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

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PROFESIONALISME SEBAGAI PEMODERASI PENGARUH KEMAMPUAN INVESTIGATIF PADA PEMBUKTIAN KECURANGAN OLEH AUDITOR BADAN PENGAWASAN KEUANGAN DAN PEMBANGUNAN PROVINSI BALI Ni Wayan Puspita Dewi; I Wayan Ramantha
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

The purpose of this study was to determine the ability of returning Effect on Evidence Investigative Fraud By Auditor Financial and Development Supervisory Agency Bali Province. In addition, this study also aims to determine whether Professionalism will moderate influence on the ability Investigative Fraud Verification by the Auditor and Financial Supervisory Agency of Bali Provincial Development. The study was conducted in the Office of Financial and Development Supervisory Agency (BPKP) of Bali in 2016. The number of samples taken as many as 74 people auditor. The data collection is done by distributing questionnaires to the auditor. Data analysis technique used is simple regression analysis and test MRA (Moderating Regression Analysis). Based on the analysis, it is known that the ability of Investigative positive effect on Evidence Cheating By Auditor Financial and Development Supervisory Agency Bali Province. The study also found that professionalism is able to strengthen the influence of the Investigative Capability Verification Cheating By Auditor Financial Supervisory Agency of Bali Province.
PENGARUH COMPUTER ANXIETY DAN COMPUTER ATTITUDE PADA KEAHLIAN PENGGUNA DALAM MENGGUNAKAN KOMPUTER Cok Krisna Yudha, Ramantha; Wayan Ramantha
E-Jurnal Akuntansi Vol 9 No 3 (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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Penelitian ini mengkaji tentang pengaruh computer anxiety dan computer attitude terhadap keahlian pengguna dalam menggunakan komputer akuntansi. Sampel penelitian adalah Mahasiswa Akuntansi di Fakultas Ekonomi dan Bisnis Universitas Udayana. Tujuan penelitian adalah untuk menguji pengaruh computer anxiety pada keahlian pengguna dalam menggunakan komputer akuntansi dan menguji pengaruh computer attitude pada keahlian pengguna dalam menggunakan komputer akuntansi.Teknik analisis yang digunakan dalam penelitian adalah uji regresi linier berganda. Hasil analisis data penelitian terhadap 91 subyek Mahasiswa Akuntansi,  dengan hasil uji t menunjukkan variabel anticipation berpengaruh positif secara parsial pada computer self-efficacy, variabel fear tidak berpengaruh secara parsial pada computer self-efficacy, variabel optimism berpengaruh positif secara parsial pada computer self-efficacy, variabel pesimism tidak berpengaruh secara parsial terhadap computer self-efficacy.
PENGARUH COMPUTER ANXIETY DAN COMPUTER ATTITUDE PADA KEAHLIAN PENGGUNA DALAM MENGGUNAKAN KOMPUTER Cok Krisna Yudha, Ramantha; Wayan Ramantha
E-Jurnal Akuntansi Vol 9 No 3 (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

Penelitian ini mengkaji tentang pengaruh computer anxiety dan computer attitude terhadap keahlian pengguna dalam menggunakan komputer akuntansi. Sampel penelitian adalah Mahasiswa Akuntansi di Fakultas Ekonomi dan Bisnis Universitas Udayana. Tujuan penelitian adalah untuk menguji pengaruh computer anxiety pada keahlian pengguna dalam menggunakan komputer akuntansi dan menguji pengaruh computer attitude pada keahlian pengguna dalam menggunakan komputer akuntansi.Teknik analisis yang digunakan dalam penelitian adalah uji regresi linier berganda. Hasil analisis data penelitian terhadap 91 subyek Mahasiswa Akuntansi,  dengan hasil uji t menunjukkan variabel anticipation berpengaruh positif secara parsial pada computer self-efficacy, variabel fear tidak berpengaruh secara parsial pada computer self-efficacy, variabel optimism berpengaruh positif secara parsial pada computer self-efficacy, variabel pesimism tidak berpengaruh secara parsial terhadap computer self-efficacy.
PENGARUH PROFESIONALISME, ETIKA PROFESI DAN PELATIHAN AUDITOR TERHADAP KINERJA AUDITOR PADA KANTOR AKUNTAN PUBLIK DI BALI Ida Bagus Satwika Adhi Nugraha; I Wayan Ramantha
E-Jurnal Akuntansi Vol 13 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

