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<![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]]>
<![CDATA[KEMAMPUAN TEKNIK PERSONAL PADA EFEKTIVITAS PENGGUNAAN SISTEM INFORMASI AKUNTANSI DENGAN PENDIDIKAN DAN PELATIHAN SEBAGAI PEMODERASI ]]>
<![CDATA[Kamajaya Adi Suartika]]>;
<![CDATA[Ni Luh Sari Widhiyani]]>
<![CDATA[ E-Jurnal Akuntansi Vol 18 No 2 (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[This study aimed to examine the effect of the ability of the technique personal on the effective use of accounting information systems and to determining education and training in moderating the effect of the ability of the technique of personal on the effective use of accounting information systems in KSP of Badung regency, research on 36 KSP Badung. Sample selection is done by using purposive sampling method. Total respondent 108 people consisting of 1 KSP manager, 1 employee in the bookkeeping, and 1 employee in the cashier section of cooperatives in 36 KSP. Data collected through questionnaires. The analysis technique used in this study is Moderated Regression Analysis. The study found that the ability of the technique of personal positively effect on the effective use of accounting information systems, education and training strengthen the effect of the ability of the technique personal on the effective use of accounting information systems]]>
<![CDATA[GCG , AUDITOR OPTIONS AND INTERNAL AUDITORS EFFECT TO AUDIT DELAY IN TELECOMMUNICATION COMPANY IN BEI ]]>
<![CDATA[Anak Agung Ngurah Putu Mahendra]]>;
<![CDATA[Ni Luh Sari Widhiyani]]>
<![CDATA[ E-Jurnal Akuntansi Vol 21 No 2 (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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DOI: 10.24843/EJA.2017.v21.i02.p27
<![CDATA[Perkembangan perusahaan telekomunikasi publik di Indonesia telah mengalami kemajuan pesat. Hal ini menimbulkan konsekuensi dibutuhkannya pendanaan yang lebih besar bagi aktivitas investasi dan operasional perusahaan. Laporan keuangan yang disajikan oleh perusahaan harus melalui tahap pengauditan yang dilakukan auditor dengan diawal diawasi komite audit yang dibentuk oleh dewan komisaris. Panjang pendeknya waktu penyampaian laporan keuangan audit dipengaruhi oleh banyak faktor, seperti dengan adanya good corporate governance yang dilakukan oleh perusahaan. Pertemuan komite audit berfungsi sebagai media komunikasi formal anggota komite audit dalam mengawasi proses corporate governance, memastikan bahwa manajemen senior menjalankan corporate governance dengan baik, memonitor bahwa perusahaan patuh pada code of conduct. Tujuan penelitian ini adalah untuk mengetahui pengaruh good corporate governance, opini audit, dan internal auditor terhadap audit delay. Populasi dalam penelitian ini adalah perusahaan telekomunikasi yang terdaftar di Bursa Efek Indonesia selama 2011-2015. Teknik penentuan sampel yang digunakan adalah purposive sampling dan sampel akhir yang didapatkan adalah 8 perusahaan. Metode pengumpulan data yang digunakan dalam penelitian ini adalah dokumenter. Penelitian ini menggunakan teknik analisis regresi linear berganda dengan SPSS 21.0 for windows. Hasil penelitian menunjukan bahwa dewan komisaris dan komite audit berpengaruh negatif dan tidak signifikan terhadap audit delay, komisaris independen dan internal audit berpengaruh positif dan tidak signifikan terhadap audit delay sedangkan komite audit dan opini audit berpengaruh positif dan signifikan terhadap audit delay.]]>
<![CDATA[Pengaruh Komitmen Manajemen, Kemampuan Teknik Personal Dan Information Technology Sophistication Pada Kinerja Sistem Informasi Akuntansi ]]>
<![CDATA[Luh Gede Ira Pratiwi Swara]]>;
<![CDATA[Ni Luh Sari Widhiyani]]>
<![CDATA[ E-Jurnal Akuntansi Vol 28 No 1 (2019) ]]>
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.2019.v28.i01.p27
<![CDATA[This study aims to empirically the effect of management commitment, personal technical skills and information technology sophistication on the performance of accounting information systems in rural banks in Badung Regency. The population of this study was 52 rural banks in Badung Regency. Sampling used saturated sample technique or census, where the entire study population will used samples, so that the samples used as many as 52 BPR. Respondents in this study then selected 3 people in each BPR. Data analysis technique used multiple linear regression analysis. The results show that: 1) management commitment has positive and significant effect on the performance of BPR accounting information systems in Badung Regency, 2) personal engineering skills have positive and significant effect on the performance of BPR accounting information systems in Badung Regency and 3) information technology sophistication positive and significant effect on the performance of the BPR accounting information system in Badung Regency. Keywords: Management commitment, personal technical ability, IT sophistication, SIA performance.]]>
