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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 Pergantian Manajemen dan Audit Fee pada Auditor Switching dengan Reputasi Auditor Sebagai Variabel Pemoderasi Made Widi Wulandari; I Dewa Gede Dharma Suputra
E-Jurnal Akuntansi Vol 25 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.v25.i01.p22

Abstract

Auditor turnover is a behavior that the client company does to transfer the auditor. The purpose of this research is to know and prove empirically the effect of management change and audit fee on switching auditor with auditor reputation as moderator variable. This research was conducted at manufacturing sector companies listed in Indonesia Stock Exchange (BEI) year 2012-2016. The population in this study amounted to 144 companies, by using purposive sampling technique obtained by a sample of 18 companies. Data analysis techniques used are descriptive statistical analysis, logistic regression analysis and interaction test. The test results show that the change of management has a positive influence on the switching auditor, then audit fee has no effect on the switching auditor and the auditor's reputation can not moderate the effect of switching management on the switching auditor. Keywords: auditors switching, change of management, audit fees.
FAKTOR-FAKTOR YANG MEMENGARUHI VOLUNTARY AUDITOR SWITCHING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Komang Trisdia Mahindrayogi; I Dewa Gde Dharma Suputra
E-Jurnal Akuntansi Vol 14 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

Auditor switching is the alternation of the public accounting firm that performed by a company,the alternation is possible because of the obligation (mandatory) and also voluntary (voluntary). This study purposes to determine the influence of public ownership, the growth of the company, going concern opinion, and the financial difficulties of the voluntary auditors switching. This study used logistic regression analysis with a sample of 42 companies based on the results of purposive sampling with criteria established. The test results showed that the variables of public ownership and growth of companies that proxied by the ratio of sales growth give a positive effect on voluntary auditor switching.The going concern opinion and financial difficulties do not affect the voluntary switching auditors.
FAKTOR-FAKTOR YANG MEMPENGARUHI AUDITOR DALAM PENGAMBILAN KEPUTUSAN UNTUK MEMBERIKAN OPINI AUDIT A. A. Istri Dewi Rharasati I. D. G. Dharma Suputra
E-Jurnal Akuntansi Vol 3 No 3 (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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Abstract

ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh etika profesi, komitmen profesional, pengalaman kerja, dan independensi auditor terhadap pengambilan keputusan untuk memberikan opini audit pada Kantor Akuntan Publik di Bali. Penelitian menggunakan  sampel sebanyak 50 dengan metode penentuan sampel yaitu purposive sampling dan teknik analisis data yang digunakan adalah analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa, etika profesi, komitmen profesional, pengalaman kerja, dan indepedensi auditor berpengaruh terhadap pengambilan keputusan untuk memberikan opini audit pada Kantor Akuntan Publik di Bali. Kata Kunci : etika profesi, komitmen profesional, pengalaman kerja, independensi, opini audi
Peran Karakteristik Personal Auditor Memoderasi Pengaruh Time Budget Presure Terhadap Perilaku Disfungsional Auditor I Nyoman Wirada Sanjaya; I Dewa Gede Dharma Suputra
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.p28

Abstract

The purpose of this study is to analyze the role of the characteristics of personal auditors to moderate the effect of budget time on dysfunctional auditors at the Public Accountant Office in the Province of Bali. This research was conducted in nine offices which were still active until 2018 and 70 auditors as samples through the saturated sample method. Data collection was done by distributing questionnaires with 70 respondents that met criteria of testing through the Moderating Regression Analysis (MRA) analysis technique. Based on the results of the analysis, the time budget pressure has a positive influence on the dysfunctional behavior of auditors at the Public Accountant Office in the Province of Bali. The characteristics of personal auditors are able to moderate or strengthen the positive influence of time budget pressure on the dysfunctional behavior of auditors at the Public Accountant Office in the Province of Bali. Keywords : Auditor's Personal Characteristics; Time Budget Presure; Auditor Dysfunctional Behavior.
PENGARUH STRUKTUR AUDIT, TEKANAN WAKTU, DISIPLIN KERJA DAN KOMITMEN ORGANISASI PADA KINERJA AUDITOR Komang Dyah Putri Gayatri; I Dewa Gde Dharma Suputra
E-Jurnal Akuntansi Vol 15 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 aims to determine the effect of the structure of audit, time pressure, work discipline and organizational commitment to the performance of auditors. This research was conducted in the Office of Public Accountant registered at Indonesian Institute of Accountants (IAPI) area of ??Bali in 2015. The samples were selected using purposive sampling so that the sample used in the study were 43 auditors. Data obtained by distributing questionnaires to auditors and analysis techniques used were multiple linear regression. Based on the results of analysis show that the structure of the audit, work discipline, and organizational commitment and significant positive effect while the pressure of time does not affect the performance of the auditor in public accounting firm in the province of Bali.
PENGARUH PENGENDALIAN INTERN DAN PENERAPAN PRINSIP-PRINSIP GOOD CORPORATE GOVERNANCE TERHADAP KINERJA MANAJERIAL A.A Lina Triadi; I.D.G Dharma Suputra
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

