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PENGARUH PROSEDUR, PENDIDIKAN, TEKANAN WAKTU, DAN ANGGARAN REVIU PADA KUALITAS REVIU LAPORAN KEUANGAN PEMERINTAH DAERAH Komang Widyarini; Ni Made Dwi Ratnadi
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.05.NO.03.TAHUN 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

The purpose of this study are examine the effect of the review procedures, educational background, time pressure, and review funds budget on the quality review of the Local Government Finance Report. The population of this research was the Government Internal Supervisory Apparatus Inspectorate of Provincial/District/City in Bali which amounted to 171 people. The samples consisted 45 of people that were determined by purposive sampling technique. The data were analyzed using linear regression and data were collected by questionnaire. The analysis showed that the review procedures, educational background, and the review funds budget a positive effect on the quality review of local government financial reports. The time pressure affected in negatively on the quality review of local government financial reports. The pressure affected the result because of time constraints and the complexity of the task assignment higher then what it was expected. The regional Inspectorate optimize on assignments between budget time and complexity of the task in order to lower the risk and also  decrease in the quality of the review.
Pengaruh Skeptisisme Profesional, Etika, Tipe Kepribadian, Kompensasi, Dan Pengalaman Pada Pendeteksian Kecuarngan Kadek Gita Arwinda Sari; Made Gede Wirakusuma; Ni Made Dwi Ratnadi
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.07.NO.01.TAHUN 2018
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (351.309 KB) | DOI: 10.24843/EEB.2018.v07.i01.p02

Abstract

Penelitian ini bertujuan untuk mendapatkan bukti empiris pengaruh skeptisisme profesional, etika, tipe kepribadian, kompensasi, dan pengalaman pada pendeteksian kecurangan. Kemampuan auditor dalam mendeteksi kecurangan dapat dipengaruhi oleh karakteristik yang dimiliki oleh auditor, baik karakteristik personal auditor maupun karakteristik dari luar personal auditor. Salah satu karakteristik personal yang mempengaruhi pendeteksian kecurangan adalah skeptisisme profesional yang dimilik oleh seorang auditor. Karakteristik personal lainnya yang dapat mempengaruhi pendeteksian kecurangan adalah etika, tipe kepribadian, dan pengalaman. Selain itu kompensasi merupakan salah satu karakteristik dari luar personal auditor yang mempengaruhi pendeteksian kecurangan. Kelima karakteristik tersebut tentunya akan berpengaruh pada bagaimana kemampuan auditor dalam mendeteksi kecurangan. Kajian teoritis yang digunakan dalam penelitian ini adalah teori atribusi. Metode penentuan sampel yang digunakan dalam penelitian ini adalah metode nonprobability sampling dengan teknik purposive sampling yaitu auditor yang pernah melakukan audit investigatif dan pernah ditugaskan dalam pekerjaan lapangan. Sampel dalam penelitian ini sebanyak 66 orang auditor. Teknik analisis data yang digunakan dalam penelitian ini adalah Analisis Regresi Linear Berganda. Instrumen penelitian telah lulus uji validitas dan reliabilitas. Model regresi juga telah lulus uji asumsi klasik. Hasil analisis menunjukkan skeptisisme profesional, etika, kompensasi, dan pengalaman berpengaruh positif pada pendeteksian kecurangan, sedangkan tipe kepribadian tidak berpengaruh pada pendeteksian kecurangan.
PENGARUH FAKTOR DEMOGRAFIS DAN PSIKOLOGIS PADA KINERJA ACCOUNT REPRESENTATIVE DIREKTORAT JENDERAL PAJAK Eva Yunita; Dewa Gede Wirama; Ni Made Dwi Ratnadi
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.05.NO.10.TAHUN 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

This study analyzes whether demographic and psychological factors affect the performance of account representatives of the Directorate General of Taxes. Demographic factors in this study represented by age, gender, and the length of work experience. Psychological factors represented by personality-job fit and psychological capital. Total sampel are 384 account representatives who were willing to fill out the research questionnaires distributed online. The data were analyzed using multiple linear regressions. The analysis shows that age, the length of work experience, personality-job fit, and the psychological capital have a positive effect on the performance of the account representatives, while the gender does not affect the performance of account representatiives. The results of this study could be used by the Directorate General of Taxes as a reference in the placement and development of its account representatives.
PENGARUH PARTISIPASI PEMAKAI SISTEM INFORMASI AKUNTANSI, DUKUNGAN MANAJEMEN PUNCAK, DAN PENDIDIKAN DAN PELATIHAN PADA KINERJA SISTEM INFORMASI AKUNTANSI DENGAN KOMPLEKSITAS TUGAS SEBAGAI VARIABEL PEMODERASI I Kadek Muliana; Herkulanus Bambang Suprasto; Ni Made Dwi Ratnadi
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.06.NO.06.TAHUN 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

