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All Journal Buletin Udayana Mengabdi Krisna: Kumpulan Riset Akuntansi Journal of Economic, Bussines and Accounting (COSTING) International Journal of Management Research and Economics Digital Innovation : International Journal Of Management E-JURNAL AKUNTANSI International Journal of Social and Education (INJOSEDU)
N.L.S. Widhiyani
Fakultas Ekonomi Dan Bisnis Universitas Udayana, Bali
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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Etika Auditor Sebagai Pemoderasi Pengaruh Kompetensi dan Tekanan Anggaran Waktu Terhadap Kualitas Audit Fabian Gea; Ni Luh Sari Widhiyani
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.p12

Abstract

Pengguna laporan keuangan terutama pemegang saham akan mengambil keputusan berdasarkan pada laporan yang telah disahkan oleh auditor. Hal ini menjelaskan peranan penting auditor dalam menjamin tingginya kualitas laporan keuangan suatu perusahaan. Penelitian ini bertujuan untuk mengetahui pengaruh etika auditor sebagai pemoderasi pengaruh kompetensi dan tekanan anggaran waktu pada kualitas audit di Provinsi Bali. Metode pengumpulan data menggunakan kuesioner yang disebarkan langsung kepada auditor yang bekerja di Kantor Akuntan Publik di Bali. Populasi dalam penelitian ini adalah seluruh auditor yang berkerja pada KAP di Provinsi Bali dengan jumlah auditor sebanyak 43 auditor dengan metode sampling jenuh, sedangkan teknik analisis yang digunakan adalah Moderated Regression Analysis (MRA). Berdasarkan analisis dan pengujian hipotesis, maka didapat kesimpulan bahwa (1) kompetensi berpengaruh positif pada kualitas audit, (2) tekanan anggaran waktu berpengaruh negatif pada kualitas audit, (3) etika auditor memperkuat hubungan kompetensi pada kualitas audit, (4) etika auditor memperlemah hubungantekanan anggaran waktu pada kualitas audit. Kata kunci: kualitas audit, etika auditor, kompetensi, tekanan anggaran waktu.
PENGARUH KEBIJAKAN DIVIDEN, DEBT TO EQUITY RATIO, DAN PRICE EARNING RATIO PADA RETURN SAHAM PERUSAHAAN LQ 45 PERIODE 2011-2013 Luh Putu Ratih Nirayanti; Ni Luh Sari Widhiyani
E-Jurnal Akuntansi Vol 9 No 3 (2014)
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

In firms that go public common phenomenon is the fluctuation in the stock return. This study aims to determine the effect of dividend policy (DPR), Debt to Equity Ratio (DER), and Price Earning Ratio (PER) on Stock Return company categorized LQ 45 at the Indonesia Stock Exchange 2011-2013. This study used secondary data obtained at the company in the category LQ 45 at the PT. BEI 2011-2013 with direct access to the idx.co.id. Data analysis was conducted using multiple regression test, and  equipped with Classical Assumption test. The result of the discussion concluded that the dividend policy (DPR), Debt to Equity Ratio (DER), and Price Earning Ratio (PER) has effect simultaneously and  partially to Return Shares of the company are categorized LQ 45 at the Indonesia Stock Exchange 2011-2013.
Pengaruh Kecanggihan Teknologi Pada Efektivitas Sia Dengan Dukungan Manajemen Puncak, Dan Kemampuan Teknik Personal Sebagai Pemoderasi A.A Ngr. Yoga Krisna Aditya; Ni Luh Sari Widhiyani
E-Jurnal Akuntansi Vol 23 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.v23.i01.p27

