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All Journal MATRIK: JURNAL MANAJEMEN, STRATEGI BISNIS, DAN KEWIRAUSAHAAN Krisna: Kumpulan Riset Akuntansi JAM : Jurnal Aplikasi Manajemen Journal of Economic, Bussines and Accounting (COSTING) JIA (Jurnal Ilmiah Akuntansi) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Behavioral Accounting Journal International Journal of Economics, Commerce, and Management International Journal of Economics, Management and Accounting Epaper Bisnis: International Journal Entrepreneurship and Management E-JURNAL AKUNTANSI J-MILE: Journal of Management and Industrial Engineering Indonesian Journal of Taxation and Accounting
Anak Agung Gde Putu Widanaputra
Fakultas Ekonomi Dan Bisnis Universitas Udayana
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Industrial & Manufacturing Engineering Social Sciences

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Pengaruh Partisipasi Penganggaran pada Senjangan Anggaran dengan Ketidakpastian Karir sebagai Variabel Pemoderasi Ni Wayan Oka Srimaheni; A.A. G.P. Widanaputra
E-Jurnal Akuntansi Vol 22 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.v22.i02.p14

Abstract

This study aim to examine and to get empirical evidence, the influence of paticipative budgeting on budgetary slack with career uncertainty as the moderating variable. This research was conducted at the OPD of Klungkung regency in the form of “dinas” and “badan”, with 61 respondents including heads of “dinas/badan”, heads of finance and heads of planning in each OPD. The analysis technique used Moderation Regression Analysis (MRA). The result indicate that the variable of career uncertainty is not able to moderate the influence of budgetary participation on budget slack. This may happen because when an employee creates a budget slack, she/he does not think about whether or not to participate in the realization of the budget. Keywords : career uncertainty, paticipative budgeting, budgetary slack.
Work-Life Balance Memoderasi Equity Sensitivity dan Internal Locus of Control Pada Perilaku Etis Auditor I Putu Ari Darmawan; Anak Agung Gde Putu Widanaputra
E-Jurnal Akuntansi Vol 32 No 4 (2022)
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.2022.v32.i04.p08

Abstract

The purpose of the study was to examine and analyze the work-life balance variable moderating equity sensitivity and internal locus of control on the ethical behavior of auditors. The research uses ethical theory as a grand theory. The sample used was 77 auditors. Sampling using purposive sampling as a sampling technique. The analysis technique uses Partial Least Square (PLS). The results showed that work-life balance was able to moderate the effect of equity sensitivity and internal locus of control on the ethical behavior of auditors. Research contributes to the importance of the role of work-life balance in the ethical behavior of auditors. Keywords: Ethical Behavior; Equity sensitivity, Internal locus of control; Work-life balance; Ethical Theory.
ANALISA KINERJA KEUANGAN BUMN SEBELUM DAN SESUDAH PRIVATISASI DI INDONESIA PERIODE 2004-2009 I Gusti Agung Adi Sparsa; Anak Agung G P Widanaputra
E-Jurnal Akuntansi Vol 10 No 1 (2015)
Publisher : 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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Abstract

BUMN (Indonesian State-Owned Enterprises) are known to be inefficient and highly dependent on the government bureaucracy; therefore, the government adopted privatization policy. This study was conducted to determine the financial performance of BUMN before and after privatization using BUMN privatized in 2004-2009. The data were analyzed by paired T-test. The liquidity through the current ratio and cash ratio increased insignificantly after privatization. Based on return on investment, the profitability increased while based on return on equity, it decreased insignificantly. In terms of the activity ratio, collection periods decreased significantly while total asset turnover increased insignificantly and the leverage decreased insignificantly.
Internal Control, Love of Money, Individual Morality, and Information Asymmetry: Influences on Accounting Fraud Tendency I Kadek Feri Mahardika; Anak Agung Gde Putu Widanaputra
E-Jurnal Akuntansi Vol 34 No 6 (2024)
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.2024.v34.i06.p15

