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<![CDATA[KEMAMPUAN PERTUMBUHAN EKONOMI MEMODERASI PENGARUH KINERJA KEUANGAN TERHADAP TINGKAT KEMISKINAN ]]>
<![CDATA[Ni Ketut Anindya Permatasari]]>;
<![CDATA[A.A.N.B Dwirandra]]>
<![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 financial performance of allegedly non-linear effect on the level of poverty due to contingent factors, one of which is economic growth. This study aims to determine the effect of financial performance on poverty levels and the ability of financial performance moderating economic growth on poverty levels. Research by the scope of the 8 counties and one city in the province of Bali in 2009-2013 using quantitative and qualitative data with secondary data sources from Bali Provincial Finance Bureau and the Central Bureau of Statistics. Data has been tested and meets the classic assumption test and conformance test models with adjusted R2 = 43.2%, further research hypothesis testing using multiple linear regression analysis techniques and techniques Moderated Regression Analysis. The test results showed that the financial performance areas such as self-sufficiency ratio of the negative impact on poverty levels, the ratio of efficiency, effectiveness ratio and the ratio of revenue growth had no effect on levels of poverty, negatively affects economic growth on poverty levels. Economic growth was not able to moderate the financial performance on poverty levels.]]>
<![CDATA[KEMAMPUAN OPINI AUDIT TAHUN SEBELUMNYA MEMODERASI PENGARUH PROFITABILITAS, LEVERAGE, LIKUIDITAS PADA “OPINI AUDIT GOING CONCERN” ]]>
<![CDATA[I Made Priyana Benny]]>;
<![CDATA[Anak Agung Ngurah Bagus Dwirandra]]>
<![CDATA[ E-Jurnal Akuntansi Vol 14 No 2 (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[Factors such as profitability, leverage and liquidity alleged is not always linear influential in an audit opinion going concern because factors are the contingency, one of them is prior year auditor opinion. This study attempts to test the ability of an audit opinion last year profitability moderating influence , leverage and liquidity on an audit opinion going concern .A method of sample the determination of using a technique of sampling purposive where appropriate criteria determined by obtained 20 companies .The data in this study collected through a method of observation non participants by downloading data from bei to companies manufacturing 2010-2013 the period .The testing of hypotheses to research was used in the logistic regression analysis . This research result indicates that an audit opinion previous year capable of moderating influence leverage on an audit opinion going concern , while an audit opinion the previous year not capable of moderating influence profitability and liquidity on an audit opinion going concern .]]>
<![CDATA[PENGARUH PERTUMBUHAN EKONOMI PADA BELANJA MODAL DENGAN PAD DAN DAU SEBAGAI VARIABEL MODERASI ]]>
<![CDATA[I G A Gede Wertianti, 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 Pertumbuhan ekonomi diduga tidak serta merta meningkatkan alokasi belanja modal karena adanya faktor-faktor kontinjensi yaitu PAD dan DAU. Penelitian ini bertujuan untuk mengetahui pengaruh pertumbuhan ekonomi terhadap belanja modal dengan menggunakan PAD dan DAU sebagai variabel moderasi di Kabupaten/Kota Provinsi Bali. Penelitian ini mencakup 9 kabupaten/kota di wilayah Provinsi Bali dengan menggunakan penelitian kuantitatif yang mana data dalam penelitian ini berasal dari data sekunder yang diperoleh melalui observasi non perilaku berupa studi dokumentasi. Data penelitian ini telah memenuhi syarat uji asumsi klasik dan uji kesesuaian model dengan Adjusted R2 sebesar 54,5% yang diolah dengan menggunakan teknik regresi linier berganda dengan variabel interaksi (Moderated Regression Analysis). Hasil analisis menunjukkan bahwa pertumbuhan ekonomi, PAD dan DAU secara parsial berpengaruh positif dan signifikan terhadap belanja modal. Analisis selanjutnya menunjukkan bahwa PAD mampu meningkatkan pengaruh positif pertumbuhan ekonomi terhadap belanja modal, sedangkan DAU tidak mampu meningkatkan pengaruh positif pertumbuhan ekonomi terhadap belanja modal. Kata Kunci: pertumbuhan ekonomi, PAD, DAU, belanja modal ]]>
<![CDATA[PERINGKAT SOLVABILITAS LAYANAN PEMERINTAH DAERAH KABUPATEN/KOTA DI PROVINSI BALI ]]>
<![CDATA[ana tresna purnamasari sp]]>;
<![CDATA[A.A.N.B. Dwirandra]]>
<![CDATA[ E-Jurnal Akuntansi Vol 10 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[Service-level solvency of local government as the capacity of local government to supply and maintain the level of services it provides to the community by using the index ratio of total asset per capita, index ratio of total equities per capita, indeks ratio of total fixed assets per capita, index ratio of total expenditure per capita, and index ratio of total capital expenditure per capita. The aim of this research is to find determine the service-level solvency of Local Government in the Province of Bali during the period of 2010-2013. Method of determining the sample is sampling jenuh, where all the population to be sample in to 9 of local government in the Province of Bali. Results of analysis show that all local Kabupaten Badung was the best local government compared with other regency local governments,but Kabupaten Buleleng was the worst local government in the Province of Bali.]]>
