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All Journal Krisna: Kumpulan Riset Akuntansi The International Journal of Accounting and Business Society Owner : Riset dan Jurnal Akuntansi Jurnal Riset Akuntansi Aksioma International Journal of Economics, Business and Accounting Research (IJEBAR) Dialektika: Jurnal Ekonomi dan Ilmu Sosial Wacana Ekonomi : Jurnal Ekonomi, Bisnis dan Akuntansi Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) E-JURNAL AKUNTANSI
Luh Putu Lusi Setyandarini Surya
Universitas Warmadewa
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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Pengaruh Kepemilikan Manajerial dan Kepemilikan Institusional Terhadap Pemilihan Kantor Akuntan Publik pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Cok Istri Ratna Sari Dewi; Luh Putu Lusi Setyandarini Surya; Komang Adi Kurniawan Saputra
DIALEKTIKA: Jurnal Ekonomi dan Ilmu Sosial Vol 4 No 1 (2019): Dialektika : Jurnal Ekonomi dan Ilmu Sosial
Publisher : Prodi Manajemen Fakultas Ekonomi dan Bisnis Universitas Islam Raden Rahmat Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (632.121 KB) | DOI: 10.36636/dialektika.v4i1.283

Abstract

Agency conflict due to differences in interests between agents and principals can be minimized by monitoring mechanisms. One of the monitoring mechanisms is to use public accounting services. The purpose of this study is to determine the factors that influence the selection of public accounting firms by mining companies listed on the IDX in 2017. The selection of public accounting firms is measured by dummy variables. These factors include managerial ownership and institutional ownership. A sample of 35 companies was determined based on the purposive sampling method. The analysis technique used is logistic regression. Based on the analysis, the results show that managerial ownership has no effect on the selection of public accounting firms, while institutional ownership influences the selection of public accounting firms.
The Rationality of Indigenous Accountability: Bali's Indigenous Village Accountability Practices Luh Putu Lusi Setyandarini Surya
E-Jurnal Akuntansi Vol 34 No 11 (2024)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2024.v34.i11.p17

Abstract

Accountability, at its core, is the duty to report on and justify the fulfillment of responsibilities to the party that has entrusted those responsibilities. This study seeks to explore and conceptualize the rationale behind accountability in Traditional Village within Bali Province, grounded in the Tri Hita Karana philosophy. This article uses a literature review to explore the rationale behind accountability practices within the context of the local Balinese philosophy of Tri Hita Karana. By examining these two perspectives, it seeks to conceptualize a framework for accountability that is rational for the Balinese Traditional Village community organization. Based on the Tri Hita Karana philosophy, the rationale for accountability in Traditional Villages extends beyond formal financial reporting, encompassing spiritual and religious dimensions, regulatory and economic dimensions, and environmental considerations.
ANALISIS KINERJA BERBASIS BALANCED SCORECARD PADA KOPERASI XYZ Luh Putu Lusi Setyandarini Surya
E-Jurnal Akuntansi Vol 8 No 2 (2014)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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

Abstract

Cooperatives require precise measurement of performance as the basis for determining the effectiveness of its business activities, not only be seen from its financial performance, but also from the other perspectives, such as, learning and growth, internal business processes, and customer. Therefore, Balanced Scorecard-based performance measurement can be used as a measurement of the performance of cooperatives. In this study intended to determine the performance of the XYZ cooperation, using the perspectives of balanced scorecard. The research methods used are Employee Satisfaction Index (ESI), employee’s productivity, growth level of business, growth level of member as a customer, Customer Satisfaction Index (CSI), Return on Equity (ROE) and the average of net income. Based on the analysis, it is known that the performances based on the perspectives of balanced scorecard are varied. There is a reduction in the financial performance, whereas the other perspectives showing good performances.
Pengaruh Tekanan Ketaatan Pada Audit Judgment Dengan Religiusitas Sebagai Variabel Pemoderasi Luh Putu Lusi Setyandarini Surya; Cok Istri Ratna Sari Dewi
E-Jurnal Akuntansi Vol 29 No 2 (2019)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2019.v29.i02.p14

