Article Per Year (5 Year)
p-Index From 2021 - 2026
1.8
P-Index
This Author published in this journals
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

Published : 55 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 55 Documents
Search

 2   3   4   5   6 
KOMITMEN AUDITOR SEBAGAI PEMODERASI PENGARUH PENGALAMAN PADA KUALITAS AUDIT Ida Ayu Dwi Laksmi Pratiwi; Ketut Alit Suardana
E-Jurnal Akuntansi Vol 16 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

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

Abstract

Auditor's experience is one of factors identifying errors in the analytical process. Who have more experience on the financial statements would be able to provide a reasonable explanation for the error client's financial statements and impact on audit quality. In reality, experienced auditor can also make fraud. This is thought to be influenced by the auditor's commitment. This study was conducted to determine the effect of auditor experience on audit quality and auditor’s commitment as a moderating influence. Population was all auditors working in the KAP. Sampling technique used purposive. The analytical method used is ordinary least squares and MRA. From this research it was found that the auditor's experience a positive effect on audit quality, commitment organization is not able to moderate relationship of experience in audit quality. Professional commitment is able to strengthen relationship of experience in audit quality.
PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN SELF EFFICACY, DESENTRALISASI, DAN BUDAYA ORGANISASI SEBAGAI VARIABEL PEMODERASI Putu Medha Yanti; Ketut Alit Suardana
E-Jurnal Akuntansi Vol 11 No 1 (2015)
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

Abstract

The purpose of a company can be realized if there is capability of professional managers. One of the tools used to assess the performance is to look at the level of the liveliness of the managers or budget participation of employees. The aim of this research is to determine the effect of budgeting participation on managerial performance with self efficacy, decentralization, and organizational culture as the moderating. Object of the research has done at BPR in Denpasar city for fiscal year 2014, by purposive sampling method and  moderate regression analysis. The results showed negative effect of budgeting participation on managerial performance and self efficacy, decentralization, and organizational culture increase our relationships.
PENGARUH PERSEPSI WAJIB PAJAK MENGENAI PENGGELAPAN PAJAK DAN KEADILAN SISTEM PERPAJAKAN PADA KEPATUHAN PAJAK Meli Dhana Yanti; Ketut Alit Suardana
E-Jurnal Akuntansi Vol 20 No 2 (2017)
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.2017.v20.i02.p23

Abstract

Indonesia masih memiliki masalah mengenai kepatuhan wajib pajak. Kepatuhan pajak merupakan fenomena yang sangat kompleks dilihat dari banyak persepektif. Untuk menciptakan wajib pajak patuh diperlukan kemauan dari dalam wajib pajak untuk patuh pada peraturan perpajkan dan juga didasarkan atas persepsi masyarakat kepada iklim perpajakan. Faktor-faktor yang mempengaruhi kepatuhan pajak antara lain yaitu persepsi wajib pajak mengenai penggelapan pajak dan keadilan sistem perpajakan. Terdapat hubungan antara dua variabel tersebut, dimana jika keadilan sistem perpajakan yang menyimpang dan dengan ditujukan melalui kasus-kasus pajak seperti penggelapan pajak maka akan menimbulkan persepsi dari wajib pajak untuk tidak patuh dalam perpajakannya. Tujuan penelitian ini adalah untuk mengetahui pengaruh persepsi wajib pajak mengenai penggelapan pajak dan keadilan sistem perpajakan mengenai kepatuhan pajak di Kantor Pelayanan Pajak (KPP) Pratama Badung Selatan. Penentuan sampel penelitian ini menggunakan metode purposive sampling dengan responden dalam penelitian ini berjumlah 100 wajib pajak orang pribadi. Teknik analisis yang dilakukan adalah analisis regresi linier berganda dengan program SPSS 16.0. Berdasarkan hasil analisis, persepsi wajib pajak mengenai penggelapan pajak dan keadilan sistem perpajakan berpengaruh positif dan signifikan pada kepatuhan pajak. Semakin berjalan dengan baik sistem perpajakan yang mengedepankan rasa keadilan bagi wajib pajak maka penggelapan pajak akan berkurang sehingga kepatuhan perpajakan akan semakin meningkat.
PENGARUH VARIAN NILAI SAHAM, KEPEMILIKAN PUBLIK, DAN DEBT TO EQUITY RATIO PADA PRAKTIK PERATAAN LABA Rizky Anggriawan Susanta Putra; Ketut Alit Suardana
E-Jurnal Akuntansi Vol 15 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

