Putu Riska Wulandari
Universitas Mahasaraswati Denpasar

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KUALITAS AUDIT DAN KARAKTERISTIK KOMPETENSI AUDITOR Made Edy Septian Santosa; Putu Riska Wulandari
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.v8i2.116

Abstract

Audit quality is a possibility that an auditor will find and report violations in his client's accounting system. This study was conducted to examine the influence of auditor competency characteristics (independence, integrity, accountability, experience, understanding of the client industry, responsiveness to client needs) on audit quality in the Public Accounting Firm in Bali. Data analysis used in this study is a research instrument test and multiple linear regression techniques. The results of the study are expected to be able to understand the relevance of the characteristics of auditor competence to the audit quality of the Public Accountant Office. In addition, KAP can consider various competency characteristics of auditors in improving the quality of auditor work to achieve good audit quality.
FAKTOR-FAKTOR YANG MEMPENGARUHI PROFITABILITAS LEMBAGA PERKREDITAN DESA (LPD) DI KOTA DENPASAR Putu Riska Wulandari
Paulus Journal of Accounting (PJA) Vol 1 No 2 (2020): Paulus Journal of Accounting (PJA)
Publisher : Program Studi Akuntansi Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34207/pja.v1i2.226

Abstract

LPD performance measures can be seen from the LPD's ability to generate profits in a certain period and one of the most appropriate indicators or methods used to measure LPD financial performance is to use profitability ratios. The higher the ability to generate profits, it can be assumed to have a good level of health to be able to survive in competitive economic conditions. In order to achieve this assumption, the LPD must be able to use and manage all of its assets productively. The level of profitability of the LPD can be influenced by several factors, including the growth rate of the number of customers, cash turnover, capital adequacy, credit extended and credit risk which affects the level of profitability of the LPD. The research sample was 35 LPDs in the city of Denpasar which were carried out for three years of observation, namely as many as 105 samples. Determination of the sample in this study using purposive sampling. The data analysis used multiple linear regression analysis. The results of this study indicate that the number of customers, cash turnover, capital adequacy ratio, credit distribution have a positive effect on the profitability of LPDs in Denpasar City, while credit risk has a negative effect on the profitability of LPDs in Denpasar City.
PENGARUH PELATIHAN, KOMUNIKASI DAN PROMOSI JABATAN TERHADAP KINERJA KARYAWAN DI PT. PLN (PERSERO) DISTRIBUSI BALI Kadek Apriada; Putu Riska Wulandari
Accounting Profession Journal (APAJI) Vol. 2 No. 2 (2020): Accounting Profession Journal (APAJI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35593/apaji.v2i2.18

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pelatihan, komunikasi dan promosi jabatan terhadap kinerja karyawan di PT. PLN (Persero) Distribusi Bali. Metode penelitian yang digunakan adalah metode penelitian kuantitatif. Pada penelitian ini jumlah populasi adalah 163 karyawan dan diperoleh jumlah sampel adalah 116 orang dengan menggunakan rumus Slovin. Hasil Uji Hipotesis menunjukan bahwa Pelatihan (X1) adalah 0,509 bernilai positif, Komunikasi (X2) adalah 0,584 bernilai positif serta Promosi Jabatan (X3) adalah 0,183 bernilai positif. Berdasarkan persamaan regresi linear berganda tersebut, menunjukan bahwa variabel Pelatihan, Komunikasi dan Promosi Jabatan berpengaruh positif terhadap Kinerja Karyawan pada PT. PLN (Persero) Distribusi Bali. Hasil Uji R2 bernilai 0,789 menunjukkan bahwa 78,9 persen dari variasi Kinerja Karyawan (Y) dipengaruhi oleh Pelatihan (X1), Komunikasi (X2), Promosi Jabatan (X3) sedangkan sisanya sebesar 21,1 persen dipengaruhi oleh faktor-faktor lain yang tidak dimasukkan dalam model penelitian ini.