Abstract

ABSTRAK Penelitian ini bertujuan untuk mengetahui kecanggihan teknologi terhadap efektivitas sistem informasi akuntansi dengan adanya dukungan manajemen puncak, dan kemampuan teknik personal sebagai variabel pemoderasi pada Badan Pendapatan Daerah Kota Denpasar. Jumlah responden sebanyak 52 orang responden, dengan metodenon-probability sampling. Penentuan responden menggunakan teknik sampling jenuh. Pengumpulan data dilakukan melalui wawancara, observasi, dan kuesioner. Teknik analisis yang digunakan adalah regresi linear berganda dan Moderated Regression Analysis (MRA). Hasil penelitian ditemukan bahwa kecanggihan teknologi, dan kemampuan teknik personal berpengaruh positif dan signifikan pada efektivitas sistem informasi akuntansi, sedangkan dukungan manajemen puncak berpengaruh negatif dan signifikan pada efektivitas sistem informasi akuntansi. Hasil pengujian variabel pemoderasi yaitu ditemukan bahwa dukungan manajemen puncak tidak sebagai variabel pemoderasi pada pengaruh kecanggihan teknologi terhadap efektivitas sistem informasi akuntansi, sedangkan kemampuan teknik personal mampu memoderasi pengaruh kecanggihan teknologi terhadap efektivitas sistem informasi akuntansi. Kata kunci:kecanggihan teknologi, dukungan manajemen puncak, kemampuan teknik personal, efektivitas sistem informasi akuntansi. ABSTRACT The purpose of this study is to investigate the influence of technology sophistication on accounting information system effectiveness moderated by top management support and personal technical skill. This research was conducted at Badan Pendapatan Daerah of Denpasar City. Sample consists of 52 respondents, determined by non-probability sampling method, i.e. census method. Data are collected through interview, observation, and questionnaire, and analyzed using multiple regression and moderated regression analysis (MRA).The results show that technology sophistication and personal technical skill influence the accounting information system effectiveness positively and significantly. Top management support, on the other hand, has negative effect. Testing on moderating variables shows that top management support is not a moderating variable, while personal technical skill significantly weakens the effect of technology sophistication on accounting information system effectiveness. Kata Kunci: technology sophistication, top management support, personal technical skill, on accounting information system effectiveness.
FINANCIAL DISTRESS DALAM MEMODERASI PENGARUH AUDITOR SWITCHING TERHADAP AUDIT QUALITY Ni Made Dewi Anggun Jayanti; Ni Luh Sari Widhiyani
E-Jurnal Akuntansi Vol 9 No 3 (2014)
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

Kualitas audit sering dikaitkan negatif dengan audit tenure, sehingga perusahaan disarankan melakukan auditor switching, namun auditor switching sering dilakukan karena keterpurukan finansial. Penelitian ini bertujuan mengetahui pengaruh auditor switching terhadap kualitas audit dengan financial distress sebagai pemoderating pada perusahaan tekstil dan garmen yang listing di Bursa Efek Indonesia (BEI) tahun 2009-2012, dengan metode purposive sampling dan teknik analisis regresi linear berganda. Hasil penelitian menunjukkan auditor switching berpengaruh positif terhadap kualitas audit dan financial distress memperlemah hubungan keduanya. Auditor switching menjadi solusi mempertahankan independensi, walaupun dilakukan karena financial distress, harus tetap memperhatikan kualitas audit.
PENGARUH UKURAN PERUSAHAAN, LEVERAGE, AUDITOR SWITCHING, DAN SISTEM PENGENDALIAN INTERNAL PADA AUDIT DELAY A A Gede Wiryakriyana; Ni Luh Sari Widhiyani
E-Jurnal Akuntansi Vol 19 No 1 (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 study aimed to analyze the factors that affect audit delay on manufacturing companies listed in Indonesia Stock Exchange year period 2013-2015. Factors tested in this study is the size of the company, leverage, switching auditors, and internal control systems as independent variables. The sampling technique used in this research is purposive sampling with total sample of 76 companies. Analysis of data using multiple linear regression. The results showed that company size has no effect on audit delay, leverage positive effect on audit delay, auditor switching negative effect on audit delay, and internal control system and has no effect on audit delay.
Pengaruh Kemampuan Teknik Personal dan Dukungan Manajemen Terhadap Kinerja SIA dengan Motivasi Kerja Sebagai Pemoderasi I Putu Kurnia Adhi Parwa; Ni Luh Sari Widhiyani
E-Jurnal Akuntansi Vol 27 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.v27.i03.p22

