Articles
<![CDATA[Moderasi GCG dan Leverage terhadap Pengaruh Ukuran Perusahaan pada Tax Avoidance ]]>
<![CDATA[Dewa Ayu Intan Sri Devi]]>;
<![CDATA[A.A. Ngurah Bagus Dwirandra]]>
<![CDATA[ E-Jurnal Akuntansi Vol 30 No 10 (2020) ]]>
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.2020.v30.i10.p11
<![CDATA[The size of the company has a positive effect on Tax Avoidance but it is suspected that it is not always linear due to the presence of contingency factors, two of which are GCG and Leverage. This study aims to examine the effect of company size on tax avoidance with corporate governance and leverage as a moderator. This research was conducted on mining and financial services companies listed on the Indonesia Stock Exchange for the period 2014-2018 there were 40 observations using data analysis techniques, namely the moderated regression analysis (MRA) test. The results of the study found that company size had a positive effect on tax avoidance. GCG can weaken the influence of company size on tax avoidance. Leverage can strengthen the effect of company size on tax avoidance. Keywords: Tax Avoidance; Size of Firm; GCG; Leverage.]]>
<![CDATA[SANKSI SEBAGAI PEMODERASI PENGARUH MANAJEMEN LABA, LIKUIDITAS DAN LEVERAGE PADA KETEPATAN WAKTU PELAPORAN KEUANGAN ]]>
<![CDATA[A. A. Sagung Sinta Maha Dewi]]>;
<![CDATA[Anak Agung Ngurah Bagus Dwirandra]]>
<![CDATA[ E-Jurnal Akuntansi Vol 19 No 3 (2017) ]]>
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[Timeliness is the factors presenting an update because it encourages investors to invest in the company so interested parties can take the relevant decisions. This study aim to determine sanctions as a moderating influence earnings management, liquidity and leverage on the timeliness of financial reporting. The population are all mining companies listed on the Indonesia Stock Exchange 2013-2015 period. Determination the sample using purposive sampling method obtained 78 samples. The hypothesis was tested using logistic regression analysis to test Moderated Regression Analysis (MRA). Based on results show earnings management, liquidity and leverage has no effect on the timeliness of financial reporting and sanctions are not able to moderate the effect of earnings management on the timeliness of financial reporting. Sanctions are not able to moderate the effect of liquidity on the timeliness of financial reporting but sanctions able to moderate the effect of leverage on the timeliness of financial reporting.]]>
<![CDATA[KEMAMPUAN KOMITMEN ORGANISASIONAL MEMODERASI PENGARUH KOMPENSASI DAN TEKANAN WAKTU PADA KEPUASAN KERJA AUDITOR ]]>
<![CDATA[Yohanes Berchmans Adi Wicaksono]]>;
<![CDATA[Anak Agung Ngurah Bagus Dwirandra]]>
<![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[The purpose of this study to determine the ability of organizational commitment as moderating compensation and the time pressures on job satisfaction auditor. The study population was 45 auditor of Public Accounting Firm (KAP) in Bali with purposive sampling criteria. Data have been tested and qualified classical assumption test, test the feasibility of this model, with a coefficient of determination of 74%, the analytical techniques used Moderated Regression Analysis (MRA) with real rates (?) of 0.05.The test results showed (1) variable time pressure positive and significant impact on job satisfaction auditor, (2) compensation does not affect the job satisfaction of auditors, (3) organizational commitment strengthen the influence of compensation on job satisfaction auditor at KAP province of Bali, (4) a commitment organizational weaken the influence of the time pressures on job satisfaction auditor at KAP in Bali.]]>
<![CDATA[LOCUS OF CONTROL SEBAGAI PEMODERASI PENGARUH PROFESIONALISME DAN KOMPLEKSITAS TUGAS PADA KINERJA AUDITOR ]]>
<![CDATA[Putu Krisna Gautama]]>;
<![CDATA[A.A.N.B. Dwirandra]]>
<![CDATA[ E-Jurnal Akuntansi Vol 20 No 3 (2017) ]]>
