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All Journal Jurnal Ekonomi dan Bisnis Jagaditha Krisna: Kumpulan Riset Akuntansi Jurnal Akuntansi Profesi JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Postgraduated Community Service Journal Community Services Journal (CSJ) Jurnal Riset Akuntansi Warmadewa
I Made Wianto Putra
Fakultas Ekonomi Dan Bisnis Universitas Warmadewa
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Pengaruh Inflasi, Nilai Tukar Rupiah (USD), Suku Bunga Dan Ekspor Terhadap Cadangan Devisa Negara Indonesia Tahun 2009-2019 Indro Suwarno; I Made Wianto Putra; I Nyoman Sutapa
Jurnal Riset Akuntansi Warmadewa Vol. 2 No. 1 (2021)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jraw.2.1.2933.48-53

Abstract

The purpose of the research was to find out and test the influence of independent variables (Inflation, Rupiah Exchange Rate, Interest Rate and Export) on dependent variables (Foreign Exchange Reserves of Indonesia). This research was conducted in Indonesia using time series data obtained from the Central Statistics Agency and Bank Indonesia from 2009-2019. This research data analysis method uses multiple linear regression analysis namely Classical Assumption Test and data processed using IBM SPSS computer program, for testing this research hypothesis researchers use t Test, F Test and Determination Coefficient. From the results of simultaneous testing, it can be concluded that inflation, rupiah exchange rate, interest rate, and export affect Indonesia's foreign exchange reserves. While the test results can be partially concluded that Inflation has no effect on Indonesia's foreign exchange reserves, rupiah exchange rate has a positive and significant effect on Indonesia's foreign exchange reserves, interest rates have no effect on foreign exchange reserves in Indonesia, exports have a positive and significant effect on foreign exchange reserves in Indonesia.
Pengaruh Tekanan Anggaran Waktu, Locus of Control, Kompleksitas Tugas dan Turnover Intention Terhadap Perilaku Disfungsional Auditor Pada Kantor Akuntan Publik di Provinsi Bali Dewa Ayu Shiinta Widhiaswari; I Made Wianto Putra; Ni Nyoman Sri Rahayu Damayanti
Jurnal Riset Akuntansi Warmadewa Vol. 2 No. 1 (2021)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jraw.2.1.2934.54-59

Abstract

The purpose of this study was to determine the Time Budget Pressure, Locus of Control, Task Complexity and Turnover Intention affect the dysfunctional behavior of auditors at KAP in Bali Province. The number of samples in this study were 82 auditors. The sampling technique used is a non-probability sampling method. The data analysis technique in this study is multiple linear regression analysis. Based on the results of the analysis, it was found that Time Budget Pressure and Locus Of Control had a negative effect on the Auditor's Dysfunctional Behavior at the Public Accounting Firm in Bali Province. Task Complexity and Turnover Intention have a positive effect on the Dysfunctional Behavior of the Auditor at the Public Accounting Firm in Bali Province.
Pengaruh Pengalaman Kerja, Kompetensi, dan Independensi Terhadap Kualitas Audit Dengan Etika Auditor Sebagai Variabel Moderasi (Pada Kantor Akuntan Publik Provinsi Bali) Ni Made Rara Suhitha; I Made Wianto Putra; I. B. Made Putra Manuaba
Jurnal Riset Akuntansi Warmadewa Vol. 3 No. 1 (2022)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jraw.3.1.4713.34-39

Abstract

The results of this study show that (1) Work Experience has no positive and significant effect on audit quality at public accounting firms in Bali province. This is indicated by the results of the t-test explained that the significance level of 0.460> 0.05 which means that the Work Experience variable has no significant effect on the Quality of Audits at the Public Accounting Firm of Bali Province. (2) Competency Variables have a significant effect on audit quality. This is indicated by the results of the test-t explained that the significance level> is 0.039< 0.05, which means that the Competency variable has a significant effect on audit quality. (3) The independence variable has no significant effect on audit quality. This is indicated by the result of the test-t has a Beta value of 0.258 and a Sig value. 0.013, which means that auditor ethics moderates the effect of work experience on audit quality. (5) Auditor Ethics moderates the effect of Competence on Audit Quality at Public Accounting Firms of Bali Province. Beta value of 0.275 and Sig value. 0.011, which means that auditor ethics moderates the effect of competence on audit quality. (6) Auditor Ethics moderates the effect of Independence of Audit Quality in Public Accounting Firms of Bali Province. This is indicated by the result of the test-t has a Beta value of 0.249 and a Sig value. 0.022, which means that Auditor Ethics moderates the effect of Work Experience on Audit Quality.
Pengaruh Gaya Kepemimpinan, Budaya Organisasi, Pemahaman Good Governance, Profesionalisme, dan Independensi Terhadap Kinerja Auditor pada Kantor BPK RI Provinsi Bali Putu Adi Setia Wahyu; I Made Wianto Putra; Ni Putu Rediatni Giri
Jurnal Riset Akuntansi Warmadewa Vol. 3 No. 1 (2022)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jraw.3.1.4715.45-50

