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All Journal COPING (Community of Publishing in Nursing) E-Jurnal Ekonomi dan Bisnis Universitas Udayana International Journal of Natural Science and Engineering Jurnal Ilmiah Wahana Pendidikan Nursing and Health Sciences Journal (NHSJ) ABDIMAS KOSALA : Jurnal Pengabdian Kepada Masyarakat E-JURNAL AKUNTANSI
Made Mertha
Fakultas Ekonomi Dan Bisnis Universitas Udayana, Indonesia
Religion Biochemistry, Genetics & Molecular Biology Dentistry Economics, Econometrics & Finance Education Engineering Health Professions Medicine & Pharmacology Nursing Public Health Social Sciences Other

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PENGARUH MASA PERIKATAN AUDIT, ROTASI KAP, UKURAN PERUSAHAAN KLIEN, DAN UKURAN KAP PADA KUALITAS AUDIT Ni Made Dewi Febriyanti; I Made Mertha
E-Jurnal Akuntansi Vol 7 No 2 (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 Penulisan ilmiah ini dilakukan untuk menguji pengaruh variabel masa perikatan audit, rotasi KAP, ukuran perusahaan klien, dan ukuran KAP  pada variabel kualitas audit. Teknik analisis data yang dipakai berupa analisis regresi logistik dengan sampel sebanyak 112 perusahaan manufaktur yang listing di BEI. Berdasarkan hasil pengujian hipotesis, menunjukkan bahwa masa perikatan audit, rotasi KAP, dan ukuran KAP tidak berpengaruh signifikan pada kualitas audit. Sedangkan ukuran perusahaan klien berpengaruh positif dan signifikan pada kualitas audit. Kata kunci : rotasi KAP, kualitas audit
Pendidikan dan Pelatihan Memoderasi Pengaruh Teknologi Informasi dan Kemampuan Pemakai Pada Kinerja Sistem Informasi Akuntansi Ni Made Sulastri Widiantari; Made Mertha
E-Jurnal Akuntansi Vol 22 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.v22.i01.p30

Abstract

Information systems have an important role in an organization or company because the information becomes a tool in determining decisions. Information obtained is expected to be accurate information, has the right value and relevant, and available on time, whenever necessary. Such information can be generated by computer-based information systems. Information is useful data that is processed in order to become a guide for making the right decisions. One of the tools of information presentation is accounting. Accounting information system is very useful to achieve efficiency and effectiveness in determining decisions The use of computer-based accounting information system is very important applied in the BPR to produce information in the form of relevant financial statements, accurate and timely. This study aims to prove empirically that education and training to moderate the influence of information technology and the ability of users on the performance of accounting information systems. The number of samples taken as many as 48 respondents who are employees who work using computerized SIA based on the technique of non-probability sampling, namely by saturated sampling method. Data analysis technique used is multiple linear regression test and interaction test of Moderated Regression Analysis (MRA). Based on the analysis result, information technology and user ability have positive and significant influence on SIA performance, education and training can moderate the influence of information technology on SIA performance, but education and training are not able to moderate the influence of user ability on SIA performance in BPR Klungkung District Keywords: Information technology, user capability, education and training, SIA performance
Financial Distress dan Opini Audit Sesuai Standar Audit (SA) 706 pada Masa Pandemi Covid-19 Ni Komang Ita Monika; Made Mertha
E-Jurnal Akuntansi Vol 31 No 10 (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.i10.p16

Abstract

Covid-19 is a global health problem, including Indonesia. Covid-19 has had a huge impaction theicountry's economyias well as the companies affected by it. Many companies experience financial distress and this also has an impact on the audit opinion received by the company. This study aims to examine the effect of financial distress on audit opinion with SA 706. The sample obtained was 534 companies, obtained using purposive sampling technique. The data analysis technique in this research logistic regression analysis. The results of the analysis show that financial distress has an impact on audit opinion with Audit Standards (SA) 706. The theoretical implications of this study can contribute to empirical studies of agency theory and signal theory. The practical implication of this research is that it can be taken into consideration in decision makingbystakeholders and company management. Keywords: Audit Opinion; Audit Standards (SA) 706; Financial Distress; Covid-19.
Intellectual Capital, Profitabilitas, Ukuran Perusahaan Dan Nilai Perusahaan Ni Putu Intan Aryanti; Made Mertha
E-Jurnal Akuntansi Vol 32 No 11 (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.i11.p11

