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<![CDATA[TINGKAT SPESIALISASI INDUSTRI AUDITOR SEBAGAI PEMODERASI PENGARUH UKURAN PERUSAHAAN PADA AUDIT DELAY ]]>
<![CDATA[Karina Senjaya]]>;
<![CDATA[Bambang Suprasto H.]]>
<![CDATA[ E-Jurnal Akuntansi Vol 14 No 3 (2016) ]]>
Publisher : <![CDATA[Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region ]]>
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<![CDATA[This study aimed to examine the effect of firm size to audit delay with auditor industry specialization level as moderating variables. This research was conducted in mining companies listed on the Stock Exchange in 2010-2014. The total sample is 13 companies. The sampling method used is nonprobability sampling with purposive sampling technique. The analysis technique used is moderated regression analysis (MRA). This study shows that the size of the company negatively affect audit delay and auditor industry specialization level capable to reinforced negative relationship between those variables. Companies with larger size generally faced with greater external pressure to deliver their financial statements so the audit delay tends to be shorter. While the industry specialization give auditors more knowledge about client’s company, so that despite the large size of the client company, with the knowledge that better in finding mistake from financial statements, then audit delay will be shorter.]]>
<![CDATA[PENGARUH UKURAN PERUSAHAAN, KEBERADAAN KOMITE AUDIT DAN LEVERAGE TERHADAP AUDIT DELAY ]]>
<![CDATA[I Wayan Pion Janartha]]>;
<![CDATA[Bambang Suprasto H.]]>
<![CDATA[ E-Jurnal Akuntansi Vol 16 No 3 (2016) ]]>
Publisher : <![CDATA[Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region ]]>
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<![CDATA[This research aimed to get empirically the effect of firm size, the existence of an audit committee and leverage to audit delay. The theory used in this research is the Positive Accounting Theory and Signaling Theory. The population used in this study are all companies listed on the Stock Exchange the period of 2012 through 2014 as many as 502 companies. The samples using the technique is non-random sampling, and the sampling method used in this research is purposive sampling method. The data collection by documentation. The data analysis technique used in this research is multiple linear regression. The results of this research showed that the size of the company negatively affect on audit delay. Variable existence of audit committee positively affects on audit delay. While Leverage does not affect the audit delay.]]>
<![CDATA[Pengaruh Penerapan E-Filling, Sosialisasi Perpajakan, Kinerja Account Representative, dan Sanksi Pajak terhadap Tingkat Kepatuhan WPOP ]]>
<![CDATA[Lyana Oka Kusumayanthi]]>;
<![CDATA[Herkulanus Bambang Suprasto]]>
<![CDATA[ E-Jurnal Akuntansi Vol 28 No 1 (2019) ]]>
Publisher : <![CDATA[Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region ]]>
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DOI: 10.24843/EJA.2019.v28.i01.p19
<![CDATA[This study aims to examine the effect of the application of e-filling, tax socialization, account representative performance and taxation penalty on individual taxpayer compliance at KPP Pratama Gianyar. This research was conducted at KPP Pratama Gianyar. The samples used were 100 respondents to the method of determining the sample was purposive sampling. The data collection techniques questionnaire. data analysis technique used is multiple linear regression analysis. Based on the results of the study showed that the application of e-filling, account representative performance and taxation penalty had a positive effect on WPOP compliance at KPP Pratama Gianyar, while tax socialization did not affect the WPOP at KPP Pratama Gianyar. Keywords: E-filing, tax socialization, account representative performance, taxation penalty, and individual taxpayer compliance.]]>
<![CDATA[Pendeteksian Kecurangan pada Laporan Keuangan dengan Pendekatan Fraud Triangle Model ]]>
<![CDATA[I Gusti Ayu Nadya Utami Dewi Wibawa]]>;
<![CDATA[Herkulanus Bambang Suprasto]]>
<![CDATA[ E-Jurnal Akuntansi Vol 33 No 10 (2023) ]]>
Publisher : <![CDATA[Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region ]]>
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DOI: 10.24843/EJA.2023.v33.i10.p18