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

Abstract

The income smoothing and the factors that influence it is very important in order to avoid asymmetries of information and a medium toassess the performance management of a company. There are several factors that influence the practice of income smoothing variance value of the shares, public ownership, and debt toequity ratio. The population in this study are all companies listed on the Indonesia Stock Exchange during 2010-2013. The population in this study are all banking companies listed in Indonesia Stock Exchange during 2010-2013. The number of samples used in this study is the 128th. Data analysis techniques used to solve these problems is the multiple regression analysis. Based on the results of analysis known that public ownership and debt to equity ratio influence the practice of income smoothing manufacturing company in Indonesia Stock Exchange during 2010-2013.While variance value of the shares does not influence the practice of income smoothing manufacturing company in Indonesia Stock Exchange during 2010-2013.
Pengaruh Pengungkapan Corporate Social Responsibility dan Good Corporate Governance Pada Reputasi Perusahaan Manufaktur Yunda Kapita; Ketut Alit Suardana
E-Jurnal Akuntansi Vol 24 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.v24.i02.p14

Abstract

Penelitian ini bertujuan untuk memperoleh bukti empiris dan untuk menganalisis tentang Pengaruh pengungkapan Corporate Social Responsibility dan Good Corporate Governance pada Reputasi Perusahaan Manufaktur. Populasi yang digunakan dalam penelitian ini adalah seluruh perusahaan manufaktur yang tercatat di Bursa Efek Indonesia pada tahun 2014-2016 sebanyak 144 perusahaan. Penentuan sampel menggunakan teknik purposive sampling yaitu teknik pengambilan sampel tidak acak atau dengan kriteria tertentu, berdasarkan kriteria pemilihan sampel yang digunakan maka perusahaan yang memenuhi kriteria adalah sebanyak 49 perusahaan. Teknik analisis data yang digunakan dalam penelitian ini adalah teknik analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa Corporate Social Responsibility dan Good Corporate Govenance secara signifikan berpengaruh pada reputasi perusahaan sebesar 74,40 %, sedangkan sisanya sebesar 25,60 % dijelaskan oleh faktor-faktor lain.Hasil penelitian menunjukkan bahwa Corporate Social Responsibility secara signifikan berpengaruh positif pada reputasi perusahaan. Semakin baik pengungkapan Corporate Social Responsibility dalam perusahaan maka akan cenderung meningkatkan reputasi perusahaan. Hasil penelitian ini juga menunjukkan bahwa Good Corporate Governance secara signifikan berpengaruh positif terhadap reputasi perusahaan. Semakin tepat tata kelola Good Corporate Governance dalam perusahaan maka akan cenderung meningkatkan reputasi perusahaan.
STRATEGI SEGMENTASI WAJIB PAJAK KENDARAAN BERMOTOR DAN BBNKB DALAM UPAYA MENGOPTIMALKAN PAD Putu Priancaya; Ketut Alit Suardana
E-Jurnal Akuntansi Vol 9 No 3 (2014)
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

Abstract

Local tax and local retribution are local income sources. It is an original local government that have authority to conduct pick up and management of vehicle tax (PKB) and tax to transfer ownership (mutation) especially acceptance of tax for this result, it is one of potencial acceptance source in order to improve local income at each regency level or city. Amount of PKB acceptance and BBNKB as tax acceptance source for the result can be said significant for Denpasar city. But this amount not yet standard to conduct monitoring and evaluation of tax payer, especially from PKB and BBNKB taxpayer either individually or corporation. Remind of traffic access have been not adequate. The study aims to find out of strategy for PKB and BBNKB segmentation in optimalization of local tax (PAD) acceptance of Denpasar city.This study was used case study, and using descriptive qualitative approach. Object in this study were local origin income (PAD), vehicle tax (PKB) and Mutation tax (BBNKB) in Denpasar city. This study were used primary and secondary data. Technique of data analysis was used descriptive qualitative. The result shows that the strategy can be conducted by the local government in this case, the income service as the authority to pick up the tax through Samsat (UPTD) Denpasar can improve acceptance of PKB and BBNKB through (1) Tightening of sanction, (2) improve of tax administration system.
PENGARUH CORPORATE GOVERNANCE, PROFITABILITAS, DAN KARAKTERISTIK EKSEKUTIF PADA TAX AVOIDANCE PERUSAHAAN MANUFAKTUR I Gusti Ayu Cahya Maharani; Ketut Alit Suardana
E-Jurnal Akuntansi Vol 9 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

