Articles
<![CDATA[The Capital Asset Pricing Model Forecast Using Artificial Intelligence ]]>
<![CDATA[Ni Putu Noviyanti Kusuma]]>;
<![CDATA[I Ketut Budiartha]]>
<![CDATA[ Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February ]]>
Publisher : <![CDATA[Budapest International Research and Critics University ]]>
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DOI: 10.33258/birci.v5i1.3677
<![CDATA[The application of Artificial Intelligence (AI) with the Recurrent Neural Network (RNN) Long Short-Term Memory (LSTM) algorithm which has excellent accuracy in predicting stock prices, but still needs to be developed optimally in the accounting and finance fields. In many cases it was found that the value of the results of the traditional Capital Asset Pricing Model (CAPM) calculations was consistently below the estimated return. Therefore, it is necessary to calculate the CAPM that can optimize the estimated returns more accurately, by combining it using AI technology with the LSTM method RNN algorithm. The purpose of this study is to prove the accuracy of the CAPM calculation results generated by AI compared to the traditional CAPM calculation method in providing an estimate of the return on the best blue-chip group in the LQ45 index during the 2015-2019 observation period. The sample of this study uses data on closing prices adjusted for companies with the lowest Debt to Equity Ratio (DER). The results of the adjusted closing price prediction using AI with the LSTM method have high accuracy. From the analysis of the different paired sample t-test, it was found that there was a significant difference in the mean Absolute Percentage Error (MAPE), where the AI-optimized CAPM model had a lower MAPE value than the traditional CAPM model. This study concludes that the AI-optimized CAPM calculation method has proven to be able to provide more accurate return estimates than traditional CAPM calculation methods.]]>
<![CDATA[AKUNTABILITAS PADA ORGANISASI BERORIENTASI NONLABA GEREJA DI MASA PANDEMI ]]>
<![CDATA[Maria Maria]]>;
<![CDATA[A.A.N. Bagus Dwirandra]]>;
<![CDATA[I Ketut Sujana]]>;
<![CDATA[I Ketut Budiartha]]>
<![CDATA[ E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.11.NO.07.TAHUN.2022 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Udayana ]]>
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DOI: 10.24843/EEB.2022.v11.i07.p04
<![CDATA[This research was motivated by the phenomenon of the COVID-19 pandemic that hit all sectors of society, including the church as a religious organization where in 2020 the government issued an appeal for people to carry out activities at home, including worshiping from home. This has had an impact on the implementation of the Bethlehem Untal-Untal GKPB program, especially in terms of utilizing the program budget. The purpose of this study is to articulate the essences of the application of church accountability during the COVID-19 pandemic. This type of research is a qualitative research with a phenomenological approach. The qualitative data analysis technique used in this study used the Interpretative Phenomenological Analysis (IPA) method. Data was collected using in-depth interviews, observation and documentation methods. The results of the study found three themes that emerged in the meaning of informants, namely: positive attitudes, subjective norms, and perception of behavioral control which became the motivating factor for informants in making decisions over budget allocations as the application of church accountability during the pandemic. This study provides practical implications that the implementation of accountability in an organization needs to be carried out, even if the organization experiences an emergency situation, especially in terms of managing organizational resources which includes decision making in emergency situations by organizational managers]]>
<![CDATA[PENGARUH PENGALAMAN AUDIT, SKEPTISME, INTUISI, DAN INDEPENDENSI AUDITOR TERHADAP KEMAMPUAN AUDITOR MENDETEKSI KECURANGAN ]]>
<![CDATA[I Made Bagus Angga Merta Permana]]>;
<![CDATA[I Ketut Budiartha]]>
<![CDATA[ E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.11.NO.11.TAHUN.2022 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Udayana ]]>
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DOI: 10.24843/EEB.2022.v11.i11.p09
<![CDATA[This study analyzes the effect of audit experience, auditor skepticism, auditor intuition, and auditor independence on auditor's ability to detect fraud. The sample of this study consisted of 157 auditors from public accounting firm in East Java and Bali. Samples are selected using proportional sampling technique. Data was collected by distributing questionnaires. Data analysis technique used in this research is Structural Equation Modeling (SEM) using Partial Least Square (PLS) software. The results shows that that audit experience, auditor skepticism, auditor intuition, and auditor independence have positive effects on auditor's ability to detect fraud]]>
