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<![CDATA[PENGARUH SIKAP SKEPTIS, INDEPENDENSI, PENERAPAN KODE ETIK, DAN AKUNTABILITAS TERHADAP KUALITAS AUDIT ]]>
<![CDATA[Ade Wisteri Sawitri Nandari]]>;
<![CDATA[Made Yenni Latrini]]>
<![CDATA[ E-Jurnal Akuntansi Vol 10 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[The auditor will be able to result a report that has a good quality with attitude skepticism and independent attitude in the examination of financial statements. It is based on the application of the code of ethics public accountant as a basic principles that govern the ethics of public accounting profession, besides that the accountability can make the auditor will be able to improve the quality of his work. This research is used to determine the effect of Attitude Skepticism, Auditor Independence, Application of the Code of Public Accountants, and Accountability on the Quality Audit. The data used in this study is primary data obtained by distributing questionnaires to selected respondents. The data then processed by tabulation based on the answers to the questionnaire are purposive sampling qualified. The analysis used in this study through multiple regression analysis. The results of the study showed that skeptical attitude has no effect on audit quality. Auditor independence also had no effect on audit quality. Application of the code of public accountants has a positive effect on audit quality, while accountability has no effect on audit quality. To produce a good quality audit, it is important for the public accountant to apply the code of ethics public accountant to be able to increase the confidence of users of financial statements.]]>
<![CDATA[PERGANTIAN MANAJEMEN SEBAGAI PEMODERASI PENGARUH UKURAN KAP DAN AUDIT TENURE PADA AUDITOR SWITCHING ]]>
<![CDATA[Ni Pt Intan Pradnyani]]>;
<![CDATA[Made Yeni Latrini]]>
<![CDATA[ E-Jurnal Akuntansi Vol 18 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[Auditor switching divided into mandatory and voluntary based on the reasons for the change of auditors. The purpose that researcher want to achieve in this research is to know the effect of firm size and audit tenure that moderated by changes of management on auditor switching. The scope of this research was banking companies listed on the Indonesian Stock Exchange 2011 – 2015. This research is used logistic regression as analysis technic. The results of the research found that the firm size is negatively effect the auditor switching, while auditing tenure and management changes had no negative effect on the auditor switching. After moderated by management changes, it was found that the changes of management is able to amplify the effect of firm size on the auditor switching. While the audit tenure moderate, the changes of management are disable to strengthen the effect of audit tenure on auditor switching.]]>
<![CDATA[PENGARUH PENGALAMAN AUDITOR, TEKANAN BATAS WAKTU AUDIT DAN LOCUS OF CONTROL INTERNAL PADA SKEPTISISME PROFESIONAL AUDITOR ]]>
<![CDATA[Nyoman Ayu Oktaviani]]>;
<![CDATA[Made Yenni Latrini]]>
<![CDATA[ E-Jurnal Akuntansi Vol 24 No 3 (2018) ]]>
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.2018.v24.i03.p11
<![CDATA[This study aims to examine the effect of auditor experience, audit time deadline pressure, and internal locus of control on professional skepticism of auditors. This research was conducted at Public Accounting Firm in Bali. The samples used were 44 auditors using nonprobability sampling method and purposive sampling technique. Data were collected by using questionnaire method. Data analysis technique used is Multiple Linear Regression Analysis. The results of hypothesis testing show that the higher the auditor's experience in carrying out its audit duties, the auditor's professional skepticism is increasing. The more optimal the audit time deadline pressure is received by the auditor, it will support the auditor to improve his professional skepticism. The better the locus of control of the internal auditor, the higher the professional skepticism the auditor has. Keywords: Auditor experience, audit time deadline pressure, locus of control internal auditor, professional skepticism auditor]]>
<![CDATA[Good Corporate Governance Dan Budaya Organisasi Meminimalisasi Kecenderungan Kecurangan Akuntansi Di Lembaga Perkreditan Desa ]]>