Abstract

Accounting information system performance is a reflection of the level of achievement in using accounting information systems within a certain period. This research aims to know the influence of personal skills and top management supporton accounting information systems performance with the motivation of working as moderation variabel. The population in this research is all employees whouseaccounting information systemin the 26 head office BPR in Gianyar Regency. The sample selection technique used in this research is the purposive sampling technique. Respondents used in this research amounted to 78 respondent. Data analysis technique used in this research is MRA. Based on the results of the analysis it was found that the ability of personal techniques and topmanagement support has a positive effect on accounting information system performance and motivation of working is able to strengthen the relationship of the ability of personal techniques and topmanagement support on accounting information system performance. Keywords: Ability of personal techniques;topmanagement support; motivation of working; accounting information system performance.
Efektivitas Penggunaan SIA, Kemampuan Teknis Pengguna, Ekspektasi Usaha, dan Kinerja Individual LPD Putu Indy Surya Kinanti; Ni Luh Sari Widhiyani
E-Jurnal Akuntansi Vol 33 No 9 (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.i09.p20

Abstract

The Village Credit Institution (LPD) is a financial institution owned by Pakraman village to manage the finances of the local village community. The increase and development of LPD is driven by information technology which is increasingly developing rapidly. The research was conducted to obtain empirical data about the influence of the effectiveness of AIS use, users' technical abilities and effort expectations on individual performance. Denpasar City LPD was used as the research location with a population of 237 people. The sample was determined using the nonprobability sampling method and purposive sampling technique. The data analysis technique in this research is multiple linear regression. The research output reveals that the effectiveness of using AIS, users' technical abilities, and business expectations have a positive and significant influence on the individual performance of Village Credit Institutions in Denpasar City. The results of this research support the Technology Acceptance Model (TAM) to make things easier for users. Keywords: Effective Use of AIS; User Technical Capabilities; Business Expectations; Individual Performance
PENGARUH INDEPENDENSI AUDITOR DAN BESARAN FEE AUDIT TERHADAP KUALITAS PROSES AUDIT K. Dwiyani Pratistha; Ni Luh Sari Widhiyani
E-Jurnal Akuntansi Vol 6 No 3 (2014)
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 Permasalahan mengenai kualitas proses audit terkait dengan pelaksanaan penerapan standar audit yang benar oleh auditor menjadi perbincangan masyarakat dalam beberapa tahun terakhir. Penyebab terjadinya fenomena tersebut teridentifikasi dengan adanya penilaian bias terhadap independensi auditor yang tidak  secara utuh terinterpretasi oleh klien serta negosiasi pada awal kontrak kerja mengenai besaran fee audit yang diterima auditor di nilai juga mampu memberikan efek terhadap kualitas proses audit yang dihasilkan auditor.  Tujuan penelitian adalah mengetahui pengaruh independensi auditor dan besaran fee audit terhadap  kualitas proses audit. Kantor akuntan publik di Bali yang terdaftar dalam anggota IAPI dipilih sebagai lokasi penelitian dengan auditor sebagai sampel. Jumlah sampel yang dipergunakan dalam analisis data sejumlah  64 sampel. Pengumpulan data menggunakan kuesioner (angket) dan  analisis regresi linier berganda digunakan sebagai teknik analisis. Hasil olah data memperlihatkan bahwa independensi auditor dan besaran fee audit berpengaruh positif dan signifikan terhadap kualitas proses audit baik secara simultan maupun parsial.   Kata kunci : besaran fee audit, independensi auditor , kualitas proses audit
PENGARUH AUDIT TENURE PADA ASIMETRI INFORMASI DENGAN KOMPETENSI KOMITE AUDIT SEBAGAI PEMODERASI Nanda Noor Gustiriani Dachlan; Luh Sari Widhiyani
E-Jurnal Akuntansi Vol 20 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 study amis to determine the effect of audit tenure on the asymmetry of information, and the competence of the audit committee can ifluence the relationships audit tenure on information asymmetry. Manufacturing companies listed in Indonesia Stock Exchange in periode 2012-2014 have been selected as the population in this study. Selection sampel in this study using a non-probality sampling and purposive sampling with staples obtained at least 138 companies. Regression analysis techniques moderation is an analytical technique in this study. The analysis shows that the audit tenure negative effect on information asymmetry means that the longer the tenure, the asymmetry of information audit the financial statements in manufacturing companies decreased or likely to be small. Competence audit committee does not effect the relationships between audit tenure on information asymmetry. This may occur because of the existence of an audit Committee financial or accounting expertise cannot be used optimally.
Pendidikan dan Pelatihan Memoderasi Pengaruh Kemampuan Teknik Personal dan IT Sophistication pada Kinerja SIA I Gusti Agung Pradnya Utami; Ni Luh Sari Widhiyani
E-Jurnal Akuntansi Vol 31 No 8 (2021)
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.2021.v31.i08.p15

