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All Journal International Journal of Renewable Energy Development Journal of Multidisciplinary Academic Jurnal Dinamika Akuntansi dan Bisnis (JDAB) E-JURNAL AKUNTANSI
I Dewa Gede Dharma Suputra
Fakultas Ekonomi Dan Bisnis, Universitas Udayana
Chemistry Economics, Econometrics & Finance Education Energy Engineering Social Sciences

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Pengaruh Budaya Organisasi, Komitmen Dan Akuntabilitas Pada Kinerja Lembaga Perkreditan Desa Lidya Ayu Amanda; I D.G. Dharma Suputra
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.p05

Abstract

This research was conducted at the Village Credit Institution (LPD) in Denpasar City. The number of samples taken was 70 respondents. This study uses saturated samples. Data collection is done through interviews, observation and questionnaires. The data analysis technique used is multiple linear regression. Based on the results of the analysis it can be stated that organizational culture directly influences the positive performance of LPDs in Denpasar City. Direct commitment has a positive effect on LPD performance in Denpasar City. Accountability directly influences positively on LPD performance in Denpasar City. The application of organizational culture, commitment and good accountability to the organization will trigger good performance in an organization. The role of the leader of the organization must motivate and provide direction to its employees the goal is to build organizational culture, commitment and accountability in each employee (individual) to achieve the target organization that the organization wants. Keywords: Organizational culture, commitment, accountability and performance
PENGARUH EFISIENSI MODAL KERJA TERHADAP PROFITABILITAS KOPERASI SERBA USAHA Dewa Putu Kumara; I Dewa Gde Dharma Suputra
E-Jurnal Akuntansi Vol 9 No 2 (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

Cooperative is a legal entity that does business with aim of improving the welfare of members and surrounding communities. This research aims to determine the effect of current assets turnover, fixed assets turnover, total assets turnover, and working capital assets turnover on profitability Koperasi Serba Usaha in Kecamatan Penebel in 2010 to 2012. The analysis method used is multiple linear regression. The results of hypothesis-tests found that partially the current assets turnover has a negative significant effect on profitability, total assets turnover has a positive significant effect on profitability and working capital turnover has a negative significant effect on.
Pengaruh Profesionalisme dan Perilaku Disfungsional Auditor Pada Kualitas Audit dengan Kepuasan Kerja Sebagai Variabel Moderasi Putu Ayu Velia Purwaningsih; I Dewa Gede Dharma Suputra
E-Jurnal Akuntansi Vol 24 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.v24.i01.p09

Abstract

Tujuan penelitian ini untuk mengetahui pengaruh profesionalisme auditor dan perilaku disfungsional auditor terhadap kualitas audit dengan kepuasan kerja sebagai variabel moderasi pada Kantor Akuntan Publik di Bali.Penelitian ini dilakukan pada kantor Akuntan Publik di Bali dengan sembilan kantor pada tahun 2017 dengan jumlah auditor sebanyak 74 orang sebagai sampel melalui metode sample jenuh. Pengumpulan data dilakukan dengan menyebarkan kuesioner. 48 kuesioner dianalisis melalui teknik moderasi regresi analisis (MRA). Berdasarkan hasil analisis, variabel profesionalisme berpengaruh positif signifikan terhadap kualitas audit di Kantor KAP di Bali. Perilaku disfungsional auditor berpengaruh negatif signifikan pada kualitas audit di Kantor Akuntan Publik di Bali. Kepuasan kerja berpengaruh positif signifikan terhadap kualitas audit di Kantor Akuntan Publik di Bali. Kepuasan kerja memoderasi pengaruh positif profesionalisme pada kualitas audit di Kantor Akuntan Publik di Bali. Kepuasan kerja memoderasi pengaruh negatif perilaku disfungsional auditor pada kualitas audit di Kantor Akuntan Publik di Bali.
Pengaruh Financial Distress pada Auditor Switching dengan Reputasi Auditor Sebagai Variabel Moderasi Ni Putu Wulan Puspayanti; I Dewa Gde Dharma Suputra
E-Jurnal Akuntansi Vol 23 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.v23.i02.p20

Abstract

Laporan keuangan merupakan sarana yang bisa digunakan oleh entitas untuk mengkomunikasikan keadaan terkait dengan kondisi keuangannya kepada pihak-pihak yang berkepentingan Ada kemungkinan laporan keuangan ini dipengaruhi kepentingan pribadi, sementara pihak ketiga yaitu pihak eksternal selaku pemakai laporan keuangan sangat berkepentingan untuk mendapatkan laporan keuangan yang dapat dipercaya. Penelitian ini bertujuan untuk mengetahui pengaruh reputasi auditor dalam memoderasi pengaruh financial distress pada auditor switching. Populasi penelitian ini adalah perusahaan property & real estate yang terdaftar di BEI tahun 2012-2016 sebanyak 53 perusahaan. Penentuan sampel menggunakan teknik purposive sampling dengan sampel sebanyak 11 perusahaan. Teknik analisis yang digunakan adalah Moderated Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa financial distress berpengaruh positif terhadap auditor switching. Sedangkan reputasi auditor tidak mampu memoderasi pengaruh financial distress pada auditor switching.
PENGARUH RETRIBUSI PELAYANAN PASAR, PAJAK HOTEL DAN RESTORAN PADA PENDAPATAN ASLI DAERAH KABUPATEN GIANYAR I Dewa Gede Agung Dwi Temaja; I D.G. Dharma Suputra
E-Jurnal Akuntansi Vol 9 No 1 (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

