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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

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Kompetensi Aparatur Desa dan Akuntabilitas Pengelolaan Dana Desa dengan Partisipasi Masyarakat dan Komitmen Organisasi sebagai Variabel Moderasi I Ketut Jati; Anak Agung Ngurah Bagus Dwirandra; Ni Luh Sari Widhiyani; Anak Agung Ngurah Agung Kresnandra
E-Jurnal Akuntansi Vol 33 No 2 (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.i02.p15

Abstract

The study aims to determine the influence of village apparatus competence on village fund management accountability moderated by contingency factors, some of which are community participation and organizational commitment. The study population was village apparatus in Buleleng Regency in 129 villages, and the sample was selected using a purposive sampling technique so that around 30 villages met the criteria with a total of 120 respondents. Primary data was collected by distributing questionnaires to the sample. Test analysis using moderation regression analysis technique (MRA). The results of the study indicate that the competence of village apparatus has a positive effect on the accountability of managing village funds; Community participation weakens the influence of village apparatus competence on village fund management accountability; Organizational commitment strengthens the influence of village apparatus competence on village fund management accountability; The internal control system weakens the influence of village apparatus competence on village fund management accountability; Clarity of budget targets strengthens the influence of village apparatus competence on village fund management accountability. Keywords: Competence; Accountability; Community Participation; Organizational Commitment
Kemampuan Pengguna dan Attitude Toward Change Memoderasi Pengaruh Perceived Usefulness pada Kinerja Sistem Informasi Akuntansi I Kadek Dwi Handika Putra; Anak Agung Ngurah Bagus Dwirandra
E-Jurnal Akuntansi Vol 31 No 9 (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.i09.p20

Abstract

The goal of this study is to examine the impact of perceived usefulness on the performance of accounting information systems, with user ability and attitude toward change serving as moderating variables. The instrument used in this study was a questionnaire distributed to 106 employees of the Village Credit Institution (LPD) Sukawati District. In this study, moderated regression analysis was used as an analytical technique. The test results show that perceived usefulness has a positive effect on the performance of accounting information systems, that user ability has a positive effect on the performance of accounting information systems, and that perceived usefulness has a negative effect on the performance of accounting information systems. The attitude toward change has a positive effect on the performance of accounting information systems, and the ability variable users do not moderate the effect of perceived usefulness on the performance of accounting information systems. Keywords: Perceived Usefulness; Accounting Information System Performance; User Capabilities; Attitude Toward Change.
PENGARUH PAD, DANA PERIMBANGAN, LPDS, DAN PDRB PADA BELANJA DAERAH SERTA DETEKSI ILUSI FISKAL A. A. Putu Nandya Indah Pratami; A. A. N. B. Dwirandra
E-Jurnal Akuntansi Vol 18 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

Abstract

The purpose of this study was to obtain empirical evidence of the effect of local revenue (the proxy for local taxes and HCT), balancing fund (which is proxied by DAU, DAK and DBH), LPDS and PDRB at shopping areas and the presence or absence of a fiscal illusion on financing regional expenditure. The population in this study were 8 counties and 1 city in Bali in 2010-2014. The number of samples that 45 was obtained using the technique of saturated samples. Analysis of the data used in this research is multiple linear regression analysis. This study found that local taxes and DAU positive and significant impact on shopping areas, LPDS and PDRB has positive and not significant to shopping areas, while the HCT, DAK and DBH not significant and negative to shopping areas. In addition, the study also found that there is no fiscal illusion.
Dukungan Manajemen Puncak Memoderasi Keterlibatan Pengguna dan Kemampuan Pengguna pada Kinerja SIA DISPERINDAG Provinsi Bali I Putu Gede Tata Trenida; A.A. Ngurah Bagus Dwirandra
E-Jurnal Akuntansi Vol 23 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.v23.i03.p09

