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All Journal Jurnal Ilmiah Akuntansi dan Bisnis E-Jurnal Ekonomi dan Bisnis Universitas Udayana JURNAL SISTEM INFORMASI BISNIS JURNAL AKUNTANSI DAN AUDITING Jurnal Penelitian dan Pengembangan Sains dan Humaniora (JPPSH) Jurnal Akuntansi Multiparadigma Journal of Accounting and Investment MODUS-Jurnal Ekonomi dan Bisnis Jurnal Akuntansi dan Pajak Indonesian Journal of Sustainability Accounting and Management JIA (Jurnal Ilmiah Akuntansi) Jurnal Ilmiah Wahana Pendidikan Prima Abdika: Jurnal Pengabdian Masyarakat Transekonomika : Akuntansi, Bisnis dan Keuangan JURNAL AGROINDUSTRI HALAL Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Indonesian Journal of Sustainability Accounting and Management E-JURNAL AKUNTANSI
DODIK ARIYANTO
Fakultas Ekonomi Dan Bisnis, Universitas Udayana, Bali, Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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PENGARUH AUDITOR SWITCHING, UKURAN PERUSAHAAN, SPESIALISASI INDUSTRI KAP, DAN CLIENT IMPORTANCE PADA KUALITAS AUDIT Ni Kadek Sri Udayanti; Dodik Ariyanto
E-Jurnal Akuntansi Vol 20 No 2 (2017)
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.2017.v20.i02.p08

Abstract

This study was purpose to determine the effect of auditor switching, firm size, audit firm industry specialization, and client importance on audit quality. The population of this research is all manufacturing companies listed in Indonesia Stock Exchange (IDX) in 2013-2015. The total of manufacturing companies listed on the Stock Exchange in 2013-2015 as many as 143 companies . Based on the results of purposive sampling with criteria established acquired 89 companies in the sample. Observation period for 3 years  from 2013 to 2015, in order to obtain total observation as much as 267 companies. Data analysis used  multiple linear regression. Results of the test showed that firm size and audit firm industry specialization affects on audit quality. Auditor Switching and client importance had no effect on audit quality.
PENGARUH PROFESIONALISME, KOMITMEN PROFESIONAL DAN PENGALAMAN KERJA PADA PERTIMBANGAN TINGKAT MATERIALITAS AUDIT ATAS LAPORAN KEUANGAN Oki Meke Frank; Dodik Ariyanto
E-Jurnal Akuntansi Vol 17 No 3 (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

Differrences in individual perception of an auditor tend to be able to give consideration to the different users of financial statements and reflected in the difference in the decision-making of each auditor. The aims of this study is to determine the effect of professionalism, commitment professional, and work experience variable. KAP study was conducted in the province of Bali listed in the Directory of Certified 2016. The sampling method used non-probability sampling method with saturated sampling technique. On the other hand, data analysis technique used multiple linear regression analysis. Respondents of this study is 70 respondents, but only 47 respondents can prosessed. The result shown that the variable consideration of materiality levels can be explained by professionalism, commitment professional, and work experience.  Testing the hypothesis with t statistical test showed the variables of professionalism, commitment professional and work experience affect consideration of the level of audit materiality and statistically significant.
ANALISIS KESUKSESAN SISTEM INFORMASI MANAJEMEN DAERAH DENGAN MENGADOPSI MODEL DELONE & MCLEAN I Wayan Eka Suputra Yasa; Dodik Ariyanto
E-Jurnal Akuntansi Vol 18 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

The success of an Accounting Information System (AIS) on financial management in government institutions is important to be noticed. Especially, if there was a transition of system usage from one to another. It is because the degree of the system’s success can determine performance of the employee. The aim of this study is to assess the success of the SIMDA through DeLone & McLean Information System Success Model (2003). This research conducted at Regional Secretariat of Finance Department in Gianyar regency. This research took a sample based on non-probability method, using the saturation sampling technique. The data is analyzed using multiple linear regression analysis. This research find out information quality affect system use, also system use and user satisfaction affect individual performance. The success of SIMDA which measured by the affect of system use and user satisfaction to the individual performance result that the implementation of SIMDA has been successful
Determinan Fraud Hexagon Theory dan Indikasi Financial Statement Fraud Ni Made Wilantari; Dodik Ariyanto
E-Jurnal Akuntansi Vol 33 No 1 (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.i01.p07