<![CDATA[Kompetensi dan Motivasi Kerja Terhadap Kesiapan Mahasiswa Jurusan Akuntansi dalam Menghadapi Era Revolusi Industri 4.0 ]]>
<![CDATA[A. A Ngurah Bagus Wiradarma]]>;
<![CDATA[Ni Luh Sari Widhiyani]]>
<![CDATA[ E-Jurnal Akuntansi Vol 31 No 2 (2021) ]]>
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.2021.v31.i02.p06
<![CDATA[The purpose of this study was to determine the effect of competence and work motivation on the readiness of students majoring in accounting in facing the era of the industrial revolution 4.0. This research was conducted at the Faculty of Economics and Business, Udayana University, Accounting Study Program. The number of samples taken was 167 students. The data analysis technique used to test the research hypothesis is multiple linear regression analysis. Based on the results of the analysis, it was found that competence and work motivation had a positive effect on student readiness. This shows that the higher the competence and work motivation of students, the higher the students' readiness to face the world of work in the era of the industrial revolution 4.0. This proves that student readiness is influenced by competence and work motivation which are very important for every profession. Keywords: Competence; Motivation; Student Readiness; Industrial Revolution Era 4.0.]]>
<![CDATA[Pengaruh Skeptisme Profesional, Kompetensi, dan Independensi Pada Kualitas Audit ]]>
<![CDATA[Putu Dendy Pratama Yoga]]>;
<![CDATA[Ni Luh Sari Widhiyani]]>
<![CDATA[ E-Jurnal Akuntansi Vol 28 No 2 (2019) ]]>
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.2019.v28.i02.p12
<![CDATA[This study aims to examine and provide empirical evidence on how the influence of professional skepticism, competence, and independence on audit quality at the BPK Office at least a year experienced in Bali. This study took a sample of all auditors at the BPK Bali Office based on non probability sampling methods with purposive sampling technique and a sample of 40 auditors. Data collection is done by survey method with questionnaire techniques. The analysis technique in this study used multiple linear regression analysis. The results of the analysis show that professional skepticism, competence and independence have a positive effect on audit quality. This shows that the higher the professional skepticism, competence, and independence possessed by the auditor, the better the quality of the audit produced. Keywords: Professional skepticism, competence, independence and audit quality.]]>
<![CDATA[Moral Reasoning dan Skeptisisme Profesional Memoderasi Pengaruh Independensi Terhadap Kualitas Audit ]]>
<![CDATA[Endang Retno Rahayuningsih]]>;
<![CDATA[Ni Luh Sari Widhiyani]]>
<![CDATA[ E-Jurnal Akuntansi Vol 29 No 3 (2019) ]]>
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.2019.v29.i03.p05
<![CDATA[The purpose of this study is to determine the ability of moral reasoning and professional skepticism to moderate the influence of independence on audit quality at PT. Bank Sinar Mas MSIG Bali Province. This research was conducted in eight offices of PT. Bank Sinar Mas MSIG found in the Bali Region by using 40 internal auditors as a sample using the census method. Data collection is done by distributing questionnaires and tested through the Moderated Regression Analysis (MRA) technique. Based on the results of the analysis, the independence variable has a positive effect on audit quality. Moral reasoning strengthens the effect of independence on audit quality. Professional skepticism reinforces the influence of independence on audit quality. Keywords : Independence; Moral Reasoning; Professional Skepticism; Audit Quality.]]>
<![CDATA[Pengaruh Konflik Peran, Ketidakjelasan Peran, Struktur Audit, Motivasi Dan Kepuasan Kerja Pada Kinerja Auditor ]]>
<![CDATA[Putu Nita Winidiantari]]>;
<![CDATA[Ni Luh Sari Widhiyani]]>
<![CDATA[ E-Jurnal Akuntansi Vol 12 No 2 (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 performance concern users of financial statements in its duty to audit and ensure that the financial statements have been prepared in accordance with generally acceptable accounting principles. This study aims to influence of role conflict, role ambiguity, audit structure, motivation, job satisfaction on performance auditor in KAP in Bali. The samples used 60 samples. The method of data was a questionnaire. Analysis techniques used multiple linear regression analysis. The results describe the role conflict and role ambiguity does not have effect on the performance auditors. Other variables that audit structure, motivation, job satisfaction had positive impact in performance auditors.]]>
