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All Journal Jurnal Ilmiah Akuntansi dan Bisnis Indonesian Journal of Cardiology E-JURNAL AKUNTANSI
I Ketut Muliartha RM
Fakultas Ekonomi Dan Bisnis Universitas Udayana
Economics, Econometrics & Finance Health Professions Medicine & Pharmacology

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Peran Moderasi Indeks Pembangunan Manusia Pada Hubungan Resiko Kredit Dan Resiko Likuiditas, Total Aset Dengan Kinerja Keuangan Lembaga Perkreditan Desa (LPD) Ketut Muliartha RM
Jurnal Ilmiah Akuntansi dan Bisnis Vol 15 No 2 (2020)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2020.v15.i02.p08

Abstract

Research aims to analyse the strategic role of rural credit institutions (LPD) in realizing the independence of society. Research using human development index variables, the ratio of loan to deposit, the ratio of quality of earning assets to see the impact on the financial performance of LPD as measured by return on Asset. The research sample is 305 units of LPD financial performance. The results of the study showed asset value, positive impact on the LPD's instability. The risk of credit and liquidity risk negatively impacts the LPD's instability. The higher the Human Development Index, the development of LPD is increasingly positive seen from the total value of managed assets. Keywords: Human development Index, liquidity risk, credit risk, financial performance, asset earning.
Biomarker Baru Monoclonal Antibody Fragmentasi Collagen Type IV Untuk Mendeteksi Acute Myocard Infarction Terkait Infeksi Perviromonas Gingivalis Ketut Muliartha; Mulyohadi Ali; Djanggan Sargowo
Jurnal Kardiologi Indonesia Vol. 32, No. 4 Oktober - Desember 2011
Publisher : The Indonesian Heart Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30701/ijc.v32i4.80

Abstract

Background. Index mortality of atherosclerotic very high. The research conducted by WHO in 1995 show 20% of IMA mortality caused by ath-erosclerotic. The new emerging risk factor infection is the Perviromonas gingivalis. The objective of study to detect IMA in blood sample by using biomarker monoclonal antibody collagen type IV.Method. This research was experimental in vitro with ethic clearance and carried on the biomedic Laboratory, Brawijaya University. The subject were (n=12) and healthy people are (n=4). To show expression of MMP-9 and fragmentation of collagen type IV use western blotting tecnique. The monoclonal antibody were obtain which sub cutan imunization followed by isolating lymphocytes and fusing with myeloma cell to growth of hibridoma and produce antibody. Result. Found in following MMP-9 product the band were 92 kDa and the collagen type IV fragmentation band 60-90 kDa. To test for biomarker reac-tion monoclonal antibody fragmentation collagen type IV in blood sample 1-12 was positive for AMI.Conclusion. The biomarker for monoclonal antibody fragmentation col-lagen type IV shown AMI reaction positive.
PENGALAMAN KERJA SEBAGAI PEMODERASI PENGARUH TINGKAT PENDIDIKAN PADA EFEKTIVITAS PENGENDALIAN INTERNAL Ni Kadek Mulihartini; Ketut Muliartha RM
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 supervisors are required to have sufficient competence includes the level of education according to the watchdog function and work experience in cooperative where supervisors are expected to be able to assess and correct policies and cooperative operational processes with the aim of increasing the effectiveness of existing internal controls. The sampling method used is a non-probability method by using purposive sampling with criteria that cooperatives active status, has implemented RAT per March 31, 2015, and has been operating for more than two years. The sample used in this study of 33 savings and credit cooperatives. Data was collected by distributing questionnaires and analysis techniques using regression analysis without and with moderating variable. Based on the results of the analysis showed that the level of education a positive influence on the effectiveness of internal controls and found that work experience was not able memerlemah relationship of education level on the effectiveness of internal control of credit unions in Badung.
Analisis Perencanaan Audit dan Kompetensi Auditor pada Kualitas Audit di Perwakilan BPKP Provinsi Bali Ahmad Fajrin Azizi; I Ketut Muliartha
E-Jurnal Akuntansi Vol 25 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.v25.i02.p02

