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All Journal Krisna: Kumpulan Riset Akuntansi Juara: Jurnal Riset Akuntansi MIX : Jurnal Ilmiah Manajemen Moneter : Jurnal Akuntansi dan Keuangan Warmadewa Management and Business Journal (WMBJ) Jurdimas (Jurnal Pengabdian Kepada Masyarakat) Royal Abditani : Jurnal Pengabdian Masyarakat Jurnal Aplikasi Akuntansi STATERA: Jurnal Akuntansi dan Keuangan Jurnal Ilmiah Akuntansi dan Bisnis Valid Jurnal Ilmiah JAZ: Jurnal Akuntansi Unihaz Amnesty: Jurnal Riset Perpajakan Accounting Profession Journal (APAJI) Wacana Ekonomi : Jurnal Ekonomi, Bisnis dan Akuntansi Journal of Applied Management and Accounting Science (JAMAS) Jurnal Pajak dan Bisnis (Journal of Tax and Business) Journal Of Business, Finance, and Economics (JBFE) Jurnal Bina Bangsa Ekonomika AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Jurnal Ilmiah Manajemen dan Kewirausahaan Journal of Financial and Tax Balance : Jurnal Akuntansi dan Manajemen Journal of Innovation Research and Knowledge SWARNA Jurnal Ekonomi dan Bisnis Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) EDUCTUM: Journal Research JISMA: Jurnal Ilmu Sosial, Manajemen, dan Akuntansi Al-Zayn: Jurnal Ilmu Sosial & Hukum Jurnal Akademi Akuntansi Indonesia Padang SWARNA: Jurnal Pengabdian Kepada Masyarakat JIMEK As-Syirkah: Islamic Economic & Financial Journal Jurnal Ilmiah Manajemen Dan Kewirausahaan

Kustina, Ketut Tanti

Universitas Pendidikan Nasional Bali

Author-ID : 2688640

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PENGARUH PERGANTIAN MANAJEMEN, OPINI GOING CONCERN, DAN TINGKAT PERTUMBUHAN PERUSAHAAN TERHADAP AUDITOR SWITCHING PADA PERUSAHAAN SEKTOR KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Ni Wayan Lesya Pratiwi; Ketut Tanti Kustina
Jurnal Ilmiah Akuntansi & Bisnis Vol 3 No 2 (2018)
Publisher : Universitas Pendidikan Nasional

The Influence of Management Replacement, Going Concern Opinion and Level of Company Growth to Auditor Switching: Case Study of Financial Sector Companies Listed on the Indonesia Stock Exchange in 2014 – 2017.The issue of Independency is the main problem of Auditor exchange or The Auditor Accounting Office (Auditor Switching) that usually as a mandatory in Indonesia. The auditor switching is also take place compulsorily because of the government regulations that require auditor rotation, not only in mandatory rotation but also happen as voluntary. Some various arguments arise when the company doing the auditor rotations voluntary or Accounting Office Company, due to this case happens outside of the regulations of auditor switching that already set by the government. The purpose of this research is to determine the effect of the management replacement, going concern opinion and the level of company growth towards to auditors switching, especially to companies that conduct the auditor rotation voluntary. This research is using the financial data report of Financial Sector Companies that listed on The Indonesia Stock Exchange (IDX) in 2014 – 2017. The method of data collection is by purposive sampling method, which is based on pre-determined criteria. The hypothesis on this research was tested by using the logistic regression analysis method. The result of this research showed that the management exchange variables, going concern opinion and the level of company growth was positively influenced to the auditor switching.Keywords: Auditor switching, management exchange, going concern opinion, level of company growth, mandatory, voluntary.

