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All Journal Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Ekonomi Kuantitatif Terapan E-Jurnal Ekonomi dan Bisnis Universitas Udayana Jurnal Akuntansi Multiparadigma Jurnal Akuntansi dan Pajak JIA (Jurnal Ilmiah Akuntansi) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Bisnis dan Kewirausahaan International Journal of Economics, Management and Accounting Digital Innovation : International Journal Of Management E-JURNAL AKUNTANSI Global Management: International Journal of Management Science and Entrepreneurship E-Jurnal Akuntansi
I Gde Ary Wirajaya
Fakultas Ekonomi Dan Bisnis Universitas Udayana
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Determinant Factors of Fraud in Village Financial Management Ni Made Madani Hapsari; I Gusti Ayu Nyoman Budiasih; Anak Agung Ngurah Bagus Dwirandra; I Gde Ary Wirajaya
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 2 (2022): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i2.4722

Abstract

The competence of the apparatus and the internal control system has an effect on fraud but the effect is not always linear because it is suspected that there are contingent factors as mediators, one of which is morality. This study aims to determine the impact of morality mediation on the influence of apparatus competence and internal control on village financial management fraud in Badung Regency. The data in this study are primary data obtained from questionnaires. This type of research is quantitative research. The population in this study were village officials consisting of the village secretary, village treasurer and head of village planning affairs in Badung Regency. The research sample was 138 respondents spread across 46 villages. Data obtained from the results of processing respondents' statements by using a questionnaire. The data were analyzed using the Partial Least Square (PLS) method. Processed using the SmartPLS 3 program. The results of this study indicate that: first, the competence of the apparatus has a significant negative effect on the tendency of fraud in village financial management; second, internal control has a significant negative effect on the tendency of fraud in village financial management; and third, morality mediates the influence of apparatus competence and internal control significantly on the occurrence of fraud in village financial management. The research has implications for the village government and Badung Regency to improve the competence of village apparatus, optimize internal control and develop apparatus morality, in supporting the smooth running of tasks related to village financial management, so that the use of village funds is more targeted.
Fraudulent Financial Reporting Analysis on Non-Financial Companies Listed on IDX in Hexagon Fraud Perspective Ni Komang Cahyani Purnaningsih; I Gusti Ngurah Agung Suaryana; I Putu Sudana; I Gede Ary Wirajaya
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 2 (2022): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i2.4955

Abstract

Fraud financial reporting (FFR) is fraud committed by management because of an opportunity, namely the opportunity for management to choose the most profitable accounting method, such as valuation. This study aims to examine the effect of pressure, capability, opportunity, rationalization, arrogance, and collusion on the level of risk of fraudulent financial reporting. The research was conducted on 389 non-financial companies listed on the Indonesia Stock Exchange. The total population in this study was 750 companies. The method of determining the sample used is non-probability with purposive technique. The research method used is quantitative and qualitative research. The data source is secondary data collected through the Indonesia Stock Exchange website. The data analysis technique used in this research is Logistic Regression Analysis. This study states that pressure has no significant and negative effect, capability has a significant positive effect, opportunity has a significantly negative effect, rationalization has a significant positive effect, arrogance has a significant positive effect, and collusion has a significant positive effect on fraudulent financial reporting. The implication of this research is that pressure, capability, opportunity, rationalization, arrogance, and collusion can affect fraudulent financial reporting.
Accountability of Tri Hita Karana's Cultural Perspective in Socio-religious Organization Ni Made Dwi Rina; I Ketut Sujana; I Putu Sudana; I Gde Ary Wirajaya
Jurnal Ilmiah Akuntansi dan Bisnis Vol 17 No 2 (2022)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2022.v17.i02.p08

Abstract

This study aims to gain an understanding of social reality through inductive thinking based on the experiences of the informants on actions and the meaning of accountability in the cultural perspective of Tri Hita Karana at the Sagraha Mandra Kantha Santhi Foundation. The methodology of this research is descriptive interpretive with the approach of Interpretative Phenomenological Analysis (IPA). Qualitative data was collected by conducting observations, in-depth interviews and documentation. The findings indicate that the Sagraha Mandra Kantha Santhi Foundation is accountable to God (parahyangan), to others (pawongan) and to the environment (palemahan). The analysis also shows that there are three themes that emerge from the meaning of the experience of the informants in the cultural perspective of Tri Hita Karana, namely sincere offerings, economic contributions to society, and protecting the environment.
CAN PUBLIC AND MANAGERIAL OWNERSHIP MODERATE THE ACCOUNTING CONSERVATISM? I Gde Ary Wirajaya; Ni Putu Reni Arisanthi
Jurnal Akuntansi Multiparadigma Vol 13, No 3 (2022): Jurnal Akuntansi Multiparadigma (Desember 2022 - April 2023)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2022.13.3.44

