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All Journal INPUT Jurnal Ekonomi dan Sosial Buletin Udayana Mengabdi Jurnal Ilmiah Akuntansi dan Bisnis Buletin Studi Ekonomi E-Jurnal Ekonomi dan Bisnis Universitas Udayana Juara: Jurnal Riset Akuntansi JIA (Jurnal Ilmiah Akuntansi) Jurnal Riset Akuntansi Kontemporer Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences E-JURNAL AKUNTANSI
K. Budiartha
Fakultas Ekonomi Dan Bisnis, Universitas Udayana, Indonesia
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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PENGARUH PROFITABILITAS, SOLVABILITAS, LIKUIDITAS, UKURAN PERUSAHAAN DAN PERGANTIAN MANAJEMEN PADA AUDIT REPORT LAG PERUSAHAAN PERBANKAN Rai Gina Artaningrum; I Ketut Budiartha; Made Gede Wirakusuma
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.06.NO.03.TAHUN 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

This study aims to determine the effect of profitability, solvency, liquidity, size of company and management changes on audit report lag. The population in this study were banking companies listed in Indonesia Stock Exchange (BEI). The sample used in this study were selected by purposive sampling. Based on the criteria predefined sample of 41 banking companies listed in Indonesia Stock Exchange (BEI), 13 banking companies are eliminated that do not match the criteria that have been set and finnaly only 28 companies qualified. To test how the influence of the independent variables on the dependent variables used technique of multiple regression analysis. The results showed that the profitability, liquidity, firm size negatively affect audit report lag while solvency and management turnover positive effect on audit report lag.
PENGARUH PERTUMBUHAN EKONOMI DAERAH PADA DAYA SAING DENGAN KESERASIAN BELANJA DAERAH, KEMANDIRIAN KEUANGAN DAERAH SEBAGAI VARIABEL PEMODERASI Daniel Tonu; I Dewa Nyoman Badera; I Ketut Budiartha
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME 04.NO.01.TAHUN 2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

COMPETITIVENESS WITH HARMONY EXPENDITURE, THE REGIONAL FINANCIAL INDEPENDENCE AS A MODERATING  This study aims to determine the Effects of regional Economic Growth to the Competitiveness with Harmony Expenditure, The Regional Financial Independence As a moderating. The research location is in the main Statistics Office of NTT and the General Directorate of Balance Fiscal Web site in Regional Office. The object which is used in this study is the scope of the Regional Competitiveness government district/city in the province of East Nusa Tenggara, in the range of year 2007 until 2012, using the secondary data. The method of data collection is using the non-participation observation, with sampling technique using purposive sampling. The data analysis technique used is Moderated Regression Analysis (MRA) which is a special application of multiple linear regression in regression equation contains elements of interaction (multiplication of two or more independent variables). The results showed that (1) The regional economic growth, Harmony Expenditure and Financial Independence area simultaneously effect on positive and significant Competitiveness. (2) The economic growth gives a negative effect significantly on the competitiveness. (3) The compatibility shopping area turns to negative effect and it is not significant on the competitiveness. (4) The independence of financial area turns to negative effect and it does not show a significant result on competitiveness. (5) The increasing of shopping area compatibility will strongly influence the regional economic growth and result a positive effect on the competitiveness of the region. (6) The Higher Regional Financial Independence improve the moderating of economic growth influence which positively impact but it does not show a significant effect on the Regional Competitiveness, and (7) the high level in regional financial independence increases the negative influence on it, but it is not significant to economic growth competitive
PENGARUH SIFAT MACHIAVELLIAN, LOCUS OF CONTROL INTERNAL, DAN PROFESIONALISME PADA EFEKTIVITAS PERSETUJUAN KREDIT DI PT. BANK NEGARA INDONESIA (PERSERO), TBK. WILAYAH DENPASAR Ida Bagus Yoga Pandita; I Ketut Budiartha
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME 05.NO.06. TAHUN 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

This research aims to get empirical evidence about the effect of Machiavellian characteristics, internal locus of control and professionalism approval effectiveness of the credits. This study is implement the technic of multiple linear regression analysis. The population that utilized for this analysis are the entire credit analysits of PT Bank Negara Indonesia (Persero), Tbk. Denpasar which using purposive sampling as the sampling method. Questionnaires are used as an instrument in the data compilation from respondents. Total samples that had been researched are 97 respondents. Based on the result from the research that had been conducted, Machiavellian characteristics is providing a negative influence in the approval effectiveness of the credit. On the other hand, internal locus of control is presenting a positive impact on the approval effectiveness of the credit. 
PENGARUH JOB BURNOUT DAN WORK OVERLOAD PADA KINERJA AUDITOR DENGAN EMOTIONAL STABILITY SEBAGAI PEMODERASI Made Laksmi Cintya Pucangan; Gayatri Gayatri; Ni Ketut Rasmini; Ketut Budiartha
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.11.NO.03.TAHUN.2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (449.933 KB) | DOI: 10.24843/EEB.2022.v11.i03.p10

