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All Journal Jurnal Ilmiah Akuntansi dan Bisnis E-Jurnal Ekonomi dan Bisnis Universitas Udayana Jurnal Samudra Ekonomi dan Bisnis Jurnal Akuntansi Transekonomika : Akuntansi, Bisnis dan Keuangan Jurnal Riset Manajemen dan Ekonomi Jurnal Administrasi Negara INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE International Journal of Economics, Management and Accounting Digital Innovation : International Journal Of Management E-JURNAL AKUNTANSI Harmony Management: International Journal of Management Science and Business
I Nyoman Wijana Asmara Putra
Fakultas Ekonomi Dan Bisnis Universitas Udayana
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice

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Institutional Ownership, Characteristics of the Audit Committee and Information Power Earnings Ni Made Dwi Ratnadi, I Nyoman Wijana Asmara Putra,
Jurnal Akuntansi Vol 22, No 3 (2018): September 2018
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (140.026 KB) | DOI: 10.24912/ja.v22i3.396

Abstract

The objective of this research to test the effect of institusional ownership and committee audit characteristic on the informativeness of earnings. Especially this research to test the non-banking institusional ownership, banking institusional ownership, independent commissioner as the member of audit committee, competence a member audit commitee in accounting and financial, and frequency of meeting held by audit committee. The data is taken from secondary sourced from the Indonesian Stock Exchange. Data were analyzed using multiple regression. The result indicates that, the non-banking institutional ownership, and shareholding by banks positive effect on the informativeness of earnings. Competence audit committee members in the fields of accounting and finance, and frequency of meetings held positive effect on informativeness of earnings. However, the proportion of independent directors on the audit committee does not affect to the earnings informativeness.
PEMANFAATAN TEKNOLOGI INFORMASI DAN PENGARUHNYA PADA KINERJA INDIVIDUAL PADA BANK PERKREDITAN RAKYAT DI KABUPATEN TABANAN ANAK AGUNG SAGUNG RAI DARMINI; I NYOMAN WIJANA ASMARA PUTRA
Jurnal Ilmiah Akuntansi dan Bisnis Vol 4 No 1 (2009)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (190.03 KB)

Abstract

This research aims to investigate factors influencing the utilization ofinformation technology (IT), like social factor, affect factor, jobappropriateness, long-term consequences, facilitating condition, and jobcomplexity; as well as the impact of utilization and trust on IT on individualperformance of People Credit Bank (Bank Perkreditan Rakyat/BPR) inTabanan Regency. Sample consists of 13 BPR with total respondents of 96.Data collection method is interview, survey with questionnaire, anddocumentation. Instruments used in this research have met validity andreliability criteria and pass multicolinearity and heteroscedasticity tests. Datathen are analyzed using multiple linear regression tests.Based on the analysis, it is found that social factor and the facilitatingcondition give positive impacts and significantly support the utilization of IT.Affect factor, job appropriateness, and long-term consequences providepositive impacts, yet not significant; while complexity factor has negative andinsignificant impact on the utilization of IT. As a whole, all factors affect ITutilization positively and significantly. Utilization and trust on IT each haspositive and significant impact on individual performance; and together theyalso affect individual performance positively and significantly.
MANAJEMEN LABA: PERILAKU MANAJEMEN OPPORTUNISTIC ATAU REALISTIC ? I Nyoman Wijana Asmara Putra
Jurnal Ilmiah Akuntansi dan Bisnis Vol 6 No 1 (2011)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

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Abstract

Earnings management is a still attractive issue. It is often associatedwith negative behavior conducted by management for its own interest. In fact,it also has different side to be examined. There is another motivation to do so,such as to improve the company’s operation. This literature study aims toreview management motivation of doing earnings management, whetheropportunistic or realistic. What conflict that earnings management brings,what pro and cons about it, what would happen if earnings is not managed,whether the company would be better off or worse off.
Kepuasan Sebagai Pemoderasi Pengaruh Keadilan Distributif, Penegakan Sanksi pada Kepatuhan Wajib Pajak Hotel dan Restoran Wayan Budhiarsana; A.A.N.B. Dwirandra; I Nyoman Wijana Asmara Putra
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.05.NO.04.TAHUN 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (147.837 KB)