Abstract

This study aims to test the influence of fraud hexagon theory on financial statement fraud. Elements of the causative factors of fraud based on fraud hexagon theory cannot be directly investigated but require proxy variables. Stimulus is projected with financial stability. Opportunity is projected with nature of industry and ineffective monitoring. Rationalization is projected by a change of auditor. Capability is projected with a change of director. Arrogance is projected with a frequent number of CEO's picture. Collution is projected by the ownership of the company by the government or a State-Owned Enterprise or is a private company. The test was conducted on healthcare companies listed on the Indonesia Stock Exchange during the period 2016-2020. Sample selection is done using purposive sampling techniques. Data analysis uses regression panel data. Based on the results of the analysis showed that the variables of financial stability, ineffective monitoring, change in auditor, frequent number of CEO's picture, and state-owned enterprises positively affect financial statement fraud. Nature of industry and change of director have no effect on financial statement fraud. This research provides implications for those who need information about the possibility of financial statement fraud in healthcare companies taking into account influencing factors. Keyword : Fraud Hexagon Theory; Financial Statement Fraud; Healthcare Company
PENGARUH GAYA KEPEMIMPINAN TRANSFORMASIONAL, OBJEKTIVITAS, INTEGRITAS DAN ETIKA AUDITOR TERHADAP KUALITAS AUDIT Made Aris Wardana; Dodik Ariyanto
E-Jurnal Akuntansi Vol 14 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

This research was conducted in order to know, analyze and obtain empirical evidence about the influence of transformational leadership style, objectivity, integrity, and ethical auditors on audit quality possessed auditor in public accounting firm Denpasar. The study population was all auditors working in Public Accounting Firm (KAP) and registered in the Directory IAPI in Denpasar, Bali. The method used is saturated sampling method, with a total of 75 respondents with a return rate (responder rate) of 100%. Data analysis techniques used in this study multiple linear regression analysis. Results of the analysis concluded that the transformational leadership style significant positive effect on audit quality, objectivity significant positive effect on audit quality, integrity significant positive effect on audit quality and auditor ethics significant positive effect on audit quality.
Pengaruh Locus Of Control Internal, Etika Profesi dan Gaya Kepemimpinan terhadap Kinerja Auditor Suci Arini; Dodik Ariyanto
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.p23

Abstract

Penelitian ini bertujuan untuk menguji dan memberikan bukti empiris mengenai kinerja auditor di Kantor Akuntan Publik Provinsi Bali, yang dipengaruhi oleh locus of control internal, etika profisi dan gaya kepemimpinan. Penelitian ini dilakukan pada 9 Kantor Akuntan Publik di Provinsi Bali dengan jumlah responden sebanyak 72 responden.Teknik pengumpulan data yang digunakan dalam penelitian ini yaitu dengan menggunakan kuisioner.Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linear berganda. Hasil dari penelitian yang dilakukan membuktikan bahwa locus of control internal, etika profesi, dan gaya kepemimpinan berpengaruh positif terhadap kinerja auditor di Kantor Akuntan Publik Provinsi Bali. Kata kunci: kinerja auditor, locus of control internal, etika profesi, gaya kepemimpinan
Analisis Faktor-Faktor yang Memengaruhi Minat Berperilaku dalam Penggunaan Sistem Informasi Akuntansi pada Kinerja Karyawan Ni Komang Indira Trisnayanti; Dodik Ariyanto
E-Jurnal Akuntansi Vol 32 No 5 (2022)
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.2022.v32.i05.p04

