Article Per Year (5 Year)
p-Index From 2021 - 2026
4.115
P-Index
This Author published in this journals
All Journal Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi International Journal of Management Research and Economics 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
Made Yenni Latrini
Fakultas Ekonomi Universitas Udayana, Bali, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences Other

Published : 60 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 60 Documents
Search

 2   3   4   5   6 
PENGARUH KOMPETENSI, SKEPTISME PROFESIONAL, MOTIVASI, DAN DISIPLIN TERHADAP KUALITAS AUDIT KANTOR INSPEKTORAT KABUPATEN/KOTA DI BALI Dewa Ayu Wini Triarini; Made Yenni Latrini
E-Jurnal Akuntansi Vol 14 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

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

Abstract

This study aims to determine the quality of the audit on the district inspectorate office/town in Bali through competence, professional skepticism, motivation, and discipline. This research was conducted at the office inspectorate Denpasar, Badung, Gianyar, Tabanan, Singaraja, State, Karangasem, Klungkung, Bangli. The data used in this study are primary data, the method of data collection is done by distributing questionnaires. Methods of sample collection is done by using purposive sampling with a sample size of 70 respondents. The analysis technique used is multiple linear regression analysis. Results of analysis in this research is the competence, profesinal skepticism, motivation, and discipline positive effect on audit quality. The results showed that the higher the competency of the auditor, professional skepticism, motivation and discipline as an internal auditor inspectorate officials, it will improve the quality audit inspectorate officers.
PENGARUH CASH HOLDING, PROFITABILITAS DAN REPUTASI AUDITOR PADA PERATAAN LABA Ni Made Sintya Surya Dewi; Made Yenni Latrini
E-Jurnal Akuntansi Vol 15 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

Income smoothing is one of the pattern of earnings management conducted by managers to reduce fluctuations in reported earnings that looks stable earnings from period to period thereafter. So that investors do not misjudging a company, investors need to consider factors that affect income smoothing so that investors can avoid the opportunistic behavior of managers. The purpose of this was to obtain empirical evidence about the effect of cash holding, profitability and reputation of auditors on income smoothing. Samples in this research are all companies listed on the Stock Exchange in 2010 – 2013 totaling 161 companies and 644 observations. Sampling technique using purposivesampling. The analysis technique used is multiple linear regression. Based on the analysis found that the cash holding positive effect on income smoothing. Profitability positive effect on income smoothing. Reputation auditor negative effect on income smoothing.
Karakteristik Komite Audit Memoderasi Pengaruh Penerbitan Opini Going Concern Pada Pergantian Auditor Ida Ayu Ismaya Sukrapratiwi; Made Yenni Latrini
E-Jurnal Akuntansi Vol 12 No 3 (2015)
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

Auditors might be switched because of going concern opinion. The audit committee is one of the corporate governance mechanism that is expected to become an independent party that is able to reduce the tendency of the change of auditor. The purpose of this study was to examine the impact of the characteristics of the audit committee as a moderating impact on the going concern opinion publishing auditor turnover, and the relationship of publishing going concern opinion by the auditor turnover. This study was conducted on 136 listed manufacturing companies in BEI from 2010 - 2013, the sample used is 41 companies using purposive sampling. The analysis technique used is logistic regression analysis and Moderated Regression Analysis. The results of this study indicate that the issuance of going concern opinion has no effect on the change of auditors. Characteristics of an audit committee comprised of accounting and financial competency skills, and activities of the audit committee is not able to moderate the effect of the issuance of going concern opinion at the turn of the auditor.
KOMITE AUDIT SEBAGAI PEMODERASI PENGARUH REPUTASI AUDITOR DAN TENURE AUDIT TERHADAP AUDIT REPORT LAG Komang Mariani; Made Yenni Latrini
E-Jurnal Akuntansi Vol 16 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 study aimed to examine the effect of auditor’s reputation, tenure audit, the audit committee, the interaction between the audit committee and the auditor's reputation as well as the interaction between the audit committee and audit tenure on audit report lag. Samples are 65 companies manufacturing in Indonesia Stock Exchange (BEI) 2012-2014 by purposive sampling method. The analysis technique used is Moderated Regression Analysis (MRA). The results showed that (1) auditor’s reputation negatively affect audit report lag, (2) tenure audit positive effect on audit report lag, (3) the audit committee does not affect the audit report lag, (4) the audit committee weaken the influence of auditor’s reputation on audit report lag, and (5) the audit committee weaken the influence of audit tenure on audit report lag
PENGARUH AUDIT TENURE PADA KECEPATAN PUBLIKASI LAPORAN KEUANGAN AUDITAN DENGAN SPESIALISASI INDUSTRI AUDITOR SEBAGAI PEMODERASI Ni Kadek Ayu Asri Anggreni; Made Yenni Latrini
E-Jurnal Akuntansi Vol 15 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

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

Abstract

The purpose of this study was to determine the effect of audit tenure on speed publication of the audited financial statements, and whether the auditor industry specialization strengthen the influence of audit tenure on speed publication of audited financial statements. This study was performed on companies listed in the Indonesia Stock Exchange. Number of samples was 276 for 3( three) years. The sample in this study were taken by purposive sampling method. The analysis technique used is regression moderation / Moderated Regression Analysis (MRA). Based on the analysis found that the audit tenure positive effect on the speed of publication of the audited financial statements. This shows that the longer the tenure audit the financial statements audited publications speed manufacturing companies tend to rise or fast. Auditor industry specialization strengthens the positive effect of the audit tenure on speed publication of audited financial statements. It is proved that the longer the tenure of audit and reinforced by the auditor indusri specialty publications speed manufacturing companies audited financial statements or tends to rapidly increase.
Pengaruh Financial Distress dan Debt Default pada Opini Audit Going Concern Dewa Ayu Nyoman Stari Dewi; Made Yenni Latrini
E-Jurnal Akuntansi Vol 22 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.v22.i02.p15

