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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 PERENCANAAN PAJAK DAN BEBAN PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA A.A. Gede Raka Plasa Negara; I.D.G. Dharma Suputra
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

ABSTRACT Tax planning and the deferred tax expense is an approach that can be used to detect the presence of earnings management practices. The purpose of this study to examine the effect of tax planning and the deferred tax expense on earnings management (Case Study at Manufacturing Companies Listed in Indonesia Stock Exchange). Samples are taken as much as 38 manufacturing companies which listed in Indonesia Stock Exchange in 2013 until 2015. The research method used is non-probability sampling methods, particularly purposive sampling. The analysis technique used is descriptive statistics and logistic regression method. Based on the analysis found that the tax planning positive effect on earnings management and the deferred tax expense positively affects the probability of earning management company.
PENGARUH INDEPENDENSI , PROFESIONALISME, DAN ETIKA PROFESI TERHADAP KINERJA AUDITOR PADA KANTOR AKUNTAN PUBLIK DI BALI Kompiang Martina Dinata Putri; I.D.G Dharma Suputra
E-Jurnal Akuntansi Vol 4 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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ABSTRAK Penelitian ini memiliki tujuan untuk mengetahui pengaruh independensi, profesionalisme, dan etika profesi terhadap kinerja auditor pada kantor akuntan publik di Bali. Metode yang dipergunakan dalam pengambilan sampel ialah purposive sampling. Jumlah kuisioner yang disebarkan sebanyak 76 kuisioner. Namun, yang kembali dan dapat digunakan untuk analisis lebih lanjut sebanyak 55 kuisioner. Analisis data yang pergunakan ialah regresi linear berganda dengan melihat koefisien determinasi, nilai statistik F dan statistik t. Hasil pada penelitian ini menunjukkan bahwa independensi, profesionalisme, dan  etika profesi berpengaruh positif terhadap kinerja auditor. Hal ini membuktikan bahwa semakin tinggi tingkat independensi, profesionalisme, dan etika profesi maka semakin tinggi hasil kinerja yang dihasilkan oleh auditor. Kata kunci: Independensi, Profesionalisme, Etika Profesi, dan Kinerja Auditor
Pengaruh Kompleksitas Tugas, Komitmen Organisasi, dan Time Budget Pressure Pada Perilaku Disfungsional Auditor Ida Ayu Widya Krisna Dewi; I Dewa Gede Dharma Suputra
E-Jurnal Akuntansi Vol 27 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.v27.i01.p03

Abstract

The purpose of this study was to examine the effect of auditor dysfunctional behavior caused by task complexity, organizational commitment, and time budget pressure. The location of this study is the BPKP Representative of Bali Province. The population in this study were all Auditor Functional Officers who worked at the BPKP Representative of Bali Province. The sample of this study conducted by saturated sampling techniques. The data used are primary data with data collection technique, namely questionnaires. The data analysis methods used in this study is multiple linear regression analysis. Based on the results of analysis, it is known that task complexity and time budget pressure have a positive effect on auditor dysfunctional behavior while organizational commitment has a negative effect on auditor dysfunctional behavior. Keywords: Task complexity, organizational commitment, time budget pressure, auditor dysfunctional behavior
PENGARUH KINERJA KEUANGAN, DANA ALOKASI UMUM DAN SILPA PADA ALOKASI BELANJA MODAL Ade Imron Rosadi; I Dewa Gede Dharma Suputra
E-Jurnal Akuntansi Vol 19 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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The purpose of this study to examine the effect of financial performance, general allocation fund, and SiLPA of the budget over the allocation of the capital expenditure budget in district/cities in the province of Bali in 2010-2014. The sampling method used was saturated sampling technique. The sample in this study the Budget Realization Report number 45 districts/cities that covering 8 districts and 1 city in the study period 2010-2014. Data analysis method used is multiple linear regression analysis method. Based on the analysis found that across the independent variables affect the dependent variable. Financial performance in the form of the ratio of local independence significant and negative effect on capital expenditure for the district/city of Bali Province, the general allocation fund significant and positive effect on capital expenditure for the district/city of Bali province, and SiLPA significant and positive impact on the capital expenditure for the district/city of Bali Province.
ROTASI MANDATORY SEBAGAI PEMODERASI PENGARUH NON AUDIT SERVICES, AUDIT TIME BUDGET PRESSURE PADA INDEPENDENSI AUDITOR I Gusti Ayu Dwi Listya Dewi; I Dewa Gede Dharma Suputra
E-Jurnal Akuntansi Vol 20 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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This study intends to obtain empirical evidence regarding mandatory rotation as the moderating influence of non-audit services and audit time budget pressure on auditor independence. This research was conducted at the Bali Provincial Public Accountant Office, which is registered in the Directory Institut Akuntan Publik Indonesia (IAPI) 2016. Using questionnaire technique survey method and 42 auditors as the population in this study that working in the Bali Provincial Public Accountant Office. This Study using sampling method non probability with saturated sampling technique. Analysis of the data used is Moderating Regression Analysis (MRA). The results of the analysis showed that the non-audit services have a negative effect on the independence of auditors, audit time budget pressure negatively influence the independence of the auditor, mandatory rotation weaken the influence of non-audit services on auditor independence. Mandatory rotation of audit time budget strengthens the influence of pressure on auditor independence.
INTEGRITAS SEBAGAI PEMODERASI PENGARUH EXPECTATION GAP PADA KINERJA AUDITOR Nyoman Indah Sadewi; I D G Dharma Suputra
E-Jurnal Akuntansi Vol 17 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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The purpose of this study was to determine the influence of expectation gap on the performance of auditors and to determine the ability of integrity in expectation gap moderating influence on the performance of auditors. The research was done at KAP Bali Province. The number of respondens taken as many as 87 people. The collection of data is done through questionnaire method, ie distribute a list of questionnaire to be filled or answered by the respondent auditor at KAP in Bali Province. Testing the hypothesis in this study using moderated regression analysis (MRA). Based on the analysis found that the expectation gap positive effect on the performance of auditors, and integrity capable of strengthening the influence of expectation gap on the performance of auditors. This indicates that the auditor has high integrity, it can heighten expectation gap so as to improve the performance of auditors.
Pengaruh Problem Solving Ability, Independensi dan Skeptisme Profesional Auditor Terhadap Kualitas Audit Putu Gandha Parta Wijaya; I Dewa Gede Dharma Suputra
E-Jurnal Akuntansi Vol 23 No 3 (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.i03.p08

