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All Journal Jurnal Ekonomi dan Bisnis Jagaditha Krisna: Kumpulan Riset Akuntansi Jurnal Akuntansi Profesi JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN JIA (Jurnal Ilmiah Akuntansi) Abdimas Universal International Journal of Environmental, Sustainability, and Social Science Jurnal Pengabdian Masyarakat Akademisi Postgraduated Community Service Journal International Journal of Accounting & Finance in Asia Pasific Journal of Governance, Taxation, and Auditing Community Services Journal (CSJ) Jurnal Riset Akuntansi Warmadewa Loka: Journal Of Environmental Sciences E-JURNAL AKUNTANSI
Putra, I Made Wianto
Universitas Warmadewa
Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Pengaruh Profesionalisme Badan Pengawas, Moralitas Individu, Kesesuaian Kompensasi dan Komitmen Organisasi Terhadap Kecenderungan Kecurangan Akuntansi (Studi Empiris Pada LPD Se-Kecamatan Mengwi, Kabupaten Badung) Ni Made Dessy Natalia; I Made Wianto Putra; Luh Kade Datrini
Jurnal Riset Akuntansi Warmadewa Vol. 1 No. 3 (2020)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jraw.1.3.2528.27-31

Abstract

This study entitled "The Effect of Professionalism of the Supervisory Body, Individual Morality, Compensation Suitability and Organizational Commitment to the Tendency of Accounting Fraud (Empirical Study at LPDs in Mengwi District, Badung Regency), which aims to test empirically the effect of each variable, namely the Professionalism of the Supervisory Body. Individual Morality, Compensation Compensation and Organizational Commitment to Accounting Fraud Tendencies. The samples were determined by using purposive sampling method. The population in this study were 38 LPDs in Mengwi District, Badung Regency with a sample of 152 respondents. The method of analysis in this study is multiple linear regression analysis, with the form of the regression equation obtained Y = 53.015 - 0.245X1 - 0.211X2 - 0.213X3 - 0.273X4, which means that all regression coefficients affect the dependent variable (Y). The results of data analysis indicate that the professionalism of the supervisory body, individual morality, suitability of compensation and organizational commitment have a negative effect on the tendency of accounting fraud in LPDs in Mengwi District, Badung Regency.
Akuntabilitas Pengelolaan Alokasi Dana Desa di Kecamatan Abiansemal Kabupaten Badung Putu Tiwi Indriswari; I Made Wianto Putra
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.2.1.2905.5-10

Abstract

This study aims to examine the effect of the planning, implementation, accountability, and supervision on the accountability of village fund allocation management in Abiansemal. The population are government officers in 18 villages of Abiansemal with 72 people as using purposive sampling. The type of data used is quantitative data and analyzed by multiple linear regression. The results shows that the planning, implementation, and accountability have positive effect on the management of village fund allocations, but the supervision does not have positive effect on the management of village fund allocations in Abiansemal, Badung.
Pengaruh Current Ratio, Debt to Equity Ratio, Return on Equity Terhadap Earning Per Share pada Perusahaan Sub Sektor Batu Bara yang Terdaftar di Bursa Efek Indonesia 2014-2018 Ach. Faruq; I Made Wianto Putra; Ni Putu Riasning
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.2.1.2929.35-40

Abstract

This study aims to analyze the effect of Current ratio, Debt to equity Ratio, Return on Equity on Earning per Share in Coal Sub-Sector Companies Listed on the Indonesia Stock Exchange 2014-2018. The research data was collected through data analysis on the company's financial position report and income statement. The type of data used is qualitative data. The population in this study were 21 companies which were determined by purposive sampling method. The data analysis technique used descriptive statistical analysis, normality test, multicolonaryity, heterocedacity, autocoleration test, multiple linear regression analysis, and hypothesis testing. The results of the analysis conclude that the current ratio has a positive effect on earnings per share. Debt to equity has a negative effect on earnings per share. Return on equity has a positive effect on earnings per share of coal sub-sector companies on the Indonesia Stock Exchange (BEI) 2014-2018.
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.
PENGARUH PENGENDALIAN INTERNAL DAN PENERAPAN SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA PENGURUS KOPERASI SE-KECAMATAN MELAYA DI MODERASI OLEH BUDAYA TRI HITA KARANA Marcelinus Surya Ady Purwanto; I Made Wianto Putra; Ni Putu Riasning
Jurnal Riset Akuntansi Warmadewa Vol. 4 No. 2 (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.4.2.8476.54-59