Abstract

The objective of this study is to examine the impact of internal control, individual morality, information asymmetry, and love of money on the propensity for accounting fraud at PT. Bali Regional Development Bank, Badung Branch Office. A sample of 44 respondents was selected using purposive sampling technique. The data analysis method employed is Partial Least Square (PLS), which includes bootstrapping, internal model evaluation, and external model evaluation. The findings demonstrate that internal control and individual morality negatively impact the propensity for accounting fraud. Conversely, love of money and information asymmetry positively influence this propensity. Keywords: Internal Control; Love of Money; Individual Morality; Information Asymmetry; Accounting Fraud Tendency
PENGARUH ASIMETRI INFORMASI PADA SENJANGAN ANGGARAN DENGAN KECUKUPAN ANGGARAN DAN KETIDAKPASTIAN LINGKUNGAN SEBAGAI VARIABEL PEMODERASI Komang Arie Pratiwi; A.A. G.P. Widanaputra
E-Jurnal Akuntansi Vol 14 No 3 (2016)
Publisher : 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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Abstract

The purpose of this study to determine the effect of information asymmetry on budgetary slack, with the adequacy of the budget and the uncertainty of the environment as moderating variables. The research was conducted at the regional work units (SKPD) in Tabanan regency. The population in this study were 43 SKPD and the number of samples studied were 129 peoples, using saturated sample, where the entire of population as research sample. Respondents were sampled in this study are head of department, Deputy. General and Planning, and head of sub-suction Financial department. Data collected through questionnaires. The analysis technique used is Moderate Regresion Analysis. Based on the analysis concluded that the adequacy of the budget and the uncertainty of the environment significantly moderate the influence of asymmetry of information on budgetary slack SKPD in Tabanan.
The Effect of CSR Disclosure On Firm Risk In Mining Companies Listed On IDX Sayu Aryantini Thanaya; A.A.G.P. Widanaputra
E-Jurnal Akuntansi Vol 29 No 2 (2019)
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.2019.v29.i02.p07

Abstract

This research aims to obtain empirical evidence on the effect of corporate social responsibility disclosure on firm risk. This research was conducted on mining companies listed on Indonesia Stock Exchange in 2015-2017. The sample determination method is purposive sampling, with 109 observations. The data analysis technique used is simple linear regression analysis. Based on the research results, it is known that corporate social responsibility disclosure has a negative effect on firm risk. This means that the more CSR disclosure of a company, the lower the firm risk. The implications of the research results supports the signaling theory, stakeholder theory, and legitimacy theory, where risk management efforts are done by sending positive signals through the disclosure of CSR information, to gain the support and trust from the company's stakeholders, and increase the organization's legitimacy. On the other hand, this research provides additional information for all company stakeholders in making decisions. Keywords : CSR Disclosure; Firm Risk; Mining.
PENGARUH PENGUNGKAPAN MODAL INTELEKTUAL PADA TINGKAT UNDERPRICING PERUSAHAAN Putu Noviani Widia Prasanti; A A GP Widanaputra
E-Jurnal Akuntansi Vol 11 No 1 (2015)
Publisher : 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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Abstract

The purpose of this study was to determine the effect of intellectual capital disclosure on the level of underpricing amongst firm initial public offering and listed on the Indonesia Stock Exchange between 2009 until 2013. This research used firms that do IPO and listed on the Indonesian Stock Exchange between 2009 until 2013 as population. Sampling technique was purposive sampling method with the number of samples used in this study were 83 companies. To prove this hypothesis tested by simple linear regression analysis. This study found that intellectual capital disclosures negative and significant effect on the level of firm’s underpricing.
Pengujian Fraud Diamond Theory Pada Indikasi Financial Statement Fraud Di Indonesia Ni Kadek Suparmini; Dodik Ariyanto; I Made Andika Pradnyana Wistawan
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.p08

