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All Journal AKUNTABILITAS Jurnal Ilmiah Akuntansi dan Bisnis Buletin Studi Ekonomi E-Jurnal Ekonomi dan Bisnis Universitas Udayana JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Indonesian Journal of Sustainability Accounting and Management Jurnal Pemberdayaan Masyarakat Madani (JPMM) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Ilmiah Wahana Pendidikan Transekonomika : Akuntansi, Bisnis dan Keuangan Jurnal Akuntansi dan Keuangan Indonesia Indonesian Journal of Sustainability Accounting and Management International Journal of Economics, Management and Accounting Jurnal Dinamika Akuntansi E-JURNAL AKUNTANSI
Dewa Nyoman Badera
Fakultas Ekonomi Dan Bisnis, Universitas Udayana
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Effect of Current Asset Turnover Rate, Working Capital Turnover, Liquidity, Company Size, Cooperative Growth on Profitability I Komang Tirta Arimbawa; Dewa Nyoman Badera
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.p07

Abstract

Koperasi di Indonesia memiliki peran dan manfaat koperasi yang sangat penting, karena koperasi dapat membuka pintu gerbang Usaha Kecil dan Menengah (UKM) bagi masyarakat, menciptakan masyarakat yang mandiri, sebagai penggerak perekonomian dan menciptakan lapangan kerja baru. Meskipun demikian, terdapat beberapa permasalahan pada koperasi, seperti sumber daya manusia yang masih rendah, kesulitan memperoleh akses permodalan, dan pengelolaan koperasi yang tidak profesional sehingga masih banyak koperasi yang kalah bersaing dengan jenis usaha lain dan pada akhirnya mengalami kebangkrutan. Hal ini dapat berdampak buruk mengingat koperasi merupakan salah satu tiang penyangga perekonomian Indonesia. Penelitian ini bertujuan untuk menguji secara empiris pengaruh tingkat perputaran aktiva lancar, perputaran modal kerja, likuiditas, ukuran perusahaan dan pertumbuhan koperasi terhadap profitabilitas. Penelitian ini dilakukan pada Koperasi Serba Usaha di Kabupaten Klungkung Tahun 2013-2015. Sampel penelitian ini adalah 21 koperasi pada tahun 2013-2015 yang dipilih dengan metode purposive sampling. Pengumpulan data menggunakan metode dokumentasi. Teknik analisis yang digunakan adalah analisis regresi linear berganda. Berdasarkan hasil analisis disimpulkan bahwa tingkat perputaran aktiva lancar, ukuran perusahaan dan pertumbuhan koperasi berpengaruh positif dan signifikan terhadap profitabilitas, di mana artinya peningkatan pada perputaran aktiva lancar, ukuran perusahaan dan pertumbuhan koperasi akan meningkatkan pula profitabilitas. Sedangkan, perputaran modal kerja dan likuiditas berpengaruh negatif dan signifikan terhadap profitabilitas, di mana peningkatan pada perputaran modal kerja dan likuditas akan menurunkan profitabilitas. Kata kunci: Perputaran Aktiva Lancar, Modal Kerja, Likuiditas, Ukuran Perusahaan, Pertumbuhan Koperasi, Profitabilitas
Pengaruh Motivasi, Biaya Pendidikan Dan Lama Masa Studi Pada Minat Mahasiswa Mengikuti PPAk Ni Luh Ira Apri Widiyani; I Dewa Nyoman Badera
E-Jurnal Akuntansi Vol 29 No 1 (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.v29.i01.p13

Abstract

This research was conducted at the Faculty of Economics and Business, Udayana University. The sample in this study is the 2016 non-regular program accounting students. The number of samples used was 60 respondents who were determined using a non probability sampling method with a purposive sampling technique.. The results of the study found that quality motivation, social motivation, economic motivation had a positive effect on students' interest in participating in PPAk. This means that the better the motivation will increase the interest of students in participating in PPAk. The cost of education and the length of the study period have a positive effect on students' interest in joining PPAk. This means that the more appropriate the cost of education and the length of the study period will increase students' interest in joining PPAk. Keywords : Motivation; Tuition Fee; Length Of Study Period; Interest In Students Participating in PPAk.
Umur Perusahaan Memoderasi Pengaruh Corporate Social Responsibility Disclosure dan Profitabilitas Pada Nilai Relatif Perusahaan Ni Putu Kiki Kusuma Dewi; I Dewa Nyoman Badera
E-Jurnal Akuntansi Vol 33 No 10 (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.i10.p14

