Claim Missing Document
Check
Articles

Pengaruh Penerapan Pajak Progresif Kendaraan Bermotor Atas Berlakunya Perda Nomor 8 Terhadap Kepatuhan Wajib Pajak Made Yeni Latrini; Gayatri Gayatri
E-Jurnal Akuntansi Vol 25 No 2 (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.i02.p29

Abstract

This study aims to determine the effect of the implementation of vehicle progressive tax on the enactment of Regulation No. 8 of 2016 on taxpayer compliance. Motor vehicle progressive tax is applied to increase revenue of Bali Province. Progressive taxes are imposed on ownership of four-wheeled vehicles or two-wheelers more than one based on identity cards.The population in this study are all taxpayers of motor vehicle owners who are subject to progressive tax. Technique of data collecting done through spreading of questioners. Data analysis techniques use simple linear regression.This study proves that the implementation of motor vehicle progressive tax on the enactment of Regional Regulation No. 8 of 2016 affect taxpayer compliance. Keywords: Progressive tax, taxpayer compliance.
PENGARUH KEAHLIAN, TEKANAN KETAATAN, TEKANAN WAKTU TERHADAP KUALITAS AUDIT JUDGMENT DENGAN KOMPLEKSITAS TUGAS SEBAGAI PEMODERASI Made Rara Virginia Nirmala; Made Yeni Latrini
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

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

Abstract

Audit judgment is an auditor's judgment response to information affects decision-making documentation evidence and the auditor's opinion on financial statements. The aim research to empirically examine influence of auditor expertise, obedience pressure, and time budget pressure on audit quality judgment by complexity task as moderating variables. The study was conducted on public accounting firm in Bali in 2016. The samples were obtained by 64 auditors. The sampling method using purposive sampling. Data analysis techniques used are moderated regression analysis. The results showed expertise auditors positive effect on audit quality of judgment. Obedience pressure no effect on audit quality of judgment. Time budget pressure negative affect on audit quality of judgment. Task complexity of weakening influence expertise auditor on audit quality of judgment. Task complexity is not able to moderate effect obedience pressure on audit quality of judgment. Task complexity strengthenin influence time budget pressure on audit quality of judgment.
KEMAMPUAN KOMITMEN PROFESIONAL MEMODERASI PENGARUH KOMPLEKSITAS TUGAS DAN KONFLIK PERAN PADA KINERJA AUDITOR I Gusti Putu Angga Rahmita Pratama; Ni Made Yenni Latrini
E-Jurnal Akuntansi Vol 14 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

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

Abstract

This research was conducted at the public accounting firm in the area of ??Bali. Samples in this study of 57 respondents to the sampling technique used was purposive sampling. Data collection method used is the method of questionnaires and documentation. Data analysis technique used is the technique of multiple linear regression analysis. Based on the results of research by distributing questionnaires to 57 respondents, it can be concluded that the complexity of the task and a significant negative effect on the performance of auditors and the role of conflict does not have a significant effect on the performance of auditors. Professional commitment proved able to moderate the effect of task complexity and conflict on the performance of auditors.
PENGARUH PROFITABILITAS, SOLVABILITAS, DAN UKURAN PERUSAHAAN TERHADAP AUDIT REPORT LAG PADA PERUSAHAAN MANUFAKTUR I Putu Sastrawan; Made Yenni Latrini
E-Jurnal Akuntansi Vol 17 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

This study aims to determine the effect of profitability, solvency and size of the company to the audit report lag in manufacturing companies listed in Indonesia Stock Exchange 2010-2013. The samples used as many as 54 companies based method nonprobability sampling with purposive sampling technique. The analysis technique used is multiple linear regression analysis. The results showed that (1) the profitability negatively affect audit report lag indicates that companies that get a big profit tends to make the process shorter than audit firms experienced a small profit. (2) the solvency positive effect on audit report lag indicates that the high amount of debt of the company will lead the audit process is relatively long, and (3) the size of the company does not affect the audit report lag indicating that a large or small amount of assets owned by the company does not affect the length or in short the process of preparing the financial statements of the company.
Pengaruh Independensi, Pengalaman Kerja, Tingkat Pendidikan dan Pelatihan Kerja Terhadap Efektivitas Struktur Pengendalian Intern LPD Luh Ratna Wulandari; Made Yenni Latrini
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.p21

