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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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PENGARUH PENGALAMAN KERJA DAN KEPATUHAN TERHADAP KODE ETIK PADA KUALITAS AUDIT MELALUI SKEPTISISME PROFESIONAL AUDITOR Komang Oktarini; I Wayan Ramantha
E-Jurnal Akuntansi Vol 15 No 1 (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 is to determine the effect of work experience and adherence to a code of conduct on the quality of the audit by the auditor's professional skepticism. This research was conducted on the entire public accounting firm located in the province of Bali. Samples are taken as many as 81 people auditors, with nonprobability methods of sampling and purposive sampling technique. Data collected through questionnaires. The analysis technique used is Partial Least Square (PLS). Based on the analysis found that the work experience and adherence to a code of ethics positive effect on the audit quality through an auditor's professional skepticism.
Pengaruh Pergantian CEO Pada Profitabilitas dengan Manajemen Laba Sebagai Variabel Pemoderasi Ni Putu Eka Kartika Putri; I Wayan Ramantha
E-Jurnal Akuntansi Vol 26 No 3 (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.v26.i03.p30

Abstract

This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange (IDX). Profitability is proxied by Return On Assets (ROA) and earnings management is calculated by the Discretionary Accrual Jones Modified. The sample selection in this study used purposive sampling and the number of sample companies taken was 32 manufacturing companies with a period of 5 years of observation, namely 2013-2017. The total sample tested was 160 samples. The analysis technique used is Moderated Regression Analysis (MRA). Based on the results of the study it was stated that earnings management moderated the CEO turnover on the profitability of the company. The earnings management technique found in this study is income minimization which is minimizing earnings in the current year. Keywords: CEO turnover, profitability, earnings management
Pengaruh Due Professional Care, Akuntabilitas, Kompleksitas Audit, dan Time Budget Pressure Terhadap Kualitas Audit I Made Dwi Kresna Ratha; I Wayan Ramantha
E-Jurnal Akuntansi Vol 13 No 1 (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

This study was conducted to determine the effect of due professional care,. accountability,. the complexity of the audit,. and time budget pressure on audit quality in the public accounting firm in Denpasar. Source of data in this study are primary data in the form of answers to the questionnaire to the auditor KAP in Denpasar and secondary data in the form of the number of auditors KAP in Denpasar and the list of names public accounting firm. Method of determining the sample in this study using purposive sampling method and the method that meets the criteria as much as 50 samples. Data analysis techniques in this study using multiple linear regression analysis, where the results showed a variable due professional care, accountability positive effect on audit quality, while the variable complexity of the audit and the time budget pressure negatively affect audit quality .
Pengaruh Aktiva Produktif, Kecukupan Modal, dan LDR Terhadap Kinerja Keuangan Dengan NPL Sebagai Variabel Moderasi Ni Kadek Dwi Apriyantari; I Wayan Ramantha
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.p16