<![CDATA[Pressure, opportunity and rationalization are three conditions that always occur in an act of fraud which is often called the fraud triangle, a theory developed by Cressey. This study aims to reveal aspects that support fraud using the fraud triangle model against entities listed on the Indonesia Stock Exchange, namely the property and real estate sectors in 2017-2019. This research used a population of all property and real estate companies and the number of samples used was 21 companies with observation years from 2017 to 2019, resulting in a final sample size of 63 financial reports. In this research, multiple linear regression was used as a method which was then processed first using IBM SPSS 21 software. This research obtained results that only the financial stability and ineffective monitoring variables had a positive effect on financial reporting fraud. Meanwhile, rationalization has a negative effect on fraudulent financial reporting. Keywords : Financial Stability; Ineffective Monitoring; Rationalization; Fraudulent Financial Statements.]]>
<![CDATA[ASOSIASI KINERJA KEUANGAN, KEBERPIHAKAN ANGGOTA DEWAN DAN PERTUMBUHAN EKONOMI DENGAN PARTISIPASI MASYARAKAT SEBAGAI VARIABEL PEMODERASI ]]>
<![CDATA[Herkulanus Bambang Suprasto]]>
<![CDATA[ E-Jurnal Akuntansi Vol 12 No 1 (2015) ]]>
Publisher : <![CDATA[Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region ]]>
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<![CDATA[Penelitian menguji pengaruh kinerja keuangan (rasio kemandirian, rasio efektifitas, rasio efisiensi), keberpihakan dewan perwakilan rakyat pada publik terhadap pertumbuhan ekonomi dengan partisipasi masyarakat dan transparansi kebijakan publik sebagai variabel pemoderasi. Penelitian ini dilakukan di pemerintahan daerah/kota Jawa Timur dan Bali. Pengujian hipotesis dilakukan dengan analisa regresi berganda. Data yang digunakan dalam analisis ini merupakan data pool time-series cross-sectional. Temuan penelitian ini mengindikasikan kinerja keuangan dan keberpihakan anggota legislatif mampu menjelaskan pertumbuhan ekonomi daerah. Partisipasi masyarakat sebagai variable moderasi mampu mempertegas kemampun model dalam menjelaskan pertumbuhan ekonomi. Namun demikian partisipasi masyarakat bukan pemicu utama dalam mendorong pertumbuhan ekonomi. Hasil pengujian menunjukkan pemerintah daerah merupakan aktor utama dalam mendorong pertumbuhan ekonomi dan kemandirian keuangan diluar penerimaan pajak pendorong utama pertumbuhan ekonomi daerah.]]>
<![CDATA[Spiritual Intelligence Moderates the Relationship Between Psychological Well-Being, Role Stress and Auditor Performance ]]>
<![CDATA[Thahira Qarimma Nursabilla]]>;
<![CDATA[Gayatri Gayatri]]>;
<![CDATA[Herkulanus Bambang Suprasto]]>;
<![CDATA[Maria Mediatrix Ratna Sari]]>
<![CDATA[ E-Jurnal Akuntansi Vol 31 No 6 (2021) ]]>
Publisher : <![CDATA[Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region ]]>
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DOI: 10.24843/EJA.2021.v31.i06.p06
<![CDATA[The purpose of this study is to investigate the impact of psychological well-being and role stress on auditor performance, with spiritual intelligence serving as a moderating variable. The data collection for this study was obtained from a questionnaire and was collected at the Bali Province Public Accountant Office. The sample was determined using a purposive sampling method with 54 auditors from the Bali Province Public Accountants as respondents. In this study, the interaction test MRA was used to analyze data. According to the findings of the study, psychological well-being has a positive effect on auditor performance. This research also shows that role stress can impair auditor performance. Auditors' spiritual intelligence has the potential to strengthen the relationship between psychological well-being and auditor performance. On the other hand, spiritual intelligence mitigates the impact of role stress on auditor performance. Keywords: Psychological Well-Being; Stress; Auditor Performance; Spiritual Intelligence.]]>
<![CDATA[PENGARUH PERATAAN LABA, UKURAN PERUSAHAAN DAN DEBT TO EQUITY RATIO PADA REAKSI PASAR ]]>
<![CDATA[Nia Anggaraini]]>;
<![CDATA[Bambang Suprasto]]>
<![CDATA[ E-Jurnal Akuntansi Vol 11 No 3 (2015) ]]>
Publisher : <![CDATA[Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region ]]>
