Articles
<![CDATA[PENGARUH OPINION SHOPPING, DISCLOSURE DAN REPUTASI KAP PADA OPINI AUDIT GOING CONCERN ]]>
<![CDATA[Ni Putu Evi Kusumayanti]]>;
<![CDATA[Ni Luh Sari Widhiyani]]>
<![CDATA[ E-Jurnal Akuntansi Vol 18 No 3 (2017) ]]>
Publisher : <![CDATA[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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<![CDATA[Auditors have a responsibility to give due consideration to the company's survival. The phenomenon occurs when the liquidation of some companies that obtain an unqualified opinion but went bankrupt the following year. This can happen because the manipulation of accounting in an entity which lead to errors giving opinions by the auditor to companies experiencing financial distress. The purpose of this study is to determine the influence of opinion shopping, disclosure and reputation of KAP on going concern audit opinion in Indonesia Stock Exchange period 2011-2015. The method used in this research is non probability sampling with purposive sampling technique. Data obtained from the research method is 115 companies. Data analysis technique used is the logistic regression analysis. The analysis finds that the opinion shopping, disclosure and reputation of KAP has effect going concern audit opinion.]]>
<![CDATA[FAKTOR KLIEN YANG MEMENGARUHI PERGANTIAN KANTOR AKUNTAN PUBLIK DI BURSA EFEK INDONESIA ]]>
<![CDATA[I Wayan Suarjana]]>;
<![CDATA[Ni Luh Sari Widhiyani]]>
<![CDATA[ E-Jurnal Akuntansi Vol 10 No 1 (2015) ]]>
Publisher : <![CDATA[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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<![CDATA[Auditor independence is the key to the auditing profession. In Indonesia, one of the ways to maintain the independence of the auditors is set in PMK number:17/PMK.01/2008 about "Public Accountant Services" with the rotation of auditors. Public and stakeholders will certainly wonder about the factors that cause the change of auditors outside the regulatory. This study examines the factors that affect company to make the change auditor among others, the audit opinion, the auditor's reputation, growth, firm size, and changes in profitability. Manufacturing companies listed in Indonesia Stock Exchange 2009-2012 period was the study population, the number of companies with a total sample of 62 observations as much as 248 companies. Sampling technique using purposive sampling method. Logistic regression analysis is a data analysis technique used. Testing of the hypothesis showed that the audit opinion variable positive and significant effect on the change of auditor. Variable growth negatively affect the change of auditor. Auditor reputation, size and profitability of the change has no effect on the change of auditor.]]>
<![CDATA[KOMUNIKASI SEBAGAI PEMODERASI PENGARUH PARTISIPASI TERHADAP KEPUASAN DALAM PENGEMBANGAN SISTEM ]]>
<![CDATA[Ida Ayu Komang Widiastiti]]>;
<![CDATA[Ni Luh Sari Widhiyani]]>
<![CDATA[ E-Jurnal Akuntansi Vol 15 No 1 (2016) ]]>
Publisher : <![CDATA[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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<![CDATA[ABSTRACT The purposes of this research are to examine the effect of user participation to user satisfaction and user-developer communication skills in moderating influence on user satisfaction user participation in the development of information systems. This research was conducted at the Office of Denpasar government that has made the development of an information system in 2010-2014. Sampling of this research is the method of non-probability sampling with purposive sampling technique. Data were collected using survey method with interviews and questionnaires. Respondents of this study as many as 71 people. The data analysis technique used is the test Moderating Regression Analysis (MRA). Overall variable in this study is valid and reliable. The research data qualifies that the normal distribution of data and models used do not contain any heteroscedasticity. The first hypothesis testing results prove that the variable user participation is positive and significant impact on user satisfaction. Results of testing the second hypothesis results that the user-developer communication variable does not moderate the effect of user participation to user satisfaction.]]>
<![CDATA[KEMAMPUAN TEKNIK PEMAKAI MEMODERASI PENGARUH EFEKTIVITAS SISTEM INFORMASI AKUNTANSI PADA KINERJA INDIVIDUAL KOPERASI SIMPAN PINJAM ]]>
<![CDATA[I Gede Aditya Mahendra]]>;
<![CDATA[Ni Luh Sari Widhiyani]]>
<![CDATA[ E-Jurnal Akuntansi Vol 15 No 3 (2016) ]]>