Abstract

The relative value of a company is an important aspect that shareholders need to pay attention to because it can reflect the financial performance of a company. The research aims to examine the influence of corporate social responsibility disclosure and profitability on the relative value of companies with company age as a moderating variable. Research was conducted on companies listed on the Indonesia Stock Exchange for the 2017-2021 period. In this research, a purposive sampling technique was used to obtain a sample of 117 observation data. The analysis technique in the research uses Moderated Regression Analysis with the help of SPSS software. The results of the research show that corporate social responsibility disclosure has a negative effect on the relative value of the company, profitability has a positive effect on the relative value of the company, company age weakens the effect of corporate social responsibility disclosure on the relative value of the company but company age does not moderate the effect of profitability on the relative value of the company. Keywords: Corporate Social Responsibility Disclosure; Profitability; Firm Age; Firm’s Relative Value
Pengaruh Komitmen Organisasi, Gaya Kepemimpinan Demokratis, Etika Profesi dan Pengalaman Auditorpada Kinerja Auditor I Wayan Candra; Dewa Nyoman Badera
E-Jurnal Akuntansi Vol 21 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 | DOI: 10.24843/EJA.2017.v21.i02.p13

Abstract

Penelitian ini bertujuan untuk menguji pengaruh komitmen organisasi, gaya kepemimpinan demokratis, etika dan pengalaman auditor pada kinerja auditor di kantor akuntan publik di Bali. Profesi akuntan publik bertanggungjawab untuk menaikkan tingkat keandalan laporan keuangan perusahaan, sehingga masyarakat memperoleh informasi keuangan yang andal sebagai dasar pengambilan keputusan.Pengguna laporan audit mengaharapkan bahwa laporan keuangan yang telah diaudit oleh akuntan publik bebas dari salah saji material, dapat dipercaya kebenarannya untuk dijadikan sebagai dasar pengambilan keputusan dan telah sesuai dengan prinsip-prinsip akuntansi yang berlaku di Indonesia. Oleh karena itu diperlukan suatu jasa profesional yang independen dan obyektif untuk menilai kewajaran laporan keuangan yang disajikan oleh manajemen.Penelitian ini dilakukan pada Kantor Akuntan Publik di wilayah Bali yang terdaftar dalam Institut Akuntan Publik Indoneia (IAPI) tahun 2016. Populasi dalam penelitian ini adalah seluruh auditor yang bekerja pada Kantor Akuntan Publik di Bali dengan jumlah sebanyak 80 auditor dengan jumlah kuesioner yang kembali 71 dan sampel yang dipergunakan sebanyak 59 auditor. Metode pengumpulan data menggunakan metode survey dengan kueioner, sedangkan metode penentuan sampel yaitu metode non probability sampling dengan teknik purposive sampling. Teknik analisis yang digunakan adalah regresi linear berganda.Hasil penelitian menunjukkan komitmen organisasi, gaya kepemimpinan demokratis, etika profesi dan pengalaman auditor berpengaruh positif pada kinerja auditor.
PENGARUH FINANCIAL DISTRESS DAN AUDIT DELAY PADA VOLUNTARY AUDITOR SWITCHING DENGAN OPINI AUDIT SEBAGAI VARIABEL PEMODERASI Ni Putu Mega Darma Yanti; I Dewa Nyoman Badera
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.p28

Abstract

The aim of this study was to determine the effect of financial distress and audit delay on voluntary auditor switching with audit opinion as a moderating variable. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange in year 2012-2016 with a population of 148 companies. Determination of the sample used was purposive sampling technique with as many as 28 companies that meet the criteria. The technique of analysis used in this research was descriptive statistical analysis, logistic regression analysis and Moderation Regression Analysis (MRA). The result of the test in this study showed that audit delay has positive effect on voluntary auditor switching and financial distress has no effect on voluntary auditor switching. Audit opinion was not able to moderate the influence of financial distress and audit delay on voluntary auditor switching. Keywords: audit opinion, financial distress, audit delay, voluntary auditor switching
Kode Etik Profesi Akuntan Publik dan Kinerja Auditor di Kantor Akuntan Publik Ni Luh Ditha Usadi Sumartho; Dewa Gede Wirama; Made Mertha; I Dewa Nyoman Badera
E-Jurnal Akuntansi Vol 34 No 5 (2024)
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.2024.v34.i05.p03

