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<![CDATA[KINERJA KEUANGAN DAN EFISIENSI PROSES INTERNAL SEBELUM DAN SESUDAH PENERAPAN PPK-BLUD PADA RSUD KAB. KLUNGKUNG ]]>
<![CDATA[Nyoman Trio Susandi]]>;
<![CDATA[I Ketut Budiartha]]>;
<![CDATA[Herkulanus Bambang Suprasto]]>
<![CDATA[ E-Jurnal Akuntansi Vol 18 No 3 (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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<![CDATA[This research was conducted at the Rumah Sakit Umum Daerah (RSUD) Kabupaten Klungkung as one of the Satuan Kerja Perangkat Daerah (SKPD) that have implemented Pola Pengelolaan Keuangan Badan Layanan Umum Daerah (PPK-BLUD). This study examined the differences in performance of RSUD Kabupaten Klungkung before and after becoming PPK-BLUDs. This study uses secondary data such as financial performance and performance efficiency of internal processes, proxied by the performance of revenues, expenses, curent ratio, cash ratio, quick ratio, Bed Occupancy Ratio (BOR), Average Length of Stay (ALOS), Turn Over Interval ( TOI) and Bed Turn Over (BTO). Statistical testing using non-parametric statistical test of Kolmogorov-Smirnov, if the data is normally distributed then followed by paired sample t-test on each variable. The Results of testing the entire proxy using the Test paired sample t-test showed there was no difference of financial performance and the efficiency of internal processes before and after the implementation of the CO-BLUDs. This was caused by RSUD Kabupaten Klungkung management that has not been optimally implement the regulations set out in the Permendagri No. 61st on 2007. ]]>
<![CDATA[Pengaruh Skeptisisme Profesional, Due Professional Care, dan Tekanan Anggaran Waktu pada Kualitas Audit ]]>
<![CDATA[Ni Putu Ayu Nikita Sari Wulan]]>;
<![CDATA[I Ketut Budiartha]]>
<![CDATA[ E-Jurnal Akuntansi Vol 30 No 3 (2020) ]]>
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.2020.v30.i03.p06
<![CDATA[Audit quality is one important aspect, because quality audit will reflect the actual conditions on the field. This research is to give the empirical fact of the effect of professional skepticism, due professional care, and time budget pressure on quality audit. The research is taking place at the BPK RI Perwakilan Provinsi Bali. The quantity of the sample is 52 auditors, using of non probability sampling method with the sampling sapurated technique. Questioner technique from the survey method used to collects the datas. Analisys technique that used in this research is multiple linear regression analisys technique. The result of the research showed that the professional skepticism and due professional care significantly give positive effects to the quality audit, meanwhile time budget pressure significantly give negative effects to the quality audit. Keywords: Professional Skepticism; Due Professional Care; Time Budget Pressure; Quality Audit.]]>
<![CDATA[KUALITAS KREDIT SEBAGAI PEMODERASI PENGARUH TINGKAT PENYALURAN KREDIT DAN DANA PIHAK KETIGA PADA PROFITABILITAS ]]>
<![CDATA[Anak Agung Ayu Trisna Dewi]]>;
<![CDATA[I Ketut Budiartha]]>
<![CDATA[ E-Jurnal Akuntansi Vol 19 No 3 (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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<![CDATA[Profitability is the ability of the company makes a profit by utilizing all its assets and capital. This study aims to determine the effect of loan portfolio and third party fund in profitability and credit quality as a moderating. This study was conducted in 35 LPD Denpasar with the observation period 2013-2015. Using purposive sampling method, samples are obtained as much as 34 observations as much as 102 samples. The analysis technique used in this research is multiple linear regression and moderated regression analysis. The results showed the level of lending and third party funding positive effect on profitability, and credit quality weakens the influence of the loan portfolio on profitability. The higher the level of lending and placement in the form of credits, the higher profitability generated. The higher the level of problem loans LPD will reduce the rate of lending and reduced profitability.]]>
<![CDATA[TINGKAT PENDIDIKAN, PENGALAMAN KERJA, KOMITMEN PROFESIONAL DAN DISIPLIN KERJA AUDITOR PADA RENTANG WAKTU PENYELESAIAN AUDIT ]]>
<![CDATA[Made Wicaksana]]>;
<![CDATA[Ketut Budiartha]]>
