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FAKTOR-FAKTOR PENGARUH KEPUASAAN KERJA AUDITOR PADA BPK RI PROVINSI BALI Sari, A.A Pt. Agung Mirah Purnama; Putra, I Made Wianto; Putra, I Gst. B. Ngr. P.; Yudha, Cokorda Krisna
Jurnal Ilmiah Akuntansi Vol 3, No 2 (2018): Volume 3, Nomor 2, Tahun 2018
Publisher : Universitas Pendidikan Ganesha

ABSTRAKPenelitian ini bertujuan untuk mengetahui secara empirisfaktor-faktor pengaruh kepuasan kerja auditor pada BPK RI Provinsi Bali. Faktor-faktor yang digunakan dalam penelitian ini adalah komitmen professional, kompleksitas tugas, locus of control dan time budget pressure. Kepuasan kerja auditor merupakan variabel dependen. Penelitian ini menggunakan sampel sebanyak 50 auditor. Metode penentuan sampel menggunakan kuesioner. Teknik analisis data menggunakan analisis linier berganda. Hasil penelitian membuktikan bahwa komitmen profesional dan locus of control auditor berpengaruh positif pada kepuasan kerja auditor sedangkan kompleksitas tugas dan time budget pressure auditor berpengaruh negatif padakepuasan kerja auditor pada Kantor BPK RI Provinsi Bali.Kata Kunci: Komitmen Professional, Kompleksitas Tugas, Locus Of control, Time Budget Pressure dan Kepuasan Kerja.ABSTRACTThis study aims to determine empirically factors influencing job satisfaction of auditors at BPK RI Bali Province. Factors used in this research are professional commitment, task complexity, and locus of control and time budget pressure. Auditor job satisfaction is a dependent variable. This study used a sample of 50 auditors. The method of determining sample is using questioner. Data analysis techniques use multiple linear analyses. The result of the research shows that professional commitment and locus of control auditor have positive effect on auditor job satisfaction while task complexity and time budget pressure auditor have negative effect on job satisfaction of auditor at BPK RI office of Bali Province.Keywords: Professional Commitment, Task Complexity, Locus Of control, Time Budget Pressure and Job Satisfaction.

The Influence Of Company Size, Financial Distress, KAP Reputation On Going Concern Audit Opinion Of Manufacturing Companies From BEI I Made Wianto Putra; Putu Gede Wisnu Permana KAWISANA
International Journal of Environmental, Sustainability, and Social Science Vol. 1 No. 2 (2020): International Journal of Environmental, Sustainability, and Social Science (Jul
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v1i2.29

The company's financial condition can show that the company can last for a certain amount of time. Going concern audit opinion is defined as an opinion issued by the auditor based on an audit that has been conducted, in which there are doubts about the ability of a business in maintaining its continuity of life to continue its business as a business entity in the future. The purpose of this study is to empirically examine the Effect of Company Size, Financial Distress, and KAP Reputation on Going Concern Audit Opinions on Manufacturing Companies on the Indonesia Stock Exchange (BEI) in 2016-2018. Where the number of samples of this study was 31 companies with 3 years of observation with purposive sampling. Data collection was carried out in this study with the study of documentation through the company's annual financial report or annual report obtained from the website www.idx.co.id. The method in this research is logistic regression analysis. From the results of the study, it can be concluded that Company Size and Financial Distress have a negative effect on ongoing concern audit opinion and Public Accounting Firms' reputation has a not significant positive effect on ongoing concern audit opinion.