Abstract

Auditor is a profession that has certain qualifications in performing audit tasks on financial statements and activities of a company, organization, institution or agency. The purpose of this study was to obtain empirical evidence about the effect of job burnout and work overload on auditor performance and the ability of emotional stability to moderate the effect of job burnout and work overload on auditor performance. This research was conducted at the Public Accounting Firm in Bali The data was collected using questionnaires. The method of determining the sample using purposive sampling with a sample of 75 auditors at the Public Accounting Firm in Bali Province. The data analysis technique used Structural Equation Model (SEM) with Partial Least Square (PLS) software. The results of the analysis show that job burnout has a negative effect on auditor performance. Work overload has a negative effect on auditor performance. Emotional stability weakens the effect of job burnout on auditor performance, and emotional stability weakens the effect of work overload on auditor performance. The implications of this research are theoretically to confirm the relationship between attribution theory and job burnout, work overload, emotional stability, and auditor performance. The practical implications of this research are to provide input on improving the performance of auditors at Public Accounting Firms in Bali Province.
PENGARUH MODAL INVESTASI MINIMAL DI BNI SEKURITAS, RETURN DAN PERSEPSI TERHADAP RISIKO PADA MINAT INVESTASI MAHASISWA, DENGAN PENGHASILAN SEBAGAI VARIABEL MODERASI (STUDI KASUS PADA MAHASISWA MAGISTER DI FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS UDAYANA) Daniel Raditya Tandio; I Ketut Budiartha; I Made Sadha Suardikha
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME 03. NO.07.TAHUN 2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

Investment is no longer considered as something people wanted to get, but more like something people need. Preferences of return, risk and any investment programs are a part of factors that analyzed before making an investment. This research aims to test an effect of existence of minimum investment fund, return and perception of risk to interest of investment, with wage used as moderate variable. The analysis technique in this research is Moderated Regression Analysis (MRA). MRA was used because there is a need to test wage as the moderate variable. Students of Magister of Accounting, Magister of Management and Magister of Economy Sciences Department were being a population. The sampling method was Purposive sampling, with some criterias developed before. Questionnaire was used to collect data from participants. As much as 252 participants were participate. Based on MRA analysis, minimum investment fund does not affect interest of investment variable. Perception of risk and return are affecting interest of investment. Wage could not be a moderate variable. Key words: investment, return, risk, minimum investment fund, interest of investment, BNI Sekuritas.
KEMAMPUAN KEPEMILIKAN INSTITUSIONAL MEMODERASI PENGARUH DIVERSITAS GENDER, KEBANGSAAN, PENGALAMAN DEWAN PADA LUAS INTELLECTUAL CAPITAL DISCLOSURE IA Ika Vedanti Pratiwi; I Dewa Nyoman Badera; I Ketut Budiartha
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.07.NO.02.TAHUN 2018
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (390.11 KB) | DOI: 10.24843/EEB.2018.v07.i02.p09

Abstract

This research aims to obtain empirical evidence about the effect of gender diversity, nationality, experience on the wideness of IC Disclosure with institutional ownership as moderating variable. The sample of this research amounted to 78 companies from 440 non financial companies with intensive intellectual capital that are registered at BEI during period year of 2012-2015. Data analysis technique used in this research is multiple regression analysis and absolute difference value test. The result of this research show that gender diversity has negative impact on the wideness of IC Disclosure, nationality diversity has positive impact on the wideness of IC Disclosure, experience diversity has not impact on the wideness of IC Disclosure, the institutional ownership is able to moderate the effect of gender and nationality diversity on the wideness of IC Disclosure, the institutional ownership is not able to moderate the effect of experience diversity on the wideness of IC Disclosure.
PENGARUH KUALITAS SISTEM INFORMASI, KUALITAS INFORMASI DAN PERCEIVED USEFULNESS PADA KEPUASAN PENGGUNA AKHIR SOFTWARE AKUNTANSI (STUDI EMPIRIS PADA HOTEL BERBINTANG DI PROVINSI BALI). Ni Made Sri Rukmiyati; I Ketut Budiartha
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.05.NO.01.TAHUN 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

