Articles
<![CDATA[Pengaruh Profesionalisme, Integritas, Locus of Control dan Kinerja Auditor pada Kualitas Audit ]]>
<![CDATA[Luh Ayu Agustina Trisna Dewi]]>;
<![CDATA[Ketut Muliartha RM]]>
<![CDATA[ E-Jurnal Akuntansi Vol 23 No 3 (2018) ]]>
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.2018.v23.i03.p17
<![CDATA[This study took the sample of all auditors at the Public Accounting Firm of Bali Province registered in IAPI amounted to 9 KAP, by making 71 auditors, as samples by sampling method jenuh.Pengumpulan data by distributing questionnaires with respondents who returned amounted to 44 people. Analytical techniques in this study using multiple linear regression analysis with SPSS program. Based on the results of the analysis show that professionalism positively affect the quality of audit, integrity has a positive effect on audit quality, locus of control has a positive effect on audit quality and auditor performance has a positive effect on audit quality.It shows that the higher the professionalism, integrity, locus of control and performance auditor then the quality of the resulting audit the better. The results of this study can be considered for the client in choosing an independent auditor to reduce and resolve the conflict of interest between the principal and agent.Selain it for auditors to maintain professionalism, integrity, locus of control and improve performance to be able to produce and improve audit quality. Keywords: professionalism, integrity, locus of control, auditor performance, audit quality.]]>
<![CDATA[Pengaruh Time Budget Pressure, Management Pressure, Locus of Control, dan Perilaku Disfungsional ]]>
<![CDATA[Mulya Tantra Gunadi]]>;
<![CDATA[Ketut Muliartha]]>
<![CDATA[ E-Jurnal Akuntansi Vol 30 No 4 (2020) ]]>
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.2020.v30.i04.p14
<![CDATA[The purpose of this study was to determine the effect of Time Budget Pressure, Management Pressure, Locus of Control, and Dysfunctional Behavior on Auditor Performance in KAP in Denpasar. This study uses multiple linear regression analysis techniques. The sampling technique used in this study is the saturation sample technique and the total sample obtained is 36 auditor samples in 10 public accounting firms. The results of the study show that time budget pressure has a negative effect on auditor performance, management pressure has a negative effect on auditor performance, and dysfunctional behavior has a negative effect on auditor performance, whereas, locus of control has a positive effect on auditor performance. This shows the increasing time budget pressure, management pressure, and dysfunctional behavior, the auditor's performance will decrease, while the increasing locus of control will increase the auditor's performance. Keywords: Time Budget Pressure; Pressure Management; Locus of Control; Dysfunctional Behavior; Auditor Performance.]]>
<![CDATA[PENGARUH VOLUME PERDAGANGAN SAHAM, LEVERAGE, DAN DIVIDEND PAYOUT RATIO PADA VOLATILITAS HARGA SAHAM ]]>
<![CDATA[I Wayan Korin Priana]]>;
<![CDATA[Ketut Muliartha RM]]>
<![CDATA[ E-Jurnal Akuntansi Vol 20 No 1 (2017) ]]>
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.2017.v20.i01.p01
<![CDATA[Volatilitas harga saham mencerminkan risiko dan peluang yang dapat diperoleh oleh investor. Investor perlu memperhatikan indikator-indikator dalam analisis teknikal yang akan mempengaruhi volatilitas harga saham seperti: volume perdagangan saham, leverage dan dividend payout ratio. Volume perdagangan saham menggambarkan kondisi efek yang diperjualbelikan di pasar modal yang mampu berdampak pada harga saham. Rasio leverage digunakan untuk mengukur sejauh mana kemampuan perusahaan dalam memenuhi seluruh kewajibannya. Pembayaran dividen dapat menjadi patokan untuk memprediksi pertumbuhan perusahaan dan kesempatan investasi bagi investor, sehingga perusahaan dengan dividen kas yang tinggi akan mempunyai volatilitas yang lebih rendah dalam harga saham. Penelitian ini bertujuan untuk mengetahui pengaruh volume perdagangan saham, leverage dan dividend payout ratio pada volatilitas harga saham. Penelitian ini dilakukan di Bursa Efek Indonesia dengan memilih sampel perusahaan yang berturut-turut masuk dalam indeks LQ 45 pada periode tahun 2013-2015. Populasi dalam penelitian ini sebanyak 45 perusahaan dan jumlah sampel dipilih 13 perusahaan dengan metode purposive sampling, sehingga jumlah sampel selama 3 tahun menjadi 18 sampel. Metode pengujian hipotesis menggunakan uji t dengan tingkat signifikansi 5%. Hasil pengujian hipotesis menunjukkan bahwa volume perdagangan saham berpengaruh negatif pada volatilitas harga saham, leverage berpanguh negatif dan signifikan pada volatilitas harga saham dan dividend payout ratio berpengaruh positif pada volatilitas harga saham.]]>
