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All Journal INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE International Journal of Economics, Commerce, and Management International Journal of Economics, Management and Accounting Harmony Management: International Journal of Management Science and Business E-Jurnal Akuntansi
I Made Pande Dwiana Putra
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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THE INFLUENCE OF AUDIT TENURE, TASKS COMPLEXITY, TIME BUDGET PRESSURE, AND AUDIT SPECIALIZATION ON AUDIT QUALITY Kadek Dina Heryanti; I Made Pande Dwiana Putra
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 2 No. 10 (2024): October
Publisher : Adisam Publisher

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Abstract

The aim of this research is to examineKnow the influence of audit tenure, task complexity, time budget pressure, and audit specialization on audit quality. This research was conducted at all Public Accounting Firms in Bali registered in the directory of the Indonesian Institute of Public Accountants (IAPI) in 2023 with a population of 126 auditors. The sampling technique used was purposive sampling technique and the number of samples obtained was 63 samples of auditors in 19 public accounting firms. Data collection was carried out by distributing questionnaires using a 4 point Likert scale to measure 31 question items. The data analysis technique used is multiple linear regression. Based on the results of the analysis, it was found that audit tenure and specialization had a positive effect on audit quality and had a positive effect on audit quality at the Bali Province Public Accounting Firm. Task complexity and time budget pressure have a negative effect on audit quality at the Bali Province Public Accounting Firm.
ANALYSIS OF MARKET REACTION TO THE PUBLICATION OF FINANCIAL REPORTS OF PHARMACEUTICAL COMPANIES BEFORE AND DURING THE COVID-19 PANDEMIC I Kadek Arka Marthayana; I Made Pande Dwiana Putra
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 2 No. 10 (2024): October
Publisher : Adisam Publisher

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Abstract

The Covid-19 pandemic has had an impact on share prices on the capital market. This is different from pharmaceutical companies whose share prices increased during the Covid-19 pandemic. This research aims to determine the market reaction as seen from the difference in average abnormal returns before and after the publication of pharmaceutical company financial reports before and during the Covid-19 pandemic. The grand theory of this research is the Efficient Market Hypothesis. The research was conducted using an event study for 15 days (t-7 to t+7) of the publication of financial reports. The population of this study used 10 pharmaceutical companies registered on the IDX for the period 2019 and 2021. The sample for this study was 40 samples each year. The hypothesis test for this research is the one sample t-test and the Wilcoxon signed rank test. The results of the hypothesis test show that before Covid-19, there was no difference in the average abnormal return before and after the publication of financial reports. However, during the Covid-19 pandemic, there was a significant difference in average abnormal returns before and after the publication of financial reports. This shows a comparison of the difference in average abnormal returns before and after the publication of pharmaceutical company financial reports before and during the Covid-19 pandemic. This indicates that financial reports published during the Covid-19 pandemic influenced investors in making investment decisions.
THE INFLUENCE OF PERCEIVED EASE OF USE AND PERCEIVED USEFULNESS ON INTEREST IN USING PAYLATER Ni Made Maharani Cahya Gita; I Made Pande Dwiana Putra
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 2 No. 12 (2024): December
Publisher : Adisam Publisher

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Paylater service is one of the financial technology innovations that can change the way people make financial transactions. Behind the development of technology, of course, there are dangers that accompany cybercrime, such as the rampant cases of pay later user data leakage. However, pay later users continue to increase. The purpose of this study was to determine the effect of perceived ease of use on interest in using paylater and to determine the effect of perceived usefulness on interest in using paylater. The research was conducted at the Undergraduate Accounting Study Program, Faculty of Economics and Business, Udayana University with a population of active undergraduate accounting students class of 2020. Determination of the sample in this study using purposive sampling technique so that 157 samples were obtained. Data collection was carried out using a questionnaire distribution method in the form of a Google form distributed via social media such as Whatssap. The data collected will be analyzed using multiple linear regression analysis techniques. The results found that perceived ease of use has a positive and significant effect on interest in using paylater and perceived ease of use has a positive and significant effect on interest in using paylater and perceived usefulness has a positive and significant effect on interest in using paylater. The implications of this research are the application of the technology acceptance model theory, as well as providing input to companies providing pay later services, and also encouraging the government to provide an education for financial technology services.
Factors Affecting The Use Of E-Wallets Amongst You Gen Z Feb Unud Students Ni Komang Maheswari Puspita Dewi Narendra Putri; I Made Pande Dwiana Putra
International Journal of Economics, Commerce, and Management Vol. 1 No. 3 (2024): July : International Journal of Economics, Commerce, and Management
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijecm.v1i3.113