<![CDATA[Made Yenni Latrini]]>;
<![CDATA[I Gusti Ayu Nyoman Budiasih]]>
<![CDATA[ E-Jurnal Akuntansi Vol 33 No 12 (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.i12.p20
<![CDATA[This research aims to determine the influence of Good Corporate Governance (GCG) and organizational culture on the tendency of accounting fraud in the Tabanan Regency Village Credit Institution (LPD). This research was conducted in all LPDs in Tabanan Regency. The sampling method used was a probability sampling technique with proportionate stratified random sampling. The data analysis technique used is multiple linear regression analysis. The sample in this study was 30 LPDs and 90 respondents in LPDs in Tabanan Regency. Respondents in this research were the chairman, treasurer and supervisory body of the LPD in Tabanan Regency. Based on the results of the analysis, it was found that GCG had a negative effect on the tendency of accounting fraud in LPD Tabanan Regency. This means that the better the GCG, the level of tendency for accounting fraud in the Tabanan Regency LPD will decrease. The existence of good organizational governance and continuous evaluation of operational activities helps in minimizing the tendency for accounting fraud. Organizational culture has a negative effect on the tendency of accounting fraud. This means that the better the organizational culture in the Tabanan Regency LPD, the lower the tendency for accounting fraud to occur. Keywords: Good Corporate Governance, Organizational culture, Accounting fraud, LPD]]>
<![CDATA[Pengaruh PPN, PKB Tarif Progresif, dan Pendapatan WP pada Daya Beli Konsumen Kendaraan Bermotor ]]>
<![CDATA[I G. A. Bella Lestari]]>;
<![CDATA[Made Yenni Latrini]]>
<![CDATA[ E-Jurnal Akuntansi Vol 30 No 8 (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.i08.p18
<![CDATA[Consumer purchasing power can be influenced by several factors, especially when purchasing motor vehicles is the existence of VAT and Progressive PKB rates that are imposed when buying a motorized vehicle. This study aims to review the imposition of VAT, PKB Progressive Rates, and WP income on consumer purchasing power for the purchase of motor vehicles. The research took place in the SAMSAT office with the city of Denpasar. This study amounted to 100 respondents. Multiple linear regression is an analysis technique used in this study. Referring to the results of the analysis found that the effect of value added tax and income WP has a significant influence on purchasing power. Whereas progressive tariff PKB does not influence consumer purchasing power. This research confirms the theory of the principle of purchasing power and the theory of prestige. Keywords: VAT; Motor Vehicle Tax with Progressive Rates; Taxpayer Income; Purchasing Power.]]>
<![CDATA[Pengaruh Pengalaman, Independensi, dan Profesionalisme Auditor Internal Dalam Mencegah Kecurangan Pada Bank Perkreditan Rakyat ]]>
<![CDATA[Dwi Andriyanti]]>;
<![CDATA[Made Yenni Latrini]]>
<![CDATA[ E-Jurnal Akuntansi Vol 27 No 1 (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.i01.p18
<![CDATA[This study aims to determine the effect of experience, independence, and professionalism of auditors in preventing fraud in the Rural Bank in Badung Regency. Determination of samples in this study the researchers used a saturated sampling technique. Respondents in this study were 49 people. The data collection method used is the census method with the questionnaire instrument. The results of this research questionnaire were measured using a Likert scale. The statistical method used is multiple linear regression analysis. The results of this study indicate that experience, independence and professionalism of internal auditors have a positive effect in preventing fraud in the Badung District Rural Bank. This means that the better the experience, the attitude of independence, and the attitude of professionalism the better the efforts made in preventing fraud in the People's Credit Bank (BPR) of Badung Regency. Keywords: Prevent fraud, Internal Auditor, Audit experience, Independence]]>
<![CDATA[Pengaruh Fee Audit, Ukuran Perusahaan Klien, Ukuran KAP, dan Opini Auditor Pada Audit Delay ]]>
<![CDATA[Ni Luh Ketut Ayu Sathya Lestari]]>;
<![CDATA[Made Yenni Latrini]]>
<![CDATA[ E-Jurnal Akuntansi Vol 24 No 1 (2018) ]]>