MINAT MAHASISWA AKUNTANSI UNTUK MENGIKUTI PENDIDIKAN PROFESI PENILAI DITINJAU DARI MOTIVASI SOSIAL, MOTIVASI KARIR DAN MOTIVASI EKONOMI Raka Saputra; Ketut Tanti Kustina
Jurnal Ilmiah Akuntansi & Bisnis Vol 4 No 1 (2019)
Publisher : Universitas Pendidikan Nasional

Minat Mahasiswa Akuntansi untuk Mengikuti Pendidikan Profesi Penilai Ditinjau dari Motivasi Sosial, Motivasi Karir dan Motivasi Ekonomi. Penelitian ini bertujuan untuk menganalisis pengaruh motivasi terhadap minat mahasiswa akuntansi mengikuti pendidikan profesi penilai. Penelitian ini menggunakan data primer dalam bentuk kuesioner. Penelitian ini dilakukan di Universitas Pendidikan Nasional (Undiknas) dengan responden yang telah lulus mata pelajaran akuntansi pengantar I. Penelitian ini menggunakan accidental sampling dan teknik analisis data adalah analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa secara parsial dan simultan motivasi sosial, motivasi karir dan motivasi ekonomi berpengaruh positif terhadap minat mahasiswa akuntansi mengikuti pendidikan profesi penilai. Koefisien determinasi regresi adalah 53,8%, ini berarti bahwa kemampuan variabel independen untuk menjelaskan variabel dependen adalah 53,8%, sedangkan sisanya 46,2% dipengaruhi oleh variabel yang tidak dibahas dalam penelitian ini.Kata kunci: motivasi sosial, motivasi karier, motivasi ekonomi, minat mengikuti pendidikan profesi penilai

PENGARUH PENERAPAN BRANCHLESS BANKING DAN E-BANKING TERHADAP KINERJA KEUANGAN SEKTOR PERBANKAN DI INDONESIA Ketut Tanti Kustina; Yunike Wulandari Wulandari Sugiarto
Jurnal Ilmiah Akuntansi & Bisnis Vol 5 No 1 (2020)
Publisher : Universitas Pendidikan Nasional

This study aims to determine the effect of the implementation of branchless banking and e-banking on the performance of Indonesian banks. This type of research is quantitative by using a population of banking companies in Indonesia which are listed on the Indonesia Stock Exchange in 2016 to 2019. Sampling uses a purposive sampling technique. The analytical method used is multiple linear regression analysis. The results of this study indicate that the application of branchless banking has not significant effect on the performance of Indonesian banks and the application of e-banking has a positive and significant effect on the performance of Indonesian banks. Keywords: Branchless Banking, e-Banking, and Indonesian Banking Performance

IMPLEMENTASI PSAK 71 JANUARI 2020 DAN PROFITABILITAS PERBANKAN DI INDONESIA Ketut Tanti Kustina; I Gusti Putu Ngurah Alit Putra
Jurnal Ilmiah Akuntansi & Bisnis Vol 6 No 1 (2021)
Publisher : Universitas Pendidikan Nasional

Penelitian ini bertujuan untuk mengetahui perbedaan profitabilitas sebelum dan sesudah penerapan PSAK 71 yang resmi diterapkan per 1 Januari 2020. PSAK 71 merupakan pencadangan atas menurunnya nilai aset keuangan yang berupa kredit. Objek penelitian ini adalah perusahaan perbankan milik BUMN. Dalam penelitian ini untuk mengetahui apakah terdapat perbedaan profitabilitas sebelum dan sesudah penerapan PSAK 71 peneliti menggunakan metode yang digunakan adalah Paired Sample T-Test. Bedasarkan dari asil uji Paired Sample T-Test mendapat nilai signifikasi 0,000 <0,005 yang artinya terdapat perbedaan profitabilitas yang signifikan sebelum dan sesudah penerapan PSAK 71. Penerapan PSAK 71 menyebabkan penurunan profitabilitas perbankan yang dikarenakan meningkatnya pencadangan kerugian penurunan nilai yang dibentuk perbankan akibat dari kredit yang tidak tertagih. Saran yang dapat diberikan adalah walaupun mengalami penurunan profitabilitas yang signifikan perbankan diharapkan memberikan pelayanan yang maksimal kepada masyarakat dalam pemberian kredit guna meningkatkan perekonomian. Kata kunci : PSAK 71, CKPN, Profitabilitas

