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All Journal Jurnal Ilmiah Akuntansi dan Bisnis Buletin Studi Ekonomi E-Jurnal Ekonomi dan Bisnis Universitas Udayana Jurnal Akuntansi dan Pajak Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences E-JURNAL AKUNTANSI
Anak Agung Ngurah Bagus Dwirandra
Fakultas Ekonomi Dan Bisnis Universitar Udayana
Religion Arts Humanities Economics, Econometrics & Finance Education Social Sciences

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Kemampuan Belanja Modal Memoderasi Pengaruh PAD, DAU, DAK dan SiLPA pada IPM I Putu Adita Wahyu; A.A.N.B Dwirandra
E-Jurnal Akuntansi Vol 12 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

Independent variables such as PAD, DAU, DAK, and SiLPA allegedly not always have linear effect to HDI, due to contingent factors that influence the relationship. One of the contingency factor is capital expenditure.This study has pupose to determine the effect of PAD, DAU, DAK, and SiLPA on HDI, as well as the effect of PAD, DAU, DAK, and SiLPA with moderation of capital expenditure on HDI. Research includes eight districts and one city of Bali in a span of observations from 2008 to 2013. The location of this study, namely the Provincial Finance Bureau Office of Bali and the Bali Provincial Statistics. The test results showed PAD, DAK, and SiLPA have positive and significant effect on HDI while DAU has no effect on HDI in the District / City in Bali Province. Moderating variables (capital expenditure) capable of moderating variable DAU, DAK, and SiLPA but not able to moderate variable PAD on HDI.
BUDAYA TRI HITA KARANA SEBAGAI PEMODERASI KOMPLEKSITAS TUGAS DAN TEKANAN WAKTU TERHADAP KINERJA AUDITOR Ni Luh Putu Desy Musktikayani; A.A.N.B Dwirandra
E-Jurnal Akuntansi Vol 16 No 2 (2016)
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

This study aims to determine the effect of task complexity, time pressure on the performance auditors with tri hita karana culture as moderating the public accounting firm in Bali. The data collection method used was a questionnaire with non-probability sampling technique and obtained 42 samples. The data analysis technique used is multiple linear regression and Moderated Regression Analysis (MRA) to test the coefficient of determination, test the feasibility of the model and t test to test the hypothesis. Based on the results of this study indicate that the complexity of the task and the time pressures negatively affect the performance of auditors. This shows that the higher the complexity of the task and tenakan time in the process of auditing the auditor's performance will decrease. The results also showed the culture of Tri Hita Karana is not able to moderate the influence of the complexity of the task of the performance auditor, but the culture of the Tri Hita Karana able to moderate the effect of time pressure on the performance auditors.
PENGARUH KINERJA KEUANGAN DAERAH PADA PERTUMBUHAN EKONOMI, PENGANGGURAN, DAN KEMISKINAN KABUPATEN DAN KOTA Ni Luh Nana Putri Ani; A.A.N.B. Dwirandra
E-Jurnal Akuntansi Vol 6 No 3 (2014)
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 Pertumbuhan ekonomi yang tinggi, menurunnya tingkat pengangguran dan kemiskinan merupakan gambaran hasil kinerja pemerintah dalam mensejahterakan rakyatnya. Kinerja keuangan yang semakin meningkat, diduga tidak selalu mampu medorong  pertumbuhan ekonomi, serta  mengurangi tingkat pengangguran dan kemiskinan. Tujuan penelitian ini untuk mengetahui pengaruh kinerja keuangan daerah pada pertumbuhan ekonomi, pengangguran dan kemiskinan. Penelitian ini menggunakan sampel 8 kabupaten dan 1 kota pada Provinsi Bali dengan objek penelitian yaitu kinerja keuangan, pertumbuhan ekonomi, pengangguran dan kemiskinan tahun 2007-2011. Penentuan sampel dilakukan dengan menggunakan metode sampling jenuh dan pengujian hipotesis dalam penelitian ini dilakukan dengan teknik analisis regresi linier berganda. Kinerja keuangan yang terdiri dari rasio kemandirian menunjukan   bahwa berpengaruh positif secara signifikan terhadap pertumbuhan ekonomi, sedangkan rasio efektivitas, rasio efisiensi, dan pertumbuhan pendapatan tidak berpengaruh signifikan terhadap pertumbuhan ekonomi. Selanjutnya antara kinerja keuangan terhadap pengangguran, menunjukkan bahwa kinerja keuangan berupa rasio kemandirian, rasio efektivitas, rasio efisiensi, dan pertumbuhan pendapatan tidak berpengaruh signifikan terhadap pengangguran, sedangkan antara kinerja keuangan terhadap kemiskinan menunjukkan bahwa rasio kemandirian berpengaruh positif secara signifikan terhadap kemiskinan, dan rasio efektivitas, rasio efisiensi, serta pertumbuhan pendapatan tidak berpengaruh signifikan terhadap kemiskinan. Kata kunci : kinerja keuangan, pertumbuhan ekonomi, pengangguran, kemiskinan
Lingkungan dan Disiplin Kerja Memoderasi Pengaruh Kompetensi Terhadap Kinerja Auditor N. Diah Utami; A. A.Ngurah Bagus Dwirandra
E-Jurnal Akuntansi Vol 25 No 3 (2018)
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.2018.v25.i03.p16