<![CDATA[ E-Jurnal Akuntansi Vol 13 No 2 (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[The range of audit completion time can affect the timeliness of information on the results of the audit. Timeliness of financial reporting is an essential element for adequate records of financial statements. This study aimed to determine the effect of education level auditors, auditors work experience, professional commitment and discipline auditors on audit completion time span in the public accounting firm of Bali province. The study population was all auditors who work in public accounting firm that is registered in the Public Accountants Association of Bali Indonesia samples obtained in 2014 amounted to 63. The results of this study indicate that the educational level variable auditors, auditors work experience, professional commitment and discipline auditors auditors effect on the audit completion time span.]]>
<![CDATA[Trading Volume Activity Memediasi Hubungan Perubahan Tarif Pajak Penghasilan Badan terhadap Return Saham ]]>
<![CDATA[Ni Nyoman Sri Wardani]]>;
<![CDATA[I Ketut Budiartha]]>
<![CDATA[ E-Jurnal Akuntansi Vol 31 No 8 (2021) ]]>
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.2021.v31.i08.p02
<![CDATA[Stock returns can describe the acquisition of returns on the buying and selling activities of shares carried out by investors. The rate of returns are received by investor can be influenced by elements from outside the company. This study aims to determine the reaction of the capital market as a result of changes in corporate income tax rates in 2020 on stock returns with trading volume activity as an intervening variable. The location of this research is in the Indonesia Stock Exchange by using 45 samples of companies obtained through the purposive sampling method. The data is taken by documentation method. The analysis technique used is path analysis with the single test as the final test. Based on the test results, the changes in corporate income tax rates have a positive effect on trading volume activity. Trading volume activity has a positive effect on stock returns. Changes in corporate income tax rates have a positive effect on stock returns. And trading volume activity can be an intervening variable in changes in corporate income tax rates on stock returns. Keywords: Stock Returns; Trading Volume Activity; Change in Corporate Income Tax Rate.]]>
<![CDATA[PENGARUH PAJAK DAERAH, RETRIBUDI DAERAH, DANA ALOKASI UMUM DAN DANA ALOKASI KHUSUS PADA BELANJA MODAL PROVINSI BALI ]]>
<![CDATA[I Komang Sudika]]>;
<![CDATA[I Ketut Budiartha]]>
<![CDATA[ E-Jurnal Akuntansi Vol 21 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.v21.i02.p30
<![CDATA[The purpose of this study was to determine effect of local taxes, levies, general allocation fund, and special allocation funds on capital expenditure of Bali. This study includes 8 kabupatan and 1 city in 2010-2014. Analysis techniques used in this research is multiple linear regression to the data of observation as much as 45. The results of study showed that the local tax general allocation fund and special allocation funds significant positive effect on capital spending, only levies no effect on capital spending. This shows that there is still the dependence of local governments to transfer funds from the central government.The determinant coefficient showed 87.5 percent Capital expenditures can be explained or influenced by the Local Taxes, Levies, General Allocation Fund and Special Allocation Fund while remaining 12.5 percent is explained or influenced by other variables outside our model]]>
<![CDATA[Self-Efficacy Memoderasi Kompleksitas Tugas, Tekanan Anggaran Waktu, Independensi Terhadap Audit Judgment BPK RI Provinsi Bali ]]>
<![CDATA[Ni Putu Sintya Sari]]>;
<![CDATA[Ketut Budiartha]]>
<![CDATA[ E-Jurnal Akuntansi Vol 23 No 1 (2018) ]]>
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.2018.v23.i01.p11
