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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 SIZE, PROFITABILITAS, LOAN TO DEPOSIT RATIO, DAN KECUKUPAN MODAL TERHADAP OPINI AUDIT GOING CONCERN Ni Wayan Surya Handhayani; I Ketut Budiartha
E-Jurnal Akuntansi Vol 11 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

Survival (going concern) an attempt is always associated with job performance has been achieved by the management company that is presented in the form of financial statements. This research aims to reexamine the effect of firm size, profitability, loan to deposit ratio, and capital adequacy of the going-concern audit opinion on the banking industry listed in Indonesia Stock Exchange. This research used 21 banking companies listed on the Stock Exchange from 2009 to 2012. Samples were obtained by purposive sampling. Data were analyzed using logistic regression analysis to determine whether or not the effect of firm size, profitability, loan to deposit ratio, and capital adequacy of the going concern audit opinion. The results of hypothesis testing, indicate that company size, profitability and credit growth has a negative relationship and there is no effect on the going concern audit opinion. The results of this research also showed that the capital adequacy does not affect the going concern audit opinion
Good Corporate Governance dan Manajemen Laba Governance Memoderasi Hubungan Related Party Transaction Pada Agresivitas Penghindaran Pajak I Gusti Ketut Wira Widiana; Anak Agung Ngurah Bagus Dwirandra; I Ketut Budiartha; I Gusti Ayu Made Asri Dwija Putri
E-Jurnal Akuntansi Vol 32 No 4 (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.i04.p09

Abstract

This study aims to examine the relationship of related party transactions (RPT) on aggressiveness of tax avoidance with good corporate governance and earnings management as moderating. The study was conducted in rural banks throughout Bali with a sample size of 137 rural banks. The sample was collected by using purposive sampling technique. Data collection is done through the publication of data from the Financial Services Authority (OJK). The data analysis technique used Moderated Regression Analysis (MRA). The results show that related party transactions have a negative but not significant effect on the aggressiveness of tax avoidance. While good corporate governance is not proven to reduce the aggressiveness of RPT tax avoidance and earnings management increase the influence of RPT on the aggressiveness of tax avoidance. Keywords: Management of Profit; Good Corporate Governance; Related Party Transaction; Aggressiveness of Tax Avoidance.
Religiusitas, Persepsi Korupsi Pajak Pelayanan Fiskus dan Kepatuhan Wajib Pajak I Gst Ngurah Agastya Mahasurya; I Ketut Budiartha
E-Jurnal Akuntansi Vol 30 No 11 (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.i11.p01

Abstract

This study aims to examine the effect of religiosity, perceptions of tax corruption, and the tax authorities on individual taxpayer compliance. This research was conducted at the Tabanan Primary Tax Service Office in Bali. The data analysis method used is multiple linear regression. The sample in this study was WPOP registered at Tabanan Primary Tax Office with 100 respondents. The method of determining the sample using convenience sampling, and data collected using a questionnaire. Based on the results of the study showed that religiosity, perceptions of tax corruption, and fiscal services affect the compliance of individual taxpayers in the Tabanan Primary Tax Office. This shows that religiosity, perceptions of tax corruption, and fiscal services can help taxpayers to carry out their tax compliance obligations. Keywords: Religiosity; Perception of Tax Corruption; Fiscus Services; Personal Taxpayer Compliance.
PENGARUH PROFESIONALISME, ETIKA PROFESI, INDEPENDENSI, DAN MOTIVASI KERJA PADA KINERJA INTERNAL AUDITOR Meylinda Triyanthi; Ketut Budiartha
E-Jurnal Akuntansi Vol 10 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

This study aims to determine the effect of professionalism, professional ethics, independence, and motivation on the performance of the internal auditors on a Yamaha dealer in the city of Denpasar. This study was done because of the differences in the ownership and management interests of the company, and therefore the performance of the internal auditors need to be considered for checking and detecting the possibility and the risk incurred by conducting periodic audits and uncover any existing findings. This research was conducted in the entire Yamaha dealer in the city of Denpasar city located in the region include North Denpasar, East Denpasar, West Denpasar, and South Denpasar in 2014 by making the internal auditors as many as 36 people as a sample. Data was coll.ected by d.istributing qu.estionnaires. T.his res.earch u.sing multip.le li.near regre.ssion. Based on the analysis, it is known that the professionalism, professional ethics, independence and motivation positive effect on the performance of the auditor on the Yamaha dealer in the city of Denpasar. Variable professionalism, professional ethics, independence and motivation to contribute as much as 93.6 percent on the performance of the internal auditors.
TEKANAN ANGGARAN WAKTU SEBAGAI PEMODERASI PENGARUH PROFESIONALISME DAN PENGALAMAN AUDIT PADA KUALITAS AUDIT Gede Krisna Pradipta; I Ketut Budiartha
E-Jurnal Akuntansi Vol 15 No 3 (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 aims to determine the effect of professionalism on the quality of the audit, the effect of audit experience in audit quality, whether the time budget pressure moderating influence on the professionalism and experience of audit quality audit. This research was conducted at the public accounting firm in the area of ??Bali. Samples in this study of 44 respondents to the sampling technique used was purposive sampling. The data collection method used is the method of questionnaires and documentation. Data analysis technique used is the technique of multiple linear regression analysis. Based on the results of research by distributing questionnaires to 44 respondents, it can be concluded that the professionalism positive and significant impact on audit quality This shows that an auditor has a professional attitude will produce good audit quality. Audit experience but not significant positive effect on audit quality, time and budget pressure as moderating the professionalism and experience of audit, show time budget pressure is not able to moderate.
Self Efficacy dan Pengalaman Auditor Terhadap Kualitas Audit yang Dimoderasi oleh Kecerdasan Emosional Dewi Ayu Nita Kharisma; I Ketut Budiartha
E-Jurnal Akuntansi Vol 32 No 2 (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.i02.p11

