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All Journal Jurnal Ilmiah Akuntansi dan Humanika SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS Management Studies and Entrepreneurship Journal (MSEJ) Journal of a Sustainable Global South Jurnal Ekonomi Transekonomika : Akuntansi, Bisnis dan Keuangan International Journal of Applied Business and International Management International Journal of Economics, Management and Accounting Digital Innovation : International Journal Of Management Epaper Bisnis: International Journal Entrepreneurship and Management E-Jurnal Ekonomi dan Bisnis Universitas Udayana

I Ketut Suryanawa

Fakultas Ekonomi Dan Bisnis, Universitas Udayana

Author-ID : 2943164

Arts Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Public Health Social Sciences

Published : 20 Documents Claim Missing Document

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ANALISIS HUBUNGAN ANTARA PROFESIONALISME AUDITOR DENGAN PERTIMBANGAN TINGKAT MATERIALITAS DALAM PROSES PENGAUDITAN LAPORAN KEUANGAN Alvina, Novita; Suryanawa, I Ketut
Jurnal Ilmiah Akuntansi dan Humanika Vol 1, No 1: EDISI DESEMBER 2011
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jinah.v1i1.304

Profesionalisme menjadi tuntutan utama seseorang yang bekerja sebagai auditoreksternal. Gambaran seseorang yang profesional dalam profesi auditor eksternaldicerminkan dalam lima dimensi: pengabdian pada profesi, kewajiban sosial, kemandirian,keyakinan pada profesi dan hubungan dengan sesama profesi. Penelitian ini dilakukanuntuk mengetahui bagaimana hubungan antara profesionalisme yang dimiliki oleh auditordengan pertimbangan tingkat materialitas dalam pengauditan laporan keuangan. Respondenpenelitian ini adalah auditor yang bekerja pada Kantor Akuntan Publik wilayah Bali.Penelitian ini menggunakan data primer yaitu data yang diperoleh melalui penyebarankuesioner kepada responden dengan metode nonprobability sampling. Adapun uji yangdigunakan adalah uji kendall-tau. Pengujian hipotesis terhadap variabel pengabdian padaprofesi, kewajiban sosial, kemandirian, keyakinan pada profesi dan hubungan dengansesama profesi menunjukkan adanya hubungan yang positif dan signifikan terhadappertimbangan tingkat materialitas dalam pengauditan laporan keuangan.Kata Kunci: profesionalisme, materialitas

ANALISIS HUBUNGAN ANTARA PROFESIONALISME AUDITOR DENGAN PERTIMBANGAN TINGKAT MATERIALITAS DALAM PROSES PENGAUDITAN LAPORAN KEUANGAN Novita Alvina; I Ketut Suryanawa
Jurnal Ilmiah Akuntansi dan Humanika Vol. 1 No. 1: EDISI DESEMBER 2011
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jinah.v1i1.304

Application of Green Economy in Malini Agro Park I Wayan Suartana; I Ketut Suryanawa
Journal of A Sustainable Global South Vol 4 No 2 (2020): August 2020
Publisher : Institute for Research and Community Services Udayana University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/jsgs.2020.v04.i02.p04

Development that exploits natural resources is an easy story to hear. The exploitation-based development model that is maintained will only result in marginalization. A green economy as a means of achieving sustainable development is designed to protect and increase the value of the natural resource base, increase resource efficiency, promote sustainable or environmentally friendly patterns of production and consumption, and encourage the world towards low carbon development. Green economy policies and measures should be designed to improve the integration between economic development and its sustainable aspects. A development that combines economic, social and environmental interests to meet the needs of the current generation without sacrificing the interests of future generations. For this reason, Malini Agro Park, which is located in the arid area of ??Pecatu, implements an integrated hydroponic system to support sustainable development. The specific objective of this research is to examine in depth the implementation of green accounting at Malini Agro Park. Index Terms— green economy, triple bottom line accounting

Behaviour of Follower Investor in the Formation of Stock’s Price on Market Crash I Gusti Ayu Nyoman Budiasih; Made Dewi Ayu Untari; I Made Sadha Suardikha; I Ketut Suryanawa
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 1 No. 1, March 2017
Publisher : Faculty of Economics, Universitas Sriwijaya

This study is aimed to get empirical evidence about the indications of behavior of follower investor in the formation of stock’s prices in the Indonesian Stock Exchange (BEI) when the event market crash occured. As well as aiming to analyze whether the behavior of follower investor can be called irrational behavior by looking at the difference in behavior of follower investor on each sector in IDX. This study uses secondary data in the form of stock’s closing price and Indonesia Composite Index (IHSG) companies listed on the BEI Stock Exchange during 2010-2013 by accessing the website www.idx.co.id, www.finance.yahoo.com, and www.ksei.co.id. Total populations are 507 companies, while the total samples are 350 companies. The analysis technique used is Cross-sectional Absolute Deviation (CSAD) to detect the behavior of follower investor in the formation of stock price and One Way ANOVA test with Post Hoc Test and Least Significant Difference (LSD) to analyze the irrationallity in follower investor’s behavior. The analysis showed that there were indications follower investor’s behavior in the stock’s price formation and proved that behavior of follower investor is an irrational behavior.