In the current era of regional autonomy, local governments are expected to recognize the potential and the resources they have in order to be extracted and utilized as sources of finance such as local revenues, especially to meet the financing needs of governments and construction for the welfare of its people. The purpose of this study was to determine the effect of market service charges, hotel and restaurant tax to local revenues Gianyar fiscal year 2008-2012. This research was conducted at the Department of Revenue and Gianyar Regency Gianyar Central Bureau of Statistics, this study used secondary data, so the data collection method used was a non-participant observation method. Engineering analysis using multiple linear regression analysis techniques. Based on the analysis, it is known that the levy of service markets, hotel and restaurant taxes have a significant effect on local revenues Gianyar fiscal year 2008-2012. Variable levy market services, hotel and restaurant tax to contribute as much as 60,1 percent of local revenues while the remaining 39,9 percent is influenced by other variables not included in the research model.
ANALISIS KOMPARATIF TINGKAT KESEHATAN BANK ANTARA CAMELS DAN RGEC PT. BANK BPD BALI TAHUN 2012-2014 Ida Bagus Brahmananda; I.D.G Dharma Suputra
E-Jurnal Akuntansi Vol 19 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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Abstract

This study aimed to compare the health level of PT. Bank BPD Bali using CAMELS method and RGEC. This research is descriptive with quantitative approach. The object of this research is financial statements. Regional Development Bank Bali 2012-2014. Data collection techniques of research done by downloading the financial statements of the official website of PT. Regional Development Bank Bali. The analysis technique used is descriptive comparative method to determine the soundness of a bank to be classified into the health of banks. The study states that the level of Health PT. Bank BPD Bali using CAMELS method and RGEC, shows the title of the bank in accordance with the standards set by Bank Indonesia late, the average PT. Bank BPD Bali predicate very healthy in 2012-2014.
ANALISIS KINERJA DINAS PENDAPATAN DALAM PEMUNGUTAN PAJAK HOTEL, RESTORAN, DAN RETRIBUSI PELAYANAN PASAR Ni Luh Candrawati; I G.D. Dharma Suputra
E-Jurnal Akuntansi Vol 10 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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Abstract

This research was conducted in Gianyar District Revenue Office. This study aims to determine the level of economic, efficiency, and effectiveness of tax revenue, taxes restaurants and markets services levy Year 2008-2012. The results of this study the performance Giayar District Revenue Office to be reviewed based on the concept of Value for Money on hotel tax revenue, restaurant tax, and fees for the 2008-2012 service year market economies the average ratio of 86 percent can be categorized as economic, efficiency ratios mean means are 24,2 percent can be categorized as very efficient, and the average effectiveness ratio of 123,17 percent can be categorized as very effective. It can be said the performance of the Department of Revenue in the Gianyar regency hotel tax, restaurant tax, and levy service markets are in accordance with the concept of Value for Money.
Pengaruh Etika Profesi Dan Keahlian Audit Pada Kinerja Auditor Dengan Skeptisisme Profesional Auditor Sebagai Variabel Mediasi Ni Kadek Yunita Ardaleni; I Dewa Gede Dharma Suputra
E-Jurnal Akuntansi Vol 25 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.v25.i02.p24

Abstract

The purpose of this study to determine the influence of professional ethics and audit expertise on the performance of auditors with professional skepticism of auditors as a mediation variable at the Public Accounting firm in Bali Province. This research was conducted at Public Accountant Office of Bali Province with seven offices in 2017 with 74 auditor number as sample through saturated sample method. Data collection was done by distributing questionnaires with 48 respondents who returned and 26 not used because of no return and 48 questionnaires that met the criteria through path analysis technique (path analysis). Based on the results of the analysis, professional ethics variables have positive and significant influence on the performance of auditors at Public Accounting Firm in Bali. Audit expertise has a positive and significant impact on the performance of auditors at Public Accounting Firm in Bali. Professional skepticism has a positive and significant influence on the performance of auditors at Public Accounting Firm in Bali. Professional auditor skepticism mediates the positive effect of professional ethics on the performance of auditors at Public Accounting Firm in Bali. Professional auditor skepticism mediates the positive influence of audit expertise on auditor performance at Public Accounting Firm in Bali Keywords: professional ethics, audit expertise, professional skepticism of auditors, on auditor performance.
Pengaruh Kepemilikan Asing, Kepemilikan Institusional dan Leverage terhadap Pengungkapan Corporate Social Responsibility Ni Putu Tista Paradiva Yani; I Dewa Gede Dharma Suputra
E-Jurnal Akuntansi Vol 30 No 5 (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.i05.p10