Abstract

To overcome these obstacles, in the community has grown and developed many non-bank financial institutions that conduct business services business development and community empowerment. The data used in this study is secondary data, data taken from annual reports of 35 LPDs registered in LPLPD for 3 years period 2014-2016. Testing data done by using statistical analysis that is Moderated Regression Analysis, test of determination, kelayakn model, hypothesis test. T test is used to test the influence of independent variables partially to dependent variable. Based on the results of the research, it is known that productive assets have an effect on financial performance, capital adequacy has a positive effect on financial performance, and LDR has a positive effect on financial performance. The study also found that NPLs are able to moderate the influence of productive assets, and LDR on financial performance. Keywords: Financial Performance, Earning Assets, Capital Adequacy, Loan To Deposit Ratio, Non Performing Loan
PENGARUH EFEKTIVITAS STRUKTUR PENGENDALIAN INTERN TERHADAP KINERJA PERKREDITAN PADA BANK PERKREDITAN RAKYAT DI KOTA DENPASAR Putri Oceana Maharani; I Wayan Ramantha
E-Jurnal Akuntansi Vol 6 No 1 (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 Kinerja perkreditan merupakan penilaian kinerja secara bertahap terhadap efektivitas perkreditan dalam organisasi yang dinilai berdasarkan kriteria yang telah ditetapkan sebelumnya. Tujuan penelitian ini adalah untuk mengetahui efektivitas dan pengaruh struktur pengendalian intern terhadap kinerja perkreditan Bank Perkreditan Rakyat (BPR). Penelitian ini dilakukan pada BPR di Kota Denpasar. Sampel dalam penelitian ini sebanyak 13 BPR dan menggunakan metode sampel jenuh. Pengumpulan data dilakukan melalui wawancara, kuesioner, dan observasi. Teknik analisis yang digunakan adalah regresi linear berganda. Berdasarkan hasil analisis ditemukan bahwa struktur pengendalian intern pada BPR di Kota Denpasar telah diterapkan dengan baik dan berada pada kriteria efektif dengan angka 40,90%. Nilai ini dihitung dengan menggunakan skala likert dan yang diambil kesimpulan adalah hasil perhitungan yang paling besar dari kriteria yang dipakai. Struktur pengendalian intern secara simultan menunjukkan lingkungan pengendalian, penaksiran risiko, aktivitas pengendalian, informasi & komunikasi, serta pemantauan berpengaruh signifikan terhadap kinerja perkreditan, dengan Adjust R2=0,808 yang berarti kinerja perkreditan pada BPR dapat dijelaskan oleh variabel lingkungan pengendalian, penaksiram risiko, aktivitas pengendalian, informasi & komunikasi, serta pemantauan sebesar 80,8%. Hasil penelitian secara parsial menunjukkan bahwa lingkungan pengendalian, informasi & komunikasi, serta pemantauan berpengaruh signifikan terhadap kinerja perkreditan, sedangkan penaksiran risiko dan aktivitas pengendalian tidak berpengaruh signifikan terhadap kinerja perkreditan. Kata kunci: efektivitas, kinerja perkreditan, struktur pengendalian intern
PENGARUH AUDIT FEE, OPINI AUDIT GOING CONCERN, FINANCIAL DISTRESS DAN UKURAN PERUSAHAAN PADA PERGANTIAN AUDITOR PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2008-2012 Ni Luh Putu Paramita Novi Astuti; I Wayan Ramantha
E-Jurnal Akuntansi Vol 7 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

Change of auditors of the company is the behavior of the client to make thee shift auditors. It takes the role of the auditor as an independent party to mediate internal and external parties. The purpose of the study to determine the effect of audit fees, going-concern audit opinion, financial distress and the size of the company at the turn of the auditor. To determine the sample using purposive sampling method, sample number 90 company. Data analysis is logistic regression analysis, because the dependent variabel using dummy variabels. Results of the study are audit fees, going-concern audit opinion and firm size at the turn of the auditor. Whereas no effect of financial distress the turn of the auditor.
Kompetensi, Kompleksitas Tugas, Stress Kerja dan Kinerja Auditor BPK RI Perwakilan Provinsi Bali Sang Putu Krisnanda Adhitama; I Wayan Ramantha
E-Jurnal Akuntansi Vol 33 No 8 (2023)
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.2023.v33.i08.p20

Abstract

Auditor performance is the activity of carrying out audit tasks that have been completed by the auditor within the specified time period. The aim of this research is to determine the influence of competency, task complexity and work stress on auditor performance. This research was conducted at the BPK Bali Office. The sampling technique used was purposive sampling and the number of samples obtained was 60 respondents. This study uses multiple linear regression analysis. The research results show that competence has a positive effect on auditor performance, while the research results of task complexity and work stress have a negative effect on auditor performance, because BPK Bali auditors clearly know the tasks they are carrying out on the basis of competence and do not experience difficulties or work stress in carrying out their duties.Keywords: Competence; task complexity; work stress; audit performance
Good Corporate Governance, Ukuran Perusahaan, dan Sustainability Report dengan Kepemilikan Institusional Sebagai Pemoderasi Ida Ayu Sintya Puspita Dewi; I Wayan Ramantha
E-Jurnal Akuntansi Vol 31 No 6 (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.i06.p08