Abstract

Pembangunan nasional merupakan rangkaian dari pembangunan seluruh aspek yang saling berhubungan meliputi bermasyarakat, berbangsa, dan bernegara. Salah satu hal yang dapat menunjang pembangunan nasional adalah perekonomian yang sehat yang harus dimulai dari tingkatan paling dasar, yaitu tingkat desa.Salah satu wujud pembangunan di bidang ekonomi yang ada di desa adalah dengan mendirikan lembaga-lembaga keuangan desa yang bertujuan untuk mengatasi kendala pemodalan masyarakat desa. Penelitian ini bertujuan untuk mengetahui pengaruh independensi, pengalaman kerja, tingkat pendidikan dan pelatihan kerja pegawai terhadap efektivitas struktur pengendalian intern pemberian kredit pada Lembaga Perkreditan Desa. Metode penentuan sampel yang digunakan dalam penelitian ini adalah teknik purposive sampling dengan sampel sebanyak 92 orang. Teknik analisis data yang digunakan adalah analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa Independensi berpengaruh positif signifikan terhadap efektivitas struktur pengendalian intern pemberian kredit pada Lembaga Perkreditan Desa. Pengalaman kerja berpengaruh positif signifikan terhadap efektivitas struktur pengendalian intern pemberian kredit pada Lembaga Perkreditan Desa. Tingkat pendidikan dan pelatihan kerja berpengaruh positif signifikan terhadap efektivitas struktur pengendalian intern pemberian kredit pada Lembaga Perkreditan Desa. Sehubungan dengan hasil dan pembahasan dalam penelitian ini, maka diharapkan setiap LPD lebih memperhatikan pengalaman kerja, tingkat pendidikan dan pelatihan kerja ketika menerima seorang pegawai dan juga meningkatkan dan menjaga sikap independensi pegawai tersebut ketika melaksanakan tugas agar tercipta suatu pengendalian intern yang efektif. Kata kunci: independensi, pengalaman kerja, tingkat pendidikan dan pelatihan kerja, efektivitas struktur pengendalian intern, LPD.
Risk Perception, Gender, dan Pengetahuan Investasi pada Niat Berinvestasi Luh Gede Krisna Dewi; Made Yenni Latrini; I Made Dwi Budiana Penindra
E-Jurnal Akuntansi Vol 31 No 11 (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.i11.p18

Abstract

This study aims to analyze the effect of risk perception, gender, and investment knowledge on the investment intentions of accounting students. The research was conducted at Universities/Polytechnics/ State and Private Colleges of Bali Province with a total sample of 270 students. Sampling method using purposive sampling method. The analysis technique used is multiple linear regression using a questionnaire instrument. The results showed that risk perception and investment knowledge had a positive effect while gender had a negative effect on the investment intentions of accounting students. The implication of this research supports the Theory of Planned Behavior which states that personal, social and informational aspects shape attitudes, subjective norms, perceptions of control in encouraging accounting students' investment intentions. Practical implications of research for educational institutions to develop education in the field of investment. Keywords : Risk Perception; Gender; Investment Knowledge; Intention to Invest.
Pengaruh Financial Distress, Ukuran Perusahaan, Reputasi KAP, Opini Audit Sebelumnya Pada Opini Audit Going Concern Hanna Ewita Napitupulu; Made Yenni Latrini
E-Jurnal Akuntansi Vol 32 No 6 (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.i06.p13

Abstract

The auditor's responsibility in identifying the ability to maintain his client's business in the long term is an issue that is rarely revealed because fraudulent practices are still being found in the field. The purpose of this research is to empirically prove the effect of financial distress, company size, KAP reputation, previous audit opinion on “going concern” audit opinion. The research was conducted on property & real estate companies listed on the Indonesia Stock Exchange for the 2015-2018 period. The research sample amounted to 46 samples of companies using purposive sampling method. The data analysis technique used is logistic regression analysis. The results showed that financial distress did not have a positive effect on the “going concern” audit opinion, company size and reputation of the public accounting firm (KAP) had a negative effect on the “going concern” audit opinion. While the previous audit opinion has a positive effect on the "going concern" audit opinion. Keywords: Going Concern; Financial Distress; Size; KAP Reputation; Previous Audit Opinions.
AUDITOR SWITCHING SEBAGAI PEMODERASI PENGARUH KONDISI KEUANGAN PADA OPINI AUDIT (GOING CONCERN) Ni Putu Okta Verdhyana; Made Yenni Latrini
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