Good performance of auditors will help public accounting firm to achieve the goals and meet the needs of the parties interested in the financial statements. Auditors are required to be an expert to be able to retain the trust of its clients and of the other users of audited financial statements. Auditor training can improve the ability of auditors to do the job in the audit process. The purpose of this study was to determine the effect of professionalism, professional ethics and auditor training on the performance of auditors in the public accounting firm in Bali. Sampling method in this research was done by using sampling purposive. Respondents in this study are 65 auditors working in KAP in Bali. The number of questionnaires distributed as much as 65 questionnaires. However, the back and can be used for further analysis were 63 questionnaires. Technical analysis of the data used is multiple linear regression analysis with SPSS 15:00 for windows. Based on analysis it can be concluded that the variable of professionalism, professional ethics and auditor training has positive influence on the performance of auditors
Pengaruh Komunikasi Pada Hubungan Partisipasi Penyusunan Anggaran Dengan Kinerja Manajerial PT. (Persero) Angkasa Pura I Bandar Udara Ngurah Rai - Bali Komang Ratih Komala Lestari; I Wayan Ramantha
E-Jurnal Akuntansi Vol 2 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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Abstract

Purpose of this study was to determine the effect of budget participation on managerial performance and the effect of communication on the relationship of  budget participation with managerial perfomance PT. AP I Ngurah Rai – Bali. Samples were obtained by using the method of census. Hypothesis testing using model regression ordinary least square with one independent variable and regression moderation. The analysis shows that budget participation significantly affect to improve managerial perfomance, communication capable of moderating significantly in relationship of budget participation with managerial perfomance, thus communication is moderating variable. Keywords: managerial perfomance, communication, budget participation
PENGARUH KEPEMILIKAN MANAJERIAL DAN KEPEMILIKAN INSTITUSIONAL PADA MANAJEMEN LABA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA I Dewa Gede Pingga Mahariana; I Wayan Ramantha
E-Jurnal Akuntansi Vol 7 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

ABSTRAK Ketidakkonsistenan hasil penelitian terdahulu mengenai pengaruh kepemilikan manajerial dan kepemilikan institusional pada manajemen laba masih menjadi suatu ketertarikan untuk melakukan penelitian kembali. Penelitian ini bertujuan menguji kembali pengaruh kepemilikan manajerial dan kepemilikan institusional terhadap manajemen laba. Manajemen laba yang diukur menggunakan akrual diskresioner diestimasikan dengan model Jones modifikasian. Sektor industri manufaktur dipilih sebagai sampel penelitian. Hasil pengujian dengan menggunakan teknik analisis regresi linear berganda membuktikan bahwa kepemilikan manajerial terbukti berpengaruh negatif terhadap manajemen laba. Sedangkan, hasil pengujian kepemilikan institusional tidak terbukti berpengaruh Hasil pengujian ini membuktikan rendahnya nilai akrual dengan adanya kepemilikan manajerial yang tinggi. Kata kunci: kepemilikan manajerial, kepemilikan institusional, akrual diskresioner,manajemen laba
ANALISIS PENGARUH RASIO CAR, BOPO, LDR DAN UKURAN PERUSAHAAN TERHADAP PROFITABILITAS BANK YANG TERDAFTAR DI BEI A.A. Yogi Prasanjaya; I Wayan Ramantha
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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Abstract