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<![CDATA[Capital market as one of the meeting place between the need of funds that the issuing party effects and Investors. From the information provided by the company, the market participants will make predictions and determine investment decisions. The data used in this research is secondary data in the form of financial statements of the company in the period ended 31 December 2010 to 2013 were obtained through the website of the Stock Exchange (the Indonesia Stock Exchange). Hypothesis testing is done by using the multiple linear regression analysis. Based on the analysis of data it can be concluded that income smoothing negatively affect the market reaction to the size of the company no effect on market reaction, and the debt to equity ratio has negatively influence on the market reaction.]]>
<![CDATA[PENGARUH TANGGUNG JAWAB SOSIAL PERUSAHAAN DAN MEKANISME TATA KELOLA PERUSAHAAN TERHADAP NILAI PERUSAHAAN ]]>
<![CDATA[Ida Ayu Sasmika Putri]]>;
<![CDATA[Bambang Suprasto H]]>
<![CDATA[ E-Jurnal Akuntansi Vol 15 No 1 (2016) ]]>
Publisher : <![CDATA[Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region ]]>
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<![CDATA[The purpose of this study was to determine the effect of corporate social responsibility and corporate governance mechanisms on the value of the company. Samples were selected using purposive sampling method and acquired 60 companies . Testing the hypothesis in this study was done by using multiple linear regression analysis . This study obtained results that corporate social responsibility, managerial ownership , institutional ownership, board of directors , audit committee and board of directors simultaneously positive effect on firm value . Corporate social responsibility is partially positive effect on the value of the company and corporate governance mechanisms are in proxy with managerial ownership, institutional ownership, board of directors, audit committee and board of directors partially positive effect on firm value .]]>
<![CDATA[KONSERVATISME AKUNTANSI, GOOD CORPORATE GOVERNANCE DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA EARNINGS RESPONSE COEFFICIENT ]]>
<![CDATA[Ida Ayu Wulandari]]>;
<![CDATA[Bambang Suprasto Herkulanus]]>
<![CDATA[ E-Jurnal Akuntansi Vol 13 No 1 (2015) ]]>
Publisher : <![CDATA[Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region ]]>
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<![CDATA[Earnings Response Coefficient is one method that is often used to measure the quality of earnings . The higher the ERC , the earnings quality is getting better . Earnings quality will not mislead users of financial statements information in making decisions . This study uses two factors suspected to affect the quality of earnings that accounting conservatism and good corporate governance because these two factors can be the solution of the conflict in the enterprise agency . In addition, this study also examines the factors affecting the market response to earnings information in addition to the quality of earnings as investors not only need profit information but also other information one of which is the disclosure of Corporate Social Responsibility ( CSR )]]>
<![CDATA[PENGARUH PEMAHAMAN BISNIS KLIEN, PENGALAMAN AUDIT DAN KOMPETENSI AUDITOR PADA STRATEGI PENDETEKSIAN KECURANGAN ]]>
<![CDATA[Putu Wina Lianitami]]>;
<![CDATA[Bambang Suprasto H]]>
<![CDATA[ E-Jurnal Akuntansi Vol 17 No 3 (2016) ]]>
Publisher : <![CDATA[Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region ]]>
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<![CDATA[This study aims to determine the effect of understanding the client's business, audit experience and competence of auditors in fraud detection strategies. This study was performed on a public accounting firm in Bali and East Java are registered in the Certified in 2015. Sampling of this research is the method of non-probability sampling with purposive sampling technique. Data collection methods used in this study was a questionnaire using 5-point Likert scale to measure 52 indicators .. Data analysis technique used is multiple linear regression analysis. Based on the results of the analysis of the research found that the understanding of the client's business strategy has positive effect on fraud detection, auditing experience a positive effect on fraud detection strategy, the competence of auditors positive effect on fraud detection strategies.]]>
