah untuk mengawasi jalannya pembuatan laporan keuangan yang termasuk memastikan ketepatwaktuan pelaporan keuangan perusahaan. Penelitian ini menguji hubungan antara karakteristik Komite Audit dengan timeliness pelaporan. Karakteristik komite audit diukur dengan beberapa variabel, yaitu independensi komite audit, jumlah keanggotaan komite audit, frekuensi rapat komite, dan pengalaman komite audit bekerja di Kantor Akuntan Publik. Penelitian ini juga mengontrol beberapa variabel yaitu ukuran perusahaan,  debt to equity, ukuran Kantor Akuntan Publik dan jenis industri. Sebanyak 182 perusahaan go public yang terdaftar di Bursa Efek Indonesia (BEI) menjadi sampel dan sudah diseleksi dengan kriteria purposive sampling. Hasil penelitian ini menunjukkan bahwa karakteristik komite audit yang diukur dengan independensi komite audit, jumlah keanggotaan komite audit, frekuensi rapat komite, dan pengalaman komite audit bekerja di Kantor Akuntan Publik tidak ada yang mampu mempengaruhi timeliness pelaporan keuangan suatu perusahaan. Kata kunci: komite audit, pelaporan keuangan, timeliness.
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