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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

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Pengaruh Faktor Sosial Ekonomi Dan Materialism pada Personal Financial Behavior melalui Financial Literacy Mahasiswa Akuntansi Luh Gede Krisna Dewi; Made Yenni Latrini
E-Jurnal Akuntansi Vol 30 No 6 (2020)
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.2020.v30.i06.p18

Abstract

The aims of this study is to analyze and to find empirical evidence of the influence of socio-economic factors and materialism on the personal financial behavior of accounting students through their level of financial literacy. The research sample is accounting students at Bukit Jimbaran Campus determined using purposive sampling method. From the sampling process, 67 respondents completed the questionnaire. This study uses path analysis techniques (path analysis). The results of this study found that the financial literacy variable was able to mediate the relationship between the parents' socio-economic status on the pattern of personal financial behavior of accounting students. Social status and materialism attitudes also become factors that influence the level of financial literacy of students and their personal financial behavior. The implications of this research are expected to be useful for educational institutions to develop educational curricula and learning patterns related to socio-economic factors (parent status or income) and psychological factors (materialism) in influencing personal financial behavior of accounting students through the financial literacy level. Keywords: Personal Financial Behavior; Socio-Economic Factors; Materialism; Financial Literacy.
PENGARUH KECERDASAN INTELEKTUAL, KECERDASAN EMOSIONAL, KECERDASAN SPIRITUAL, KOMITMEN ORGANISASI TERHADAP KINERJA AUDITOR Kadek Agus Santika Putra; Made Yenni Latrini
E-Jurnal Akuntansi Vol 17 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 effect of intellectual, emotional intelligence, spiritual intelligence, and organizational commitment on performance auditor in public accounting firm in Bali. Sampling technique used in this research is the method of sample saturated with a sample obtained 80 samples. Data collection methods used in this study was a questionnaire, which is distributed questionnaires to the auditor in public accounting firm in Bali. The data analysis technique used to test the hypothesis in this study is Multiple Linear Regression Analysis. The results of this study suggest that intelligence, emotional intelligence, spiritual intelligence and organizational commitment positively affects the performance of auditors. This shows that the increasing intellectual, emotional intelligence, spiritual intelligence and organizational commitment, the auditor's performance is increasing as well
Opini Audit Going Concern Memediasi Hubungan Antara Financial Distress Terhadap Auditor Switching I Wayan Dodi Eka Arsana; Made Yenni Latrini
E-Jurnal Akuntansi Vol 24 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.v24.i02.p16

Abstract

Auditor switching merupakan pergantian auditor maupun Kantor Akuntan Publik (KAP) yang dilakukan oleh perusahaan klien. Pergatian auditor (auditor switching) yang dilakukan oleh perusahaan merupakan suatu solusi potensial yang diambil untuk mengatasi kemungkinan masalah menurunnya kualitas audit yang disebabkan oleh masa auditor yang panjang.Penelitian ini menggunakan analisis jalur dalam menguji hipotesis. Populasi yang digunakan dalam penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dari tahun 2014-2016 dengan penentuan sample menggunakan purposive sampling. Jumlah sampel yang digunakan berjumlah 140 dan jumlah pengamatan berjumlah 420. Hasil penelitian menunjukkan bahwa financial distress berpengaruh positif pada opini audit going concern, opini audit going concern berpengaruh positif pada auditor switching, financial distress berpengaruh positif pada auditor switching dan opini audit going concern terbukti dapat memediasi pengaruh financial distress terhadap auditor switching. Kata kunci: auditor switching, opini audit going concern, financial distress
Pengaruh Skeptisisme Profesional Auditor Pada Good Governance dan Implikasi Pada Kualitas Auditor Internal I Gusti Widay Wijaksana; I Made Yenni Latrini
E-Jurnal Akuntansi Vol 21 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 | DOI: 10.24843/EJA.2017.v20.i03.p26

