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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 Tax Amnesty, Sanksi Perpajakan dan Kualitas Pelayanan Fiskus terhadap Kepatuhan Wajib Pajak Orang Pribadi A. A. Sagung Shinta Devi Darmayani; I Ketut Budiartha
E-Jurnal Akuntansi Vol 30 No 10 (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.i10.p01

Abstract

This study has a purpose to determine the effect of tax amnesty, tax sanctions and the quality of tax authorities on compliance of individual taxpayers that conducted at KPP North Badung. The number of sample are 100 respondents by using accidental sampling methods. Data analysis technique that used are descriptive statistical test, classic assumption test and multiple linear regression. Based on the results of testing conducted, it is known that tax amnesty, tax sanctions and the quality of tax authorities have an effect on the compliance of individual taxpayers registered in KPP North Badung. Keywords: Tax Amnesty; Tax Sanction; Service Quality; Taxpayers Compliance.
Pengaruh Profitabilitas, Rasio Resiko Bank, dan Kualitas Aktiva Produktif Terhadap Kepercayaan Investor Hasanah Vidya Putri; I Ketut Budiartha
E-Jurnal Akuntansi Vol 28 No 3 (2019)
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.2019.v28.i03.p25

Abstract

This study aims to determine the factors that influence investor confidence in Islamic banking. The data used in this study were obtained from the financial statements of sharia banking companies published in 2015-2017 with a population of 36 Islamic banking companies. This study hypothesizes profitability, bank risk ratios, and the quality of earning assets as independent variables and investor trust as the dependent variable. This research is located on the Indonesia Stock Exchange (IDX). The sampling method uses a purposive sampling technique. The research data was obtained through non-participant observation methods with secondary data retrieval. Analysis of research data using multiple linear regression with the SPSS application. The results of this study indicate that profitability has a positive effect on investor confidence, the bank's risk ratio has a negative effect on investor confidence and the quality of earning assets has a positive effect on Investor Trust. Simultaneously all independent variables have a significant effect on the dependent variable. Keywords : Profitability ratio, bank risk ratio, productive asset quality, investor trust.
PENGARUH PERGANTIAN AUDITOR, UKURAN PERUSAHAAN, LABA RUGI DAN JENIS PERUSAHAAN PADA AUDIT REPORT LAG Putu Megayanti; I Ketut Budiartha
E-Jurnal Akuntansi Vol 14 No 2 (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

Financial reporting is a mechanism to deliver information about the resources of the company, which includes the measurement of economic and qualitative resource management through operational performance management. The purpose of this study was to determine the effect of the change of auditors, company size, income and type of company to the audit report lag. This research was conducted on all companies listed on the Indonesian Stock Exchange in 2013 and 2014. The sampling method using purposive sampling technique, with a total sample of 322 companies. Methods of data collection using the method of documentation. The analysis technique used is multiple linear regression. Based on the analysis found that the size of the company, income and type of company negatively affect audit report lag.subsitution auditor does not affect the audit report lag.
Pengaruh Kebijakan Dividen terhadap Nilai Perusahaan dengan Kebijakan Hutang sebagai Variabel Moderasi Ida Ayu Santi Dharmastri Laksmi; I Ketut Budiartha
E-Jurnal Akuntansi Vol 30 No 12 (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.i12.p04

Abstract

Firm value is defined as market value because firm value is able to provide prosperity for shareholders if the company's share price increases. The purpose of this study is to obtain empirical evidence of dividend policy on firm value and moderation of debt policy on dividend policy on firm value. The study used companies listed on the IDX for the 2016-2018 period with a sample of 37 samples. The analysis technique used is multiple linear regression analysis. Based on the research results, it is known that dividend policy has a negative effect on firm value, debt policy moderates the positive effect of dividend policy on firm value. Dividend policy has succeeded in improving company management. Debt policy can moderate dividend policy, because at the time of distributing dividends the dividend decision is determined by the amount of debt. Keywords: Company Value; Dividend Policy; Debt Policy.
Pengaruh Audit Tenure dan Financial Distress pada Audit Delay dengan Spesialisasi Auditor Sebagai Variabel Pemoderasi Ni Made Dwi Candra Sawitri; I Ketut Budiartha
E-Jurnal Akuntansi Vol 22 No 3 (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.v22.i03.p12

Abstract

The purpose of this research is to analyze the auditor specialization to moderate the influence of audit of tenure and financial distress on audit delay at mining company in Indonesia Stock Exchange year 2012-2016. The sample is determined using purposive sampling method. The population of this study amounted to 42 companies. Researched as many as 25 companies from 32 companies included in the sample. This research uses technique of data analysis of Moderating Regression Analysis (MRA) test. The result of this research is that the auditor specialization does not moderate the influence of audit audit on audit delay. Specialization of auditors weakens the influence of financial distress on audit delay. Tenure audit has no effect on audit delay. Financial distress positively affects the audit delay. Keywords : Audit tenure, financial distress, audit delay, auditor specialization
Pengaruh Profitabilitas dan Leverage Pada Audit Delay dengan Ukuran Perusahan Sebagai Pemoderasi Ni Made Mega Lapinayanti; I Ketut Budiartha
E-Jurnal Akuntansi Vol 23 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.v23.i02.p10

