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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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Faktor-Faktor yang Berpengaruh pada Corporate Social Responsibility I Gusti Ayu Made Asri Dwija Putri; I Dewa Nyoman Badera
E-Jurnal Akuntansi Vol 32 No 12 (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.i12.p15

Abstract

Disclosure of CSR has a positive impact on company value, improves the company's reputation and brand image, thus leading to better financial performance and can reduce financial risk. This study aims to determine the effect of managerial ownership, institutional ownership, company size, return on assets, and leverage on the disclosure of Corporate Social Responsibility (CSR) in manufacturing companies on the IDX. The sample was selected by nonprobability sampling method with purposive sampling technique. The data analysis technique uses multiple linear regression analysis. The results showed that managerial ownership and firm size had a positive effect on Corporate Social Responsibility, while leverage had a negative effect on CSR disclosure. Institutional ownership and return on assets do not have a positive effect on CSR disclosure. Keywords: CSR Disclosure; Ownership Structure; Firm Size; Return on Assets; Leverage
PENGALAMAN AUDITOR SEBAGAI PEMODERASI PENGARUH TIME BUDGET PRESSURE DAN KOMPLEKSITAS AUDIT PADA KUALITAS AUDIT Putu Karina Riyandari; I Dewa Nyoman Badera
E-Jurnal Akuntansi Vol 19 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

Financial statement is necessarily to be audited by the public accountant as the third party outside the company in order to avoid error occurred. Financial statement which has been audited is more credible. The aim of this study is to provide empirical evidence of the time budget pressure and audit complexity effect on audit quality with the auditor’s experiences as the moderating variables. This research took a sample based on non-probability method, using the saturation sampling technique. Therefore, all auditors at KAP in Bali who have been registered in IAPI become the sample. Regression analysis is used as analysis technique with and without the moderating variable. This research find out time budget pressure has negative and significant effect on audit quality, audit complexity has negative and significant effect on audit quality, and the auditor’s experiences are able to moderate and strengthen time budget pressure effect on audit quality.
Pengaruh Gaya Kepemimpinan Transformasional, Budaya Organisasi dan Komitmen Organisasi pada Kinerja Organisasi Komang Mas Perawati; I Dewa Nyoman Badera
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.p09

Abstract

The success of a company or organization to produce good performance depends on the leader. Leadership should be supported by a good organizational culture as well. The leadership style that is supported by organizational culture and high commitment can produce good organizational performance. This study aimed to empirically examine the effect of transformational leadership style, organizational culture, and organizational commitment on organizational performance in the Savings and Loans Cooperative of Gianyar Regency. The sample determination method used was Probability Sampling with proportionate stratified random sampling technique and obtained 54 cooperatives. Multiple linear regression analysis was used as a data analysis technique by conducting a model feasibility test, testing the determination coefficient and t test to test the hypothesis. Study's result showed that transformational leadership style has a positive influence on organizational performance, organizational culture has a positive influence on organizational performance, and organizational commitment has no influence on organizational performance. Keywords: transformational leadership style, organizational culture, organizational commitment, organizational performance
Penegakan Peraturan, Moralitas Individu, Kesesuaian Kompensasi, Komitmen Organisasi, dan Kecenderungan Kecurangan Valda Jeanitta Dwi Putri; I Dewa Nyoman Badera
E-Jurnal Akuntansi Vol 33 No 7 (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.i07.p16

Abstract

The research objective was to examine the effect of enforcement, individual morality, appropriateness of compensation, and organizational commitment on fraud tendencies. The research was conducted at Denpasar City Government Offices, totaling 20 offices with a total sample of 137 employees. Purposive sampling technique is used as a technique in sampling using a questionnaire. Research findings, namely enforcement of regulations have a negative effect on the tendency to cheat, while individual morality, appropriateness of compensation, and organizational commitment have no effect on the tendency to cheat. The research provides an overview and information to the Denpasar city government which can be input in an effort to prevent acts of fraud.Keywords: Rule Enforcement; Individual Morality; Compensation Suitability; Organizational Commitment; Fraud Tendencies
Fraud Triangle dan Finansial Distress dengan Good Corporate Governance sebagai Variabel Moderating Putu Budhiyasa; I Dewa Nyoman Badera
E-Jurnal Akuntansi Vol 32 No 7 (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.i07.p05

Abstract

This study aims to determine the effect of the fraud triangle on financial distress moderated by good corporate governance. The population in this study are state-owned companies listed on the Indonesia Stock Exchange in 2017-2020 as many as 20 companies. Sampling using purposive sampling, in order to obtain a sample of 13 companies. Data analysis used moderating regression analysis with the help of SPSS version 26 for windows. The results showed that pressure and opportunity had a significant positive effect on financial distress, while rationalization had no significant effect on financial distress. Good corporate governance is able to weaken the influence of pressure and opportunity on financial distress, while good corporate governance is not able to moderate the effect of rationalization on financial distress. Keywords: Financial Distress; Fraud Triangle; Good Corporate Governance.
Independensi Auditor Sebagai Pemediasi Pengaruh Audit Fee dan Audit Tenure Pada Kualitas Audit Wayan Hari Premananda; I Dewa Nyoman Badera
E-Jurnal Akuntansi Vol 24 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.v24.i02.p19

