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Time Budget Pressure, Audit Tenure, Ukuran Perusahaan, Spesialisasi Auditor, dan Kualitas Audit I Gusti Ayu Agung Sintia Utami; Ni Putu Sri Harta Mimba
E-Jurnal Akuntansi Vol 33 No 3 (2023)
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.2023.v33.i03.p06

Abstract

Audit quality is a measure of quality carried out by auditors who are in accordance with auditing standards and quality control systems. The auditor must have adequate audit quality so as to reduce the dissonance that occurs between management and shareholders. There are several factors that affect audit quality, namely time budget pressure, audit tenure, company size and auditor specialization. The purpose of this study was to empirically examine the effect of time budget pressure, audit tenure, company size and auditor specialization on audit quality in the property, real estate and building construction sectors listed on the Indonesia Stock Exchange in 2017-2019. The sample of this research is 49 companies using purposive sampling technique. The data analysis technique used in this study is logistic regression analysis. The results of the study show that time budget pressure and auditor specialization have no effect on audit quality. Meanwhile, audit tenure and firm size have a negative and significant effect on audit quality. Keywords: Time Budget Pressure; Audit Tenure; Company Size; Auditor Specialization; Audit Quality
Pengaruh Pengungkapan Corporate Social Responsibility, Investment Opportunity Set dan Struktur Modal pada Nilai Perusahaan Kadek Dina Sabina Rini; Ni Putu Sri Harta Mimba
E-Jurnal Akuntansi Vol 28 No 3 (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.v28.i03.p24

Abstract

The samples used in this study were 28 companies so that there were 140 observations. The research sample was taken using purposive sampling technique. The analysis technique used in this study is multiple linear regression. The results of this study indicate that the disclosure variables of corporate social responsibility have a positive effect on firm value. The variable investment opportunity set has a positive effect on firm value. Capital structure variables have a positive effect on firm value. Theoretical implications of the research show that the results of the research are in line with signal theory. The practical implications of research can be taken into consideration for investors in making decisions by looking at information on CSR disclosures, IOS and company capital structure. Keywords : Corporate value, corporate social responsibility, investment opportunity set, capital structure.
Opini Audit dan Kinerja Keuangan Pemerintah Daerah dengan Realisasi PAD sebagai Pemediasi Ni Made Dwi Pradnyani; Ni Putu Sri Harta Mimba
E-Jurnal Akuntansi Vol 30 No 12 (2020)
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.2020.v30.i12.p12

Abstract

The purpose this study was determine effect of audit opinion on the financial performance District / City Governments in Bali Province with local revenue as mediator based on legitimacy theory. This research was conducted at Provincial Government of Bali in 2013-2017 using the saturated sample method. Data analysis technique used path analysis. Analysis found that audit opinion had a positive effect on local own-source revenue. Shows that good audit opinion tends to increase the resources provided by local community specifically regional original income. Audit opinion has positive effect on the financial performance of District / City Governments in Bali Province in 2013-2017. Realization PAD has positive effect on financial performance of District / City Governments in Bali Province in 2013-2017. The realization of regional own-source revenue mediating variable in the relationship between audit opinion and local government financial performance. Keywords: Audit Opinion; Local Revenue; Local Government Financial Performance.
PENGARUH MANAJEMEN LABA, KINERJA KEUANGAN, UKURAN PERUSAHAAN DAN PERTUMBUHAN PERUSAHAAN PADA PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY I Gusti Ayu Rika Milanda Sari; Ni Luh Putu Sri Harta Mimba
E-Jurnal Akuntansi Vol 11 No 3 (2015)
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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Abstract

Corporate Social Responsibility (CSR) is a form of social responsibility and a firm commitment to stakeholders and environments around the company. This study aims to determine the effect of earnings management, financial performance, company size and growth on the company's CSR disclosure in mining sector companies listed in Indonesian Stock Exchange from 2008 till 2012. This study uses secondary data such as annual reports and corporate sustainability report mining sector. The study samples consisted of six mining companies listed in Indonesian Stock Exchange from 2008 till 2012 were obtained from the www.idx.co.id websites and corporate websites. The results show that only company size that has a positive effect on CSR disclosure. Other variables such as earnings management, financial performance, and growth of the company have no significant effect on CSR disclosure.
Kinerja Keuangan, Tipe Industri dan Sustaiability Report Cika Arisandi; Ni Putu Sri Harta Mimba
E-Jurnal Akuntansi Vol 31 No 11 (2021)
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.2021.v31.i11.p05