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

Abstract

Tax avoidance is mostly done by the taxpayer because it is legal. There are several factors, the corporate governance, profitability and executive characteristics. This research was conducted at the companies listed on the Stock Exchange in the observation period 2008-2012. Sampling method used was purposive sampling method with a sample of 37 companies during the observation period of 5 years in a row for a total of 159 samples. Based on the results of multiple linear regression analysis, the results showed that the variables that affect negatively the proportion of commissioners, quality audit, the committee audit, and ROA, while the positive effect on the company's risk of tax avoidance that do manufacturing companies listed in Indonesia Stock Exchange observation period 2008-2012.
Corporate Social Responsbility Sebagai Pemoderasi Pengaruh Komponen Good Corporate Governance Terhadap Profitabilitas Made Kusuma Rahardi Putra; I Ketut Alit Suardana
E-Jurnal Akuntansi Vol 27 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.v27.i01.p05

Abstract

The purpose of this study was to determine the effect of the component of good corporate governance on profitability by moderating corporate social responsibility. The location of this research is the State-Owned Enterprises (BUMN) which are listed on the Indonesia Stock Exchange during the period 2013-2015. The number of observation samples over a period of 5 years is 50 with the sampling method used is non probability sampling with a purposive sampling technique. The analysis technique used is Moderated Regression Analysis (MRA). Based on the results of the study shows that institutional ownership and independent board of commissioners have a positive and significant effect on profitability while the audit committee has no effect on profitability. The moderating corporate social responsibility variable weakens the relationship of institutional ownership to profitability, and corporate social responsibility is not a moderating variable on the relationship between independent commissioners and audit committees on profitability. Keywords: Good corporate governance, corporate social responsiveness, profitability
PENGARUH PROPORSI KOMISARIS INDEPENDEN, KOMITE AUDIT, PREFERENSI RISIKO EKSEKUTIF DAN UKURAN PERUSAHAAN PADA PENGHINDARAN PAJAK Ida Ayu Trisna Yudi Asri; Ketut Alit Suardana
E-Jurnal Akuntansi Vol 16 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

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

Abstract

The use of self asscessment system in Indonesia to deliver benefits taxpayer to calculate the taxable income to minimum. One of the actions taken by taxpayers to reducing or minimizing duty tax carefully to take advantage loopholes of tax law. This research has a purpose analyzed and verify about proportion of independent directors, presence of audit committee, executive risk preferences and firm size on tax avoidance in manufacturing companies listed in Indonesia Stock Exchange 2011-2013. The sample is determined by utilizing purposive sampling technique therefore as many as 159 of observation sample was obtained. The data observed with multiple linear regression analysis method. Results show that presence of audit committee, executive risk preferences and firm size has effect on tax avoidance. While proportion of independent directors did not has effect on tax avoidance.
FAKTOR-FAKTOR YANG MEMPENGARUHI SENJANGAN ANGGARAN DI SKPD KABUPATEN KARANGASEM BALI Desak Made Ayu Pradnya Puspitha; Ketut Alit Suardana
E-Jurnal Akuntansi Vol 21 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

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

Abstract

Penelitian ini bertujuan untuk mendapatkan bukti empiris mengenai faktor-faktor yang mempengaruhi senjangan anggaran di SKPD Kabupaten Karangasem Bali. Populasi dalam penelitian ini adalah seluruh SKPD di Kabupaten Karangasem yaitu sebanyak 40 SKPD. Sampel yang digunakan dalam penelitian ini ditentukan dengan menggunakan metode sampel jenuh, yaitu sebanyak 40 sampel. Responden penelitian ini adalah kepala SKPD, kepala sub bagian keuangan, dan kepala sub bagian penyusunan program, evaluasi dan pelaporan dari masing-masing SKPD, sehingga jumlah responden keseluruhan sebanyak 120 responden. Metode pengumpulan data yang digunakan adalah metode survei dengan instrumen kuesioner. Hasil dari kuesioner penelitian ini diukur dengan menggunakan skala likert. Teknik analisis data yang digunakan adalah analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa anggaran partisipasi, informasi asimetri, penekanan anggaran, dan kompleksitas tugas, berpengaruh positif dan signifikan pada senjangan anggaran sementara komitmen organisasi, dan kejelasan sasaran anggaran berpengaruh negatif dan signifikan pada senjangan anggaran. Kata kunci: anggaran, senjangan anggaran, SKPD
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