Abstract

Audit planning and auditor competence are determinants of audit quality carried out by auditors. Audit planning and auditor competence are needed to conduct audit judgments where the accuracy of judgment produced by the auditor in completing the audit work has an influence on the final conclusion. Auditors in conducting judgments must be carried out with audit planning and adequate auditor competence. The purpose of this study was to analyze the influence of audit planning and auditor competency on audit quality at the Representative of the Bali Provincial Finance and Development Supervisory Agency (BPKP). This research was conducted at the Bali Provincial BPKP Representative Office. The number of samples taken were 77 Auditor Functional Officers (PFA), with purposive sampling method with PFA requirements that had auditor certification and were not carrying out education outside Bali during sampling. Data collection is done through questionnaire techniques. The analysis technique used is multiple linear regression using SPSS. The results of the analysis show that there is a positive and significant influence between audit planning and auditor competence on audit quality. This means that audit planning and adequate auditor competence can maintain audit quality produced by the Auditor's Functional Officer. Keywords: audit planning, auditor competence, audit quality
Pengaruh Kapitalisasi Pasar pada Manajemen Laba dengan Dewan Komisaris Independen dan Kualitas Auditor Sebagai Pemoderasi Ida Ayu Widya Puspitasari; Ketut Muliartha RM
E-Jurnal Akuntansi Vol 22 No 3 (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.i03.p10

Abstract

Management performance based on profit tends to pay more attention on earning profit. it makes management can do earnings management as a result of agency problems. The driving factor of earnings management is market capitalization. Improvements on company management such as independent board of commissioners and auditor quality are necessary to suppress such earnings management.The sample of this research are property and real estate sub sector in Indonesia Stock Exchange period 2012-2016 based on purposive sampling method with total 126 observation. Data collection obtained by non participant observation method. Analysis method in this research is Moderated Regression Analysis.The results of the analysis shows that market capitalization has no effect on earnings management. Furthermore, independent board of commissioners and auditor quality is not able to moderate the relationship. It shows that size of market capitalization and application of internal and external controls do not affect the occurrence of earnings management. Keywords: Earning management, market capitalization, independent board, auditor quality
Pengaruh Audit Operasional dan Pengendalian Internal Terhadap Kinerja Karyawan Ida Ayu Dewi Prayogi Manuaba; Ketut Muliartha RM
E-Jurnal Akuntansi Vol 28 No 1 (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.v28.i01.p13

Abstract

The research objective is to determine the effect of operational audits and internal controls on employee performance. This research was conducted at the hospitality service company Ayodya Resort Bali. Data collection was conducted through interviews and questionnaires with a sample of 40 respondents who were auditees from the accounting department, human resource department, sales and marketing department, engineering department, front office department, food and beverage department, housekeeping department, and security department. The data analysis technique used is multiple linear regression analysis. Based on the result of the study indicate that operational audits and internal control have a positive effect on employee performance at the Ayodya Resort Bali hotel. Keywords: Operational audit, internal control, employee performance.
Pengaruh Independensi, Keanggotaan, Kompetensi, dan Gender Komite Audit Terhadap Audit Delay Komang Novika Santiani; Ketut Muliartha
E-Jurnal Akuntansi Vol 23 No 1 (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.v23.i01.p17

Abstract

Pembentukan komite audit merupakan salah satu implementasi dari penerapan GCG. Komite Audit dibentuk oleh dewan komisris yang bertugas untuk membantu dewan komisaris dalam mengawasi proses pelaporan keuangan perusahaan. Dengan hadirnya komite audit diharapkan tidak terjadi kecurangan, karena komite audit akan dapat menengahi konflik kepentingan kedua belah pihak sehingga dapat meningkatkan kualitas laporan keuangan serta mempercepat proses audit oleh pihak eksternal. Penelitian ini bertujuan untuk mengetahui pengaruh independensi, keanggotaan, kompetensi, dan gender komite audit terhadap Audit Delay. Penelitian ini dilakukan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2014-2016. Sampel penelitian yang diperoleh sebanyak 90 perusahaan dengan metode purposive sampling. Teknik analisisi data yang digunakan adalah analisis regresi berganda. Hasil analisis menemukan bahwa keanggotaan komite audit berpengaruh negatif terhadap audit idelay, sedangkan independensi, kompetensi, dan gender komite audit tidak berpengaruh terhadap audit delay. Kata kunci: independensi, keanggotaan, kompetensi, gender, audit delay
Pengaruh Financial Distress, Ukuran Perusahaan, dan Audit Delay Terhadap Pergantian Auditor I Dewa Ayu Adelia Pratiwi; Ketut Muliartha RM
E-Jurnal Akuntansi Vol 26 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.v26.i02.p08