<![CDATA[Laporan keuangan pemerintah daerah perlu diaudit oleh pihak ketiga yang independen di luar pemerintahan yaitu BPK RI. Penelitian ini bertujuan untuk menguji dan memberikan bukti secara empiris pengaruh dari kompleksitas tugas, tekanan anggaran waku, dan independensi terhadap audit judgment dengan self-efficacy sebagai variabel pemoderasi. Penelitian ini mengambil sampel berdasarkan metode non probability sampling dengan teknik sampel jenuh yang berjumlah 60 orang. Teknik analisis regresi dalam penelitian ini yaitu menggunakan teknik analisis regresi linier berganda dan analisis regresi moderasi (Moderated Regression Analysis). Hasil analisis menunjukkan, kompleksitas tugas dan tekanan anggaran waktu berpengaruh negatif dan signifikan terhadap audit judgment, independensi berpengaruh positif dan signifikan terhadap audit judgment, serta self-efficacy mampu memoderasi dan memperlemah pengaruh tekanan anggaran waktu terhadap audit judgment. Kata Kunci: self-efficacy, kompleksitas tugas, tekanan anggaran waktu, independensi, audit judgment]]>
<![CDATA[Pengaruh Penerapan Good Corporate Governance dan Gaya Kepemimpinan pada Kinerja Keuangan ]]>
<![CDATA[Putu Dewi Arina Pratiwi]]>;
<![CDATA[I Ketut Budiartha]]>
<![CDATA[ E-Jurnal Akuntansi Vol 24 No 3 (2018) ]]>
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.2018.v24.i03.p22
<![CDATA[Penerapan prinsip Good Corporate Governance dan Gaya Kepemimpinan diharapkan dapat menghasilkan kinerja keuangan Lemabaga Perkreditan Desa (LPD) yang lebih baik. Prinsip GCG antara lain Transparansi, Akuntabilitas, Responsibilitas, Independensi, dan Kewajaran. Penelitian ini bertujuan untuk mengetahui penerapan good corporate governance dan gaya kepemimpinan pada kinerja keuangan LPD. Penelitian ini menggunakan metode penentuan sampel non probability sampling serta pengumpulan data dengan teknik kuesioner yang disebar ke 35 LPD dan masing-masing diambil tiga responden dalam setiap LPD Se-Kota Denpasar. Teknik analisis yang digunakan adalah regresi linier berganda, dan sebelumnya dilakukan pengujian instrumen dan uji asumsi klasik untuk keakurasian hasil analisis regresi. Berdasarkan hasil pengujian hipotesis diketahui bahwa penerapan Good Corporate Governance berpengaruh positif dan signifikan serta gaya kepemimpinan berpengaruh positif dan signifikan terhadap kinerja keuangan LPD Se-Kota Denpasar. Kata kunci: good corporate governance, gaya kepemimpinan, lembaga perkreditan desa, return on assets, kinerja keuangan]]>
<![CDATA[PENGARUH STRUKTUR KEPEMILIKAN, KOMITE AUDIT, KOMISARIS INDEPENDEN DAN DEWAN DIREKSI TERHADAP INTEGRITAS LAPORAN KEUANGAN ]]>
<![CDATA[N. P. Yani Wulandari]]>;
<![CDATA[I Ketut Budiartha]]>
<![CDATA[ E-Jurnal Akuntansi Vol 7 No 3 (2014) ]]>
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[ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh kepemilikan institusional, kepemilikan manajemen, komite audit, komisaris independen dan dewan direksi terhadap integritas laporan keuangan. Penelitian ini menggunakan purposive sampling dalam pemilihan sampel dan diperoleh sebanyak 45 perusahaan yang menjadi sampel penelitian selama 3 tahun. Teknik analisis data yang digunakan adalah analisis regresi linier berganda. Variabel kepemilikan institusional dan dewan direksi berpengaruh terhadap integritas laporan keuangan. Sementara variabel kepemilikan manajemen, komite audit serta komisaris independen tidak memiliki berpengaruh terhadap integritas laporan keuangan. Kata Kunci : struktur kepemilikan, komite audit, dewan direksi, komisaris independen]]>
<![CDATA[ETIKA AUDITOR MEMODERASI PENGARUH PENGALAMAN AUDITOR, KOMPETENSI DAN DUE PROFESSIONAL CARE PADA KUALITAS AUDIT ]]>
<![CDATA[Krisna Dekna Ningrum]]>;
<![CDATA[Ketut Ketut Budiartha Budiartha]]>
<![CDATA[ E-Jurnal Akuntansi Vol 20 No 1 (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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<![CDATA[The purpose of this study was to determine the effect auditor's experience, competence, due professional care on the quality of the audit by the auditor ethics as moderating variables. This research was conducted in the public accounting firm of Bali Province. The samples used as many as 40 people using sampling techniques saturated. Methods of data collection is done by using questionnaires and data analysis technique used is multiple linear regression analysis and moderated regression analysis. Based on the analysis found that the auditor's experience a positive effect on audit quality. Competence positive effect on audit quality. Due professional care positive effect on audit quality. Ethics auditor auditor strengthen the influence of experience on audit quality. Ethics auditor competence strengthening effect on audit quality. Ethics auditor strengthen the influence due professional care in audit quality.]]>