Abstract

Audit delay merupakan rentang waktu penyampaian laporan keuangan auditan oleh auditor dari tanggal tutup buku tahun perusahaan yaitu tanggal 31 Desember. Penelitian ini bertujuan untuk menguji pengaruh profitabilitas dan leverage pada audit delay dan bagaimana ukuran perusahaan mampu memoderasi pengaruh profitabilitas dan leverage pada audit delay. Lokasi penelitian ini dilakukan pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2014-2016 yang diakses melalui www.idx.co.id. Purposive sampling digunakan sebagai metode pengambilan sampel sehingga diperoleh jumlah sampel sebanyak 102 perusahaan. Profitabilitas dan leverage merupakan variabel independen dalam penelitian ini. Audit delay dalam penelitian ini digunakan sebagai variabel dependen dan ukuran perusahaan sebagai variabel pemoderasi. Moderated Regression Analysis adalah teknik analisis data yang digunakan dalam penelitian ini. Berdasarkan hasil analisis ditemukan bahwa profitabilitas berpengaruh positif signifikan pada audit delay. Leverage berpengaruh positif signifikan pada audit delay. Ukuran perusahaan mampu memoderasi pengaruh profitabilitas dan leverage pada audit delay. Kata kunci: audit delay, profitabilitas, leverage, ukuran perusahaan
Opini Audit Sebelumnya, Financial Distress, Auditor Switching dan Opini Audit Going Concern Kevin Senjaya; I Ketut Budiartha
E-Jurnal Akuntansi Vol 32 No 1 (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.i01.p14

Abstract

This study aims to prove whether the previous audit opinion, financial distress, and auditor Switching on going concern audit opinion. This research was conducted in a manufacturing company listed on the Indonesia Stock Exchange in 2013-2017. Samples were obtained by purposive sampling method. The number of samples obtained is 43 companies. The data analysis technique used is the Wald test. Based on the results of the study, it is known that the previous audit opinion has no effect on the going concern audit opinion. Financial distress has a negative effect on going concern audit opinion. Auditor Switching has a positive effect on going concern audit opinion. The theoretical implication of this research is as an additional reference for further research related to going concern audit opinion and agency theory. Keywords : Going Concern Audit; Previous Audit Opinion; Financial distress; Auditor Switching.
PENGARUH KESADARAN WAJIB PAJAK, PENGETAHUAN PAJAK, SANKSI PERPAJAKAN DAN AKUNTABILITAS PELAYANAN PUBLIK PADA KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR Ketut Evi Susilawati, 1 Ketut Budiartha
E-Jurnal Akuntansi Vol 4 No 2 (2013)
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

  ABSTRAK Tujuan dari studi ini adalah untuk mengetahui pengaruh kesadaran wajib pajak, pengetahuan pajak, sanksi perpajakan dan akuntabilitas pelayanan publik pada kepatuhan wajib pajak dalam membayar pajak kendaraan bermotor. Riset ini dilakukan di Kantor Bersama SAMSAT Kota Singaraja. Jumlah sampel dalam penelitian ini adalah sebanyak 100 responden dengan metode pengambilan sampel menggunakan metode proportional sampling. Pengumpulan data dilakukan melalui wawancara, kuisioner dan observasi. Teknis analisis data yang dipakai dalam riset ini  adalah regresi linear berganda. Berdasarkan hasil analisis maka dapat diketahui bahwa kesadaran wajib pajak, pengetahuan pajak, sanksi perpajakan dan akuntabilitas pelayanan publik berpengaruh positif pada kepatuhan wajib pajak dalam membayar pajak kendaraan bermotor pada Kantor Bersama SAMSAT Kota Singaraja. Kata kunci: kesadaran, pengetahuan, sanksi, pelayanan, pajak kendaraan bermotor
Independensi, Motivasi, Keahlian Profesional, Tingkat Pendidikan, Pengalaman Kerja dan Kinerja Pengawas Lembaga Perkreditan Desa Komang Gede Arya Abdi Sentosa; I Ketut Budiartha
E-Jurnal Akuntansi Vol 31 No 3 (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.i03.p10

Abstract

The purpose of this study is to obtain empirical evidence related to the influence of Independence, Motivation, Professional Skills, Level of Education, and Work Experience on Internal Supervisor Performance. This research was conducted in 74 LPD in Klungkung Regency. The data analysis technique used is multiple linear regression. The results of this study indicate that Independence, Motivation, Professional Skills, Level of Education, and Work Experience have a positive and significant effect on the performance of internal supervisors. This shows the higher independence, motivation, professional expertise, education level, and work experience of a supervisor, the supervisor's performance will be better. For the LPD the results of this study can provide additional information related to factors that influence the performance of internal supervisors, so it is expected to be useful in improving the performance of LPD supervisors in Klungkung Regency. Keywords: Independence; Motivation; Professional Expertise; Level Of Education; Work Experience.
TIME PRESSURE SEBAGAI PEMODERASI PENGHENTIAN PREMATUR PROSEDUR AUDIT TERHADAP KINERJA AUDITOR Cokorda Istri Indraswari Pemayun; I Ketut Budiartha
E-Jurnal Akuntansi Vol 17 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

This study aimed to test time pressure to moderate the effect of premature sign off of audit procedures on the performance of auditors. The sampling method in this research is to use saturated or census sampling method, involving all members of the population as a sample. The data in this study were collected through questionnaire method, ie by spreading questionnaire (questionnaire) to be filled or answered by respondents as many as 87 people on the auditor KAP in Bali Province. Testing the hypothesis in this study using moderated regression analysis (MRA). This research resulted in the premature sign off  of audit procedures that negatively affect the performance of auditors. This shows that the higher the premature sign off of audit procedures, the auditor's performance will decrease. Time pressure is able to weaken the influence of premature sign off  of audit procedures on the performance of auditors. This suggests that increasing the time pressure felt by the auditor, the behavior of premature termination of audit procedures will be reduced so that the auditor's performance is getting better.
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