FAKTOR-FAKTOR PENGARUH KEPUASAAN KERJA AUDITOR PADA BPK RI PROVINSI BALI A.A Pt. Agung Mirah Purnama Sari; I Made Wianto Putra; I Gst. B. Ngr. P. Putra; Cokorda Krisna Yudha
Jurnal Ilmiah Akuntansi Vol 3 No 2: Desember 2018
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v3i2.16642

ABSTRAKPenelitian ini bertujuan untuk mengetahui secara empirisfaktor-faktor pengaruh kepuasan kerja auditor pada BPK RI Provinsi Bali. Faktor-faktor yang digunakan dalam penelitian ini adalah komitmen professional, kompleksitas tugas, locus of control dan time budget pressure. Kepuasan kerja auditor merupakan variabel dependen. Penelitian ini menggunakan sampel sebanyak 50 auditor. Metode penentuan sampel menggunakan kuesioner. Teknik analisis data menggunakan analisis linier berganda. Hasil penelitian membuktikan bahwa komitmen profesional dan locus of control auditor berpengaruh positif pada kepuasan kerja auditor sedangkan kompleksitas tugas dan time budget pressure auditor berpengaruh negatif padakepuasan kerja auditor pada Kantor BPK RI Provinsi Bali.Kata Kunci: Komitmen Professional, Kompleksitas Tugas, Locus Of control, Time Budget Pressure dan Kepuasan Kerja.ABSTRACTThis study aims to determine empirically factors influencing job satisfaction of auditors at BPK RI Bali Province. Factors used in this research are professional commitment, task complexity, and locus of control and time budget pressure. Auditor job satisfaction is a dependent variable. This study used a sample of 50 auditors. The method of determining sample is using questioner. Data analysis techniques use multiple linear analyses. The result of the research shows that professional commitment and locus of control auditor have positive effect on auditor job satisfaction while task complexity and time budget pressure auditor have negative effect on job satisfaction of auditor at BPK RI office of Bali Province.Keywords: Professional Commitment, Task Complexity, Locus Of control, Time Budget Pressure and Job Satisfaction.

Aplikasi Akuntansi “Friendly” untuk Mengatasi Masalah Penysunan Laporan Keuangan BUMDes I Made Wianto Putra; I Wayan Kartana; I Gede Aryawan; Miswaty Miswaty
Abdimas Universal Vol. 4 No. 2 (2022): Oktober
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Balikpapan (LPPM UNIBA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/abdimasuniversal.v4i2.237

The ownership of village institutions is jointly controlled with the aim of improving the community's economic standard of living, one of which is through Village Owned Enterprises (BUMDes). BUMDes partners in Selulung Village and Belantih Village face obstacles with the implementation of bookkeeping or accounting. The partner problems, are: (1) Due to the lack of knowledge in recording transactions and preparing financial statements, (2) There is no partner awareness to fix financial management so that it can solve financial problems, (3) Partners do not have the knowledge of financial management about how to separate business finances from personal (household) finances. The solutions offered related to problem solving for BUMDes partners are: (1) Provide counseling activities regarding the importance of orderly administration in running BUMDes business, (2) Provide training activities for preparing financial reports with accounting applications namely “Friendly”. Analysis through the distribution of questionnaires to participants to obtain an overview related to the benefits of the training seen from the material got score 4.67 which was close to very good, the delivery of material with score 4.53 was also almost very good, the application made a score of 5 was very good. Until now, improvements and application trials are continuously being carried out so that they can be directly applied to each BUMDes.

Kualitas Audit Pada Kantor Akuntan Publik Di Wilayah Kota Denpasar Dengan Pendekatan Independesi, Fee Audit, Dan Pengalaman Auditor I Gusti Ayu Ari Widari; I Made Wianto Putra; I Dewa Ayu Eka Pertiwi
Jurnal Akuntansi Profesi Vol. 14 No. 01 (2023): Jurnal Akuntansi Profesi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v14i01.65936

