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

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Pengaruh Pendapatan Asli Daerah terhadap Pertumbuhan Ekonomi dengan Belanja Modal dan Investasi Swasta sebagai Pemoderasi Ida Ayu Saraswati; I Wayan Ramantha
E-Jurnal Akuntansi Vol 24 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.v24.i01.p25

Abstract

Pertumbuhan Ekonomi merupakan salah satu indikator untuk mengukur keberhasilan pembangunan ekonomi dalam suatu negara. Diharapkan dengan adanya penerimaan dari Pendapatan Asli Daerah (PAD) dapat meningkatkan Pertumbuhan Ekonomi daerah, peningkatan PAD dapat meningkatkan investasi Belanja Modal pemerintah daerah, pemerintah daerah perlu memberikan perhatian khusus dalam bidang investasi swasta. Penelitian ini adalah untuk mengetahui pengaruh pendapatan asli daerah terhadap pertumbuhan ekonomi dengan belanja modal dan investasi swasta sebagai variabel pemoderasi. Dilakukan pada 8 Kabupaten dan 1 Kota Madya di Provinsi Bali pada tahun 2012-2016. Teknik analisis yang digunakan pada penelitian ini yaitu dengan menggunakan teknik Moderated Regression Analysis (MRA) dengan menggunakan program Statistical Product and Service Solution (SPSS). Hasil penelitian ini menunjukkan PAD berpengaruh positif terhadap pertumbuhan ekonomi. Belanja Modal memperlemah pengaruh PAD terhadap Pertumbuhan Ekonomi, sedangkan Investasi Swasta memperkuat pengaruh PAD terhadap Pertumbuhan Ekonomi. Kata kunci: pendapatan asli daerah, pertumbuhan ekonomi, belanja modal, investasi swasta.
Pengaruh Profesionalisme dan Time Budget Pressure Pada Kualitas Audit Dengan Fee Audit Sebagai Variabel Pemoderasi Ayu Alit Cita Dewi; I Wayan Ramantha
E-Jurnal Akuntansi Vol 26 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.v26.i01.p21

Abstract

The purpose of this study was to determine the effect of professionalism and time budget pressure on audit quality with audit fees as moderating variables. This research was conducted at 9 Public Accountant Offices in Bali Province. The number of samples used was 45 respondents. The method of determining the sample is nonprobability sampling with a saturated sample technique. Data collection is done by questionnaire. The analysis technique in this study uses the analysis of Moderated Regression Analysis (MRA). The results of the analysis show that professionalism has a positive effect on audit quality and time budget pressure has a negative effect on audit quality. This study also found that audit fees strengthened the influence of professionalism on audit quality and audit fees weakened the influence of time budget pressure on audit quality. Keywords: professionalism, time budget pressure, audit fee, and audit quality
Pengaruh Motivasi, Lingkungan Keluarga dan Pendidikan Terhadap Minat Berwirausaha Mahasiswa Jurusan Akuntansi Reguler Ni Luh Putri Dea Giantari; I Wayan Ramantha
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.p01

Abstract

This research was conducted to determine the effect of motivation consisting of career motivation and economics, family environment, accounting education and entrepreneurship education towards the interest in entrepreneurship in regular accounting majors at the Faculty of Economics and Business, Udayana University. The population in this study were students of regular accounting majors, Faculty of Economics and Business, Udayana University class of 2015. Methods: Determination of samples using saturated sampling techniques. The sample in the study amounted to 142 people. The method of data collection is a survey method with a questionnaire. The data analysis technique is the classic assumption test and multiple linear regression analysis. Based on the results of the analysis it was found that motivation which included career motivation and economics, family environment, accounting education, and entrepreneurship education had a positive effect on the interest in entrepreneurship in regular accounting majors.Keywords: Motivation, Environment, Education, Interest, Entrepreneurship.
PENGARUH KOMPETENSI PADA PENERAPAN PERLAKUAN AKUNTANSI ASET BERSEJARAH I Gusti Ayu Cintya Suri Awya Wambarika; I Wayan Ramantha
E-Jurnal Akuntansi Vol 19 No 3 (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

This research aims to determine the effect of education, work experience, and understanding of the standards on the application of the accounting treatment of historical assets. Research conducted at the Bali Provincial Cultural Office with a total sample of 35 employees. The method used purposive sampling and multiple linear regression analysis. Based on the analysis no influence levels of education and work experience in the application of the accounting treatment of historical assets. This shows the level of education and a period of work does not affect the application of accounting treatment of historical assets. Meanwhile, the results of the analysis found that the understanding of the accounting standard affects the application of the accounting treatment of historical assets. This shows the growing understanding of managers in accounting standards will improve the application of the accounting treatment of historical assets.  
Pengaruh Tingkat Pendidikan, Pengalaman Kerja dan Gaya Kepemimpinan pada Efektivitas SPI Bank X Denpasar Gintar Gimbara; I Wayan Ramantha
E-Jurnal Akuntansi Vol 30 No 8 (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.i08.p13

Abstract

The purpose of this study was to determine the effect of education level, work experience and leadership style on the effectiveness of the internal control system. This research was conducted at Bank X Denpasar City. The number of samples taken was 35 employees, with saturated sample technique. Data collection is done by distributing questionnaires. The analysis technique used is multiple linear regression. The results of this study indicate that the level of education, work experience and leadership style partially have a positive effect on the effectiveness of the Bank X Denpasar internal control system. Supervision of the internal control system is important to have a high level of education in order to increase the ability to conduct supervision in an effort to increase the effectiveness of the internal control system. Keywords: Level of education; Work experience; Leadership Style; Effectiveness of the Internal Control System.
Prediksi Kebangkrutan Menggunakan Model Grover, Zmijewski, & Altman Pada LPD di Kabupaten Gianyar Tahun 2013-2017 Ida Ayu Pradnyandhari Dewi; I Wayan Ramantha
E-Jurnal Akuntansi Vol 29 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.v29.i03.p10

