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KEPUASAN KERJA SEBAGAI PEMODERASI PENGARUH INDEPENDENSI DAN AKUNTABILITAS PADA KUALITAS AUDIT DI KAP PROVINSI BALI Luh Mas Gia Apriliani; Ni Ketut Rasmini
E-Jurnal Akuntansi Vol 20 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

Good audit quality is to be achieved auditors. Based SPAP auditor conducted audit quality is said, if they meet the conditions or auditing standards. Such provisions require that auditors be independent and accountability. This study aims to examine the effect of independence and accountability of the audit quality and to test whether job satisfaction moderate the influence of the independence and accountability of the audit quality. The study was conducted at the KAP in the province of Bali. Samples were selected using purposive sampling technique. Data obtained through questionnaires and data analysis technique used is multiple linear regression and MRA. Based on the analysis, it is known that that independence and accountability positive effect on audit quality. Job satisfaction able to moderate influence on the independence of audit quality but are not able to moderate the influence of accountability on the quality of the audit.
Reaksi Pasar Terhadap Kenaikan Bank Indonesia 7-Day Reverse Repo Rate Tanggal 15 Agustus 2018 I Kadek Rian Mahendra; Ni Ketut Rasmini
E-Jurnal Akuntansi Vol 27 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.v27.i03.p16

Abstract

This study aims to examine the information content by explaining at the market reaction to the announcement of the 7-Day Reverse Repo Rate BI increase on August 15 2018 as measured by the abnormal return and trading volume activity. This research is an event study with an observation period of 7 exchange workdays, namely three days before (t-3), event date (t0), and three days after the event (t + 3). The sample is a company incorporated in the LQ45 Index for the period of August 2018 to January 2019. The method of determining the sample is a purposive sampling technique. The data analysis technique uses paired samples t-test and Wilcoxon signed rank test. The results showed a difference in average abnormal return and average trading volume activity before and after a 7-Day Reverse Repo Rate BI increase on August 15, 2018. This indicates that the event has information content. Keywords: Event study, abnormal return, trading volume activity
Risiko Keuangan, Dewan Komisaris, Dewan Direksi dan Kinerja Keuangan Bank Perkreditan Rakyat Ni Putu Pradina Mas Jaya Ningrum; Ni Ketut Rasmini
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.p08

Abstract

The purpose of this study was to obtain empirical evidence of the effect of financial risk, the board of commissioners, and the board of directors on the financial performance of rural banks. This research was conducted at the Rural Bank (BPR) Badung Regency. The method of determining the sample used is purposive sampling. The number of samples taken was 31 BPRs with 2 years of observation so that there were 62 observations. The analysis technique used is multiple linear regression. Based on the results of the analysis, it was found that credit risk, liquidity risk, and operational risk have a negative effect on financial performance, while the board of commissioners and the board of directors have a positive effect on financial performance. This shows that the increasing credit risk, liquidity risk, and operational risk will reduce financial performance, while the greater the number of the board of commissioners and the board of directors, the more will control and supervise the company in meeting financial performance. Keywords : Financial Performance; Financial Risk; Board of Commissioners; Board of Directors, BPR.
PE ANALISIS PENGUNGKAPAN TRIPLE BOTTOM LINE DAN FAKTOR YANG MEMPENGARUHI: STUDI DI PERUSAHAAN INDONESIA DAN SINGAPURA Fitri Yanti; Ni Ketut Rasmini
E-Jurnal Akuntansi Vol 13 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

The triple bottom line is disclosure of company's accounts that reflect overall company performance both from the economic, social, and environmental. This research was conducted at the companies listed in Singapore Stock Exchange (SGX) and Indonesia Stock Exchange(IDX) period 2012, the number of samples taken 100 annual reports of companies. Multiple linear regression is used as analysis techniques. Profitability, foreign ownership, and characteristic of country in this research significantly influence the disclosure by the triple bottom line of the company in Indonesia and Singapore. While leverage and liquidity does not significantly influence the triple bottom line disclosure.
Kompetensi Akuntansi Sumber Daya Manusia dan Kinerja Pegawai dengan Produktivitas sebagai Variabel Intervening Ni Kadek Budi Arsani; Ni Ketut Rasmini
E-Jurnal Akuntansi Vol 31 No 9 (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.i09.p14

Abstract

This study aims to determine the effect of human resource accounting competence on employee performance with BUM Desa productivity as an intervening variable. Data collection was done through a questionnaire. This study uses a quantitative approach with primary data sources and secondary data. The population in this study were all BUM Desa in Gianyar Regency. The sample in this research is BUM Desa in Gianyar Regency with purposive sampling method. The analysis technique used is path analysis. The test results show that human resource accounting competence has a positive effect on the productivity of BUM Desa in Gianyar Regency. The productivity of BUM Desa has a positive effect on employee performance at BUM Desa, Gianyar Regency. Human resource accounting competence has a positive effect on employee performance at BUM Desa Gianyar Regency. Human resource accounting competence has a positive effect on employee performance through productivity at BUM Desa, Gianyar Regency. Keywords: Human Resource Accounting Competence; Productivity; Employee Performance.
Pengaruh Agresivitas Pajak Pada Corporate Social Responsibility dengan Ukuran Perusahaan Sebagai Pemoderasi Ida Ayu Intan Suryadewi; Ni Ketut Rasmini
E-Jurnal Akuntansi Vol 23 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.v23.i01.p26

