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AKUNTABILITAS AKUNTAN PUBLIK DALAM MEMENUHI KUALITAS AUDIT Ni Nyoman Alit Triani; Widi Hidayat; Ardianto Ardianto
Jurnal Akuntansi Multiparadigma Vol 11, No 1 (2020): Jurnal Akuntansi Multiparadigma (April 2020 - Agustus 2020)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2020.11.1.13

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Abstrak: Akuntabilitas Akuntan Publik dalam Memenuhi Kualitas Audit. Tujuan penelitian ini untuk melihat akuntabillitas akuntan publik dengan memenuhi peraturan IAPI Nomor 4 Tahun 2018 melalui kompetensi, etika dan independensi. Metode yang digunakan studi kasus dengan pendekatan single case with embedded. Penelitian ini menunjukkan penerapan kompetensi, etika, dan independensi akuntan publik secara keseluruhan telah diaplikasikan oleh akuntan publik untuk meningkatkan kualitas audit. Kantor akuntan publik memiliki standar kebijakan berbeda dalam meningkatkan kualitas audit. Meskipun demikian, akuntan masih bergantung dari kebijakan masing-masing kantor akuntan publik dalam hal peningkatan kompetensi. Abstract: Accountability of Public Accountants in Fulfil Audit Quality. The purpose of this study is to see the accountability of public accountants by fulfilling IAPI regulation number 4 of 2018 through the competence, ethics and independence. The method used is a case study with a single case embedded approach. This research shows that the application of competency, ethics, and independence of accountants as a whole has been applied by accountants to improve audit quality. Public accounting firms have different policy standards for improving audit quality. Nevertheless, accountants still depend on the policies of each public accounting firm in terms of increasing competence.
MEMAKNAI SISI AKUNTANSI SUMBANGAN KEAGAMAAN MASYARAKAT HINDU BALI Ni Nyoman Alit Triani; Made Dudy Satyawan
Jurnal Akuntansi Multiparadigma Vol 7, No 2 (2016): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (800.336 KB) | DOI: 10.18202/jamal.2016.08.7019

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Abstrak : Memaknai Sisi Akuntansi dari Sumbangan Keagamaan Masyarakat Hindu Bali.Tujuan penelitian ini adalah memaknai sudut pandang masyarakat Hindu-Bali dalam piturunan (iuran bersama untuk pembangunan tempat sembahyang). Hal ini didasari oleh fungsi tempat sembahyang sebagai jembatan komunikasi sepiritual antara Tuhan dan manusia. Penelitian ini menggunakan pendekatan wawancara dengan bersandar pada paradigma interpretif. Hasil dari penelitian ini adalah adanya hubungan selaras antara kasta dan kemampuan ekonomi dengan  jumlah piturunan. Hal ini terjadi karena sifat dari tatana fungsi arsitektur tempat sembahyang yang sangat beragam, mengikuti tingkat kasta. Implikasinya, akuntansi pada piturunan memiliki sifat yang lebih kompleks.Abstract: Interpreting Accounting Side of Balinesse-Hindu Society Religious Donations. The dim of this research is to interpret the Balinese-Hindu society view on piturunan (colletion of donation for contructing praying place). This is founded by the function of pura or praying plase as spiritual communication bridge between God and human. This research uses interview that is standarized on interpretive paradigm. The results shows that there is linear relationship between castes and economic ability with the piturunan amount. This happens due to the order of architecture function that varies respectively with its casies. follow the caste level.  The implication of this phenomenon is that accounting used in piturunan is more complex.
PRAKTIK PENGELOLAAN KEUANGAN DANA DESA Ni Nyoman Alit Triani; Susi Handayani
Jurnal Akuntansi Multiparadigma Vol 9, No 1 (2018): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (497.867 KB) | DOI: 10.18202/jamal.2018.04.9009