<![CDATA[PENGARUH EFEKTIVITAS DAN KONTRIBUSI PAJAK HOTEL DAN PAJAK RESTORAN TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN BADUNG ]]>
<![CDATA[I Gusti Ayu San Yogi Partini]]>;
<![CDATA[I Ketut Budiartha]]>
<![CDATA[ E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.12.NO.05.TAHUN.2023 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Udayana ]]>
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DOI: 10.24843/EEB.2023.v12.i05.p17
<![CDATA[The purpose of this study was to determine the effect of hotel tax effectiveness, restaurant tax effectiveness, hotel tax contributions and restaurant tax contributions to the Regional Original Revenue of Badung Regency. The research sample consists of hotel tax revenue data and restaurant tax revenue data for three years (years 2018-2020). The analysis technique used are descriptive quantitative and multiple linear regression to test the relationship between the dependent variable and the independent variable, after previously all data met the requirements of the classical assumption test. The results of the analysis show that the effectiveness of the hotel tax has a positive effect on the PAD of the Badung district, the effectiveness of the restaurant tax has no affect on the PAD of the Badung district, the contribution of the hotel tax has a positive effect on the PAD of the Badung district, the concontribution of the restaurant tax has no affect on the PAD of the Badung district.]]>
<![CDATA[UKURAN PERUSAHAAN MEMODERASI HUBUNGAN FINANCIAL DISTRESS DAN AUDITOR SWITCHING PADA LAMANYA PUBLIKASI LAPORAN KEUANGAN ]]>
<![CDATA[I Made Dwipayana Yasa]]>;
<![CDATA[I Ketut Budiartha]]>
<![CDATA[ E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.13.NO.05.TAHUN.2024 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Udayana ]]>
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DOI: 10.24843/EEB.2024.v13.i05.p01
<![CDATA[Penelitian ini bertujuan untuk mengetahui pengaruh financial distress dan auditor switching pada lamanya publikasi laporan keuangan dengan ukuran perusahaan sebagai variabel moderasi. Penelitian dilakukan pada perusahaan sektor property dan real estate di BEI periode 2017-2021. Populasi penelitian ini adalah seluruh perusahaan property dan real estate yang terdaftar di BEI pada tahun 2017-2021 yang menyampaikan annual report sejumlah 80 perusahaan. Jumlah sampel yang digunakan sebanyak 45 perusahaan dengan 193 sampel pengamatan. Teknik analisis data yang digunakan Moderated Regression Analysis. Hasil penelitian menunjukan financial distress tidak berpengaruh pada lamanya publikasi laporan keuangan. Auditor switching berpengaruh positif pada lamanya publikasi laporan keuangan. Ukuran perusahaan tidak mampu memoderasi pengaruh financial distress pada lamanya publikasi laporan keuangan tetapi mampu memoderasi pengaruh auditor switching pada pada lamanya publikasi laporan keuangan.]]>
<![CDATA[PENGARUH KESADARAN, SANKSI, DAN INSENTIF PAJAK TERHADAP KEPATUHAN WAJIB PAJAK BADAN PADA MASA PANDEMI COVID-19 ]]>
<![CDATA[Ida Ayu Istri Anom Nadinda]]>;
<![CDATA[I Ketut Budiartha]]>
<![CDATA[ E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.12.NO.11.TAHUN.2023 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Udayana ]]>
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DOI: 10.24843/EEB.2023.v12.i11.p11
<![CDATA[The Covid pandemic is hitting the country right now. This pandemic will result in reduced tax revenues, and a slowdown in national economic growth. This study aims to determine the effect of awareness, sanctions, and tax incentives on corporate taxpayer compliance. The population in this study are corporate taxpayers with a limited liability company (PT) which is recorded at 5,542 in the Badung Region. The number of samples in this study were 100 corporate taxpayers who were willing to fill out a questionnaire. The sampling technique used in this study was convenience sampling, which is a method of determining the sample by selecting samples freely at will, conducted randomly by considering the ease of access that can be reached by researchers. The data analysis technique used is multiple linear regression analysis and uses the SPSS program as an analytical tool. The results of this study indicate that tax awareness, tax sanctions, and tax incentives have a positive effect on taxpayer compliance. This research is expected to be used as a reference and consideration for the government to make policies that can improve taxpayer compliance so that it can help increase state revenue through tax payments by taxpayers]]>
<![CDATA[KECERDASAN EMOSIONAL MEMODERASI PENGARUH INDEPENDENSI, PENGALAMAN, DAN DUE PROFESSIONAL CARE PADA KUALITAS AUDIT ]]>
<![CDATA[Ni Putu Ardyanti Pratami]]>;
<![CDATA[I Ketut Budiartha]]>
<![CDATA[ E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.13.NO.07.TAHUN.2024 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Udayana ]]>
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DOI: 10.24843/EEB.2024.v13.i07.p16