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.2018.v24.i01.p16
<![CDATA[Audit Delay merupakan lamanya waktu yang diperlukan oleh auditor untuk menyelesaikan laporan audit, yang akan berdampak pada ketepatan publikasi informasi. Tujuan penelitian adalah untuk menguji dan memperoleh bukti empiris pengaruh fee audit, ukuran perusahaan klien, ukuran kantor akuntan publik, dan opini auditor pada audit delay. Penelitian ini dilakukan di perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama periode tahun 2014-2016. Jumlah sampel yang diambil sebanyak 63 perusahaan dengan menggunakan metode purposive sampling. Teknik analisis data yang digunakan adalah regresi linier berganda. Berdasarkan hasil analisis ditemukan bahwa ukuran perusahaan klien berpengaruh negatif pada audit delay. Kata kunci: Audit Delay, Fee Audit, Ukuran Perusahaan Klien, Ukuran Kantor Akuntan Publik, Opini Auditor]]>
<![CDATA[Independensi, Kompetensi, Pelatihan, Pengalaman Kerja, Tingkat Pendidikan dan Kinerja Pengawas Koperasi ]]>
<![CDATA[Putu Ratih Kartika Dewi]]>;
<![CDATA[Made Yenni Latrini]]>
<![CDATA[ E-Jurnal Akuntansi Vol 30 No 12 (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.i12.p13
<![CDATA[The role of supervisors as cooperative internal auditors is very important. Supervisors are tasked with supervising the operations of the cooperative and helping to achieve the goals set by the cooperative. This study aims to determine the effect of independence, competence, training, work experience, and education level on the performance of cooperative supervisors in Buleleng District. The number of samples in this study were 79 respondents. The analysis technique used is multiple linear regression. Research shows that all variables have a positive influence on supervisor performance. This study confirms the attribution theory. Keywords: Independence; Competence; Training Work Experience; Education Level.]]>
<![CDATA[Dampak Pengalaman, Skeptisisme Profesional, dan Kompetensi pada Kemampuan Auditor dalam Mendeteksi Kecurangan ]]>
<![CDATA[Ni Kadek Lia Natalia]]>;
<![CDATA[Made Yenni Latrini]]>
<![CDATA[ E-Jurnal Akuntansi Vol 31 No 2 (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.i02.p07
<![CDATA[The auditor's ability to detect fraud is the auditor's ability to determine illegal acts that result in material misstatement in the financial statements which were done intentionally. In order for the auditor's ability to perform detection to increase, an experienced auditor, professional skepticism and competence is needed. The purpose of this study is to empirically prove the effect of experience, professional skepticism, and competence on the ability of auditors to detect fraud. This research was conducted at a Public Accountant Firm in Bali Province with a purposive sampling method of determining the sample. The number of samples analyzed in this study were 61 auditors. Data collection was carried out through interviews and questionnaires. The analysis technique used is multiple linear regression. Based on the analysis, it was found that experience, professional skepticism, and competence have a positive effect on the ability of auditors to detect fraud. Keywords: Experience; Professional Skepticism; Competence; Fraud Detection.]]>
<![CDATA[The Effect of Self-Efficacy and Obedience Pressure on Audit Judgment Using Task Complexity and Moral Reasoning as Moderating Variables ]]>
<![CDATA[Ni Wayan Yundari Putri]]>;
<![CDATA[Made Yenni Latrini]]>
<![CDATA[ E-Jurnal Akuntansi Vol 34 No 9 (2024) ]]>
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.2024.v34.i09.p19
<![CDATA[This study investigates the influence of self-efficacy, obedience pressure, and task complexity on audit judgment. The research was conducted at the BPK RI Representative Office in Bali Province, with a sample of 51 auditors selected through purposive sampling. To assess the effects of the independent variables on audit judgment, multiple linear regression analysis was employed. The results demonstrate that self-efficacy positively and significantly affects audit judgment, while both obedience pressure and task complexity have significant negative impacts. These findings contribute to the theoretical development of attribution theory and offer valuable insights for various stakeholders in the field.]]>