Abstract

The use of computerized accounting information systems can assist in the processing of corporate data so that the data will produce an information that can be useful for the company. The purpose of this study is to determine the effect of user involvement, user ability and top management support on the performance of accounting information system at the Dinas Perindutrian dan Perdagangan of Bali Province. This study took a sample of all users of Sistem Informasi Pengelolaan Keuangan Daerah (SIPKD) at Dinas Perindustrian dan Perdagangan Bali Province based on non-probability sampling method with purposive sampling technique as much as 40 sampling. Data collection was done by survey method. Analytical techniques in this study using multiple linear regression analysis and Moderating Regression Analysis (MRA). The results of this study indicate that user involvement has positive implications on the performance of Accounting Information Systems and the ability of users to have a positive implication on the performance of Accounting Information Systems. The result of Moderating Regression Analysis (MRA) shows that Peak Management Support strengthens the influence of User Involvement on Accounting Information System Performance while Top Management Support is unable to moderate User Ability to Accounting Information System Performance.
Time Budget Pressure dan Audit Quality dengan Komitmen Profesional dan Supervisi Audit sebagai Variabel Moderasi Ni Putu Ida Rahayu Padmawati; Anak Agung Ngurah Bagus Dwirandra
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.p14

Abstract

This study aims to obtain empirical evidence of the effect of time budget pressure on audit quality with professional commitment and audit supervision as moderating variables for auditors at public accounting firms registered in Bali Province. The sampling technique used is purposive sampling and obtained as many as 54 respondents. The study used data analysis techniques with Moderated Regression Analysis (MRA). Research shows that time budget pressure has a negative effect on audit quality, organizational commitment and audit supervision are able to weaken the effect of time budget pressure on audit quality at public accounting firms in Bali Province. This means that the higher the time budget pressure, the lower the audit quality, and the higher the professional commitment of an auditor and the existence of audit supervision quality. Keywords: Time Budget Pressure; Professional commitment; Audit Supervision; Audit Quality.
Pengaruh Current Ratio Dan Debt To Equity Ratio Terhadap Profitabilitas Dengan Intellectual Capital Sebagai Pemoderasi Putu Ratih Puspita Sari; Anak Agung Ngurah Bagus Dwirandra
E-Jurnal Akuntansi Vol 26 No 2 (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.v26.i02.p01

Abstract

Profitability describes the ability of companies to generate profits through sales, asset, and capital. To Increase the profitability of the company has always faced by the trade-off between profitability and liquidity, and leverage. This study aimed to determine the effect of the current ratio (CR) and debt to equity ratio (DER) on the profitability of the intellectual capital (IC) as a moderating. The study was conducted on 47 property companies listed in Indonesia Stock Exchange in 2014-2016. The sample was selected using purposive sampling technique that was selected 34 ompanies, but found four companies with observations outliers that eliminated from the sample. Selected samples were analyzed using MRA. The results prove that CR negative effect, while DER positive effect on profitability. IC act as a pure moderating variable which is weaken the negative influence CR and strengthen the DER positive influence on profitability. Keywords: current ratio, debt to equty ratio, intellectual capital, profitability
Tax Incentives and Tax Sanctions as Moderating Effects of Financial Conditions on Taxpayer Compliance I Ketut Suryanawa; Anak Agung Ngurah Agung Kresnandra; Anak Agung Ngurah Bagus Dwirandra
E-Jurnal Akuntansi Vol. 34 No. 1 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2024.v34.i01.p02

Abstract

This research aims to obtain empirical evidence of the influence of financial conditions on taxpayer (WP) compliance, as well as to obtain empirical evidence of the moderation of contingency factors (tax incentives) and contingent factors (tax sanctions) on the influence of financial conditions on taxpayer compliance. Furthermore, it is said that this low tax ratio is, in part, caused by low taxpayer compliance. This research will produce a special taxpayer compliance prediction model in the Covid 19 pandemic era, which is of course very relevant for use by policy makers. The sampling method used in this research used an accidental sampling technique and a sample of 205 respondents was obtained. The research analysis technique uses Moderated Regression analysis. The research results show that financial conditions have a positive effect on individual taxpayer compliance. Tax incentives strengthen the influence of financial conditions on individual taxpayer compliance. Tax sanctions strengthen the influence of financial conditions on individual taxpayer compliance.
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