<![CDATA[Penelitian ini bertujuan untuk memperoleh bukti empiris kecerdasan emosional memoderasi pengaruh independensi auditor, pengalaman auditor, dan due professional care pada kualitas audit. Metode pengumpulan data yaitu dengan menyebarkan kuesioner di BPK Provinsi Bali. Metode penentuan sampel yaitu non probability sampling dengan teknik sampling jenuh, sehingga diperoleh sampel sebanyak 68 auditor. Teknik analisis yang digunakan yaitu Moderated Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa independensi, pengalaman, dan due professional care berpengaruh positif pada kualitas audit. Kecerdasan emosional memperkuat pengaruh independensi, pengalaman, dan due professional care pada kualitas audit. Kecerdasan emosional yang semakin tinggi dapat memperkuat pengaruh independensi, pengalaman, dan due professional care pada kualitas audit, sehingga kualitas audit yang dihasilkan oleh auditor akan semakin baik.]]>
<![CDATA[PENGARUH ETIKA PROFESI DAN KOMITMEN PROFESIONAL AUDITOR TERHADAP KINERJA AUDITOR DENGAN SKEPTISISME PROFESIONAL SEBAGAI PEMEDIASI ]]>
<![CDATA[Dewa Ayu Astina Dyah Priesty]]>;
<![CDATA[I Ketut Budiartha]]>
<![CDATA[ E-Jurnal Akuntansi Vol 20 No 2 (2017) ]]>
Publisher : <![CDATA[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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DOI: 10.24843/EJA.2017.v20.i02.p11
<![CDATA[The purpose of this study was to analyze the influence of professional ethics and professional commitment to the performance of the auditor's through professional skepticism in the public accounting firm in Bali. This research was conducted in all public accounting firm in Bali as many as seven offices located in Bali region in 2016 with 81 auditors as a sample by sample method saturated. The data collection is done by distributing questionnaires to 78 respondents who returned and three aborted through path analysis techniques. Based on the analysis, the variables professional ethics and professional commitment auditor positive effect on the performance of auditors in the public accounting firm in Bali. Variable professional skepticism positive effect on the performance of auditors in the public accounting firm in Bali. Professional skepticism is able to mediate professional ethics and professional commitment to the performance auditor auditor on Public Accounting Firm In Bali.]]>
<![CDATA[Pengaruh Independensi dan Gaya Kepemimpinan Pada Skeptisisme Profesional Auditor ]]>
<![CDATA[Dhaniar Waghmi Pratami]]>;
<![CDATA[I Ketut Budiartha]]>
<![CDATA[ E-Jurnal Akuntansi Vol 28 No 1 (2019) ]]>
Publisher : <![CDATA[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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DOI: 10.24843/EJA.2019.v28.i01.p28
<![CDATA[Auditors who apply professional skepticism will be critical in conducting audit assignments taking into account existing risks and collecting audit evidence. In order for skepticism to be achieved, auditors need to pay attention to factors that can influence the skepticism of professional auditors. The purpose of this study was to determine the effect of independence and leadership style on professional skepticism of auditors. This research was conducted at the Denpasar Regional Public Accountant Office (KAP). The number of samples obtained based on the purposive sampling method is 45 people. Data collection using the questionnaire method. Based on the results of the analysis it was found that independence and leadership style had a positive influence on the auditor's professional skepticism. Keywords: Independence, leadership, professional audit skepticism.]]>
<![CDATA[PENGARUH KOMPETENSI DAN INDEPENDENSI AUDITOR PADA KUALITAS AUDIT DIMODERASI OLEH TEKANAN KLIEN ]]>
<![CDATA[Dewa Ayu Candra Dewi]]>;
<![CDATA[I Ketut Budiartha]]>
<![CDATA[ E-Jurnal Akuntansi Vol 11 No 1 (2015) ]]>
Publisher : <![CDATA[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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<![CDATA[This study aims to determine the effect of the competence and independence of the auditors on audit quality by clients as a moderating variable pressure. This study took place throughout the public accounting firms in Bali. Where sampling technique using purposive sampling with criteria auditors who have worked for 1 year. The data used in this study are the primary data questionnaire. The results of this study indicate that competence has no significant effect on audit quality. Then the hypothesis that the two variables auditor competence and client pressure to weaken the relationship auditor competence and client pressure on audit quality variable indicates the second hypothesis is accepted. The third hypothesis of independence affect the independence of the higher audit quality possessed by an auditor, the audit quality produced is also getting better. And the results of the hypothesis that four variables auditor independence and client pressure has no significant effect on audit quality that hypothesis 4 is rejected.]]>
