Article Per Year (5 Year)
p-Index From 2021 - 2026
4.594
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi dan Pajak Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences E-JURNAL AKUNTANSI E-Jurnal Akuntansi
Anak Agung Ngurah Bagus Dwirandra
Fakultas Ekonomi Dan Bisnis Universitar Udayana
Religion Arts Humanities Economics, Econometrics & Finance Social Sciences

Published : 67 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 67 Documents
Search

 3   4   5   6   7 
PENGARUH PENDAPATAN ASLI DAERAH DAN DANA ALOKASI UMUM PADA PERTUMBUHAN EKONOMI DENGAN BELANJA MODAL SEBAGAI VARIABEL PEMODERASI DI BALI Putu Candra Gunantara; A.A.N.B. Dwirandra
E-Jurnal Akuntansi Vol 7 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

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

ABSTRAK Kenaikan PAD dan DAU diduga tidak serta merta meningkatkan Pertumbuhan Ekonomi disebabkan adanya faktor kontinjensi yaitu Belanja Modal. Penelitian ini bertujuan untuk mengetahui pengaruh simultan PAD dan DAU terhadap Pertumbuhan Ekonomi, pengaruh parsial PAD, DAU, dan Belanja Modal terhadap Pertumbuhan Ekonomi, serta pengaruh moderasi variabel Belanja Modal terhadap Pertumbuhan Ekonomi di Provinsi Bali. Penelitian ini mencakup 9 kabupaten/kota yang terdapat di Provinsi Bali.Data dalam penelitian ini menggunakan laporan realisasi APBD tahun 2005-2011 yang didapatkan di biro keuangan Provinsi Bali dan Badan Pusat Statistik Bali. Penelitian ini telah memenuhi syarat uji asumsi klasik dan uji kesesuaian model yang diolah menggunakan teknik Moderated Regression Analysis. Berdasarkan hasil uji simultan menunjukan bahwa PAD, DAU, dan Belanja Modal berpengaruh secara simultan terhadap Pertumbuhan Ekonomi.Sementara itu, hasil uji parsial menunjukkan bahwa PAD dan DAU berpengaruh positif dan signifikan terhadap Pertumbuhan Ekonomi, sedangkan Belanja Modal berpengaruh negatif dan signifikan terhadap Pertumbuhan Ekonomi. Hasil uji moderasi menunjukan bahwa Belanja Modal memperlemah pengaruh PAD terhadap Pertumbuhan Ekonomi, sedangkan Belanja Modal sebagai variabel pemoderasi tidak mampu memoderasi pengaruh DAU terhadap Pertumbuhan Ekonomi. Hal tersebut disebabkan oleh pengalokasian pendapatan daerah untuk Belanja Modal tidak dimanfaatkan dengan baik sehingga proyek yang dikerjakan bersifat mubasir. Kata kunci : PAD,DAU,Pertumbuhan Ekonomi, Belanja Modal
Effect of Ability, Experience and Independence of Auditors on the Effectiveness of Implementation of Investigative Audit Procedures Agung Kresna Yogaswara Antonio Lameng; Anak Agung Ngurah Bagus Dwirandra
E-Jurnal Akuntansi Vol 22 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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2018.v22.i01.p08

Abstract

The investigative audit aims to identify and uncover fraud by using the approaches, procedures, and techniques commonly used in the investigation of a crime. In order for the investigative audit to produce an objective and significant find, then the investigative audit procedure needs to be carried out effectively. Based on the concepts and results of previous research indicates that the effectiveness of the implementation of investigative audit procedures is influenced by several factors such as ability, experience, and independence of auditors. Implementation of effective investigative audit procedures is often constrained by inadequate ability and experience of auditors in conducting investigative audits, and non-independent auditor attitudes in conducting investigative audits. Therefore, this study aims to empirically test the effect of the ability, experience, and independence of auditor on the effectiveness of the implementation of investigative audit procedures. This research was conducted in Finance and Development Supervisory Board Representatives of Bali. Samples taken as many as 39 auditors, determined by purposive sampling method. Data was collected using questionnaires. Analysis technique used is the Multiple Linear Regression Analysis. Based on the analysis concluded that auditor's ability positive effect on the effectiveness of the implementation of investigative audit procedures, auditor’s experience a positive effect on the effectiveness of the implementation of investigative audit procedures, and auditor’s independence have positive effect on the effectiveness of the implementation of investigative audit procedures. This means that the better auditor's ability, experience, and independence will lead to more effective implementation of investigative audit procedures. Keywords: Auditor’s Ability, Experience of Auditors, Auditor Independence, Effectiveness, Procedure, Investigative Audit
KUALITAS KANTOR AKUNTAN PUBLIK MEMODERASI PENGARUH PROBABILITAS KEBANGKRUTAN TERHADAP AUDIT DELAY Wahyu Iko Santosa; AANB Dwirandra
E-Jurnal Akuntansi Vol 17 No 3 (2016)
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

