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Surasmi, Ida Ayu
Universitas Warmadewa Denpasar
Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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PENGARUH KEAHLIAN AUDIT, KOMPLEKSITAS TUGAS, PENGALAMAN AUDITOR, DAN TEKANAN ANGGARAN WAKTU TERHADAP AUDIT JUDGMENT Ni Kadek Wulan Sari Dewi; Ida Ayu Surasmi; I Dewa Ayu Kristiantari
Jurnal Riset Akuntansi Warmadewa Vol. 3 No. 2 (2022): Jurnal Riset Akuntansi Warmadewa
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jraw.3.2.7631.24-29

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh keahilan audit, kompleksitas tugas, pengalaman auditor, tekanan anggaran waktu terhadap audit judgment. Fenomenanya yaitu adanya kasus kegagalan audit yang dilakukan oleh auditor pada Kantor Akuntan Publik. Populasi dalam penelitian adalah auditor pada Kantor Akuntan Publik di Bali, sampel yang digunakan yaitu sebanyak 74 orang responden. Teknik analisis data yang digunakan dalam penelitian ini adalah regresi linier berganda. Uji kelayakan yang digunakan yait uji F dan uji t. Berdasarkan hasil penelitian dapat dilihat bahwa keahilan audit berpengaruh positif dan signfikan terhadap audit judgment, kompleksitas tugas berpengaruh negatif signifikan terhadap audit judgment, pengalaman auditor berpengaruh positif signifikan terhadap audit judgment, tekanan anggaran waktu berpengaruh negatif signifikan terhadap audit judgment. Saran yang dapat diberikan oleh peneliti adalah Kantor Akuntan Publik di Bali meningkatkan audit judgment dengan memberikan pelatihan kepada auditor, mampu menyelesaikan tugas yang kompleks, mengkoreksi atau menjelaskan tugas yang diberikan kepada auditor, serta auditor lebih banyak mengaudit klien agar terlatih untuk mengaudit. Kemudian Kantor Akuntan Publik di Bali hendaknya memberikan waktu yang cukup dalam melaksanakan audit.
EKSPLORASI MANAJEMEN LABA: PENGUJIAN FINANCIAL DISTRESS, KEPEMILIKAN INSTITUSIONAL, DIVIDEN, DAN MODERASI KOMISARIS INDEPENDEN Putu Diajeng Intan Mayuni; Partiwi Dwi Astuti; Ida Ayu Surasmi
Jurnal Riset Akuntansi Warmadewa Vol. 6 No. 1 (2025): Jurnal Riset Akuntansi Warmadewa
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Warmadewa

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Abstract

This study aims to examine the effect of financial distress, institutional ownership, dividends, and the role of independent commissioners in moderating earnings management in banking companies listed on the Indonesia Stock Exchange (IDX) during the period 2021-2023. The research sample was obtained through a purposive sampling stage, which resulted in 18 companies with a total of 54 financial reports. Data analysis was carried out through the application of moderated regression analysis (MRA) through the use of the EViews 13 statistical program. The findings of this study describe in an empirical context, financial distress has a positive but insignificant effect on earnings management, institutional ownership has a negative and significant effect, while dividends have a positive and significant effect on earnings management. On the other hand, independent commissioners failed to moderate the effect of financial distress and dividends on earnings management, but were able to strengthen the effect of institutional ownership on earnings management..
PERAN MODAL DALAM MEMODERASI PENGARUH JUMLAH ANGGOTA, JUMLAH SIMPANAN, DAN JUMLAH PINJAMAN TERHADAP SISA HASIL USAHA (SHU) PADA KOPERASI SIMPAN PINJAM (KSP) DI DENPASAR SELATAN Ida Ayu Surasmi; Ni Nengah Apriliani; Komang Adi Kurniawan Saputra
Jurnal Riset Akuntansi Warmadewa Vol. 7 No. 1 (2026): Jurnal Riset Akuntansi Warmadewa
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Warmadewa

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh jumlah anggota, jumlah simpanan, dan jumlah pinjaman terhadap Sisa Hasil Usaha (SHU) pada Koperasi Simpan Pinjam (KSP) di Kecamatan Denpasar Selatan, serta menganalisis peran modal sebagai variabel moderasi. Penelitian ini dilatarbelakangi oleh fluktuasi SHU koperasi di wilayah tersebut, meskipun memiliki potensi ekonomi yang besar. Penelitian ini menggunakan pendekatan kuantitatif dengan metode analisis regresi moderasi (Moderated Regression Analysis). Sampel dalam penelitian ini terdiri dari 30 koperasi aktif yang dipilih melalui teknik purposive sampling. Hasil penelitian menunjukkan bahwa jumlah anggota berpengaruh positif dan signifikan terhadap SHU, jumlah simpanan dan jumlah pinjaman tidak berpengaruh signifikan terhadap SHU, Uji moderasi menunjukkan bahwa modal mampu memoderasi ketiga variabel bebas dengan arah yang berbeda. Modal memperkuat pengaruh jumlah anggota dan jumlah pinjaman terhadap SHU (positif signifikan), tetapi memperlemah pengaruh jumlah simpanan terhadap SHU (negatif signifikan).
The Effect of Good Corporate Governance, Corporate Social Responsibility, and Environmental Performance on Financial Performance in State-Owned Enterprises Listed on the Indonesia Stock Exchange in the 2019-2022 Period I Kadek Doni Wira Prasetya; Komang Adi Kurniawan Saputra; Ida Ayu Surasmi
Journal of Governance, Taxation and Auditing Vol. 4 No. 4 (2026): Journal of Governance, Taxation and Auditing (April - June 2026)
Publisher : PT Keberlanjutan Strategis Indonesia

