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PENGARUH PENGENDALIAN INTERN, MOTIVASI, DAN REWARD MANAJEMEN PADA PERILAKU ETIS KONSULTAN Ni Putu Indah Jayanti, Ni Ketut Rasmini
E-Jurnal Akuntansi Vol 5 No 1 (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

Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh pengendalian intern, motivasi, dan reward manajemen pada perilaku etis konsultan PT.Orindo Alam Ayu Cabang Bali. Penelitian ini menggunakan data sekunder dan data primer. Metode penentuan sampel yang digunakan adalahpurposive sampling, dan data yang memenuhi kriteria adalah sebanyak 86 sampel. Pengumpulan data dilakukan dengan menggunakan kuisioner. Analisis regresi linear berganda merupakan teknik analisis data yang digunakan dalam penelitian ini. Hasil penelitian ini menunjukkanvariabelpengendalian intern, motivasi, dan reward manajemen masing-masing berpengaruh signifikan pada perilaku etis konsultan PT. Orindo Alam Ayu Cabang Bali. Kata kunci:pengendalian intern, motivasi, reward manajemen, perilaku etis
PENGARUH PENGALAMAN AUDITOR DAN TIME BUDGET PRESSURE PADA PROFESIONALISME DAN IMPLIKASINYA TERHADAP KINERJA AUDITOR Ni Wayan Dewi Anggreni; Ni Ketut Rasmini
E-Jurnal Akuntansi Vol 18 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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Auditor experience and time budget pressure could affect the performance of auditors through professioalism. The purpose of this study was to determine the effect of auditor experience and time budget pressure on the professionalism and its implications on the performance of auditors in the province of Bali. This research was conducted in the public accounting firm of Bali Province. The samples used were 42 respondents using purposive sampling technique. Methods of data collection is done by using questionnaires, and the data were analyzed using path analysis. Based on the analysis found that the auditor's experience a positive effect on professionalism, auditor's experience and professionalism positive effect on the performance of auditors, time budget pressure negative effect on professionalism, time budget pressure have negative effect on the performance of auditors. Through professionalism, there is an indirect effect on the auditor's experience and time budget pressure on the performance of auditors.
FEE AUDIT SEBAGAI PEMODERASI PENGARUH AUDITOR SWITCHING PADA KUALITAS AUDIT Kadek Dwiyani Ciptana Putri; Ni Ketut Rasmini
E-Jurnal Akuntansi Vol 16 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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The purpose of this study was to determine the effect of auditor switching on the quality of the audit with the audit fee as moderation. The data used in this study was obtained from BEI is a manufacturing company that publishes the complete audited financial statements ( in rupiah ) listed on the Stock Exchange from 2009-2014. The samples used 168 observations determined by purposive sampling technique. The data analysis technique used is logistic regression and interaction test . The analysis showed that the auditor switching positive effect on audit quality audit. Fee moderate the effect of auditor switching on audit quality.
KOMPARASI KINERJA KEUANGAN BANK PERKREDITAN RAKYAT BERBASIS BEHAVIOURAL BENCHMARKING DAN PENGARUHNYA PADA PAJAK PENGHASILAN David Chandra; Ni Ketut Rasmini
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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This study aims to determine whether the determination of the ratio of Behavioural Model Benchmarking by DGT for BPR sector in Badung are in accordance with the real conditions and to determine BPR financial performance effect to corporate income tax payments. The object of this study is BPRs operating in Badung regency with 36 samples for a 3 year period, namely 2011-2013, using purposive sampling techniques method. Data collected through secondary data. Analysis technique using the analysis of two different test sample average independent and simple linear regression analysis. The result of analysis of different test is a value Operating Profit Margin, pretax profit margin and net profit margin is greater than the ratio BPR Benchmark DJP, except the Corporate Tax rate to Turn Over Ratio value. The results of simple linear regression analysis is a positive influence on the financial performance of the corporate income tax payments.
Earning Per Share, Dividend Per Share dan Harga Saham Perusahaan Batu Bara Ni Luh Mega Pratiwi; Ni Ketut Rasmini
E-Jurnal Akuntansi Vol 33 No 3 (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.i03.p19

Abstract

This study aims to provide empirical evidence on the effect of earnings per share and dividend per share on stock prices. This research was conducted at coal issuers listed on the Indonesia Stock Exchange (IDX). A total of 36 samples were taken, using a non-probability sampling technique using a purposive sampling technique. Data was collected using non-participant observation. The analysis technique used is multiple linear analysis techniques. The results of the study stated that earnings per share and dividend per share had a positive effect on the share prices of coal issuers listed on the IDX for the 2018-2020 period. Keywords: Stock Price; Earning Per Share; Dividend Per Share; Coal Company
PENGARUH KOMPETENSI, MOTIVASI, KOMITMEN ORGANISASI PADA KINERJA DEWAN KOMISARIS BPR SEKABUPATEN GIANYAR Ni Wayan Dian Purwanti; Ni Ketut Rasmini
E-Jurnal Akuntansi Vol 12 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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The purpose of this study was to determine the effect on the performance of the Board of Commissioners Competence BPR All Gianyar regency, to determine the effect of motivation on the performance of the Board of Commissioners of BPR All Gianyar and to determine the influence of Organizational Commitment on the performance of the Board of Commissioners of BPR All Gianyar regency. The samples used in this study were 52 respondents using sampling methods are porpusive sampling method. Data collected through documentation and questionnaires. Technical analysis of the data used in this research is multiple linear regression. Based on the test results show that the Competence (X1), motivation (X2) and Organizational Commitment (X2) effect on the performance of the board of commissioners of rural banks Entire Gianyar.
Pengaruh Kejelasan Sasaran Anggaran, Sistem Pelaporan dan Partisipasi Masyarakat Pada Akuntabilitas Pengelolaan Dana Desa I Made Agus Suma Arta; Ni Ketut Rasmini
E-Jurnal Akuntansi Vol 26 No 1 (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.v26.i01.p26