IMPLEMENTASI CORPORATE SOCIAL RESPONSIBILITY BERDASARKAN KONSEP TRI HITA KARANA PADA KOPERASI Made Deny Claudia Larasati; Ketut Tanti Kustina
Valid: Jurnal Ilmiah Vol 16 No 1 (2019)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (536.996 KB)

The purpose of this study was to determine the implementation of Corporate Social Responsibility (CSR) based on the concept of Tri Hita Karana (THK) at KSU. Kori Amerta Sedana. This study uses a qualitative approach with a case study method. Sources of data from this study, namely primary and secondary data sources in the form of interviews and documentation from cooperatives. Therefore, in this study, researchers themselves or assisted by others were the main data collection tools. In this study there were informants, namely CSR actors at KSU. Kori Amerta Sedana and other related informants. Data collection is done by interviews, non-participant observation, and documentation. The results of this study indicate that the implementation of CSR in KSU. Kori Amerta Sedana has been carried out in an integrated manner and there are 3 (three) main references related to the implementation of CSR based on the THK concept, namely CSR parhyangan, CSR pawongan, CSR palemahan.

ANALISIS PENGARUH FINANCIAL DISTRESS, DEBT DEFAULT, KUALITAS AUDITOR, AUDITOR CLIENT TENURE, OPINION SHOPPING DAN DISCLOSURE, TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Evin Saputra; Ketut Tanti Kustina
KRISNA: Kumpulan Riset Akuntansi Vol. 10 No. 1 (2018): Krisna: Kumpulan Riset Akuntansi
Publisher : Fakultas Ekonomi, Program Studi Akuntansi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1232.255 KB)

Going Concern merupakan salah satu postulat dasar dalam akuntansi yang menerangkan konsep bahwa perusahaan akan terus dianggap ada, terus beroperasi dalam jangka waktu kedepan, mampu untuk mempertahankan eksistensi dan kelangsungan hidupnya, serta tidak akan mengalami likuidasi. Opini audit going concern merupakan opini audit yang dikeluarkan oleh auditor untuk mengevaluasi apakah terdapat kesangsian dan atau keraguan terhadap kemampuan perusahaan atau entitas demi mempertahankan kelangsungan hidupnya. Penelitian ini bertujuan untuk mendapatkan bukti empiris tentang pengaruh financial distress, debt default, kualitas auditor, auditor client tenure, opinion shopping, dan disclosure terhadap penerimaan opini audit going concern. Sampel yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dan telah memenuhi kriteria yang ada selama periode 2013 – 2016 yaitu sejumlah 29 perusahaan yang diperoleh dari total 148 Perusahaan dan tergabung dalam 19 jenis / sektor yang berbeda. Teknik analisis data menggunakan regresi logistik. Hasil penelitian ini membuktikan secara empiris bahwa : (1) Financial Distress berpengaruh negatif terhadap penerimaan opini audit going concern, (2) Debt Default berpengaruh positif terhadap penerimaan opini audit going concern, (3) Kualitas Auditor tidak berpengaruh terhadap penerimaan opini audit going concern, (4) Auditor Client Tenure berpengaruh negatif terhadap penerimaan opini audit going concern, (5) Opinion Shopping berpengaruh negatif terhadap penerimaan opini audit going concern, (6) Disclosure berpengaruh positif terhadap penerimaan opini audit going concern. Kata kunci : Financial Distress, Debt Default, Kualitas Auditor, Auditor Client Tenure, Opinion Shopping, Disclosure, Penerimaan Opini Audit Going Concern.