<![CDATA[DANA ALOKASI UMUM, DANA BAGI HASIL, DANA ALOKASI KHUSUS DAN PENDAPATAN ASLI DAERAH PROVINSI BALI ]]>
<![CDATA[Ida Bagus Dwi Putra]]>;
<![CDATA[A. A. N.B. Dwirandra]]>
<![CDATA[ E-Jurnal Akuntansi Vol 13 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[This study was conducted to determine the influence of the General Allocation Fund, Sharing Funds, Special Allocation Fund and Regional Income in Local Expenditure as well as to confirm the occurrence of the phenomenon of flypaper in the government's financial district / city in the province of Bali. This research was conducted in budget year 2005-2012, using secondary data. The analysis technique used was multiple linear regression . The results of this study found that the general allocation fund, sharingfunds and local revenue positive and significantly effect on regional spending, while the Special Allocation Fund was not a significantly positive effect on regional spending. There was not Flypaper phenomenon in local department of Bali province proved by regression coefisiens of general funds that smaller then those of local own revenue. This study was conducted to determine the influence of the General Allocation Fund, Sharing Funds, Special Allocation Fund and Regional Income in Local Expenditure as well as to confirm the occurrence of the phenomenon of flypaper in the government's financial district / city in the province of Bali. This research was conducted in budget year 2005-2012, using secondary data. The analysis technique used was multiple linear regression . The results of this study found that the general allocation fund, sharingfunds and local revenue positive and significantly effect on regional spending, while the Special Allocation Fund was not a significantly positive effect on regional spending. There was not Flypaper phenomenon in local department of Bali province proved by regression coefisiens of general funds that smaller then those of local own revenue.]]>
<![CDATA[Pengaruh Kompleksitas Tugas dan Komitmen Organisasi Pada Kinerja Auditor dengan Tindakan Supervisi Sebagai Variabel Moderasi ]]>
<![CDATA[Ni Made Lina Agustini]]>;
<![CDATA[A.A. N.B. Dwirandra]]>
<![CDATA[ E-Jurnal Akuntansi Vol 21 No 2 (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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DOI: 10.24843/EJA.2017.v21.i02.p21
<![CDATA[Kantor Akuntan Publik (KAP) merupakan sebuah organisasi yang bergerak di bidang jasa dengan auditor sebagai pekerjanya. Saat ini, semakin meluasnya kebutuhan jasa profesional akuntan publik sebagai pihak yang dianggap independen menjadikan adanya persaingan antar Kantor Akuntan Publik yang menuntut profesi akuntan publik untuk meningkatkan kinerjanya agar menjadi auditor yang berkualitas, dipercaya, dapat diandalkan, serta mampu menghasilkan produk audit yang berkualitas. Kinerja auditor dapat dipengaruhi oleh beberapa fakor, diantaranya kompleksitas tugas, komitmen organisasi, dan tindakan supervisi. Penelitian ini bertujuan untuk mengetahui pengaruh kompleksitas tugas dan komitmen organisasi pada kinerja auditor dengan tindakan supervisi sebagai variabel moderasi. Lokasi penelitian dilakukan di Kantor Akuntan Publik Provinsi Bali. Metode pengumpulan data yang digunakan adalah kuesioner dengan teknik purposive sampling dan memeroleh 34 sampel. Alat analisis yang digunakan adalah Moderated Regression Analysis. Hasil penelitian ini menunjukkan bahwa variabel kompleksitas tugas berpengaruh negatif pada kinerja auditor, komitmen organisasi berpengaruh positif pada kinerja auditor. Hal ini menunjukkan bahwa semakin tinggi komitmen organisasi yang dimiliki oleh seorang auditor maka kinerja auditor akan semakin meningkat sedangkan ketika dihadapkan dalam situasi tugas yang kompleks dalam proses pengauditan maka kinerja auditor akan semakin menurun. Hasil penelitian juga menunjukkan tindakan supervisi mampu memperlemah hubungan kompleksitas tugas pada kinerja auditor, namun tindakan supervisi tidak mampu memperkuat hubungan komitmen organisasi pada kinerja auditor di Kantor Akuntan Publik Provinsi Bali.]]>
<![CDATA[PENGARUH KINERJA KEUANGAN DAERAH PADA ALOKASI BELANJA MODAL KABUPATEN DAN KOTA DI PROVINSI BALI ]]>
<![CDATA[Kadek Martini]]>;
<![CDATA[A.A. N.B. Dwirandra]]>
