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All Journal Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Ekonomi Kuantitatif Terapan E-Jurnal Ekonomi dan Bisnis Universitas Udayana Journal of Economic, Bussines and Accounting (COSTING) International Journal of Management Research and Economics INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Mimbar Administrasi International Journal of Economics, Management and Accounting Digital Innovation : International Journal Of Management Epaper Bisnis: International Journal Entrepreneurship and Management E-JURNAL AKUNTANSI E-Jurnal Akuntansi

Made Yenni Latrini

Fakultas Ekonomi Universitas Udayana, Bali, Indonesia

Author-ID : 2943252

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

Published : 65 Documents Claim Missing Document

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Efektivitas Penerapan Sistem Keuangan Desa dan Kualitas Laporan Keuangan Desa Gayatri Gayatri; Made Yenni Latrini
Jurnal Ilmiah Akuntansi dan Bisnis Vol 13 No 2 (2018)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

This study aims to determine the effectiveness of the application of SISKEUDES to the quality of financialstatements of village funds. The management of village funds becomes very important as part of theaccountability practices since the funds provided by the government has increased each year. The SISKEUDESapplication is used to facilitate the administration of village funds financial statement. Implementation ofSISKEUDES application will accelerate the completion of village funds financial statement accurately andtimely. The population in this research is 46 villages of Badung regency receiving village funds which 30villages were selected as the sample of this study. Finally, 18 villages with 73 respondents participated toanswer the questionnaire given. Data collection was done by distributing questionnaires and simple linearregression used in analysing the data.This study proved that the application of SISKEUDES is effective onthe quality of village funds financial statements in Badung regency. Keywords: SISKEUDES quality of financial statement, village funds

Transparansi dan Akuntabilitas Pengelolaan Keuangan Dana Desa untuk Mendorong Kemandirian Masyarakat Pedesaan Gayatri Gayatri; Made Yeni Latrini; Ni Luh Sari Widhiyani
Jurnal Ekonomi Kuantitatif Terapan 2017: Vol. 10, No. 2, Agustus 2017 (pp. 110 - 252)
Publisher : Universitas Udayana

This study aims to determine the relation between the application of transparency and accountability on village fund allocation management. The accountability applied as a way to incarnate better governance, from its planning, execution, reporting, and accountability. We uses primary data gained from questionaires and documentations. We analyze the data using descriptive statistics and tau kendall correlations. The result suggests that there are strong relations between apllication of transparency and accountability toward the management of village funding.

Pengaruh Kinerja Keuangan Perusahaan, Reputasi Auditor Terhadap Opini Audit “Going Concern” Dengan Ukuran Perusahaan Sebagai Moderasi (Studi Pada Perusahaan Manufaktur Yang Terdaftar Bei Tahun 2019 – 2021) Dewa Gde Valentino; Made Yenni Latrini
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i3.9622

This research aims to explore the correlation between financial performance, company size, and auditor reputation and going concern audit opinion. Sampling was carried out using a purposive sampling method, where the population that met certain criteria was selected as the sample. The object of this research is going concern audit opinion which is influenced by the company's financial performance, company size and auditor reputation. The research population consisted of 204 manufacturing companies listed on the Indonesia Stock Exchange (BEI) during the 2019-2021 period. The research results show that the company's financial performance and auditor reputation have a negative influence on going concern audit opinion. Meanwhile, company size can significantly moderate the influence of financial performance variables on going concern audit opinion. This research confirms the application of agency theory in the context of the relationship between company size, financial performance, and auditor reputation and going concern audit opinion. Keywords: Going Concern; Company Financial Performance; Auditor Reputation; Company Size

THE INFLUENCE OF THE FRAUD DIAMOND PERSPECTIVE ON FINANCIAL STATEMENT FRAUD IN LPDS IN MENDOYO SUB-DISTRICT Ni Gusti Ayu Ratih Anjelika; I Gusti Ayu Made Asri Dwija Putri; Made Yenni Latrini; I Ketut Yadnyana
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 2 No. 11 (2024): November
Publisher : Adisam Publisher

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This research aims to determine the influence of pressure, opportunity, rationalization and capability on financial statement fraud. This research was conducted at the LPD in Mendoyo Sub-district. The sampling method used was non-probability sampling with a purposive sampling technique, so that a total of 76 samples were obtained. The data in this study were analyzed using multiple linear regression analysis techniques using the SPSS version 25 program. The results of this study show that pressure has a negative effect on financial statement fraud, opportunity has a positive effect on financial report fraud, rationalization has no effect on financial report fraud, and capability has an effect negative on financial statement fraud. This research provides a contribution for various parties as material for consideration of factors that can influence the occurrence of fraudulent financial statements.

