Articles
<![CDATA[Risk Perception, Gender, dan Pengetahuan Investasi pada Niat Berinvestasi ]]>
<![CDATA[Luh Gede Krisna Dewi]]>;
<![CDATA[Made Yenni Latrini]]>;
<![CDATA[I Made Dwi Budiana Penindra]]>
<![CDATA[ E-Jurnal Akuntansi Vol 31 No 11 (2021) ]]>
Publisher : <![CDATA[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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DOI: 10.24843/EJA.2021.v31.i11.p18
<![CDATA[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.]]>
<![CDATA[Pengaruh Financial Distress, Ukuran Perusahaan, Reputasi KAP, Opini Audit Sebelumnya Pada Opini Audit Going Concern ]]>
<![CDATA[Hanna Ewita Napitupulu]]>;
<![CDATA[Made Yenni Latrini]]>
<![CDATA[ E-Jurnal Akuntansi Vol 32 No 6 (2022) ]]>
Publisher : <![CDATA[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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DOI: 10.24843/EJA.2022.v32.i06.p13
<![CDATA[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.]]>
<![CDATA[AUDITOR SWITCHING SEBAGAI PEMODERASI PENGARUH KONDISI KEUANGAN PADA OPINI AUDIT (GOING CONCERN) ]]>
<![CDATA[Ni Putu Okta Verdhyana]]>;
<![CDATA[Made Yenni Latrini]]>
<![CDATA[ E-Jurnal Akuntansi Vol 16 No 1 (2016) ]]>
Publisher : <![CDATA[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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<![CDATA[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.]]>
<![CDATA[PENGARUH KEPUASAN KERJA TERHADAP KINERJA KARYAWAN SEKTOR PUBLIK, DENGAN IN-ROLE PERFORMANCE DAN INNOVATIVE PERFORMANCE SEBAGAI VARIABEL MEDIASI ]]>
<![CDATA[Putu Yudha Asteria Putri]]>;
<![CDATA[Made Yenni Latrini]]>
<![CDATA[ E-Jurnal Akuntansi Vol 5 No 3 (2013) ]]>
Publisher : <![CDATA[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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<![CDATA[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]]>
<![CDATA[Budaya Tri Hita Karana Memoderasi Good Corporate Governance Pada Kinerja Keuangan Lembaga Perkreditan Desa ]]>
<![CDATA[Made Yenni Latrini]]>;
<![CDATA[I Gusti Ayu Nyoman Budiasih]]>
<![CDATA[ E-Jurnal Akuntansi Vol 33 No 1 (2023) ]]>
Publisher : <![CDATA[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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DOI: 10.24843/EJA.2023.v33.i01.p16
<![CDATA[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.]]>
<![CDATA[UKURAN PERUSAHAAN SEBAGAI PEMODERASI PENGARUH PROFITABILITAS DAN FINANCIAL DISTRESS TERHADAP AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR ]]>
<![CDATA[Ni Putu Indah Ayu Muliantari]]>;
<![CDATA[Made Yenni Latrini]]>
<![CDATA[ E-Jurnal Akuntansi Vol 20 No 3 (2017) ]]>
Publisher : <![CDATA[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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<![CDATA[This study aims to determine the effect of profitability and financial distress to the audit delay in manufacturing companies with the size of the company as a moderating. This study was performed on companies listed in Indonesia Stock Exchange during the period 2013-2015. Secondary data collection methods, namely by looking at the data necessary in the audited financial statements of the company. The number of samples obtained as many as 156 samples using purposive sampling method of sampling. Data have fulfilled classical assumption test, data analysis technique used is Multiple Linear Regression Analysis and Moderated Regression Analysis (MRA) with SPSS software. The results of this study stated that profitability and financial distress effect on audit delay. The size of the company is not able to moderate the effect of profitability audit delay but able to moderate the effect of financial distress audit delay.]]>
<![CDATA[PENGARUH UKURAN PERUSAHAAN, ANAK PERUSAHAAN, LEVERAGE DAN UKURAN KAP TERHADAP AUDIT DELAY ]]>
<![CDATA[Ketut Dian Puspitasari]]>;
<![CDATA[Made Yeni Latrini]]>
<![CDATA[ E-Jurnal Akuntansi Vol 8 No 2 (2014) ]]>
Publisher : <![CDATA[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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<![CDATA[Audit delay is the time span of completion of the audit of annual financial statements, measured by the length of days required to obtain an audit report of the independent auditors the annual financial statements of the company, from the date of the closing of the company as of the date indicated on the independent auditor's report. Factors that affect audit delay consideration is the size of the company, subsidiaries, leverage, size of audit firm. The selection of the sample used in this study is purposive sampling with a sample size of 50 companies acquired during the period 2009-2011. Analysis of data using multiple linear regression analysis. The results showed that the size of the company,the size of audit firm affect audit delay, whereas subsidiaries and leverage does not affect the audit delay.]]>