Abstract

Corporate Social Responsibility (CSR) is a business commitment to contribute to sustainable economic development that is implemented by establishing a partnership with employees, corporate representatives and the general public. A company's CSR can be affected by tax aggressiveness and firm size. The purpose of this study is to determine the effect of tax aggressiveness on corporate social responsibility and to determine whether firm size can moderate the effect of tax aggressiveness on corporate social responsibility. This research was conducted on mining companies listed on the Stock Exchange Indoneisa (BEI) in 2014-2016. The sampling method was purposive sampling. Data analysis technique used is Moderated Regression Analysis (MRA). Based on the results of research, it is known that tax aggressiveness negatively affect corporate social responsibility. This research also shows that firm size is able to moderate the influence of tax aggressiveness on corporate social responsibility. Keywords: Corporate Social Responsibility, Tax Aggressiveness, Firm Size
Pengaruh Kompetensi SDM dan Locus Of Control Pada Pencegahan Fraud dalam Pengelolaan Dana Desa Ni Ketut Putri Pramesti Dewi; Ni Ketut Rasmini
E-Jurnal Akuntansi Vol 29 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.v29.i03.p12

Abstract

This research is aimed to acquire the empirical evidence of the influence of human resource competencies and locus of control on fraud prevention in the management of dana desa. This research has been selecting all of the 27 desa dinas in denpasar as the population. 108 respondent were collected as the sample. One of the non-probability sampling using census to obtained the data. Multiple linear regression technique analysis is applied to analyzing the data. This research shows that human resource competencies and locus of control, have given such an positive impact to the fraud prevention in the vilaage fund management . Keywords : Human Resource Competencies ; Locus Of Control Fraud.
INTEGRITAS SEBAGAI PEMODERASI PENGARUH DUE PROFESSIONAL CARE PADA KINERJA AUDITOR Luh Ayu Alita Ermayanthi; Ni Ketut Rasmini
E-Jurnal Akuntansi Vol 16 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 study was conducted to determine the effect of due professional care in the performance of the auditor as well as the moderating influence of integrity in the relationship between due professional care in the performance of auditors. Research method used is the quantitative approach associative shape. This research involves all functional positions in the Office of the Inspectorate auditor Klungkung and Gianyar comprised of 34 respondents. This study used a sampling method with saturated or census sampling method. The data analysis technique used is the technique of regression moderation through interaction test. Returns questionnaire in this study were 33. The results showed that the positive effect due professional care in the performance and integrity of auditors able to moderate the influence of due professional care in the performance of auditors in the Office of the Inspectorate Inspectorate Klungkung and Gianyar.
PENGARUH INDEPENDENSI, KOMPETENSI, DAN RUANG LINGKUP PEKERJAAN AUDIT PENGAWAS PADA EFEKTIVITAS PENGENDALIAN INTERN KOPERASI DI KABUPATEN BULELENG Bayu Sadhana Putra; Ni Ketut Rasmini
E-Jurnal Akuntansi Vol 8 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 independence, competence, and the scope of audit work supervisor of the effectiveness of internal control of the cooperative. This research was conducted in co-operatives located in Buleleng regency. The number of samples taken 42 samples cooperative, with purposive sampling method. Analysis technique used is multiple linear regression. The results of the analysis found that the independence, competence, and the scope of audit work supervisors have a significant effect on the effectiveness of internal control co-operative, which means fluctuations independence, competence, and the scope of audit work supervisor will have an impact on the effectiveness of internal control changes cooperatives.
Pengaruh Pengalaman Auditor dan Independensi Pada Kualitas Audit Dengan Etika Auditor Sebagai Variabel Moderasi Delsi Nia Sarca; Ni Ketut Rasmini
E-Jurnal Akuntansi Vol 26 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.v26.i03.p21

Abstract

The purpose of this study was to determine the effect of auditor experience and independence on audit quality with auditor ethics as a moderating variable. This research was conducted on all KAPs that are still operating in Bali Province. The sampling technique used was purposive sampling. Data were analyzed using the Moderated Regression Analysis (MRA) test. The results of the analysis show that the auditor's experience has a positive effect on audit quality, auditor independence has a positive effect on audit quality, auditor ethics strengthens the influence of auditor experience on audit quality and auditor ethics reinforces the influence of independence on audit quality in KAP Bali Province. Keywords: Auditor experience, independence, auditor ethics, audit quality
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