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<![CDATA[FEE AUDIT SEBAGAI PEMODERASI PENGARUH KUALITAS AUDIT TERHADAP INTEGRITAS LAPORAN KEUANGAN ]]>
<![CDATA[Made Ayu Prilla Winda Puspita]]>;
<![CDATA[I Made Karya Utama]]>
<![CDATA[ E-Jurnal Akuntansi Vol 16 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 ]]>
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<![CDATA[This research aimed to determine empirically the effect of audit quality and audit fee for the integrity of the financial statements and audit fees in the audit quality moderating influence on the integrity of financial statements. The theory used in this research is the theory of the Agency (Agency Theory). The population in this study are all manufacturing companies listed in Indonesia Stock Exchange in 2012-2014. In this study nonprobability sampling using sampling with purposive sampling technique. The data collected was conducted using non-participant observation. Data analysis technique used is Moderated Regression Analysis (MRA). The results showed that the quality of the audit and the audit fee positive effect on the integrity of financial statements. While the audit fee variable are not able to moderate the effect of audit quality on the integrity of financial statements.]]>
<![CDATA[REPUTASI KANTOR AKUNTAN PUBLIK SEBAGAI PEMODERASI PENGARUH PROFITABILITAS DAN SOLVABILITAS PADA AUDIT DELAY ]]>
<![CDATA[Ni Putu Winda Wulandari]]>;
<![CDATA[I Made Karya Utama]]>
<![CDATA[ E-Jurnal Akuntansi Vol 17 No 2 (2016) ]]>
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 purpose of this study was to determine the effect of profitability and solvency to audit delay, and to determine whether the reputation capable public accounting firms in the moderating influence of the profitability and solvency of the audit delay. This research was conducted on a property company listed on the Indonesia Stock Exchange (BEI) during the period 2011-2014. The number of samples obtained as many as 80, with purposive sampling method. Independent variables used in this study is the profitability and solvency. The dependent variable used is audit delay. Moderating variables used are reputable public accounting firms. The analysis technique used Moderated Regression Analysis (MRA). The results showed profitability and solvency effect on audit delay. Reputation public accounting firms can not moderate profitability in audit delay. Reputation public accounting firms can not moderate effect on the solvency of the audit delay.]]>
<![CDATA[PROFESIONALISME, MOTIVASI KERJA DAN KEPUASAN KERJA SEBAGAI PREDIKTOR KINERJA INTERNAL AUDITOR DI TOYOTA ASTRA MOTOR WILAYAH BALI ]]>
<![CDATA[I Wayan Sudiksa]]>;
<![CDATA[I Made Karya Utama]]>
<![CDATA[ E-Jurnal Akuntansi Vol 16 No 1 (2016) ]]>
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 existence of internal auditor is becoming more important nowadays. As an internal auditor, their main job is now shifting, from internal controller into internal consultant. The objective of this study is to analyze profesionalism, work motivation, and work satisfaction as the predictor of internal auditor’s working satisfaction. The research was conducted in all Toyota Astra Motor main dealers in Bali at the year of 2014 and 43 company’s internal auditor were used as samples. The data was collected using quitionaires and multiple regression analysis was used to analysed data. It shows that profesionalism, work motivation, and work satisfaction have positive impact toward the internal auditors performance. Specifically, 75,3% of those variables affected the internal auditors performance while the rest is affected by other variables does not use in this research.]]>
<![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 ]]>
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<![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 ]]>
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<![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 ]]>
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<![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 ]]>
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<![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 ]]>
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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 ]]>
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<![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 ]]>
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<![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]]>
