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PENGARUH TIPE KEPRIBADIAN CONVENTIONAL, ADVERSITY QUOTIENT, DAN MOTIVASI BERPRESTASI PADA KINERJA AKADEMIK MAHASISWA MAGISTER AKUNTANSI
Ida Ayu Arie Ristadewi;
Ni Made Dwi Ratnadi;
Ida Bagus Putra Astika
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.06.NO.05.TAHUN 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana
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This study aimed to get empirical evidence of the effect of conventional personality type, adversity quotient, and achievement motivation in master of accounting student’s academic performance. Conventional personality type according to Holland theories of vocational personalities and work environment is measured using Self-Directed Search questionnaire. Adversity Quotient is measured using Adversity Response Profile questionnaire and achievement motivation is measured using Work and Family Orientation questionnaire. Determination of the sample use saturated sampling techniques. The research data consisted of primary data obtained through questionnaires and secondary data related to GPA student. Data were analyzed using multiple linear regression analysis. The analysis shows that the higher the conventional personality type then the higher student’s academic performance was. Adversity Quotient and achievement motivation do not increase master of accounting student’s academic performance.
KOMITMEN ORGANISASI SEBAGAI PEMODERASI PENGARUH MOTIVASI, KEPUASAN KERJA, DAN KOMPETENSI PADA KINERJA AUDITOR (Studi Empiris Pada Kantor Akuntan Publik Di Bali)
Ni Luh Putu Ratna Wahyu Lestari;
I Ketut Yadnyana;
Ida Bagus Putra Astika
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.06.NO.01.TAHUN 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana
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This study aims to obtain empirical evidence moderation organization's commitment to the influence of motivation, job satisfaction, and competence of auditors in the performance of auditors. Research on the relationship between the auditor motivation, job satisfaction, and competence in the performance of auditors has been done before which shows the results of different. The difference results of these studies completed through a contingency approach (contingency approach) and organizational commitment variable. This study uses primary data were collected by using a questionnaire. The number of samples in the study were as many as 62, were selected based method nonprobability sampling with purposive sampling technique. Data analysis technique used is moderation regression analysis (MRA). The result is there is no moderation of organizational commitment on motivational influence on the performance of auditors and job satisfaction in the performance of auditors. There moderation organizational commitment that strengthens the influence of the competence of auditors in the performance of auditors.
Perilaku Eksekutif dalam Menentukan Return Ekspektasian Melalui Program Opsi Saham
Ida Bagus Putra Astika
The Indonesian Journal of Accounting Research Vol 11, No 3 (2008): JRAI September 2008
Publisher : The Indonesian Journal of Accounting Research
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DOI: 10.33312/ijar.197
Previous research documents that executives manage earnings before the grant date and before the exercise of employee stock options (Yermark, 1997; Asyik, 2005). This study extends prior research by investigating whether the number of stock options granted is associated with earnings management before the grant date and whether the number of employee stok option exercised is associated with earnings management before the exercise date. I collect data from listed firms in Jakarta Stock Exchange that granted executive stock options from 1999 to 2005. Consistent with previous study, the results show the number of employee stock options granted is positively related to discretionary accruals before the grant date, suggesting that the more options a firm grants, the more likely executive manage earnings downward to lower the option exercise price. In addition, the study also shows that consistent with the hypothesis, the number of employee stok options exercised is positively related to discretionary accruals before the exercise date, indicating that the more options executives exercise the more likely they manage earnings upward before the exercise date to take advantage of a higher stock price
The Effect of Good Corporate Governance and Financial Distress on the Integrity of Financial Statements with Audit Quality as a Mediation Variable
Made Ayu Prilla Winda Puspita;
Ni Made Dwi Ratnadi;
Made Gede Wirakusuma;
Ida Bagus Putra Astika
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 3 (2022): Budapest International Research and Critics Institute August: In Progress
Publisher : Budapest International Research and Critics University
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DOI: 10.33258/birci.v5i3.5794
The information in the financial statements must be presented fairly, honestly, and fairly disclose facts to users in order to produce financial statements with integrity. The purpose of this study was to examine the effect of good corporate governance and financial distress on the integrity of financial statements through audit quality. The population in this study are consumer goods sector companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period. The number of samples obtained as many as 66 companies with purposive sampling method. The data analysis technique used is multiple linear regression and the selection of good corporate governance proxies using factor analysis. Based on the results of the analysis, it was found that good corporate governance has an effect on the integrity of financial statements. Financial distress affects the integrity of financial statements. Audit quality affects the integrity of financial statements. Good corporate governance affects the integrity of financial statements through audit quality. Financial distress affects the integrity of financial statements through audit quality. This shows that the increasing audit quality allows a reduction in financial distress that occurs in the company so as to produce financial statements with integrity.