Abstract

Distributive justice and  the enforcement of sanctions have not a linear effect on hotels and restaurants tax compliance because contingencies effect from taxpayer satisfaction. The study intends to determine  distributive justice, enforcement of sanctions and the satisfaction of taxpayer effects  on hotels and restaurants tax compliance. The study take 76 respondents hotel and restaurant in Tabanan Regency,  by the Slovin formula and determined randomly. Collecting data using questionnaires from some previous researchers. Data analysis using multiple regression analysis and Moderated Regression Analysis. Positive effect showed by distributive justice, sanctions enforcement, and taxpayer satisfaction  on hotels and restaurants tax compliance. The taxpayer satisfaction moderate the effect of the enforcement of sanctions on hotels and restaurants taxpayer compliance, but it doesn’t moderate the distributive justice effect on hotels and restaurants taxpayer compliance.
KEMAMPUAN KOMITMEN ORGANISASI DALAM MEMODERASI PENGARUH PROFESIONALISME DAN INDEPENDENSI PADA KINERJA AUDITOR Gede Ngurah Indra Arya Aditya; A.A.N.B. Dwirandra; I Nyoman Wijana Asmara Putra
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.05.NO.09.TAHUN 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (376.641 KB)

Abstract

The purpose of this study to obtain empirical evidence of the influence of the professionalism and independence of the auditor's performance, as well as the influence of organizational commitment moderating influence on the professionalism and independence of the auditor performance. This study used a questionnaire as a primary data. Auditors who worked in public accounting in Bali as many as 64 respondents auditors is obtained using purposive sampling technique. Data analysis technique used is multiple regression analysis and moderation regression analysis to see the coefficient of determination, the value of F statistics and statistical values ??t.The results obtained are professionalism effect on the performance of auditors, auditor independence affects the performance, organizational commitment strengthen the influence of professionalism in the performance of auditors, and organizational commitment to strengthen the influence on the performance of auditor independence. Organizational commitment can be categorized as quasi moderation in this study.
Institutional Ownership, Characteristics Of The Audit Committee And Information Power Earnings I Nyoman Wijana Asmara Putra; Ni Made Dwi Ratnadi
Jurnal Akuntansi Vol. 22 No. 3 (2018): September 2018
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v22i3.396

Abstract

The objective of this research to test the effect of institusional ownership and committee audit characteristic on the informativeness of earnings. Especially this research to test the non-banking institusional ownership, banking institusional ownership, independent commissioner as the member of audit committee, competence a member audit commitee in accounting and financial, and frequency of meeting held by audit committee. The data is taken from secondary sourced from the Indonesian Stock Exchange. Data were analyzed using multiple regression. The result indicates that, the non-banking institutional ownership, and shareholding by banks positive effect on the informativeness of earnings. Competence audit committee members in the fields of accounting and finance, and frequency of meetings held positive effect on informativeness of earnings. However, the proportion of independent directors on the audit committee does not affect to the earnings informativeness.
THE EFFECT OF JOB STRESS, BENEFITS, USER SATISFACTION, EDUCATION LEVEL AND TRAINING ON ACCOUNTING INFORMATION SYSTEM PERFORMANCE Paramadewi, Putu Monique; Putra, I Nyoman Wijana Asmara
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 4 (2024): July 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i4.699

Abstract

The application and utilization of computer-based information systems will make it easier to face competition in the era of globalization. The way a company uses its financial information system can affect how well that system works for that business. This research aims to determine the effect of work stress, performance allowances, user satisfaction, education and training on the performance of accounting information systems. The research population is employees of the Denpasar City Regional Secretariat who use an accounting information system. A purposive sampling method was used, including a total of 60 participants. The collected data was then subjected to analysis utilizing multiple linear regression techniques. The study findings reveal that the work stress variable has a detrimental impact on the functioning of the accounting information system. The factors of allowances, user satisfaction, education level, and training are beneficial to the performance of the accounting information system. The independent variables have a major effect of 73.8% on the performance of the accounting information system, while the remaining 26.2% is attributed to other considerations.
Reaksi Pasar Modal terhadap Kenaikan Suku Bunga Acuan oleh The Fed tanggal 16 Juni 2022 Merta, I Putu Evan Aditya Dharma; Putra, I Nyoman Wijana Asmara
Jurnal Samudra Ekonomi dan Bisnis Vol 15 No 2 (2024): JSEB
Publisher : Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jseb.v15i2.8236

Abstract

The research aims to examine whether the Indonesian capital market reacts to the increase in benchmark interest rates by The Fed on June 16, 2022. The event study method is used with an observation period of 107 days, where 100 days are the estimation period and 7 days are the event period. The research sample consists of companies listed in the LQ45 Index from February 2022 to July 2022. The sampling method used is purposive sampling. Market reactions are measured by Cumulative Abnormal Return (CAR) using the mean adjusted model. Data analysis is conducted using the one-sample t-test. The results indicate that there is no significant negative reaction in the Indonesian capital market regarding the increase in benchmark interest rates by The Fed.
THE INFLUENCE OF TAXPAYER AWARENESS, TAX SANCTIONS, AND LEVEL OF EDUCATION ON INDIVIDUAL TAXPAYER COMPLIANCE Putu Amanda Wedayanti; I Nyoman Wijana Asmara Putra
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 2 No. 11 (2024): November
Publisher : Adisam Publisher