Abstract

This study aims to obtain empirical evidence of fraud diamond theory. This research was conducted on manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2015-2017 period. The sample determination method used is nonprobability sampling with purposive sampling technique. There are 145 companies as a population with a total of 66 companies as samples. The data analysis technique used is multiple linear regression. Based on the results of the analysis, it was stated that the nature of industry had a negative effect on indications of financial statement fraud while financial need, auditor firm size, and change of directors had no effect on indications of financial statement fraud. This study has implications for shareholders, regulators, or parties who use information in financial statements as a consideration in providing an assessment of the chances of fraudulent actions on the company's financial statements. Keywords: Diamond Fraud; Financial Statement Fraud.
PENGARUH PENGANGGARAN PARTISIPATIF TERHADAP SENJANGAN ANGGARAN DENGAN KEPERCAYAAN MANAJERIAL SEBAGAI VARIABEL INTERVENING Astrid Tresnanty; A. A. G. P Widanaputra
E-Jurnal Akuntansi Vol 13 No 1 (2015)
Publisher : 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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Abstract

This research was conducted in order to know the effect of participatory budgeting on budgetary slack with managerial trusts as an intervening variable. The sample in this study are 160 officials in faculties and departments at Udayana University who participated in the preparation of the budget and meet the criteria for purposive sampling. The data analysis technique used in this study is path analysis. The results of the analysis concluded that participatory budgeting directly affects budgetary slack. Variable managerial trusts also affect the relationship of budget participation on budgetary slack become an indirect relationship.
PENGARUH LOVE OF MONEY DAN MACHIAVELLIAN TERHADAP PERSEPSI ETIS MAHASISWA AKUNTANSI P Iwan Kurniawan; Anak Agung Gede Putu Widanaputra
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.v21.i03.p20

