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HASIL PENELITIAN PENGARUH KECERDASAN DAN BUDAYA ETIS ORGANISASI TERHADAP PRILAKU ETIS AUDITOR DI PROVINSI BALI Ni Luh Putu Normadewi Abdi Pradnyani; Ni Putu Riasning; Luh Kade Datrini
KRISNA: Kumpulan Riset Akuntansi Vol. 9 No. 2 (2018): Krisna: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.9.2.2018.63-70

Abstract

ABSTRACT The aim of this research is to explain the influence of Emotional Intelligence, Locus of Control and Ethical Culture of Organization to Ethical Behavior of Auditor in Bali Province. The research method is survey method. The data used consist of primary data and secondary data. This study used 65 respondents determined by using purposive sampling. This research uses multiple linear regression analysis techniques with simultaneous test and partial test with the program SPSS for window version 21. The result of the research with multiple regression test shows that by using simultaneous test of Emotional Intelligence, Locus of Control and Ethical Culture of Organization have positive and significant influence to Ethical Behavior of Auditor. And based on the partial test indicates that the variables of Emotional Intelligence, Locus of Control and Ethical Culture of Organization have a positive and significant influence to EthicalBehavior of Auditor in Bali Province Keywords: Emotional intelligence, Locus of control, Organization Ethical Culture and ethics.
HASIL PENELITIAN PENGARUH KECERDASAN DAN BUDAYA ETIS ORGANISASI TERHADAP PRILAKU ETIS AUDITOR DI PROVINSI BALI Luh Putu Normadewi A.P; Ni Putu Riasning; Luh Kade Datrini
WICAKSANA: Jurnal Lingkungan dan Pembangunan Vol. 2 No. 1 (2018)
Publisher : Lembaga Penelitian, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/wicaksana.2.1.2018.34-44

Abstract

The aim of this research is to explain the influence of Emotional Intelligence, Locus of Control and Ethical Culture of Organization to Ethical Behavior of Auditor in Bali Province. The research method is survey method. The data used consist of primary data and secondary data. This study used 65 respondents determined by using purposive sampling. This research uses multiple linear regression analysis techniques with simultaneous test and partial test with the program SPSS for window version 21. The result of the research with multiple regression test shows that by using simultaneous test of Emotional Intelligence, Locus of Control and Ethical Culture of Organization have positive and significant influence to Ethical Behavior of Auditor. And based on the partial test indicates that the variables of Emotional Intelligence, Locus of Control and Ethical Culture of Organization have a positive and significant influence to EthicalBehavior of Auditor in Bali Province Keywords: Emotional intelligence, Locus of control, Organization Ethical Culture and ethics.
Pengaruh Profesionalisme, Independensi, Pengetahuan Mendeteksi kekeliruan, Pengalaman dan Etika Profesi Auditor Terhadap Pertimbangan Tingkat Materialitas pada Kap di Wilayah bali Ni Putu Yuni Astari; Ni Putu Riasning; Made Putra Manuaba
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.1.3.2558.6-11

Abstract

Consideration of the level of materiality is very important in making decisions, this is related to the final results of the audit that will be used by users of the information, so it must be carried out with great care and care. The purpose of determining materiality is to help the auditor plan the collection of sufficient evidence. This study aims to analyze the influence of professionalism, independence, knowledge of error detection, experience and professional ethics due to materiality level considerations in the public accountant office (KAP) in Bali. The sample used in this study were 79 auditors who work at public accounting firms (KAP) in the Bali region. The dependent variable in this study is a consideration of the level of materiality and the independent variables in this study are professionalism, independence, knowledge of error detection, experience, and professional ethics. The research method used is a quantitative method with primary data obtained using a questionnaire. The data analysis technique used in this study used double-line analysis with the sampling method using nonprobability sampling method with saturated sampling technique or census. This research data is in the form of a questionnaire which is then processed using the Statistica Program and Service Solution (SPSS) program. The results of this study indicate that the variables of professionalism, independence, knowledge of error detection, experience and professional ethics have a significant positive effect on consideration of the level of materiality.
PENGARUH PERPUTARAN KAS, PERPUTARAN PIUTANG, PERPUTARAN PERSEDIAAN, PERPUTARAN MODAL KERJA DAN LIKUIDITAS TERHADAP PROFITABILITAS Nyoman Pongga Wikantha; Ni Putu Riasning; Ni Nengah Seri Ekayani
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.4.2.8472.37-42

Abstract

This study aims to analyze the influence of cash turnover, accounts receivable turnover, inventory turnover, working capital turnover, and liquidity on the profitability of manufacturing companies in the metal sub-sector from 2017 to 2021. The data were obtained from publicly available financial reports. Using purposive sampling technique, the researchers obtained 8 samples over a 5-year period, totaling 40 data points. The analytical method employed in this study is multiple linear regression, with t-tests used to examine the coefficients of partial regression and the F-test to assess the collective influence at a 5% significance level. The results of the analysis indicate that cash turnover, working capital turnover, and liquidity have a positive and significant impact on profitability, while accounts receivable turnover and inventory turnover have a negative and significant influence on profitability. This research provides a better understanding of the factors that affect a company's profitability and can assist management in making strategic decisions related to cash management, accounts receivable, inventory, working capital, and liquidity to enhance overall profitability.