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<![CDATA[PENGARUH KOMPLEKSITAS OPERASI, KONTINJENSI, PERGANTIAN AUDITOR PADA AUDIT REPORT LAG DENGAN SPESIALISASI AUDITOR SEBAGAI PEMODERASI ]]>
<![CDATA[Gusti Ayu Nyoman Purnama Dewi]]>;
<![CDATA[I Dewa Gede Dharma Suputra]]>
<![CDATA[ E-Jurnal Akuntansi Vol 21 No 2 (2017) ]]>
Publisher : <![CDATA[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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DOI: 10.24843/EJA.2017.v21.i02.p02
<![CDATA[Penelitian ini bertujuan untuk menguji pengaruh kompleksitas operasi, kontinjensi, dan pergantian auditor pada audit report lag dengan dimoderasi oleh spesialiasi auditor. Populasi penelitian ini adalah perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) periode 2012-2015. Sampel sebanyak 32 perusahaan dengan 128 pengamatan diperoleh menggunakan metode purposive sampling. Data penelitian adalah data sekunder dan diperoleh dengan metode observasi non partisipan. Teknik analisis yang digunakan adalah analisis regresi berganda dengan menggunakan uji MRA (Moderated Regression Analysis). Hasil penelitian menunjukkan bahwa kompleksitas operasi dan kontinjensi berpengaruh positif dalam menyebabkanaudit report lag yang lebih panjang, sedangkan pergantian auditor tidak berpengaruh pada audit report lag. Spesialisasi auditor hanya mampu memperlemah pengaruh kontinjensi pada audit report lag. Spesialisasi auditor mampu memperlemah pengaruh dari adanya pelaporan kontinjensi sehingga audit report lagmenjadi lebih pendek.Kata kunci : audit report lag, kompleksitas operasi, kontinjensi, pergantian auditor, spesialisasi auditor]]>
<![CDATA[KEMAMPUAN CORPORATE SOCIAL RESPONSIBILITY MEMODERASI PENGARUH GOOD CORPORATE GOVERNANCE DAN LEVERAGE PADA NILAI PERUSAHAAN ]]>
<![CDATA[A. A. Sagung Putri Jayanti]]>;
<![CDATA[I Dewa Gede Dharma Suputra]]>
<![CDATA[ E-Jurnal Akuntansi Vol 14 No 1 (2016) ]]>
Publisher : <![CDATA[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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<![CDATA[This research aims to know the ability of corporate social responsibility to moderate the influence of good corporate social responsibility and leverage the value of the company in the real estate and property companies listed on the Indonesia stock exchange in 2011-2013. This research includes 12 real estate company and the property with the use of quantitative research in which research data is derived from the secondary data obtained from the observation of the non participant in the form of study documentation. This research data are qualified classical assumptions tests processed with multiple linear regression techniques. The results of the analysis showed that the managerial ownership and leverage the negative effect on the value of the company's institutional ownership, a positive effect on the value of the company, Corporate Social Responsibility (CSR) is not able to moderate the influence of Good Corporate Governance (GCG) and leverage the value of the company.]]>
<![CDATA[PENGARUH AUDIT FEE, GOING CONCERN, FINANCIAL DISTRESS, UKURAN PERUSAHAAN, PERGANTIAN MANAJEMEN PADA PERGANTIAN AUDITOR ]]>
<![CDATA[Made Aditya Bayu Pradhana]]>;
<![CDATA[I.D.G. Dharma Suputra]]>
<![CDATA[ E-Jurnal Akuntansi Vol 11 No 3 (2015) ]]>
Publisher : <![CDATA[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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<![CDATA[Substitution auditor is a behavior that is done by the company to switch auditors. The research objective was to determine the effect of audit fees, going concern opinion, financial distress, company size and management changes at the turn of the auditor. This type of data is in the form of quantitative audited financial statements 2008-2013 period manufacturing companies listed in Indonesia Stock Exchange. Method of sampling is using purposive sampling, the number of samples 96 companies. Data analysis techniques are logistic regression analysis (logistic regression), because the dependent variable using dummy variables. The results of this study are audit fees, going concern opinion and influence management changes at the turn of the auditor. While financial distress and client company size has no effect on the change of auditors.]]>
<![CDATA[Minat Mahasiswa Akuntansi untuk Memperoleh Sertifikasi Profesi Chartered Accountant (CA) ]]>
<![CDATA[Putu Sri Sukmawati]]>;
<![CDATA[I Dewa Gede Dharma Suputra]]>
<![CDATA[ E-Jurnal Akuntansi Vol 32 No 3 (2022) ]]>
Publisher : <![CDATA[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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DOI: 10.24843/EJA.2022.v32.i03.p11