Penelitian ini bertujuan untuk membuktikan secara empiris arah pengaruh kualitas sistem informasi, kualitas informasi, dan perceived usefulness pada kepuasan pengguna akhirsoftware akuntansi. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linear berganda. Hasil analisis regresi berganda menunjukkan bahwa variasi variabel kepuasan pengguna akhir software akuntansi dapat dijelaskan oleh variasi variabel kualitas sistem informasi, kualitas informasi, dan perceived usefulness.Hasil penelitian menunjukkan bahwa kualitas sistem informasi, kualitas informasi, dan perceived usefulness berpengaruh positif pada kepuasan pengguna akhir sistem informasi. Hasil penelitian ini berarti semakin baik kualitas sistem informasi, kualitas informasi, dan perceived usefulnessmaka akan meningkatkan kepuasan pengguna akhirsoftware akuntansi.
Pengaruh Kejelasan Sasaran Anggaran, Komitmen Organisasi dan Ketidakpastian Lingkungan Pada Ketepatan Anggaran (Studi Empiris di SKPD Pemerintah Provinsi Bali) Eka Arya Kusuma; I Ketut Budiartha
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.03.NO.03.TAHUN 2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

The purpose of this study is to demonstrate empirically whether there is an effect of Budget Goal Clarity, Organizational Commitment, and Environmental Uncertainty to Revenue Budget Accuracy and Expenditure Budget Accuracy in Bali Provincial Government SKPD. Method of sampling technique used on this study is Simple Random Sampling Method with total sample of 85 people. In this study, the secondary data is taken from SKPD Budget and Realization data of Bali Provincial Government in 2011, while the primary data is obtained from questionnaires. The analysis technique is Multiple Linear Regression Analysis. The study results indicate that the Budget Goal Clarity and Organizational Commitment has a positive effect to the Revenue and Expenditure Budget Accuracy, on the other hand the Environmental Uncertainty has a negative effect to the Revenue and Expenditure Budget Accuracy. Keywords: budget goal clarity, organizational commitment, environmental uncertainty, and the budget accuracy.
PENGARUH KUALITAS SISTEM INFORMASI AKUNTANSI PADA PROFITABILITAS LPD I Gusti Ayu Asri Pramesti; I Ketut Budiartha; Ni Ketut Rasmini
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME 04.NO.07.TAHUN 2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

Accounting information system used by Lembaga Perkreditan Desa (LPD) attempt to produce relevant, accurate, and punctually information. The purpose of this research was to prove empirically the effect of quality of accounting information system toward profitability which uncertainty tasks as moderating variable. The population of this research were all LPD operating in Badung Regency in 2012. Sample were selected through proportionate stratified random sampling. While, 94 LPD taken as sample by using of Slovin formula. The respondent were people who directly involved utilizing accounting information system (accounting software). There were 82 questionnaires send back and suitable for analysis. The data were analyzed using Moderating Regression Analysis (MRA). The conclusions of the study are : 1) quality  of accounting information system positively effect toward LPD profitability in Badung Regency, 2) uncertainty tasks as moderating variable weaken the relationship between accounting information system and LPD profitability in Badung Regency.
KEMAMPUAN AUDIT TENURE MEMODERASI PENGARUH PENGALAMAN DAN SKEPTISISME AUDITOR DENGAN KUALITAS AUDIT I Gusti Ayu Nyoman Budiasih; Ketut Budiartha
Jurnal Ilmiah Akuntansi Vol 2 No 1: Juni 2017
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v2i1.9670

