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<![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]]>
<![CDATA[PENGARUH DEWAN KOMISARIS INDEPENDEN, KOMITE AUDIT, KUALITAS AUDIT DAN KEPEMILIKAN MANAJERIAL PADA PERATAAN LABA ]]>
<![CDATA[Catherine Octorina Marpaung]]>;
<![CDATA[Ni Made Yeni Latrini]]>
<![CDATA[ E-Jurnal Akuntansi Vol 7 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[ABSTRAK Perataan laba yang dilakukan oleh manajemen terjadi karena adanya perbedaan kepentingan antara pihak manajemen dan pemilik perusahaan. Berkaitan dengan hal tersebut, diperlukan suatu pengawasan melalui mekanisme Good Corporate Governance sebagai suatu sistem yang mengarahkan dan mengendalikan perusahaan. Laporan keuangan tahunan perusahaan manufaktur periode 2009-2012 yang terdaftar di BEI dipilih sebagai sampel. Purposive Sampling dipilih sebagai teknik pengambilan sampel sedangkan regresi logistik digunakan sebagai alat analisis data. Hasil penelitian menunjukkan bahwa dewan komisaris independen, komite audit dan kepemilikan manajerial tidak memiliki pengaruh yang signifikan terhadap perataan laba, sedangkan kualitas audit memiliki pengaruh yang signifikan terhadap perataan laba. Kata kunci: dewan komisaris independen, komite audit, kualitas audit, kepemilikan manajemen, perataan laba]]>
<![CDATA[Efektivitas SIPKD, Gaya Kepemimpinan, dan Lingkungan Kerja Pada Kinerja Karyawan Dinas Pariwisata Provinsi Bali ]]>
<![CDATA[I Gusti Agung Brawijaya]]>;
<![CDATA[Made Yenni Latrini]]>
<![CDATA[ E-Jurnal Akuntansi Vol 30 No 2 (2020) ]]>
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.2020.v30.i02.p18
<![CDATA[Employee Performance plays an important role in the success of an organization. An organization expects employees to complete tasks in a timely, accurate, and reliable manner. One form of government in improving the performance of its employees is the application of SIPKD. This research was conducted at the Bali Provincial Tourism Office. The purpose of this research is to find out how much effectiveness SIPKD, leadership style, and work environment have on employee performance. The sample selection method in this study uses the saturated sample (census) technique. The number of samples in this study were 40 people. The results of this study indicate that the effectiveness of SIPKD has no significant effect on employee performance. While the leadership style and work environment have a positive and significant influence on the performance of the employees of the Bali Provincial Tourism Office. Keywords: Effectiveness of SIPKD; Leadership Style; Work Environment.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN OPINI AUDIT GOING CONCERN ]]>
<![CDATA[Putu Wasita Astari]]>;
<![CDATA[Made Yeni Latrini]]>
<![CDATA[ E-Jurnal Akuntansi Vol 19 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[The purpose of this study is to show the effect of disclosure, debt default, the audit quality and audit opinion the previous year on a going-concern audit opinion. The population in this study are all companies listed on the Indonesia Stock Exchange for the period 2012-2015. Sampling method used is purposive sampling method, with a total sample of 124 with 31 companies selected. Data analysis technique used is the logistic regression (logistic regression). Based on the results of the analysis showed that the variables of disclosure does not affect the going concern audit opinion. Debt default does not affect the going concern audit opinion. Audit quality has no effect on the going concern audit opinion. The audit opinion the previous year affect the going concern audit opinion.]]>
<![CDATA[Pengaruh Efektivitas Penggunaan SIA, Pelatihan SIA, dan LOC Internal Pada Kinerja Karyawan LPD Kota Denpasar ]]>
<![CDATA[Ni Made Sri Pawitri]]>;
<![CDATA[Made Yenni Latrini]]>
<![CDATA[ E-Jurnal Akuntansi Vol 27 No 3 (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.v27.i03.p17
<![CDATA[Determination of the sample in this study using a sampling technique with nonprobability sampling method, especially the purposive sampling method. This research was conducted on all LPDs in Denpasar City. The number of samples taken were 35 LPDs with 105 observations. Data collection is done by questionnaire instrument. The results of this questionnaire were measured using a Likert scale. The data analysis technique used is multiple linear regression analysis. Based on the results of the study, it is known that the effectiveness variables of the use of SIA, SIA training, and internal LOC have a positive effect on the performance of LPD employees in Denpasar City. This shows that the use of SIA that is more effective, routine in conducting training accompanied by confidence in individual users will provide convenience and benefits for employees who have an influence on improving the performance of LPD employees in Denpasar City. Keywords: Effectiveness of the use of SIA, SIA training, Internal LOC, employee performance]]>
<![CDATA[PENGARUH RETURN ON ASSET DAN INTANGIBLE ASSET TERHADAP NILAI PERUSAHAAN DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL PEMODERASI ]]>
<![CDATA[Ni Luh Putu widhiastuti]]>;
<![CDATA[Made Yenni Latrini]]>
<![CDATA[ E-Jurnal Akuntansi Vol 11 No 2 (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[This study aims to determine the influence of return on assets and intangible assets on corporate value with corporate social responsibility as a moderating variable. Using 29 companies in banking industry in Indonesia Stock Exchange during 2010-2013 with probability sampling methods. Data was collected through nonbehavioral observation. Data are analyszed using multiple linear regression and moderation analysis regression. Results of statistical t test showed (1) increasing return on asset will increase corporate value, (2) increasing intangible asset will increase corporate value, (3) the disclosure of corporate social responsibility is able to moderate relation of return on asset and corporate value, (4) the disclosure of corporate social responsibility is unable to moderate relation of return on asset and corporate value.]]>