This research was aimed to examine and obtain empirical evidence the effect of user accounting participation information system, top management support, and education on the performance of accounting information system with the complexity of the task as moderating variable. The place of research conducted at a banjar’s cooperative in Gianyar regency. The techniques of data collection using questionnaires. The samples used 60 cooperatives were selected use the method of sampling non probability with purposive sampling technique. Data analysis techniques used multiple linear regression analysis moderation regression analysis (MRA). The results obtained are user participation accounting information systems positive effect on the performance of accounting information systems, top management support positive effect on the performance of accounting information systems, education and training have positive influence on the performance of accounting information systems.
PENGARUH TINGKAT KECERDASAN DAN PENGALAMAN AUDIT TERHADAP KESIAPAN AUDITOR DALAM MENGHADAPI AFTA 2015 (Studi Empiris pada Auditor di Kantor Akuntan Publik Provinsi Bali) I Gst Agung Krisna Lestari; I Made Sadha Suardikha; Ni Made Dwi Ratnadi
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.05.NO.05.TAHUN 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

The Level of auditor comprehension especially in pacing IFRS and audit experience were important thing to know  auditor’s readiness to face 2015 AFTA. Motivation Theory theory purposed by Gibson in 2004 was the main theory. the primary data was used as data collection method in this research in which it was done to 75 of  98 auditor spread in nine KAP located in Bali. This research used multiple linear regression with assistant of SPSS version 17 as analysis data method. The result of this research was that comprehension level had positive impact for auditor’s readiness to face 2015 AFTA, audit experience as well. The conclusion of this research was that auditors having high comprehension level especially in understanding IFRS and having good readiness level, would prefer to have high readiness level to face 2015 AFTA.  
PENGARUH KOMPETENSI DAN BUDAYA ORGANISASI PADA KINERJA PENYUSUN LAPORAN KEUANGAN SATUAN KERJA MELALUI KOMITMEN ORGANISASI Veryanto Adi Prakoso; Ni Made Dwi Ratnadi; IGAM Asri Dwija Putri
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.06.NO.07.TAHUN 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (585.719 KB) | DOI: 10.24843/EEB.2017.v06.i07.p07

Abstract

This study aims to obtain empirical evidence of the influence of competence, organizational culture on performance of the financial report's authors work unit ministry/institutions through organizational commitment. The research was conducted at the working unit ministries / agencies in the area of ??payment KPPN Denpasar. Samples used as many as 144 respondents using purposive sampling technique. Data is collected using a questionnaire. Data were analyzed using Path Analysis. The results of this study indicate that competence of a positive effect on the performance of financial report's authors, organizational culture of positive effect on performance financial report's authors, organizational commitment of a positive effect on the performance of financial report's authors, competency of positive effect on organizational commitment of financial report's authors, organizational culture had no effect on organizational commitment of financial report's authors, competence of positive effect on the performance of the financial report's authors through organizational commitment and organizational culture of positive effect on the performance of the financial report's authors through organizational commitment.
PENGARUH TIPE KEPRIBADIAN CONVENTIONAL, ADVERSITY QUOTIENT, DAN MOTIVASI BERPRESTASI PADA KINERJA AKADEMIK MAHASISWA MAGISTER AKUNTANSI Ida Ayu Arie Ristadewi; Ni Made Dwi Ratnadi; Ida Bagus Putra Astika
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.06.NO.05.TAHUN 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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This study aimed to get empirical evidence of the effect of conventional personality type, adversity quotient, and achievement motivation in master of accounting student’s academic performance. Conventional personality type according to Holland theories of vocational personalities and work environment is measured using Self-Directed Search questionnaire. Adversity Quotient is measured using Adversity Response Profile questionnaire and achievement motivation is measured using Work and Family Orientation questionnaire. Determination of the sample use saturated sampling techniques. The research data consisted of primary data obtained through questionnaires and secondary data related to GPA student. Data were analyzed using multiple linear regression analysis. The analysis shows that the higher the conventional personality type then the higher student’s academic performance was. Adversity Quotient and achievement motivation do not increase master of accounting student’s academic performance.
REALITAS PENGELOLAAN PIUTANG PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN DI KABUPATEN X Made Agus Kurniawan; Made Dwiratnadi; A.A.N.B Dwirandra
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.06.NO.10.TAHUN 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (398.519 KB) | DOI: 10.24843/EEB.2017.v06.i10.p06

