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KUALITAS AUDIT SEBAGAI PEMODERASI PENGARUH PERGANTIAN MANAJEMEN DAN AUDIT FEE PADA AUDITOR SWITCHING Ni Kadek Sri Udayani; I Dewa Nyoman Badera
E-Jurnal Akuntansi Vol 20 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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Abstract

This study has the objective of identifying and demonstrate empirically the effect of management changes and audit fees on auditor switching with audit quality as moderating variables. This research was conducted in the manufacturing sector companies listed on the Indonesian Stock Exchange (BEI) 2011-2015. The population in this study amounted to 147 companies, using purposive sampling techniques acquired sample number of 23 companies. Data analysis technique used is the logistic regression analysis and Moderating Regression Analysis (MRA). The results is managamenet changes in a positive effect on auditor switching. Variable audit fees, audit quality interactions with management changes, and the interaction with audit fee do not affect on auditor switching.
Fee Audit sebagai Pemoderasi Pengaruh Kompetensi, Objektivitas dan Independensi pada Kualitas Audit Putu Intan Kalvika Sari; Dewa Nyoman Badera
E-Jurnal Akuntansi Vol 23 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.v23.i01.p07

Abstract

Audit yang dilakukan oleh auditor dapat berkualitas, apabila memenuhi ketentuan atau standar pengauditan. Menghasilkan dan meningkatkan kualitas audit, seorang auditor harus memiliki kompetensi serta mempertahankan objektivitas dan independensi yang dimiliki. Penelitian ini bertujuan untuk menguji serta memberikan bukti empiris bagaimana fee audit memoderasi pengaruh kompetensi, objektivitas, dan independensi pada kualitas audit. Penelitian ini mengambil sampel yaitu seluruh auditor pada Kantor Akuntan Publik (KAP) Provinsi Baliberdasarkan metode nonprobability sampling dengan teknik sampel jenuh dan sampel berjumlah 50 auditor. Pengumpulan data dilakukan dengan metode survei dengan teknik kuesioner. Teknik analisis dalam penelitian ini menggunakan analisis Moderated Regression Analysis (MRA). Hasil analisis menunjukkan bahwa fee audit memperkuat hubungan pengaruh kompetensi, objektivitas, dan independensi pada kualitas audit. Hal ini menunjukan bahwa semakin tinggi kompetensi, objektivitas, dan independensi yang dimiliki oleh auditor dan didukung dengan fee audit yang diberikan maka kualitas audit yang dihasilkan semakin baik. Kata kunci: fee audit, kompetensi, objektivitas, independensi, kualitas audit
Pengaruh Profesionalisme, Pengalaman Kerja, Konflik Peran dan Ketidakjelasan Peran Pada Kinerja Auditor KAP di Bali Anak Agung Sagung Dea Saraswati; I Dewa Nyoman Badera
E-Jurnal Akuntansi Vol 23 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.v23.i02.p07

Abstract

Profesi seorang akuntan public memegang peranan yang sangat penting dalam perkembangan bisnis global saat ini. Peran tersebut berhubungan dengan tugas dan tanggung jawab. Sebagai perusahaan yang bergerak di bidang jasa, Kantor Akuntan Publik (KAP) membutuhkan auditor yang profesionalisme dan membutuhkan pengalaman agar mendapatkan hasil kinerja yang baik serta mengkaji faktor-faktor yang menurunkan kualitas kinerja auditor yaitu konflik peran dan ketidakjelasan peran.Tujuan penelitian ini adalah untuk mengetahui pengaruh profesionalisme, pengalaman kerja, konflik peran dan ketidakjelasan peran pada kinerja auditor. Metode Penentuan sampel dalam penelitian ini dilakukann dengan menggunakan teknik purposive sampling, sehingga didapat jumlahh sampel sebanyak 51 orang. Metode pengumpulan data yang digunakan dalam penelitian ini adalah metode survei dengan teknik kuesioner. Teknik analisis data yangg digunakan untuk menguji hipotesis dalam penelitian ini adalah analisis regresi linear berganda dengan bantuan program SPSS. Hasil analisis menunjukkan bahwa profesionalisme berpengaruh positif pada kinerja auditor, pengalaman kerja berpengaruh positif pada kinerja auditor, konflik peran berpengaruh negatif pada kinerja auditor dan ketidakjelasan peran berpengaruh positif pada kinerja auditors. Kata kunci:profesionalisme, pengalaman kerja, konflik peran dan ketidakjelasan peran.
Pengaruh Kinerja Keuangan pada Belanja Daerah dan Pertumbuhan Ekonomi dan Implikasinya Pada Indeks Pembangunan Manusia Luh Dini Yasintha Dwiyandari; I Dewa Nyoman Badera
E-Jurnal Akuntansi Vol 22 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.v22.i03.p04

