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All Journal Jurnal Ilmiah Akuntansi dan Bisnis Buletin Studi Ekonomi E-Jurnal Ekonomi dan Bisnis Universitas Udayana JURNAL MANAJEMEN AGRIBISNIS Asia-Pacific Management and Business Application Journal of Applied Business, Taxation and Economics Reseach Wiga : Jurnal Penelitian Ilmu Ekonomi International Journal of Accounting & Finance in Asia Pasific E-JURNAL AKUNTANSI

I Wayan Ramantha

Fakultas Ekonomi Dan Bisnis Universitas Udayana

Author-ID : 2941306

Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

Published : 72 Documents Claim Missing Document

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Local Culture and Rules as Competitive Strategic Predictor and the Impact on Real Estate Industry Performance in Indonesia Dewa Putu Selawa; Armanu Thoyib; I Wayan Ramantha; djumahir Djumahir
APMBA (Asia Pacific Management and Business Application) Vol 1, No 3 (2013)
Publisher : Department of Management, Faculty of Economics and Business, Brawijaya University

Resources and operational environment of a company are known to have important role in its competitive strategic formulation. These three variables also found influencing business performance. However, little is known about the influence of an understanding toward local culture and rules where a company operated on competitive strategic formulation and the impact on business performance. This research is aimed to find out about the influence of an understanding and implementation of Tri Hita Karana as one of intangible strategic resources and the influence of local rules either in form of regional regulation or customary rules on competitive strategic formulation of real estate company operated in Indonesia, whcih is in Bali Province.In order to harmonize company with its environment through three dimensions based on Hindu philosophy (parahyangan as the manifestation of God dimension, pawongan as the manifestation of humanity dimension and palemahan as the manifestation of natural environment dimension), it is proven that understanding and implementation of Tri Hita Kirana have the highest influence from seven strategic resources formulation of a company. In addition, local rules also proven to significantly influence environmental dynamic faced by real estate companies operated in Bali. The research verified that resources owned by and environmental dynamics of a company have significant influence on competitive strategic that further influence business performance measured using Balance Score Card method.

Pelatihan Kerja Memoderasi Pengaruh Tingkat Pendidikan dan Pengalaman Kerja Pada Efektivitas Pengendalian Internal Made Andiva Mahendra; I Wayan Ramantha
Jurnal Ilmiah Akuntansi dan Bisnis Vol 13 No 1 (2018)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

The purpose of this study is to prove empirically about the effevt of educational level and work experience on the effectiveness of internal control with job training as a moderating variable. This research conducted at Kantor Inspeksi Denpasar, PT Bank Rakyat Indonesia (Persero) Tbk.The number of samples in this study were 51 respondents, with sampling using purposive sampling method. The data collected by questionnaires and data analysis techniques using moderated regression analysis (MRA). The results of this study proves empirically that educational level has not effect on the effectiveness of internal control, work experience has a positive effect on the effectiveness of internal control, job training stengthens the influence of educational level on the effectiveness of internal control, and job training is unable to moderate the effect of work experience on the effectiveness of internal control. Keywords:JobTraining, educational level, work experience, effectiveness of internal control.

PENGARUH JENIS ROLE STRESS PADA KINERJA AUDITOR DENGAN BURNOUT SEBAGAI INTERVENING PADA KAP DI BALI Meita Trisnawati; I Wayan Ramantha; Maria M. Ratna Sari
Buletin Studi Ekonomi VOL.22.NO.2. AGUSTUS 2017 (PP 113-261)
Publisher : Buletin Studi Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (150.757 KB)