Abstract

Going concern audit opinion is an audit opinion to evaluate entity’s ability in maintaining the entity’s going concern. The aim of this research is to an earn empirical evidence in regard to the effect of the financial distress and debt default on going concern audit opinion. The population on this research was conducted on companies listed in the Indonesian Stock Exchange in the period 2012-2016. Sample chosen by non-probability sampling method with purposive sampling technique. The samples in this research were 190 financial statements data observations, which consist of 38 listed manufactured companies in the Indonesian Stock Exchange in period 2012-2016. The analysis technique used was logistic regression. Based on the results, it can be concluded that financial distress has negative effect on going concern audit opinion and debt default has positive effect on going concern audit opinion. Keywords: financial distress, debt default, and going concern audit opinion.
Determinan Carbon Emission Disclosure Perusahaan Manufaktur Luh Gede Krisna Dewi; Made Yenni Latrini; Ni Nyoman Rsi Respati
E-Jurnal Akuntansi Vol 28 No 1 (2019)
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.2019.v28.i01.p24

Abstract

Company activities has role in increasing the levels of gas carbon in the atmosphere. Accounting practises assesed by several parties as the trigger for the environmental crisis. As the response, the company began to pay more attention to the effort of the carbon emissions reduction and conduct comprehensive disclosure associated with it. Research uses mutiple regression analysis to seek the effect of economic, social, financial market, and regulatory pressure on the carbon emission disclosure of manufacturing companies listed on the BEI. The result of the data analysis discover that regulatory pressure was able to influence carbon emission disclosure of manufacturing company. While the pressure factor comes from economic, social and financial market has no effect on the area of carbon emission disclosure. The implication of this research become an input for the standard setter in compiling and policies evaluation process with voluntary disclosure in the company’s financial report. Keywords: Carbon emission disclosure, economic, social, financial market, regulatory pressur
Pengaruh Kualitas Audit Terhadap Manajemen Laba pada Perusahaan Perbankan yang Terdaftar di BEI Tahun 2013-2016 Ni Wayan Asri Mustika; Made Yenni Latrini
E-Jurnal Akuntansi Vol 25 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.v25.i01.p17

Abstract

Earnings management practices have occurred with Enron Corp. Profit management is defined as the difference between the realized revenues from transactions occurring during one period and the costs associated with the income. The purpose of this study is to examine the effect of audit quality on earnings management. The audit quality in this study is measured by the size of the Public Accounting Firm (KAP), the auditor of industry specialization, and the independence of auditors. This study uses secondary data of financial statements of banking companies listed on the Indonesia Stock Exchange in 2013-2016. This study uses purposive sampling, with 64 samples of banking companies. Data analysis method used in this research is multiple linear regression test. The results showed that the size of KAP does not affect the earnings management. Meanwhile, industry specialist auditor and auditor independence have an effect on earnings management. Keywords: Audit quality, KAP measures, industry specialization auditors.
Dewan Komisaris Independen sebagai Pemoderasi Pengaruh Financial Distress pada Kecepatan Publikasi Laporan Keuangan Ni Putu Wanda Anggeliana Putri; Yenni Latrini
E-Jurnal Akuntansi Vol 22 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.v22.i03.p21

Abstract

Financial statement is an important instrument, because it can reduce the asymmetry of information that occurs between companies and the public. The velocity of publication of the financial statements may affect the users trust in the financial statements, this is because the information contained in the financial statements is required by the user to take an economic decision. The purpose of this study is to prove empirically and explain the impact of financial distress on the velocity of publication of financial statements with independent board of commissioners as a moderator variabel. This research was conducted at company of consumer goods industry sector which listed in Bursa Efek Indonesia in 2012-2016. The samples of research taken with non probability sampling method with purposive sampling technique, so that obtained sample of 22 companies with 110 observation. Moderate Regression Analysis is a data analysis technique to obtain the results, the result of research is financial distress have positive effect on the velocity of publication of financial report and independent board of commissioner weaken the effect of financial distress on the velocity of publication of financial statement. Keywords: independent commissioners, financial distress, velocity of publication of the financial statements
PENGARUH AKUNTABILITAS, TRANSPARANSI, DAN PARTISIPASI ANGGARAN TERHADAP KINERJA ANGGARAN PADA PEMERINTAH KOTA DENPASAR Ni Luh Putu Uttari Premananda; Made Yenni Latrini
E-Jurnal Akuntansi Vol 18 No 3 (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

Accountability, transparency, and budgetary participation is a form of responsibility and openness in application of the budgeting  performance based on the value for money as core of performance measurement in government organization that provides budgetary performance that economical, efficiency, and effectiveness. Research is aimed to explain the impact of accountability, transparency, and budgetary participation on the performance of the budget. This research was conducted in local government of Denpasar in 2015. The sample of this research is the method of saturated samples. Methods of data collection is done by using a survey method and using the technique of Multiple Linear Regression Analysis. The analysis showed that accountability, transparency, and budgetary participation positively influence budget performance either partially or simultaneously in Denpasar government. Accountability, transparency and budgetary participation affect performance budget by 77.2 percent, while 2.8 percent remaining is influenced by other variables which not involved in the research model.
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 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 Made Candra Primandini 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