THE INFLUENCE OF THE WHISTLEBLOWING SYSTEM, INDIVIDUAL MORALITY AND CULTURE ORGANIZATION AGAINST FRAUD PREVENTION Putu Aprilia Wulandari; Made Yenni Latrini
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 2 No. 12 (2024): December
Publisher : Adisam Publisher

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The purpose of this research is to determine the influence of the whistleblowing system, individual morality and organizational culture in preventing fraud. This research was carried out at PT. Development Bank The Bali Klungkung branch used 45 samples as respondents and used a purposive sampling approach to select samples. Multiple linear regression analysis techniques with the help of SPSS were used in this research. The findings in this research explain that the whistleblowing system, individual morality and organizational culture have a positive influence on preventing fraud at PT. Bali Regional Development Bank Klungkung branch.

Faktor-Faktor yang Mempengaruhi Audit Delay dengan Spesialisasi Industri Auditor sebagai Pemoderasi Ida Ayu Ratih Weda Dwijayani; Made Yenni Latrini
MIMBAR ADMINISTRASI FISIP UNTAG Semarang Vol. 21 No. 1 (2024): April : Jurnal MIMBAR ADMINISTRASI
Publisher : Universitas 17 Agustus 1945

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/mia.v21i1.2074

This study aims to empirically prove the influence of auditor switching, financial distress, and the complexity of company operations on audit delays and to prove empirically whether the specialization of the auditor industry moderates the influence of auditor switching, financial distress, and complexity of company operations on audit delays in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period of 2019-2022. The population of this study is 167 companies. The sample was selected using the purposive sampling technique, so that a sample of 92 companies was obtained with observation for 4 years. The analysis technique used is Moderated Regression Analysis (MRA) or interaction test. The study obtained results that auditor switching, financial distress, and the complexity of company operations statistically have a positive and significant effect on audit delays, and the expertise of the auditor industry is able to moderate the influence of auditor switching, financial distress, and the complexity of company operations on audit delays.

ETIKA PROFESI MEMODERASI PENGARUH INDEPENDENSI, INTEGRITAS, DAN SKEPTISISME TERHADAP KUALITAS AUDIT BPK RI PROVINSI BALI Putu Dian Wulandari; Made Yenni Latrini
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.13.NO.11.TAHUN.2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EEB.2024.v13.i11.p01

Kualitas audit merupakan suatu isu yang sangat kompleks. Kualitas audit pada sektor publik terkait dengan probabilitas seorang auditor yang dapat menemukan dan melaporkan suatu penyelewengan yang terjadi pada suatu instansi atau pemerintah. Penelitin ini bertujuan untuk menguji pengaruh independensi, integritas, dan skeptisisme terhadap kualitas audit yang dimoderasi oleh etika profesi di Kantor BPK RI Provinsi Bali dengan sampel sebanyak 64 auditor menggunakan metode purposive sampling dengan teknik analisis Moderated Regression Analysis (MRA). Hasil analisis menunjukkan independensi, integritas, dan skeptisisme berpengaruh positif terhadap kualitas audit. Etika profesi memperkuat pengaruh independensi, integritas, dan skeptisisme terhadap kualitas audit. Implikasi teoritis penelitian ini adalah memberikan konfirmasi teori keagenan yakni auditor menengahi konflik yang terjadi antara prinsipal dan agen serta teori atribusi yang menjelaskan mengenai kualitas audit dihasilkan oleh auditor BPK RI Provinsi Bali dapat dipengaruhi oleh perilaku individual auditor. Implikasi praktis penelitian ini adalah memberikan masukan kepada auditor Kantor BPK RI Provinsi Bali agar dapat melaksanakan penugasan audit dengan baik dan penuh tanggung jawab.