Auditor is profession with high level of stress that lead to burnout. The intention of this study is toobtain observed information of the effect of role conflict, role ambiguity and role overload on auditorperformance. To obtain empirical evidence of the effect of role conflict, role ambiguity and role overloadto burnout. To achieve observed information of the impact of burnout on auditor performance. Topersuade the capability of burnout in mediating the effect of role conflict, role ambiguity and roleoverload on auditor performance. The population of this research is all public accounting offices in BaliProvince. The sample is chosen by purposive sampling method with criteria of auditors with workingexperience at public accounting office at least one year and auditors who have done minimum one auditassignment. Data are analyzed using path analysis. The test outcome show that role conflict and roleambiguity have negative impact to auditor performance. Role conflict, role ambiguity and role overloadhave positive effect on burnout. Burnout is able to fully mediate the negative effect of role conflict, roleambiguity and role overload on auditor performance.Keywords: auditor performance, role conflict, role ambiguity, role overload and burnout

Pengaruh Pengalaman, Orientasi Etika, Komitmen dan Budaya Etis Organisasi pada Sensitivitas Etika Auditor Badan Pengawasan Keuangan dan Pembangunan Perwakilan Provinsi Bali Putu Purnama Dewi; I Wayan Ramantha; Ni Ketut Rasmini
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME 04.NO.11.TAHUN 2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (154.538 KB)

This research examines the influence of experience, ethical oriented, commitment and ethical culture organization towards sensitivity of an auditor of the finance and development supervisor agency (BPKP),Bali representative. Number of respondents taken in this research were 60 respondents. Data was obtained through questionnaire by distributing it to the auditors of the finance and development supervisor agency (BPKP). Multiple linear regression analysis was used within this research.This research indicates that auditors experiences have no significant effects on their sensitivity. Idealism has positive impacts on the sensitivity of an auditor, whereas relativism has negative impacts on the sensitivity of an auditor in the finance and development supervisor agency (BPKP). Professional commitment has positive impacts on the sensitivity of an auditor. Organizational commitment also has positive impacts on the sensitivity of an auditor of the finance and development supervisor agency (BPKP). Ethical Culture of organizations do have a positive influence to the sensitivity of an auditor of the finance and development supervisor agency (BPKP).

ANALISIS FAKTOR-FAKTOR DALAM PERSPEKTIF FRAUD TRIANGLE SEBAGAI PREDIKTOR FRAUDULENT FINANCIAL REPORTING I Gusti Putu Oka Surya Utama; I Wayan Ramantha; I Dewa Nyoman Badera
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.07.NO.01.TAHUN 2018
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

The reduction of financial reporting information’s quality is caused by management fraud behavior by manipulate the financial reporting in order to looks good. This research aims to obtain empirical evidence the effect of fraud triangle factors are financial stability, external pressure, personal financial need, financial targets, nature of industry, ineffective monitoring, organizational structure, and auditor switching to fraudulent financial reporting in nonfinancial companies which listed in Indonesia Stock Exchange period 2012-2014. The sample determined by utilizing purposive sampling technique, therefore as many as 156 of observation sample was obtained. The data observed by logistic regression analysis method. The results show that pressure element these are financial stability, external pressure, and personal financial need has a positive effect to fraudulent financial reporting. Opportunity element these are organizational structure has a negative effect to fraudulent financial reporting. Rationalization element, auditors switching has a positive effect to fraudulent financial reporting. Meanwhile financial targets, nature of industry, and ineffective monitoring have no effect.

ANALISIS VARIABEL KEUANGAN SEBAGAI PREDIKTOR BETA SAHAM I Kadek Satria Nova; I Wayan Ramantha; Made Gede Wirakusuma
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.03.N0.02.TAHUN 2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (177.963 KB)

There are certain risks and returns that may appear and need to be considered by investors in capital market. The two types of risk are systematic risk and unsystematic risk. Systematic risk is also called as beta since it is the measurement of systematic risk. Based on previous researches, it was obtained that financial variables including financial leverage, liquidity, asset growth, profitability and dividend payout ratio had inconsistent results as stock beta predictor. Therefore the researcher is motivated to examine these financial variables as the stock beta predictor. Technique of data analysis in this research are of test of classic assumptions and test of hyphotesis that used multiple regression analysis. The research result: 1) financial leverage cannot affect stock beta because. 2) Liquidity has negative significant effect to stock beta. 3) Asset growth cannot affect stock beta. 4) Profitability has positive significant effect to stock beta. 5) Dividend payout ratio cannot affect to stock beta.