Abstract

Obedience pressure is one of the factors that can influence audit judgment. This compliance pressure arises due to the expectation gap that occurs between the entity examined and the auditor that has caused conflict for the auditor. Previous research suggest that obedience pressure is not consistently affecting audit judgment. The aim of this research is to gather empirical evidence of the effect of obedience pressure on audit judgment with religiosity as moderating variables. The sample for this research is taken with census sampling method. The data were collected by using questionnaire, given to 65 auditors who work at Public Accountant Firm all over the Province of Bali. The data were analysed using Simple Linier Regression and Moderated Regression Analysis (MRA). The result showed that obedience pressure is negatively affecting audit judgment and religiosity is able to moderate the effect of obedience pressure on audit judgment. Keywords : Obedience Pressure; Audit Judgment; Religiosity.
PENGARUH PELATIHAN, DUKUNGAN MANAJEMEN PUNCAK DAN KEJELASAN TUJUAN TERHADAP EFEKTIVITAS SISTEM AKUNTANSI KEUANGAN DAERAH (Studi Empiris Pada Pemerintah Kabupaten Badung) Cok Istri Ratna Sari Dewi; Luh Putu Lusi Setyandarini Surya; Cokorda Krisna Yudha
KRISNA: Kumpulan Riset Akuntansi Vol. 11 No. 2 (2020): 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.11.2.2020.110-116

Abstract

Abstrcat This study aims to determine the effect of training, top management support and clarity of objectives on the effectiveness of the Regional Financial Accounting System (SAKD) in Regional Implementing Organizations (OPD) in the Government of Badung Regency. A successful implementation of the system is not only determined by mere technical mastery, the behavioral factors of individual system users can also determine the success of implementation. Training factors, top management support and clarity of objectives are needed to increase the effectiveness of the Regional Financial Accounting System (SAKD) in an organization to support the application of the system in meeting the demands of the public regarding transparency and accountability of public sector institutions. This study uses 132 civil servants who have a main duty to manage finances in the OPD at the Badung Regency Government as a research sample. Determination of the sample in this study using simple random sampling technique. The analysis technique used is multiple linear regression analysis. The results of the study found that training, top management support and clarity of objectives on the Regional Implementing Organization (OPD) in the Badung Regency Government had a positive effect on the effectiveness of the Regional Financial Accounting System (SAKD). Keywords: Clarity of purpose; effectiveness of the regional financial accounting system; top management support; training Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh pelatihan, dukungan manajemen puncak dan kejelasan tujuan terhadap efektivitas Sistem Akuntansi Keuangan Daerah (SAKD) pada Organisasi Pelaksana Daerah (OPD) di Pemerintah Kabupaten Badung. Suatu keberhasilan implementasi sistem tidak hanya ditentukan pada penguasaan teknis belaka, faktor perilaku dari individu pengguna sistem juga dapat menentukan kesuksesan implementasi. Faktor pelatihan, dukungan manajemen puncak dan kejelasan tujuan diperlukan untuk meningkatkan efektivitas Sistem Akuntansi Keuangan Daerah (SAKD) dalam suatu organisasi untuk mendukung penerapan sistem tersebut dalam memenuhi tuntutan masyarakat tentang transparasi dan akuntabilitas lembaga sektor publik. Penelitian ini menggunakan 132 pegawai negeri sipil yang memiliki tupoksi untuk mengelola keuangan di OPD pada Pemerintah Kabupaten Badung sebagai sampel penelitian. Penentuan sampel dalam penelitian ini menggunakan teknik simple random sampling. Teknik analisis yang digunakan adalah analisis regresi linier berganda. Hasil penelitian menemukan bahwa pelatihan, dukungan manajemen puncak dan kejelasan tujuan pada Organisasi Pelaksana Daerah (OPD) di Pemerintah Kabupaten Badung berpengaruh positif terhadap terhadap efektivitas Sistem Akuntansi Keuangan Daerah (SAKD). Kata Kunci: Kejelasan tujuan; efektivitas sistem akuntansi keuangan daerah; dukungan manajemen puncak; pelatihan
Pengaruh Leverage Dan Kepemilikan Institusional Pada Pemilihan Jasa Audit Eksternal (Studi Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia) Cok Istri Ratna Sari Dewi; Luh Putu Lusi Setyandarini Surya; Ni Made Suindari
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 18 No. 1 (2019): Avaiable Online
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.18.1.989.26-32