Abstract

Environment and job discipline can influence the competence of auditor's performance in carrying out audit examination. Competence will improve the performance of auditors if the surrounding environment is able to support in carrying out its duties. Likewise with the discipline able to improve the competence that will affect the performance auditornya. This research is intended to know the moderation of environment and job discipline on auditor competence. This research was conducted at Inspectorate Office of Denpasar City. The number of respondents used as many as 40 auditors selected using purposive sampling technique with the criteria of respondents namely the Office of Inspectorate of Denpasar who are willing to accept the questionnaire and become respondents. Methods of data collection were conducted by survey method using questionnaire. Data analysis technique used is Moderated Regresion Analysis (MRA). The result of the research stated that the competence variable has an effect on the performance of the auditor, the job environment variables to moderate the influence of competence on the auditor's performance, the job discipline variable can moderate the influence of competence on the auditor's performance. Keywords: influence of competence, job environment, job discipline, auditor performance
KEPUASAN KERJA SEBAGAI PEMEDIASI PENGARUH TINDAKAN SUPERVISI DAN KOMITMEN ORGANISASI PADA KINERJA AUDITOR Ni Wayan Diah Kartika Sari; Anak Agung Ngurah Bagus Dwirandra
E-Jurnal Akuntansi Vol 15 No 2 (2016)
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 purpose of this study was to determine the effect of supervision measures and organizational commitment in the performance of the auditor in public accounting firm either directly or indirectly through job satisfaction. This research was conducted at the Public Accounting Firm (KAP) in the city of Denpasar. The sampling technique used was purposive sampling. Methods of data collection using questionnaires with respondents as many as 40. The analysis technique using path analysi. The conclusion of this study is able to mediate the effect of job satisfaction on the performance of supervisory action, while job satisfaction is not able to mediate the effect of commitment on the performance of auditors as path error occurs. Actions that further enhanced supervision and change the direction of the relationship into job satisfaction toward the organization's commitment to the performance of auditors.
SPESIALISASI AUDITOR SEBAGAI VARIABEL PEMODERASI PENGARUH AUDIT TENURE DAN PERGANTIAN AUDITOR PADA AUDIT DELAY Ni Made Dwita Ratnaningsih; A.A N.B Dwirandra
E-Jurnal Akuntansi Vol 16 No 1 (2016)
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

