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Agus Indra Tenaya
Fakultas Ekonomi dan Bisnis Universitas Udayana
Economics, Econometrics & Finance

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PENGARUH PROFIL RISIKO DAN MODAL INTELEKTUAL PADA RETURN ON ASSETS PERBANKAN Sekarini Tirtha Negari; I Wayan Suartana; Agus Indra Tenaya
E-Jurnal Akuntansi Vol 18 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

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Abstract

Bank profitability as measured by Return On Assets not only be seen from the value of tangible assets are derived from the measurement of financial ratios in the risk profile. If banking performance want to report more relevant, profitability was also measured of intangible assets derived from intellectual capital. This study aims to examine the influence of risk profile and intellectual capital with Return On Assets. The study use banking sector that listed on the Indonesia Stock Exchange in 2012-2015. Samples were obtained by 112 with purposive sampling. Techniques of data analysis is multiple linear. F statistical test results showed ratio of NPL, NIM, LDR, VAICTM, CEE, HCE, and SCE has simultaneously affect on ROA. Statistical t test showed that NPL has negative effect on ROA. Ratio of NIM, VAICTM, HCE and SCE has positive effect on ROA. But for LDR and CEE has no effect on ROA.
PENGARUH KOMPOSISI DEWAN KOMISARIS, KARAKTERISTIK KOMITE AUDIT, DAN MANAJEMEN LABA TERHADAP FEE AUDIT Ni Kadek Sukaniasih; Agus Indra Tenaya
E-Jurnal Akuntansi Vol 15 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 research is to find empirical evidence of the independence of the board of commissioners, board size, the independence of the audit committee, the audit committee size, intensity of the audit committee meetings, and management fee income to audit the companies listed in the Indonesia Stock Exchange. Purposive sampling method as the sampling methods of research, in order to obtain the amount of sample in one (1) year as many as 28 companies. Analysis of the data used is multiple linear regression with t test equipment. The results of this study indicate the size of the board of directors, audit committee size, intensity of the audit committee meetings, and the size of the company has a significant influence on the audit fee. While variable commissioners independence, the independence of the audit committee, and management fee income is not significant to the audit fees.
PENGARUH ETIKA PROFESI, EFIKASI DIRI, KECERDASAN SPIRITUAL, KECERDASAN INTELEKTUAL, DAN KECERDASAN EMOSIONAL TERHADAP KINERJA AUDITOR I Gusti Ayu Puspita Dewi; Agus Indra Tenaya
E-Jurnal Akuntansi Vol 19 No 1 (2017)
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 study aimed to determine the effect of professional ethics, self-efficacy, spiritual intelligence, intellectual intelligence, and emotional intelligence on auditor performance. This study was conducted in the Bali provincial Public Accounting Firm registered in the Directory of Certified in 2016 with the total of a population was 50 auditors. The sampling method used in this study is the technique of saturated samples and the total samples that used were 42 auditors from 6 Public Accounting Firm. The data collection is done by distributing questionnaires using 4 points Likert scale to measure 29 indicators. The analysis technique used Partial Least Square. The results showed that professional ethics, self-efficacy, spiritual intelligence, intellectual intelligence, and emotional intelligence had the positive effect on auditor performance.
Co-Authors I Gusti Ayu Puspita Dewi I Wayan Suartana Ni Kadek Sukaniasih Sekarini Tirtha Negari