Publisher : <![CDATA[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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<![CDATA[This study aimed to test the effectiveness effect of accounting information system on individual performance and to determine the technical capabilities of users in moderating influence on the accounting information system effectiveness in the performance of individual credit unions in the district of Tabanan. This study was conducted in 24 credit unions in the district of Tabanan. Samples in this study of 66 respondents to the sampling technique used was purposive sampling. The data collection method used is the method of questionnaires. The data analysis technique used is the technique of analysis Moderating Regression Analysis (MRA). The findings of this study prove that the variable effectiveness of accounting information systems positive effect on individual performance. This study also gives the result that the variable user technical ability to moderate the influence of the effectiveness of the system of accounting information on the performance of individual credit unions in the district of Tabanan.]]>
<![CDATA[Sistem Pengendalian Internal Pemerintah, Sistem Informasi Manajemen Keuangan Daerah, Good Governance dan Kualitas Laporan Keuangan di Kabupaten Jembrana ]]>
<![CDATA[Ida Bagus Putu Julio Swastika]]>;
<![CDATA[Ni Luh Sari Widhiyani]]>
<![CDATA[ E-Jurnal Akuntansi Vol 30 No 11 (2020) ]]>
Publisher : <![CDATA[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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DOI: 10.24843/EJA.2020.v30.i11.p02
<![CDATA[The purpose of this study was to determine the effect of government internal control systems, regional financial management information systems and good governance on the quality of regional financial reports. This research was conducted in Jembrana Regency Government. The number of samples taken was 50 employees using a purposive sampling method. Data collection is done through questionnaires and documentation. The analysis technique used is multiple linear regression. Based on the results of the analysis shows that the government's internal control system, regional financial management information systems and good governance have a positive effect on the quality of regional financial reports in Jembrana Regency. This means that the better the government's internal control system, the regional financial management information system and good governance implemented in regional government, the higher the quality of the regional financial reports produced. Keywords: SPIP; SIMDA; Good governance; Quality of Regional Financial Statements.]]>
<![CDATA[PENGARUH KEMANFAATAN, KEMUDAHAN PEMAKAIAN DAN KOMPETENSI AUDITOR PADA KEBERHASILAN PENERAPAN TEKNIK AUDIT BERBANTU KOMPUTER ]]>
<![CDATA[Pande Made Putra Wedantha]]>;
<![CDATA[Ni Luh Sari Widhiyani]]>
<![CDATA[ E-Jurnal Akuntansi Vol 14 No 1 (2016) ]]>
Publisher : <![CDATA[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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<![CDATA[This study was conducted to prove the effect of usefulness, ease of use and the competence of the auditors on the successful application of computer-assisted audit techniques. The location of this research is in the Public Accounting Firm, which is listed on the Indonesian Institute of Certified Public Accountants region of Bali in 2014. The method of determining the sample in this study use nonprobability sampling method. The technique used is purposive sampling technique and obtained 43 samples were used for analysis. Data collection method in this research using questionnaires and analysis techniques use multiple linear regression techniques. Based on the analysis, it is known that the usefulness, ease of use and the competence of auditors have a positive and significant impact on the success of the application of computer-assisted audit techniques.]]>
<![CDATA[Pengaruh Unsur-Unsur Struktur Pengendalian Intern pada Non Performing Loan di Lembaga Perkreditan Desa Kota Denpasar ]]>
<![CDATA[I Gusti Agung Listika Dewi]]>;
<![CDATA[Ni Luh Sari Widhiyani]]>
<![CDATA[ E-Jurnal Akuntansi Vol 25 No 1 (2018) ]]>
Publisher : <![CDATA[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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DOI: 10.24843/EJA.2018.v25.i01.p16
<![CDATA[This study aims to empirically prove the effect of internal control elements on non performing loans in LPD Denpasar City. The data used in this study are primary data in the form of answers to questionnaires and secondary data in the form of LPD non-performing loans. The sample used was 35 LPDs in Denpasar City. Sampling using nonprobability sampling method with saturated sample technique. The analysis technique used in this study is multiple linear regression. The analysis results can be understood that the control environment and risk assessment have a negative effect on non-performing loans. This shows that the better the risk control and assessment environment is applied, the lower the level of non-performing loans. Control and monitoring activities have a negative effect on non-performing loans. This shows that controlling and monitoring activities carried out optimally will reduce the occurrence of non-performing loans. Keywords: non performing loan, elements of internal control structure]]>
