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All Journal Jurnal Ilmiah Akuntansi dan Bisnis Buletin Studi Ekonomi E-Jurnal Ekonomi dan Bisnis Universitas Udayana JIA (Jurnal Ilmiah Akuntansi) Jurnal Akuntansi The Indonesian Journal of Accounting Research Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences International Journal of Management Research and Economics International Journal of Economics, Management and Accounting Epaper Bisnis: International Journal Entrepreneurship and Management E-JURNAL AKUNTANSI E-Jurnal Akuntansi
Dewa Gede Wirama
Magister Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Udayana
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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PENGENDALIAN ANGGARAN YANG KETAT DAN ORIENTASI WAKTU SEBAGAI PEMODERASI PENGARUH ANGGARAN PARTISIPATIF PADA SENJANGAN ANGGARAN Sang Ayu Putu Puji Astuti; Dewa Gede Wirama; Ni Ketut Rasmini
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.06.NO.02.TAHUN 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

Previous researches concerning the influence of participatory budgeting on budgetary slack found inconsistent results. The purpose of this research is to determine the influence of participatory budgeting on budgetary slack with tight budgetary control and time orientation as moderating variables in Gianyar local government SKPD’s. Data was collected by the use of questionnaires and respondents were selected by purposive sampling method. The analysis technique used are simple regression and moderated regression analysis. The result of analysis shows that participatory budgeting had no positive effect on budgetary slack, tight budgetary control weaken the influence of participatory budgeting on budgetary slack, and  time orientation does not  moderate the influence of participatory budgeting on budgetary slack
LOCUS OF CONTROL SEBAGAI PEMODERASI PENGARUH KUALITAS PELAYANAN DAN SANKSI PERPAJAKAN PADA KEPATUHAN WAJIB PAJAK Dwi Anggreni Sukarma; Dewa Gede Wirama
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.05.NO.07. TAHUN 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

Penelitian ini dilatarbelakangi rendahnya kepatuhan wajib pajak Bumi dan Bangunan Perdesaandan Perkotaan (PBB-P2) sehingga menimbulkan pendapatan daerah yang berasal dari pajakdaerah tidak optimal. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh kualitaspelayanan dan sanksi perpajakan pada kepatuhan wajib pajak PBB-P2 serta pengaruh kontijensilocus of control. Penelitian dilaksanakan di Kabupaten Tabanan dengan responden wajib pajak bumi dan bangunan perdesaan dan perkotaan sejumlah 399 yang ditetapkan dengan rumusSlovin dan ditentukan menggunakan Proporsional Stratified Random Sampling. Metodeanalisis yang digunakan adalah regresi linear berganda dan Moderated Regression Analysis.Hasil penelitian menunjukkan bahwa kualitas pelayanan dan sanksi perpajakan berpengaruh positif pada kepatuhan wajib pajak PBB-P2. Sanksi perpajakan berpengaruh positif padakepatuhan wajib pajak terutama untuk wajib pajak yang memiliki locus of control eksternal,namun locus of control tidak memoderasi pengaruh kualitas pelayanan pada kepatuhan wajibpajak PBB-P2.
PENGARUH SELF ESTEEM, SELF EFFICACY, LOCUS OF CONTROL, DAN EMOTIONAL STABILITY PADA KINERJA PENGELOLA ANGGARAN BELANJA UNIVERSITAS UDAYANA Ary Sinar Deany; I Made Sukartha; I Dewa Gede Wirama
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.05.NO.11.TAHUN 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

The objective of this study is to determine the effect of self esteem, self efficacy, locus of control and emotional stability on the performances of expenditure budget managers at Udayana University. The realization of the budget in accordance with the target reflects the performances success of expenditure budget managers. This study took place at Udayana University and questionnaire technique is used as the method of data collection. Total samples in this study are 74 persons consists of commitment making officials, treasurer, auxiliary treasurer and headquarter’s financial staff. Data analysis technique in this study is multiple linear regression analysis. The results of the analysis show that all variables, i.e. self esteem, self efficacy, locus of control, and emotional stability are positively affect the performances of expenditure budget managers.
BUDAYA TRI HITA KARANA SEBAGAI PEMODERASI PENGARUH PRINSIP GOOD CORPORATE GOVERNANCE PADA KINERJA LEMBAGA PERKREDITAN DESA DI KOTA DENPASAR I Putu Arya Mulyawan; Dewa Gede Wirama; I Dewa Nyoman Badera
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.06.NO.08.TAHUN 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (446.723 KB) | DOI: 10.24843/EEB.2017.v06.i08.p10