<![CDATA[Chartered Accountant (CA) is a professional path to become a professional accountant and accountant with international standards. The purpose of this study is to provide empirical evidence regarding the effect of the level of understanding, attitude, and motivation on the interest of accounting students to obtain the Chartered Accountant (CA) professional certification. The research was conducted at the Faculty of Economics and Business, Udayana University. The number of samples used as many as 85 samples, with non-probability sampling method using purposive sampling technique. Data was collected by means of a questionnaire. The collected data was then analyzed using multiple linear regression analysis techniques. The results showed that the level of understanding, attitude, and motivation had a positive and significant effect on the interest of accounting students to obtain professional certification of Chartered Accountant (CA). Keywords: Level of understanding; Attitude; Motivation; Student Interest; CA Certification.]]>
<![CDATA[FINANCIAL DISTRESS SEBAGAI PEMODERASI PENGARUH OPINI AUDIT DAN PERTUMBUHAN PERUSAHAAN PADA AUDITOR SWITCHING ]]>
<![CDATA[Ni Wayan Wulan Tisna]]>;
<![CDATA[I Dewa Gede Dharma Suputra]]>
<![CDATA[ E-Jurnal Akuntansi Vol 19 No 3 (2017) ]]>
Publisher : <![CDATA[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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<![CDATA[Auditor who has a long relationship with the client is believed to be a consequence of high dependence that can create strong loyalty relationship and ultimately affect the mental attitude as well as their opinion. This type of research use associative method. The independent variable in this study is the audit opinion, and the growth of the company, while the variables of financial distress as a moderating variable, and the variable switching auditors as independent variables. The total sample uses 150 data with purposive sampling method. Analysis data using logistic regression analysis. The results showed that the audit opinion negatively affect the auditor switching. Growth company positive effect on the auditor switching. Financial distress weaken the influence of the audit opinion on the auditor switching. Financial distress weaken the influence of the company's growth in the auditor switching. Keywords: financial distress, audit opinion, growth of the company, auditor switching]]>
<![CDATA[PENGARUH SKEPTISISME PROFESIONAL AUDITOR, ETIKA PROFESI, KOMITMEN PROFESIONAL AUDITOR, DAN KEAHLIAN AUDIT TERHADAP PEMBERIAN OPINI ]]>
<![CDATA[Kadek Yulia Widiarini]]>;
<![CDATA[I.D.G. Dharma Suputra]]>
<![CDATA[ E-Jurnal Akuntansi Vol 18 No 1 (2017) ]]>
Publisher : <![CDATA[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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<![CDATA[The purpose of this study is to demonstrate empirically the effect of the auditor's professional skepticism, professional ethics, professional commitment auditors and audit expertise of the accuracy of giving opinions by the auditor at the Public Accounting office in Bali. This research was conducted at nine offices of public accounting firm in Bali in 2016 with auditors as many as 73 people from 81 sampled through the method of sample saturated. The data collection is done by distributing questionnaires and using multiple linear regression analysis. The results showed that: 1) professional skepticism auditor positive effect on the accuracy of giving opinions by the auditors, 2) professional ethics positive effect on the accuracy of giving opinions by the auditor, 3) professional commitment auditor positive effect on the accuracy of giving opinions by the auditor, and 4) audit expertise positive effect on the accuracy of the audit opinion by the auditor.]]>
<![CDATA[PENGARUH KOMPETENSI, PENGALAMAN, INDEPENDENSI, DAN MOTIVASI AUDITOR PADA KUALITAS AUDIT ]]>
<![CDATA[I Made Putra Partha Nadi]]>;
<![CDATA[I Dewa Gde Dharma Suputra]]>
<![CDATA[ E-Jurnal Akuntansi Vol 18 No 2 (2017) ]]>
Publisher : <![CDATA[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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<![CDATA[Independent auditor is the party that provides services mainly in the field of auditing financiaing statementses of a company goes increase the confidence users of audit reports that the company reported financial statements free of ingredient manipulation in reporting. This requires the auditor to consider audit quality it produces. This means that the end result will determine the quality of the audit of an auditor. To find out how the results of the audit required a reliable and terpecay auditor. This study used a questionnaire survey techniques. This nreaserch used populations or respondent’s it’s 90 pepople at auditors. The samples in this study with purposive sampling with a sample size that is used by 36 auditors. Analysis of the data used in this research is multiple linear regression analysis. The results of this research show that the competence, experience, independence and motivation auditor signifikans on audit quality.]]>