Abstract

This study aims to reveal the reality of the PBB-P2 receivables management in terms of administration, billing, and write-off account receivables. Exploration understanding of informants using phenomenology as a methodology, with interpretive paradigm as a foothold research. The study's findings that the administration of accounts receivable is constrained by validation and updating data, human resource management, infrastructure, technology mastery, and a lack of understanding of accounting. Collection of accounts receivable PBB-P2 with the system pick up the ball, extend access to payment, and issuing summons for delinquent taxes. Write-off of receivables carried out only limited allowance, but the informant was aware that the receivables that have passed through the billing period should be removed.
PENGARUH KEPEMILIKAN MANAJERIAL, KEPUTUSAN INVESTASI, KEPUTUSAN PENDANAAN, DAN KEBIJAKAN DIVIDEN PADA NILAI PERUSAHAAN DI BURSA EFEK INDONESIA Gede Eka Ferry Ananta; I Made Sadha Suardikha; Ni Made Dwi Ratnadi
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME 03.NO.09.TAHUN 2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

A firm value is a particular condition which has been achieved by a company as an overview of society belief of firm that has through a process of activities for several years, namely since the company was established until the present. This research aims to examine the effect of managerial ownership, investment decisions, financing decisions, and dividend policy on the firm value in Indonesia Stock Exchange from 2009 until 2012. The selecting sample method is using purposive sampling thus obtained 35 firms of the sample total number within 128 observations. This data is analyzed by using a multiple linear regression analysis. Meanwhile the regression model has been examined by a classical assumption of regression analysis. In conclusion the analysis result showed that the investment decision and financing decision affect the firm value however, managerial ownership and dividend policy do not affect the firm value. Keywords: Managerial Ownership, Investment Decisions, Financing Decisions, Dividend Policy, and Firm Value A firm value is a particular condition which has been achieved by a company as an overview of society belief of firm that has through a process of activities for several years, namely since the company was established until the present. This research aims to examine the effect of managerial ownership, investment decisions, financing decisions, and dividend policy on the firm value in Indonesia Stock Exchange from 2009 until 2012. The selecting sample method is using purposive sampling thus obtained 35 firms of the sample total number within 128 observations. This data is analyzed by using a multiple linear regression analysis. Meanwhile the regression model has been examined by a classical assumption of regression analysis. In conclusion the analysis result showed that the investment decision and financing decision affect the firm value however, managerial ownership and dividend policy do not affect the firm value. Keywords: Managerial Ownership, Investment Decisions, Financing Decisions, Dividend Policy, and Firm Value A firm value is a particular condition which has been achieved by a company as an overview of society belief of firm that has through a process of activities for several years, namely since the company was established until the present. This research aims to examine the effect of managerial ownership, investment decisions, financing decisions, and dividend policy on the firm value in Indonesia Stock Exchange from 2009 until 2012. The selecting sample method is using purposive sampling thus obtained 35 firms of the sample total number within 128 observations. This data is analyzed by using a multiple linear regression analysis. Meanwhile the regression model has been examined by a classical assumption of regression analysis. In conclusion the analysis result showed that the investment decision and financing decision affect the firm value however, managerial ownership and dividend policy do not affect the firm value. Keywords: Managerial Ownership, Investment Decisions, Financing Decisions, Dividend Policy, and Firm Value
PENGARUH WORK ENGAGEMENT PADA KINERJA BENDAHARA PENGELUARAN DENGAN KEPEMIMPINAN TRANSFORMASIONAL SEBAGAI PEMODERASI Ni Luh Putu Astuti; Ni Putu Sri Harta Mimba; Ni Made Dwi Ratnadi
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.05.NO.12.TAHUN 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

