Articles
PENGARUH KOMPENSASI FINANSIAL, KOMPLEKSITAS TUGAS, DAN LOCUS OF CONTROL PADA KEPUASAN KERJA AUDITOR
Cok Nirmala Hartha;
I Dewa Nyoman Badera
E-Jurnal Akuntansi Vol 11 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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Performance auditors play an important role in business development both in micro and macro. This is due to the auditor's opinion issued on the financial performance of a company will influence the decision-making parties either outside or inside the company. This study was to determine the effect of financial compensation, the job complexity, and locus of control on the job satisfaction of auditors with a sample of nine firm’s public accounting at Bali. This study using parametric inferential statistics and multiple linear regression analysis techniques. Transformation technique using the method of succesive intervals (MSI).Conclusions This study shows that financial compensation, the complexity of the task, and locus of control respectively - each significant positive effect on job satisfaction auditors. This means that the better financial compensation, the more clearly the increasing job complexity and the locus of control, the auditor's increasing job satisfaction
KEBERADAAN KOMITE AUDIT SEBAGAI PEMODERASI PENGARUH UKURAN PERUSAHAAN PADA PEMBERIAN OPINI GOING CONCERN
Clara Azelia Devi;
I Dewa Nyoman Badera
E-Jurnal Akuntansi Vol 17 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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The purpose of this study was to determine the effect of firm size on giving opinions going concern and the existence of audit committee in moderating the effect of firm size on giving opinions going concern. The study was conducted at the manufacturing companies listed in Indonesia Stock Exchange year period 2012-2014. Samples were obtained by 69 companies with non-probability sampling methods, particularly purposive sampling. Data analysis technique used is logistic regression analysis approach moderated regression analysis (MRA). The analysis finds that the size of the company's significant negative effect on the administration of going concern opinions and the existence of an audit committee is not able to moderate the influence of the size of the company in the provision of a going concern opinion.
Peran Turnover Intention dalam Memediasi Pengaruh Locus Of Control Terhadap Perilaku Disfungsional Auditor
Ni Wayan Utari Ningsih;
I Dewa Nyoman Badera
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
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DOI: 10.24843/EJA.2018.v25.i02.p28
An auditor carrying out his profession must be able to avoid the occurrence of dysfunctional behavior by paying attention to the factors that influence it. The research objective is to determine the role of turnover intention in mediating the influence of locus of control on dysfunctional auditor behavior in PT Bank Sinar Mas with a total of 40 auditors as samples through saturated sample methods. Based on the results of the analysis, locus of control variables have a positive and significant effect on auditor dysfunctional behavior. Locus of control has a positive and significant effect on turnover intention. Turnover intention has a positive and significant effect on auditor dysfunctional behavior. Turnover intention mediates the positive influence of locus of control on auditor dysfunctional behavior. Keywords: locus of control, turnover intention, dysfunctional audit behavior
GOOD CORPORATE GOVERNANCE, UKURAN PERUSAHAAN, DAN FINANCIAL LEVERAGE SEBAGAI PREDIKTOR PERATAAN LABA
Ni Putu Santi Dewantari;
I Dewa Nyoman Badera
E-Jurnal Akuntansi Vol 10 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
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The purpose of this study was to determine the effect of good corporate governance, firm size, and financial leverage on income smoothing. This research was conducted on companies in Indonesia Stock Exchange that were included in the ranking CGPI (Corporate Governance Index Prediction) as the most trusted company in 2010-2012. Purposive sampling is used as a sampling method that produces a sample of 11 companies with a total of 33 observations during three years of research. Analysis using logistic regression with Eckel index as a measure of income smoothing. The results show that good corporate governance and firm size has no effect on the probability of income smoothing, while financial leverage has a negative and significant effect on the probability of income smoothing.
Profitabilitas, Aktivitas Perusahaan, Tipe Industri dan Pengungkapan Sustainability Report
Ni Luh Sari Wagiswari;
I Dewa Nyoman Badera
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
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DOI: 10.24843/EJA.2021.v31.i09.p13
Companies and other business entities must disclose or report the company's social activities included in the sustainability report. However, the level of sustainability report reporting in Indonesia is still low. The purpose of this study was to determine the effect of profitability, company activity, and industry type on the disclosure of sustainability report. This research was conducted at the LQ45 company on the Indonesia Stock Exchange for the period 2017-2019 by accessing the official website ww.idx.co.id. The population in this study amounted to 45 companies. Sampling using purposive sampling technique. The sample in this study were 16 companies with 48 observational data. The analysis technique used in this study was multiple linear regression analysis. Based on the research results, it was found that profitability had a negative effect on the disclosure of sustainability reports. Company activities have a positive effect on sustainability report disclosure. Industry type has no effect on sustainability report disclosure. Keywords: Profitability; Company Activities; Industry Type; Sustainability Report.