Abstract

LPDs throughout the Gianyar Regency have assets of Rp. 3.6 trillion, but from 2013 to 2017 there were 41 non-operating. This study uses other alternatives besides CAMEL and determines which model has the accuracy between the grover, zmijewski and altman models in predicting LPD bankruptcy. The results showed that in 2013, 2014, and 2016 there were 2 LPDs and in 2015 and 2017 there were 1 LPDs that were predictet bankrupt using the grover model. In 2013 there were 78 LPDs, in 2014 and 2017 there were 76 LPDs and in 2016 there were 77 LPDs that were predicted bankrupt using the zmijewski model. In 2013-2017 there were not LPDs that were predicted bankrupt using the altman model. The most accurate model that can be used in predicting bankruptcy by comparing management ratings on CAMEL is the altman model with an average percentage accuracy of 91.87%. Keywords: Bankruptcy; Grover Model; Zmijewski Model; Altman Model.
Pengaruh Profitabilitas, Leverage, dan Kepemilikan Institusional Pada Tax Avoidance Putu Winning Arianandini; I Wayan Ramantha
E-Jurnal Akuntansi Vol 22 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.v22.i03.p17

Abstract

Companies are trying to lower their tax costs in order to earn a higher profit. Thisstudy aims to examine the effect of profitability, leverage, and institutionalownership of tax avoidance. This study focused on manufacturing companies listedon the Indonesia Stock Exchange (IDX) period 2012-2016 with a population of 157companies. Determination of the number of samples using purposive samplingmethod, samples obtained by 39 manufacturing companies. Hypothesis testing isdone by multiple linear regression analysis technique. Hypothesis testing methodusing significance level of 5%. This study obtained the first result, the profitabilityvariable negatively affect the tax avoidance. The second result, on the leveragevariables has no effect on tax avoidance. The third result, the institutionalownership variable has no effect on tax avoidance.Keywords: Profitability, leverage, institutional ownership, tax avoidance.
PENGARUH AKTIVA PRODUKTIF, DANA PIHAK KETIGA, DAN UKURAN PERUSAHAAN PADA RASIO BOPO Made Ayu Indra Cahyani I Wayan Ramantha
E-Jurnal Akuntansi Vol 2 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 pertumbuhan aktiva produktif, pertumbuhan dana pihak ketiga dan ukuran perusahaan pada rasio BOPO yang dimiliki oleh bank-bank yang terdaftar di Bursa Efek Indonesia. Memakai data sekunder berupa laporan keuangan tahunan bank-bank yang terdaftar di BEI tahun 2010-2011. Metode penentuan sampel yang digunakan adalah purposive sampling. Hasil analisis menunjukan bahwa pertumbuhan kredit, tabungan dan deposito tidak berpengaruh positif terhadap rasio BOPO, dan hanya variabel ukuran perusahaan yang berpengaruh positif pada rasio BOPO. Kata Kunci: rasio BOPO, aktiva produktif, dana pihak ketiga, ukuran perusahaan  
Persepsi Etis Mahasiswa Akuntansi Atas Perilaku Tidak Etis Akuntan Kadek Indah Dwi Lestari; I Wayan Ramantha
E-Jurnal Akuntansi Vol 27 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.v27.i01.p08

Abstract

The research objective was to determine the effect of knowledge of ethics, idealism, relativism and gender on accounting students 'ethical perceptions of accountants' unethical behavior. This research was conducted at the Faculty of Economics and Business, Udayana University. The number of samples used amounted to 94 accounting students with multiple linear regression analysis techniques. Based on the results of the study it was found that knowledge of ethics and idealism negatively affected accounting students' ethical perceptions of accountant's unethical behavior. This shows that the higher the knowledge of ethics and idealism that students have, the more they disagree with the ethical behavior of accountants. Relativism has a positive effect on accounting students 'ethical perceptions of accountants' unethical behavior. This shows that the higher the relativism that students have, the more they agree with the ethical behavior of accountants. Gender has a negative but not significant effect on accounting students 'ethical perceptions of accountants' unethical behavior. This shows that men and women give an attitude of disagreement with accountants' unethical behavior. Keywords: Ethical knowledge, idealism, relativism, gender, ethical perceptions, accounting students, unethical behaviour
PENGARUH LOAN DEPOSIT RATIO, SUKU BUNGA SBI, DAN BANK SIZE TERHADAP NONPERFORMING LOAN Kade Purnama Dewi; I Wayan Ramantha
E-Jurnal Akuntansi Vol 11 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

Banks are very important in terms of strength and smoothness sustain payment systems and the effectiveness of monetary policy. Moreover, the bank is also a much-needed financial institutions in economic development.  A bank that does credit it will contain a risk that, in the form of credit or payment hampered commonly referred to as credit risk. The purpose of this study to determine the effect of LDR, SBI rates, and bank size to the state-owned bank NPL 2010-2012. With a sample of state-owned bank in Indonesia and use the technique of multiple regression analysis of the data, the test results indicate a negative effect of LDR and Bank Size and positive influence SBI interest rate of NPL state bank in Indonesia.
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