Abstract

This study aims to determine the effect of the clarity of budget targets, reporting systems, and community participation in the accountability of village fund management in Seririt District, Buleleng Regency. The study sample was 20 villages in Seririt District with 80 respondents. The method of determining the sample uses the saturated sample method and data collection using a questionnaire. Data were analyzed using multiple linear regression analysis. Based on the results of this study indicate that the clarity of budget targets, reporting systems, and community participation has a positive effect on the accountability of village fund management. This shows that the better the clarity of budget targets, reporting systems, and community participation, the better accountability of village fund management in Seririt District, Buleleng Regency. Keywords: clarity of budget targets, reporting systems, community participation, accountability
Sistem E-Filing dan Kepatuhan Wajib Pajak Orang Pribadi: Studi D&M IS Success Model pada KPP Pratama Denpasar Timur I Gusti Agung Ayu Ngr. Garnetia Pramanita; Ni Ketut Rasmini
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.p09

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This study aims to analyze the effect of information quality, system quality, service quality, use, and user satisfaction of e-filing systems on individual taxpayer compliance. This research was conducted by distributing questionnaires online and offline to e-filing individual taxpayers at KPP Pratama Timur Denpasar. The total sample is 100 individual taxpayers using convenience sampling techniques. The data analysis technique used is partial least square with SmartPLS 3.2.8 application. The results of this study indicate that information quality and system quality have a positive effect on the use of e-filing systems. Information quality, system quality and service quality influence the satisfaction of e-filing system users, the use and satisfaction of e-filing system users have a positive effect on taxpayer compliance. The results of this study can be used as input by the government in an effort to increase the use of e-filing by individual taxpayers. Keywords: E-filing; Updated D&M IS Success Model; Taxpayer Compliance.
FAKTOR-FAKTOR YANG MEMPENGARUHI OPINI AUDIT GOING CONCERN Monica Krissindiastuti; Ni Ketut Rasmini
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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This research enhances and examine about the effect of audit tenure, company growth, firm size, KAP’s reputation, opinion shopping, and the previous audit opinion towards audit going concern opinion. The sample of this research is obtainable by using the purposive sampling method by focusing on manufacture companies that has been listed on the Indonesia Stock Exchange, 2010-2013. Samples were obtained as many as 12 companies by the number of observations is 48 sample. Data analysis techniques used in this research is the logistic regression analysis techniques. Based on the analysis results it is revealed that the audit tenure, company growth negative affect towards the going concern audit opinion. KAP’s  reputation and opinion shopping positive affect towards the going concern audit opinion. Therefore, the firm size and previous audit opinion doesn’t seet to affect towards the going concern audit opinion.
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
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 Arianto, Dodik 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 Dewi Puspito Sari 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 Ayu Cintya Dhamayanti 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 I.G.A.M. Asri Dwija Putri Ida Ayu Ary Putri Adnyani 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 Mega Yulian Tari 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 Naniek Noviari Narista Aninda Prynni, Ni Made Ni Kadek Ayu Semitayani Ni Kadek Budi Arsani Ni Kadek Intan Karunia Listyanti 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 Dwi Ratnadi 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 Mimi Wahyuni 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 Ratna Sari Ni Wayan Rita Ardina Yanti Ni Wayan Sintya Prabawati Ni Wyn Aryawati Dewi Dinajayanti Nida, Desak Rurik Pradnya Paramitha Nyoman Budhi Setya Dharma Nyoman Triyadi Agustiawan Nyoman Yudha Astriayu Widyari Opyandari Dharsini Kori P. D’yan Yaniartha Sukartha P. D’yan Yaniartha Sukartha Pande Putu Diah Maharani Putu Adnyana Putra Putu Agus Ardiana Putu Agus Ardiana Putu Aristya Adi Wasita putu gede wisnu permana Putu Isma Suyanti Wirantini Putu Martini Putu Melia Utami Putri Putu Purnama Dewi Putu Riesty Masdiantini Putu Venny Yunita Putu Yulia Hartanti Praptika Sang Ayu Putu Puji Astuti Tisyri Manuella Kristantri Virra Indah Perdanawati Wayan Eny Mariani Wulan Sepvita Sari Yuliana Tolo