Anteseden Ketepatwaktuan Publikasi Laporan Keuangan dengan Financial Distress sebagai Pemoderasi
Ayu Ratih Kusumadewi Sastrawan;
I Nyoman Badera
E-Jurnal Akuntansi Vol 22 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
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DOI: 10.24843/EJA.2018.v22.i02.p04
The purpose of this study was to determine the effect of going concern audit opinion and auditor switching on the timeliness of the publication of the financial statements, as well as financial distress as a moderating influence going concern audit opinion and auditor switching on the timeliness of the publication of the financial statements.This research was conducted in companies listed on the Indonesian Stock Exchange (BEI) of the year 2012-2016. Samples taken as many as 82 companies using purposive sampling technique. The data collection was conducted using non-participant observation. The analysis technique used is logistic regression and Moderated Regression Analysis (MRA). Analysis results showed that companies that get a going concern audit opinion or do auditor switching negatively affect the timeliness of the publication of the financial statements. Financial distress was not able to moderate the relationship between concern audit opinion with the timeliness of the publication of the financial statements, but able to moderate or reinforce negative effect relationship between the auditor switching to the timeliness of the publication of the financial statements. Keywords: Timeliness Publication of Financial Statements, Going Concern Audit Opinion, Auditor Switching, Financial Distress
PENGARUH LOCUS OF CONTROL INTERNAL, MOTIVASI KERJA, GAYA KEPEMIMPINAN TRANSFORMASIONAL, KOMITMEN ORGANISASI PADA KINERJA AUDITOR
Ni Made Mas Sendhi Rahayu;
I Dewa Nyoman Badera
E-Jurnal Akuntansi Vol 19 No 3 (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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The performance auditors is an action or implementation of inspection tasks that have been completed by auditor within a certain time. This study aims to obtain empirical evidence about the influence internal locus of control, motivation, transformational leadership and organizational commitment on performance auditor. This research was conducted in the Bali provincial public accounting firm registered in the Directory of Certified in 2016. The population in this study is the auditor who worked on Public Accounting Firm (KAP) with the number of respondents was 40 auditors. The sampling method used is the techniques nonprobability saturated samples. Data analysis used is multiple linear regression analysis. The analysis showed that the variables of internal locus of control, motivation, transformational leadership and organizational commitment influence positively and statistically significant in auditor performance. This means that the higher the internal locus of control, motivation, transformational leadership and organizational commitment, the higher the performance auditor.
BUDAYA ORGANISASI SEBAGAI PEMODERASI PENGARUH KOMPETENSI DAN LOCUS OF CONTROL PADA KINERJA AUDITOR KANTOR AKUNTAN PUBLIK DI PROVINSI BALI
I Dewa Ayu Yulia Rusmita;
I Dewa Nyoman Badera
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
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DOI: 10.24843/EJA.2018.v23.i03.p04
Kinerja akutan publik yang berkerja didalamnya mencerminkan Kualitas Kantor Akuntan Publik (KAP). Kinerja auditors merupakan perwujudan kerja yang dilakukan untuk mencapai hasil kerja yang lebih baik untuk pencapaian tujuan organisasi. Faktor yang mempengaruhi kinerja auditor yaitu kompetensi, locus of control dan budaya organisasi. Tujuan dari penelitian ini adalah untuk mengetahui moderasi budaya organisasi dengan kompetensi dan locus of control pada kinerja auditor. Penelitian ini dilakukan pada Kantor Akuntan Publik di Provinsi Bali. Sampel yang di ambil dalam penelitian ini sebanyak 67 auditor. Dalam penelitian ini dilakukan pengumpulan data menggunakan metode survei dengan teknik kuisioner. Teknik analisis yang digunakan adalah Moderated Regression Analysis (MRA). Berdasarkan hasil analisis ditemukan bahwa kompetensi dan locus of control berpengaruh positif dan signifikan pada kinerja auditor. Budaya organisasi memperkuat pengaruh kompetensi dan locus of control pada kinerja auditor. Kata Kunci: kompetensi, locus of control, budaya organisasi, kinerja auditor
Pengaruh Ukuran Perusahaan, Leverage, Pengungkapan Lingkungan, dan Kinerja Lingkungan pada Nilai Perusahaan
Ni Gusti Putu Wirawati;
I Gusti Ayu Made Asri Dwija Putri;
I Dewa Nyoman Badera
E-Jurnal Akuntansi Vol 30 No 9 (2020)
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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DOI: 10.24843/EJA.2020.v30.i09.p19
This study aims to obtain empirical evidence regarding the influence of company size, leverage, environmental disclosure, and environmental performance on the value of the company in the LQ45 Index Companies listed on the Indonesia Stock Exchange in the 2014-2018 period. The sampling method used is purposive sampling. Data analysis techniques using the Multiple Linear Regression test. The results of this study indicate that company size and environmental disclosure have a negative and not significant effect on firm value. This means that the size of the company does not affect the value of the company. Leverage and environmental performance have a positive and significant effect on firm value. This means that the better the environmental performance achieved by the company, the higher the value of the company. Keywords: Company Size; Leverage; Environmental Disclosure; Environmental Performance; The Value Of The Company.
Pengungkapan Corporate Social Responsibility, Mekanisme Good Corporate Governance dan Nilai Perusahaan
Gusti Ayu Intan Puspita Dewi;
I Dewa Nyoman Badera
E-Jurnal Akuntansi Vol 31 No 11 (2021)
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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DOI: 10.24843/EJA.2021.v31.i11.p08
This study aims to examine the effect of corporate social responsibility disclosure and good corporate governance mechanisms on firm value. Elements of the good corporate governance mechanism are proxied into audit committees, independent commissioners, institutional ownership, and managerial ownership. The tests were carried out on mining companies listed on the Indonesia Stock Exchange in 2016-2019. The sample was selected using purposive sampling technique. Data were analyzed using multiple linear regression analysis. The results show that the more companies increase the disclosure of corporate social responsibility, the impact on increasing the value of the company. Maximizing the function of the audit committee, institutional ownership, and managerial ownership can increase firm value. However, maximizing the function of independent commissioners has no effect on increasing firm value. Keywords : Corporate social responsibility; Good corporate governance; Firm Value.