Abstract

One way that can be done to improve supervision in handling agency conflicts that occur within a company is to use external audit services. The purpose of this study was to determine the effect of leverage and institutional ownership on the selection of external audit services by mining companies listed on the Indonesia Stock Exchange. The selection of external audit services is measured using a dummy variable. The research sample was determined based on the purposive sampling method, while the analysis technique used in this study was logistic regression. The results of this study indicate that leverage does not affect the selection of external audit services, while institutional ownership influences the selection of external audit services in mining companies listed on the Indonesia Stock Exchange in the period of 2017. Keywords: Institutional ownership; Leverage; Selection of external audit services Salah satu cara yang dapat dilakukan untuk meningkatkan pengawasan dalam menangani konflik keagenan yang terjadi dalam perusahaan adalah dengan menggunakan jasa audit eksternal. Tujuan penelitian ini adalah untuk mengetahui pengaruh leverage dan kepemilikan institusional pada pemilihan jasa audit eksternal oleh perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia. Pemilihan jasa audit eksternal diukur dengan menggunakan variabel dummy. Sampel penelitian ditentukan berdasarkan metode purposive sampling, sedangkan teknik analisis yang digunakan dalam penelitian ini adalah regresi logistik. Hasil penelitian ini menunjukkan bahwa leverage tidak berpengaruh pada pemilihan jasa audit eksternal, sedangkan kepemilikan institusonal berpengaruh pada pemilihan jasa audit eksternal pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode tahun 2017. Kata Kunci: Kepemilikan institusional; Leverage; Pemilihan jasa audit eksternal
STRUKTUR TATA KELOLA PERUSAHAAN TERHADAP KINERJA KEUANGAN PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI Cyntia Carolina Sugiarto; Ni Nyoman Sri Rahayu Damayanti; Luh Putu Lusi Setyandarini Surya
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 10 No 2 (2026): IJEBAR: Vol. 10, Issue 2, June 2026
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v10i2.19413

Abstract

This study aims to analyze the influence of corporate governance structure on financial performance in manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange (IDX) in 2024. Corporate governance structure in this study is proxied by the board of commissioners and audit committee, while financial performance is measured using Return on Assets (ROA). Furthermore, company size is used as a control variable to minimize the influence of external factors outside the research model. This study uses secondary data obtained from annual financial statements and company annual reports published on the official IDX website. The sampling method was carried out using a purposive sampling technique, resulting in 82 companies as research samples. The data analysis technique used was multiple linear regression with prior descriptive statistical analysis and classical assumption tests. The results of the study indicate that simultaneously, the board of commissioners, audit committee, and company size have a significant effect on financial performance. Partially, the board of commissioners has no significant effect on company financial performance, while the audit committee has a positive and significant effect on company financial performance. The control variable of company size is also proven to have a positive and significant effect on company financial performance. These findings indicate that audit committee effectiveness and company size play an important role in increasing the profitability of consumer goods companies.
Pengaruh Kompleksitas Tugas Pada Audit Judgment Dengan Variabel Religiusitas Sebagai Pemoderasi Luh Putu Lusi Setyandarini Surya; Cok Istri Ratna Sari Dewi; Cokorda Krisna Yudha
Jurnal Riset Akuntansi Vol 17 No 2 (2018): Aksioma - Accounting Journal Research, Desember 2018
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v17i2.46

