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All Journal Jurnal Akuntansi Multiparadigma Infestasi Jurnal Inovasi Akuntansi
Ni Luh Gede Novitasari
Universitas Mahasaraswati Denpasar
Economics, Econometrics & Finance

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PERSEPSI AUDITOR ATAS TINGKAT EFEKTIVITAS RED FLAGS UNTUK MENDETEKSI KECURANGAN Ni Wayan Rustiarini; Ni Luh Gede Novitasari
Jurnal Akuntansi Multiparadigma Vol 5, No 3 (2014): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1342.959 KB) | DOI: 10.18202/jamal.2014.12.5025

Abstract

Abstrak: Persepsi Auditor atas Tingkat Efektivitas Red Flags untuk Mendeteksi Kecurangan. Penelitian ini bertujuan untuk mengidentifikasi persepsi auditor atas efektifitas red flags dalam mendeteksi kecurangan, serta  menguji pengaruh faktor-faktor demografis auditor seperti karakteristik (gender, posisi pekerjaan, masa kerja), dan kompetensi (pendidikan, pengalaman mendeteksi kecurangan, pelatihan kecurangan) pada persepsi auditor. Penelitian ini dilakukan di Bali dengan melakukan survei pada 84 auditor. Dengan menggunakan regresi linear berganda, hasil penelitian menunjukkan bahwa pendidikan, pengalaman mendeteksi kecurangan, dan pelatihan kecurangan berpengaruh pada persepsi auditor. Sementara gender, posisi pekerjaan, dan masa kerja tidak berpengaruh pada persepsi auditor atas efektivitas red flags.Abstract: Auditor Perceptions of Red Flags Effectiveness to Detect Fraudulent. The research aims to identify auditors perception of red flags effectiveness in fraud detecting and examine the influence of auditor demographic factorssuch as characteristics (gender, job position, auditor tenure), and competence (education, fraud experience, fraud training) on auditor's perception. This research was done in Bali by survey of 84 auditors. By using multiple regression analysis, the result indicates that education, fraud experience, and fraud training have influence on auditor perception. Meanwhile, gender, job position, and auditor tenure do not have influence on auditor perception of red flags effectiveness.
Pengaruh ROA, LDR, Ukuran Perusahaan, CAR, NPL terhadap Return Saham pada Perusahaan Perbankan di BEI Ni Putu Mia Pradnyawati; Ni Luh Gede Novitasari; Ni Luh Putu Widhiastuti
Jurnal Inovasi Akuntansi (JIA) Vol. 1 No. 1 (2023)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v1i1.6891

Abstract

The purpose of this study is to find out ROA, LDR, Company Size, CAR and NPL on Stock Returns at Banking Companies listed on the IDX in 2019-2021. The data collection method used in this research is documentation. The method of determining the sample of this research is purposive sampling. The number of samples from this study were 41 samples with a total sample of 123 observations. The data analysis technique used was multiple linear regression analysis. The results of this study are ROA, LDR, CAR have a positive effect on Stock Returns, Company size has no effect on Stock Returns and NPL has a negative effect on stock returns. Several banking companies listed on the Indonesia Stock Exchange (IDX) should publish more complete financial reports and accessible to the public so that it can facilitate potential investors in assessing financial performance and making decisions about choosing stocks that are in accordance with their perceptions. Based on the adjusted R square value of 56.0%, there is still 44.0% of other variables that can be used for further research such as: Price Earning Ratio, current ratio, Total Asset Turnover, Net Profit Margin, and debt to equity ratio.
Pengaruh Beban Kerja, Kompetensi, Komitmen Organisasi, Locus of Control, Profesionalisme Terhadap Kinerja Auditor Ni Kadek Norma Brahandayani; Ni Luh Gede Novitasari; Ni Luh Putu Widhiastuti
InFestasi Vol 19, No 2 (2023): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v19i2.14395

Abstract

Penelitian ini bertujuan untuk menguji dan memperoleh bukti empiris pengaruh beban kerja, kompetensi, komitmen organisasi, locus of control dan profesionalisme terhadap kinerja auditor pada Kantor Akuntan Publik Kota Denpasar. Penelitian ini  menggunakan metode kuantitatif. Populasi dalam penelitian ini adalah auditor yang bekerja pada Kantor Akuntan Publik Kota Denpasar. Kantor Akuntan di Kota Denpasar. Dalam penelitian terdapat sebanyak 53 responden pada 13 Kantor Akuntan Publik di Kota Denpasar. Teknik pengambilan sampel dalam penelitian ini menggunakan metode sampling jenuh. Alat analisis yang digunakan untuk menguji hipotesis adalah analisis regresi linier berganda. Hasil penelitian ini menyatakan bahwa beban kerja, komitmen organisasi, locus of control, dan profesionalisme tidak berpengaruh terhadap kinerja auditor. Kompetensi auditor berpengaruh positif terhadap kinerja auditor. Penelitian selanjutnya dapat mengembangkan penelitian ini dengan menggunakan variabel lain yang secara teoritis berpengaruh terhadap kinerja auditor, seperti pengalaman kerja The performance of the auditor in auditing really needs to be considered, both in terms of his abilities and attitudes. In order for an auditor to perform well, an organization needs to pay attention to factors that affect the auditor's performance. This research aims to test and obtain empirical evidence of the influence of Workload, Competency, Organizational Commitment, Locus Of Control and Professionalism on auditor performance at the Public Accounting Firm in Denpasar City.The population in this study is an auditor who works at the Public Accounting Firm in Denpasar City. In the study there were as many as 53 respondents at 13 Public Accounting Firms in Denpasar City. The sampling technique in this study is using saturated sampling methods. The analytical tool used to test hypotheses is multiple linear regression analysis. The results of this study stated that the workload, organizational commitment, locus of control, and professionalism, have no effect on the performance of the auditor. And competency of the auditor positively affect the performance of the auditor.Further research can develop this research using other variables that theoretically have an influence on the auditor's performance, such as work experience.
Co-Authors Ni Kadek Norma Brahandayani Ni Luh Putu widhiastuti, Ni Luh Putu Ni Putu Mia Pradnyawati Ni Wayan Rustiarini