<![CDATA[PENGARUH UKURAN PERUSAHAAN, UMUR PUBLIKASI, MASA PERIKATAN AUDIT, PERGANTIAN MANAJEMEN PADA KUALITAS AUDIT ]]>
<![CDATA[Ni Ketut Ayu Paramita]]>;
<![CDATA[Ni Made Yenni Latrini]]>
<![CDATA[ E-Jurnal Akuntansi Vol 13 No 1 (2015) ]]>
Publisher : <![CDATA[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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<![CDATA[Improving the quality of audits required to increase investor confidence in the company's financial statements. Competent and independent is one of the conditions produce a quality audit. Discretionary accruals are used as a measure of audit quality. The aim of the study to determine the effect of firm size, age of the publication, period of the audit engagement, and management changes on audit quality. Quality audits on companies listed in Indonesia Stock Exchange (IDX) 2011-2013 is the object of other research. Determination of the samples was done by purposive sampling technique, in order to get 78 companies manufacturing. Hypothesis testing using multiple regression analysis technique, which is preceded by the classical assumption. Based on the analysis found that the size and age of the publication has no effect on audit quality. The period of the audit engagement and management turnover negative effect on audit quality.]]>
<![CDATA[Kecerdasan Emosional sebagai Pemoderasi Pengaruh Kompetensi dan Indepedensi Pada Kinerja Auditor ]]>
<![CDATA[Baiq Dewi Nova]]>;
<![CDATA[Made Yenni Latrini]]>
<![CDATA[ E-Jurnal Akuntansi Vol 21 No 2 (2017) ]]>
Publisher : <![CDATA[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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<![CDATA[Achieving good performance an auditor must have competency and independent attitude. In addition, the auditor must have emotional intelligence so that auditors work more optimum in carrying out auditing tasks where auditors who have better emotional intelligence will work more optimum than auditors who have intellectual intelligence. This study aims to determine the influence of competence and indepedence with emotional intelligence sebagia moderate on the performance of auditors in Public Accounting Firm in Bali Province.Teknik sampling technique used in this research is saturated sample technique with saturated sample method with the number of samples obtained as many as 32 samples. Data collection methods used in this study is to spread the questionnaire to the auditors at Public Accounting Firm. Data analysis technique used in this research is Moderated Regression Analysis (MRA). Based on the results of the research showed that emotional intelligence, competence and independence have a positive effect on auditor performance.Keywords:auditor performance, emotional intelligence, competence independence.]]>
<![CDATA[Pengaruh Alokasi Belanja Operasi dan Belanja Modal pada Indeks Pembangunan Manusia ]]>
<![CDATA[Ida Ayu Tari Purnama Sasti]]>;
<![CDATA[Made Yenni Latrini]]>
<![CDATA[ E-Jurnal Akuntansi Vol 26 No 2 (2019) ]]>
Publisher : <![CDATA[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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DOI: 10.24843/EJA.2019.v26.i02.p29
<![CDATA[This study aims to obtain empirical evidence regarding the effect of operating expenditure and capital expenditure allocation on the human development index. This research was conducted in 9 regencies / cities in the province of Bali. The population in this study is the entire Report on Realization of Regional Revenues and Expenditures and the Human Development Index of all Regency / City of the Province of Bali in 2013-2017. The method of determining the sample used is a saturated sample, with a total sample of 45 observations. The data analysis technique used is multiple linear regression analysis. Based on the results of the study indicate that operating expenditure has an effect on the human development index and capital expenditure has no effect on the human development index. Keywords: Operating expenditure, capital expenditure, human development index]]>