Abstract

Cara pandang auditor dalam menanggapi informasi, berhubungan dengan tanggung jawab dan risiko audit yang akan dihadapi. Hal tersebut akan mempengaruhi judgment yang akan dibuatnya. Salah satu faktor yang mempengaruhi persepsi auditor dalam menanggapi dan mengevaluasi informasi ini adalah kompleksitas tugas. Tujuan dari penelitian ini adalah untuk memperoleh bukti empiris mengenai pengaruh kompleksitas tugas pada audit judgment, serta kemampuan variabel religiusitas memoderasi pengaruh kompleksitas tugas pada audit judgment. Pengumpulan data dilakukan dengan menggunakan kuesioner, pada 62 auditor di Kantor Akuntan Publik se-Provinsi Bali sebagai responden. Teknik analisis data yang digunakan adalah regresi linier sederhana dan Moderated Regression Analysis. Hasil analisis statistik menunjukkan bahwa kompleksitas tugas berpengaruh negatif pada audit judgment serta menunjukkan bahwa religiusitas mampu memperlemah pengaruh kompleksitas tugas pada audit judgment. Hal ini menunjukkan bahwa semakin tinggi tingkat religiusitas yang dimiliki auditor maka semakin baik kualitas audit judgment yang dihasilkan pada saat auditor menghadapi tugas yang kompleks.
Pengaruh Kredit terhadap Pendapatan pada KPN Dharma Wiguna Pemerintah Kota Denpasar Cok Istri Ratna Sari Dewi; Luh Putu Lusi Setyandarini Surya; I Gusti Ayu Ratih Permata Dewi; Putu Yudha Asteria Putri
Jurnal Riset Akuntansi Vol 18 No 1 (2019): Jurnal Riset Akuntansi Aksioma, Juni 2019
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v18i1.61

Abstract

One of the business product lines of cooperative is credit. Credit is one of the sources of income for cooperative. This study aims to find the the source of cooperative income and the effect of credit on income in the Civil Servant Cooperative (KPN) of Denpasar City Government. This study used a quantitative causal research design. The data collection technique used the documentation method while the data analysis technique used is simple regression analysis. The results showed that the source of income of the cooperative came from two types of businesses, Unit Simpan Pinjam and Unit Waserda, credit has a positive and significant effect on KPN’s income of Denpasar City Government.
An Evaluation Of Stakeholder Engagement Practices In Sustainability Reporting Gri 2021 I Dewa Ayu, Eka Pertiwi; Anak Agung, Istri Pradnyarani Dewi; Luh Putu , Lusi Setyandarini Surya
The International Journal of Accounting and Business Society Vol. 34 No. 1 (2026): IJABS
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2026.34.1.929

Abstract

Purpose - This paper aims to evaluate stakeholder engagement practices in sustainability reporting among publicly listed companies in Indonesia based on the Global Reporting Initiative (GRI) 2021 standards, focusing on how engagement strategies reflect corporate accountability and transparency within an ESG framework. Design/methodology/approach - Using a content analysis approach, this study examines sustainability reports of the top five companies with the best Environmental, Social, and Governance (ESG) performance according to the Katadata Corporate Sustainability Index (KCSI) 2023. The analysis classifies stakeholder engagement actions into three levels: information, response, and involvement based on Morsing and Schultz’s (2006) engagement strategy model and the Stakeholder Engagement Matrix developed by Stocker et al. (2020). Findings - The results reveal that most companies still rely on symbolic engagement patterns characterized by one-way communication and compliance-based reporting (information and response strategies). Only a few companies demonstrate participatory involvement strategies that enable active stakeholder collaboration in decision-making. Sectoral characteristics strongly influence engagement levels, with industries facing higher regulatory and reputational pressures, such as finance, chemicals, and food and beverage, showing more proactive engagement than the plantation or logistics sectors. Practical implications - The study highlights the need for companies to move beyond compliance and adopt transformative engagement strategies that integrate stakeholder perspectives into sustainability governance. Building collaborative and dialogical relationships can enhance legitimacy, ESG performance, and stakeholder trust. Originality/value - This paper provides one of the first empirical analyses of stakeholder engagement quality in sustainability reporting based on GRI 2021 standards in Indonesia. The findings contribute to the development of a stakeholder engagement evaluation model in emerging economies and offer insights into how the depth and breadth of engagement shape corporate sustainability strategies. Paper type - Qualitative research paper (content analysis study)
Co-Authors Cok Istri Ratna Sari Dewi Cokorda Krisna Yudha Cyntia Carolina Sugiarto Dewi, Anak Agung Istri Pradnyarani I Dewa Ayu Eka Pertiwi I Gusti Ayu Ratih Permata Dewi Komang Adi Kurniawan Saputra Ni Made Ayu Dwijayanti Putu Yudha Asteria Putri Robith Hudaya Sri Rahayu Damayanti Suindari, Ni Made Tiara Kusuma Dewi