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Abstak: Praktik Pengelolaan Keuangan Dana Desa. Penelitian ini bertujuan untuk menjelaskan penerapan peraturan Menteri Keuangan Nomor 49/2016 tentang pengelolaan keuangan dana desa. Metode yang digunakan adalah studi kasus melalui wawancara kepada warga dan pemimpin Desa Plosogeneng, Donowarih, dan Pesantren. Penelitian ini menemukan bahwa pengelolaan keuangan desa secara umum telah sesuai dengan peraturan yang berlaku. Meskipun demikian, peneliti juga menemukan bahwa terdapat kendala yang disebabkan oleh perubahan kementerian dan kemampuan penyalur dana desa yang masih belum mumpuni. Hal ini menyebabkan terhambatnya penyaluran dana desa. Abstract: The Practice of Village Fund Financial Management. This study aims to explain the application of the Minister of Finance Regulation Num. 49/2016 on financial management of village funds. The method used is case study by interviews to villagers and leaders of Plosogeneng, Donowarih, and Pesantren Village. This study finds that village financial management in general has been in compliance with prevailing regulations. Nevertheless, the researcher also finds that there is constraints caused by ministry changes and the ability of village fund distributors who were not yet qualified. This has led to delays in the disbursement of village funds.
Forensic Accounting as Antibiotic for Pressing Corruption Infection in Indonesia Ghusti Ayu Criestiant Rolihlahla; Made Dudy Satyawan; Ni Nyoman Alit Triani
Journal of Economics, Business, & Accountancy Ventura Vol 20, No 2 (2017): August - November 2017
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v20i2.1123

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Effectiveness of corruption cases aimed at making the corrupt severely punished in a court of corruption and bring the deterrent effect for public officials who intend to engage in corruption. This study aims to explain the depth of the role of forensic accounting as well as how it applied in the handling and disclosure of corruption cases in Indonesia. The hope of forensic accounting can be accepted and applied by all auditors general inspectorate at the ministry/government agencies at both central and local levels, so that corruption can be detected early on using the science of forensic accounting. This study uses a qualitative methodology with an interpretive approach, with key informants from the Directorate Investigator and Special Economic Crime, the Criminal Investigation Police, KPK, as well as the Financial and Development Supervisory Agency. The result of this study indicates that the forensic accounting interpreted as potent antibiotics to suppress the rampant corruption in Indonesia. Investigation method often used investigator/auditor using forensic accounting knowledge to produce valid evidence in court corruption, including documentary evidence of the state audit the calculation of financial loss and statement of experts (auditors) in the corruption trial.
The Influence of Company Size, Company Growth, Leverage, and Liquidity on The Acceptance of Going Concern Opinion on Companies Listed on The Indonesia Stock Exchange in 2019 Agista Eka Budiarti; Ni Nyoman Alit Triani
JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Vol 6, No 3 (2021): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)
Publisher : Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/jpensi.v6i3.763

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Going concern is the business continuity of a company that in shortly does not intend to liquidate or stop its operations. The auditor issues a going concern opinion to ensure the continuity of a company's business. The aim of this research is to decide the effect of company size, company growth, leverage, and liquidity ongoing concern audit opinion acceptance. The sample of this research used 602 companies listed on the IDX in 2019. Quantitative methods with logistic regression techniques were used in this study. The results showed that the size of the company affected on going-concern audit opinion. Meanwhile, company growth, leverage, and liquidity do not affect going concern audit assumption.
Penerapan Strategi It E-Commerce Sebagai Peningkatan Persaingan Bisnis Perusahaan Ni Nyoman Alit Triani
AKRUAL: JURNAL AKUNTANSI Vol 3 No 2: AKRUAL: Jurnal Akuntansi (April 2012)
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v3n2.p209-224

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AbstractThe use of technology e-commerce it on general motors brazilian company can improve revenuenya, company got new consumer, consumers interesting to keep afloat, public service quality and serving consumers indefinitely. By doing payment system three party payment system will be safer than with credit cards. By applying customer relationship management ( crm ) concepts the integration company with customers.
Analisis Indikator Yang Mempengaruhi Auditor Dalam Memberikan Opini Going Concern Pada Suatu Perusahaan Dengan Pendekatan Isa 570 (Perusahaan Yang Terdaftar Di Bei Periode 2014) Lintang Trenggono; Ni Nyoman Alit Triani
AKRUAL: JURNAL AKUNTANSI Vol 6 No 2: AKRUAL: Jurnal Akuntansi (April 2015)
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v6n2.p147-168