Abstract

Measuring the success of information systems can be done using the Delone & McLean information system success model, but to measure technology acceptance can be done using the Technology Acceptance Model (TAM). The purpose of this study is to analyze the factors that influence behavioral interest in the use of Accounting Information Systems on employee performance. This research was conducted at BPR in Denpasar City, with the number of respondents 84 users of the Accounting Information System (AIS). Data collection using questionnaires and data analysis techniques used multiple linear regression with SmartPLS 3.0 tool. Based on the results of the analysis, it was found that perceived usefulness and perceived ease of use had a positive effect on behavioral interest in using AIS. Perceived usefulness and behavioral interest in using AIS have a positive effect on the performance of BPR employees in Denpasar City. Keywords: Behavioral Interests; Accounting Information System; Employee Performance; Perceived Usefulness; Perceived Ease of Use.
Penilaian Kesuksesan Penerapan Xero Accounting Software Dengan Model UTAUT dan Delone & McLean Ni Putu Diah Pratiwi; Dodik Ariyanto; I Nyoman Wijana Asmara Putra; Ni Putu Sri Harta Mimba
E-Jurnal Akuntansi Vol 32 No 2 (2022)
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.2022.v32.i02.p13

Abstract

This research is motivated to use the UTAUT and DeLone & McLean models to see how the system users respond, especially the application of Xero Accounting. The research was conducted at a restaurant in Badung Regency - Bali. The sampling technique used is purposive sampling. The number of samples in the study were 174 respondents. Collecting data using a questionnaire. Data analysis in this study used Partial Least Square (PLS). The results of testing the UTAUT and DeLone & McLean model variables consisting of performance expectancy, effort expectancy, and system information quality that affect interest in using Xero Accounting. The variables in the UTAUT and Delone & McLean models are performance expectancy, effort expectancy, facilitating conditions, and system information quality that affect system user satisfaction. The variables of usage interest and user satisfaction have an effect on individual performance. The practical implications of this research provide a new perspective on the use of Xero Accounting in restaurant companies. Keywords: UTAUT; Delone & Mclean; Xero Accounting Software.
CSR dan Nilai Perusahaan: Peran Odd-Even Effect Dewan Direksi, Umur dan Ukuran Perusahaan Ayu Aryista Dewi; Dodik Ariyanto
E-Jurnal Akuntansi Vol 32 No 12 (2022)
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.2022.v32.i12.p03

Abstract

Firm value is one indicator in investing. The study aims to examine the effect of Corporate Social Responsibility (CSR) on firm value by using firm age, board of directors odd-even effect and company size as moderating variables for companies listed on the Sri Kehati Index from 2013-2019. The research sample consisted of 84 observations and data were analyzed using multiple linear regression models and Moderated Regression Analysis (MRA). The results of the study show that CSR has a positive and significant effect on firm value. The results also show that firm age, board of directors odd-even effect and firm size moderate the relationship between CSR and firm value. Keywords: Board Meeting Efficiency; Company Value; Corporate Social Responsibility; Company Size; Company Age
Karakteristik Keuangan dan Non Keuangan pada Kualitas Sustainability Disclosure Perusahaan Manufaktur di Indonesia Luh Gede Krisna Dewi; Dodik Ariyanto; Anisa Virdawati Amara
E-Jurnal Akuntansi Vol 34 No 1 (2024)
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.2024.v34.i01.p01