Penelitian ini bertujuan untuk mengetahui pengaruh independensi, fee audit, dan pengalaman auditor terhadap kualitas audit. Populasi dalam penelitian ini adalah auditor yang bekerja di Kantor Akuntan Publik di Wilayah Kota Denpasar dengan jumlah auditor secara keseluruhan sebanyak 70 auditor. Metode penentuan sampel yang digunakan adalah metode purposive sampling, dimana ada beberapa pertimbangan yang di ambil oleh peneliti untuk menentukan sampel, sehingga memperoleh 45 auditor yang memenuhi kriteria untuk dijadikan sampel. Data yang digunakan dalam penelitian ini adalah data primer, yaitu kuesioner yang disampaikan secara langsung kepada auditor oleh peneliti. Teknik analisis data yang digunakan dalam penelitian ini adalah Regresi Linier Berganda, Uji F dan Uji t. Berdasarkan hasil penelitian dapat dilihat bahwa independensi berpengaruh positif terhadap kualitas audit, fee audit berpengaruh positif terhadap kualitas audit dan pengalaman auditor berpengaruh positif terhadap kualitas audit. Saran yang dapat diberikan oleh peneliti adalah Kantor Akuntan Publik di Wilayah Kota Denpasar diharapkan memberikan teguran atau sanksi kepada auditor yang tidak bersikap independen dalam melaksanakan audit, adanya kerja sama auditor dengan pihak manajemen klien, membuat kebijakan audit yang sesuai dengan tingkat kesulitan yang akan dihadapi dalam melaksanakan audit, serta secara berkala memberikan pelatihan kepada auditor. Kata Kunci: Independensi, Fee Audit, Pengalaman Auditor, Kualitas Audit

Pengungkapan Sustainability Report dan Firm Value I Wayan Kartana; Desi Tri Ira Santi; I Made Wianto Putra; Putu Gede Wisnu Permana Kawisana; Ida Ayu Sri Meitri
Jurnal Ekonomi Akuntansi dan Manajemen Vol 22 No 2 (2023)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v22i2.41435

The primary purpose of having a sustainability report is to enhance the confidence of the public in the company, ultimately leading to an increase in the company's worth. Firm Value refers to how investors perceive the company and is a significant factor they consider when making investment choices. The aim of this study is to analyze how the disclosure of Sustainability Reports affects the valuation of companies that are listed on the Sri-Kehati Stock Index. The sample selection was carried out using the purposive sampling method, so as to obtain a sample of 7 companies with an observation period of 5 years (2017-2021). This study employs quantitative data analysis, specifically using secondary data obtained from sustainability reports and annual reports accessed through the respective company websites. The research utilizes multiple linear regression as the chosen technique. The findings of this study suggest that there is no notable impact on the value of Sri-Kehati Stock Index Listed Companies based on the disclosure of sustainability reports, economic disclosures, environmental disclosures, and social disclosures. These results have theoretical implications, as they challenge the ability of stakeholder theory to explain the findings, while behavioral theory may provide a more suitable explanation. Furthermore, this research has practical implications for both issuers and the government, indicating that the disclosure of sustainability reports does not contribute to an increase in firm value. Keywords: Disclosure of Sustainability Report, Firm Value

E-System Perpajakan pada Kepatuhan Wajib Pajak Dimediasi oleh Variabel Locus of Control Cok Krisna Yudha; I Made Wianto Putra
E-Jurnal Akuntansi Vol 33 No 4 (2023)
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.2023.v33.i04.p19

This study aims to determine the impact of electronic systems on taxpayer compliance with orbit control as a parameter. The research sample collection method uses a non-probabilistic sampling method, namely random sampling. The data collection method is distributing questionnaires to 100 taxpayers. The Partial Last Square (PLS) model is the technique used in this study. The results showed that the E-system had a positive and significant effect on Locus of Control, Locus of Control had a positive and significant effect on taxpayer compliance, the E-system had a positive and significant effect on taxpayer compliance. Research also shows that the Locus of Control is able to mediate the influence of the E-system on taxpayer compliance. Keywords: Taxation E-System; Taxpayer Compliance; Locus of Control

