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All Journal Krisna: Kumpulan Riset Akuntansi Jurnal Riset Akuntansi Warmadewa
I Wayan Rupa
Fakultas Ekonomi Dan Bisnis, Universitas Warmadewa
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2012-2016 Tutut Murniati; I. I. D. A. M. Manik Sastri; I Wayan Rupa
KRISNA: Kumpulan Riset Akuntansi Vol. 10 No. 1 (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 (785.582 KB)

Abstract

The manufacturing company's profit information is useful for the right decision-making. This study aims to determine the effect of leverage, liquidity, audit firm reputation, conservatism, investment opportunity set (IOS), independent commissioner and institutional ownership of earnings quality at manufacturing companies listed in Indonesia Stock Exchange (IDX) period 2012-2016. This research also use control variable that is return on asset (ROA). The sampling method used is purposive sampling technique. The sample used is as many as 100 manufacturing companies listed on the IDX. Data analysis in this research use multiple linear regression analysis. The results of this study indicate that leverage, liquidity, conservatism, independent commissioner and institutional ownership have no effect on earnings quality either using control variable or without control variable. Investment opportunity set variables affect the quality of earnings when testing without using control variables. While when tested by using control variables, investment opportunity set has no effect on earnings quality. Audit firm reputation has an effect on the quality of earnings both when using control variables and without control variables. Keywords: Earnings quality, leverage, liquidity, audit firm reputation, conservatism, investment opportunity set (IOS), independent commissioner, institutional ownership
Analisis Faktor-Faktor yang Mempengaruhi Kinerja Sistem Informasi Akuntansi Pada Bank Perkreditan Rakyat (BPR) DPK Perbarindo Bali Timur Ni Made Ayustina Warimi Dewi; I Wayan Rupa; L.P.G Sri Eka Jayanti
Jurnal Riset Akuntansi Warmadewa Vol. 1 No. 1 (2020)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jraw.1.1.1510.8-14

Abstract

Abstract Evaluationxofxthexperformancexof Accounting Information Systems used by a company is very important to know. The betterxthexperformancexof the system is applied. This research aims to analyze the influence of user involvement in the developmentxofxinformationxsystems, top management support, training and education programs, personal technical skills onxthexperformancexof accountingxinformationxsystems. ThisxresearchxwasxconductedxatxBRPxDPK PerbarindoxEastxBalixinx3 districts in Bali The samplexcollectionxtechnique usedxinxthis study was purposive sampling with a total sample of 50 respondents. Data analysisxtechniquesxusing thexclassicxassumptionxtest thatxisxnormality test, multcollinearityxtest, heteroskedacity test. Hypothesisxtestingxuses multiple linearxregressionxanalysis. Thexresultsxshowedxthat thexinvolvementxof users in thexdevelopmentxof informationxsystems, top management support, training and educationxprograms, technicalxabilitiesxaffectxthexperformancexof accounting information systems. Keywords: Involvement of users in the development of information systems; top managementxsupport; training andxeducationxprograms; personalxtechnical abilitiesxon information systemxperformance Abstrak Penilaian terhadap kinerja Sistem Informasi Akuntansi yang digunakan suatu perusahaan sangat penting untuk diketahui. Semakin baik kinerja dari sistem yang diterapkan.Penelitian ini bertujuanuntuk menganalisis pengaruh keterlibatan pemakai dalam pengembangan sistem informasi, dukungan manajemen puncak, program pelatihan dan pendidikan, kemampuan teknik personal terhadap kinerja sistem informasi akuntansi. Penelitian ini dilakukan pada BPR DPK Perbarindo Bali Timur pada 3 Kabupaten di Bali Teknik pengumpulansampel yang digunakan pada penelitian ini dengan metode purposive sampling dengan jumlah sampel sebanyak 50 responden. Teknik analisis data menggunakan uji asumsi klasik yaitu uji normalitas, uji multikolinieritas, uji heteroskedasitas. Pengujian hipotesis menggunakan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa keterlibatan pemakai dalam pengembangan sistem informasi, dukungan manajemen puncak, program pelatihan dan pendidikan, kemampuan teknik berpengaruh terhadap kinerja sistem informasi akuntansi. Kata Kunci: Keterlibatan Pemakai, Dukungan Manajemen Puncak, Program Pelatihan, Pendidikan, Kemampuan Teknik, Kinerja Sistem Informasi Akuntansi Kata Kunci: Keterlibatan pengguna dalam pengembangan sistem informasi; manajemen puncak dukungan; pelatihan dan pendidikan, program; kemampuan teknis perorangan; sistem informasi; kinerja
Pengaruh Pengalaman Kerja, Independensi dan Kompetensi Auditor Terhadap Kualitas Audit pada BPK RI Perwakilan Provinsi Bali Putu Ria Puspita; I Wayan Rupa; I Gusti Ayu Intan Saputra Rini
Jurnal Riset Akuntansi Warmadewa Vol. 1 No. 1 (2020)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jraw.1.1.1541.29-33