Abstract

Audit yang berkualitas hanya dapat dihasilkan oleh suatu proses audit yang sudah ditetapkan standarnya. Berdasarkan riset-riset terdahulu menguji bahwa kualitas audit dipengaruhi oleh beberapa faktor. Penelitian ini bertujuan untuk meneliti pengaruh problem solving ability, independensi dan skeptisme profesional auditor terhadap kualitas audit pada kantor akuntan publik di provinsi Bali. Penelitian ini dilakukan pada Kantor Akuntan Publik di Bali tahun 2016. Jumlah sampel yang diambil 52 auditor yang bersedia berpartisipasi dalam penelitian ini. Sampel ditentukan dengan metode sensus. Data dikumpulkan dengan menggunakan metode survey. Teknik analisis data yang digunakan adalah analisis Regresi Linier Berganda. Berdasarkan hasil analisis, problem solving ability berpengaruh positif pada kualitas audit. Independensi berpengaruh positif terhadap kualitas audit. Skeptisme profesional auditor berpengaruh positif terhadap kualitas audit.
Hubungan Kegunaan dan Kemudahan Penggunaan SAIBA dengan Kualitas Laporan Keuangan Kantor Wilayah DJP Bali Budi Ismanto Prasetyo; I Dewa Gede Dharma Suputra
E-Jurnal Akuntansi Vol 24 No 3 (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.i03.p05

Abstract

The change in the accounting basis from cash to accrual to accrual basis is due to some things that cash-accrual accounting can not meet. The purpose of this research is to know and analyze the relationship of usability and ease of use of Accounting System of Institution Based Accrual (SAIBA) with quality of financial report of Regional Office of DGT Bali. The population in this study are SAIBA operators from all work unit in DGT Bali Regional Office. The sampling technique used was the census. Data analysis techniques used to test the hypothesis in this study is Spearman Rank correlation analysis. The results show that the strength of the relationship of the SAIBA usability variable with the quality of the financial statements can be classified into very strong relationships, as well as the strength of the relationship of the SAIBA ease-of-use variable with the quality of the financial statements. Keywords: Uses SAIBA, Ease of Use SAIBA, Quality of Financial Statement
PENGARUH CORPORATE GOVERNANCE, UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP INTEGRITAS LAPORAN KEUANGAN Ida Ayu Sri Gayatri; I Dewa Gede Dharma Suputra
E-Jurnal Akuntansi Vol 5 No 2 (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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ABSTRAK Laporan keuangan yang baik adalah laporan keuangan yang memiliki integritas atas informasi yang dikandung. Intergritas  laporan keuangan adalah sejauh mana laporan keuangan menyajikan informasi keuangan secara wajar, jujur dan tidak bias. Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh corporate governance, ukuran perusahaan dan leverage terhadap integritas laporan keuangan yang diukur dengan indeks konservatisme. Sampel penelitian ini adalah perusahaan manufaktur yang terdaftar di BEI periode 2009-2012, yang ditentukan dengan metode purposive sampling. Metode statistik yang digunakan adalah analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa mekanisme corporate governance, yaitu komisaris independen, komite audit berpengaruh positif dan signifikan, namun kepemilikan instutusional tidak signifikan terhadap integritas laporan keungan. Sementara itu, ukuran perusahaan dan leverage berpengaruh positif dan signifikan terhadap integritas laporan keuangan. Kata kunci: Integritas Laporan Keuangan, Corporate Governance, Ukuran Perusahaan, Leverage  
PENGARUH AUDIT FEE, JASA NON AUDIT, UKURAN KAP DAN LAMA HUBUNGAN AUDIT TERHADAP INDEPENDENSI PENAMPILAN I.D.A.A. Devy Paramastri; I.D.G. Dharma Suputra
E-Jurnal Akuntansi Vol 14 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

The independence of an appearance of independence is determined by impressions, opinions against the independence of public accountants individually and as a whole. The purpose of this study was to examine the effect of audit fees, non-audit services, the size of the firm, long relationship with the audit client to the independence of appearance accountant. The Methods of sampling is purposive sampling, with sample of 60 people. The analysis technique used is multiple linear regressions and classical assumption. Results of this research is the audit fee, the size of the firm and long-standing relationships with the audit client's positive effect on the independence of public accountants appearance while non-audit services negatively affect the appearance of the independence of public accountants. 
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