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All Journal Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Ekonomi Kuantitatif Terapan E-Jurnal Ekonomi dan Bisnis Universitas Udayana Journal of Economic, Bussines and Accounting (COSTING) International Journal of Management Research and Economics INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE 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 E-Jurnal Akuntansi
Made Yenni Latrini
Fakultas Ekonomi Universitas Udayana, Bali, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Pengaruh Kompleksitas Tugas, Tekanan Anggaran Waktu Dan Pengalaman Auditor Terhadap Kualitas Audit Ni Luh Dwi Ariestanti; Made Yenni Latrini
E-Jurnal Akuntansi Vol 27 No 2 (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.v27.i02.p15

Abstract

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
PENGARUH KARAKTERISTIK CORPORATE GOVERNANCE TERHADAP AUDIT REPORT LAG Ni Putu Dewiyani Swami Made Yeni Latrini
E-Jurnal Akuntansi Vol 4 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

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Abstract

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)
PENGARUH RISIKO KESALAHAN ,AKUNTABILITAS DAN DUE PROFESSIONAL CARE TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI PROVINSI BALI Ni Kadek Susi Adnyani; Made Yenni Latrini
E-Jurnal Akuntansi Vol 18 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

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Abstract

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.
Konstruksi Model Sustainability Report Pada Hotel Bintang Lima Di Bali I Gusti Ayu Nyoman Budiasih; Made Yenni Latrini
E-Jurnal Akuntansi Vol 33 No 9 (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.i09.p13

Abstract

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
Big Five Personality Traits dan Skeptisisme Profesional Auditor Putu Bernika Saraswati; Made Yenni Latrini
E-Jurnal Akuntansi Vol 33 No 6 (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.i06.p016

Abstract

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
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

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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

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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

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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

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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

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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.
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