Abstract

Increasing the value of the company is one of the goals of the company because by increasing the value of the company, the prosperity of shareholders will also increase. The research aims to obtain empirical data regarding the influence of intellectual capital, profitability and company size on firm value. The research was carried out at companies in the food and beverage sector that were listed on the Indonesia Stock Exchange in 2018-2020. A total of 17 companies were sampled using the nonprobability sampling method through a purposive sampling technique, resulting in 51 companies being sampled for 3 years. Multiple linear regression analysis was used as a data analysis technique. The output analysis reveals that profitability has a significant positive effect on firm value, but intellectual capital and firm size have a significant negative effect on firm value. Research provides implications in the form of considerations for investors when making decisions. This can be seen through research variables that can be used as corporate strategy and provide benefits to stakeholders. Keywords: Intellectual Capital; Profitability; Company Size; The Value of the Company
Pengungkapan Tanggung Jawab Sosial Memoderasi Pengaruh Profitabilitas dan Ukuran Perusahaan pada Nilai Perusahaan Ni Kadek Dona Puspita Dewi; I Made Mertha
E-Jurnal Akuntansi Vol 22 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.v22.i03.p19

Abstract

This study is aimed to find empirical evidence concerning the effect of profitability andcompany size on the company value in which social responsibility disclosure is used as themoderating variables. This study was conducted on the food and beverage companies whichwere listed in Indonesian Stock Exchange during 2013-2016 periods. There are 11companies used as the sample by using purposive sampling method. Non-participantmethod was used as the method of collecting data while Moderated Regression Analysistechnique was used as the technique of analyzing data. Based on the analysis, it was foundthat both profitability and company size brought positive effect on the company value.Social responsibility disclosure weakened the effect of profitability on the company value.Meanwhile, it strengthened the effect caused by the company size.Keywords: Profitability, company size, social responsibility disclosure, company value
PENGARUH FAKTOR FUNDAMENTAL TERHADAP NILAI PERUSAHAAN DI BURSA EFEK INDONESIA Ni Putu Yeni Ari Yastini; I Made Mertha
E-Jurnal Akuntansi Vol 11 No 2 (2015)
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 purpose of this research is to examine the effect of Leverage (DER), Dividend Policy (DPR), Profitability (ROA) to firm value at Manufacturing and Mining Companies Listed on BEI Period 2010– 2011, using  multiple linear regression analysis. The results of this research show that DER variable have positive significant to firm value, DPR have not significant effect but have positive coefficient firm value meanwhile profitability variables are shown to have a negative significant effect on firm value.
PENGARUH PERCEIVED USEFULNESS, PERCEIVED EASE OF USE DAN PENGGUNAAN SOFTWARE AUDIT PADA KINERJA AUDITOR INTERNAL Ni Luh Gede Krisna Dewi; Made Mertha
E-Jurnal Akuntansi Vol 17 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

The purpose of this study was to analyze the effect of perceived usefulness , perceived ease of use and the use of a software audit on the performance of internal auditors at. Bank BRI Branch Office Se Bali Province . This research was conducted at PT . Bank BRI Branch Office Se Bali Province with twelve offices in 2016 with the number of auditors as many as 50 people as samples through the method of sample saturated . The data collection is done by distributing questionnaires to 46 respondents back and four aborted through multiple linear regression analysis . Based on the analysis , perceived usefulness , perceived ease of use and the use of audit software has a positive influence on the performance of internal auditors at. Bank BRI Branch Office Se Bali Province.
PENGARUH PROFITABILITAS, SOLVABILITAS, UKURAN PERUSAHAAN PADA KETERLAMBATAN PENYAMPAIAN LAPORAN KEUANGAN PERUSAHAAN YANG TERDAFTAR DI BEI Ni Putu Sonia Sindica Pande; I Made Mertha
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