ABSTRAK Tujuan penelitian ini adalah untuk menganalisis pengaruh rasio CAR, BOPO, LDR dan Ukuran Perusahaan terhadap Profitabilitas Bank di BEI periode 2008-2011. Teknik pengambilan sampel yang dipergunakan yaitu teknik simple random sampling. Hasil uji F memperlihatkan hasil rasio CAR, BOPO, LDR dan Ukuran Perusahaan berpengaruh signifikan terhadap Profitabilitas. Hasil uji t, menunjukkan LDR dan BOPO berpengaruh signifikan terhadap Profitabilitas, akan tetapi CAR dan Ukuran Perusahaan menunjukkan tidak berpengaruh signifikan terhadap Profitabilitas. Kata Kunci : CAR, BOPO, LDR, Ukuran Perusahaan, Profitabilitas
INTERITAS SEBAGAI PEMODERASI PENGARUH KOMITMEN ORGANISASI PADA KINERJA AUDITOR Dewa Gde Ananta Wijana; I Wayan Ramantha
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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This study aims to determine "Integrity As a moderating Effect of Organizational Commitment in Performance Auditor (Studies in Public Accounting Firm in Bali)". The research was conducted on the entire public accounting firm in Bali. Sampling technique used this study was stratified random sampling. Data collection methods used were questionnaire and documentation methods. While the data analysis technique used is the technique of multiple linear regression analysis. The results of this study demonstrate the organization's commitment and significant positive effect on the performance of auditors. Integrity proved to moderate the relationship of organizational commitment in the performance of auditors.
Kepribadian, Motivasi, Dukungan Keluarga dan Pendidikan terhadap Minat Berwirausaha Mahasiswa Jurusan Akuntansi Cokorda Bagus Wiadnyana Putra; I Wayan Ramantha
E-Jurnal Akuntansi Vol 31 No 2 (2021)
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.2021.v31.i02.p05

Abstract

This research was conducted to determine the influence of personality, motivation consisting of career and economic motivation, family support, accounting education and entrepreneurship education on the interest in entrepreneurship in regular accounting students majoring in the Faculty of Economics and Business, Udayana University. The population in this study were students majoring in regular accounting, class 2016. Methods of determining the sample using saturated sampling technique. The sample in this study amounted to 120 people. The data collection method is a survey method with a questionnaire. The data analysis technique is the classical assumption test and multiple linear regression analysis. Based on the results of the analysis, it was found that personality, motivation which includes career and economic motivation, family support, accounting education, and entrepreneurship education have a positive effect on students interest in entrepreneurship in the Bukit regular accounting major. Keywords: Personality; Motivation; Endorsement; Education; Entrepreneurship.
PENGARUH LIKUIDITAS DAN CORPORATE SOCIAL RESPONSIBILITY PADA AGRESIVITAS PAJAK DENGAN CORPORATE GOVERNACE SEBAGAI VARIABEL PEMODERASI Ni Kadek Kartika Yogiswari; I Wayan Ramantha
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

Penerimaan pajak di Indonesia mendatangkan hasil yang cukup besar bagi pelaksanaan pembangunan. Di sisi lain, bagi perusahaan pajak merupakan beban sehingga perusahaan cenderung agresif terhadap pajak dengan melakukan penghematan pajak melalui perencanan pajak. Perencanaan pajak (tax planning) ialah salah satu bagian dari manajemen pajak yang terdiri dari beberapa proses yakni mengumpulkan dan meneliti data mengenai aturan perpajakan agar dapat ditentukan tindakan serta penghematan pajak yang dapat dilaksanakan. Tujuan penelitian ini adalah untuk mengetahui pengaruh likuiditas dan corporate social responsibility pada agresivitas pajak dengan corporate governace sebagai variabel pemoderasi. Pengukuran corporate governace menggunakan komisaris independen dan komite audit. Penelitian dilakukan pada perusahaan jasa sektor property, real estate dan konstruksi bangunan yang terdaftar di BEI tahun 2013-2015. Teknik penentuan sampel yang digunakan adalah teknik non probability sampling dengan metode purposive sampling dan jumlah sampel yaitu 24 perusahaan. Teknis analisis data yang digunakan adalah uji regresi linear berganda dan Moderated Regression Analysis (MRA). Berdasarkan hasil penelitian, diketahui bahwa likuiditas tidak berpengaruh pada agresivitas pajak sedangkan corporate social responsibility berpengaruh negatif pada agresivitas pajak. Variabel moderasi komisaris independen tidak mampu memoderasi pengaruh likuididas dan pengaruh corporate social responsibility pada agresivitas pajak, sedangkan komite audit mampu memoderasi pengaruh likuididas dan pengaruh corporate social responsibility pada agresivitas pajak. Kata Kunci: agresivitas pajak, likuiditas, corporate social responsibility, komisaris independen, komite audit
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 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 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