Abstract

ABSTRAK PT Pos distribusi Bali memerlukan seorang auditor internal yang memiliki pemahaman yang cukup kuat baik mengenai ilmu accounting dan auditing (secara teknis) disamping kemampuan memahami segala aspek yang menyangkut bidang bisnis operasional perusahaan sehingga menghasilkan kualitas auditor yang maksimal dan menghasilkan laporan keuangan yang dapat dipercaya oleh pengguna informasi keuangan.Tujuan dari penelitian ini adalah untuk menganalisis pengaruh skeptisisme profesional pada good governance dan implikasinya terhadap kualitas auditor internal (Studi pada PT. Pos Provinsi Bali).Penelitian ini dilakukan di seluruh kantor PT. Pos distribusi Bali sebanyak delapan kantor yang terdapat pada Wilayah Bali tahun 2016 dengan menjadikan auditor internal sebanyak menggunakan 36 (tiga puluh enam) orang sebagai sampel dengan menggunakan metode sample jenuh. Pengumpulan data dilakukan dengan menyebarkan kuesioner dengan menggunakan 36 (tiga puluh enam) responden yang kembali dan tidak ada digugurkan melalui teknik analisis regresi linier berganda.Berdasarkan hasil analisis ini, variabel skeptisisme profesional berpengaruh positif terhadap good governance. Variabel skeptisisme profesional berpengaruh positif terhadap kualitas auditor internal (Studi pada PT. Pos Provinsi Bali). Variabel good governance juga berpengaruh positif terhadap kualitas auditor internal (Studi pada PT. Pos Provinsi Bali). good governance memperkuat pengaruh positif skeptisisme profesional yang berimplikasi terhadap kualitas auditor internal (Studi pada PT. Pos Provinsi Bali). Kata kunci: skeptisisme professional, good governance, kualitas auditor internal
The Influence of Regional Own-Source Revenue and Balancing Funds on Capital Expenditure Allocation With Economic Growth as a Moderator (an Empirical Study of Regency/City Governments in Bali Province, 2019–2023) Desak Gede Novita Anjani; Made Yenni Latrini
International Journal of Management Research and Economics Vol. 3 No. 2 (2025): May : International Journal of Management Research and Economics
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/ijmre-itb.v3i2.3389

Abstract

Capital expenditure allocation refers to budget outlays for the acquisition of fixed assets and other long-lived assets, which play a crucial role in driving local economic activity. Key determinants include regional own-source revenue (PAD) and balancing funds (DAU, DAK, DBH), whose effects on capital spending may be moderated by economic growth. This study examines how PAD and balancing funds influence capital expenditure allocation across Bali’s nine regencies and one municipality from 2019 to 2023, and whether economic growth moderates those relationships. Using a sample of 45 yearly observations and moderated regression analysis, we find that both PAD and balancing funds exert significant negative effects on capital expenditure allocation. Moreover, economic growth does not significantly moderate these effects.
The Effect of Time Budget Pressure and Auditor Rotation on Audit Quality with Company Size as A Moderating Variable (An Empirical Study on Non-Banking Financial Sector Companies Listed on the Indonesia Stock Exchange in 2019–2023) Made Widananda Vira Suksma Paramachintya; Made Yenni Latrini
International Journal of Economics, Management and Accounting Vol. 2 No. 4 (2025): International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v2i4.852

Abstract

Audit quality is defined as the likelihood or probability that an auditor will detect and report any violations or misstatements in a client’s financial statements. This study aims to empirically examine the effect of time budget pressure and auditor rotation on audit quality, with firm size as a moderating variable. The research was conducted on non-bank financial companies listed on the Indonesia Stock Exchange during the 2019–2023 period. The study sample consisted of 50 companies selected using purposive sampling, and the data were analyzed using Moderated Regression Analysis (MRA). The results reveal that time budget pressure and auditor rotation do not have a significant effect on audit quality. Furthermore, firm size does not moderate the relationship between time budget pressure and audit quality, but it does moderate the relationship between auditor rotation and audit quality. These findings underscore the importance of effective time management and auditor rotation policies in maintaining audit quality, particularly for large-scale companies. This study may serve as a useful reference for various stakeholders in understanding the significance of managing time pressure and appropriately implementing auditor rotation to preserve and enhance audit quality.  
The Effect of Profitability, Leverage, and Capital Intensity on Tax Avoidance (An Empirical Study of Property and Real Estate Companies Listed on the Indonesia Stock Exchange for the 2019–2023 Period) Ni Putu Ari Mirayani; Made Yenni Latrini
Digital Innovation : International Journal of Management Vol. 2 No. 3 (2025): Digital Innovation : International Journal of Management
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/digitalinnovation.v2i3.450