Optimalisasi Tatakelola Bumdes Selulung Sebayantaka Desa Selulung Kecamatan Kintamani Barat-Bangli Kartana, I Wayan; Amlayasa, Anak Agung Bagus; Putra, I Made Wianto; Sari, Indah Permata
Jurnal Pengabdian Masyarakat Akademisi Vol. 5 No. 1 (2026)
Publisher : Jurnal Pengabdian Masyarakat Akademisi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/jpma.v5i1.1567

Pemberdayaan Berbasis Masyarakat (PBM) difokuskan pada optimalisasi tata kelola Badan Usaha Milik Desa (BUMDes) Selulung di Kecamatan Kintamani Barat, Bangli. Kegiatan ini bertujuan untuk meningkatkan manajemen keuangan dan transparansi dalam pengelolaan BUMDes. Analisis situasi mengidentifikasi berbagai tantangan, seperti kurangnya pengetahuan manajemen, rendahnya transparansi, dan minimnya keterlibatan masyarakat. Solusi yang diusulkan mencakup pelatihan manajemen keuangan bagi pengurus BUMDes, penerapan sistem informasi keuangan berbasis teknologi, serta peningkatan partisipasi masyarakat dalam pengelolaan usaha. Dengan implementasi program ini, diharapkan BUMDes Selulung mampu meningkatkan efisiensi operasional, akuntabilitas, dan kesejahteraan masyarakat, serta mendukung pembangunan berkelanjutan di daerah tersebut. Program ini tidak hanya bermanfaat bagi pengurus, tetapi juga memperkuat peran masyarakat dalam pengawasan dan dukungan terhadap BUMDes

The Influence of Taxpayer Awareness, Tax Sanctions, and the Level of Understanding of Taxpayers on Individual Taxpayer Compliance at KPP Pratama Gianyar DWIPASARI, Made Sukma; PUTRA, I Made Wianto; KAWISANA, Putu Gede Wisnu Permana
Journal of Governance, Taxation and Auditing Vol. 1 No. 3 (2023): Journal of Governance, Taxation and Auditing (January - March 2023)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v1i3.552

This study entitled The Effect of Taxpayer Awareness, Tax Sanctions, and the Level of Understanding of Taxpayers on Individual Taxpayer Compliance at KPP Pratama Gianyar. The problems studied in this study are: how is the influence of taxpayer awareness, tax sanctions, and the level of partial understanding of taxpayers on individual taxpayer compliance at KPP Pratama Gianyar. This study aims to determine the awareness of taxpayers, tax sanctions, and the level of partial understanding of taxpayers on individual taxpayer compliance at KPP Pratama Gianyar. The research sample is 100 respondents. The primary data collection was carried out using a questionnaire. The data analysis technique used is multiple linear regression. The results of this study show that there is a positive and significant effect partially from taxpayer awareness, tax sanctions, and the level of understanding of taxpayers on individual taxpayer compliance at KPP Pratama Gianyar.

The Effect of Brand Image on Online Purchase Decision with Mediation Word of Mouth on Fashion Products in Denpasar-Bali Province I.A Pt. Santi Purnamawati; I Made Wianto Putra; Ni Made Wahyuni
Jurnal Ekonomi dan Bisnis Jagaditha Vol. 9 No. 1 (2022): Jurnal Ekonomi & Bisnis JAGADITHA
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jj.9.1.2022.90-98

The purpose of this study was to develop and test the impact of brand image on online buying decisions through reviews of fashion products in Bali, Indonesia. This study uses a questionnaire method that is systematically conducted based on the purpose of the study. The number of respondents was 100 respondents. This study uses the Likert scale to measure variables when testing validity and reliability variables. This study was analysed by a PLS-based SEM. The results of this study show that (1) brand image has a great influence on electronic word-of-mouth, (2) brand image has a big influence on online purchase decisions, and (3) word-of-mouth has a big influence. Communicate your brand image and online purchase decision with online purchase decision and (4) word of mouth.

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