Abstract

An auditor says capable of producing a qualified auditing report if the auditor is able to maintain its independence. The purpose of research to know and prove empirically the influence of audit fees and audit tenure on auditor independence. Prove empirically the effect of audit fees, audit tenure and auditor independence on audit quality. Audit fees and audit tenure on audit quality through auditor independence. The research was conducted at the Public Service Office of Bali Province. The number of samples of 44 auditors is determined by saturated sample technique. Data analysis technique used is path analysis (path analysis). Based on the results of the analysis. Audit ownership on auditor independence. Audit fees. Audit ownership on a positive audit. Auditor independence is high performing on audit quality. The higher the auditor's independence, the higher the audit quality will be generated.Keywords: Audit fee, audit tenure, auditor independence, audit quality
FINANCIAL DISTRESS SEBAGAI PEMODERASI PENGARUH FEE AUDIT PADA AUDITOR SWITCHING Kadek Harum Diandika; I Dewa Nyoman Badera
E-Jurnal Akuntansi Vol 18 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 research is to specify how audit fee impact auditor switching. In addition, to moderate the effects of financial distress audit fees on auditor switching. The location of this research is manufacturing companies listed on the Stock Exchange in 2012-2014 with the sample collection method using purposive sampling techniques. Total manufacturing company listed on the Stock Exchange as many as 142 companies and acquired sample number of 63 companies. There are several techniques of analysis used in this study is a logistic regression analysis and Moderate Regression Analysis. The results of this study indicate that the audit fee positive effect on the auditor switching. This means that the higher fee offered auditor audit the auditor switching in the company will increase. Financial distress memperkuat hubungan antara fee audit and auditor switching. This means companies that have a high audit fee and are experiencing financial distress it tends.
KEMAMPUAN PREDIKSI RASIO KEUANGAN DAN UKURAN BANK PADA RISIKO GAGAL BANK Ni Putu Ayu Lisna Purnamandari; I Dewa Nyoman Badera
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

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Abstract

Every Company including banking industry vulnerable to failure. When a bank failure, the impact caused a very large not only harming investor, employee, and customers, but also the state, therefore need an indicator to predict the failure.This study uses financial ratios and bank size as an indicator to predict the risk of bank failure.This research was conducted at the banks listed on the Indonesia Stock Exchange 2009-2013.This study used purposive sampling with a sample size of 22 bank. The result of the study with the technique Regression analysis concludes that financial ratios are CAR, NPL, ROAand Size Bank is able to predict the risk of bank failure.  
PENERIMAAN OPINI AUDIT DENGAN MODIFIKASI GOING CONCERN DAN FAKTOR-FAKTOR PREDIKTORNYA I Gusti Putu Oka Surya Utama; I Dewa Nyoman Badera
E-Jurnal Akuntansi Vol 14 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

Auditor’s responsibility when identifying the ability of company to maintain their business for long term period (going concern) still to be a phenomenon that rarely revealed cause by accounting manipulation involvement. The case of the liquidated companies that on the previous year received unqualified opinion precisely from independent auditor showed the reality happens. This research has a purpose to analyze and verify about the effect of firm growth, firm size, audit quality, audit lag, audit tenure, and opinion shopping factor on the acceptance of audit opinion with going concern modification in manufacturing company which listed in Indonesia Stock Exchange period 2010-2013. The sample determined by utilizing purposive sampling technique, therefore as many as 84 of observation sample was obtained. The data observed by logistic regression analysis method. The results show that firm growth, firm size, audit quality, and audit tenure did not has effect on the acceptance of audit opinion with going concern modification. However audit lag has positive  effect and opinion shopping has negative effect.
PENGARUH JUMLAH KREDIT, TABUNGAN, DEPOSITO, DAN PENGALAMAN BADAN PENGAWAS PADA PROFITABILITAS Ida Ayu Komang Firna Erawati; I Dewa Nyoman Badera
E-Jurnal Akuntansi Vol 11 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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Abstract

Institute Pekreditan Village (LPD) in the economy of much help both economically and socially. LPD raising funds from the community in the form of savings and deposits. Savings and deposits is an important thing for LPD to be able to channel the funds back into the community in the form of credit. Research sites in Bangli district on the LPD. Data collection methods used h with non-behavioral observation method. The data analysiss technniqued useing a multiple linear analysiss. Based on the research results, it can be concluded simultaneously variable amount of credit, savings, deposits and regulatory bodies experience a significant effect on the profitability of the LPD in Bangli Regency and partial variable amount of credit, savings and regulatory bodies experience a significant effect on the profitability of the LPD, while deposits have no effect LPD on profitability in Bangli regency.
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