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[Performance auditors profesionaisme influenced by the level and complexity of the task faced by auditors. This study aims to examine the effect of locus of control as the moderating influence of professionalism and complexity of the task on the performance of auditors in public accounting office in Bali. This research was conducted on a public accounting firm in the area of ??Bali. Methods pengumpulann data using survey method with questionnaire technique, while the method of determining the non-probability sampling method sampelyaitu denganteknik purposive sampling. Data analysis are multiple regression and MRA. The results showed professionalism positive effect on the performance of auditors while the complexity of the task negative effect on the performance of auditors and locus of control able to moderate the influence of professionalism in the performance of auditors and locus of control is not able to moderate the effect of task complexity on the performance of auditors.]]>
<![CDATA[Motivasi Karir, Motivasi Gelar, Persepsi Biaya Pendidikan, Parental Influence dan Minat Mengikuti PPAk ]]>
<![CDATA[Rodame Munthe]]>;
<![CDATA[Anak Agung Ngurah Bagus Dwirandra]]>
<![CDATA[ E-Jurnal Akuntansi Vol 31 No 8 (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.i08.p19
<![CDATA[Accounting profession education is important because it can produce professional accountants, but the interest in following it is currently still low. This study aims to determine the effect of career motivation, degree motivation, perceived cost of education, and parental influence on interest in pursuing accounting profession education. The population is all active students of accounting in the morning and evening regular FEB Unud class of 2017 as many as 287. The sample collection technique is the purposive sampling method. The number of samples is 143 with the data collection method using a questionnaire. The data analysis technique is multiple linear regression analysis. The results of the analysis show that career motivation and degree motivation have an effect on interest in attending accounting profession education, perceptions of educational costs and parental influence have no effect on interest in PPAk. Keywords: Career Motivation; Degree Motivation; Perceptions of Education Costs; Parental Influence; Accountant Professional Education.]]>
<![CDATA[Opinion Shopping Sebagai Pemoderasi Pengaruh Financial Distress Pada Opini Audit Going Concern ]]>
<![CDATA[Ni Putu Purnami Eka Yanti]]>;
<![CDATA[A. A. N. B. Dwirandra]]>
<![CDATA[ E-Jurnal Akuntansi Vol 26 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.v26.i01.p05
<![CDATA[The acceptance of a going concern audit opinion is important to study because when economic conditions fluctuate, investors expect the auditor to provide an early warning of the company's financial failure. The purpose of this study was to determine the ability of opinion shopping to moderate the influence of financial distress on going-concern audit opinion. The study was conducted at manufacturing companies listed on the Indonesia Stock Exchange in 2013-2017. The number of samples in this study were 110 companies. The data collection method used is a non probability sampling method with a purposive sampling technique. The data analysis technique used is logistic regression analysis and MRA. The results of the analysis found that financial distress had no effect on the going-concern audit opinion. Companies that experience financial difficulties do not necessarily accept the going concern audit opinion because companies can conduct strategic actions by managing assets efficiently. Opinion Shopping is not able to moderate financial distress in going-concern audit opinion. The opinion shopping practice did not affect the acceptance of non going concern audit opinion. Keywords: financial distress, opinion shopping, going concern audit opinion.]]>
<![CDATA[Tekanan Waktu Memoderasi Pengaruh Independensi Auditor dan Komitmen Organisasi pada Kinerja Auditor KAP di Provinsi Bali ]]>
<![CDATA[Made Cintia Arta Pratiwi]]>;
<![CDATA[A.A. Ngurah Bagus Dwirandra]]>
<![CDATA[ E-Jurnal Akuntansi Vol 23 No 2 (2018) ]]>
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.2018.v23.i02.p09
<![CDATA[Penelitian ini bertujuan untuk menguji kemampuan tekanan waktu memoderasi pengaruh independensi auditor dan komitmen organisasi terhadap kinerja auditor pada Kantor Akuntan Publik di Provinsi Bali yang terdaftar di Institut Akuntan Publik Indonesia tahun 2017. Sampel penelitian ini adalah 76 auditor dengan memakai teknik sampling jenuh sebagai metode penentuan sampel. Metode pengumpulan data yaitu kuesioner. Moderated Regression Analysis (MRA) digunakan sebagai teknik analisis data dalam penelitian ini. Hasil pengujian ini menunjukkan bahwa independensi auditor berpengaruh negatif pada kinerja auditor, komitmen organisasi dan tekanan waktu berpengaruh positif terhadap kinerja auditor serta tekanan waktu tidak mampu memoderasi pengaruh independensi auditor terhadap kinerja auditor dan tekanan waktu tidak mampu memoderasi pengaruh komitmen organisasi terhadap kinerja auditor]]>
