Articles
<![CDATA[PENGARUH KEJELASAN SASARAN ANGGARAN,PENGENDALIAN AKUNTANSI DAN SISTEM PELAPORAN PADA AKUNTABILITAS KINERJA ]]>
<![CDATA[Ni Made Mega Cahyani]]>;
<![CDATA[I Made Karya Utama]]>
<![CDATA[ E-Jurnal Akuntansi Vol 10 No 3 (2015) ]]>
Publisher : <![CDATA[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
<![CDATA[Knowing the influence of budget goal clarity, control of accounting and reporting systems with organizational commitment as a moderating variable on performance accountability in government agencies is the purpose of this research. Determination of the sample using purposive sampling method with data analysis techniques that Moderation Regression Analysis. The results of empirical studies show that there is positive and significant budget goal clarity with performance accountability government agencies, there is a positive and significant impact on performance accountability accounting controls government agencies, there is a positive and significant impact on the system performance accountability government agencies, organizational commitment but not significant negative effect does not have a significant moderating effect on the relationship between budget goal clarity with performance accountability government agencies, organizational commitment does not have a significant moderating effect on the relationship between accounting controls with performance accountability government agencies, organizational commitment not have a significant moderating effect on the relationship between performance accountability reporting system with government.]]>
<![CDATA[PENGARUH INDEPENDENSI, ETIKA PROFESI, PENGALAMAN KERJA DAN TINGKAT PENDIDIKAN AUDITOR PADA KUALITAS AUDIT ]]>
<![CDATA[Eko Budi Prasetyo]]>;
<![CDATA[I Made Karya Utama]]>
<![CDATA[ E-Jurnal Akuntansi Vol 11 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 ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[Public Accountant has a crucial social role who might encounter many dilemmatic problems. In performing the professional task, a public accountant must have independency, appropriate ethic of conduct, sufficient working experience and supporting educational level. The goal of this study is to figure out the impact of independency, ethic, working experience & level of education of auditor on the audit quality at public account office in Bali. This study used purpose sampling method. 106 questionnaires were distributed. The data obtained was analyzed by multiple regression analysis to obtain the coefficient of determinant goodness of fit. The result of this study indicate that the F and T statistical value of the independent variables, independency, ethic, working experience & level of education determine the quality of audit amongst auditors at public account offices in Bali]]>
<![CDATA[PENGARUH AUDIT FEE, NON-AUDIT SERVICES DAN AUDIT TENURE PADA INDEPENDENSI AUDITOR ]]>
<![CDATA[Ida Bagus Ananta Aditama Manuaba]]>;
<![CDATA[I Made Karya Utama]]>
<![CDATA[ E-Jurnal Akuntansi Vol 13 No 3 (2015) ]]>
Publisher : <![CDATA[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
<![CDATA[The purpose of this study was to determine the effect of audit fees, non-audit services and audit tenure on auditor independence. This research was conducted at the public accounting firm in the area of Bali. Samples in this study of 73 respondents to the sampling technique used was purposive sampling. The data collection method used is the method of questionnaires and documentation. Data analysis technique used is the technique of multiple linear regression analysis. Based on the results of research by distributing questionnaires to 44 respondents, it can be concluded that the audit fee and significant effect on the independence of auditors, the non-audit services and significant influence on the independence of auditors, and audit tenure and significant impact on auditor independence.]]>
<![CDATA[PENGARUH RASIO CAMEL DAN PENGUNGKAPAN SUKARELA PADA TINGKAT KEPERCAYAAN NASABAH LPD DI KABUPATEN KLUNGKUNG ]]>
<![CDATA[I Nengah Dwi Riska Apriliana I Made Karya Utama]]>
<![CDATA[ E-Jurnal Akuntansi Vol 3 No 3 (2013) ]]>
Publisher : <![CDATA[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
