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PROFITABILITAS, LEVERAGE, PRIOR OPINION DAN KOMPETENSI AUDITOR PADA OPINI AUDIT GOING CONCERN Ni Putu Putri Aryantika; Ni Ketut Rasmini
E-Jurnal Akuntansi Vol 11 No 2 (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

Based assumption of going concern opinion used by the auditor to prepare financial statements. Assumption appears if the auditor has a doubt of financial statements. Going concern audit opinion provision may worsen the company likes loss of public confidence even go bankrupt. This study aimed to determine the effect of profitability, leverage, prior opinion and auditor competences on a going concern audit opinion. Analyzed by logistic regression concluded that profitability negatively not influence on a going concern audit opinion, leverage and prior opinion influence on a going concern audit opinion and auditor competences influence on a going concern audit opinion.
PENGARUH AUDIT TENURE, PERGANTIAN AUDITOR DAN FINANCIAL DISTRESS PADA AUDIT DELAY PADA PERUSAHAAN CONSUMER GOODS Putu Yulia Hartanti Praptika; Ni Ketut Rasmini
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 audit tenure, auditor switching and financial distress on audit delay. This research was taken on Consumer Goods companies which are listed in Indonesia Stock Exchange in 2009-2014 period. Samples were selected by using random sampling method, with the number of observations of 144 samples. The data analysis technique which is used on this research is multiple regression analysis. The results showed that the auditor switching and financial distress have a positive effect on audit delay, while the audit tenure has no effect on audit delay.
E-Billing System, Sanksi Perpajakan, Kualitas Pelayanan dan Kepatuhan Wajib Pajak Era Pandemi Covid-19 Ni Made Dwi Pratiwi Sura; Ni Ketut Rasmini
E-Jurnal Akuntansi Vol 33 No 4 (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.i04.p18

Abstract

The research aims to test empirically the effect of implementing the e-billing system, tax sanctions and service quality on tax compliance in the Covid-19 pandemic era. The study uses the Theory of Planned Behavior and Attribution Theory, with a population of 140,595 registered taxpayers at the East Denpasar Pratama Tax Office with a total sample of 100 respondents obtained by the slovin formula. The sample collection method uses a non-probability sampling method with a purposive sampling technique. The data collection method uses a questionnaire with multiple linear regression data analysis techniques. The results showed that the implementation of the e-billing system, tax sanctions and service quality had a significant positive effect on taxpayer compliance in the Covid-19 pandemic era. Keywords: E-Billing System; Tax Sactions; Quality of Tax Service; Taxpayer Compliance
Pengaruh Keterampilan, Pengetahuan dan Karakter Pada Tingkat Profesionalisme Dosen di Perguruan Tinggi I Gusti Ngurah Abiana; Ni Ketut Rasmini
E-Jurnal Akuntansi Vol 28 No 2 (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.i02.p03

Abstract

Professionalism is a trait, skill, and way of implementing things done by a professional. A lecturer is absolutely in need of sufficient professionalism because there is a demand, especially the accounting lecturer that if the lecturer is not professional it will produce accountants who are also unprofessional. The purpose of this study was to analyze the influence of skills, knowledge, and character on student perceptions of the professionalism of lecturers. The sample of this study is accounting students, Faculty of Economics and Business, Udayana University, with 171 respondents. This study uses a stratified random sampling method and data collection using a questionnaire. Data is analyzed using multiple linear regression analysis. The results of the analysis show that the skill, knowledge, and character have a positive effect and on the students' perceptions of the lecturers professionalism.Keywords: Skills, knowledge, character, professionalism.
PENGARUH KUALITAS PELAYANAN SISTEM ELEKTRONIK PERPAJAKAN DAN KOMPETENSI PEGAWAI PAJAK PADA KEPUASAN WAJIB PAJAK Wulan Sepvita Sari; Ni Ketut Rasmini
E-Jurnal Akuntansi Vol 18 No 3 (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