Abstract

ABSTRAKPentingnya laporan keuangan bagi banyak pihak, menyebabkan laporan tersebut harus disajikan secara relevan dan reliabel. Kualitas audit yang baik dapat menyebabkan laporan keuangan semakin dipercaya keasliannya. Kualitas audit tergantung pada independensi dan kompetensi auditor. Independensi dan kompetensi seorang auditor tergantung pada pengalaman maupun sikap skeptis yang dimiliki auditor tersebut. Pengalaman auditor akan meningkat dikarenakan telah terbiasa dengan pekerjaannya sehingga auditor akan bekerja secara efisien dan lebih tahan terhadap tekanan klien. Sampel yang dipilih menggunakan teknik sampel jenuh dengan jumlah sampel sebanyak 85 auditor. Pengumpulan data dilakukan dengan menyebarkan kuesioner kepada auditor yang menjadi sampel penelitian. Teknik analisis datanya menggunakan analisis regresi tanpa dan dengan variabel moderasi. Berdasarkan hasil analisis data dan pembahasan yang telah dilakukan, maka dapat disimpulkan bahwa kualitas audit di KAP Provinsi Bali memiliki hubungan secara positif dengan pengalaman dan skeptisisme auditor, audit tenure tidak mampu memoderasi hubungan pengalaman auditor dengan kualitas audit auditor di KAP Provinsi Bali, dan audit tenure mampu memoderasi hubungan skeptisisme auditor dengan kualitas audit auditor di KAP Provinsi Bali.Kata Kunci: audit tenure, pengalaman , skeptisisme auditor, kualitas audit  ABSTRACTThe importance of financial statements for many, causing the report to be presented in a relevant and reliable manner. A good audit quality can lead to more authentic financial reports. The quality of the audit depends on the independence and competence of the auditor. The independence and competence of an auditor depends on the experience and skepticism of the auditor. The experience of the auditor will increase due to the familiarity with the work so that the auditor will work efficiently and more resistant to client pressure. The samples were selected using a sample saturated technique with a total sample of 85 auditors. Data collection was done by distributing questionnaires to the auditor who became the research sample. Data analysis techniques use regression analysis without and with moderation variables. Based on the results of data analysis and discussion that have been done, it can be concluded that the audit quality in KAP Bali Province has a positive relationship with the experience and skepticism of auditors, audit tenure unable to moderate the relationship of auditor experience with audit auditor quality in KAP Bali Province and audit tenure able to moderate the relationship of auditor skepticism with audit auditor quality in KAP Bali Province.Keywords: audit tenure, experience, auditor skepticism, audit quality 
Co-Authors A. A. Sagung Shinta Devi Darmayani A.A Putri Adnyasuari Adelia Lukyta Arumsari Anak Agung Ayu Trisna Dewi Anak Agung Gede Pradnyana Dwipa Anak Agung Ngurah Bagus Dwirandra Anak Agung Sagung Indah Nareswari Astrid Fembriani Cokorda Istri Indraswari Pemayun Daniel Raditya Tandio Daniel Tonu Dewa Ayu Astina Dyah Priesty Dewa Ayu Candra Dewi Dewa Nyoman Badera Dewi Ayu Nita Kharisma Dhaniar Waghmi Pratami Eka Arya Kusuma Gayatri Gayatri Gede Krisna Pradipta Hasanah Vidya Putri Herkulanus Bambang Suprasto I Dewa Gede Dharma Suputra I Dewa Made Endiana I Gst Ngurah Agastya Mahasurya I Gusti Ayu Asri Pramesti I Gusti Ayu Asti Pratini I Gusti Ayu Made Asri Dwija Putri I Gusti Ayu Nyoman Budiasih I Gusti Ayu Ratih Permata Dewi I Gusti Ayu San Yogi Partini I Gusti Ketut Wira Widiana I Ketut Sujana I Ketut Yadnyana I Komang Sudika I Made Bagus Angga Merta Permana I Made Dwipayana Yasa I Made Sadha Suardikha I Made Toni Iriantika S I Nyoman Wijana Asmara Putra I Putu Ardhian Janu Mahendra I Putu Bagus Sastra Wirayudha I.D.G.D. Suputra IA Ika Vedanti Pratiwi Ida Ayu Istri Anom Nadinda Ida Ayu Nyoman Putriani Ida Ayu Santi Dharmastri Laksmi Ida Bagus Darsana Ida Bagus Putra Astika Ida Bagus Yoga Pandita Kadek Upawita Candra Pertiwi Kevin Senjaya Komang Gede Arya Abdi Sentosa Komang Risa Rahayu Ningsih Krisna Dekna Ningrum L. P. Novyanti Ciptana Ika Putri LINDIRA SUKMA DEWI Made Gede Wirakusuma Made Laksmi Cintya Pucangan Made Mega Ratnawati Made Wicaksana Maria Maria Meylinda Triyanthi Michael Sihombing N. P. Yani Wulandari N.L.S. Widhiyani Ni Ketut Rasmini Ni Ketut Sri Dahayani Ni Ketut Yudastri Ni Luh Gede Mahayu Dicriyani Ni Luh Putu Puspita Sari Ni Luh Supadmi Ni Made Dwi Candra Sawitri Ni Made Dwi Ratnadi Ni Made Mega Lapinayanti Ni Made Rukmiyati Ni Made Shinta Widhiasari Ni Nengah Devi Aryaningsih Ni Nyoman Sri Paramita Ni Nyoman Sri Wardani Ni Putu Ardyanti Pratami Ni Putu Ayu Nikita Sari Wulan Ni Putu Noviyanti Kusuma Ni Putu Sintya Sari Ni Putu Wanda Anggeliana Putri Ni Wayan Surya Handhayani Nyoman Trio Susandi Nyoman Trio Susandi Pande Putu Januraga Prihono Prihono Putu Ayu Agnes Veriana Putu Dewi Arina Pratiwi Putu Krisna Wijayanthi Putu Megayanti Putu Ryan Hendrawan Rai Gina Artaningrum Sony Ricardo Sembiring Wayan Suartana, Wayan William Jefferson Wiratama Yasa, Gerianta