Claim Missing Document
Check
Articles

PEMAHAMAN PERATURAN, EFEKTIVITAS SISTEM, KEWAJIBAN MORAL, KUALITAS PELAYANAN, SANKSI PERPAJAKAN PADA KEMAUAN IKUT TAX AMNESTY Elya Vikana Suari; Ni Ketut Rasmini
E-Jurnal Akuntansi Vol 22 No 1 (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.i01.p05

Abstract

Tax compliance is an attitude or behavior of taxpayers who exercise all their tax obligations and enjoy all the rights of taxation in accordance with the legislation in force.One of the government policies to improve taxpayer compliance is to apply tax amnesty which can be the first step in improving the weakness of taxation situation in Indonesia. Tax amnesty policies have the potential to encourage voluntary tax compliance. The willingness of taxpayers to participate in tax amnesty is important in order to optimize tax revenue. Several factors can affect taxpayer compliance, especially the willingness to participate in tax amnesties that could increase state revenues. The purpose of this study is to examine the effect of understanding tax laws, perceptions of the effectiveness of the tax system, moral obligations, quality of service, and tax sanctions on the willingness of participating tax amnesty. This research was conducted in Tax Office (KPP) Pratama East Denpasar. Population in this study are all effective individual taxpayer in Tax Office(KPP) Pratama East Denpasar. The number of samples in this study were 100 respondents with accidental sampling method. Data collection was conducted by questionnaire technique. Data analysis technique used is multiple linear regression analysis. The results of this study indicate that the understanding of tax laws, perceptions of the effectiveness of the tax system, moral obligations, quality of service, and tax sanctions have a positive effect on the willingness of participating tax amnesty. Keywords: understanding, effectiveness system, moral obligations, quality of service, tax sanctions, tax amnesty
Financial Distress dan Kompleksitas Operasi pada Waktu Publikasi Laporan Keuangan dengan Reputasi KAP sebagai Pemoderasi Putu Isma Suyanti Wirantini; Ni Ketut Rasmini
E-Jurnal Akuntansi Vol 34 No 2 (2024)
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.2024.v34.i02.p18

Abstract

This research aims to examine the influence of financial distress and operational complexity on the time of publication of financial reports with the KAP's reputation as a moderator. This research was conducted at consumer cyclicals sector companies listed on the Indonesia Stock Exchange in 2020-2021. The number of observation objects was 148 which were selected using the purposive sampling method. The data analysis technique used is Moderated Regression Analysis (MRA) which shows the results that financial distress has a positive effect on the time of publication of financial reports, operational complexity has no effect on the time of publication of financial reports, the KAP's reputation is unable to moderate the influence of financial distress and operational complexity at the time of publication. financial statements. Keywords:Financial Distress; Operational Complexity; Public Accounting Firm Reputation; Publication Time of Financial Statements
PENGARUH JENIS INDUSTRI, SPESIALISASI INDUSTRI AUDITOR, DAN OPINI AUDITOR PADA AUDIT DELAY I Made Dwi Primantara; Ni Ketut Rasmini
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

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

An audit delay is the interval of time from the date book cover the annual financial report up to a date stamped on the report independent auditor .An audit a delay occur because of constraints in the implementation of the audit and this is in accordance with SPAP number three. This research aims to understand the influence of such types of industry, specialization industry an auditor, and opinion an audit on an audit a delay. The data used in this research obtained from the reports on financial publikasian manufacturing companies and finance at bei in 2013. The total sample used as many as 146 manufacturing companies and financial is determined on the basis of sampling techniques purposive. Data analysis technique that is used is linear regression worship of idols .The analysis shows that industry specialization the auditors and audit opinion have a negative influence on an audit a delay, while type of industry it does not affect on an audit a delay.
AUDITOR SWITCHING DAN FAKTOR-FAKTOR YANG MEMPENGARUHINYA Ni Wayan Ari Juliantari, Ni Ketut Rasmini
E-Jurnal Akuntansi Vol 3 No 3 (2013)
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

Abstract

ABSTRAK Penelitian ini bertujuan  untuk mengetahui pengaruh opini audit, pergantian manajemen, ukuran Kantor  Akuntan Publik (KAP), dan ukuran perusahaan klien pada auditor switching. Data sekunder digunakan dalam penelitian ini, berupa laporan auditan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2007-2011. Sampel diperoleh dengan metode purposive sampling dengan jumlah akhir 100 sampel. Teknik analisis data yang digunakan adalah  analisis regresi logistik. Hasil pengujian menunjukkan bahwa ukuran KAP dan ukuran perusahaan klien berpengaruh pada auditor switching, sedangkan opini audit dan pergantian manajemen tidak berpengaruh pada auditor switching, Kata kunci: Auditor switching, opini audit, pergantian manajemen, ukuran Kantor Akuntan Publik (KAP), ukuran perusahaan klien
Pengaruh Konservatisme Akuntansi, Good Corporate Governance dan Pertumbuhan Perusahaan Pada Earnings Response Coefficient Ni Made Aristawati; Ni Ketut Rasmini
E-Jurnal Akuntansi Vol 24 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.v24.i02.p25