Abstract

The aim of this research is to analysis the impact of the five principles of the professional code of ethics for public accountants on the performance of auditors. The study was carried out at public accounting firms (KAP) in Bali Province. The sampling method utilized was purposive sampling, which resulted in a sample of 78 auditors from 14 KAPs. This study uses primary data collected by distribution of questionnaires. The data analysis technique used is multiple linear regression analysis. The findings show that integrity, objectivity, competence and due care, confidentiality, and professional behavior have positive effects on the performance of auditors at KAPs in Bali. Keywords: Integrity; Objectivity; Professional Competence and Due Care; Confidentiality; Professional Behavior; Auditor Performance
REPUTASI AUDITOR SEBAGAI PEMODERASI PENGARUH FINANCIAL DISTRESS PADA AUDITOR SWITCHING A.A. Sagung Istri Agung Widyanti; I Dewa Nyoman Badera
E-Jurnal Akuntansi Vol 16 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 financial distress to the auditor switching to the auditor's reputation as a moderating variable. This study was performed on companies listed on the Stock Exchange from 2010-2014. Total population of 149 companies and acquired sample number of 41 companies. Sample collection method used is a method of non-probability sampling with purposive sampling techniques and data analysis techniques used were logistic regression analysis (logistic regression) and Moderating Regression Analysis (MRA). The results demonstrated that financial distress positive effect on the auditor switching. This means that the higher the financial distress experienced by the company, the higher the tendency of companies to perform switching auditors. Reputation auditor strengthen the influence of financial distress in the auditor switching. This means that companies experiencing financial distress auditor will perform the switching and selecting a reputable auditor to improve the credibility of the company.
Tekanan Anggaran Waktu Memoderasi Pengaruh Role Stres Terhadap Perilaku Disfungsional Auditor Christine Octo Debora Limbong; I Dewa Nyoman Badera
E-Jurnal Akuntansi Vol 30 No 3 (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.i03.p15

Abstract

The purpose of this study is to analyze the time budget pressure moderate the influence of the role of stress on the auditor's dysfunctional behavior (Study at PT Bank BNI Denpasar Regional Office). This research was conducted in all thirty-two offices of PT Bank BNI Denpasar Regional Officein the Bali Region in 2019 by making 68 auditors as samples using the saturated sample method. Data collection is done by distributing questionnaires, tested through regression analysis moderation (MRA) techniques. Based on the analysis, the role stress variable has a significant positive effect on the dysfunctional behavior of auditors at PT Bank BNI Denpasar Regional Office. Time budget pressure has a significant positive effect on the auditor's dysfunctional behavior at PT Bank BNI Denpasar Regional Office. Time budget pressure moderates the influence of role stress on the auditor's dysfunctional behavior at PT Bank BNI Denpasar Regional Office. Keywords: Role Stress; Time Budget Pressure; Auditor's Dysfunctional Behavior.
TIME BUDGET PRESSURE, LOCUS OF CONTROL DAN GOOD GOVERNANCE SEBAGAI PREDIKTOR KINERJA AUDITOR INTERNAL Unggul Pamudi; I Dewa Nyoman Badera
E-Jurnal Akuntansi Vol 21 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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2017.v21.i03.p24

Abstract

The performance of internal audit is an essential element of the internal and external parties in a company that makes financial statement information abo ng company's financial condition. The role of internal auditors within the company is very necessary and important, because the role of internal auditors affect the improvement of internal control and company performance in fraud prevention. The role of internal auditors as consultants rather the prevention or preventive, that if found the problem then internal auditor provides recommendations for improvement. The aim of this study was to analyze the effect of time budget pressure, locus of control and good governance as a predictor of the performance of the internal auditor. The study was conducted at PT. Nindya Karya Persero Regional IV Bali province with the number of internal auditors as many as 34 people as a sample through a saturated sample method. Data transmitted by my e sioner on 34 respoZndents with multiple linear regression analysis. The results proved the locus of control and good governance have a positive effect on the performance of internal auditors at. PT. Nindya Karya Persero Regional IV Province Bali. Time budget pressure has a negative effect on the performance of internal auditors at. PT. Nindya Karya Persero Regional IV Province Bali. Keywords: time budget pressure, locus of control, good governance and the performance of the internal auditor
Reputasi Auditor sebagai Pemoderasi Pengaruh Financial Distress dan Audit Fee pada Auditor Switching Putu Ayu Putri Sima; I Dewa Nyoman Badera
E-Jurnal Akuntansi Vol 24 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.v24.i01.p03