Abstract

 Tax avoidance is a legal strategy used by companies to minimize their tax burden by exploiting loopholes in tax regulations without violating the law. Although not illegal, this practice may reduce a company’s tax contribution to the state and pose reputational risks. This study aims to analyze the influence of profitability (ROA), leverage (DER), and capital intensity (FAT) on tax avoidance, measured using the Current Effective Tax Rate (CETR), in property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. This research adopts a quantitative approach with multiple linear regression analysis processed using SPSS. The sample was selected using purposive sampling. The results show that all three independent variables have a significant effect on tax avoidance, supported by significance values below the critical threshold and t-values exceeding the t-table, leading to the acceptance of H1, H2, and H3.
The Effect of Carbon Emission Disclosure and Green Investment on Firm Value Ni Wayan Sulistiani; Made Yenni Latrini
ePaper Bisnis : International Journal of Entrepreneurship and Management Vol. 2 No. 1 (2025): ePaper Bisnis : International Journal of Entrepreneurship and Management
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/epaperbisnis.v2i1.442

Abstract

Firm value is a crucial indicator that provides information to investors for making investment decisions. Today, investors also consider a company’s commitment to environmental issues, especially in the energy sector, which significantly contributes to carbon emissions. This study aims to empirically examine the effect of carbon emission disclosure and green investment on firm value. The theoretical framework employed includes signaling theory and legitimacy theory. Firm value is measured using the Tobin’s Q ratio. Carbon emission disclosure is measured through content analysis based on the GRI 305 standards, while green investment is measured using the PROPER rating issued by the Ministry of Environment and Forestry. This study also includes three control variables: firm size, leverage, and profitability. The analytical method used is multiple linear regression, with secondary quantitative data collected from companies’ annual reports and sustainability reports. The sample consists of 69 companies with a total of 271 observations. The findings reveal that carbon emission disclosure has a positive effect on firm value, while green investment does not have a significant effect on firm value. This research is expected to contribute to the development of signaling and legitimacy theories and serve as a practical reference for investors in considering environmental aspects when making investment decisions.
Factors Affecting the Effectiveness of Accounting Information Systems in Village Credit Institutions Throughout Jembrana Regency Ni Luh Gede Putri Wulandari; Made Yenni Latrini
ePaper Bisnis : International Journal of Entrepreneurship and Management Vol. 2 No. 3 (2025): ePaper Bisnis : International Journal of Entrepreneurship and Management
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/epaperbisnis.v2i3.447

Abstract

This study explores the influence of information system quality, information technology sophistication, and personal technical capability on the effectiveness of Accounting Information Systems (AIS) in Village Credit Institutions (LPDs) in Jembrana Regency. The research adopts a quantitative approach, utilizing a survey method. Questionnaires were distributed to 63 employees from 21 LPDs that have already implemented computerized AIS. The study focuses on assessing how these three independent variables contribute to the effectiveness of AIS in the LPDs. Multiple linear regression was employed for data analysis, allowing the researcher to determine the relationship between the independent variables and the effectiveness of AIS. The respondents were selected from LPDs that had successfully integrated technology into their accounting systems. The primary objective was to understand whether system quality, IT sophistication, and personal technical capability played a significant role in improving AIS performance in these institutions. The findings of the study indicate that all three independent variables—system quality, IT sophistication, and personal technical capability—positively influence the effectiveness of AIS. Specifically, high-quality systems, advanced IT infrastructure, and employees with strong technical skills were found to enhance the operational effectiveness of AIS. This underscores the importance of these factors in ensuring the smooth functioning of AIS in LPDs. As such, LPDs are encouraged to invest in improving system quality, upgrading IT systems, and enhancing the technical skills of their staff to optimize AIS performance. Overall, the study contributes to the understanding of how technological factors can be leveraged to improve accounting processes in financial institutions, particularly in rural settings like LPDs in Jembrana Regency.
Pengaruh Fee Audit, Time Budget Pressure, dan Pengalaman Auditor pada Kualitas Audit Ni Made Candra Primandini; Made Yenni Latrini
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 1 (2025): Artikel Riset Periode Januari 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i1.2438

Abstract

The quality of audits performed by auditors is a type of assessment of auditor behavior, is shaped by factors originating from within and outside the auditor’s control. This study investigates the impact of audit fees, time budget pressure, and auditor's experience on the quality of audits. This study employs an associative quantitative research methodology to thoroughly investigate the relationship between audit remuneration, temporal constraints, and professional background on the caliber of audit quality. The research carried out at the Public Accounting Firm of Bali Province has been officially registered with the Indonesia Institute of Public Accountants (IAPI) in 2023. The primary focus of this study was on auditors. A purposive sampling strategy was employed to identify a sample of 48 participants for the research. The employed analysis technique is multiple regression analysis. The investigation indicates that audit fees and the auditor's experience enhance the caliber of audit quality, whereas time budget pressure diminish the caliber of audit quality.
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