Abstract

Voluntary auditor switching can occur because of problems from both auditor and the company itself. Voluntary auditor switching can arousing suspicion from investor. This study aims to obtain empirical evidence of the effect of financial distress, company size, and audit delay to auditor switching. The population of this research is manufacturing company listed on the Indonesia Stock Exchange in 2015-2017. The method of determining sample using non probability sampling method with purposive sampling technique and obtained 168 observations. This study using logistic regression analysis as data analysis techniques. The result of analysis shows that financial distress does not infulence auditor switching, company size positively influence auditor switching and audit delay does not influence auditor switching. Keyword: Pinancial distress, company size, audit delay, auditor switching.
Pengaruh Pertumbuhan Perusahaan Pada Nilai Perusahaan Dengan Pengungkapan CSR Sebagai Variabel Pemoderasi Tebuana Agung Putra; Ketut Muliartha RM
E-Jurnal Akuntansi Vol 26 No 3 (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.v26.i03.p29

Abstract

This study focussed to obtain empirical evidence of the effect of company growth on corporate value by disclosure of Corporate Social Responsibility (CSR) in manufacturing companies especially in the consumer goods sector that listed on the Indonesia Stock Exchange (IDX). This research was conducted at the consumer goods manufacturing company listed on the IDX. The sample is determined through non probability sampling method with purposive sampling technique. The number of observations obtained in this study is 60 data during the 2015-2017 observation period. The data analysis technique used is Moderated Regression Analysis (MRA). The results of this study indicate that company growth and CSR disclosure have no effect on firm value. Whereas the disclosure of CSR is able to moderate (strengthen) the influence of company growth on the value of the company. Keywords: Firm value, company growth, CSR disclosure
Penerapan dan Evaluasi PSAP Nomor 13 dalam Penyajian Laporan Keuangan (Studi pada Universitas Pendidikan Ganesha) A.A. Sagung Intan Kesuma Dewi; Ketut Muliartha
E-Jurnal Akuntansi Vol 31 No 2 (2021)
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.2021.v31.i02.p02

Abstract

This research was conducted with the aim of knowing and evaluating the application of PSAP Number 13 in presenting the financial statements of Universitas Pendidikan Ganesha. This research uses qualitative methods with the approach used is a case study approach. Data obtained through documentation, observation, and in-depth interviews. The results in this study indicate that Universitas Pendidikan Ganesha has referred to PSAP Number 13. There are several obstacles found in the preparation of the financial statements which are, 1) the understanding of human resources in the use of the accrual basis is not yet comprehensive 2) the used of decentralized system in financial management creates an biased information. Keywords: PSAP Number 13; Financial Reports; Public Service Agency.
Co-Authors A.A Ayu Dewi Vesperalis A.A. Sagung Intan Kesuma Dewi Ahmad Fajrin Azizi Anak Agung Gde Putu Widanaputra Ayu Etika Sari Djanggan Sargowo I Dewa Ayu Adelia Pratiwi I Nyoman Wijana Asmara Putra I Wayan Korin Priana Ida Ayu Dewi Prayogi Manuaba Ida Ayu Widya Puspitasari Ida Bagus Agung Adi Prasetya Ketut Memi Wulandari Komang Novika Santiani Luh Ayu Agustina Trisna Dewi Mulya Tantra Gunadi Mulyohadi Ali Ni Kadek Mulihartini Ni Luh Eka Desy Widnyani Ni Made Aget Luwih Ni Made Anita Dewi Natami Ni Made Puspa Pawitri Ni Made Puspa Pawitri Tebuana Agung Putra