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Abstract

Study This aiming For analyze Influence Good Corporate Governance, Corporate Social Responsibility, and Environmental Performance On Financial Performance of State-Owned Enterprises Listed on the Indonesia Stock Exchange for the 2019-2022 Period . Research This due to fluctuations performance state-owned enterprise finances and difference results study previously related connection third factor the to performance finance . Research This use method quantitative with approach analysis panel data regression . Population in study This consists of of the 34 state-owned companies which then selected with technique purposive sampling , obtained 18 companies that met the requirements criteria research . The data used originate from report annual and reports sustainability company during period 2019-2022. The main theory used in study This is Institutional Theory. The results of the study show that Good Corporate Governance influential positive to performance finance . Corporate Social Responsibility influential positive to performance finance . While that , Environmental Performance influential negative to performance finance .
The Effect of Profitability and Firm Size on Firm Value with Capital Structure as a Mediating Variable Nyoman Cyntia Riesta UTAMI; I Made WIANTO; Ida Ayu SURASMI
International Journal of Environmental, Sustainability, and Social Science (IJESSS) Vol. 6 No. 4 (2025): International Journal of Environmental, Sustainability, and Social Science (Jul
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v6i4.1442

Abstract

The property sector can withstand economic crises. The contribution of the property industry as one of the leading sectors to drive the Indonesian economy's GDP. However, historical performance still does not show significant improvement in the property sector. So it is necessary to research to analyze the factors that affect firm value. This study aims to analyze the effect of profitability, company size, and capital structure on firm value. The population in this study amounted to 91 companies, namely all property and real estate companies listed on the Indonesia Stock Exchange in 2024. While sampling in this study used purposive sampling so 13 companies were obtained with 6 years of observation the amount of data in the study was 78 observations. The analysis technique used to answer the hypothesis is path analysis using SPSS. The results of this study indicate that profitability has a negative but insignificant effect on capital structure, firm size has a positive and significant effect on capital structure in the company, profitability has a positive and significant effect on firm value, firm size has a positive but insignificant effect on firm value, capital structure has a negative but insignificant effect on firm value, capital structure does not act as a mediator on the effect of profitability on firm value, and capital structure acts as a perfect mediation on the effect of firm size on firm value in the company.
Co-Authors A.A. Media Martadiani, A.A. Media Anak Agung Bagus Amlayasa Aziz, Ita Sylvia Azita BINTANG, Ida Ayu Made Camela Erika D. Baltazar-Dayonot Cokorda Krisna Yudha Dewa Ayu Manik Candrapuspa DEWI, Ni Luh Aria Sukma Dorkas Marline Lovrian Mautang G. Oka Warmana GAYATRI, Sukma Genijayendra Sahya Amertha Hanilyn Aguilar Hidalgo I Dewa Kristiantari I Gusti Ayu Intan Saputra Rini I Gusti Ayu Intan Saputra Rini I Gusti Ayu Inten Miranti ARIMBAWA I Kadek Doni Wira Prasetya I Made Jamin Yasa I Made Suniastha Amerta I Made WIANTO I WAYAN SUARJANA Ida Ayu Made Ratih Ida Bagus Komang Suarka Ida Bagus Udayana Putra Ita Sylvia Azita Aziz Kawisana, Putu Gede Wisnu Permana Komang Adi Kurniawan Saputra Krensia Isidora Wea Wea Luh Gede Ariastuti Mambrasar, Dominggas Mautang, Dorkas Marline Lovrian Ni Kadek Wulan Sari Dewi Ni Luh Putu Indiani Ni Luh Putu Martini Ni Made Ayu Gemuh Rasa Astiti Ni Made Suryaningsih Ni Made Wahyuni Ni Nengah Apriliani Ni Nengah Seri Ekayani Ni Putu Intan Melani Ni Putu Intan MELANI Ni Putu Putri KRISNAYANTI Ni Wayan SITIARI Niña Jesha D. Clacio Ningsih, Ni Luh Anik Puspa Nyoman Cantika DEWI Nyoman Cyntia Riesta UTAMI Nyoman Senimantara Partiwi Dwi Astuti Prasetya, I Kadek Doni Wira Putra, I Made Wianto PUTRA, Putu Ary Krisna Putu Arika Wandari Putu Diajeng Intan Mayuni SANJAYANI, Made Wulan Guna Harta Stephanie B. Virtus-Reyes Sugiati, Gusti Ayu Wadu, Yesaya Widari, Dewa Ayu Putu Niti Wilmer Jane A. Lustan Wiratama, Nyoman Indra Wodu, Ye Saya Yanti, Gek Dian Dharma