PENGARUH KINERJA LINGKUNGAN, SENSITIVITAS INDUSTRI, DAN UKURAN PERUSAHAAN, TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Tanti Kustina
KRISNA: Kumpulan Riset Akuntansi Vol. 12 No. 1 (2020): KRISNA: Kumpulan Riset Akuntansi
Publisher : Fakultas Ekonomi, Program Studi Akuntansi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (294.533 KB)

Corporate Social Responsibility is a disclosed transparently and is expected to obtain legitimacy from the public. This study aims to determine the effect of Environmental Performance, Company Size, and Industry Sensitivity on the disclosure of Corporate Social Responsibility in Manufacturing Companies listed on the Indonesia Stock Exchange in 2015 - 2017. The technique of sample selection uses purposive sampling in 24 manufacturing companies. Data analysis techniques used in this study are the classic assumption test and multiple linear regression test. All variables are stated to be free from interference from classical assumptions. From the results of multiple linear regression test results f test obtained a significant value of 0,000 or <0.05. This means that Environmental Performance, Company Size, and Industrial Sensitivity in Manufacturing Companies listed on the Indonesia Stock Exchange have a significant simultaneous effect. Partial testing shows the results that the variable Environmental Performance and Industrial Sensitivity has a positive and significant effect on Corporate Social Responsibility while the Company Size variable has a negative influence on Corporate Social Responsibility.

Pengaruh Penerapan Pajak Progresif dan Perilaku Konsumtif Wajib Pajak dalam Pembelian Kendaraan Bermotor terhadap Pendapatan Asli Daerah Provinsi Bali UPT. Samsat di Kota Denpasar Ni Putu Indah Rahayu; Ketut Tanti Kustina
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 18 No. 2 (2019)
Publisher : Universitas Warmadewa

Abstract - Consumptive behavior of the Balinese people who are taxpayers in purchasing motorized vehicles can increase the income of the Bali region. The higher the consumptive level of taxpayers in purchasing motorized vehicles, the greater the nominal value of the tax that must be paid by the taxpayer, the greater the vehicle tax rate that must be paid so that it can indirectly increase regional income. The aims of this research was to determine the role of taxpayer consumptive behavior in purchasing motorized vehicles in mediating the implementation of progressive taxes on Regional Original Revenues of the UPT. Samsat in Denpasar City. The population for this research is all employees of the PKB (Motor Vehicle Tax) section of the UPT. Samsat in the city of Denpasar in Denpasar as many as 55 people. The method of determining the sample by census method or saturated sample method, then the sample of this research is a number of 55 employees part of tax revenue in the UPT. Samsat in Denpasar City is different in Denpasar. The analysis technique used is path analysis by first testing the validity and reliability of the data collection instrument in the form of a questionnaire because the data source used is primary data. Based on the analysis of the effect of taxpayers' consumptive behavior in purchasing motorized vehicles on the local revenue of UPT.Samsat in Denpasar City at 89.20% variations in Regional Original Revenue UPT.Samsat In Denpasar City is influenced by the application of progressive taxation and variations in taxpayer consumptive behavior in purchasing motorized vehicles, while the remaining 10.80% is explained by other factors not included in the model. This result means that the taxpayer's consumptive behavior in purchasing motorized vehicles positively and significantly mediates the effect of implementing progressive tax on UPT.Samsat Regional Original Income in Denpasar City. Abstrak - Perilaku konsumtif masyarakat Bali yang merupakan wajib pajak dalam pembelian kendaraan bermotor dapat meningkatkan pendapatan daerah Bali. Semakin konsumtif wajib pajak dalam pembelian kendaraan bermotor,semakin besar nilai nominal pajak yang harus dibayarkan oleh wajib pajak maka semakin besar juga tarif pajak kendaraan yang harus dibayarkan sehingga secara tidak langsung dapat meningkatkan pendapatan daerah. Tujuan penelitian ini adalah untuk mengetahui peran perilaku konsumtif wajib pajak dalam pembelian kendaraan bermotor dalam memediasi penerapan pajak progresif terhadap Pendapatan Asli Daerah UPT. Samsat Di Kota Denpasar. Populasi untuk penelitian ini adalah seluruh karyawan bagian PKB (Pajak Kendaraan Bermotor) dari UPT. Samsat Di Kota Denpasar Di Denpasar sebanyak 55 orang. Metode penentuan sampel dengan metode sensus atau metode sampel jenuh, maka sampel penelitian ini adalah sejumlah 55 karyawan bagian pendapatan pajak di UPT. Samsat Di Kota Denpasar yang berbeda Di Denpasar. Teknik analisis yang di gunakan adalah path analysis dengan terlebih dahulu melakukan uji validitas dan reliabilitas pada instrument pengumpulan data berupa kuisioner karena sumber data yang di gunakan merupakan data primer. Berdasarkan hasil analisis pengaruh perilaku konsumtif wajib pajak dalam pembelian kendaraan bermotor terhadap pendapatan asli daerah UPT.Samsat Di Kota Denpasarsebesar 89.20% variasi Pendapatan Asli Daerah UPT.Samsat Di Kota Denpasar dipengaruhi oleh Penerapan pajak progresif dan variasi perilaku konsumtif wajib pajak dalam pembelian kendaraan bermotor, sedangkan sisanya sebesar 10.80% djelaskan oleh faktor lain yang tidak dimasukkan ke dalam model. Hasil ini mempunyai arti bahwaperilaku konsumtif wajib pajak dalam pembelian kendaraan bermotor secara positif dan signifikan memediasi pengaruh penerapan pajak progresif terhadap Pendapatan Asli Daerah UPT.Samsat Di Kota Denpasar.