Abstract

This study aims to obtain empirical evidence regarding the influence of the board of directors, independent commissioners, audit committee, and company size on the sustainability report with institutional ownership as a moderating variable. The number of samples used was 117, with the sample collection method using purposive sampling method, while the data collection method used in this study was documentation. The data analysis technique used is Moderated Regression Analysis (MRA). The results showed that the board of directors, independent commissioners, and audit committee had a positive effect on the sustainability report, while company size had no effect on the sustainability report. In addition, institutional ownership is able to moderate the influence of the board of directors, independent commissioners, and company size on the sustainability report. Meanwhile, institutional ownership was not able to moderate the effect of the audit committee on the sustainability report. Keywords: Good Corporate Governance; Sustainability Report.
PENGARUH INDEPENDENSI DAN TIGA KECERDASAN TERHADAP PERTIMBANGAN PEMBERIAN OPINI AUDITOR I. A. Putu Candra Mitha Swari, I. Wayan Ramantha
E-Jurnal Akuntansi Vol 4 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 Seorang auditor selain dituntut independen saat pemeriksaan/audit, juga dituntut menggunakan kecerdasan intelektual, kecerdasan emosional, dan kecerdasan spiritual yang merupakan tiga kecerdasan  yang tidak dapat dipisahkan sehingga dapat menghasilkan opini yang sesuai dengan keadaan sesungguhnya. Penelitian ini bertujuan untuk mengetahui pengaruh independensi, kecerdasan intelektual, kecerdasan emosional, dan kecerdasan spiritual terhadap pertimbangan pemberian opini auditor. Penelitian ini dilakukan pada Kantor Akuntan Publik di Bali yang merupakan anggota IAPI dengan menjadikan auditor sebagai sampel dalam penelitian. Sampel yang digunakan sebanyak 63 auditor dengan teknik purposive sampling. Pengumpulan data dilakukan menggunakan kuesioner. Teknik analisis data menggunakan  analisis regresi linear berganda. Hasil Penelitian menunjukkan independensi, kecerdasan intelektual, kecerdasan emosional, dan kecerdasan spiritual berpengaruh positif dan signifikan terhadap pertimbangan pemberian opini auditor. Kontribusi seluruh variabel bebas terhadap pertimbangan pemberian opini auditor sebesar 81 persen sedangkan 19 persen dipengaruhi oleh faktor lain diluar model. Kata kunci: Independensi, Kecerdasan Intelektual, Kecerdasan Emosional, Kecerdasan Spiritual, Opini Auditor
Kecukupan Modal, Risiko Kredit, Rasio BOPO, dan Likuiditas pada Profitabilitas Bank Anak Agung Istri Vita Wisaputri; I Wayan Ramantha
E-Jurnal Akuntansi Vol 31 No 7 (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.i07.p07

Abstract

Profitability is the ability of a bank to make a profit through the use of its assets. The health and stability of a bank is very important for the country's economy as well as for the business sector and for its customers. Banking financial ratios can be used to assess a bank's soundness. The purpose of this research is to gather empirical evidence about the impact of Capital Adequacy Ratio (CAR), Non-Performing Loans (NPL), Operational Cost of Operating Income (BOPO), and Loan to Deposit Ratio (LDR) on the profitability of conventional banks listed on the Indonesia Stock Exchange from 2017 to 2019. The research was carried out by examining the annual financial reports available on the IDX website. Purposive sampling was used as the sampling method. This study's sample consisted of 40 banking institutions. Multiple linear regression is used in the data analysis technique. Better capital adequacy and liquidity increased banking companies' ability to generate profits, according to the findings. Meanwhile, higher credit risk and BOPO ratios can limit a bank's ability to generate profits. Keywords: Capital Adequacy; Credit Risk; BOPO; Liquidity; Profitability.
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