Pengaruh Koneksi Politik Dan Penghindaran Pajak Pada Nilai Perusahaan Putu Wahyu Aditya Vallentino; I Ketut Suryanawa
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 4 No. 3 (2023): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v4i3.2139

Mencapai nilai perusahaan yang tinggi adalah tujuan jangka panjang untuk setiap bisnis. Semakin meningkat nilai perusahaan, semakin meningkat pula kekayaan yang didapat pemegang saham, dan semakin baik reputasi perusahaan. Tujuan penelitian ini untuk meneliti dampak koneksi politik dan penghindaran pajak pada nilai perusahaan. Teori stewardship dan teori RDT (Resource Dependence Theory) adalah dua teori utama yang digunakan. Dalam penelitian ini, digunakan perusahaan dari sektor manufaktur yang terdaftar di BEI pada tahun 2019–2021. Sebanyak 85 perusahaan dimasukkan dalam sampel, dan 255 pengamatan dikumpulkan selama 3 periode. Penelitian ini menunjukan bahwa koneksi politik berpengaruh negatif terhadap nilai perusahaan sedangkan penghindaran pajak berpengaruh positif pada nilai perusahaan.

Pengaruh Pengendalian Internal, Kompetensi Sumber Daya Manusia dan Budaya Etis Organisasi terhadap Kecenderungan Kecurangan Akuntansi di LPD Kabupaten Badung Anak Agung Mas Pratiwi; Made Mertha; I Ketut Suryanawa
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 4 No. 5 (2023): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v4i5.2634

Menemukan bukti pengendalian budaya etika organisasi dan keterampilan sumber daya manusia terkait pengaruhnya terhadap kecenderungan kecurangan akuntansi (KKA) di LPD Kabupaten Badung merupakan tujuan atau maksud dari penelitian empiris ini. Populasi penelitian terdiri dari 115 Lembaga Perkreditan Desa (LPD) aktif di Kabupaten Badung. Teknik untuk memilih sampel memanfaatkan cluster sampling. Sampel penelitian terdiri dari 108 responden dari total 54 LPD. Kuesioner (kuesioner) digunakan untuk mengumpulkan data, dan diberikan kepada responden dalam bentuk hardcopy. Data penelitian dianalisis dengan menggunakan regresi linier berganda. Hasil penelitian melalui analisis data menunjukkan bahwa pengendalian internal berpengaruh negatif dan signifikan terhadap kecenderungan kecurangan akuntansi di LPD Kabupaten Badung, serta budaya etis organisasi terhadap kecenderungan kecurangan akuntansi berpengaruh negative dan signifikan, dan bahwa kompetensi sumber daya manusia tidak berpengaruh pada kecenderungan kecurangan akuntansi pada LPD Kabupaten Badung.

Behaviour of Follower Investor in the Formation of Stock's Price on Market Crash I Gusti Ayu Nyoman Budiasih; Made Dewi Ayu Untari; I Made Sadha Suardikha; I Ketut Suryanawa
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 1 No. 1, March 2017
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sijdeb.v1i1.27-50

This study is aimed to get empirical evidence about the indications of behavior of follower investor in the formation of stock's prices in the Indonesian Stock Exchange (BEI) when the event market crash occured. As well as aiming to analyze whether the behavior of follower investor can be called irrational behavior by looking at the difference in behavior of follower investor on each sector in IDX. This study uses secondary data in the form of stock's closing price and Indonesia Composite Index (IHSG) companies listed on the BEI Stock Exchange during 2010-2013 by accessing the website www.idx.co.id, www.finance.yahoo.com, and www.ksei.co.id. Total populations are 507 companies, while the total samples are 350 companies. The analysis technique used is Cross-sectional Absolute Deviation (CSAD) to detect the behavior of follower investor in the formation of stock price and One Way ANOVA test with Post Hoc Test and Least Significant Difference (LSD) to analyze the irrationallity in follower investor's behavior. The analysis showed that there were indications follower investor's behavior in the stock's price formation and proved that behavior of follower investor is an irrational behavior.

The Influence Of Company Size, Audit Delay, And Audit Rotation On Audit Quality (Empirical Study On Consumer Goods Industry Sector Companies Listed On The IDX 2020-2022) Amanda, Ni Nyoman Ayu Natasya; Suryanawa, I Ketut
Jurnal Ekonomi Vol. 13 No. 03 (2024): Jurnal Ekonomi, Edition July -September 2024
Publisher : SEAN Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Company size, audit delay, and audit rotation are the variables that this research intends to examine in relation to audit quality. firms listed on the IDX that publish full audited financial reports from the consumer goods industry between 2020 and 2022 (BEI firms) provided the data used in this study. Based on purposive sampling approaches, a total of 189 observations were utilized for the samples. The data was analyzed using SPSS 26 and logistic regression. The results indicate that firm size has a positive effect on audit quality, audit delay has a negative effect on audit quality, and audit rotation has no effect on audit quality.