Abstract

Company transparency related to commitment to achieving SDGs as well as impacts on the environment and social is conveyed through sustainability disclosures. This research aims to empirically analyze the influence of financial characteristics (profitability and leverage) and non-financial characteristics (gender, age, educational background, tenure of the President Director and nationality) on the quality of sustainability disclosure of manufacturing companies in Indonesia. The research uses panel data regression analysis techniques with the Eviews 12 analysis tool and uses a population of manufacturing companies listed on the Indonesia Stock Exchange for the 2015-2019 period. Based on the purposive sampling technique, a sample of 75 observations was obtained. The research results found that leveraged financial characteristics have a positive effect on the quality of manufacturing companies' sustainability disclosures. Meanwhile, non-financial characteristics in the form of individual characteristics of the President Director have no effect on the quality of manufacturing companies' sustainability disclosures. The research findings provide an insight into the level of sustainability disclosure in terms of organizational characteristics and individual decision makers. Keywords: Profitability; Leverage; Gender; Age; Sustainability Disclosure.
Co-Authors Aditya Pratama Anak Agung Gde Putu Widanaputra Anak Agung Ngurah Bagus Dwirandra Anisa Virdawati Amara Anita Suryani ARDANI MUTIA JATI Arthur Sitanggang Aulia Ayu Paramadina Ayunia Gina T. Marjana Bagas Haris Prasetyo Comera Arihatsu Daniel Eka Prasetya Delfitriani Dewa Ayu Rahayu Widasari Dewa Ngakan Gede Galang Manacika Dewangga, Anak Agung Bagus Dharma Putra Dewi, Ayu Aryista Dewi, Luh Gede Krisna Dzulfiqar, Akram EKA ARDHANI SISDYANI Fina Uzwatania Gede Surya Pratama Gede Teguh Prasetya Muttiwijaya Gusti Ayu Yuliani Purnamasari Hardi Hermawan Prasetya Hasibuan, Henny Triyana Hendry Heryangi Henny Triyana Hasibuan Herkulanus Bambang Suprasto I Dewa Gede Dharma Suputra I Gde Ary Wirajaya I Gusti Ayu Made Asri Dwija Putri I Gusti Made Jhista Wiguna I Gusti Ngurah Agung Suaryana I Ketut Sujana I Made Dwi Budiana Penindra I Made Sukartha I Nyoman Wijana Asmara Putra I Putu Sudana I Wayan Aditya Paramarta I Wayan Eka Suputra Yasa I Wayan Gde Yogiswara Darma Putra I Wayan Suartana Jordan Rudolf Daniel Rondonuwu Julia Yurinne Wahyudi Jumariati, Ni Kadek Ayu Kadek Arya Adi Putra Kadek Shintya Rahayu Dewi Damayanthi Katharina Yuneti Luh Ayu Meliani Luh Putri Swandewi Made Aris Wardana Made Gede Wirakusuma Made Oka Candra Andreana Madek Jeani Purnama MARIA M. RATNA SARI Maria Meiatrix Ratna Sari Maulana, Iqhfar Ni Kadek Ayu Asri Anggreni Ni Kadek Ayu Suartini Ni Kadek Sri Udayanti Ni Kadek Suparmini Ni Ketut Ayu Purnamaningsih Ni Ketut Rasmini Ni Komang Indira Trisnayanti Ni Komang Trijayanti Ni Luh Ayu Linda Diana Sari Ni Luh Putu Ika Satia Devi Ni Luh Putu Ita Nopayanti Ni Luh Putu Tika Widianti Ni Made Asti Aksari, Ni Made Asti Ni Made Ayu Maya Puspita Ni Made Dwi Ratnadi Ni Made Somo Misutari Ni Made Wilantari Ni Made Wirya Sri Shinta Paramita Ni Putu Ari Puryanti Dewi Ni Putu Diah Pratiwi Ni Putu Intan Puspita Dewi Ni Putu Shinta Oktaviani Ni Putu Sri Harta Mimba Ni Wayan Ade Suyanti Ni Wayan Ardyanti Ni Wayan Dewi Mas Yogi Pertiwi Ni Wayan Radha Maharseni Nyoman Agus Putrawan Nyoman Tryadi Kusuma Yudha Oki Meke Frank Pramita, I Gusti Ayu Putu Inten Nanda Putu Eka Jayanti Putu Parta Yadnya Siti Roviah Suci Arini SUHARTINI SUHARTINI Suprasto, Herkulanus Bambang Susilo, Bintang Arhya Wisesha Tania Magetsu Putri Vebyeta Listiani Wangsa, I Wayan Murlanda Widyari, Nyoman Yudha Astriayu Zeykisan Perangin-angin