These research having an intention to analyze the authority of the internal control and the application of Good Corporate Governance principles on managerial performance. Managerial performance quantity is the one of important factor for company. Manager must be able to decipher the vision strategy in order to become concrete steps and it carried out. The data handpicked by using purposive sampling. The correspondents in this research are the staff of PT BRI (persero) Tbk. Branch Denpasar at or to the managerial level and chief executive (SPV). The collecting data used the questionnaire. After collecting the data later in processed and analyzed by SPSS version 17. Statistic method can applied to examine the hypothesis is multiple regressions. The result of this research as follows: I) the internal power has significant influence toward the managerial performance positively. 2) The application of Good Corporate Governance principles has significant influence toward the managerial performance positively.
PENGARUH CAPITAL ADEQUACY RATIO, NON PERFORMING LOAN DAN DANA PIHAK KETIGA PADA PROFITABILITAS Cok Istri Dian Rini Primadewi; I Dewa Gde Dharma Suputra
E-Jurnal Akuntansi Vol 12 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

Bank important it’s the institutiones acts as of financialy intermedediary betweened havee a fundss which required funding. Regional Development Bank (BPD) Bali is a special area banks running the local economy by offering savings and loans to customers. My reaserched examiness so it’s effecct capital adequacy ratio, non-performing loans and deposits on profitability in BPD Bali. The data used include the financial statements and annual reports BPD Bali during the period 2005 - 2012. The sampling technique using saturated sample, so that the population used all customers of BPD Bali. Based on the analysis of the results obtained capital adequacy ratio (CAR) has positive effect on profitability BPD Bali, non-performing loan (NPL) and the negative impact of third party funds have negative effect on the profitability of BPD Bali. Keyword : ratio, BPD Bali, profitability
PENGARUH OBEDIENCE PRESSURE, KOMPLEKSITAS TUGAS DAN SENIORITAS AUDITOR TERHADAP AUDIT JUDGMENT Ruliff Tanoto; I.D.G. Dharma Suputra
E-Jurnal Akuntansi Vol 21 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

The purpose of this study was to examine the influence of obedience pressure, complexity task and seniority auditor on audit judgment. Research conducted in the public accounting firm registered with the Indonesian Institute of Accountants (Certified) region of Bali in 2016. The sampling technique using saturated or census sampling. The data collection is done by distributing questionnaires to auditors. Independent auditor in carrying out audit tasks required an audit or audit policy judgment. The number of respondents are 50 auditors by using census method with technique analysis use multiple regression in this research. The results of this analysis showed that obedience pressure and complexity task have effect on audit judgment. Likewise, seniority auditor have effect on audit judgment.
Pengaruh Profitabilitas dan Leverage pada Nilai Perusahaan dengan Corporate Social Responsibility Sebagai Variabel Pemoderasi Ni Made Laksmi Dewi; I Dewa Gede Dharma Suputra
E-Jurnal Akuntansi Vol 28 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.v28.i01.p02

Abstract

The purpose of this study was to find out and obtain empirical evidence about the effect of profitability and leverage on firm value with Corporate Social Responsibility as a moderating variable. This study was conducted at mining companies listed on the Stock Exchange in 2015-2017. The number of samples taken was 14 companies with a number of research observations were 42 samples in 3 years, through nonprobability methods with purposive sampling technique. The analysis technique of this study used the Moderate Regression Analysis (MRA). Based on the results of the analysis it was found that profitability had a significant positive effect on firm value. Leverage had no significant negative effect on firm value . Corporate Social Responsibility strengthens the influence of profitability on corporate value. Corporate Social Responsibility weakens the influence of leverage on firm value.Keywords: Profitability, leverage, corporate social responsibility, corporate value.
Pengaruh Prinsip-Prinsip Good Corporate Governance pada Kinerja Keuangan Lembaga Perkreditan Desa I Dewa Gede Dharma Suputra; Ni Luh Putu Hendrayanti
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.p09

Abstract

This research was conducted at the Village Credit Institution (LPD) in North Kuta, Kuta and South Kuta Districts. The number of samples taken was 85 people with the Head and the LPD Supervisory Board as respondents, using non-probability sampling methods, especially saturated sampling. Data collection is done by questionnaire technique. The analysis technique used is multiple linear regression. Based on the results of the analysis it was found that transparency, accountability, responsibility, independence and fairness had a significant positive effect on financial performance. This shows that the more transparent in presenting information, responsible for managing LPDs, complying with applicable regulations, independent and fair and fair in giving tasks, the financial performance will increase. Keywords: Financial performance; Transparency; Accountability; Responsibility; Independence; Fairness; LPD.
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