<![CDATA[ E-Jurnal Akuntansi Vol 10 No 2 (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[Financial performance is not directly proportional to the area allegedly on capital expenditure, while capital expenditure has the ability to accelerate the region's economy. It is seen from the empirical research and data that says absolute proportion of capital expenditure below 25 percent nationally. The purpose of this study was to determine the effect on the financial performance of the capital expenditure. The results showed that the financial performance consisting of the dependency ratio and a significant negative effect on capital expenditure, revenue effectiveness ratio is positive but not significant effect on the allocation of capital expenditures, financing SiLPA rate ratios and significant negative effect on the allocation of capital expenditures, fiscal space ratio effect positive and significant in the allocation of capital expenditure, the efficiency ratio and a significant negative effect on capital expenditure, and the ratio of contribution of public enterprises is positive but not significant effect on capital expenditure.]]>
<![CDATA[Moderasi Struktur Aset dan Likuiditas Pada Pengaruh Struktur Modal pada Profitabilitas di Perusahaan Property dan Real Estate ]]>
<![CDATA[Ni Kadek Yani Andriyani]]>;
<![CDATA[A.A.N.B Dwirandra]]>
<![CDATA[ E-Jurnal Akuntansi Vol 33 No 9 (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.i09.p17
<![CDATA[The aim of this research is to determine the moderation of asset structure and liquidity on the influence of capital structure on profitability. The location of this research was carried out at Property and Real Estate Companies Listed on the Indonesia Stock Exchange 2017-2019. This research data uses secondary data. This research sample was taken using a nonprobability sampling method using purposive sampling technique. The data analysis technique used in this research is moderated regression analysis technique. The results of this research indicate that asset structure has a positive effect on profitability. Asset structure strengthens the positive influence of capital structure on profitability. Liquidity weakens the positive influence of capital structure on profitability. Keywords: Asset Structure; Liquidity; Capital Structure; Profitability]]>
<![CDATA[Kompetensi dan Moral Reasoning Memoderasi Pengaruh Independensi pada Kualitas Audit di Kantor Akuntan Publik Provinsi Bali ]]>
<![CDATA[Ellis Yulinda Dewi]]>;
<![CDATA[A. A.Ngurah Bagus Dwirandra]]>
<![CDATA[ E-Jurnal Akuntansi Vol 23 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.v23.i01.p10
<![CDATA[Perusahaan saat ini memerlukan jasa seorang auditor (Akuntan) yang berkualitas untuk membantu melakukan pemeriksaan terhadap keberlangsungan suatu perusahaan. Seorang akuntan harus memperhatikan kualitas audit, karena dengan kualitas audit yang tinggi diharapkan dapat menghasilkan laporan keuangan yang dapat dipercaya oleh pengguna informasi keuangan. Tujuan penelitian ini adalah menganalisis kompetensi dan moral reasoning memoderasi pengaruh independensi terhadap kualitas audit pada Kantor Akuntan Publik Provinsi Bali. Penelitian ini dilakukan di seluruh kantor Kantor Akuntan Publik di Bali sebanyak tujuh kantor yang terdapat pada Wilayah Bali tahun 2017 dengan menjadikan auditor sebanyak 73 orang sebagai sampel dengan metode sample jenuh. Pengumpulan data dilakukan dengan menyebarkan kuesioner dengan 47 responden yang kembali dan layak digunakan sedangkan sebanyak 26 digugurkan di uji melalui moderasi regresi analisis (MRA). Berdasarkan hasil analisis, independensi berpengaruh positif signifikan terhadap kualitas audit pada Kantor Akuntan Publik Di Bali. Kompentensi memperkuat berpengaruh positif independensi terhadap kualitas audit pada Kantor Akuntan Publik Di Bali. Moral reasoning memperkuat berpengaruh positif independensi terhadap kualitas audit pada Kantor Akuntan Publik Di Bali.]]>
<![CDATA[PENGARUH PENGALAMAN AUDITOR, LOCUS OF CONTROL, DAN PENGETAHUAN MENDETEKSI KEKELIRUAN PADA AUDIT JUDGMENT ]]>
<![CDATA[Made Puspita Christanti]]>;
<![CDATA[A.A.N.B Dwirandra]]>
<![CDATA[ E-Jurnal Akuntansi Vol 18 No 1 (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[This research was conducted on a public accounting firm in Bali with the primary data collection method is using questionnaire data. The number of samples analyzed were 42 respondents using purposive sampling method of sampling. Data have valid and reliable, meet the classic assumption test, analysis technique used is Multiple Linear Regression Analysis with software SPSS.Hasil end of the study states that the auditor's experience, locus of control and knowledge to detect mistakes positive effect on audit judgment. Thus, it can be concluded to obtain an accurate audit judgment required considerable experience in auditing financial statements and have an internal locus of control is good so that the auditor believes has kekampuan face challenges and threats while performing the task. Knowledge is also important when auditors perform assignments particular knowledge in detecting errors to get the final result is accurate in making audit judgments.]]>