Abstract

Increasing Human Development Index, the accuracy of local expenditure allocation and high economic growth is a picture of government performance in the prosperity of its people. The achievement of human development goals reflected in Human Development Index is highly dependent on government commitment as a provider of supporting facilities. Improved financial performance, allegedly not always able to encourage economic growth, as well as the accuracy of local expenditure allocations and improvement of the Human Development Index. This study aims to determine the effect of regional financial performance on economic growth and regional spending on the Human Development Index. The sample in this research are 8 regencies and 1 city in Bali Province with research object that is regional finance performance, regional expenditure, economic growth, and Human Development Index year 2011-2015. Sample determination was done by using nonprobability method and saturated sampling technique. This research uses multiple linear regression analysis technique. The results show that financial performance has no effect on economic growth, while financial performance has a positive effect on regional expenditure and human development index. The test results also show that economic growth has no effect on the human development index but local spending has a positive effect on the human development index. The results of mediation testing indicate that regional expenditure is able to mediate the relationship between financial performance on the human development index, while economic growth can not mediate the effect of local financial performance on human development index. Keywords: Financial performance, economic growth, regional spending, human development index
PENGARUH INDEPENDENSI, KEAHLIAN PROFESIONAL, DAN PENGALAMAN KERJA PADA KINERJA PENGAWAS KOPERASI SERBA USAHA Putu Putri Prawitasari; I Dewa Nyoman Badera
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

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Abstract

This study aims to determine the effect of independence, professional skills and work experience in supervisory performance KSU in the District of East Denpasar. This study uses 40 samples were determined based on the guidelines of Roscoe (1982) in Sugiyono (2012). Respondents were KSU chairman and supervisor in the District of East Denpasar population numbering as many as 404 people. Data collection methods used in this study is the documentation and questionnaires. Multiple linear regression analysis is used as a data analysis technique. The results of this study indicate that the independence, professional skills, work experience and a significant positive effect on the performance of the supervisory KSU in East Denpasar. It shows that the higher the independence, professional skills, and work experience, the higher the performance results of the supervisor.
OPINI AUDIT GOING CONCERN SEBAGAI PEMODERASI PENGARUH PERTUMBUHAN PERUSAHAAN DAN PERGANTIAN MANAJEMEN PADA AUDITOR SWITCHING I Gusti Ayu Putri Alansari; I Dewa Nyoman Badera
E-Jurnal Akuntansi Vol 15 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 switching have a definition the alternation public accountant that carried out by an entity. There are two underlying reasons, lack of regulation of related parties (in this case is the decision of finance ministers) or the policy of entity concerned (voluntary). Obviously there is a fundamental cause the alternation of the public accountant or the firm voluntarily in an entity so this research aimed to analyze whether the going concern audit opinion can be a moderating influence firm growth and management changes on auditor switching. Entities at financial sector listed in Indonesia Stock Exchange (BEI) of 2010-2013 became the object of this research. Sampling technique based on criteria and obtained 84 observations. Researcher used analysis techniques such as logistic regression. The results is firm growth in a positive and significant influence on auditor switching. However, management changes does not affect on auditor switching. Going concern audit opinion was able to significantly weaken the influence of the firm growth on auditor switching, but are not able to affect management changes on auditor switching.
PENGARUH KOMPETENSI, DUE PROFESSIONAL CARE, PENGALAMAN KERJA, DAN BESARAN FEE AUDIT PADA KUALITAS AUDIT I Nyoman Wisnu Bayu Pranadata; I Dewa Nyoman Badera
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