<![CDATA[PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN GAYA KEPEMIMPINAN DAN LOCUS OF CONTROL SEBAGAI VARIABEL MODERASI ]]>
<![CDATA[Tjokorda Istri Mas Amertadewi, A.A.N.B. Dwirandra]]>
<![CDATA[ E-Jurnal Akuntansi Vol 4 No 3 (2013) ]]>
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[ABSTRAK Partisipasi anggaran diduga tidak serta merta meningkatkan kinerja manajerial karena adanya faktor kontingensi seperti gaya kepemimpinan dan locus of control. Penelitian ini bertujuan untuk mengetahui pengaruh partisipasi anggaran, gaya kepemimpinan dan locus of control terhadap kinerja manajerial. Penelitian dilakukan di PT Bank Pembangunan Daerah Bali menggunakan data bersumber dari data primer dan sekunder yang dikumpulkan melalui kuesioner dan studi dokumentasi.Kuesioner dibagikan sebanyak 59 kuesioner namun yang dapat diolah 51 kuesioner. Data diuji telah memenuhi syarat uji validitas , reliabilitas, asumsi klasik serta uji kesesuaian model. Teknik analisis menggunakan Moderated Regression Analysis. Hasil penelitian menunjukkan bahwa secara parsial, partisipasi anggaran dan gaya kepemimpinan berpengaruh positif signifikan terhadap kinerja manajerial sedangkan locus of control berpengaruh negatif tidak signifikan terhadap kinerja manajerial. Hasil analisis moderasi gaya kepemimpinan berpengaruh negatif dan signifikan terhadap partisipasi anggaran pada kinerja manajerial dan locus of control berpengaruh positif tetapi tidak signifikan terhadap partisipasi anggaran pada kinerja manajerial. Kata Kunci: Partisipasi Anggaran, Kinerja Manajerial, Gaya Kepemimpinan, Locus of Control]]>
<![CDATA[Pengaruh Pengalaman Kerja dan Ukuran KAP Pada Kualitas Audit dengan Komitmen organisasi Sebagai Pemoderasi ]]>
<![CDATA[Agis Fitriyah Halifah]]>;
<![CDATA[Anak Agung Ngurah Bagus Dwirandra]]>
<![CDATA[ E-Jurnal Akuntansi Vol 25 No 1 (2018) ]]>
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.2018.v25.i01.p19
<![CDATA[This study aims to obtain empirical evidence regarding the effect of work experience and audit firm size on audit quality as well as the moderate influence of organizational commitment. The sample used amounted to 53 respondents with saturated sampling method. Data analysis techniques used are multiple linear regression analysis and moderation regression. The result of multiple linear regression analysis showed that the work experience and audit firm size had a positive effect on the audit quality, while the result of moderation regression analysis showed that the organizational commitment was not able to moderate the influence of work experience on audit quality and organizational commitment to reinforce the influence of the audit firm size on audit quality. Keywords : work experience, audit firm size , organizational commitment, and audit quality.]]>
<![CDATA[Pengaruh Desentralisasi Fiskal, Belanja Modal, dan Investasi Swasta Terhadap Indeks Pembangunan Manusia ]]>
<![CDATA[I Made Aditya Pramartha]]>;
<![CDATA[A. A.Ngurah Bagus Dwirandra]]>
<![CDATA[ E-Jurnal Akuntansi Vol 22 No 3 (2018) ]]>
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.2018.v22.i03.p30
<![CDATA[The purpose of this study is to prove empirically about the effects of fiscal decentralization,capitalexpenditure, and private investment on the human development index. This researchwas conducted in all regencies / cities in Bali Province. The population used was all of thedata on Region Budget Realization Report and Human Development Index in all regencies/ cities in Bali Province in 2011-2016. The sampling method used was saturation.Theresearch data was processed using multiple linear regression analysis technique. Theresults of this study proves empirically that fiscal decentralization and private investmenthad a significant positive effect on Human Development Index. Capital expenditure did nothave an effect on Human Development Index.Keywords: Fiscal decentralization, capital expenditure, private investment, human development inde]]>