Abstract

Implementation of AIS is indispensable for organizations as a means to support operational and administrative activities. This research aims to prove empirically the effect of ability personal techniques and IT sophistication with education and training as moderating variables on AIS performance. The population of this research is employees who use AIS at Dinas Perindustrian dan Perdagangan Provinsi Bali. The research sample was determined based on a non-probability sampling method with a saturated sample technique in order to obtain 84 civil servants who used AIS at Dinas Perindustrian dan Perdagangan Provinsi Bali. Data collection is done through questionnaire and interview. The analysis technique in this research is Moderated Regression Analysis (MRA). The result of analysis shows that education and training strengthen the effect of ability personal techniques and IT sophistication on AIS performance. Keywords: Ability Personal Techniques; IT Sophistication; Education and Training; AIS Performance.
Co-Authors A A Gede Wiryakriyana A. A Ngurah Bagus Wiradarma A.A Ngr. Yoga Krisna Aditya A.A. Sg. Istri Indira Ragapatni A.A.Ngurah Kameswara Suryawarman Anak Agung Ngurah Agung Kresnandra Anak Agung Ngurah Bagus Dwirandra Anak Agung Ngurah Putu Mahendra Ayu Puspita Sari Destha Della Pragaswari EKA ARDHANI SISDYANI Endang Retno Rahayuningsih Fabian Gea Gayatri Gayatri Gayatri Gayatri Gayatri Gayatri Gusti Ayu Putu Agung Mahadewi I Dewa Gede Ngurah Raditya I Dewa Made Wahyu Winata I Gede Aditya Mahendra I Gede Girinatha Surya I Gusti Agung Listika Dewi I Gusti Agung Made Wira Pratiyaksa I Gusti Agung Pradnya Utami I Gusti Ayu Agung Dhyani Dewi I Gusti Diah Agung Prabawati Suteja I Ketut Jati I Made Gde Kamal Mulia I Putu Kurnia Adhi Parwa I Putu Yoga Darmawan I Wayan Suarjana I.D.G.D. Suputra Ida Ayu Komang Widiastiti Ida Ayu Setya Saraswati Ida Bagus Pramana Putra Ida Bagus Putu Julio Swastika K. Budiartha K. Dwiyani Pratistha Kadek Novi Ariani Kadek Satria Wiratmaja Kamajaya Adi Suartika Komang Dewi Agustini L. G. Sridarmaningrum Luh Gede Ira Pratiwi Swara Luh Putu Devita Rahayu Luh Putu Ratih Nirayanti Made Evelyn Nadhea Kezia Made Yenni Latrini Made Yenni Latrini Nanda Noor Gustiriani Dachlan Ni Kadek Linda Ariantini Ni Komang Ari Sumartini Ni Komang Devi Triyanti Ni Luh Komang Sri Noviani Ni Luh Putu Ratna Wahyu Lestari Ni Luh Supadmi Ni Made Dewi Anggun Jayanti Ni Made Dwi Ari Murti Ni Nyoman Sri Rahayu Trisna Dewi Ni Putu Cahyani Wipagandhi Ni Putu Evi Kusumayanti Ni Putu Febriyani Ni Putu Riska Antari Ni Putu Via Rista Ni Putu Widiantari Pande Made Putra Wedantha Putu Ayu Agung Indira Putri Putu Ayu Prabayanthi Putu Dendy Pratama Yoga Putu Indy Surya Kinanti Putu Nita Winidiantari Putu Putri Prabhawanti Putu Sarita Nareswari Veny Thama Pratiwi