Abstract

Kualitas laba penting bagi pengguna laporan keuangan untuk tujuan kontrak dan pengambilan keputusan investasi. Earnings Response Coefficient adalah salah satu metode yang digunakan untuk mengukur kualitas laba. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh konservatisme akuntansi, Good Corporate Governance dan pertumbuhan perusahaan pada Earnings Response Coefficient. Penelitian ini menggunakan data sekunder pada perusahaan yang terdaftar di BEI dan masuk pemeringkatan IICG pada tahun 2011-2015. Teknik penentuan sampel menggunakan metode purposive sampling dan diperoleh sebanyak 6 sampel dengan pengamatan lima tahun menjadi 30 observasian. Teknik analisis data yang digunakan adalah analisis regresi linier berganda. Hasil analisis menunjukkan bahwa konservatisme akuntansi berpengaruh positif pada ERC. Sedangkan variabel GCG dan pertumbuhan perusahaan tidak berpengaruh pada ERC. Penelitian ini mendukung teori sinyal yang menjelaskan mengapa perusahaan mempunyai inisiatif dan dorongan untuk memberikan informasi kepada pihak eksternal. Hasil penelitian ini juga dapat digunakan sebagai referensi dan tambahan informasi bagi pihak yang berkepentingan.
The Influence of Board Size, Institutional Ownership, and Firm Size on Merger and Acquisition Performance (An Empirical Study of Companies Listed on The Indonesia Stock Exchange in 2019–2023) Ni Made Dyana Amritaloka; Ni Ketut Rasmini
International Journal of Economics, Management and Accounting Vol. 2 No. 4 (2025): International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v2i4.871

Abstract

Data from the Business Competition Supervisory Commission (KPPU) indicate that the impact of COVID-19 in 2020, 2021, and peaking in 2022 led to a significant increase in merger and acquisition (M&A) activities. This trend suggests that M&A actions have become an essential strategy for sustaining and enhancing business performance. However, not all M&A activities result in success, making it crucial to understand the factors influencing their outcomes. This study aims to examine and provide empirical evidence on the effect of board size, institutional ownership, and firm size on merger and acquisition performance. Agency theory and signaling theory are employed as the theoretical frameworks to explain the relationships between the independent and dependent variables. The population of this study consists of publicly listed companies that conducted mergers and acquisitions between 2019 and 2023. The sampling technique used was purposive sampling, resulting in a total of 150 samples. Data were collected through non-participant observation, and the data analysis technique applied was multiple linear regression. The results show that institutional ownership has a positive effect on merger and acquisition performance. In contrast, board size and firm size do not significantly influence M&A performance. These findings indicate that monitoring by institutional shareholders can enhance the effectiveness of strategic decision-making, while a larger organizational structure and firm size do not necessarily support post-merger integration success.
The Impact of The 2022 Russian Invasion of Ukraine On The Indonesian Capital Market Indra Alie Wijaya; Ni Ketut Rasmini
ePaper Bisnis : International Journal of Entrepreneurship and Management Vol. 2 No. 1 (2025): ePaper Bisnis : International Journal of Entrepreneurship and Management
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/epaperbisnis.v2i1.435

Abstract

This study aims to analyze the impact of the Russian invasion of Ukraine on February 24, 2022, on the Indonesian capital market, particularly on the stocks listed in the LQ45 index, as well as on exchange rates and cryptocurrency trading volumes. The research employs a quantitative approach using an event study method, focusing on a 15-day observation window—comprising 7 days before, the day of, and 7 days after the invasion event. The variables analyzed include abnormal return (AR), trading volume activity (TVA), exchange rates, and cryptocurrency transaction volume. The research sample consists of issuers listed in the LQ45 index and the three largest cryptocurrencies by market capitalization—Bitcoin, Ethereum, and Tether (USDT)—selected through purposive sampling. The findings indicate that the Russian invasion of Ukraine had a significant impact on abnormal returns and trading volume activity of LQ45 stocks, as well as on exchange rates and cryptocurrency trading volumes. This geopolitical event emerged as an external factor contributing to market uncertainty, prompting investors to adjust their investment strategies in both stock markets and digital assets. These findings confirm that global conflicts are closely linked to the dynamics of domestic financial markets.
Accountability Practices in Pacalang: An Ethnomethodological Study Suryantari, Eka Putri; Wiagustini, Ni Luh Putu; Sudana, I Putu; Rasmini, Ni Ketut
JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS Vol. 4 No. 3 (2025): MAY
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jhssb.v4i3.1791