Abstract

Abstrak – Apakah Kepemilikan Publik dan Manajerial Mampu Memoderasi Konservatisme Akuntansi?Tujuan Utama – Penelitian ini berupaya untuk menguji kepemilikan publik dan manajerial sebagai variabel pemoderasi dari sejumlah faktor yang mempengaruhi konservatisme akuntansi.Metode – Penelitian ini menggunakan metode moderated regression analysis. Sampel penelitian ini adalah 75 buah perusahaan di sektor properti yang telah telah terdaftar di Bursa Efek Indonesia selama tahun 2019 – 2021.Temuan Utama - Leverage dan intensitas modal mampu mempengaruhi konservatisme akuntansi. Walaupun demikian, variabel pemoderasi tidak mampu dalam memoderasi leverage dan intensitas modal dalam mempengaruhi penerapan konservatisme akuntansi. Hal ini disebabkan perusahaan lebih memilih menerapkan konservatisme akuntansi untuk mendapatkan kebijakan relaksasi pinjaman dan mengurangi biaya politik.Implikasi Teori dan Kebijakan – Konservatisme akuntansi penting untuk mengurangi terjadinya kecurangan pada laporan keuangan. Walaupun demikian, pengawasan perusahaan harus diperketat untuk menjaga ketepatan penerapan konservatisme akuntansi.Kebaruan Penelitian – Penggunaan variabel kepemilikan publik dan manajerial sebagai variabel moderasi masih jarang ditemukan.Abstract – Can Public and Managerial Ownership Moderate Accounting Conservatism?Main Purpose – This study examines public and managerial ownership as moderating variables influencing accounting conservatism.Method – This study uses the moderated regression analysis method. The sample for this research is 75 property sector companies listed on the Indonesia Stock Exchange during 2019-2021.Main Findings - Leverage and capital intensity can influence accounting conservatism. However, the moderating variable cannot moderate leverage and capital intensity in controlling the application of accounting conservatism. This phenomenon happens because companies prefer to apply accounting conservatism to obtain loan relaxation policies and reduce political costs.Theory and Practical Implications – Accounting conservatism is vital to reduce fraud in financial statements. Even so, company supervision must be tightened to maintain the accuracy of the application of accounting conservatism.Novelty – The use of public and managerial ownership as moderating variables was rarely found.
PENGARUH UKURAN PERUSAHAAN, LEVERAGE, PROFITABILITAS, DAN UKURAN DEWAN KOMISARIS TERHADAP INTENSITAS PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY I Komang Septiadi Putra; I Gde Ary Wirajaya
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.12.NO.07.TAHUN.2023
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EEB.2023.v12.i07.p02

Abstract

The intensity of Corporate Social Responsibility (CSR) disclosure is a measure of communicating the company's contribution as a sense of responsibility for social and environmental impacts. The purpose of this study was to determine, analyze, and obtain empirical evidence about the effect of firm size, leverage, profitability, and board of commissioners size on the intensity of CSR disclosure. The number of samples in this study were 37 observations, which were selected using the purposive sampling method. Non-participant observation data collection method. The research design uses a quantitative approach in the form of associative aims to determine the relationship between two or more variables. The analysis technique used is Multiple Linear Regression Analysis. The results showed that the variable company size had a positive effect on the intensity of CSR disclosure, the leverage variable had a positive effect on the intensity of CSR disclosure, and the profitability variable had a positive effect on the intensity of CSR disclosure, while the size of the board of commissioners had no effect on the intensity of CSR disclosure. The results of this study can be used as a basis for management to increase the company's efforts in implementing the intensity of CSR disclosure
Analisis Kinerja Keuangan Sebelum dan Sesudah Akuisisi pada Perusahaan Industri Musik Korea Selatan: HYBE Corporation Ni Putu Melia Astuti; I Gde Ary Wirajaya
Jurnal Bisnis dan Kewirausahaan Vol. 19 No. 2 (2023): JBK-Jurnal Bisnis dan Kewirausahaan
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jbk.v19i2.116-126