Abstract

The purpose of this study was to determine the effect of foreign ownership, institutional ownership, and leverage on corporate social responsibility disclosure. The theory used is stakeholder theory. This research was conducted at the Indonesia Stock Exchange (IDX) in the mining company for the period of 2016-2018. Data analysis technique used is multiple linear regression analysis. The method of determining the sample non probability sampling with purposive sampling technique. The number of samples was 51 of 17 companies with a three-year observation period. The analysis shows that foreign ownership, ownership, institutional influence on the disclosure of corporate social responsibility, while leverage does not affect the disclosure of corporate social responsibility. Keywords: Corporate Social Responsibility; Foreign Ownership; Institutional Ownership; and Leverage.
PENGARUH TINDAKAN SUPERVISI, PENGALAMAN KERJA, KOMITMEN ORGANISASI, DAN KOMITMEN PROFESIONAL TERHADAP KEPUASAN KERJA AUDITOR I Made Angga Wiguna; I Dewa Gede Dharma Suputra
E-Jurnal Akuntansi Vol 16 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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Abstract

The purpose of this study was to determine the effect of supervise action, work experience, organizational commitment and professional commitment to job satisfaction auditor. This research was carried out on the existing public accounting firm in Denpasar. Data collected through questionnaires. The analysis technique used is multiple linear regression. The analysis found that the supervise action, work experience, organizational and professional commitments were significant and positive effect on auditor’s job satisfaction simultaneously. Work experience, organizational commitment and professional commitment partially were positive and significant impact on job satisfaction, while the supervise action were not partial effect on job satisfaction in auditors of the public accounting firm Denpasar.
Co-Authors A. A. Sagung Putri Jayanti A.A Lina Triadi A.A. Gede Raka Plasa Negara Ade Imron Rosadi Anak Agung Ngurah Bagus Dwirandra Anak Agung Sayu Gita Wulandari Anastasia Anggraini Anda, Martin Andhika Bayu Pratama Budi Ismanto Prasetyo Cok Istri Dian Rini Primadewi Desak Made Prami Utari Budiana Dewa Putu Kumara Dodik Ariyanto DODIK ARIYANTO Gde Setia Pratama Gusti Ayu Nyoman Purnama Dewi Gusti Ngurah Made Dwiphayana Herkulanus Bambang Suprasto I Dewa Gede Agung Dwi Temaja I Gusti Agung Gde Dennyningrat I Gusti Ayu Agung Ariani I Gusti Ayu Dwi Listya Dewi I Gusti Ayu Nyoman Budiasih I Gusti Lanang Suarmika I Gusti Ngurah Krisna Dwipayana I Ketut Sujana I Ketut Yadnyana I Komang Agus Julianto I Made Angga Wiguna I Made Arya Karang Utamayasa I Made Gheby Kusnadi I Made Putra Partha Nadi I Made Sadha Suardhika I Nyoman Sutapa I Nyoman Wirada Sanjaya I Putu Pande Hary Arjana I.D.A.A. Devy Paramastri Ida Ayu Gayatri Ida Ayu Putu Agiastuti Ida Ayu Sri Gayatri Ida Ayu Widya Krisna Dewi Ida Bagus Brahmananda Ida Bagus Putra Astika Ivana Elvaretta Indrianto K. Budiartha Kadek Hendra Gunawan Kadek Yulia Widiarini Komang Dyah Putri Gayatri Komang Trisdia Mahindrayogi Kompiang Martina Dinata Putri Kusnadewi Kusnadewi L. P. Novyanti Ciptana Ika Putri Lidya Ayu Amanda LINDIRA SUKMA DEWI Luh Putu Lusi Setyandarini Surya Made Aditya Bayu Pradhana Made Gede Wirakusuma Made Widi Wulandari Maria Meiatrix Ratna Sari Ni Kadek Yunita Ardaleni Ni Ketut Riska Astari Ni Komang Ayu Puspita Dewi Ni Luh Candrawati Ni Luh Kadek Puput Raiyani Ni Luh Made Herawati Ni Luh Putu Hendrayanti Ni Luh Putu Widhiastuti Ni Luh Supadmi Ni Made Laksmi Dewi Ni Made Manik Dwi Pramesti Ni Made Mia Prabawati Ni Putu Tista Paradiva Yani Ni Putu Wulan Puspayanti Ni Wayan Lady Andini Ni Wayan Ratna Dewi Ni Wayan Wulan Tisna Nizam Nizam Nyoman Indah Sadewi Nyoman Yudha Astriayu Widyari Oki Setyandito, Oki Pierre, Andrew John Putu Ayu Velia Purwaningsih Putu Gandha Parta Wijaya Putu Kemala Vidyantari Putu Maya Fransisca Rahayu Putu Novia Hapsari Ardianti Putu Nuniek Hutnaleontina Putu Sri Sukmawati Ruliff Tanoto Suprasto, Herkulanus Bambang Widyari, Nyoman Yudha Astriayu Wijayanti, Yureana