Abstract

Auditor switching didefinisikan sebagai pergantian auditor atau Kantor Akuntan Publik (KAP) yang dilakukan oleh perusahaan. Pergantian auditor atau Kantor Akuntan Publik dapat disebabkan oleh faktor dari perusahaan maupuun dari auditor itu sendiri. Variabel Independen dalam Penelitian ini adalah Financial Distres dan Audit Fee. Auditor Switching sebagai variabel dependen. Penelitian ini dilakukan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2012-2016. Jumlah perusahaan manufaktur yang terdaftar di BEI sebanyak 144 perusahaan dan diperoleh sampel penelitian sejumlah 25 perusahaan. Metode pengumpulan sampel yang digunakan adalah metode non probability sampling dengan teknik purposive sampling dan teknik analisis data yang digunakan adalah uji analisis deskriptif, analisis regresi logistik (logistic regression) dan Moderating Regression Analysis (MRA). Hasil pengujian hipotesis menunjukkan bahwa financial distress berpengaruh positif pada auditor switching sedangkan audit fee tidak berpengaruh pada auditor switching. Reputasi auditor tidak mampu memoderasi pengaruh financial distress dan audit fee pada auditor switching.
Co-Authors A.A. Sagung Istri Agung Widyanti A.A.Gde Sanjaya Adi Pranata AAGP WIDANAPUTRA Ade Ermalini Alomoy, Sarlinda Elizabeth Amelia Lensi Matei Anak Agung Ngurah Bagus Dwirandra Anak Agung Sagung Dea Saraswati Anggreni, Sayu Made ARRY PRATAMA RUDYAWAN Ayu Ratih Kusumadewi Sastrawan Budiasih, I Gusti Nyoman Christine Octo Debora Limbong Clara Azelia Devi Cok Nirmala Hartha Daniel Tonu Dewa Gede Wirama Dewa Gede Wirama Dewi Kurniawati Firda Ananda Gerianta Wirawan Yasa Gusti Ayu Intan Puspita Dewi Gusti Ayu Novi Anggraeni I B Agung Pramana I Dewa Ayu Yulia Rusmita I Gusti Ayu Janiantari I Gusti Ayu Made Asri Dwija Putri I Gusti Ayu Nyoman Budiasih I Gusti Ayu Putri Alansari I Gusti Ketut Agung Ulupui I Gusti Ngurah Siwambudi I Gusti Putu Oka Surya Utama I Gusti Putu Oka Surya Utama I Kadek Ardi Gunawan I Ketut Sujana I Ketut Suryanawa I Komang Tirta Arimbawa I Made Joni Suparsa I Made Pande Dwiana Putra I Made Sadha Suardikha I Made Sukartha I Nyoman Gde Suarditha I Nyoman Wisnu Bayu Pranadata I Putu Sudana I Wayan Candra I Wayan Ramantha I Wayan Suartana I Wayan Sukarta IA Ika Vedanti Pratiwi Ida Ayu Komang Firna Erawati Ida Ayu Mirah Kusuma Putri Ida Bagus Gede Krisna Junanta Ida Bagus Putra Astika IGAA Pradnyani Harum Dewi Ingrid Saraswati Bayusena K. Budiartha Kadek Harum Diandika kadek nonik sri wahyuni Komang Gunayanti Ariani Komang Mas Perawati Luh Dini Yasintha Dwiyandari Luh Komang Merawati Made Dita Wahyuni Made Edy Septian Santosa Made Mertha Made Sujana Sujana Meita Trisnawati Mohammad Natsir Mulyawan, I Putu Arya Ni Gusti Putu Wirawati Ni Kadek Meilani Ni Kadek Sri Udayani Ni Ketut Rasmini Ni Ketut Yudastri Ni Luh Ditha Usadi Sumartho Ni Luh Ira Apri Widiyani Ni Luh Putu Purna Yogiswari Ni Luh Putu Sri Purnama Pradnyani Ni Luh Rosa Aprilianti Ni Luh Sari Wagiswari Ni Made Dwi Ratnadi NI MADE DWI RATNADI Ni Made Mas Sendhi Rahayu Ni Nyoman Kristiana Dewi Ni Putu Ayu Lisna Purnamandari Ni Putu Ika Parianti Ni Putu Kiki Kusuma Dewi Ni Putu Mega Darma Yanti Ni Putu Santi Dewantari Ni Putu Trisna Deviani Ni Wayan Jessy Janawati Ni Wayan Utari Ningsih NI Wayan Wiwin Intan Wintari NI WAYAN YUNIASIH Novi Candani P.Ayu Ratna Dewi Putri, Putu Talia Natasia Putu Ayu Putri Sima Putu Ayu Widiari Putu Ayu Yuliantini Putu Budhiyasa Putu Intan Kalvika Sari Putu Karina Riyandari Putu Putri Prawitasari Rantika, Ni Putu Meta Ayu Sagung Agung Dwiyani Sang Ayu Nyoman Trisna Dewi Si Made Ayu Sri Wardani Yasa Sisdiyani, Eka Ardhani Stefanie Novelia Samidjaja Sunitha Devi tamara, elvira Tiara Kusuma Dewi Unggul Pamudi Valda Jeanitta Dwi Putri Wayan Hari Premananda Wiguna Metta Yustia Yudha, Raden Rasya Ihsani