Abstract

This study aims to examine the effect of self-efficacy and auditor experience on audit quality moderated by emotional intelligence. This research was conducted at Public Accounting Firms in the Provinces of Bali and Java using primary data obtained from questionnaires. The population in this study amounted to 269, the method of determining the sample using the purposive sampling method with 117 auditors as respondents, consisting of 63 auditors at the Bali Province Public Accounting Firm, 19 auditors in East Java, 10 auditors in Central Java, and 25 auditors in West Java. The data analysis technique used is the moderated regression analysis (MRA) interaction test of moderating variables. The results of the analysis show that self-efficacy has a positive effect on audit quality, auditor experience has a positive effect on audit quality, emotional intelligence strengthens the effect of self-efficacy on audit quality, emotional intelligence strengthens the effect of auditor experience on audit quality.perience on audit quality. Keywords: Self Efficacy; Auditor Experience; Emotional Intelligence; Audit Quality.
FINANCIAL DISTRESS SEBAGAI PEMODERASI PENGARUH OPINI AUDIT GOING CONCERN PADA KETEPATWAKTUAN PUBLIKASI LAPORAN KEUANGAN Putu Krisna Wijayanthi; I Ketut Budiartha
E-Jurnal Akuntansi Vol 17 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

This research aimed to get empirical evidence of the effect of going concern audit opinion and the ability to moderate the influence of financial distress going concern audit opinion on the timeliness of the publication of the financial statements of companies listed on the Stock Exchange Indonesia. The theory used in this study is the theory of the Agency (Agency Theory ). The population used in this research is manufacturing companies listed in Indonesia Stock Exchange (BEI) in the year 2012-2014. The samples used were 67 companies with purposive sampling technique. The data collection was conducted using non-participant observation. The data analysis technique used is the Logistic Regression Analysis and Moderated Regression Analysis (MRA). The results of this research showed that the variables going concern opinion of a negative effect the timeliness. Variable financial distress reinforce negative influence on the going concern opinion timeliness.
Kompleksitas Tugas dan TBP Sebagai Pemoderasi Pengaruh Independensi dan Pengalaman Kerja pada Kinerja Auditor A.A Putri Adnyasuari; I Ketut Budiartha
E-Jurnal Akuntansi Vol 23 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.v23.i03.p11

Abstract

This study aims to analyze the influence of independence and work experience on auditor performance with task complexity and time budget pressure as a moderator variable, the study was conducted on KAP registered in IAPI year 2017. This study used primary data consisting of respondents' answers in the statement in the questionnaire. The study population is all auditors working in KAP in Bali Province. The sample is determined using purposive sampling method. This research uses data analysis technique of MRA with SPSS program. The results of this study show that independence and work experience have a positive effect on auditor performance, the complexity of tasks weakens the influence of independence and work experience on auditor performance, and time budget pressure weakens the influence of independence and work experience on auditor performance. This indicates that the higher independence and work experience of the auditor will improve auditor performance, but with the complexity of the task and time budget pressure will weaken the influence of independence and work experience that will impact on the decrease in auditor performance. Keywords: independence, work experience, task complexity, and time budget pressure
PENGARUH PENYULUHAN PERPAJAKAN DAN PELAYANAN FISKUS PADA PENERIMAAN PAJAK PENGHASILAN BADAN Ida Ayu Nyoman Putriani; I Ketut Budiartha
E-Jurnal Akuntansi Vol 14 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

Tax revenues are the main source of financing national development. How does the extension of tax and service tax authorities on corporate income tax receipts. The population under study is an effective corporate taxpayers. The study did not use all of the amount o the research object. The number of taxpayers who used a sample of 83 corporate taxpayers. Methods of data collection using questionnaires. Questionnaires data were tested with validity and reliability test. Extension of the test has been carried out taxation and service tax authorities a positive effect on corporate income tax revenue.
PENGARUH EFEKTIVITAS PENERAPAN SISTEM INFORMASI AKUNTANSI, BUDAYA ORGANISASI DAN KESESUAIAN TUGAS PADA KINERJA KARYAWAN Putu Ayu Agnes Veriana; I Ketut Budiartha
E-Jurnal Akuntansi Vol 17 No 3 (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

The purpose of this study is to determine the effectiveness of Accounting Information Systems (AIS), organizational culture and compliance duties on the performance of employees in the LPD in Mengwi. This research was conducted in the LPD in Mengwi. The population in this study are employees who use information technology. The samples in this study using probability sampling with simple random sampling technique is done on the LPD in Mengwi. Total sample obtained is 53 employees. This study used multiple linear regression analysis techniques. The results of this study show that the effectiveness of the implementation of the SIA, the organizational culture and suitability task positive influence on employee performance. This indicates that the higher the effectiveness of the implementation of the SIA, the organizational culture and the suitability of the task, the higher the performance of employees at LPD in Mengwi.
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