Abstract

The number of issues of environmental damage due to company activities makes the sustainability report important to disclose. Disclosure of sustainability reports can explain how the company manages the social and environmental problems it causes. The purpose of this study was to determine the effect of financial performance, which is proxied by profitability, liquidity, and leverage as well as the effect of industry type on the disclosure of the sustainability report. This research was conducted on companies that won the Asia Sustainability Reporting Rating in 2017-2019. The sample in this study amounted to 16 companies, using purposive sampling technique. The analytical method used is multiple linear analysis. From the results of the analysis, it is found that profitability, liquidity, and type of industry have a significant effect on the disclosure of the sustainability report. Meanwhile, leverage has no significant effect on the disclosure of the sustainability report. Keywords: Profitability; Liquidity; Leverage; Industry Type; ASRRAT.
PENGARUH PROFITABILITAS, PERTUMBUHAN PERUSAHAAN, KAPITALISASI PASAR DAN KEPEMILIKAN SAHAM PUBLIK PADA TINGKAT PENGUNGKAPAN CSR I Gusti Ayu Laksmi Indraswari; Ni Putu Sri Harta Mimba
E-Jurnal Akuntansi Vol 20 No 2 (2017)
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.2017.v20.i02.p13

Abstract

This study aimed to get empirical evidence about the influence of profitability, growth, market capitalization and public ownership on the level of corporate social responsibility disclosure. This research conducted on food and beverage companies listed in Indonesia Stock Exchange in 2012-2015. Sampling method used in this research is nonprobability sampling method with purposive sampling, and total samples obtained 11 companies with 44 observations. The analysis technique used in this research is multiple linear regression analysis. The results showed that profitability and growth has no effect on the level of corporate social responsibility disclosure, market capitalization has positive effect on the level of corporate social responsibility disclosure, public ownership has negative effect on the level of corporate social responsibility disclosure.
Corporate Social Responsibility, Leverage, Kepemilikan Asing, dan Nilai Perusahaan dengan Firm Size sebagai Pemoderasi Ni Nengah Loriyani; Ni Putu Sri Harta Mimba
E-Jurnal Akuntansi Vol 33 No 10 (2023)
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.2023.v33.i10.p07

Abstract

Company value is an important factor that companies must pay attention to because it reflects the prosperity received by shareholders. The aim of this research is to obtain empirical evidence of the influence of CSR, leverage, and foreign ownership on company value with firm size as a moderator, which has relatively little to do with Investor33. This research fills the gap in the 2018-2020 period. The sample was determined using a purposive sampling technique and a sample of 45 observations was obtained. The data analysis technique used is Moderated Regression Analysis. The research results show that CSR has a positive effect on firm value, leverage has a negative effect on firm value, foreign ownership has no effect on firm value, firm size weakens the effect of CSR on firm value, firm size weakens the negative effect of leverage on firm value, and firm size does not moderate the effect foreign ownership on company value. Keywords: Firm Value; Corporate Social Responsibility; Leverage; Foreign Ownership; Firm Size.
PENGARUH KUALITAS SUMBER DAYA MANUSIA TERHADAP PENERAPAN SAP BERBASIS AKRUAL PADA SATUAN KERJA DI WILAYAH KERJA KPPN DENPASAR Ikrima Chikita Sukadana; Ni Putu Sri Harta Mimba
E-Jurnal Akuntansi Vol 12 No 1 (2015)
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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Abstract