<![CDATA[INTEGRITAS SEBAGAI PEMODERASI PENGARUH PENGALAMAN AUDITOR PADA KUALITAS AUDIT ]]>
<![CDATA[I Gusti Agung Dwitariani]]>;
<![CDATA[I D. G. Dharma Suputra]]>
<![CDATA[ E-Jurnal Akuntansi Vol 16 No 3 (2016) ]]>
Publisher : <![CDATA[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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<![CDATA[This report aimed to review auditor’s experience influence on the audit quality. In addition, the research-also aimed to know whether integrity would moderating auditor’s experience influence on audit quality. The study was done in akuntan public office in Bali province. The sampel of in this research were 34 0f 98 external auditors. Sampling of the research is with the method of nonprobability sampling using to technique purposive sampling. The data collected using the method of survey with questionnaire technique. Moderating Regression Analysis (MRA) is used as the data analysis techniques According to the research analysis, it was found that auditor’s experience had some positive effects on the quality of audit. Integrity moderated ( strengthened ) the auditor experience influence in auditor quality. Integrity is pure moderators.]]>
<![CDATA[Pengaruh Skeptisisme Profesional, Independensi dan Pengalaman pada Kinerja Auditor dengan Reward Sebagai Variabel Pemoderasi ]]>
<![CDATA[Ni Made Mia Prabawati]]>;
<![CDATA[I Dewa Gede Dharma Suputra]]>
<![CDATA[ E-Jurnal Akuntansi Vol 24 No 2 (2018) ]]>
Publisher : <![CDATA[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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DOI: 10.24843/EJA.2018.v24.i02.p09
<![CDATA[The purpose of this study is to determine the effect of professional skepticism, independence and experience on the performance of auditors with rewards as pememerasi variables. This research takes place at Public Accounting Firm in Bali Province. The number of samples in this study are 71 auditors and determined by nonprobability sampling method that is purposive sampling. Data collection method used in this research is questionnaire. Data analysis used MRA. The results of this study indicate that professional skepticism, independence and experience positively affect the auditor's performance. The results of this study also show that rewards strengthen the relationship of professional skepticism, independence, and experience on auditor performance. To improve the performance of auditors and provide performance that is more qualified, it requires professional skepticism and high independence and experience in every auditor who works in Public Accounting Firm Bali, as well as the rewards provided also need attention. Keywords: auditor performance, professional skepticism, independence, experience and reward.]]>
<![CDATA[Pengaruh Penggunaan Sistem Informasi Akuntansi dan Teknologi Informasi Terhadap Kinerja Individual dengan Kemampuan Teknik Pemakai sebagai Pemoderasi pada Koperasi di Kota Denpasar ]]>
<![CDATA[Putu Maya Fransisca Rahayu]]>;
<![CDATA[I Dewa Gede Dharma Suputra]]>
<![CDATA[ E-Jurnal Akuntansi Vol 26 No 1 (2019) ]]>
Publisher : <![CDATA[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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DOI: 10.24843/EJA.2019.v26.i01.p01
<![CDATA[The study at 40 cooperation in the city of denpasar with 93 respondents. The technique of determination sampling method is used purposive with the questionnaire. The analysis using moderating regression analysis technique ( mra ) found results that prove the variable the use of accounting information system has positive effects and not significant on the performance of individual and information technology had a positive impact on the performance of individual .The ability of users variable technique can be moderating the influence of the use of accounting information system on the performance of individual and on the next outcome, technique variable the ability of users cannot be moderating the influence of information technology on the performance of individually on cooperation in Denpasar. Keywords : technical ability, the use of accounting information system, the use of information technology, individual performance.]]>