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AbstractThis study aimed to analyze the indicators that affect the auditor in providing a going concern audit opinion to the companies that listed on the Indonesian Stock Exchange in 2014. The variables in this study is the financial condition of the company, the company's growth, debt default, the current ratio, RoA, audit opinion in previous year, the companies' compliance with laws and regulations. The sample in this study are all companies listed on the Indonesian Stock Exchange (BEI) in 2014 using saturation sampling technique and acquired 485 companies that meet the criteria of representatif sample. The results ofresearch conducted by using the test model regression logistic indicates that the variable debt default and the audit opinion in previous year have an affects to the providing of going concern audit opinion and variable financial condition of the company, the company's growth, the current ratio, RoA, companies' compliance with laws and regulations have no effect tothe providing of going concern audit opinion.
Pengaruh Kompetensi, Fee, Audit Tenure, Audit Firm Size dan Skala Entitas Klien Terhadap Kualitas Audit Ninik Zawafa Ulfa Richah; Ni Nyoman Alit Triani
JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Vol 1 No 1 (2021): JIKEM: Jurnal Ilmu Komputer, Ekonomi, dan Manajemen
Publisher : Universitas Muhammadiyah Enrekang

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

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The purpose of this study is to analyze the effect of competence, audit fees, audit engagement period, size of public accounting firm and client entity scale on audit quality. The existence of this research is expected to improve the quality of audit services provided to clients in the future. The population of this study is publicly traded companies in the trade, service and investment industry listed on the IDX from 2014 to 2018. The sampling technique for this study was purposive sampling technique with a total sample size of 485 data. This study uses a logistic regression model analysis technique. This study found that the audit fee variable and audit firm size have a positive effect on audit quality. The client entity scale variable shows a negative influence on the level of audit quality. Meanwhile, the auditor competence variable and the audit engagement period variable showed no significant effect on audit quality.
Determinan Keberhasilan Turnaround pada Perusahaan yang Mengalami Financial Distress Rizki Dwi Lestari; Ni Nyoman Alit Triani
BISMA (Bisnis dan Manajemen) Vol. 6 No. 2 (2014)
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (855.969 KB) | DOI: 10.26740/bisma.v6n2.p130-138

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This study aims to determine the factor that influence the succes of the turnaround firm experiencing financial disstres. These factor are profitability ratio, severity, free assets, size, downsizing, and CEO turnover. The sample used in this study is a non-financial companies listed on IDX 2008-2012 period, which had financial disstres in 2008-2009 as many as 60 companies. Financial disstres companys was measured using the Altman Z-score. The data analysis technique used logistic regression. The research results indicate the accuracy level is 76,7%. Partially profitability ratio and size influence on success of the turnaround. Severity, free assets, downsizing, and CEO turnover does not influence on the success of the turnaround. While simultaneously profitability ratio, severity, free assets, size, downsizing, and CEO turnover influence on the success of the companys turnaround.
Faktor – Faktor Yang Mempengaruhi Ketepatan Waktu Pelaporan Keuangan Pada Tahun 2015 – 2017: Keywords: Profitability; size; liquidity; age; & leverage Ferry Abdillah Habibie; Ni Nyoman Alit Triani
Jurnal Akuntansi Vol 10 No 2 (2022): AKUNESA (JANUARI 2022)
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (290.99 KB) | DOI: 10.26740/akunesa.v10n2.p36-45

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Fluctuations occur in a number of companies which not report their financial statements on time from 2015-2017. From these events it is necessary to make research that aims to determine the effect of profitability, company size, liquidity, age, and leverage on the timeliness of financial reporting (timeline) on all companies listed on the Indonesia Stock Exchange (IDX) in 2015 - 2017. Research using purposive sampling obtained 424 companies in accordance with the sampling method criteria. The analytical technique used logistic regression analysis by SPSS 23 which results that profitability & company size have positive effect on timelines. Whereas the variable liquidity, company age, and leverage have no effect on timelines.