Abstract

Business expansion through acquisition has the purpose to increase company performance which is one of corporate action and also the way a company can compete with their competitors healthily. This research aims to get a proof empirical about whether there’s a difference or not on HYBE Corporation’s company performance after acquiring Ithaca Holdings. Object that used on this research is HYBE Corporation’s quarterly consolidation financial reporting. Company performance in this research evaluated by financial ratio. Analysis methods that used in this research are paired sample t-test and wilcoxon signed rank test. Result of this research shows that there’s no difference with HYBE Corporation’s company performance after acquired Ithaca Holdings.
Self Assessment System, Tax Avoidance, Tax Rate, Tax Evasion on the Effectiveness of Corporate Income Tax Revenue during the COVID-19 Pandemic I Gede Ary Wirajaya; Anggi Anggita Putri
Jurnal Ilmiah Akuntansi Vol 8 No 1 (2023)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v8i1.53724

Abstract

The effectiveness of corporate income tax revenue is the ability and ability of the government to collect taxes obtained from corporate income tax according to the applicable rates and based on the amount of tax revenue that has been targeted. This study aims to determine the effect of Self assessment system, Tax Avoidance, Tax Rates and Tax Evasion on the Effectiveness of Corporate Income Tax Revenue during the Covid-19 pandemic. Data collected by distributing questionnaires to respondents via google form. The population used in this study were all Account Representatives of KPP West Denpasar and KPP East Denpasar. The sample used in this study were 48 Account Representatives using data collection techniques with non-probability sampling method. Analysis of the data used is by using the method of multiple linear analysis. The results of this study indicate that the Self Assessment System, Tax Rates, Tax Avoidance and Tax Evasion have an effect on the Effectiveness of Corporate Income Tax Revenue.
SELF ASSESSMENT SYSTEM, TAX AVOIDANCE, TARIF PAJAK, TAX EVASION EFEKTIVITAS PENERIMAAN PAJAK PENGHASILAN BADAN PADA MASA PANDEMI Anggi Anggita Putri; I Gde Ary Wirajaya
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.13.NO.05.TAHUN.2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EEB.2024.v13.i05.p17

Abstract

Efektivitas Penerimaan pajak penghasilan badan adalah kemampuan dan kesanggupan pemerintah dalam menggalang pajak yang didapatkan dari PPh badan yang sesuai tarif yang berlaku dan berdasarkan jumlah penerimaan pajak yang sudah ditargetkan. Penelitian ini bertujuan untuk mengetahui pengaruh Self Assessment System, Tax Avoidance, Tarif Pajak dan Tax Evasion Pada Efektivitas Penerimaan Pajak Penghasilan Badan pada masa pandemi. Data yang dikumpulkan menggunakan metode survey dengan teknik kuesioner melalui google form. Populasi penelitian adalah seluruh Account Representative KPP Denpasar Barat dan KPP Denpasar Timur dengan jumlah 48 Orang. Sampel diambil menggunaakan metode non-probability sampling dengan teknik sampling jenuh. Analisis yang digunakan metode analisis linier berganda. Hasil penelitian menunjukan bahwa Self Assessment System dan Tarif Pajak berpengaruh posistif pada Efektivitas Penerimaan Pajak Penghasilan Badan, Tax Avoidance dan Tax Evasion berpengaruh negatif pada Efektivitas Penerimaan Pajak Penghasilan Badan.
Role Balance and Work-Life Stress Among Balinese Hindu Women Auditors Ida Ayu Ary Putri Adnyani; Ni Ketut Rasmini; I Gusti Ngurah Agung Suaryana; I Gde Ary Wirajaya
Jurnal Ilmiah Akuntansi dan Bisnis Vol 19 No 2 (2024)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2024.v19.i02.p08

Abstract

This study explores the role balance of Balinese Hindu women auditors and its impact on work-life stress, focusing on an informant who has successfully balanced her role as a single parent and a senior auditor at the Bali Provincial Development and Finance Supervisory Agency. Using a phenomenological approach with an interpretive qualitative design, this study aims to understand how the informant successfully manages her dual roles within Bali's solid cultural context. The research findings reveal that the informant can balance her dual roles dynamically and holistically. She prioritizes her family as the primary focus while still dedicating herself to her professional duties. The work-life stress management strategies employed by the informant involve flexibility, adaptability, and high commitment to both of her roles. The results of this study provide in-depth insights into how Balinese Hindu women can successfully balance their dual roles as Balinese Hindu women working as auditors. The implications of this study include a better understanding of the challenges and strategies needed to achieve work-life balance, especially within a culturally rich context such as Bali. This study contributes theoretically to the literature on role balance and work-life stress. It provides practical insights for individuals and organizations in supporting the well-being and productivity of Balinese Hindu women with dual roles.
Factors Affecting Students' Interest In Working As Public Accountants Ni Made Gayatri Wulantari; I Gde Ary Wirajaya
International Journal of Economics, Management and Accounting Vol. 2 No. 2 (2025): International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v2i2.636