Pengaruh Workload, Masa Perikatan Audit dan Spesialisasi Auditor Terhadap Defisiensi Audit pada KAP yang digunakan oleh Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2015-2018 I Gusti Ayu Diah Utari; Ketut Tanti Kustina; Putu Gitta Gresia
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 20 No. 1 (2021)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.20.1.3149.38-48

The Effect Of Workload, Audit Tenure, And Auditors’ Specialization On Audit Deficiencies Based On Audit Firms Used By Manufacture Companies That Listed On IDX 2015-2018 This study aims to examine whether workload, audit tenure, auditors’ specialization influence the occurrence of audit deficiencies conducted by audit firms on the basis of the data that collected by the Finance Finance Professions Supervisory Centre (PPPK), Ministry of Finance RI. This research uses 40 audit firms as population and 34 sample that was collected by purposive sampling method. Workload is measured by the ratio of comparison between total clients and total audit partners. Audit tenure calculated using intervale scale. Auditors’ specialization calculated by dummy variable. Basis of the data of audit deficiencies is based on report of audit results by the Finance Finance Professions Supervisory Centre (PPPK), Ministry of Finance RI. This research is quantitative research using multiple linear regression analysis. The results indicate that the workload and audit tenure has a positive impact on audit deficiencies. Auditors’ specialization has a negative impact on deficiencies audit.

Analisis Dampak Kebijakan Restrukturisasi Kredit Terhadap Laba dan Likuiditas BPR di Kabupaten Badung Ketut Tanti Kustina; I Gede Merta Nugrahita Suryawan; I Gusti Ayu Diah Utari
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 21 No. 1 (2022)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.21.1.2022.93-104

The purpose of this research was to determine whether or not there is an effect of OJK's credit restructuring policy on banks, which is reflected by a significant difference in profit and liquidity before and after the policy. Credit restructuring is a step to provide relief from bank loan installments or leasing loans for debtors or borrowers whose businesses and jobs have been directly or indirectly affected by the COVID-19 pandemic. This type of research is quantitative with the form of event study research and using the population of all BPRs in Bali Province. The research sample was taken using purposive sampling. The data analysis method used was a different test (paired sample t-test). The results of this study indicate that there is a significant difference in profits before and after the OJK credit restructuring policy, which means that the OJK credit restructuring policy as an effort to anticipate COVID-19 has a significant effect on banking.