Abstract

Persepsi etis merupakan sikap bagaimana menilai suatu keadaan atau pelanggaran. Persaingan semakin ketat, sehingga profesi akuntansi harus sering kali dihadapkan dengan tekanan untuk mempertahankan standar etika yang tinggi. Profesi akuntansi harus bekerja dan membuat keputusan berdasarkan kode etik yang ada. Akan tetapi pada praktiknya masih banyak profesional akuntansi yang bekerja tanpa berlandaskan kode etik yang disepakati bersama. Melalui persepsi etis dapat diketahui bagaimana pandangan mahasiswa khususnya mahasiswa akuntansi mengenai pelanggaran yang terjadi di kalangan akuntan dengan tujuan memberikan gambaran kepada seluruh calon akuntan mengenai profesionalitas seorang akuntan yang bekerja berdasarkan atas kepercayaan masyarakat. Tujuan dari penelitian ini adalah untuk menguji pengaruh love of money dan machiavellian terhadap persepsi etis mahasiswa pada mahasiswa non reguler jurusan akuntansi Fakultas Ekonomi dan Bisnis Universitas Udayana. Penelitian ini menggunakan data primer yang dikumpulkan dengan menggunakan kuesioner sebagai instrumen pengumpulan data yang disebarkan kepada responden. Responden penelitian ini adalah mahasiswa non reguler jurusan akuntansi angkatan 2013 Fakultas Ekonomi dan Bisnis Universitas Udayana. Jumlah sampel yang diperoleh sebanyak 100 sampel dengan teknik probability sampling. Teknik analisis data yang digunakan adalah analisis regresi linear berganda. Berdasarkan hasil analisis menunjukan bahwa love of money berpengaruh negatif pada persepsi etis mahasiswa akuntansi dan machiavellian berpengaruh negatif pada persepsi etis mahasiswa akuntansi.
Co-Authors A.A. Istri Erlika Trisna Dewi Anak Agung Ngurah Bagus Dwirandra Aprilia Fajari Endah R. Astrid Tresnanty Datrini, Luh Kade Dewa Ayu Mirah Satya Dewi Dewa Gede Wirama Dewi, Ayu Aryista Dewi, Luh Gede Krisna DODIK ARIYANTO Fahrudin, Edi Gayatri Gayatri Gede Widiadnyana Pasek Gerianta Wirawan Yasa Henny Triyana Hasibuan Herkulanus Bambang Suprasto I Dewa Ayu Diah Nirmala Dewi I G A A Prabaningrat Dwi kepakisan I Gusti Agung Adi Sparsa I Gusti Ayu Eka Damayanthi I Gusti Ayu Made Asri Dwija Putri I Gusti Ayu Made Winda Maharani I Kadek Feri Mahardika I Kadek Jati Asmara I Ketut I Ketut Sujana I Ketut Mandi Wira Putra I Ketut Muliartha RM I Ketut Sujana I Ketut Yadnyana I Komang Sutrisna Adi Natha I Made Bana Partha I Made Pradnyana Paradila Pradnyana I Made Prasetia Dwikamajaya I Nyoman Wijana Asmara Putra I Putu Ari Darmawan I Putu Bayu Suyadnya Pratama I PUTU SUDANA I Wayan Arya Pastika I Wayan Gde Wahyu Purna Anggara I Wayan Sukardika Ida Ayu Bintang Gesaputri Ida Ayu Putu Damayanti Ida Bagus Putra Astika Ida Bagus Teddy Prianthara Ika Wulan Indah Sari Kadek Fitria Dewi Komang Adi Kurniawan Saputra Komang Arie Pratiwi Krisnadi Wira Suyasa Luh Kade Datrini Luh Noviana Sekar Utami Luh Noviana Sekar Utami Luh Putu Utami Kharismayanti Made Ani Setia Wulan Made Ayu Wilda Sinta Dewi Made Christin Dwitrayani Made Gede Wirakusuma Maria Meiatrix Ratna Sari Mega Nadia Aprilia Ni Kadek Ayu Rusmiani Ni Kadek Candra Kusuma Dewi Ni Kadek Sugiantari Ni Kadek Suparmini Ni Ketut Rasmini Ni Luh Ayu Karningsih Ni Luh Dea Kemuning Ni Luh Putu Diah Kesumawati Ni Luh Putu Wiagustini Ni Luh Putu Widia Ananda Sari Ni Luh Tillatama Sidhirastu Ni Made Adi Erawati Ni Made Ari Trisna Dewi Ni Made Ari Wahyuni Ni Made Dwi Ratnadi Ni Made Hanny Ariyanti Ni Made Mei Anggreni Ni Made Prapti Anggreni K Ni Made Puspa Pawitri Ni Made Puspa Pawitri Ni Nengah Lisdiyani Ni Nyoman Karina Indraswari Ni Nyoman Sri Rahayu Damayanti Ni Putu Ayu Nirvana Setyawati Ni Putu Linda Yasmita Ni Putu Sri Harta Mimba Ni Wayan Mulyatini Ni Wayan Oka Srimaheni Ni Wayan Sri Karlina Nyoman Ari Widnyani P Iwan Kurniawan P. D'YAN ANIARTHA Partha, I Made Bana Putu Budi Anggiriawan Putu Cindra Permata Dewi Putu Diah Asrida Putu Gede Wisnu Permana Kawisana Putu Kartika Wijayanthi Putu Kevin Yudhia Putu Meilita Halim Putu Noviani Widia Prasanti Putu Pandhu Prabowo putu sri ekantari Rai Dwi Andayani W Rasmini, Ketut Riandewi W, Ni Luh Sayu Aryantini Thanaya Sharon Anastasya Mongkar Timothius Tandio Tjokorda Istri Chitra Anandari Pemayun Widhyadanta, I Gede Dirga Surya Arya Yan Pleti Mikhael Yuli Pitaloka Yura Karlinda Wiasa Putri