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

Abstract

Individual Taxpayer Compliance is an individual taxpayer's compliance with the tax provisions required by legal regulations. This research aims to analyze the influence of taxpayer awareness, tax sanctions, and level of education on individual taxpayer compliance at KPP Pratama Tabanan. The sample determination method used is a non-probability sampling method with a purposive sampling technique and questions distributed online via the Google Form platform. The population used in this research is all individual taxpayers who are registered as mandatory SPT at KPP Pratama Tabanan, totaling 222,491. Based on the Slovin formula calculation, a sample of 100 respondents was obtained who were Individual Taxpayers registered at KPP Pratama Tabanan. Hypothesis testing used in this research uses multiple linear regression analysis which is processed based on the Statistical Program for Social Science (SPSS) application version 25. The results of the research show that taxpayer awareness, tax sanctions, and level of education have a positive and significant effect on individual taxpayer compliance. Personal.
Pengaruh Pemahaman Perpajakan, Kualitas Pelayanan Pajak, dan Sanksi Pajak pada Kepatuhan Wajib Pajak Orang Pribadi I Kadek Gede Dhimas Kartika Saputra; I Nyoman Wijana Asmara Putra
JURNAL RISET MANAJEMEN DAN EKONOMI (JRIME) Vol. 3 No. 2 (2025): April : JURNAL RISET MANAJEMEN DAN EKONOMI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrime.v3i2.3186

Abstract

Tax is a source of state revenue with the largest contribution to the APBN. State revenue from taxes in Indonesia has not been carried out optimally compared to countries in the Asia-Pacific. The decline in tax revenue is caused by the low level of taxpayer compliance in paying taxes. This study aims to obtain empirical evidence regarding the effect of tax understanding, quality of tax services, and tax sanctions on individual taxpayer compliance at the Tabanan Pratama Tax Office. The theory used in this study is the Theory of Planned Behavior. The sampling method used is nonprobability sampling with incidental sampling techniques. The population in this study were individual taxpayers registered at the Tabanan Pratama Tax Office totaling 227,768 with a sample used of 100 respondents calculated using the slovin formula. Data collection using questionnaires, and analyzed using multiple linear regression techniques. The results of the study indicate that the quality of tax services and tax sanctions have a positive and significant effect on individual taxpayer compliance registered at the Tabanan Pratama Tax Office, but tax understanding does not affect individual taxpayer compliance registered at the Tabanan Pratama Tax Office.
Co-Authors A. A. Ngr Gde Punia Artawan Putra Alfian Nurwanto Putra Anak Agung Gde Putu Widanaputra Anak Agung Ngurah Bagus Dwirandra ANAK AGUNG SAGUNG RAI DARMINI Anita Suryani Dewa Putu Gede Widyana DODIK ARIYANTO Dody Cipta Saputra Dwi Ega Cahyani Gede Eka Prasetya Putra Suriastra Gede Ngurah Indra Arya Aditya I Gede Eka Kurniawan I Gusti Agung Ayu Surya Cinitya Ardanari I Gusti Agung Putu Nadya Aundria Paramita I Gusti Ngurah Wahyu Wira Satria I Kadek Gede Dhimas Kartika Saputra I Ketut Muliartha RM I Ketut Sujana I Komang Gede Ginantra I Putu Putra Wasista I Wayan Gde Wahyu Purna Anggara I Wayan Winarta Ida Ayu Tri Istri Utami Ida Bagus Kade Yogi Mahendra Ida Bagus Kade Yogi Mahendra Ida Bagus Putu Rudy K. Budiartha Kadek Wahyu Pranajaya Kadek Wahyudi Ketut Bintang Maharani Khema Devi Komang Desi Adi Pratiwi Komang Risa Rahayu Ningsih Lita Leonie Tirta Putri Luh Putu Citra Kusuma Made Sukma Prasitadewi Maya Laura Listi Merta, I Putu Evan Aditya Dharma Ni Kadek Putri Sartika Ni Komang Purwanita Wisuandari Ni Komang Yunita Cahyanti Ni Luh Eka Yuni Sari Ni Made Dwi Juni Yobi Ni Made Dwi Ratnadi Ni Made Gita Indah Dewi Fortuna Ni Made Gunita Wira Devi Ni Made Puspa Pawitri Ni Made Puspa Pawitri Ni Nyoman Paramitha Ni Putu Anning widar Ayu Lupita Siwi Ni Putu Diah Iswari Ni Putu Diah Pratiwi Ni Putu Mia Sulistiari Putri Ni Putu Sri Harta Mimba Paramadewi, Putu Monique Patrisia Adiputri Singal Putri Maharani Putu Amanda Wedayanti Putu Anggadewi Darmawan Putri Putu Diah Septa Kristya Astagina Putu Mentari Swari Ashari Putu Nanda Rahayu Putu Shaini Kusuma Sudarmawan Wayan Budhiarsana Yuni Prema vahini