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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 : Fakultas Ekonomi, Program Studi Akuntansi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (755.141 KB)

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

Pertimbangan tingkat materialitas sangat penting dalam pengambilan keputusan, hal ini berkaitan dengan hasil akhir audit yang akan digunakan oleh pemakai0informasi, sehingga harus di laksanakan dengan penuh hati-hati dan kecermatan. Tujuan penetapan materialitas adalah untuk membantu auditor merencanakan pengumpulan bahan bukti yang cukup. Penelitian ini bertujuan untuk menganalisis pengaruh profesionalisme, independensi, pengetahuan mendeteksi kekeliruan, pengalaman dan etika profesi pertimbangan tingkat materialitas pada kantor akuntan publik (KAP) di wilayah bali. Sampel yang digunakan pada penelitian ini adalah auditor yang bekerja pada kantor akuntan publik (KAP) yang berada di wilayah bali sebanyak 79 responden. Variabel dependen dalam penelitian ini adalah pertimbangan tingkat materialitas dan variabel independen dalam penelitian ini adalah profesionalisme, independensi, pengetahuan mendeteksi kekeliruan, pengalaman, dan etika profesi. Metode penelitian yang digunakan adalah metode kuantitatif dengan data primer yang diperoleh dengan menggunakan kuesioner. Teknik analisis data yang digunakan pada penelitian ini menggunakan analisis linier berganda dengan metode penentuan sampel menggunakan metode nonprobability sampling dengan teknik sampel jenuh atau sensus. Data penelitian ini berupa kuesioner yang kemudian diolah dengan menggunakan program Statistica Program and Service Solution (SPSS). Hasil penelitian ini menunjukkan bahwa variabel profesionalisme, independensi, pengetahuan mendeteksi kekeliruan, pengalaman dan etika profesi berpengaruh positif signifikan terhadap pertimbangan tingkat materialitas.
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.