Abstract

Aside from its main duty as a security unit in a banjar (a traditional Balinese neighborhood), a pacalang carries out an additional task. The pacalang also plays an active role in collecting contributions for land management in the neighborhoods of the city of Denpasar. In connection with this additional task, the pacalang practices financial accountability. The question in this research is how does a pacalang understand accountability in relation to the implementation of this task. As a traditional organization at the neighborhood level, the pacalang is oriented towards maintaining security and public order in its area, but they have an additional task of collecting financial contributions. The aim of this research is to reveal and explore the deeper meaning in the understanding and practice of accountability on the part of the pacalang. This research was conducted using an ethnomethodological approach; the data were collected by conducting interviews, observations, and compiling documentation. Research data analysis was carried out using the Garfinkel approach. This research has resulted in the results of the meaning and interpretation of accountability practices, especially financial accountability that is carried out by a person who is in charge of a pacalang unit. The main implication of this research that more task to the pacalang, the more financial accountability will be applied on top of the other types of accountability implications and the contribution of this study is that it provides richness to the most recent theory of accountability practices within an ethnic group.
The Effect of Experience and Time Budget Pressure on the Auditor’s Ability to Detect Fraud with Understanding of Red Flags as a Moderating Variable Pande Putu Diah Maharani; I Ketut Suryanawa; Ni Ketut Rasmini
ePaper Bisnis : International Journal of Entrepreneurship and Management Vol. 2 No. 3 (2025): ePaper Bisnis : International Journal of Entrepreneurship and Management
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/epaperbisnis.v2i3.475

Abstract

Financial statements play an important role in providing relevant, reliable, and trustworthy financial information to stakeholders. Although auditors are responsible for ensuring the fairness of these statements, cases of undetected financial fraud still occur. This research seeks to empirically examine the effect of experience and time budget pressure on the auditor’s ability to detect fraud, with an understanding of red flags as a moderating variable. The research was conducted on auditors who work in Public Accounting Firms (PAFs) in Bali. The sample was determined using purposive sampling technique and 94 auditors were obtained as a sample. Data was collected through a survey method using a structured questionnaire distributed to respondents. The analytical methods used include multiple linear regression analysis and Moderated Regression Analysis (MRA). The results showed that experience has a positive effect, and time budget pressure has a negative effect on the auditor’s’ ability to detect fraud. Furthermore, red flags strengthen the effect of experience and time budget pressure on the auditor’s ability to detect fraud. The findings provide valuable insights for auditors to manage their work focus effectively and for public accounting firms to allocate audit time proportionally, ensuring optimal awareness of red flags even under high time pressure.
The Influence of Financial Distress, Leverage, Company Growth, and Previous Year's Audit Opinion on the Going Concern Audit Opinion Dyasnita, Kadek Dinda; Rasmini, Ni Ketut
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 4 (2025): Dinasti International Journal of Economics, Finance & Accounting (September - O
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i4.5073