Stakeholder Pressure, Environmental Strategies, and Hotel Performance: The Role of Environmental Management Accounting Utama, I Made Karya; Suryanawa, I Ketut; Antari, Ni Wayan Meli; Widiantara , I Komang
Jurnal Ilmiah Akuntansi dan Humanika Vol. 14 No. 3 (2024)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v14i3.87939

The objective of this research is to investigate the role of stakeholders' pressure, environmental strategies, and environmental management accounting (EMA) on the company's competitive advantage of the hotel industry. The research on the issue of environmentally friendly business activities, in this case, the company's strategies related to green activities, particularly the implementation of environmental management accounting (EMA) in the hotel industry, is important because hotels are one of the supporting facilities for tourism that involve humans, living beings, and the environment. Data analysis was conducted by using Multiple Linear Regression by the SPSS (Statistical Package for the Social Sciences) version 24 application. The analysis results show: Stakeholder pressure does not affect competitive advantage, Environmental strategy positively affects competitive advantage, Implementation of environmental management accounting (EMA) positively affects competitive advantage.

The Influence Of Independence, Integrity, And Professionalism On Audit Judgement (Study At BPK RI Representative Of Bali Province) Ramadhani, Muhamad Ivo Nizar; Suryanawa, I Ketut; Sudirga, I Gusti Ayu Desni Saraswati
Jurnal Ekonomi Vol. 13 No. 03 (2024): Jurnal Ekonomi, Edition July -September 2024
Publisher : SEAN Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Management of state finances is one of the things that is very important for the economic life of a country. The BPK is a state institution that is free and independent in examining the management and responsibility of state finances. This research aims to obtain evidence regarding the influence of independence, integrity and professionalism on audit judgment. The data collection method is by distributing questionnaires to the BPK RI Bali Province Representative. The sampling method was non-probability sampling with a saturated sampling technique, so that a sample of 95 auditors was obtained. The analysis technique used is multiple linear regression analysis. The research results show that independence, integrity and professionalism have a positive effect on audit judgment.

Co-Authors A.A. Istri Muthia Dewi Amanda, Ni Nyoman Ayu Natasya Anak Agung Ayu Mutya Armika Anak Agung Mas Pratiwi Anak Agung Mas Ratih Astari Anak Agung Ngurah Agung Kresnandra Anak Agung Ngurah Bagus Dwirandra Anak Agung Sagung Istri Salshayna Pramesti Antari, Ni Wayan Meli ASTUTI HANDAIYANI SIREGAR Cicilia Citra Liadi Darsyaf Icap Alam Dewa Made Bagus Umbara Dewa Nyoman Badera Gde Deny Larasdiputra I Gede Candra Kusuma I Gusti Ayu Desni Saraswati Sudirga I Gusti Ayu Dianita Martha Kamalini I Gusti Ayu Gita Maheswari I Gusti Ayu Nyoman Budiasih I Gusti Bagus Bayu Pratama Putra I Gusti Ngurah Rai Suryawan I Kadek Ega Prastha Permana I Ketut Sujana I Komang Raditya Wiguna I Made Andika Pramana Pande I Made Arya Dwiputra I Made Dwi Adnyana Puta I Made Karya Utama I Made Sadha Suardikha I Made Surya Widhi Wibawa I Wayan Suartana K. Baba Adiatma Kadek Indri Pradnyavita KADEK JULI SUARDANA Kadek Weda Noveadjani Tista Ketut Ita Diantari Kevin Hestia Gigih Anugerah Komang Puja Astiti Komang Rina Prabandari Luh Nila Made Anggi Adeliana Dewi Made Dewi Ayu Untari Made Diah Krisna Dewi Made Mertha Maria Meiatrix Ratna Sari Nabilah Aulia Ni Kadek Sri Rahayu Ni Kd Sri Lestari Dewi Ni Ketut Lely Aryani Merkusiwati Ni Ketut Rasmini Ni Luh Yuni Pratiwi Ni Made Apsari Dwijayanti Ni Made Dwi Permanasari Ni Made Dwi Ratnadi Ni Made Gresia Nurvita Dewi Ni Nyoman Narayanti Ni Putu Alit Febrianti Ni Putu Eka Ratna Sari Ni Putu Linda Novita Dewi Ni Putu Sri Harta Mimba Ni Putu Yandini Eka Putri Nining Pratiwi Novita Alvina Nur Wahyuningsih Pande Made Hierra Andira Sari Pande Putu Diah Maharani Pradnya Paramita Putri, Putu Talia Natasia Putu Agus Aditya Pramana Putra Putu Intan Trisna Dewi Putu Melia Utami Putri Putu Rosayanti Putu Sri Arta Jaya Kusuma Putu Wahyu Aditya Vallentino Ramadhani, Muhamad Ivo Nizar Ratna Sari, Maria Mediatrix Sang Made Aditya Mahardika Kebon Saraswati Sudirga, I Gusti Ayu Desni Sudirga, I Gusti Ayu Desni Saraswati Wayan Purwa Abhimantra Widiantara , I Komang

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