Abstract

Penelitian ini menganalisis pengaruh good corporate governance (GCG) pada kinerja Lembaga Perkreditan Desa (LPD) serta untuk menguji apakah budaya tri hita karana (THK) memoderasi pengaruh tersebut. GCG diukur dengan menggunakan kuesioner mengenai lima prinsip GCG yaitu transparency, accountability, respostibility, independency, dan fairness. Budaya THK diukur dengan menggunakan kuesioner mengenai tiga aspek THK yaitu parahyangan, pawongan dan palemahan. Kinerja LPD diukur menggunakan CAMEL yang diperoleh dari laporan LPLPD Kota Denpasar per Desember 2016. Teknik analisis data yang digunakan untuk menguji pengaruh GCG pada kinerja LPD adalah analisis regresi linier sederhana dan untuk menguji apakah budaya THK memoderasi pengaruh GCG pada kinerja LPD digunakan moderated regression analysis. Hasil analisis data menunjukkan bahwa GCG berpengaruh positif pada kinerja LPD, dan Budaya THK memperkuat pengaruh GCG pada kinerja LPD di Kota Denpasar.
PENGARUH FRAUD AUDIT TRAINING, SKEPTISISME PROFESIONAL, DAN AUDIT TENURE PADA KEMAMPUAN AUDITOR DALAM MENDETEKSI KECURANGAN Kompiang Martina Dinata Putri; Dewa Gede Wirama; I Putu Sudana
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.06.NO.11.TAHUN 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (779.992 KB) | DOI: 10.24843/EEB.2017.v06.i11.p03

Abstract

This study analyses the effect of fraud audit training, professional scepticism, and audit tenure on auditors’ ability to detect fraud. The sample of this study consisted of 42 auditors from public accounting firm in Bali in 2016. Samples are selected using purposive sampling technique. Fraud audit training, professional scepticism, and audit tenure were measured by the use of questionnaires. Data analysis technique used in this research is multiple linear regression. The result showsthat fraud audit training, professional scepticism, and audit tenure have positive effects on auditors’ fraud detection capabilities.
Pengaruh Pengalaman dan Proses Reviu Pada Pertimbangan Auditor Dalam Menilai Penyajian Laporan Keuangan Pemerintah (Studi Pada Inspektorat Daerah di Provinsi Bali) Simpen I Wayan; Suartana Wayan I; Wirama Gede Dewa
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME 04.NO.10.TAHUN 2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

This study aims to obtain an empirical evidence of the influence of auditor experience and review on auditor’s judgement in assessing the financial statement of local government. This has been an important issue because the role of local insprectorat auditor has not been effective in performing the review tasks. Using the field experiment with factorial design 2 x 2, this study examined 90 local insprectorat auditors in Bali Province. The collected data were analized using ANOVA to know the difference effect of experience and review and their interactions on auditor’s judgement. This study shows some empirical findings. Firstly, the experienced auditors can make better judgements. Secondly, auditors who doing the review can increase the quality of their judgements. Thirdly, the difference level of experience and the difference treatment in doing the review process affect the auditor’s judgments. However, there is no interaction effect between experience and review on auditors’ judgments.
PEMODERASIAN LOCUS OF CONTROL DALAM PENGARUH AUDIT TENURE PADA KUALITAS AUDIT Adisti Maharani Krisna; Dewa Gede Wirama; Ni Ketut Rasmini
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.05.NO.12.TAHUN 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

The purpose of this study is to obtain empirical evidence about the ability of locus of control in moderating the influence of audit tenure on audit quality by auditors at Public Accounting Firm (KAP) in the Province of Bali. This study was conducted in 2016. The main theory in this research is contigency theory and  supported by social learning theory and regulatory theory. The population in this study are all auditors at the Public Accounting Firm (KAP) in the Province of Bali, as many as 85 people. The sampling technique used is nonprobability sampling with saturated sampling method. The main reason for the selection samples method is because the population is relatively small. The instruments have been examined for its validity and reliability. The model also passed the classical assumption test. The analysis regression technique used is Moderated Regression Analysis (MRA). The results shows that locus of control moderates the effect of audit tenure on audit quality.
PENGARUH FAKTOR DEMOGRAFIS DAN PSIKOLOGIS PADA KINERJA ACCOUNT REPRESENTATIVE DIREKTORAT JENDERAL PAJAK Eva Yunita; Dewa Gede Wirama; Ni Made Dwi Ratnadi
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.05.NO.10.TAHUN 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

This study analyzes whether demographic and psychological factors affect the performance of account representatives of the Directorate General of Taxes. Demographic factors in this study represented by age, gender, and the length of work experience. Psychological factors represented by personality-job fit and psychological capital. Total sampel are 384 account representatives who were willing to fill out the research questionnaires distributed online. The data were analyzed using multiple linear regressions. The analysis shows that age, the length of work experience, personality-job fit, and the psychological capital have a positive effect on the performance of the account representatives, while the gender does not affect the performance of account representatiives. The results of this study could be used by the Directorate General of Taxes as a reference in the placement and development of its account representatives.
ANALISIS PERBEDAAN RETURN PORTOFOLIO BERDASARKAN MODEL INDEKS TUNGGAL DAN PORTOFOLIO RANDOM Ni Putu Nonik Hariasih; I Dewa Gede Wirama
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.05.NO.09.TAHUN 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