<![CDATA[ABSTRAK Salah satu lembaga perbankan yang mempunyai fungsi dan peran dalam menjadi roda penggerak perekonomian di pedesaan adalah Lembaga Perkreditan Desa (LPD). Sebuah lembaga keuangan seperti LPD sangat berkepentingan dengan kondisi kesehatannya. Hanya LPD yang sehat yang dapat melakukan fungsi dan perannya sebagai lembaga intermediary keuangan yang baik sehingga dapat meningkatkan kepercayaan dari nasabah. Tujuan penelitian ini adalah untuk mengetahui pengaruh rasio Capital, Asset, Management, Earning, Liquidity (CAMEL) dan pengungkapan sukarela pada tingkat kepercayaan nasabah di Lembaga Perkreditan Desa (LPD) Kabupaten Klungkung. Metoda penentuan sampel menggunakan metoda stratified proportional random sampling sehingga sampel yang digunakan sebanyak 16 LPD dengan 100 responden penelitian. Analisis yang digunakan dalam penelitian ini adalah analisis regresi linear berganda. Hasil analisis regresi linear berganda menunjukkan bahwa secara simultan rasio CAMEL dan pengungkapan sukarela berpengaruh signifikan pada tingkat kepercayaan nasabah di Lembaga Perkreditan Desa (LPD) Kabupaten Klungkung. Kata kunci: rasio capital, rasio management, rasio earning, rasio liquidity, pengungkapan sukarela, kepercayaan nasabah]]>
<![CDATA[Pengendalian Internal, Komitmen Organisasi, Kesesuaian Kompensasi dan Kecenderungan Kecurangan Akuntansi ]]>
<![CDATA[Ni Kadek Dwita Deasri]]>;
<![CDATA[I Made Karya Utama]]>
<![CDATA[ E-Jurnal Akuntansi Vol 32 No 8 (2022) ]]>
Publisher : <![CDATA[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.2022.v32.i08.p11
<![CDATA[This study aims to analyze the effect of internal control, organizational commitment, and suitability of compensation on the tendency of accounting fraud. The research was conducted at KSP in Gianyar Regency. The theory used is attribution theory. The number of samples used as many as 59 people with purposive sampling method. The data collection used is a survey. Data analysis used multiple linear regression analysis. The findings show that internal control, organizational commitment, and compensation suitability have a negative effect on the tendency of accounting fraud. So, it can be concluded that the better the internal control, organizational commitment, and suitability of compensation at KSP, it can minimize the potential for accounting fraud in KSP in Gianyar Regency. Keywords : Internal Control; Organizational Commitment; Compensation Suitability; Tendency of Accounting Fraud]]>
<![CDATA[PENGARUH PROFESIONALISME, KEPRIBADIAN HARDINESS, MOTIVASI DAN BUDAYA ORGANISASI PADA KINERJA AUDITOR DI KANTOR AKUNTAN PUBLIK ]]>
<![CDATA[I Putu Eka Arya Wedhana Temaja]]>;
<![CDATA[I Made Karya Utama]]>
<![CDATA[ E-Jurnal Akuntansi Vol 15 No 3 (2016) ]]>
Publisher : <![CDATA[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
<![CDATA[This study aimed to examine the effect of professionalism, hardiness personality, motivation and organizational culture on the performance of auditors in the public accounting firm of Bali Province. The samples in this study using saturation sampling method. The data were collected using a survey method with questionnaire technique. Respondents in this study were 55 people. To test the quality of the data from the instruments used to do with the validity and reliability test. Test the classical assumption of normality test, multicollinearity and heteroscedasticity test, intended as a requirement to perform multiple linear regression tests. The results of multiple regression analysis showed that the variation of the variable performance of auditors can be explained by a variety of variables professionalism, hardiness personality, motivation and organizational culture by 82 percent. The results showed that professionalism, hardiness personality, motivation and organizational culture have a positive influence on the performance of auditors.]]>
<![CDATA[PENGARUH PROFESIONALISME, PENGETAHUAN MENDETEKSI KEKELIRUAN, PENGALAMAN, ETIKA PROFESI PADA PERTIMBANGAN TINGKAT MATERIALITAS ]]>
<![CDATA[Ni Made Ayu Lestari, I Made Karya Utama]]>
<![CDATA[ E-Jurnal Akuntansi Vol 5 No 1 (2013) ]]>
Publisher : <![CDATA[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
<![CDATA[ABSTRAK Penelitian ini bertujuan untuk mengetahui apakah ada pengaruh profesionalisme, pengetahuan mendeteksi kekeliruan, pengalaman, dan etika profesi terhadap pertimbangan tingkat materialitas. Penelitian ini dilakukan pada Kantor Akuntan Publik. Jumlah sampel yang digunakan sebanyak 42 orang auditor dari 7 KAP di Bali, teknik penentuan sampel menggunakan purposive sampling. Pengumpulan data dilakukan dengan metode survey melalui penyebaran kuesioner. Teknik analisis yang digunakan adalah regresi berganda. Berdasarkan hasil analisis ditemukan Secara parsial profesionalisme, pengetahuan mendeteksi kekeliruan auditor berpengaruh secara signifikan terhadap pertimbangan tingkat materialitas. Sedangkan pengalaman auditor dan etika profesi secara parsial tidak berpengaruh terhadap pertimbangan tingkat materialitas. Kata kunci: profesionalisme, mendeteksi kekeliruan, pengalaman, etika, dan materialitas]]>