Abstract

The results of BPK's audits are used to assess financial governance carried out by the government. This study intends to examine the effect of work experience, independence and competence of auditors on audit quality at BPK RI representatives of the province of Bali. The data used to analyze the primary data is the result of filling in the questionnaire by respondents about the variables intended at BPK RI Bali Province Representative. The analytical method used is multiple linear regression. The results of this study indicate that work experience, independence and competence partially have a positive effect on audit quality on BPK RI Representatives of Bali Province. Keywords: Work experience; Independence; Competence; Audit Quality Hasil pemeriksaan BPK4 digunakan untuk menilai tata kelolan keuangan yang dijalankan oleh 5 pemerintah. Penelitian ini bermaksud untuk menguji Pengaruh Pengalaman Kerja,eIndependensi dan Kompetensi Auditor Terhadap Kualitas Audit Pada BPKh RI Perwakilan Provinsi Bali. Data yang digunakan untuk menganalisis merupakan data primer hasil dari pengisian kuesioner oleh responden seputar variabel yang dimaksudkan pada BPK Perwakilan Provinsi Bali. Metode analisis yang digunakan adalah regresi linier berganda. Hasil penelitian ini menunjukkan bahwa pengalaman kerja, independensi dan kompetensi secara parsial berpengaruh positif terhadap kualitas audit pada BPK RI Perwakilan Provinsi Bali. Kata Kunci: Pengalaman kerja; Independensi; Kompetensi; Kualitas audit
Pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum dan Dana Alokasi Khusus Terhadap Indeks Pembangunan Manusia dengan Belanja Modal sebagai Variabel Intervening (Studi Empiris di Kabupaten/Kota di Provinsi Bali) Anggun Claudia Melgiana; I Wayan Rupa; Ni Putu Riasning
Jurnal Riset Akuntansi Warmadewa Vol. 1 No. 1 (2020)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jraw.1.1.1543.45-49

Abstract

This research was conducted to explain empirically the influence of Regional Original Revenues, General Allocation Funds and Special Allocation Funds on the Human Development Index with Capital Expenditures as intervening variables in districts or cities of Bali Province. The independent variables in this study are Local Revenue, General Allocation Funds and Special Allocation Funds, while the dependent variable is the Human Development Index and the intervening variable on Capital Expenditures. The sample in this study were all districts / cities in Bali for the period 2013-2017. The sampling method used was purposive sampling with 45 samples consisting of 8 districts and 1 municipality for 5 years of research. Data analysis technique used in this study is path analysis. The results showed that the Regional Revenue had a significant positive effect on the Human Development Index, the General Allocation Fund and the Special Allocation Fund had no effect on the Human Development Index. Regional Original Revenues and Special Allocation Funds have a significant positive effect; on Capital Expenditures while General Allocation Funds have a significant negative effect on Expenditure / Regional Original Revenue, General Allocation Funds and Special Allocation Funds do not affect Human Development Index through Capital Expenditures Keywords: Regional original income; general allocation funds; special allocation funds; human development index; capital expenditure. Penelitian ini dilakukan untuk menjelaskan secara empiris pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum dan Dana Alokasi Khusus terhadap Indeks Pembangunan Manusia dengan Belanja Modal sebagai variabel intervening di kabupaten atau kota Provinsi Bali. Variabel independen dalam penelitian ini adalah Pendapatan Asli Daerah, Dana Alokasi Umum dan Dana Alokasi Khusus, sedangkan variabel dependen Indeks Pembangunan Manusia dan variabel intervening Belanja Modal. Sampel dalam penelitian ini adalah seluruh kabupaten/kota di Bali periode 2013-2017. Metode penentuan sampel yang digunakan yaitu purposive sampling dengan sampel penelitian sebanyak 45 sampel terdiri dari 8 kabupaten dan 1 kota madya selama 5 tahun penelitian. Teknik analisis data yang digunakan dalam penelitian ini analisis jalur (path analysis). Hasil penelitian menunjukan bahwa Pendapatan Asli Daerah berpengaruh positif signifikan terhadap Indeks Pembangunan Manusia, Dana Alokasi Umum dan Dana Alokasi Khusus tidak berpengaruh terhadap Indeks Pembangunan Manusia. Pendapatan Asli Daerah dan Dana Alokasi Khusus berpengaruh positif signifikan; terhadap Belanja Modal sedangkan Dana Alokasi Umum berpengaruh negatif signifikan terhadap Belanja/Modal Pendapatan Asli Daerah, Dana Alokasi Umum dan Dana Alokasi Khusus tidak berpengaruh terhadap Indeks Pembangunan Manusia melaui Belanja Modal Kata Kunci: Pendapatan asli daerah; dana alokasi umum;dana alokasi khusus; indeks pembangunan manusia; belanja modal.
Pengaruh Fee Audit dan Profesionalisme Auditor Terhadap Kualitas Audit dengan Kepuasan Kerja Sebagai Variabel Moderasi pada Kantor Akuntan Publik di Bali A.A Istri Intan Permata Sari; I Wayan Rupa; I.B.Made Putra Manuaba
Jurnal Riset Akuntansi Warmadewa Vol. 1 No. 1 (2020)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jraw.1.1.1545.39-44