Abstract

This study aims to determine the effect of  probability of bankruptcy and KAP quality audit delay and to test the variable quality of the firm as a moderating influence the probability of bankruptcy to audit delay. This study uses quantitative and qualitative data sourced on secondary data collected by observation method nonparticipant. The object of this research is manufacturing companies listed on the Stock Exchange in 2011-2014. Used sample of 320 companies after the purposive sampling. This research has been qualified with classic assumption test the feasibility of a model with coefficient of determination of 89.9%. Data analysis technique used is Moderate Regression Analysis. Based on the results of analysis show the probability of bankruptcy and quality KAP positive and significant impact on audit delay. The study also found that the quality of KAP able to moderate (strengthen) the effect of probability of bankruptcy to audit delay.
KEMAMPUAN PERTUMBUHAN EKONOMI MEMODERASI PENGARUH PAJAK DAERAH, RETRIBUSI DAERAH, DAU DAN DBH PADA BELANJA MODAL I Putu Bagus Indra Mulia Nugraha; A.A.N.B Dwirandra
E-Jurnal Akuntansi Vol 14 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

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Independent variables such as local taxes, levies, DAU, DBH, and economic growth is presumed not always linear effect on capital expenditures, due to contingent factors that influence the relationship. One such contingency factor is economic growth. This research aims to know the ability of economic growth moderating influence of local taxes, levies, DAU and DBH in capital expenditure. The research covers eight counties and one city in the province of Bali in the span of observations from 2009 to 2013. Sampling method used in this study is saturated sample. The results show that local taxes, levies, DAU and economic growth positive effect on capital spending while DBH no effect on capital spending. Economic growth is able to moderate the effect of local taxes and levies on capital expenditure, but not able to moderate the influence of DAU and DBH in capital expenditure.
Analisis Faktor-Faktor yang Mempengaruhi Minat Pemanfaatan Teknik Audit Sekitar Komputer I Wayan Dian Saputra; A.A.N.B. Dwirandra
E-Jurnal Akuntansi Vol 12 No 2 (2015)
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

Abstract

Interests utilize audit techniques around the computer is still low when this technique is simple but the most important applied when auditing company computer-based accounting process. This study aims to determine the factors that affect the interests of the utilization of audit techniques around the computer by using the model of acceptance of the Unified Theory of Acceptance and Use of Technology ( UTAUT ). This study hypothesizes performance expectations , expectations of the business, and social factors as independent variables and the dependent variable of interest as the utilization. Data collected by distributing questionnaires to the auditor in public accounting firms that are members of the Indonesian Institute of Certified Public Accountants ( IAPI ) Bali region as respondents using purposive sampling method of sampling. The analysis technique used is multiple linear regression. These results indicate that the variable performance expectations, expectations of the business, and social factors partially significant positive effect on the interest in the use of audit techniques around the computer.
PENGARUH KEPRIBADIAN WIRAUSAHA DAN PENGETAHUAN AKUNTANSI PADA PENGGUNAAN INFORMASI AKUNTANSI DALAM PEMBUATAN KEPUTUSAN INVESTASI Ni Made Ari Maya Sari; A.A.N.B Dwirandra
E-Jurnal Akuntansi Vol 11 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

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Personality or self-employment is not necessarily a linear effect on the use of accounting information in investment decision-making, but there are contingency factors that influence in it, one of which is a accounting knowledgefactor. The purpose of this study was to determine whether there is influence of entrepreneurial personality and accounting knowledge on the use of accounting information in making investment decisions. This study used a sample saturated with a sample of 41 respondents who were enrolled in an entrepreneurial Business Incubator University of Udayana. The analysis technique used is MRA (Moderated Regression Analysis). Based on the results of the analysis found that the entrepreneurial personality variables and variable accounting knowledge has a positive and significant effect on the use of accounting information in making investment decisions. Moderated Regression Analysis showed that the variable accounting knowledge is moderating variables that strengthen entrepreneurial personality influences on the use of accounting information in making investment decisions.
Good Corporate Governance dan Manajemen Laba Governance Memoderasi Hubungan Related Party Transaction Pada Agresivitas Penghindaran Pajak I Gusti Ketut Wira Widiana; Anak Agung Ngurah Bagus Dwirandra; I Ketut Budiartha; I Gusti Ayu Made Asri Dwija Putri
E-Jurnal Akuntansi Vol 32 No 4 (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.i04.p09