Abstract

The interest in choosing a career as a public accountant is driven by an understanding of job opportunities, good income prospects, professional recognition, and the alignment between individual abilities and the demands of the accounting profession. This study aims to analyze the factors of labor market considerations, soft skills, financial rewards, and social values on students' interest in working as public accountants. This research was conducted at five nationally ranked universities in Bali in 2024, based on uniRank, with a sample of 315 respondents determined using purposive sampling. This study proves that the theory of planned behavior can be a consideration in career choice determination and that expectancy theory can explain that students consider the outcomes they will receive in that career. Additionally, this research can positively contribute to universities in Bali by identifying the factors influencing students' interest in work, thereby improving the education system to be more focused on the choices or interests of each accounting student. The analysis results show that labor market considerations, soft skills, financial rewards, and social values have a significant positive impact on students' interest in becoming public accountants.
Co-Authors Amadeus Vincent Reziario Nugraha Anak Agung Istri Sri Wiadnyani Anak Agung Ngurah Bagus Dwirandra Anggi Anggita Putri Anggi Anggita Putri Ayu Karlina Desi Ratnadewi Dewa Ayu Dyah Prema Gandhi DODIK ARIYANTO Elli Arifah Febryanto Hardianus Magung Friska Frilisia Gerianta Wirawan Yasa Herkulanus Bambang Suprasto I Dewa Gede Suryawan I Gde Sudiartha I Gede Yoga Trisna Widya I Gusti Ayu Agung Pramesti Pramana Putri I Gusti Ayu Nyoman Budiasih I Gusti Ngurah Agung Suaryana I Gusti Ngurah Agung Suaryana I Kadek Agus Diantara I Ketut Sujana I Ketut Yadnyana I Komang Adi Sastrawan I Komang Gede Darma Putra Sadia I Komang Septiadi Putra I Komang Sutrisna Adi Natha I Putu Novan Anggayana I Putu Sudana I Wayan Ade Arimbawa Ida Ayu Ary Putri Adnyani Ida Ayu Mas Indira Pramesti Ida Ayu Radha Arestantya Ida Bagus Baskara Jero Komang Hita Wasana Kadek Novia Suastyani Kadek Trisna Wulandari Kadek Utami Kusumaningsih Katharina Yuneti Khika Indira Putri Hermawan Korompis Luh Ade Dyah Pradnya Budi Luh Ade Kusuma Yanti Luh Anggi Jayastini Luh Komang Adhika Wijasari Luh Putri Wedayanti Made Gede Wirakusuma Made Oka Candra Andreana Maria Magdalena Ni Made Meilany Subadi Maria Meiatrix Ratna Sari Ngakan Putu Wahyu Pandu Dewanata Ni Kadek Dwi Anggreni Ni Kadek Irma Purwaningsih Ni Ketut Rasmini Ni Ketut Suryani Ni Komang Ayu Trikajayanti Ni Komang Cahyani Purnaningsih Ni Komang Febi Purnamiadi Ni Komang Shinta Rani Putri Ni Luh Putu Katrin Edelwis Ni Luh Supadmi Ni Made Dwi Rina Ni Made Gayatri Wulantari Ni Made Madani Hapsari Ni Made Sasmita Dwi Utami Ni Putu Aprilianti Tirta Dewi Ni Putu Ayu Bawantari Ni Putu Ayu Utariyani Ni Putu Melia Astuti Ni Putu Reni Arisanthi Ni Putu Santhi Puspita Sari Ni Putu Sri Harta Mimba Ni Wayan Nova Apsari Nyoman Dewi Ayu Ratih Arya Dewanti Nyoman Etia Rahayu Putri Setyastrini Putu Agoes Suanthara Putu Ari Raditya Putu Claudia Tamara Putri Putu Febby Candra Lestari Putu Friska Devi Lionita Putri Putu Iin Sulistyawati Putu Kemala Vidyantari Putu Ratih Natawirani Putu Ryan Sutha Negara Rai Dwi Andayani W Sinta Arya Udayani Teresia Arta Pangestu Yeyen Komalasari