REAKSI PASAR MODALTERHADAP PERISTIWA PELANTIKAN KABINET INDONESIA MAJU HASIL RESHUFFLE JILID I TAHUN 2020 Ida Bagus Jelantik Tenaya; I Wayan Ramantha
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.11.NO.01.TAHUN.2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

This research was conducted on the Indonesia Stock Exchange on LQ45 indexed stocks. The dependent variable in this study is the market reaction which is measured by abnormal returns around the date of the inauguration of the Indonesia Maju cabinet as a result of the reshuffle volume I in 2020. The number of samples taken is 43 companies, using purposive sampling technique. Data collection was carried out by archival research methods. Based on the results of the analysis, it was found that there was a significant difference in abnormal returns before and after the inauguration of the Indonesia Maju cabinet as a result of the 2020 reshuffle volume against the LQ45 indexed company shares listed on the IDX. This happened because the inauguration of the Indonesia Maju cabinet resulting from the 2020 reshuffle volume I contained information so that the market needed fast time to achieve a new balance. Investors in this study react quickly in absorbing information so that it is in accordance with the semi-strong form of efficient market.

KEMAMPUAN GOOD CORPORATE GOVERNANCE DALAM MEMODERASI PENGARUH INTELLECTUAL CAPITAL DISCLOSURE DAN REPUTASI AUDITOR PADA NILAI PERUSAHAAN I Made Joni Suparsa; I Wayan Ramantha; I Dewa Nyoman Badera
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.06.NO.02.TAHUN 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (462.006 KB)

The purpose of this study was to obtain empirical evidence about the ability of good corporate governance in the moderating influence of intellectual capital disclosure and auditor reputation on the value of companies listed on the Indonesia Stock Exchange 2011-2014 period. Signalling Theory, Contingency Theory and Legitimacy Theory is a theory that underlies this study. The sampling method used was purposive sampling, and the sample size in the study was 56 companies. The analysis technique used is Moderated Regression Analysis (MRA). The results obtained indicate that good corporate governance is not able to moderate the influence of intellectual capital disclosure in the company's value. But good corporate governance reinforces the influence of auditor reputation on the value of the company.

PERSEPSI MAHASISWA AKUNTANSI PADA PERILAKU WHISTLEBLOWING Ni Nengah Lasmini; I Wayan Ramantha
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.08.NO.10.TAHUN 2019
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Consistent and repeated of financial frauds have given serious adverse effect on whole business sector. Whistleblowing is one of the most effective solution for detecting financial frauds, but most people still avoiding be a whistleblower because of many factors can affecting, so that this research aimed to explain and explore factors that affecting whistleblowing behaviour. This research take place at Faculty of Economic and Business Udayana University with total sample 321 accounting students in bachelor degree and master degree. Data analyse using structural analysis by SmartPLS 3.2.6 64bit software program through evaluating outer model, inner model and hypothesis testing. This research shows: first whistleblowing intention mediating effect of attitude toward behavior on whistleblowing behavior. Second, subjective norm just having positive effect on whistleblowing intention but fail to mediate effect subjective norm on whistleblowing behavior. Third, whistleblowing intention mediating effect perceived behavior control on whistleblowing behavior. Fourth, perceived behavior control has positive effect on whistleblowing behavior

DAMPAK MODERASI PROFITABILITAS TERHADAP PENGARUH CORPORATE SOCIAL RESPONSIBILITY PADA NILAI PERUSAHAAN MANUFAKTUR Agusta Amamda Wulandari; I Wayan Ramantha; Made Gede Wirakusuma
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.05.NO.07. TAHUN 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (175.021 KB)