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Abstract

Issues concerning the poor quality of audit into the public spotlight in recent years, this was due to the involvement of the public accountant in it. This study aims to determine the effect of competence, Due professional care, work experience, and the amount of audit fees in the audit quality. This research was conducted at the KAP listed on IICPA 2015. The sample was selected using sampling techniques saturated. Data obtained by distributing questionnaires to the auditor and the analytical techniques used is multiple linear regression. Based on the analysis, known competence, due professional care, work experience, and the amount of audit fee positive effect on audit quality. Four variables were able to explain the changes in audit quality by 61.9% while the remaining 38.1% is explained by other variables not input in the research model.
REAKSI PASAR TERHADAP HARGA SAHAM SEBELUM DAN SETELAH PUBLIKASI LAPORAN KEUANGAN AUDITAN Tiara Kusuma Dewi; I Dewa Nyoman Badera
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

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Abstract

The audit report is the depiction of the media to communicate to auditor and users of financial statement. The audit reports can reflect the condition of a company. The informations in the audit reports can be use as one analyzer for investor to take a decision to invest. Sampling use purposives samplings methods, the numbers of observation obtained 122 observation of the entire company list on the Indonesia Stock Exchanges. The data used in this research is secondarry data came  Yahoo Finance in 2013 and its audited financial statements through the website address www.idx.co.id.Penelitian analisaevent engineering study utilizes the result is there are differences in stock prices before and after the publication of financial statements audited the company that has an unqualified opinion, there are differences in stock prices before and after the publication of the audited financial statements on a company that has a qualified opinion, and there is a difference between a company's stock price has unqualified opinion and qualified opinion.
PENGARUH PENGENDALIAN INTERN KREDIT, LIKUIDITAS, DAN UKURAN PERUSAHAAN PADA KEMAMPULABAAN LPD DI KOTA DENPASAR Ni Wayan Jessy Janawati; I Dewa Nyoman Badera
E-Jurnal Akuntansi Vol 25 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.v25.i01.p08

Abstract

The development of LPD in Denpasar the last ten years has shown positive trends in terms of assets, credit disbursed, and profit earned. This study aims to determine the effect of internal control of credit, liquidity, and company size on the LPD’s profitability in Denpasar City. The research was conducted all LPD in Denpasar City. The samples were obtained by 35 with saturated sampling technique. Data were analyzed using multiple linear regression. The level of internal credit control is measured by distributing questionnaires to each LPD in Denpasar City, liquidity is measured using Loan to Deposit Ratio (LDR), firm size with Ln total assets, and profitability measured by Return on Asset (ROA) ratio. F-test results show that independent variables simultaneously affect the LPD’s profitability in the city of Denpasar. The result of statistical t-test shows that internal control of credit and liquidity have positive effect on profitability, but firm size variable has no effect on profitability. Keywords: LPD, profitability, internal credit control, liquidity, company size
Faktor-Faktor yang Mempengaruhi Kinerja Pengawas Koperasi Serba Usaha I Kadek Ardi Gunawan; I Dewa Nyoman Badera
E-Jurnal Akuntansi Vol 28 No 3 (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.v28.i03.p23

Abstract

Supervisors are people who are appointed and given the responsibility to control activities within an organization. Cooperative supervisors are part of members who have an obligation to oversee all operations carried out by the cooperative. This study aims to obtain empirical evidence related to the influence of independence, professional expertise, work experience, level of education, and training programs on the performance of all business cooperative supervisors. The population uses all business cooperatives in Klungkung Regency, with the method of determining the sample, which is a non-probability sampling, especially saturated sampling which uses all members of the population as a sample of 87 people. Research shows that all variables have a positive and significant influence on supervisor performance. Keywords : Independency, Expertise, Experience, Education, Trainin.
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