Abstract

This study aims to examine the relationship of related party transactions (RPT) on aggressiveness of tax avoidance with good corporate governance and earnings management as moderating. The study was conducted in rural banks throughout Bali with a sample size of 137 rural banks. The sample was collected by using purposive sampling technique. Data collection is done through the publication of data from the Financial Services Authority (OJK). The data analysis technique used Moderated Regression Analysis (MRA). The results show that related party transactions have a negative but not significant effect on the aggressiveness of tax avoidance. While good corporate governance is not proven to reduce the aggressiveness of RPT tax avoidance and earnings management increase the influence of RPT on the aggressiveness of tax avoidance. Keywords: Management of Profit; Good Corporate Governance; Related Party Transaction; Aggressiveness of Tax Avoidance.
Pengaruh Independensi, Integritas, Kompetensi, dan Struktur Audit terhadap Kualitas Audit Kantor Inspektorat Anak Agung Ngurah Agung Wira Gita; Anak Agung Ngurah Bagus Dwirandra
E-Jurnal Akuntansi Vol 25 No 2 (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.i02.p08

Abstract

Inspectorate in carrying out its profession must pay attention to the quality of its audit. To produce good audit quality, an auditor should consider the factors that affect audit quality. Independence, Competence, Integrity, and Audit Structure are the factors that affect audit quality. The purpose of this study is to know empirically the influence of Independence, Competence, Integrity and Audit Structure of Audit Quality. The research was conducted in 4 District / City Inspectorate Offices in Bali Province. The number of samples taken as many as 60 auditors, Data collection methods used in this study is a survey method with questionnaire techniques. Data analysis technique used is Multiple Linear Regression Analysis. Based on the analysis results found that Independence, Competence, Integrity, and Audit Structure have a significant positive effect on audit quality. This suggests that an auditor must remain independent, competent, risk-taking, responsible, and knowledgeable about sound auditing procedures. Keywords: independence, competence, integrity, audit structure, and audit quality
PENGARUH PENAKSIRAN RESIKO, INFORMASI DAN KOMUNIKASI, AKTIVITAS PENGENDALIAN, PEMANTAUAN, LINGKUNGAN PENGENDALIAN PADA EFEKTIVITAS SISTEM PEMBERIAN KREDIT Ni Wayan Vany Ekaulandari, A.A.N.B Dwirandra
E-Jurnal Akuntansi Vol 4 No 3 (2013)
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

Abstract

ABSTRAK Faktor utama keberhasilan LPD bergantung pada bagaimana komitmen krama desa dan pengurus dalam memajukan dan mengembangkan LPD, terutama pengembangan pada sistem pemberian kreditnya. Metode pengumpulan datanya, yaitu dengan teknik kuesioner. Sampel yang digunakan sebanyak 39 LPD dan masing-masing diambil dua responden dari tiap LPD di Kabupaten Gianyar, sehingga diperoleh 78 responden. Penentuan sampel menggunakan metode probability sampling dengan teknik proportionate stratified random sampling. Teknik analisis yang digunakan adalah regresi linear berganda dengan uji interaksi (Moderated Regression Analysis). Penelitian ini telah memenuhi syarat uji instrumen, uji asumsi klasik, serta uji kelayakan model dengan Adjusted R2 sebesar 67,5 persen. Berdasarkan hasil pengujian hipotesis diketahui bahwa penaksiran resiko, informasi dan komunikasi, aktivitas pengendalian, serta lingkungan pengendalian berpengaruh terhadap efektivitas sistem pemberian kredit, sedangkan pemantauan tidak berpengaruh. Lingkungan pengendalian mampu memoderasi pengaruh penaksiran resiko, informasi dan komunikasi, serta aktivitas pengendalian terhadap efektivitas sistem pemberian kredit, tetapi lingkungan pengendalian tidak mampu memoderasi pengaruh pemantauan terhadap efektivitas sistem pemberian kredit. Kata kunci: lingkungan pengendalian, penilaian resiko, informasi dan komunikasi, aktivitas pengendalian, pemantauan, dan efektivitas sistem pemberian kredit
Perubahan Peran Akuntan Manajemen Dalam Era Berbasis Internet Dengan Usia Sebagai Variabel Moderasi Anita Suryani; Dodik Ariyanto; Anak Agung Ngurah Bagus Dwirandra; I Nyoman Wijana Asmara Putra
E-Jurnal Akuntansi Vol 32 No 9 (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.i09.p04

Abstract

This study aims to examine the effect of the application of Internet-Based Technology (TBI) on the perception of changes in the role of management accountants with user experience, education and age as moderating variables. This research is motivated by the rapid development of TBI which has an impact on the community, including management accountants. The research population is management accountants in Indonesia who are registered at the Indonesian Institute of Management Accountants (IAMI) with a total sample of 110 respondents. Research data is processed with the help of Smart PLS. The implementation of TBI can replace the role of management accountants in several of their functions, roles, tools and activities. Only the age variable has been shown to weaken the influence of the implementation of TBI on changes in the tools and activities of management accountants. Accounting science, both academically and professionally, needs to accommodate accounting staff in the TBI era. Keywords: Internet Based Technology; Perceptions of Changes in Management Accountants; User Experience; Education; Age
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 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 Ketut Suryanawa I Komang Abdi Parumartha Pande 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 Pramartha, I Made Aditya 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