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<![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.]]>
<![CDATA[Pengaruh Kompleksitas Tugas, Tekanan Anggaran Waktu Dan Pengalaman Auditor Terhadap Kualitas Audit ]]>
<![CDATA[Ni Luh Dwi Ariestanti]]>;
<![CDATA[Made Yenni Latrini]]>
<![CDATA[ E-Jurnal Akuntansi Vol 27 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.v27.i02.p15
<![CDATA[At this time competition between companies is increasing accompanied by various problems faced by companies in Indonesia. In dealing with this problem, the company managers need accountant services, especially public accounting services. Audit quality is one of the important things in approaching the existence of a company. This study aims to prove empirically the effect of task complexity, time budget pressure and auditor experience on audit quality. This research is associative quantitative research. The data used in this study is primary data obtained by distributing questionnaires to each auditor at 9 Public Accounting Firms (KAP) in Province of Bali. The analysis technique used in this study is multiple linear analysis. The test results aimed at task complexity have a negative and significant effect on audit quality. Time budget pressure has a positive and significant effect on audit quality. The auditor's experience has a positive and significant effect on audit quality. Keywords: Task complexity, time budget pressure, auditor experience, audit quality]]>
<![CDATA[PENGARUH KARAKTERISTIK CORPORATE GOVERNANCE TERHADAP AUDIT REPORT LAG ]]>
<![CDATA[Ni Putu Dewiyani Swami Made Yeni Latrini]]>
<![CDATA[ E-Jurnal Akuntansi Vol 4 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 Corporate Governance (CG) merupakan isu yang berkaitan degan Audit Report Lag (ARL). ARL adalah jumlah waktu yang diperlukan untuk menyelesaikan laporan audit sekaligus sebagai penentu dari waktu diterbitkannya laporan keuangan. Penerapan CG diharapkan dapat mengurangi asimetri informasi yang ditimbulkan dari ARL yang panjang. Penelitian ini berfokus pada analisis pengaruh karakteristik CG terhadap ARL dengan menggunakan variabel kontrol. Sampel yang digunakan sebanyak 90 pengamatan dari perusahaan property dan real estate yang go public di BEI tahun 2009-2011. Sampel diperoleh melalui metode purposive sampling. Karakteristik CG diproksikan dengan kepemilikan manajerial, dewan komisaris independen, kepemilikan institusional, dan keberadaan komite audit. Variabel kontrol yang digunakan adalah ukuran perusahaan dan reputasi auditor. Penelitian ini menggunakan teknik analisis regresi linear berganda. Hasil analisis menunjukkan bahwa kepemilikan manajerial dan keberadaan komite audit tidak berpengaruh signifikan terhadap ARL sedangkan dewan komisaris independen, kepemilikan institusional, variabel kontrol ukuran perusahaan dan reputasi auditor berpengaruh signifikan terhadap ARL. Kata kunci: karakteristik CG (Corporate Governance), ARL (Audit Report Lag) ABSTRACT Corporate Governance (CG) is a related issue degan Audit Report Lag (ARL). ARL is the amount of time needed to complete the audit report as well as a determinant of future issuance of the financial statements. CG implementation is expected to reduce information asymmetry arising from a long ARL. This study focuses on the analysis of the influence of the characteristics of the ARL CG using control variables. The samples are 90 observations from property and real estate company that went public on the Stock Exchange in 2009-2011. Samples were obtained through purposive sampling method. CG proxied with the characteristics of managerial ownership, independent board, institutional ownership, and the existence of an audit committee. Control variables used are the size of the company and the auditor's reputation. This study using multiple linear regression analysis. The results show that managerial ownership and the existence of an audit committee does not significantly influence the ARL while independent board, institutional ownership, control variables firm size and reputation of the auditor significant effect on ARL. Keywords: CG characteristics (Corporate Governance), ARL (Audit Report Lag)]]>
<![CDATA[PENGARUH RISIKO KESALAHAN ,AKUNTABILITAS DAN DUE PROFESSIONAL CARE TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI PROVINSI BALI ]]>
<![CDATA[Ni Kadek Susi Adnyani]]>;
<![CDATA[Made Yenni Latrini]]>
<![CDATA[ E-Jurnal Akuntansi Vol 18 No 1 (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[Quality audits as adherence to professional standards and a contract for conducting the audit. Audit quality can only be produced by a process audit standards that have been defined. The quality audit based on previous research showing that performance is influenced by several factors. This study aims to investigate the influence of the risk of errors, accountability and due professional care to the quality of audits in public accounting in the province of Bali. This research was conducted on a public accounting firm in Bali in 2016. The number of samples taken 60 auditors who are willing to participate in this study. The sample in this research was determined by purposive sampling method. Data were collected using a survey method. Data analysis technique used is multiple linear regression analysis. Based on the analysis, the risk of errors negative effect on audit quality. Accountability positive effect on audit quality. Due professional care positive effect on audit quality.]]>
<![CDATA[Konstruksi Model Sustainability Report Pada Hotel Bintang Lima Di Bali ]]>
<![CDATA[I Gusti Ayu Nyoman Budiasih]]>;
<![CDATA[Made Yenni Latrini]]>
<![CDATA[ E-Jurnal Akuntansi Vol 33 No 9 (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.i09.p13
<![CDATA[Currently, the hotel industry in Bali does not yet have guidelines or models for carrying out sustainability reporting, known as the Sustainability Report (SR). Based on this, it is deemed necessary to construct an SR model for hotels in Bali so that it can be used as a guide in submitting sustainability reports. This research aims to construct an SR model for five-star hotels in Bali. Through a qualitative research method, namely Husserl's transcendental phenomenology with interview techniques with several informants, the results were obtained that the SR implemented by five star hotels in Bali has a basis, namely based on the Tri Hita Karana (THK) philosophy. The THK concept is very compatible with the Triple Bottom Line (TBL) concept. The implementation of SR practices with the THK concept in the form of parahyangan, pawongan and palemahan has been carried out by the hotel both internally and externally. The TBL concept is adapted to the THK concept which is in accordance with Hindu philosophy and culture in Bali, so additional aspects of spirituality are needed. Meanwhile, the social aspect is added to culture so that it becomes a socio-cultural aspect. So the SR model with a new construction is SR with four aspects in it consisting of economic aspects, socio-cultural aspects, environmental aspects and spiritual aspects. This adapted SR model construction is called the Harmony Sustainability Report (HSR). Keywords: Sustainability Report; Spiritual; Socio-cultural; THK; HSR]]>
<![CDATA[Big Five Personality Traits dan Skeptisisme Profesional Auditor ]]>
<![CDATA[Putu Bernika Saraswati]]>;
<![CDATA[Made Yenni Latrini]]>
<![CDATA[ E-Jurnal Akuntansi Vol 33 No 6 (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.i06.p016
<![CDATA[Professional skepticism is an attitude that consistently questions and critically evaluates audit evidence. A high attitude of professional skepticism will produce a quality audit report in which the personality factor is one of the factors. Personality indicators that are declared valid are the big five personality. The aim of this study is to empirically prove the effect of the big five personality traits on the professional skepticism of auditors in the Public Accounting Firm of the Province of Bali. The research was conducted at the Bali Province Public Accountant Office by distributing questionnaires. The research sample is 55 auditors, determined by purposive sampling method. Data were analyzed using multiple linear analysis techniques. The results of the study prove that the traits of openness to experience, conscientiousness, extraversion, and agreeableness have a significant positive effect, while neuroticism has a significant negative effect on the auditor's professional skepticism. Keywords: Professional Skepticism; Big Five Personalit; Auditor’s Personality Traits; Public Accounting Firm]]>