This studyaims to determinehow the effecton thefinancial condition ofgoing concern audit opinionby theauditorswitchingasmoderating. This research was conductedin allsectors ofthe companies listedinthe Indonesia Stock Exchange(BEI) in the period of 2011to 2014using asample of2068companies. Sampleswere selected usingpurposive sampling methodwitha basicanalysisusinglogisticregression. The samples usedin the studywere 59observationsof the company,with236of dataobservationsfor 4 years. Based on the analysisfoundthat thefinancialcondition variablesthatproxied byliquidity ratiosnegative effectbut not significant, negativeeffect onprofitability, but not significant, andsolvencyis positive butnot significanteffecton thegoing concern audit opinion. Auditor switching significantly strengthen the effect of profitability on a going concern audit opinion and weaken then the influence of the solvency of the going concern audit opinion, but the auditor can not influence liquidity switching on going concern audit opinion.
PENGARUH KEPUASAN KERJA TERHADAP KINERJA KARYAWAN SEKTOR PUBLIK, DENGAN IN-ROLE PERFORMANCE DAN INNOVATIVE PERFORMANCE SEBAGAI VARIABEL MEDIASI Putu Yudha Asteria Putri; Made Yenni Latrini
E-Jurnal Akuntansi Vol 5 No 3 (2013)
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

ABSTRAK Kepuasan kerja dan kinerja merupakan suatu hubungan yang berkaitan pada sebuah organisasi publik. Tuntutan masyarakat dalam pelayanan publik dimana masyarakat menginginkan adanya pelayanan publik yang sesuai, oleh sebab itu penilaian kinerja perlu diperhatikan. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh kepuasan kerja terhadap kinerja organisasi sektor publik dengan in-role performance dan innovative performance sebagai variabel mediasi penelitian ini dilakukan di PDAM Kabupaten Badung, Tabanan dan Kota Denpasar. Metode pengambilan sampel menggunakan metode purposive sampling dengan mengambil sebanyak 200 responden dari populasi karyawan sebanyak 902 orang.  Berdasarkan hasil analisis dengan SEM sebelum dilakukan modifikasi dilihat bahwa nilai Godness of Fit menunjukkan lima kriteria kurang baik dari delapan kriteria. Setelah dilakukan modifikasi model dihasilkan kriteria Godness of Fit telah memenuhi syarat. Selain itu semua variabel berpengaruh positif terhadap Kinerja Karyawan. Serta diketahui variasi Kinerja Karyawan 15,5% dipengaruhi oleh Kepuasan Kerja, In-role Performance dan Innovative Performance. Kata Kunci: Kepuasan Kerja, Kinerja Karyawan Sektor Publik
Budaya Tri Hita Karana Memoderasi Good Corporate Governance Pada Kinerja Keuangan Lembaga Perkreditan Desa Made Yenni Latrini; I Gusti Ayu Nyoman Budiasih
E-Jurnal Akuntansi Vol 33 No 1 (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.i01.p16

Abstract

This study aims to determine the effect of Good Corporate Governance (GCG) on Financial Performance and the ability of THK to moderate the effect of GCG on Financial Performance in LPDs in Tabanan Regency, Bali. The agency theory underlies the relationship between principals (krama desa) and agents (LPD managers) in the implementation of GCG in improving their financial performance. The sample used by all LPDs in Tabanan-Bali district from 2016-2019 was determined by the slovin formula. The respondents were the head of the LPD, supervisory agency, and treasurer. Multiple linear regression analysis technique with Moderated Regression Analysis (MRA) is used to determine the direct and moderating effect. The results of the analysis show that the better the application of GCG principles can improve the financial performance of the LPD in Tabanan-Bali district. The application of GCG in an LPD which is strengthened by the application of the THK culture which is used as the basis for its business activities can improve the financial performance of the LPD in Tabanan-Bali district. Keywords: Tri Hita Karana; Good Corporate Governance; Financial Performance; LPD.
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