Abstract

E-Wallet is an application-based service that makes it easy for users to save money and use it as a payment method. This research aims to analyze the factors that influence e-wallet use among Gen Z FEB Unud students based on the Technology Acceptance Model (TAM) theory, which focuses on how perceived usefulness and perceived ease of use influence actual system use through behavioral intention as mediation. . The number of samples used was 203 respondents using the purposive sampling method . The research instrument used a questionnaire with a 5 point Likert scale . The collected data was then tested and analyzed using path analysis with the SPSS 21 program. The results of the research show that perceived usefulness and perceived ease of use have a positive and significant effect on actual system use through behavioral intention as a mediation of e-wallet use among Gen Z FEB Unud Student.
The Influence of Company Size, Public Accounting Firm Reputation, and Audit Opinion on Audit Delay I Gusti Ayu Sintya Dewi; I Made Pande Dwiana Putra
International Journal of Economics, Management and Accounting Vol. 2 No. 3 (2025): International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v2i3.737

Abstract

Timeliness in financial reporting is a critical aspect for companies as it influences stakeholders’ decision-making. However, in practice, there is often a time gap between the end of the fiscal year and the date the audit report is issued, commonly referred to as audit delay. This study aims to analyze the effect of company size, public accounting firm (PAF) reputation, and audit opinion on audit delay. The research method employed is quantitative with secondary data sources. The sample consists of 89 observations from 16 healthcare sector companies listed on the Indonesia Stock Exchange (IDX) during the 2018–2023 period. The analytical technique used in this study is multiple linear regression analysis. The findings show that company size and audit opinion have a negative and significant effect on audit delay, supporting the agency theory applied in this study. Meanwhile, the reputation of the public accounting firm has no significant effect on audit delay, which is not in line with the agency theory.
The Effect of Firm Size, Firm Age, Profitability, and Leverage on Corporate Social Responsibility Disclosure Tarindra Ardhiningtyas; I Made Pande Dwiana Putra
Harmony Management: International Journal of Management Science and Business Vol. 2 No. 3 (2025): International Journal of Management Science and Business
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/harmonymanagement.v2i3.382

Abstract

Corporate Social Responsibility disclosure reflects the extent to which a company communicates its overall responsibility for the impact of its activities in order to achieve business sustainability. This study aims to empirically examine the effect of firm size, firm age, profitability, and leverage on Corporate Social Responsibility disclosure. The research sample consists of energy sector and basic materials sector companies listed on the Indonesia Stock Exchange during the 2022–2024 period that reported annual reports and sustainability reports using the GRI 2021 standards. The sampling method employed purposive sampling, resulting in a total of 33 companies with 99 observations. Data analysis was conducted using multiple linear regression analysis. Based on the analysis results, it can be concluded that firm age and profitability have a positive effect on Corporate Social Responsibility disclosure. Firm size and leverage do not have an effect on Corporate Social Responsibility disclosure. This study provides empirical evidence for Legitimacy Theory in explaining how internal company factors, particularly firm age and profitability, affect Corporate Social Responsibility disclosure as a form of aligning corporate activities with prevailing values and norms as well as societal expectations to obtain and maintain social legitimacy.
Corporate Social Responsibility and Green Accounting: Effects on Profitability During COVID-19 in Indonesia Laksmi Regita Sari; I Made Pande Dwiana Putra
E-Jurnal Akuntansi Vol. 36 No. 2 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i02.p08

Abstract

The objective of this study is to examine and gather empirical data about the impact of green accounting practices and disclosures regarding social responsibility on industrial firms' profitability in Indonesia during the Covid-19 outbreak. The 189 manufacturing enterprises that were regularly listed on  the  Indonesia  Stock  Exchange  between  2020  and  2022  comprise  the  study's  population.  Purposive sampling  was  used  to identify the research sample, and the results showed that the sample consisted of 45 assessments or 15 enterprises. Multiple linear regression analysis is the method of analysis. The study's findings indicate that while the adoption of green accounting has a favorable impact on profitability, the release of corporate social responsibility has no bearing on it.
Co-Authors I Gusti Ayu Sintya Dewi I Kadek Arka Marthayana Kadek Dina Heryanti Kadek Dwi Dharma Pradnyana Laksmi Regita Sari Ni Kadek Budi Puspitasari Ni Komang Maheswari Puspita Dewi Narendra Putri Ni Luh Intan Chintya Cahyani Ni Luh Putu Rima Susanti Ni Made Maharani Cahya Gita Putu Nanda Christy Dio Vidantika Tarindra Ardhiningtyas