Abstract

Public accountants in carrying out their profession must pay attention to the quality of audits. To produce good audit quality, an auditor must pay attention to factors that affect audit quality. Audit costs, professionalism, and job satisfaction are all factors that influence audit quality. The purpose of this study was to analyze audit research and auditor professionalism on audit quality with job satisfaction as moderation (study at the Public Accountant Office in Bali). This research was conducted in all seven public accounting offices in Bali in 2018 by making 73 auditors as samples using the saturated sample method. Data collection was carried out by distributing questionnaires using a 5-point Likert scale to measure 18 question items. The data analysis technique used is regression analysis moderation (MRA). Based on the results of the analysis, the variable audit costs and auditor professionalism have a positive effect on audit quality and job satisfaction moderate the effect of a positive cost audit and auditor professionalism on the audit quality of the Public Accounting Firm in Bali. Keywords: Audit fees; professionalism; auditor satisfaction; audit quality Akuntan public dalam melaksanakan profesinya harus memperhatikan kualitas auditnya. Untuk menghasilkan kualitas audit yang baik, seorang auditor harus memperhatikan faktor-faktor yang mempengaruhi kualitas audit. Fee Audit, profesionalisme dan kepuasan kerja merupakan faktor-faktor yang mempengaruhi kualitas audit. Tujuan dari penelitian ini adalah untuk menganalisa pengaruh fee audit dan profesionalisme auditor terhadap kualitas audit dengan kepuasaan kerja sebagai moderasi (studi pada Kantor Akuntan Publik di Bali). Penelitian ini dilakukan di seluruh Kantor Akuntan Publik di Bali sebanyak tujuh kantor yang;terdapat pada Wilayah Bali tahun 2019 dengan menjadikan auditor sebanyak 73 orang sebagai sample dengan metode sample jenuh. Pengumpulan data dilakukan dengan penyebaran kuesioner dengan menggunakan skala like 5 poin untuk mengukur 18 item pertanyaan. Teknik analisa data yang digunakan adalah moderasi regresi analisis (MRA). Berdasarkan- hasil analisis, variable fee audit dan profesionalisme auditor berpengaruh positif terhadap kualitas audit serta kepuasan kerja memoderasi pengaruh positif fee audit dan profesionalisme auditor terhadap kualitas audit Kantor Akuntan Publik di Bali Kata Kunci: Fee audit; profesionalisme; kepuasan auditor; kualitas audit
Pengaruh Komitmen Manajemen, Aksesibilitas Laporan Keuangan, Penyajian Laporan Keuangan, dan Pengendalian Internal Terhadap Penerapan Transparansi Pelaporan Keuangan Pada SKPD di Kota Denpasar Ni Kadek Putri Purnamadewi; Ni Putu Riasning; I Wayan Rupa
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.2.1.2931.41-47

Abstract

This study aims to find the effect of management commitment, accessibility of financial reports, presentation of financial statements, and internal control on the implementation of financial reporting transparency. The location of this research is SKPD Denpasar City. The population in this study was the SKPD of Denpasar City, amounting to 21 SKPD, each SKPD was taken by four officials who were involved in the preparation of financial statements so that the sample of this study was 84 respondents. The analysis technique used in this research is multiple linear regression analysis. The results of this study indicate that management commitment has a positive and significant effect on financial reporting transparency, financial report accessibility has a positive and significant effect on financial reporting transparency, financial reporting has a positive and significant effect on financial reporting transparency, internal control has a positive and significant effect on financial reporting transparency.
Co-Authors A.A Istri Intan Permata Sari Anggun Claudia Melgiana I Gusti Ayu Intan Saputra Rini I.B.Made Putra Manuaba L.P.G Sri Eka Jayanti Manik Sastri, I. I. D. A. Ni Kadek Putri Purnamadewi Ni Made Ayustina Warimi Dewi Ni Putu Riasning Ni Putu Riasning Putu Ria Puspita Tutut Murniati