PENGARUH PENGENDALIAN INTERN DAN GOOD CORPORATE GOVERNANCE TERHADAP KINERJA BPR DENGAN MANAJEMEN RESIKO SEBAGAI VARIABEL MODERASI
I Putu Ekapratama Rangga Sudana;
A.A.N. Bagus Dwirandra;
Ida Bagus Putra Astika;
Maria Mediatrix Ratna Sari
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.11.NO.08.TAHUN.2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana
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DOI: 10.24843/EEB.2022.v11.i08.p05
This research studies the influence of internal and good corporate governance on the performance of Rural Banks (BPR) with risk management as a moderating variable with a study on BPR in Badung Regency. The purpose of this study was to determine the effect of internal control and good corporate governance on BPR performance and to determine the effect of risk management as a moderating variable between internal control and good corporate governance on BPR performance. This research is explanatory research that tries to test the hypothesis statistically and explain it descriptively and quantitatively. The research data was collected through a survey with the distribution of questionnaires as a research instrument. The research population is the leaders of BPRs throughout Badung Regency. The number of samples in the study were 49 BPR leaders. The research instrument in the form of a questionnaire was used to collect data in the form of opinions related to internal control, good corporate governance, risk management and performance of rural banks throughout Badung Regency. The results showed that the internal control and good corporate governance simultaneously did not have a significant effect on the performance of BPR. In addition, the moderating variable, namely risk management, can weaken the relationship between internal control and good corporate governance on BPR performance.
BEBERAPA FAKTOR YANG MEMPENGARUHI PENCEGAHAN FRAUD DI MASA PANDEMI COVID-19 PADA LEMBAGA PERKREDITAN DESA SE-KOTA DENPASAR
Putu Cintya Purnama Dewi;
I Wayan Suartana;
Ida Bagus Putra Astika;
Ni Made Dwi Ratnadi
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.11.NO.12.TAHUN.2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana
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DOI: 10.24843/EEB.2022.v11.i12.p07
This study aims to determine the effect of the internal control system, morality, organizational culture and good corporate governance on the prevention of fraud during the Covid-19 pandemic at Village Credit Institutions throughout Denpasar City. The sampling technique in this study is a non-probability sampling technique involving 105 respondents. The data analysis technique in this study uses multiple linear regression analysis. The results show that the internal control system, morality, organizational culture and good corporate governance have a positive and significant effect on preventing fraud during the Covid-19 pandemic at Village Credit Institutions in Denpasar City.
MODERASI PROFITABILITAS DAN LEVERAGE TERHADAP PENGARUH KEBIJAKAN DIVIDEN PADA NILAI PERUSAHAAN
Ida Bagus Sugita Adi;
Ida Bagus Putra Astika
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.12.NO.07.TAHUN.2023
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana
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DOI: 10.24843/EEB.2023.v12.i07.p12
Shareholders generally want a relatively stable dividend distribution because it reduces uncertainty about the expected returns from the investments they make. It can also increase shareholder confidence in the company so that the share value can also increase. This study aims to obtain empirical evidence of the effect of dividend policy on firm value and the ability of profitability and leverage variables as moderating variables. The approach used in this research is a quantitative approach in the form of causality. The location of this research was carried out on the Indonesia Stock Exchange in manufacturing companies listed during 2017-2019. The sampling method used in this study was a saturated sample and obtained 15 manufacturing companies that distributed dividends in a row during 2017-2019. The data were then analyzed using a moderated regression analysis test. The results of the study explain that the dividend policy variable has no effect on firm value, the leverage variable as a moderating variable strengthens the effect of dividend policy on firm value and the profitability variable is not able to moderate the effect of dividend policy on firm value
PENGARUH KESADARAN WP, PEMAHAMAN PERPAJAKAN, SANKSI PAJAK DAN AKUNTABILITAS PELAYANAN PUBLIK PADA KEPATUHAN WAJIB PAJAK
Kadek Dita Purwita Sari;
Ida Bagus Putra Astika
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.12.NO.12.TAHUN.2023
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana
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DOI: 10.24843/EEB.2023.v12.i12.p16
The largest source of state revenue is taxes. Tax is an effort made by the government to realize its independence. The role of taxes as state revenue is very dominant, but it is still not optimal considering the number of non-compliant taxpayers. This study aims to empirically examine the effect of taxpayer awareness, level of understanding of taxation, tax sanctions and public service accountability on the compliance of motorized vehicle taxpayers registered at the Badung Samsat Office. Accidental Sampling was used as a sampling method and obtained as many as 100 samples of motor vehicle taxpayers. This study uses multiple linear regression analysis techniques. The results of this study indicate that taxpayer awareness, level of understanding of taxation, tax sanctions and public service accountability have a positive effect on motor vehicle taxpayer compliance at the Badung Samsat Office. It is hoped that the Badung Samsat Office can further increase information on the importance of paying motorized vehicle taxes through webinars or seminars as well as online platforms or direct practice with assistance such as short videos on motor vehicle taxes and sanctions given for late payments in order to gain knowledge of taxation early on.