<![CDATA[PENGARUH MOTIVASI PADA MINAT SARJANA AKUNTANSI UNIVERSITAS UDAYANA UNTUK MENGIKUTI PPAK ]]>
<![CDATA[A.A Ayu Dewi Vesperalis]]>;
<![CDATA[Ketut Muliartha RM]]>
<![CDATA[ E-Jurnal Akuntansi Vol 19 No 2 (2017) ]]>
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 motivation on interest Udayana University undergraduate accounting for follow PPAk. This research was conducted at the Faculty of Economics and Business, University of Udayana in accounting undergraduate class of 2015. Sampling method is non probability sampling with purposive sampling technique. Data were collected using survey method with questionnaire technique. Respondents of this study were 167 people. Data analysis model used is multiple linear regression. Results of the analysis proved that social motivation variable does not affect the interests of Udayana University undergraduate accounting to follow the Accounting Profession. While variable career motivation, economic motivation and motivation of seeking an undergraduate accounting effect on the interests of Udayana University undergraduate accountingto follow the Accounting Profession Education (PPAk).]]>
<![CDATA[Pengaruh Prinsip-Prinsip Good Corporate Governance dan Pertumbuhan Aset pada Kinerja Keuangan ]]>
<![CDATA[Ni Made Aget Luwih]]>;
<![CDATA[Ketut Muliartha RM]]>
<![CDATA[ E-Jurnal Akuntansi Vol 25 No 1 (2018) ]]>
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.2018.v25.i01.p13
<![CDATA[This study aims to determine the effect of the principles of good corporate governance on financial performance as measured by the return on assets of cooperatives in the District of South Denpasar. This study uses data collection methods with questionnaire and documentation techniques. The sample used was 60 samples from 20 observing cooperatives in the District of South Denpasar and each of the three cooperatives was taken. The sample determination method uses purposive sampling. The analysis technique used is multiple linear regression analysis with SPSS. Based on the results of testing the hypothesis shows, responsibility principle. negative effect on the cooperative's financial performance, while the principles of transparency, accountability, independence, fairness and asset growth have no significant effect on the cooperative's financial performance in the District of South Denpasar. Keywords: good corporate governance, asset growth, cooperatives, financial performance, return on assets.]]>
<![CDATA[Pengaruh Sikap dan Motivasi terhadap Minat Mahasiswa untuk Mengikuti Pendidikan Profesi Akuntan (PPAk) ]]>
<![CDATA[Ni Made Anita Dewi Natami]]>;
<![CDATA[Ketut Muliartha]]>
<![CDATA[ E-Jurnal Akuntansi Vol 27 No 3 (2019) ]]>
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.2019.v27.i03.p02
<![CDATA[Knowing the influence of attitudes, quality motivation, and economic motivation on students' interest in joining PPAk is the purpose of this study. The research location is the Faculty of Economics and Business (FEB), Udayana University. The study sample consisted of 170 2015 class students majoring in accounting, of which 87 were regular students and 83 were non-regular students. The sampling technique used was purposive sampling using solvin formula. The data collection used is using questionnaires. Multiple linear regression analysis is the data analysis technique that used in this study. The results of data analysis found that attitudes, quality motivation, and economic motivation had a positive effect on students' interest in joining PPAk.Keywords: Attitudes; Quality Motivation; Economic Motivation; Interest in Following PPAk]]>
<![CDATA[PENGARUH PARTISIPASI ANGGARAN, JOB RELEVANT INFORMATION DAN ASIMETRI INFORMASI PADA BUDGET SLACK ]]>
<![CDATA[Ida Bagus Agung Adi Prasetya]]>;
<![CDATA[I Ketut Muliartha RM]]>
<![CDATA[ E-Jurnal Akuntansi Vol 20 No 2 (2017) ]]>
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.2017.v20.i02.p25
<![CDATA[ABSTRAK Penelitian ini dilakukan di hotel bintang 3,4 dan 5 Kota Denpasar karena adanya penurunan tingkat peghunian pada kamar hotel padahal jumlah wisatawan yang berkunjung ke Provinsi Bali meningkat sebesar 6,24% dari tahun sebelumnya. Untuk mencapai tujuan penelitian ini yaitu menggunakan metode purposive sampling dengan kriteria 12 hotel berbintang 3, 4 dan 5 di kota Denpasar yang telah beroperasi selama dua tahun dan kriteria responden berjumlah 50 responden yang semuanya adalah kepala departemen yang berpartisipasi dalam pembuatan anggaran yang telah menjabat minimal satu tahun. Pengumpulan data dilakukan dengan menyebarkan kuesioner secara langsung kepada pihak hotel di Kota Denpasar. Teknik analisis yang digunakan adalah regresi linier berganda.Hasil