The aim of this research is to analyze the extent to which the quality of human resources affect the readiness of the application of accounting standards on the accrual-based government unit in the region of KPPN of Denpasar. Unit area in Tabanan, Gianyar, Badung, Denpasar and Bali Province is the location where this research is done. The use of tables Krecjie with a significance level of 0.05 is a guideline used to draw the sample. According to the table, the sample totaled 205 respondents. The data analysis technique used is the technique of regression analysis. The quality of human resources is statistically proven positive effect on the readiness of the application of accrualbased government accounting standards. This research also illustrates that the quality of human resources plays a very important role in the application of accounting standards on the accrual-based government unit in the region of KPPN of Denpasar.
Penilaian Kesuksesan Penerapan Xero Accounting Software Dengan Model UTAUT dan Delone & McLean Ni Putu Diah Pratiwi; Dodik Ariyanto; I Nyoman Wijana Asmara Putra; Ni Putu Sri Harta Mimba
E-Jurnal Akuntansi Vol 32 No 2 (2022)
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.2022.v32.i02.p13

Abstract

This research is motivated to use the UTAUT and DeLone & McLean models to see how the system users respond, especially the application of Xero Accounting. The research was conducted at a restaurant in Badung Regency - Bali. The sampling technique used is purposive sampling. The number of samples in the study were 174 respondents. Collecting data using a questionnaire. Data analysis in this study used Partial Least Square (PLS). The results of testing the UTAUT and DeLone & McLean model variables consisting of performance expectancy, effort expectancy, and system information quality that affect interest in using Xero Accounting. The variables in the UTAUT and Delone & McLean models are performance expectancy, effort expectancy, facilitating conditions, and system information quality that affect system user satisfaction. The variables of usage interest and user satisfaction have an effect on individual performance. The practical implications of this research provide a new perspective on the use of Xero Accounting in restaurant companies. Keywords: UTAUT; Delone & Mclean; Xero Accounting Software.
PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE Gusti Ayu Putu Wiwik Sriayu; Ni Putu Sri Harta Mimba
E-Jurnal Akuntansi Vol 5 No 2 (2013)
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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Abstract

ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh leverage, company size, foreign ownership, public ownership, size of board of commissioners dan profitability terhadap Corporate Social Responsibility Disclosure pada perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia periode tahun 2008-2012. Penelitian ini menggunakan laporan tahunan sebagai data dengan sampel perusahaan adalah 42 data observasi. Pemilihan sampel penelitian dilakukan dengan metode nonprobability yang berupa purposive sampling. Laporan tahunan yang digunakan diperoleh dari situs www.idx.co.id. Pengolahan data dilakukan dengan teknik regresi linier berganda dan telah memenuhi syarat uji asumsi klasik. Hasil penelitian menunjukan bahwa variabel company size, foreign ownership, dan public ownership berpengaruh positif dan signifikan, sedangkan variabel leverage, size of board of commissioners dan profitability tidak berpengaruh signifikan terhadap Corporate Social Responsibility Disclosure. Nilai Adjusted R2 sebesar 49,2% mengindikasikan bahwa sebesar 49,2% pengungkapan tanggung jawab sosial perusahaan dapat dijelaskan oleh variabel-variabel independen yang digunakan dalam penelitian ini, sedangkan sisanya sebesar 50,8% dijelaskan oleh faktor lain yang tidak digunakan sebagai variabel independen di dalam penelitian ini. Kata kunci: karakteristik perusahaan, corporate social responsibility disclosure
Co-Authors A. A. N. A. Kresnandra A. A.Ngurah Indrajaya A.A.Gd. Agung Wisnu Wardana Agustinus Andi Prasetyo Anak Agung Gde Putu Widanaputra Anak Agung Made Bayu Wirama Anak Agung Ngurah Agung Kresnandra Anak Agung Ngurah Bagus Dwirandra Apriawan, Andika ayu ratna dewi Cika Arisandi Clara Yunneke Tanadi Cokorda Pramartha Desak Nyoman Yulia Astiti Dewa Ayu Mas Putriari Nusantari Diana Puspitasari DODIK ARIYANTO Dwija P, I Gusti Ayu Made Asri Errik Shofian Jaswadi Felayati, Safrina Arifiani Gayatri Gayatri Gayatri Gayatri Gede Ananda Krista Yuda Gissel Glenda Agista Gusti Ayu Nyoman Budiasih Gusti Ayu Nyoman Budiasih Gusti Ayu Putu Wiwik Sriayu Handy Purnama Hasibuan, Henny Triyana HENDRA SETIAWAN I Dewa Ayu Adnyaswari I Gde Ary Wirajaya I Gede Karma Yudha Permana Putra I Gede Putra Subawa I Gst. Agung Pramesti Dwi Putri I Gusti Ayu Agung Diah Pramesti Lianingrum I Gusti Ayu Agung Sintia Utami I Gusti Ayu Laksmi Indraswari I Gusti Ayu Made Asri Dwija Putri I Gusti Ayu Made Asri Dwija Putri I Gusti Ayu Made Asri Dwija Putri I Gusti Ayu Nyoman Budiasih I Gusti Ayu Putu Erviana Dewi I Gusti Ayu Rika Milanda Sari I Gusti Ngurah Widay Wijaksana I Kadek Yogi Astrawan I Ketut Suryanawa I Ketut Yadnyana I Komang Abdi Parumartha Pande I Made Adi Saputra Karya I Made Arthana I Made Bana Partha I Made Dwi Budiana Penindra I Made Yoga Darmawiguna I Nyoman Wijana Asmara Putra I Putu Sudana I Wayan Budi Mahendra I Wayan Ramantha I Wayan Suartana I Wayan Syantika Ida Ayu Artha Widya Sari Ida Ayu Dwiastami Putri Ida Ayu Gde Intan Kusumawathi Nikara Ida Ayu Misdiantari Aristiani Ida Bagus Nyoman Ramartha Putra Ida Bagus Putra Astika Idah Hamidah Ikrima Chikita Sukadana Kadek Diah Amania Wedhayanti Kadek Dina Sabina Rini Kadek Nitya Devi Irmayanti Kadek Wisnu Wardana Komang Ayusta Devi Savitri L. G. K. Dewi Luh Pande Eka Setiawati Made Gede Wirakusuma Madek Jeani Purnama Maghfira, Ahlani Maharani, Ni Luh Made Pinggaditya Mahmudah Budi Utami, Shofi Marcelinus Sangap Nauli Radjagukguk MARIA M. RATNA SARI Maria Meiatrix Ratna Sari Mirsha Amirah Inastri Nengah Saraswati Kusumaputri Ngurah Agung Peranian Ni Gusti Putu Wirawati Ni Kadek Dwi Gitariani Ni Kadek Sri Puspita Dharmayanti Ni Kadek Yuni Widiasari Ni Ketut Rasmini Ni Luh Asri Savitri Ni Luh Gede Kusuma Dewi Ni Luh Putu Astuti ni luh putu kristayani Ni Luh Putu Sri Rahayu Dewi Ni Luh Putu Wiagustini Ni Luh Yuli Sudiartini Ni Made Dwi Pradnyani Ni Made Dwi Ratnadi Ni Made Wangi Juliasih Ni Nengah Loriyani Ni Putu Alit Febrianti Ni Putu Ayu Bawantari Ni Putu Diah Indrawati Ni Putu Diah Pratiwi Ni Putu Evitania Precilia Ni Putu Jesica Prastiwi Ni Putu Lissya Suryantari Ni Wayan Oktariani Ni Wayan Prita Wanda Hilldayani Ni Wayan Radha Maharseni Ni Wayan Rina Winahyu Ni Wayan Sri Arthini Pande Putu Surya Septiadi Partha, I Made Bana Putra, Rachmad Almi Putu Agus Ardiana Putu Aristya Adi Wasita Putu Esa Naranata Dewi Putu Martini Putu Novia Hapsari Ardianti Putu Widiantari Rajendra Prasada Bangkara Ramadhani, Mutiara Diva Resini, Luh Sintya Safira, Syiffa Erdi Slamet Riyadi Stovia, Anggita Sulistyowati, Rani Tri Ulpah, Mariam Villeneuve, Bianca Cynara Vishwamitra, I Gusti Ngurah Premananda Wangsa, I Wayan Murlanda Wayan Eny Mariani Widayani, Ni Luh Ulansari Manikan Wildany Ilham Fatoniaji Yenni Fransisca Limawan Yusida Lusiana Zuliyanti, Dera