PENGARUH MINAT BELAJAR TERHADAP TINGKAT PEMAHAMAN AKUNTANSI DIMODERASI OLEH KECERDASAN ADVERSITY DAN MEDIA OASE UNUD
Anak Agung Ngurah Darma Suwindra;
Ida Bagus Putra Astika
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.13.NO.03.TAHUN.2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana
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DOI: 10.24843/EEB.2024.v13.i03.p07
Pendidikan akuntansi di universitas bertujuan untuk menjadi akuntan professional yang memiliki tidak hanya cukup pengetahuan tetapi juga cakap dalam kemampuan di bidang akuntansi. Tujuan penelitian ini adalah untuk memperoleh bukti empiris pengaruh moderasi kecerdasan adversity terhadap pengaruh kemudahan media pembelajaran daring OASE Unud pada tingkat pemahaman akuntansi. Populasi dalam penelitian ini adalah seluruh mahasiswa akuntansi aktif angkatan 2018 Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Udayana dan menggunakan OASE Unud dalam proses perkuliahannya. Penelitian ini menggunakan teknik non probability sampling dengan menggunakan teknik purposive sampling. Jumlah sampel yang dibutuhkan dalam penelitian ini, yakni sebanyak 88 responden, tetapi telah dibulatkan hingga 90 responden terdekat. Metode analisis yang digunakan adalah analisis moderasi. Berdasarkan hasil analisis data dan pembahasan pada bab sebelumnya, maka dapat ditarik simpulan sebagai berikut. minat belajar berpengaruh positif signifikan terhadap pemahaman akuntansi, kecerdasan adversity dapat memoderasi pengaruh minat belajar terhadap pemahaman akuntansi secara signifikan dan Kemudahan TI OASE Unud dapat memoderasi pengaruh minat belajar terhadap pemahaman akuntansi secara signifikan.
Pengaruh Kompetensi, Akuntabilitas dan Independensi pada Kualitas Audit dengan Etika Auditor Sebagai Variabel Moderasi
Anak Agung Istri Tirtamas Wisnu Wardhani;
Ida Bagus Putra Astika
E-Jurnal Akuntansi Vol 23 No 1 (2018)
Publisher : 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.2018.v23.i01.p02
Seorang auditor dalam melaksanakan tugasnya dituntut untuk menghasilkan kualitas audit yang baik. Kualitas audit yang baik dapat dihasilkan jika seorang auditor mampu memperhatikan faktor - faktor yang mempengaruhinya. Kompetensi, akuntabilitas, independensi dan etika auditor merupakan beberapa faktor yang dapat mempengaruhi kualitas audit. Penelitian ini bertujuan untuk mendapatkan bukti empiris kemampuan etika auditor memperkuat pengaruh kompetensi, akuntabilitas, dan independensi pada kualitas audit. Lokasi penelitian ini dilakukan di Kantor Akuntan Publik yang berada di Provinsi Bali dengan jumlah sampel sebanyak 66 auditor. Sampel dipilih menggunakan teknik purposive sampling. Pengumpulan data dalam penelitian ini menggunakan metode survey dengan teknik kuesioner. Teknik analisis data yang digunakan adalah Moderated Regression Analysis (MRA). Hasil penelitian ini menunjukkan hasil pengujian instrumen dan asumsi klasik terpenuhi. Berdasarkan analisis yang dilakukan etika auditor memperkuat hubungan kompetensi dan akuntabilitas. Tetapi disisi lain etika auditor tidak mempengaruhi hubungan antara independensi pada kualitas audit. Hal ini bisa dikarenakan seorang auditor sedang mengalami konflik kepentingan dimana seorang auditor merasa khawatir akan kehilangan kliennya. Kata Kunci: Kompetensi, akuntabilitas, independensi, etika auditor, kualitas audit.