Portfolio analysis is important for investors as a basis to diversify stock to form the optimal portfolio. The optimal portfolio can be determined by the Single Index Model which  is simple and easy to operate. The purpose of this study was to obtain empirical evidence determining the difference of return portfolios using Portfolio Single Index Model and random. This study uses the company shares Kompas 100 Index on the period of  January 2014 as the population. The research sample are 93 stocks which are selected by purposive sampling. Then the 68 selected candidates stock of  portfolio which have specific criteria for Single Index Model have ERBi value greater than ERBi value on the cut off point. The data were analyzed by using different test Paired Samples T-Test. The results shows that there are differences in the determination of portfolio return using the Single Index Model and random portfolio, in which the use of Single Index Model may provide a higher return than the Random portfolios.
PENGARUH IDEALISME, PENGALAMAN, DAN KOMITMEN PROFESIONAL PADA PEMBUATAN KEPUTUSAN ETIS KONSULTAN PAJAK TERDAFTAR DI WILAYAH BALI-NUSA TENGGARA Made Dwi Harmana; Made Gede Wirakusuma; Dewa Gede Wirama
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.06.NO.10.TAHUN 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (452.012 KB) | DOI: 10.24843/EEB.2017.v06.i10.p05

Abstract

This study aims to determine the influence of idealism, experienceiand professional commitment to ethical decision-making of registered tax consultant in the territory of Bali-Nusa Tenggara. This study uses primary data that based on respondent’s answers on questionnaires that were distributed to 114 Registered Tax Consultant in the Territory of Bali-Nusa Tenggara. Sampling technique used is purposive sampling. The population uses all member of IKPI (Association of Tax Consultants Indonesia) Bali-Nusa Tenggara region as many as 114 people and based on criteria, specified number of samples are 90 people. The analysis shows that the idealism, experience, and professional commitment have positive impact to ethical decision making of registered tax consultant.
Co-Authors A.A Ari Krisnawati A.A. Rai Niti Darmika Sukawati Adisti Maharani Krisna Agustina Marsella Klau Seran Amrulloh Amrulloh Anak Agung Gde Putu Widanaputra Anak Agung Istri Jayanti Hotama Ary Sinar Deany Desak Made Mya Yudia Sari Dewa Nyoman Badera Dwi Anggreni Sukarma Dwiyanti, I Gusti Kadek Anggiriska Egidius Imanuel Laka Elizabeth Karina Adji Endra Kartika Yudha Erlangga Suryarahman Eva Yunita Gayatri Gayatri Gayatri Gede Made Ananda Cipta Nugraha Gentha Putri Wardana Gusti Ayu Agung Ista Pradnyayani Gusti Ayu Kade Risanti Darmawan Gusti Ayu Surya Rosita Dewi I G A Ayu Pradnyani Harum Dewi I G. Agung Yuli Saputri I Gusti Ayu Made Asri Dwija Putri I Gusti Ayu Prima Asriwahyuni I Gusti Ngurah Agung Suaryana I Kadek Diky Agusnawan I Made Indra Pratama I Made Sukartha I Putu Bayu Suyadnya Pratama I Putu Eka Adiputra I Putu Sudana I Putu Surya Dhinata I Putu Yuda Mahendra I Wayan Suartana I.G.A.M. Asri Dwija Putri Ida Bagus Putu Mahasena Jacqueline Immanuele Firstiany Jems Arison Zacharias Kadek Agustina Anggara Jaya Kadek Hira Mahandari Kadek Nita Sumiari KOMANG AYU KRISNADEWI Kompiang Martina Dinata Putri Made Dwi Harmana Made Gede Wirakusuma Made Rani Kusuma Dewi Made Sukma Mutiara Pramita Sari Made Yuvi Adriana Nugraha Maria Meiatrix Ratna Sari Mulyawan, I Putu Arya Ni Kadek Sintya Pratiwi Ni Ketut Modi Pitriani Ni Ketut Rasmini Ni Komang Bella Sri Lestari Ni Luh Kusumayani Ni Luh Putu Karisma Julianti Ni Made Adi Erawati Ni Made Ari Astuti Ni Made Cesya Pratiwi Ni Made Dwi Ratnadi Ni Made Karina Dwitya Savitri Ni Made Mirayanti Ni Nengah Witri Astiti Ni Nyoman Ayu Armini Ni Nyoman Sri Rahayu Damayanti Ni Putu Adi Pertiwi Ni Putu Nonik Hariasih Ni Putu Ria Arista Dewi Ni Putu Yunita Chandra Ni Wayan Ajeng Ferdina Ni Wayan Ayu Kasmini Ni Wayan Pitriyani Ni Wayan Trisna Kusumayanti NI WAYAN YUNIASIH Ninis Novitasari Oscar Govinda Duarsa P.Ayu Ratna Dewi Pande Kadek Ary Raditya Permadi Putri Larasati Putu Aninsa Anggariani Putri Putu Desy Pirdayanti Putu Diah Asrida Putu Sri Mae Yanti Dewi Putu Surya Adi Tama Putu Tuwentina S. Agus Andy Surya Dharma Sang Ayu Putu Puji Astuti Sianggi Narina Sukmajaya Simpen I Wayan Vicky Vicky Virra Indah Perdanawati Yolanda Marsyella Simangunsong