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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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SKEPTISME PROFESIONAL SEBAGAI PEMODERASI PENGARUH KOMPLEKSITAS TUGAS DAN TEKANAN KETAATAN TERHADAP AUDIT JUDGMENT I Made Toni Iriantika S; I Ketut Budiartha
E-Jurnal Akuntansi Vol 18 No 2 (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

The purpose of this study to obtain empirical evidence of the influence of the complexity of the task, the pressure obedience and professional skepticism ability to moderate the effect of task complexity and adherence pressure on audit judgment. This research was conducted at the Regional Public Accounting Firm Bali in 2016. The number of samples taken 43 auditors who are willing to participate in this study. The sample in this research was determined by purposive sampling method. This study uses analysis techniques Moderated Regression Analysis. According to the research found that the complexity of the task variable positive effect on audit judgment, variable pressure observance negative effect on audit judgment, professional skepticism variable able to moderate the effect of task complexity and adherence pressure on audit judgment with adjusted R2 of 50.5 percent.
PENGARUH TEKANAN KETAATAN, INDEPENDENSI, PENGALAMAN KERJA, LOCUS OF CONTROL TERHADAP AUDIT JUDGMENT DI KAP BALI Kadek Upawita Candra Pertiwi; Ketut Budiartha
E-Jurnal Akuntansi Vol 19 No 1 (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

Research was conducted in public accounting firm in the area of ??Bali with the primary data collection method using  questionnaire. Samples analyzed by 33 respondents, and research using purposive sampling method. Data have been valid and reliable, meet the classic assumption test, and analysis techniques used were multiple linear regression analysis using SPSS. The final result of the study states that stress obedience and locus of control have negative effects on audit judgment. Auditor independence and work experience positive effect on audit judgment. It can concluded that to obtain audit judgment are accurate, an auditor must be able to face the pressure obtained from seniors and their clients and keep the nature of external locus of control which is owned by the individual auditor, and to obtain audit judgment accurate an auditor have an independent nature high with no partiality to any entity and enhance the work experience they have.
PENGARUH UMUR PERUSAHAAN, UKURAN PERUSAHAAN, REPUTASI AUDITOR, DAN PERGANTIAN AUDITOR TERHADAP AUDIT REPORT LAG Ni Made Shinta Widhiasari; I Ketut Budiartha
E-Jurnal Akuntansi Vol 15 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

Audit report lag is the time span of audit settlements from company's closing date to the date that is listed in the audit report. Bapepam requires each of go public companies to publish its annual report no later than four months after the fiscal year ends. The aim of this study was to determine the effect of company’s age, size of company, the reputation of the auditors, and auditor switching to audit report lag in manufacturing companies listed on the Indonesia Stock Exchange during the period of 2012-2014. As many as 102 samples were obtained through purposive sampling technique. The data analysis technique used was MRA. The results suggested that the company’s age gave positive and significant effect to the audit report lag, while company size, auditor's reputation, and auditor switching didn’t affect the auditor's audit report lag.
Analisis Faktor-Faktor yang Mempengaruhi Kinerja Keuangan Lembaga Perkreditan Desa di Kabupaten Badung Anak Agung Sagung Indah Nareswari; I Ketut Budiartha
E-Jurnal Akuntansi Vol 31 No 10 (2021)
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.2021.v31.i10.p17

Abstract

Financial institutions have an important role in improving the country's economy, one of which is the LPD. This study aims to analyze the factors that affect the financial performance of LPDs in Badung Regency. The number of samples taken was 87 LPDs in Badung Regency with a probability sampling method. The data collection method used was a survey method by distributing questionnaires. The analysis technique used is multiple linear regression. The results of this study indicate that the principles of good governance, namely transparency, accountability, responsibility, independence, fairness and competence of human resources consisting of knowledge, skills, and attitudes have a positive effect on financial performance. The results of this study are expected to be able to provide additional information for parties who have a direct role in improving financial performance to carry out their duties properly so that they will be able to produce quality financial performance. Keywords: Financial Performance; Good Governance Principles; Human Resources Competence.
Orientasi Etika, Faktor Situasional dan Pengambilan Keputusan Etis dengan Komitmen Profesional Sebagai Pemoderasi Anak Agung Gede Pradnyana Dwipa; Ni Made Dwi Ratnadi; I Ketut Yadnyana; Ketut Budiartha
E-Jurnal Akuntansi Vol 33 No 7 (2023)
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.2023.v33.i07.p11

Abstract

This study aims to empirically prove the effect of ethical orientation and situational factors on ethical decision making of tax consultants in Bali with professional commitment as a moderating variable. The research population of tax consultant members who are registered with the Indonesian Tax Consultants Association (IKPI) for the Bali Region is 278 people. The sampling technique used is saturated sampling technique with a total sample of 278 people. The research data was collected by distributing questionnaires and processed using the Partial Least Square (SEM-PLS) tool. The results of the analysis showed that ethical orientation of idealism, current information, moral intensity had a positive effect on ethical decision-making, while the ethical orientation of relativism, risk preference had a negative effect. on ethical decision making. In addition, professional commitment weakens the influence of ethical idealism orientation on ethical decision making, professional commitment strengthens the influence of relativism ethical orientation, and the current information on ethical decision making. Meanwhile, professional commitment cannot moderate the effect of risk preference and moral intensity on ethical decision making. The implications for tax consultants are to pay more attention to their ethical orientation and to pay attention to situational factors in order to create decisions that pay attention to ethics. Keywords: Ethical Decisions; Ethics; Situational Factors; Professional Commitment
PENGARUH TEKNIK AUDIT BERBANTUAN KOMPUTER, KOMPETENSI AUDITOR, DAN KECERDASAN SPIRITUAL PADA KUALITAS AUDIT BPK BALI I Ketut Januraga; I Ketut Budiartha
E-Jurnal Akuntansi Vol 13 No 3 (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