Satisfaction of taxpayer is representation from  harmony betweenthe expectations of the taxpayer and the results obtained from the existence of an  taxation system. The issueabout  service quality of electronic system of taxation is not maximized, allegedlyone of the factors cause dissatisfaction taxpayers while meeting tax obligations. Tax obligations are not fulfilled will be led to declining tax revenues. This Research has purpose to insvestigate the influence of service quality electronic systems of taxation and tax employee competencies in satisfaction WP OP in KPP Pratama Denpasar Timur. The total sample are 100 respondents, method to determine sample isusing accidental sampling. The data collection method is using questionnaire. Mechanical analysis of data used is  multiple linear regression. Outcome from this research is that the service quality of the electronic system oftaxation and tax employee competencies are significant positive effect to the satisfaction of the WP OP.
PENGARUH SISTEM MODERNISASI ADMINISTRASI PERPAJAKAN, PELAYANAN FISKUS DAN PENGGUNAAN E-SPT TERHADAP KEPATUHAN PAJAK Ni Putu Ira Prananti; Ni Ketut Rasmini
E-Jurnal Akuntansi Vol 9 No 3 (2014)
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 was to determine the effect of the tax administration system, the service tax authorities and the use of e-SPT on taxpayer compliance. This research was conducted at the Tax Office Primary Gianyar. The number of samples taken 118 registered Taxpayer and using e-SPT in their tax reporting. Determination Technique selected samples using incidental sampling method. Data collected through interviews, documentation and questionnaires. The analysis technique used is multiple linear regression. Based on the results of the analysis found that the modernization of the tax administration system, the service tax authorities and the use of e-SPT positive effect on the level of taxpayer compliance.
Pengaruh Pertimbangan Pasar Kerja, Pelatihan Profesional, Dan Personalitas Terhadap Minat Mahasiswa Akuntansi Pada Pemilihan Karir I Dewa Gde Ngurah Dananjaya; Ni Ketut Rasmini
E-Jurnal Akuntansi Vol 29 No 2 (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.v29.i02.p30

Abstract

Careers are an important part of life. In choosing a career there are a number of considerations, namely consideration of the labor market, consideration of professional training and also recognition of personality. These three considerations form the basis of career selection where choosing a career is a major decision that impacts the future. Accounting students at the Faculty of Economics and Business, Udayana University, are the study population. Of the 217 respondents who had been determined through purposive sampling, only 182 respondents filled out the questionnaire. Data analysis in this study uses multiple linear regression analysis. The results found are that there is a positive influence between the variables of labor market considerations, professional training and personality on accounting students' interests in career selection. Keywords : Labor Market Considerations; Professional Training; Personality.
Pengaruh Penerapan Prinsip-Prinsip Good Corporate Governance dan Budaya Tri Hita Karana pada Kinerja Keuangan I Gusti Ngurah Gede Bali Sakhya Prawira; Ni Ketut Rasmini
E-Jurnal Akuntansi Vol 30 No 9 (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.i09.p15

Abstract

The purpose of this study was to examine the effect of the principles of good corporate governance and the tri hita karana culture on financial performance. The study was conducted in all savings and loan cooperatives in Tabanan district. The respondents in this study were the chairman, secretary, and treasurer of the cooperative. The population in this study amounted to 86 cooperatives. The samples in this study were 71 cooperatives obtained by the proportionate stratified random sampling method. Data collection was carried out by distributing questionnaires and the analysis technique used multiple linear regression analysis. The results showed that the principles of good corporate governance and tri hita karana culture had a positive effect on financial performance. This means that the better the application of the principles of Good Corporate Governance and the culture of tri hita karana in Savings and Loan Cooperatives in Tabanan Regency, it will tend to improve the financial performance of these cooperatives. Keywords: Financial Performance; Principles of Good Corporate Governance; Tri Hita Karana Culture.
ANALISA FAKTOR-FAKTOR YANG MEMPENGARUHI PROFITABILITAS DENGAN PERTUMBUHAN LABA SEBAGAI VARIABEL MODERASI Tisyri Manuella Kristantri; Ni Ketut Rasmini
E-Jurnal Akuntansi Vol 1 No 2 (2012)
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 is aimed to examthe effect of firm’s size and debt to equity ratio to profitability which is moderated by earning’s growth on property and real estate firm’s listed at Indonesian Stock Exchange in 2009-2011. The technique of this analysis is Moderated Regression Analysis (MRA), which used 84 samples from secondary data with purposive sampling method. The result of this research showed that variables which are having a significant impact to profitability are debt to equity ratio and moderation of earning’s growth to debt to equity ratio. Keywords: debt to equity ratio, earning’s growth, firm’s size, profitability (ROE)
Partisipasi Masyarakat Memoderasi Pengaruh PAD, Dana Perimbangan, dan Belanja Modal Pada Kinerja Keuangan Putu Venny Yunita; Ni Ketut Rasmini
E-Jurnal Akuntansi Vol 30 No 4 (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.i04.p20

Abstract

The research aims to analyze the influence of local government revenue, fiscal balance funds, and capital expenditures on the financial performance of local governments with community participation as a moderating variable. The population in this study were all regency and city governments in Bali Province consisting of 8 regencies and 1 city with a period of 5 years from 2014 to 2018. The total population in this study was 45. The sample technique used was the saturated sample the analysis technique used is Moderated Regression Analysis (MRA). The results of the study showed that the local government revenue and capital expenditure had a positive effect on the financial performance of the regional government, while the fiscal balance fund had no effect on the financial performance of the regional government. Community participation strengthens the influence of local revenue, balance funds and capital expenditure on the financial performance of local governments. Keywords : Local Government Revenue; Fiscal Balance Fund; Capital Expenditure; Community Participation; Financial Performance.
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