<![CDATA[Kemudahan Penggunaan Sistem Informasi Akuntansi Memoderasi Pengaruh Kemampuan Teknis Pengguna Dan Kecerdasan Intelektual Pada Kinerja Karyawan ]]>
<![CDATA[Ni Putu Riska Antari]]>;
<![CDATA[Ni Luh Sari Widhiyani]]>
<![CDATA[ E-Jurnal Akuntansi Vol 34 No 12 (2024) ]]>
Publisher : <![CDATA[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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DOI: 10.24843/EJA.2024.v34.i12.p14
<![CDATA[The study aims to empirically examine the relationship between user technical ability and intellectual intelligence on employee performance at the Bangli Regency People's Economic Bank with the ease of use of accounting information systems as a moderating variable. The study population included all employees of BPR Bangli Regency totalling 134 people, with 52 people involved in terms of AIS. The sampling method is nonprobability sampling with purposive sampling technique. The data were analysed using the Moderated Regression Analysis (MRA) technique. The results showed that user technical ability had no effect on employee performance and intellectual intelligence had a positive influence on employee performance. Ease of use of AIS is also proven to be able to moderate the influence of these two factors on employee performance.]]>
<![CDATA[PENGARUH UKURAN PERUSAHAAN, KOMPLEKSITAS OPERASI PERUSAHAAN DAN KOMITE AUDIT PADA AUDIT DELAY ]]>
<![CDATA[I Putu Yoga Darmawan]]>;
<![CDATA[Ni Luh Sari Widhiyani]]>
<![CDATA[ E-Jurnal Akuntansi Vol 21 No 1 (2017) ]]>
Publisher : <![CDATA[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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<![CDATA[Perkembangan perusahaan go public yang membuat makin tinggi permintaan akan audit terhadap laporan keuangan. Laporan keuangan harus memiliki kualitas yang tinggi sebelum diserahkan pada para pengguna laporan keuangan karena pengguna informasi laporan keuangan membutuhkan laporan yang lengkap, transparan, dan informasi yang disajikan tepat waktu. Audit delay merupakan senjang waktu yang dibutuhkan oleh auditor untuk mengaudit laporan keuangan tahunan suatu perusahaan. Tujuan penelitian ini adalah untuk mendapatkan bukti empiris tentang pengaruh ukuran perusahaan, kompleksitas operasi perusahaan dan komite audit terhadap audit delay. Penelitian ini dilakukan di perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) dengan periode waktu penelitian pada tahun 2013-2016. Perusahaan pertambangan menjadi objek penelitian karena, dalam setiap tahunnya sebagian besar perusahaan dari sektor tambang yang terlambat dalam melaporkan laporan keuangannya. Metode penentuan sampel dalam penelitian ini menggunakan metode purposive sampling dengan sampel sebanyak 12 perusahaan pertambangan selama periode 2013-2016 yang sudah memenuhi kriteria penentuan sampel. Teknik analisis data yang diterapkan dalam penelitian ini adalah regresi linear berganda. Hasil penelitian menunjukkan bahwa ukuran perusahaan berpengaruh negatif terhadap audit delay. Kompleksitas operasi perusahaan berpengaruh positif terhadap audit delay. Komite audit secara berpengaruh negatif terhadap audit delay.]]>
<![CDATA[Pengaruh Besaran Fee Audit dan Independensi Terhadap Kualitas Audit dan Etika Profesi Auditor Sebagai Moderasi ]]>
<![CDATA[Putu Putri Prabhawanti]]>;
<![CDATA[Ni Luh Sari Widhiyani]]>
<![CDATA[ E-Jurnal Akuntansi Vol 24 No 3 (2018) ]]>
Publisher : <![CDATA[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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DOI: 10.24843/EJA.2018.v24.i03.p23
<![CDATA[This study is an empirical study to examine the effect of variable audit fee amount and independence to audit quality with professional ethics as a moderation variable. Data collection method used is using questionnaires distributed directly to auditors at Public Accounting Firm (KAP) working in Bali. The population in this study is all auditors who work at Public Accounting Firm in Bali with the total number of auditors as much as 61 people. The number of samples used are 53 auditors with purposive sampling method. The analysis technique used is Moderated Regression Analysis (MRA).Based on the analysis and hypothesis testing, it can be concluded that (1) audit fee has positive effect on audit quality, (2) independence has negative effect on audit quality, (3) professional ethics auditor unable to moderate audit fee fee on audit quality, (4) ) the ethics of the auditor's profession is able to moderate the influence of independence on audit quality. Keywords: audit fee amount, professional auditor ethics, independence, audit quality]]>