Public accountan firm (PAF) commitment with the company as a client, makes PAF or auditors have a specific knowledge of the operational companies. This study aimed to analyze the factors auditor’s commitment (audit tenure), auditor change in the audit delay with specialization moderated by the auditors in companies listed in Indonesia Stock Exchange 2009-2014. Samples were obtained by purposive sampling of 141 companies listed on the Stock Exchange which reported the audited financial statements for 2009-2014. This study uses analysis techniques Moderating Regression Analysis (MRA), with SPSS 13.0. These results indicate that the specialization of auditors moderate the effect of audit tenure and auditor change. Audit tenure moderated to produce shorter audit delay. Specialization auditor is able to weaken the relationship auditor changr in the audit delay. Partially audit auditor tenure and auditor specialization negative effect on audit delay, and the change of auditor positive effect on audit delay.
PENGARUH PENDAPATAN ASLI DAERAH PADA BELANJA MODAL DENGAN PERTUMBUHAN EKONOMI SEBAGAI VARIABEL PEMODERASI I Putu Ngurah Panji Kartika Jaya; A.A.N.B. Dwirandra
E-Jurnal Akuntansi Vol 7 No 1 (2014)
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 Pendapatan asli daerah yang meningkat diduga tidak serta merta akan meningkatkan belanja modal melainkan bersifat kontijen, yaitu salah satunya, tergantung kepada pertumbuhan ekonomi daerah. Tujuan dari penelitian ini yaituuntuk mengetahui adanya pengaruh pendapatan asli daerah pada belanja modal dengan pertumbuhan ekonomi sebagai variabel pemoderasi.Penelitian ini dilakukan pada pemerintah kabupaten/kota di Provinsi Bali.Penelitian ini menggunakan Laporan Realisasi APBD dan Tabel PDRB periode 2006-2011 sebagai sampel. Metode penentuan sampel yang digunakan yaitu dengan sampling jenuh. Pengumpulan data dilakukan melalui metode observasi non partisipan. Teknik analisis yang digunakan adalah Moderated Regression Analysis (MRA). Berdasarkan hasil analisis diperoleh bahwa pendapatan asli daerah berpengaruh positif dan signifikan pada belanja modal, pertumbuhan ekonomi tidak berpengaruh signifikan pada belanja modal, serta pertumbuhan ekonomi berpengaruh signifikan dan mampu memoderasi pengaruh pendapatan asli daerah pada belanja modal tetapi dengan intensitas dan arah yang berlawanan. Kata kunci: belanja modal , PAD, pertumbuhan ekonomi
Opini Auditor Dan Solvabilitas Sebagai Pemoderasi Pengaruh Profitabilitas Terhadap Audit Delay I Gede Ari Dewanto; Anak Agung Ngurah Bagus Dwirandra
E-Jurnal Akuntansi Vol 24 No 3 (2018)
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.2018.v24.i03.p06

Abstract

Audit delay is the time required by the auditor to generate audit reports on the performance of a company's financial statements. The purpose of this study is to obtain empirical evidence about auditor opinion and solvency as a moderator of profitability effect on audit delay. This research was conducted at a manufacturing company listed on the Indonesia Stock Exchange (IDX) with a period of research in 2013-2015. The method of determining the sample in this study using purposive sampling method with a sample of 165 manufacturing companies during the period 2013-2015 that already meet the criteria for determining the sample. Data analysis technique applied in this research is test of absolute difference value. The results showed that Profitability had a significant negative effect on audit delay. Auditor opinion strengthens the negative effect of profitability on audit delay. Solvency weakens the negative effect of profitability on audit delay. Keywords: Audit Delay, Profitability, Auditor Opinion, Solvency.
Faktor-Faktor yang Berpengaruh pada Ketepatan Waktu Internet Financial Reporting Desak Made Darmayoni; Anak Agung Ngurah Bagus Dwirandra
E-Jurnal Akuntansi Vol 30 No 1 (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.i01.p05