The incosistency of result of research on the influence of Corporate Social Responsibility for firm value indicate other factors also influencing, so as to encourage researchers to input profitability as moderation variable. The method of sampling technique used on this research is purposive sampling with a sample amount 37 manufacturing companies that listed in Indonesia Stock Exchange (ISE) in year of 2008-2012, and amounting to 174 surveillances. Statistical anaylisis includes the classic assumption test and test the feasibility of this model, and Moderated Regression Analysis (MRA) test used to examine the effect of moderating variable in this research hypothesis. The result of classic assumption test indicates that regression model has just fulfilled the requirement of classic assumption test. The hypothesis test results are: 1) Corporate Social Responsibility has the positive effect on manufacturing firm value listed in Indonesia Stock Exchange, 2) Profitability as moderating variable is proven and capaable to strengthen the relations between Coporate Social Responsibilty with manufacturing firm value that listed in Indonesia Stock Exchange.

Co-Authors A.A. Yogi Prasanjaya Agusta Amamda Wulandari Anak Agung Istri Vita Wisaputri Ari Pramana Armanu Thoyib Armanu Thoyib Ayu Alit Cita Dewi Cokorda Bagus Wiadnyana Putra Desak Made Kemarayanthi Dewa Gde Ananta Wijana Dewa Nyoman Badera Dewa Putu Selawa Dewa Putu Selawa, Dewa Putu Dewi, Gusti Ayu Ketut Rencana Sari djumahir Djumahir Djumahir Djumahir Gede Mandirta Tama Gerianta Wirawan Yasa Gintar Gimbara I Dewa Gede Pingga Mahariana I Dewa Gede Pingga Mahariana I G. A. M. Agung Mas Andriani Pratiwi I Gede Cahyadi Putra I Gede Hendra Dharma Wicaksana I Gusti Ayu Cintya Suri Awya Wambarika I Gusti Putu Oka Surya Utama I Kadek Satria Nova I Ketut Yadnyana I Made Dwi Kresna Ratha I Made Joni Suparsa I WAYAN BUDIASA I Wayan Suartana Ida Ayu Made Purba Dwiyanthi Ida Ayu Pradnyandhari Dewi Ida Ayu Saraswati Ida Ayu Sintya Puspita Dewi Ida Bagus Jelantik Tenaya Ida Bagus Panji Sedana Ida Bagus Panji Sedana Ida Bagus Pramayoga Ida Bagus Satwika Adhi Nugraha Indah Putri Ambari Kade Purnama Dewi Kadek Indah Dwi Lestari KETUT BUDI SUSRUSA Ketut Krisna Savitri Komang Oktarini Komang Ratih Komala Lestari Komang Wahyu Surya saputra Komang Wisnu Angga Sukma Loranita Gladys Made Andiva Mahendra Made Edy Septian Santosa Made Gede Wirakusuma Marcelinus Sangap Nauli Radjagukguk Maria Meiatrix Ratna Sari Meita Trisnawati Mimba, Ni Putu SH Ni Kadek Dwi Apriyantari Ni Kadek Kartika Yogiswari Ni Ketut Rasmini Ni Luh Putri Dea Giantari Ni Luh Putu Eka Putri Maharani Ni Luh Putu Paramita Novi Astuti Ni Luh Putu Wiagustini Ni Luh Putu Wiagustini Ni Luh Sri Septiarini Ni Made Dwi Umidyathi Karang Ni Made Rahindayati Ni Nengah Lasmini Ni Putu Arista Devi Ni Putu Eka Kartika Putri Ni Putu Piorina Fortuna Sari Ni Putu Ria Arista Dewi Ni Putu Ria Arista Dewi, Ni Putu Ria Arista Ni Putu Sri Harta Mimba Ni Wayan Puspita Dewi Ni Wayan Sari Utami Ni Wayan Sukaningsih Lili Cahyani Pande Komang Suparyana Putri Oceana Maharani Putu Purnama Dewi Putu Putri Sawitri PUTU SUGIARTAWAN Putu Winning Arianandini Rosko Atmaja Sang Putu Krisnanda Adhitama Suryana , I Gusti Ngurah Agung

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