Pengaruh Pengendalian Internal, Budaya Organisasi, dan Moralitas pada Kecenderungan Kecurangan (Fraud) di LPD se-Kabupaten Gianyar I Putu Aditya Prastika Eka Putra; Made Yenni Latrini
E-Jurnal Akuntansi Vol 25 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.v25.i03.p20

This research aimed to determine the effect of internal control, organizational culture, and morality to fraud tendency. The theory used in this research are Fraud Triangle Theory and Agency Theory. The population in this study is the head of LPDs in Gianyar regency. This research using proportionate stratified random sampling. The samples were taken are 73 head of LPDs. The data collectment is done by questionnaire method. The data analysis technique used in this research is multiple linear regression technique. The results of this research showed that internal control, cultural organization and morality have negative affect on fraud tendency in LPDs in Gianyar regency. Keywords: Internal Control, Organizational Culture, Morality, Fraud Tendency

PENGARUH KECERDASAN EMOSIONAL, KECERDASAN SPIRITUAL, KECERDASAN INTELEKTUAL DAN INDEPENDENSI PADA KINERJA AUDITOR Grece Setiawan Yuliana; Made Yenni Latrini
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

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This study aims to determine the effect of emotional intelligence, spiritual intelligence, intellectual intelligence, and independence on the perfomances of the auditors at KAP in Bali. The samples were selected using technique non probability sampling with purposive sampling of sample obtained as many as 50 sample. The data was obtained through the deployment of a questionnaire to the auditors. The analytical technique the data used regression analysis linear multiple. Based on the results, it is known that the emotional intelligence, spiritual intelligence, intellectual intelligence, and independence give a positive impact of the performances of the auditors. This showed that the increase emotional intelligence, spiritual intelligence, intellectual intelligence, and independence of then performance auditor the increased as well.

PENGARUH LOCUS OF CONTROL DAN KOMITMEN PROFESIONAL PADA KINERJA AUDITOR INTERNAL I Gusti Agung Mahendra Putra; Made Yenni Latrini
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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This study aimed to analyze the influence of locus of control and professional commitment to the performance of internal auditors in the FIF GROUP Bali Province. This research was conducted in all branches FIF GROUP Bali Province eight branch offices located in Bali region by 2015 by making the internal auditor as many as 42 people as a sample by sample method saturated. The data collection is done by distributing questionnaires and analysis techniques using multiple linear regression. Based on the analysis, the variables locus of control and professional commitment to contribute as much as 82.1 percent on the performance of the internal auditor, while the remaining 17.9 percent is influenced by other variables not included in the model study. Through the analysis of the t test is known that the locus of control and professional commitment to positive effect on the performance of internal auditors in the FIF GROUP Bali Province.

Co-Authors Ade Wisteri Sawitri Nandari Baiq Dewi Nova Catherine Octorina Marpaung Desak Gede Novita Anjani Dewa Ayu Nyoman Stari Dewi Dewa Ayu Wini Triarini Dewa Gde Valentino Dewi, Luh Gede Krisna Dwi Andriyanti Gayatri Gayatri Gayatri Gayatri Gayatri Gayatri Grece Setiawan Yuliana Hanna Ewita Napitupulu I G. A. Bella Lestari I Gusti Agung Brawijaya I Gusti Agung Mahendra Putra I Gusti Ayu Made Asri Dwija Putri I Gusti Ayu Nyoman Budiasih I Gusti Putu Angga Rahmita Pratama I Gusti Widay Wijaksana I Ketut Yadnyana I Made Dwi Budiana Penindra I Ngurah Sudi Darma Yasa I Putu Aditya Prastika Eka Putra I Putu Sastrawan I Wayan Dodi Eka Arsana Ida Ayu Ismaya Sukrapratiwi Ida Ayu Ratih Weda Dwijayani Ida Ayu Tari Purnama Sasti Kadek Agus Santika Putra Ketut Dian Puspitasari Komang Mariani Luh Ratna Wulandari Made Rara Virginia Nirmala Made Widananda Vira Suksma Paramachintya N.L.S. Widhiyani Ni Gusti Ayu Ratih Anjelika Ni Kadek Ayu Asri Anggreni Ni Kadek Lia Natalia Ni Kadek Susi Adnyani Ni Ketut Ayu Paramita Ni Luh Dwi Ariestanti Ni Luh Gede Putri Wulandari Ni Luh Ketut Ayu Sathya Lestari Ni Luh Putu Uttari Premananda Ni Luh Putu widhiastuti, Ni Luh Putu Ni Made Sintya Surya Dewi Ni Made Sri Pawitri Ni Nyoman Rsi Respati Ni Pt Intan Pradnyani Ni Putu Ari Mirayani Ni Putu Indah Ayu Muliantari Ni Putu Okta Verdhyana Ni Putu Wanda Anggeliana Putri Ni Wayan Asri Mustika Ni Wayan Sulistiani Ni Wayan Yundari Putri Nyoman Ayu Oktaviani Putu Aprilia Wulandari Putu Bernika Saraswati Putu Dian Wulandari Putu Ratih Kartika Dewi Putu Wasita Astari Putu Yudha Asteria Putri

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