<![CDATA[PENGARUH INDEPENDENSI DEWAN KOMISARIS, FUNGSI INTERNAL AUDIT, DAN PRAKTIK MANAJEMEN LABA TERHADAP FEE AUDIT PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA ]]>
<![CDATA[Chintya Paramitha Septyarini Putri]]>;
<![CDATA[I Made Karya Utama]]>
<![CDATA[ E-Jurnal Akuntansi Vol 6 No 3 (2014) ]]>
Publisher : <![CDATA[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
<![CDATA[ABSTRAK Perusahaan menggunakan jasa akuntan publik untuk melakukan penilaian terhadap informasi yang disajikan oleh manajemen. Dasar penetapan fee audit ditentukan dari kekuatan tawar-menawar di antara auditor dan klien. Independensi dewan komisaris, fungsi internal audit, serta praktik manajemen laba merupakan beberapa faktor yang mempengaruhi fee audit. Penelitian ini bertujuan untuk mengetahui pengaruh independensi dewan komisaris, fungsi internal audit, dan praktik manajemen laba pada fee audit di perusahaan manufaktur. Metode yang digunakan dalam penelitian ini adalah purposive sampling, sehingga populasi yang didapat dalam penelitian ini adalah 120 perusahaan. Jumlah sampel yang diperoleh sebanyak 18 perusahaan dan analisis data yang digunakan adalah regresi linier berganda dengan alat uji t. Penelitian ini menggunakan ukuran perusahaan sebagai variabel kontrol. Hasil analisis data menunjukkan bahwa independensi dewan komisaris dan manajemen laba tidak mempengaruhi besar kecilnya fee audit sedangkan fungsi internal audit berpengaruh positif terhadap penentuan fee audit di perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Kata kunci: komisaris independen, internal audit, manajemen laba, auditor, fee audit]]>
<![CDATA[Efektivitas Sistem Informasi Akuntansi, Pemanfaatan, Kesesuaian Tugas dan Kinerja Karyawan Lembaga Perkreditan Desa ]]>
<![CDATA[Ni Wayan Meli Antari]]>;
<![CDATA[I Made Karya Utama]]>
<![CDATA[ E-Jurnal Akuntansi Vol 32 No 9 (2022) ]]>
Publisher : <![CDATA[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.2022.v32.i09.p11
<![CDATA[Good employee performance is driven by the effectiveness of accounting information systems, utilization of information technology and suitability of tasks with information technology. The research objective is to provide empirical evidence of the effectiveness of accounting information systems, the use of information technology, and the suitability of tasks with information technology on employee performance. The research was carried out at the Village Credit Institution in Tegallalang. The total respondents used are 110 employees, using purposive sampling technique. Data were analyzed using PLS. The findings show that the effectiveness of accounting information systems, the use of information technology, and the suitability of tasks with information technology have a positive and significant impact on employee performance, meaning that these findings can confirm the TAM theory and the TPC theory. Keywords: Effective Of Accounting Information System; Information Technology Utilization; Suitability Of Tasks; Employee Performance.]]>
<![CDATA[PENGARUH PROFITABILITAS, STRUKTUR ASET, DAN PERTUMBUHAN PENJUALAN TERHADAP STRUKTUR MODAL SERTA HARGA SAHAM ]]>
<![CDATA[I Putu Andre Sucita Wijaya]]>;
<![CDATA[I Made Karya Utama]]>
<![CDATA[ E-Jurnal Akuntansi Vol 6 No 3 (2014) ]]>
Publisher : <![CDATA[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
<![CDATA[ABSTRAK Penelitian ini menguji pengaruh profitabilitas, struktur aset, dan pertumbuhan penjualan terhadap struktur modal serta harga saham di perusahaan properti dan real estate yang terdaftar di Bursa Efek Indonesia tahun 2010-2012. Sampel penelitian ini mencakup 30 perusahaan dipilih melalui kriteria sampel. Penelitian ini menggunakan data sekunder yang telah lolos uji asumsi klasik dan dianalisis menggunakan analisis regresi linier berganda. Hasil analisis untuk variabel terikat pertama menunjukkan bahwa profitabilitas dan struktur aset berpengaruh terhadap struktur modal. Sedangkan pertumbuhan penjualan tidak berpengaruh terhadap struktur modal. Untuk variabel terikat kedua, hasil menunjukkan bahwa profitabilitas dan pertumbuhan penjualan berpengaruh terhadap harga saham. Sedangkan struktur aset tidak berpengaruh terhadap harga saham. Kata kunci: struktur modal, harga saham, profitabilitas]]>