Abstract

The going concern audit opinion is a significant concern for auditors, investors, and other stakeholders as it relates directly to a company’s operational sustainability. This study aims to examine the influence of financial distress, leverage, company growth, and prior year audit opinion on the going concern audit opinion. The research was conducted on companies in the property and real estate, infrastructure, and transportation and logistics sectors listed on the Indonesia Stock Exchange during the 2021–2023 period. The sample consists of 150 companies with 450 observational data obtained through purposive sampling. Logistic regression analysis was used to test the relationship between variables. The results show that financial distress and company growth have a negative effect on the going concern audit opinion, while the prior year’s audit opinion has a positive effect. Leverage has no significant effect. These findings are useful for companies to improve financial performance to reduce the risk of receiving a going concern opinion, and for auditors to consider financial and historical factors objectively.
Co-Authors A.A Pt. Agung Mirah Purnama Sari A.A. Ayu Nur Cintya Apsari Adisti Maharani Krisna Alifa Nur Rohmawati Alit Wahyuningsih Anak Agung Gde Putu Widanaputra Anak Agung Gede Rama Sayudha Astuti, Ni Putu Ayu Purnama Ayu Kristina Dewi Bayu Sadhana Putra Cahyani Nuswandari Cok Krisna Yudha Cokorda Gde Bayu Putra David Chandra Delsi Nia Sarca Desak Putu Putri Pramesti Dewa Gede Wirama Dewa Made Adi Kesuma Yudha Dewa Nyoman Badera DODIK ARIYANTO Dyasnita, Kadek Dinda Edwin Wijaya Eka Putri Suryantari Elya Vikana Suari Fitri Yanti Gayatri Gayatri Gde Herry Sugiarto Asana Gede Ary Surya Wardhana Gede Mandirta Tama Gerianta Wirawan Yasa Ghema Purnama Sari Gusti Ayu Surya Rosita Dewi Hadi Wiranatha I Dewa Gde Ngurah Dananjaya I Gde Ary Wirajaya I Gst. Agung Pramesti Dwi Putri I Gusti Agung Ayu Ngr. Garnetia Pramanita I Gusti Agung Oka Sudeva I Gusti Ayu Asri Pramesti I Gusti Ayu Made Asri Dwija Putri I Gusti Ayu Nyoman Budiasih I Gusti Ngurah Abiana I Gusti Ngurah Agung Dananjaya I Gusti Ngurah Agung Suaryana I Gusti Ngurah Gede Bali Sakhya Prawira I Kadek Rian Mahendra I Ketut Sujana I Ketut Sujana I Ketut Suryanawa I Ketut Yadnyana I Made Agus Suma Arta I Made Dwi Primantara I Made Endra Lesmana Putra I Made Hendra Setiawan I Made Pradnyana Paradila Pradnyana I Made Yoga Darma Putra I Nyoman Setiyadi I Putu Doni Aditya Setiawan I Putu Indra Pradnya Paramartha I Putu Sudana I PUTU SUDANA I Wayan Ramantha I Wayan Suartana I Wayan Yoghi Widhiartha Pratama Ida Ayu Ary Putri Adnyani Ida Ayu Intan Suryadewi Ida Ayu Nadia Asawista Rajeswari Ida Bagus Putra Astika Indra Alie Wijaya K. Budiartha Kadek Dwiyani Ciptana Putri Komang Ayu Wulandari Komang Tri Paramita Luh Anggi Bellyanti Luh Ayu Alita Ermayanthi Luh Mas Gia Apriliani Luh Pande Eka Setiawati Made Arie Wahyuni Made Gede Wirakusuma Made Laksmi Cintya Pucangan Monica Krissindiastuti Mungky Felicia Narista Aninda Prynni, Ni Made Ni Kadek Ayu Semitayani Ni Kadek Budi Arsani Ni Kadek Intan Karunia Listyanti Ni Ketut Putri Pramesti Dewi Ni Komang Nindya Anjani Ariella Ni Luh Ayu Suarningsih Ni Luh Mega Pratiwi NI LUH PUTU HERAWATI SUCANDRA Ni Luh Putu Mita Miati Ni Luh Putu Wiagustini Ni Luh Putu Wiagustini Ni Luh Supadmi Ni Luh Supadmi Ni Made Aristawati Ni Made Dwi Pratiwi Sura Ni Made Dyana Amritaloka Ni Made Rahindayati Ni Made Wasasih Ni Made Wiryathi Ni Nyoman Wahyu Suryani Ni Putu Ayu Dewi Yanti Ni Putu Bella Novindra Ni Putu Febry Widiantari Ni Putu Ira Prananti Ni Putu Novi Wulandari Ni Putu Pradina Mas Jaya Ningrum Ni Putu Putri Aryantika Ni Putu Sri Harta Mimba Ni Wayan Angellin Ni Wayan Desi Riani Ni Wayan Dewi Anggreni Ni Wayan Dian Purwanti Ni Wayan Lilik Eka Putri Ni Wayan Radha Maharseni Ni Wayan Rita Ardina Yanti Ni Wayan Sintya Prabawati Ni Wyn Aryawati Dewi Dinajayanti Nyoman Budhi Setya Dharma Nyoman Triyadi Agustiawan Nyoman Yudha Astriayu Widyari Opyandari Dharsini Kori P. D’yan Yaniartha Sukartha Pande Putu Diah Maharani Putu Adnyana Putra Putu Agus Ardiana Putu Aristya Adi Wasita putu gede wisnu permana Putu Isma Suyanti Wirantini Putu Martini Putu Purnama Dewi Putu Riesty Masdiantini Putu Venny Yunita Putu Yulia Hartanti Praptika Rossalina, Ni Luh Ade Meina Sang Ayu Putu Puji Astuti Sukartha, P. D'yan Yaniartha Tisyri Manuella Kristantri Virra Indah Perdanawati Wayan Eny Mariani Wulan Sepvita Sari Yuliana Tolo