Article Per Year (5 Year)
p-Index From 2021 - 2026
4.219
P-Index
This Author published in this journals
All Journal Jurnal Ilmiah Akuntansi dan Bisnis E-Jurnal Ekonomi dan Bisnis Universitas Udayana 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 AKUNTANSI
I Ketut Suryanawa
Fakultas Ekonomi Dan Bisnis, Universitas Udayana
Arts Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Public Health Social Sciences

Published : 69 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 69 Documents
Search

 1   2   3   4   5 
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

Abstract

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

Abstract

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

Abstract

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

Abstract

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

Abstract

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.
PENGARUH RETURN ON ASSETS, NET PROFIT MARGIN, DEBT TO EQUITY RATIO, SIZE PADA PERATAAN LABA I Made Arya Dwiputra; I Ketut Suryanawa
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

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

Abstract

Income smoothing is a deliberate action taken to reduce fluctuations in earnings, where managers wear certain accounting methods to reduce the profit fluktusi. Income smoothing management practices with the aim of reducing the tax debt, increase the confidence of investors, can strengthen the relationship between managers and employees. Factors examined in this study consists of one dependent variable income smoothing and four independent variables, return on assets, netprofit margin, debt to equity ratio and firm size. The study was conducted on banking companies listed in the Indonesia Stock Exchange during the observation period 2010-2013. The samples obtained were 24 enterprises with non-probability sampling methods, particularly purposive sampling. The analysis technique used is the logistic regression analysis. The analysis finds that the return on assets and the size of the company does not affect the income smoothing practices. As well as the net profit margin and debt to equity ratio affect the income smoothing practices.
Insentif Pajak dan Sanksi Pajak sebagai Mediasi Pengaruh Kondisi Keuangan Terhadap Kepatuhan Wajib Pajak I Ketut Suryanawa; Anak Agung Ngurah Agung Kresnandra; Anak Agung Ngurah Bagus Dwirandra
E-Jurnal Akuntansi Vol 34 No 1 (2024)
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.2024.v34.i01.p02

Abstract

This research aims to obtain empirical evidence of the influence of financial conditions on taxpayer (WP) compliance, as well as to obtain empirical evidence of the moderation of contingency factors (tax incentives) and contingent factors (tax sanctions) on the influence of financial conditions on taxpayer compliance. Furthermore, it is said that this low tax ratio is, in part, caused by low taxpayer compliance. This research will produce a special taxpayer compliance prediction model in the Covid 19 pandemic era, which is of course very relevant for use by policy makers. The sampling method used in this research used an accidental sampling technique and a sample of 205 respondents was obtained. The research analysis technique uses Moderated Regression analysis. The research results show that financial conditions have a positive effect on individual taxpayer compliance. Tax incentives strengthen the influence of financial conditions on individual taxpayer compliance. Tax sanctions strengthen the influence of financial conditions on individual taxpayer compliance. Keywords: Financial Conditions; Taxpayer Compliance; Tax Incentives; Tax Sanctions
Kepatuhan Pengendalian Intern dan Perilaku Etis Karyawan di PT. Intan Bali Cargo International I Made Surya Widhi Wibawa; I Ketut Suryanawa
E-Jurnal Akuntansi Vol 31 No 12 (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.i12.p14

Abstract

PT. Intan Bali Cargo International is a company engaged in the international freight forwarding industry. This study aims to analyze the influence of the control environment, risk assessment, control activities, information & communication and monitoring to ethical behavior of employees at PT. Intan Bali Cargo International. The sample was determined using the purposive sampling method so that 47 respondents were selected as the sample. Multiple linear regression analysis technique was used to analyze the data. The results of the analysis show that the control environment, risk assessment, control activities, information and communication, and monitoring have a positive and significant effect on the ethical behavior of employees at PT. Intan Bali Cargo International. These results indicate that the higher the level of internal control compliance, the ethical behavior of employees in the company will also increase. Keywords : Control Environment; Risk Assessment; Control Activities; Information and Communication; Monitoring.
PENGARUH ASIMETRI INFORMASI, KEPEMILIKAN MANAJERIAL DAN KEPEMILIKAN INSTITUSIONAL PADA MANAJEMEN LABA Ni Made Apsari Dwijayanti; I Ketut Suryanawa
E-Jurnal Akuntansi Vol 18 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

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

Abstract

Earnings information is an important factor in measuring the performance of management and assist owners and other parties interested in the company to do an assessment on earning power in the future. The purpose of this study was to determine the effect of information asymmetry, managerial ownership and institutional ownership to earning management. This research was conducted at all manufacturing companies in Indonesia Stock Exchange 2009-2013 period. The samples used as many as 35 companies from the population of 123 companies, through a purposive sampling method. The data collection is done by using the method of observation nonparticipant through the financial statements. The analysis technique applied is a technique of multiple linear regression analysis. The results show positive effect of information asymmetry on earnings management, managerial ownership and institutional ownership has a negative effect on earnings management.
PENGARUH TINGKAT KESEHATAN BANK DAN UKURAN BANK TERHADAP NILAI PERUSAHAAN I Gusti Ayu Gita Maheswari; I Ketut Suryanawa
E-Jurnal Akuntansi Vol 16 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

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

Abstract

The purpose of this study was to determine the effect of the bank with RGEC method and size of the company to the value of the company. The health of banks arranged by Bank Indonesia from 2012 was measured using the method RGEC (risk profile, good corporate governance, earnings, and capital). This study uses data on banking companies listed in Indonesia Stock Exchange 2012-2014. The use of the purposive sampling method with the number of samples taken by 22 companies from 40 populations banking companies that have gone pulbic. The data analysis technique used is multiple regression analysis. Based on the results of the study, it was found that the health of banks does not affect the value of the company, while the size of banks significant positive effect on the value of the company.
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 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