Research was conducted  to determine the effect on the performance of work engagement treasurer and to determine the ability of transformational leadership moderating influence on the performance of work engagement treasurer BLU Udayana University.The study population was treasurer BLU Udayana University with study respondents were determined by saturation sampling technique with the number of respondents 112. Data source is the primary collected by using a questionnaire that was eligeble validity and reliability. Data is processed once eligible classical assumptions. Data analysis techniques used in the study is a simple linear regression and Moderated Regression Analysis (MRA).. Research model is already qualified test the feasibility of the model and test the coefficient of determination (adjusted R2) of 37,6 percent. The analysis showed that work engagement positive effect on performance BLU treasurer Udayana University. While variable transformational leadership weaken the influence of work engagement on performance BLU treasurer Udayana University.    
Co-Authors Ade Ayu Cahyaning Pratiwi Anak Agung Dwi Kristiyanthi Anak Agung Gde Putu Widanaputra Anak Agung Gede Pradnyana Dwipa Anak Agung Ngurah Bagus Dwirandra Anak Agung Vidyaswari Kedisan Anak Agung Vidyaswari Kedisan Andrea Diva Ananda Anggarini, Ni Made Anggi Anik Yuesti Arl Jonathan Paulalengan Ayu Intan Sari Cok Istri Ratna Sari Dewi Dea Devina Theja Desriyana Natalia Dewa Gede Wirama Dewa Gede Wirama Dewa Nyoman Badera Dewi, Ayu Aryista Dewi, Ni Putu Wina Purnama Dodik Ariyanto DODIK ARIYANTO Dwija P, I Gusti Ayu Made Asri EKA ARDHANI SISDYANI Eka Ardhani Sisdyani Emerentiana Ayu N.A.R.Roy Eva Yunita Fitria Jumiati Gayatri Gayatri Gayatri Gayatri Gayatri Gayatri Gede Eka Ferry Ananta Gerianta Wirawan Yasa Gregorious Paulus Tahu Herkulanus Bambang Suprasto I Gede Wahyu Krisnanda I Gst Agung Krisna Lestari I Gusti Agung Ayu Uttami Vishnuputri I Gusti Ayu Agung Damayanti I Gusti Ayu Made Asri Dwija Putri I Gusti Ayu Manuati Dewi I Gusti Ayu Nyoman Budiasih I Gusti Ketut Agung Ulupui I Kadek Muliana I Kadek Widhiadnyana I Ketut Budiartha I Ketut Sujana I Ketut Suryanawa I Ketut Yadnyana I Made Bana Partha I Made Joni Suparsa I Made Sadha Suardikha I Nyoman Hendra Aryadi I Nyoman Wijana Asmara Putra I Putu Sudana I PUTU SUDANA I Putu Sudarma I Wayan Rady Darmastika I Wayan Suartana I Wayan Sukarta Ida Ayu Arie Ristadewi Ida Ayu Laksmi Dewi Ida Ayu Putu Nugrahini Ida Bagus Nyoman Ramartha Putra Ida Bagus Odi Rezky Saputra Ida Bagus Putra Astika Ida Bagus Putu Mahasena IGAA. Rai Utami Handayani Indira Laksmi Irafitriana Jeva N. K. Budiartha Kadek Ayu Riana Dewi Kadek Clara Sintha Iswari Kadek Fajar Andika Karma Kadek Gita Arwinda Sari Kadek Gita Saraswati Kadek Indah Kusuma Dewi Kadek Thasia Windisaptarianti Devi Kadek Yuli Kurnia Dewi Kedisan, A.A Vidyaswari Kharisma Milinia Muji Rahayu Komang Widyarini Krisdayanti, Ni Putu Meita Krisna Ekayana Suputra Luh Fajarini Indah Mawarni Luh Komang Merawati Luh Pringgita Tami Sarasmita M Sultan Made Agus Kurniawan Made Ayu Prilla Winda Puspita Made Gede Wirakusuma Maria Meiatrix Ratna Sari Meli Yuli Ana Merta Widya Santhi Mira Hasta Andira Ni Kadek Darmiti Ni Kadek Mega Cahya Puspita Ni Kadek Satya Nanda Ni Kadek Sri Ayu Melyani Ni Kadek Uchi Laksmi Ni Luh Ayounik Mahasabha Ni Luh Gede Prita Enggie Cahyani Ni Luh Putu Astuti Ni Luh Putu Diah Cantika Wibawa Ni Luh Putu Wiagustini Ni Luh Risma Andika Dewi Ni Luh Sari Widhiyani Ni Made Ardi Naraswari Ni Made Inten Pramesti Ni Made Prapti Anggreni K Ni Made Suindari Ni Nyoman Anggar Seni Ni Nyoman Yuliana Damayanti Ni Putu Alit Febrianti Ni Putu Ayu Nirvana Setyawati Ni Putu Budiadnyani NI PUTU EKA DESYANTI Ni Putu Eka Dewayani Ni Putu Gita Darmayanti Ni Putu Jessica Anggi Wijaya Putri Ni Putu Krisna Dewi Ni Putu Sri Harta Mimba Ni Putu Sri Harta Mimba Ni Wayan Nariastiti Ni Wayan Noviantari Ni Wayan Puspita Devi Ni Wayan Resna Wardani Ni Wayan Yunisari Nuwa, Theresia Melania Nyoman Angga Pradipa Nyoman Radhika Saraswati Devi P. D'yan Yaniartha Sukartha Partha, I Made Bana Putu Agus Ardiana PUTU ARI DHARMA LAKSMI Putu Cintya Purnama Dewi Putu Indah Widyasari Putu Novia Hapsari Ardianti Putu Pande Ariawan Rakanti, Ni Putu Tarisa Putri Sinta Ratna Dewi Sukartha, Putu Dyan Yaniartha Sunitha Devi Syahputra Syahputra Syahputra, Yoga Aditya Eka Veryanto Adi Prakoso Widayani, Ni Luh Ulansari Manikan Widhyadanta, I Gede Dirga Surya Arya Yunitasari, Fitria Dewi Zulfa, Ilil Maidatuz