analisis menunjukkan bahwa partisipasi dalam pembuatan anggaran tanpa adanya pengawasan dari atasan dapat mebuka kesempatan bagi pihak yang berpartisipasi untuk melakukan budget slack dengan adanya informasi asimetri yang berbeda dari pihak principal dan agent sehingga informasi yang disampaikan berbeda dari informasi yang sebenarnya, hal tersebut dapat menimbulkan slack pada anggaran, perlu adanya job relevant information dalam pembuatan anggaran sehingga manajer dapat menyampaikan informasi yang sebenarnya dalam berpartisipasi pembuatan anggaran dan memperkecil kemungkinan terjadinya budget slack. Penelitian ini menyimpulkan bahwa partisipasi anggaran dan asimetri informasi berpengaruh positif pada budget slack dan job relevant information yang tinggi berpengaruh negatif pada budget slack. Kata Kunci: asimetri informasi, job relevant information, budget slack , partisipasi anggaran]]>
<![CDATA[PENGARUH IOS, LEVERAGE DAN PROFITABILITAS PADA KEBIJAKAN DIVIDEN DENGAN NILAI PERUSAHAAN SEBAGAI VARIABEL MODERATING ]]>
<![CDATA[Ayu Etika Sari]]>;
<![CDATA[Ketut Muliartha RM]]>
<![CDATA[ E-Jurnal Akuntansi Vol 20 No 3 (2017) ]]>
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 the study is to examine the role of the company's value as a moderating variable relationship between IOS, leverage and profitability in the dividend policy. The study was conducted during the period 2013 - 2015 in the Indonesian stock exchange at a total of 143 manufacturing companies with purposive sampling and 17 sample observations with moderation as regression analysis techniques. The analysis showed IOS negative effect on dividend policy, leverage negative effect on dividend policy, the profitability of a positive effect on dividend policy, the company's value weakens the negative influence of IOS on dividend policy, the value of the company is not able to weaken the influence of negative leverage on the dividend policy, the value of the company strengthens the influence positive profitability in dividend policy.]]>
<![CDATA[Good Corporate Governance sebagai Pemoderasi Pengaruh Financial Distress pada Opini Audit Going Concern ]]>
<![CDATA[Ketut Memi Wulandari]]>;
<![CDATA[Ketut Muliartha]]>
<![CDATA[ E-Jurnal Akuntansi Vol 28 No 2 (2019) ]]>
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.2019.v28.i02.p15
<![CDATA[This research uses manufacturing companies listed on the Indonesia Stock Exchange as research’s objects. The number of samples are 210 with using the purposive sampling method. Data collection is done using documentation. The data analysis technique used is Moderated Regression Analysis. Based on the results of the analysis, it was found that the application of good corporate governance to the company is able to weaken the influence of financial distress on the going concern audit opinion. The implications of the results of the study support the signal theory seen in the results of the financial distress which tends to signal the auditor to give a going-concern audit opinion. The results of the study also support agency theory where the tendency for information asymmetry between agents and principals, especially for companies in experience financial distress.Keywords: Financial distress, good corporate governance, going-concern audit opinion.]]>
<![CDATA[Pengaruh Opini Audit, Audit Fee, Reputasi KAP dan Ukuran Perusahaan Klien Terhadap Auditor Switching ]]>
<![CDATA[Ni Luh Eka Desy Widnyani]]>;
<![CDATA[Ketut Muliartha RM]]>
<![CDATA[ E-Jurnal Akuntansi Vol 23 No 2 (2018) ]]>
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.2018.v23.i02.p12
<![CDATA[Kebutuhan perusahaan akan perlunya jasa audit menyebabkan persaingan antar kantor akuntan publik untuk mendapatkan klien. Untuk dapat mempertahankan keandalan laporan keuangan dan independensi auditor maka perlu diterapkannya auditor switching. Tujuan penelitian ini adalah untuk mengetahui pengaruh opini audit, audit fee, reputasi KAP dan ukuran perusahaan klien terhadap auditor switching. Metode penentuan sampel dalam penelitian ini dilakukan dengan menggunakan teknik purposivee sampling, sehingga didapat jumlah sampel sebanyak 20 perusahaan. Metode pengumpulan data yang digunakan dalam penelitian ini adalah metode dokumentasi. Teknik analisis data yang digunakan untuk menguji hipotesis dalam penelitian ini adalah analisis regresi logistik dengan bantuan program SPSS. Hasil analisis menunjukkan bahwa opini audit tidak berpengaruh terhadap auditor switching, audit fee berpengaruh positif terhadap auditor switching, reputasi KAP tidak berpengaruh terhadap auditor switching dan ukuran perusahaan klien berpengaruh negatif terhadap auditor switching. Kata kunci: opini audit, audit fee, reputasi KAP dan ukuran perusahaan klien]]>