Co-Authors Agung Gede Wikantara Andistan, Ignacia Betrya Arimbawa, Dewa Ketut Asri, Ni Kadek Onic Tiddyari Ayu, I Gusti Bagus Danadyaksa Wijaya Budiadnyan, Ni Putu Cahya Putri, Ni Made Desak Made Febri Purnama Sari Desak Made Sukarnasih Desak Made Sukarnasih Devy Leviyanthie Zulianto Dewa Ayu Komang Tri Adinda Dewi Dewa Ayu Nyoman Nathania Asuntya Dewa Ketut Arimbawa Dewi, Dewa Ayu Komang Tri Adinda Dewi, Putu Purnama Dwipayana, I Made Restu Evin Saputra Fitriani Gine Das Prena Gusi Putu Lestara Permana Harta, I Gede Eka Sujaya Henny Rahyuda I Dewa Gede Wahyu Dharma Suputra I Gede Cahyadi Putra I Gede Merta Nugrahita Suryawan I Gusti Ayu Agung Omika Dewi I Gusti Ayu Agung Pradnya Dewi I Gusti Ayu Agung Pradnya Dewi I Gusti Ayu Diah Utari I Gusti Ayu Diah Utari I Gusti Ayu Diah Utari I Gusti Ayu Diah Utari I Gusti Ayu Tirtayani I Gusti Bagus Wiksuana I Gusti Ngurah Putra Suryanata I Gusti Putu Ngurah Alit Putra I Gusti Surya Adi Wiandika I Nengah Wirsa I Nyoman Gede Arya Diatmika I Nyoman Raditya Suparsabawa I Nyoman Sunarta I Nyoman Sunarta I Putu Vicky Suryadharma I.G.A Desy Arlita IGA Diah Utari Kadek Apri Suadnyani Kadek Dellavia Vinata Prabandari Kadek Lyana Prilandewi Krisnanda, Rama Adi Kurniawan, I Made Agus Adi Laksmi, Kadek Wulandari Larasati, Made Deny Claudia Luh Putu Mirah Arisanti Luh Putu Sri Utami Made Deny Claudia Larasati Mardiantari, Ni Komang Ayu Maulani, Salma Medianasuari, Ida Ayu Putu Dyah Millawati Milawati Mini Citra Wati, Mang Ni Kadek Dwi Permatasari Ni Kadek Onic Tiddyari Asri Ni Kadek Pande Febriyanti Ni Ketut Arista Ameliasari Ni Luh Putu Candra Dewi Ni Luh Putu Sariani Ni Putu Budiadnyani Ni Putu Budiadnyani Ni Putu Indah Rahayu Ni Putu Linda Arya Pratiwi Ni Putu Suryawati Ni Wayan Lesya Pratiwi Omika Dewi, I G. A. Agung Pramudya, Made Reynaldo Pratiwi, Ni Wayan Candra Satya Prawitasari, Putu Putri Putri, Ayu Putu Diah Pradnyani Putri, Ida Ayu Kade Setia Putu Ayuni Kartika Putri Suardana Putu Budi Arnaya Putu Budihartanti Putu Gitta Gresia Putu Pande R. Aprilyani Dewi Putu Purnama Dewi Putu Putri Prawitasari Putu Sri Arta Jaya Kusuma Putu, Ni Luh Raka Saputra Rama Adi Krisnanda Septiani, Ni Kadek Ayu Putri Suparsabawa, I Nyoman Raditya Suputra, I Dewa Gede Wahyu Dharma Trista Dewi, Anak Agung Utaman, Gede Aditya Putra Utari, I Gst Ayu Diah Utari, I Gusti Ayu Diah Utari, I. G. A Diah Wahyu Santoso Aji Waja, I Gede Satiya Brana Wiagustini, Ni Luh Yuliani, Ni Luh Ayu Yunike Wulandari Wulandari Sugiarto

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