The results of such audit examination by the BPK audit findings demonstrate the ability of auditors to detect errors contained in the financial statements that shows the good quality of the audit. This study aims to determine the effect TABK, auditor competence, Spiritual Intelligence on Audit Quality. The sampling method used in this study sample is saturated. Data were collected using a questionnaire survey method. Respondent data that can be processed is 43 respondents. Testing the validity and reliability of the instrument variables used in this study have high levels of validity and reliability that can be accepted. Data analysis technique used is multiple linear regression analysis. Results of multiple linear regression analysis by observing the Adjusted R2 value, indicating that the variable quality of the audit can be explained by the variable TABK, auditor competence, Spiritual Intelligence at 48.80%. Hypothesis testing with statistical t test showed that the variables TABK, auditor competence, intelligence Spiritul significant positive effect on audit quality.
Profitabilitas, Ukuran Perusahaan, Reputasi Kantor Akuntan Publik dan Audit Report Lag I Putu Bagus Sastra Wirayudha; I Ketut Budiartha
E-Jurnal Akuntansi Vol 32 No 9 (2022)
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.2022.v32.i09.p16

Abstract

The relevance of financial statements will be lost if there is a delay, such as due to audit report lag. This study aims to determine the effect of profitability, firm size and KAP reputation on audit report lag. The location of the research was carried out on the Indonesia Stock Exchange (IDX) in manufacturing companies for the 2018-2020 period. The sampling technique is purposive sampling with a sample of 135 companies observed. Data were analyzed using multiple linear regression. Based on the analysis, it can be seen that profitability has a negative effect on audit report lag, company size has a negative effect on audit report lag and KAP's reputation has a negative effect on audit report lag. Keywords: Audit Report Lag; Profitability; Company Size; KAP Reputation
Efektivitas Manajemen Sumber Daya Manusia (Studi Kasus Penerapan Audit Manajemen pada Hotel X Seminyak) Sony Ricardo Sembiring; Ketut Budiartha
E-Jurnal Akuntansi Vol 25 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.v25.i02.p22

Abstract

This research is a qualitative research with a case study approach. The purpose is to determine the effectiveness of human resource management in X Seminyak Hotel. The data collection used interview with purposive informants, observation and documentation method. This management audit research instrument uses the audit program as a guidelines and effectiveness assessment as analysis technique. The results of the study found that recruitment, training and development, career planning and development, and termination of employment programs at organization had run effectively. The program selection and placement, as well as occupational health and safety are classified as quite effective, while the planning program is classified as ineffective. Based on these findings several recommendations for improvement were suggested such as the establishment of planning standards, the addition of new workforce, and socialization the importance of work safety. These recommendations are given so human resources management activities can run effectively. Keyword: audit management, human resources (HR), effectiveness, audit program
Pengaruh Penerapan E-Filling Perpajakan, Kualitas Pelayanan, Kesadaran Wajib Pajak, dan Sanksi Perpajakan pada Kepatuhan WPOP I Putu Ardhian Janu Mahendra; I Ketut Budiartha
E-Jurnal Akuntansi Vol 30 No 5 (2020)
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.2020.v30.i05.p09

Abstract

This study aims to determine the effect of e-filling forwarding, quality, taxpayer awareness, and tax sanctions on individual taxpayer compliance at East Denpasar KPP. The data analysis method used is multiple linear regression. The results of this study indicate that the good application of e-filling, quality of service, awareness of taxpayers, and tax penalties have a significant effect on the compliance of individual taxpayers who are registered at the East Denpasar KPP. This research can be used as a motivation for KPT Prtama East Denpasar to be able to maintain good service quality for the satisfaction and comfort of taxpayers to carry out their tax obligations. Keywords: Application of E-Filing; Service Quality; Taxpayer Awareness; Tax Sanctions; Obedience.
Dampak Locus of Control dan Komitmen Profesional terhadap Perilaku Etis Auditor dalam Situasi Konflik Made Mega Ratnawati; I Ketut Budiartha
E-Jurnal Akuntansi Vol 31 No 4 (2021)
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.2021.v31.i04.p02

Abstract

This study aims to determine the effect of locus of control and professional commitment on auditor’s ethical behavior in conflict situations. This research was conducted at a public accounting firm (KAP) in Bali. The sample used in this study amounted to 40 and in its determination using simple random sampling technique. The data analysis technique used multiple linear regression analysis and data collection was done using a questionnaire. Based on the analysis, it was found that locus of control and professional commitment had a positive effect on auditors' ethical behavior in conflict situations. This shows that auditors who have self-confidence in their profession can behave ethically when making decisions in conflict situations. Keywords: Locus of Control; Professional Commitment; Auditor Behavior.
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