Abstract

Penelitian ini bertujuan menganalisis pengaruh pengendalian internal dan sistem informasi akuntansi kinerja pengurus koperasi di Kecamatan Melaya dengan Budaya Tri Hita Karana sebagai variabel moderasi. Penelitian ini menggunakan teknik sampling accidental dengan jumlah responden yang dijadikan sampel penelitian sebanyak 78 orang. Penelitian menggunakan teknik analisis data structural equation modeling (SEM). Hasil penelitian menyimpulkan bahwa pengendalian internal, sistem informasi akuntansi dan budaya Tri Hita Karana berpengaruh positif dan signifikan terhadap kinerja pengurus. Budaya Tri Hita Karana mampu memoderasi hubungan antara pengendalian internal dengan kinerja pengurus, artinya hubungan pengendalian internal terhadap kinerja pengurus diperkuat oleh budaya Tri Hita Karana. Sedangkan, budaya Tri Hita Karana tidak mampu memoderasi hubungan antara sistem informasi akuntansi dengan kinerja pengurus.
PENGARUH LIKUIDITAS, LEVERAGE, PROFITABILITAS, DAN NILAI PASAR TERHADAP RETURN SAHAM PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Luh Putu Alit Sukma Yuni; I Made Wianto putra; I Nyoman Sutapa
Jurnal Riset Akuntansi Warmadewa Vol. 5 No. 2 (2024): Jurnal Riset Akuntansi Warmadewa
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study discusses how to test and analyze the influence of liquidity, leverage, profitability and market value on stock returns in mining companies listed on the IDX for the 2023 period. The total sample in this study is 45 industries for the 2023 observation period, which was determined using purposive sampling techniques . This research uses quantitative data. The data used is secondary data in the form of company financial reports on the IDX from the website www.idx.co.id. The data collection method in this research uses documentation study techniques. The data analysis technique used is multiple linear regression analysis technique using the SPSS program as an analysis tool.
Co-Authors A.A Pt. Agung Mirah Purnama Sari A.A. Raka Emas Wicahyani Ach. Faruq Anak Agung Ayu Erna Trisnadewi Anak Agung Bagus Amlayasa Cok Krisna Yudha Cokorda Krisna Yudha Datrini, Luh Kade Desi Tri Ira Santi Dewa Ayu Shiinta Widhiaswari DWIPASARI, Made Sukma I Dewa Ayu Eka Pertiwi I Dewa Ayu Kristiantari I Dewa Ayu Mita Andriani B I Gede Aryawan I Gst. B. Ngr. P. Putra I Gusti Agung Putu Eryani I Gusti Ayu Ari Widari I Ketut Darma I Nyoman Sutapa I Nyoman Sutapa I Putu Krisna Tama Frandika I. B. Made Putra Manuaba I.A Pt. Santi Purnamawati Ida Ayu Putu Santi PURNAMAWATI Ida Ayu Sri Meitri Ida Bagus Udayana Putra Indah Permata Sari Indro Suwarno Kartana, I Wayan Kawisana, Putu Gede Wisnu Permana Luh Putu Alit Sukma Yuni Made Suniastha Amerta Marcelinus Surya Ady Purwanto Miswaty Miswaty Nguyen Hoang Nam Ni Kadek Dwi TRISNAYANTI 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 Ayu Rizky Pradnyawati Ni Putu Rediatni Giri Partiwi Dwi Astuti Putra, I Gst. B. Ngr. P. Putu Adi Setia Wahyu Putu Tiwi Indriswari Putu Widhi Dharmaputra Riasning, Ni Putu Sanjaya, I Ketut Puja Wirya Selamet, I Ketut Setini, Made Surasmi, Ida Ayu Yan Tonga