Any company that went public have an obligation to submit financial statements on time. Long time submission of financial statements may affect the value of companies, because of timeliness in the delivery of financial statements and financial reports are good quality or in accordance with FinancialiAccountingiStandards may encourage investors to invest in the company . This study was to determine the effect of profitability, solvency and size of the company in the late submission of financial statements of companies listed on stock exchanges in 2011-2014 Indonesia multiple linear regression analysis technique used to conduct this study. Collection method used is secondary data source. The results of analysis show that the profitability of a negative effect on the late submission of financial reports, solvency positive influence on the late submission of financial statements, while the company size has no effect on the late submission of financial statements of the company.
PENGARUH KOMITE AUDIT, UKURAN PERUSAHAAN, AUDIT TENURE, DAN REPUTASI KAP TERHADAP OPINI AUDIT GOING CONCERN Debby Tandungan; I Made Mertha
E-Jurnal Akuntansi Vol 16 No 1 (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

Going concern issues are complex so that need factors that used as a benchmark in determining the company’s going concern status. This study aimed to examine the effect of the audit committee, the size of the company, the audit tenure, and reputation of KAP against going concern audit opinion. The object of this research is manufacturing companies listed in Indonesia Stock Exchange. Methods of sampling using purposive sampling techniques where appropriate criteria set acquired 21 companies. The data in this study were collected through non-participant observation method by downloading data from BEI. The analysis technique used is logistic regression analysis. Testing hypothesis in this study using logistic regression analysis techniques. Hypothesis testing results showed that the variables of the audit committee, company size, and audit tenure does not affect the going concern audit opinion, while the reputation of KAP variables significantly influence the going concern audit opinion.  
Profitabilitas, Likuiditas, Leverage, Corporate Social Responsibility dan Nilai Perusahaan Cokorda Istri Wahyuniyasanti; Made Mertha
E-Jurnal Akuntansi Vol 32 No 7 (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.i07.p15

Abstract

Firm value is the achievement obtained by the company from public trust after running operations. The purpose of this study is to obtain empirical evidence regarding the effect of profitability, liquidity, leverage, and CSR on firm value. This research was conducted in financial sector companies listed on the Indonesia Stock Exchange. The sample of companies is 10 companies with 5 years of observation, then obtained 50 observational data. The method of determining the sample used in this study is non-probability sampling with purposive sampling technique. The data were collected, then tested with Statistical Product and Service Solutions (SPSS) analysis. The results showed that profitability and leverage had a positive effect on firm value and liquidity and CSR had no effect on firm value. Keywords: Company Value; Profitability; Liquidity; Leverage; Corporate Social Responsibility.
Co-Authors A Prawira Kurniawan A.A. Nanak Antarini Agus Setiawan Asep Arifin Senjaya Cokorda Istri Wahyuniyasanti Debby Tandungan Dewa Ayu Eny Wulandari Dewa Ayu Sri Swasti Putri Wiryani Dewa Gede Wirama Dewa Nyoman Badera Dewi, Luh Gede Krisna I Gede Victor Ramanuja I Gusti Bagus Indra Kusuma I Gusti Ngurah Agung Suaryana I Kadek Bayu Putra Nusantara I Ketut Suardana I Komang Agusjaya Mataram I Made Karma Cahyadi I Made Widi Sedana I Wayan Surasta Ida Ayu Nabila Meidyna Luh Ade Wilan Krisna Luh Ayu Pujiastini Utari Made Liandana Ni Gusti Ayu Ratih Ary Winadi Ni Gusti Kompiang Sriasih Ni Gusti Putu Wirawati Ni Kadek Dona Puspita Dewi Ni Ketut Ratmini Ni Komang Ita Monika Ni Luh Ditha Usadi Sumartho Ni Luh Kunthi Pranyanti Sentana Madri Wantera Ni Luh Putu Nuarsih Ni Luh Putu Sri Erawati Ni Made Dewi Febriyanti Ni Made Diah Urmila Ni Made Dwiadnyani Ni Made Sulastri Widiantari Ni Made Surya Andani Ni Nyoman Anggar Seni Ni Putu Diah Pratiwi Ni Putu Intan Aryanti Ni Putu Nugraheni Ni Putu Sonia Sindica Pande Ni Putu Yeni Ari Yastini Nyoman Aria Nugraha Putu Krishnadewi Indah Gita Cahyani Putu Sakania Primadewi Putu Setia Ariningsih Ribek, Nyoman Ribek, Nyoman Rumawas, Nicholas Eldrick Sella Lolita Sugi, Leonardus P.M. Watu Susy N.AI, Putu Susy N.AI, Putu