Abstract

In conducting research that to be able to find out the influence of leadership style, organizational culture, understanding of good governance and professionalism, independence to the performance of auditors. Where when doing this research has determined the sample where used as many as 150 people in conducting research. As for being able to find out the results of this research, data analysis techniques are used in the form of multiple linear regression. And based on the results of research research shows that there is a positive and significant influence on the performance of auditors. While in organizational culture explaining the existence of positive influences, and on understanding good governance get answers that explain the positive influence on performance. And the last on independence which shows a positive result to the test that has been done. Where the magnitude of the influence on this free variable that gets results in the form of 70% of the results that have been studied. So of all the results that have been explained explained that all the tests conducted have a positive effect on the results that have been done.
PENGARUH AKUNTANBILITAS, PROFESIONALISME DAN PENGALAMAN TERHADAP KUALITAS PADA KANTOR AKUNTAN PUBLIK DI DENPASAR Ni Komang Ayu Triwulani; I Made Wianto Putra; I Ketut Puja Wirya Sanjaya
Jurnal Riset Akuntansi Warmadewa Vol. 4 No. 1 (2023): 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.4.1.7622.51-56

Abstract

Penelitian ini bertujuan dalam penelitian ini untuk mengetahui pengaruh akuntabilitas, profesionalisme dan pengalaman kerja terhadap kualitas auditor. Populasi dalam penelitian adalahauditor di Kantor Akuntan Publik di Denpasar dengan sampel yang digunakan yaitu sebanyak 95orang responden. Teknik analisis data yang digunakan dalam penelitian ini adalah Regresi Linier Berganda, Koefisien F, Uji Determinasi dan Uji t.Berdasarkan hasil penelitian dapat dilihat bahwa: (1) akuntabilitas berpengaruh positif dan signfikan terhadap kualitas auditor, dimana diperoleh koefisien regresi 0,330 dan sig 0,002. (2) profesionalisme berpengaruh positif signifikan terhadap kualitas auditor, dimana diperoleh koefisien regresi sebesar 0,342 dan sig 0,004. (3) pengalaman kerja berpengaruh positif signifikan terhadap kualitas auditor, dimana diperoleh koefesien regresi 0,252 dan sig 0,021. Besarnya pengaruh variabel bebas terhadap akuntabilitas adalah 58,5%. Saran yang dapat diberikan oleh peneliti adalah Kantor Akuntan Publik di Denpasar dalam meningkatkan kualitas auditor dapat dilakukan dengan meningkatkan akuntabilitas, profesionalisme dan pengalaman kerja.
Co-Authors AA Bagus Amlayasa Ach. Faruq Cok Krisna Yudha Desi Tri Ira Santi Dewa Ayu Shiinta Widhiaswari I Dewa Ayu Eka Pertiwi I Gusti Agung Putu Eryani I Gusti Ayu Ari Widari I Kt Puja Wirya Sanjaya I Nyoman Sutapa I Wayan Kartana I Wayan Kartana I. B. Made Putra Manuaba I.A Pt. Santi Purnamawati Ida Ayu Sri Meitri Ida Ayu Surasmi Ida Bagus Udayana Putra Indro Suwarno Luh Kade Datrini Luh Kade Datrini Ni Komang Ayu Triwulani Ni Luh Rai Sri Wahyuni Ni Made Dessy Natalia Ni Made Rara Suhitha Ni Made Wahyuni Ni Nengah Seri Ekayani Ni Nyoman Sri Rahayu Damayanti Ni Putu Rediatni Giri Ni Putu Riasning Putu Adi Setia Wahyu Putu Gede Wisnu Permana Kawisana Yan Tonga