Abstract

The development of technology information influences the company to do financial reporting through the website, to make easier to spread the required potentials information and investment opportunities. This research aims to provide empirical evidence influence of leverage, liquidity, profitability, listing age, and auditor reputation on probability timeliness of Internet Financial Reporting. The research was conducted on Mining Sector Companies listed in the Indonesian Stock Exchange in 2014 – 2017. The samples were 128 companies with the purposive sampling method. For collecting data used observation and literature. The analysis technique used is a multivariate analysis by using binary logistic regression. Based on the results of the analysis was found that only profitability has a positive and significant effect on the probability of timeliness of Internet Financial Reporting. While leverage, liquidity, listing age, and auditor reputation have no effect on the probability of timeliness of Internet Financial Reporting. Keywords: Internet Financial Reporting; Leverage; Liquidity; Profitability; Listing Age; Auditor Reputation.
UKURAN KAP MEMODERASI PENGARUH FINANCIAL DISTRESS DAN UKURAN PERUSAHAAN KLIEN PADA AUDIT REPORT LAG Krismayanti Sugita; Anak Agung Ngurah Bagus Dwirandra
E-Jurnal Akuntansi Vol 21 No 1 (2017)
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 purpose of this study  was to examine  whether there is any influence between  financial distress and the size of the  company's clients on audit report lag  with firm size as a moderating. The  sample used in this study is a mining company listed on the   Indonesia Stock Exchange with a span of   years   from 2013  to  2015. The  sample  selection  using  purposive sampling method. Data analysis technique used is the  logistic regression analysis  for  hypothesis 1   and  2, and  Moderated  Regression  Analysis (MRA) for hypothesis 3 and 4. The results of the analysis showed that the negative impact  of  financial  distress on the audit report lag. The size of the client  companies have   negative   effect on the audit report lag. Firm size is not able to   strengthen or weaken the   effect of financial distress and the size of the company's clients on audit report lag.
Co-Authors A. A. Putu Nandya Indah Pratami A. A. Sagung Sinta Maha Dewi Agis Fitriyah Halifah Agung Kresna Yogaswara Antonio Lameng ana tresna purnamasari sp Anak Agung Gde Oka Maheswara Anak Agung Gde Putu Widanaputra Anak Agung Ngurah Agung Kresnandra Anak Agung Ngurah Agung Wira Gita Anita Suryani Christina Ayu Maha Dewi Cok Istri Mirah Pradnya Ningrat Pemayun Desak Made Darmayoni Dewa Ayu Intan Sri Devi Dewa Made Ananta Satria Wibawa Dewa Nyoman Badera Dewi, Ni Nyoman Sri Rahayu Trisna Diah Anggreni Dian Indah Savitri DODIK ARIYANTO Efrie Surya Perdana Ellis Yulinda Dewi Fenty Herlina Sari Gayatri Gayatri Gede Ngurah Indra Arya Aditya Herkulanus Bambang Suprasto I Dewa Gede Dharma Suputra I Gde Ary Wirajaya I Gde Sudiartha I Gede Ari Dewanto I Gede Suarta I Gusti Agung Candrika Mahadewi I Gusti Ayu Made Asri Dwija Putri I Gusti Ayu Nyoman Budiasih I Gusti Ketut Wira Widiana I Kadek Adhi Pramana I Kadek Dwi Handika Putra I Kadek Yogi Astrawan I Ketut Jati I Ketut Sujana I Ketut Suryanawa I Komang Abdi Parumartha Pande I Made Aditya Pramartha I Made Agus Adi Saputra I Made Gede Agus Kusuma I Made Priyana Benny I Made Sadha Suardhika I Made Sadha Suardikha I Nyoman Gde Suarditha I Nyoman Wijana Asmara Putra I Putu Adita Wahyu I Putu Bagus Indra Mulia Nugraha I Putu Ekapratama Rangga Sudana I Putu Gede Tata Trenida I Putu Ngurah Panji Kartika Jaya I Putu Sudana I Wayan Dian Saputra I Wayan Gde Wahyu Purna Anggara I Wayan Suartana Ida Ayu Eka Purnama Yuni Ida Bagus Dwi Putra Ida Bagus Putra Astika iismiati iismiati K. Budiartha Kadek Dwi Pramesti Kadek Martini Katharina Yuneti Ketut Sujana Komang Wisnu Arie Guna Partha Krismayanti Sugita Luh Putu Lusi Setyandarini Surya Luh Putu Utami Kharismayanti Made Agus Kurniawan Made Cintia Arta Pratiwi Made Emi Wiastrini Made Gede Wirakusuma Made Puspita Christanti Made Win Karoyani Maria Maria Maria Meiatrix Ratna Sari N. Diah Utami N.L.S. Widhiyani Ni Kadek Elma Kardiyanti Ni Kadek Yani Andriyani Ni Ketut Anindya Permatasari Ni Ketut Sandri Ni Luh Nana Putri Ani Ni Luh Putu Desy Musktikayani Ni Luh Putu Fitriani Ni Luh Putu Lestari Dewi Ni Made Ari Maya Sari Ni Made Dwi Ratnadi Ni Made Dwita Ratnaningsih, Ni Made Dwita Ni Made Leny Pebriyaningrum Ni Made Lina Agustini Ni Made Madani Hapsari Ni Made Trisna Savitri Ni Putu Ayu Yuni Kurniawati Ni Putu Ida Rahayu Padmawati Ni Putu Purnami Eka Yanti Ni Putu Sri Harta Mimba Ni Wayan Diah Kartika Sari Nyoman Suadnyana Pasek Putu Amanda Yadiari Putu Candra Gunantara Putu Krisna Gautama Putu Milan Pradnyantari Putu Ratih Puspita Sari Rodame Munthe Wahyu Iko Santosa Wayan Budhiarsana Wayan Rusmana Putri Yohanes Berchmans Adi Wicaksono