I Gede Suparta Wisadha
Fakultas Ekonomi dan Bisnis Universitas Udayana

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PENGARUH LOCUS OF CONTROL, GAYA KEPEMIMPINAN DAN KOMITMEN ORGANISASI PADA KINERJA AUDITOR KANTOR AKUNTAN PUBLIK Desak Made Putri Sanjiwani; I Gede Suparta Wisadha
E-Jurnal Akuntansi Vol 14 No 2 (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 accounting profession has an important role in the provision of reliable financial information for the government, investors, creditors, shareholders, employees, debtors, also for the community and other parties concerned. The performance of auditors is the ability of an auditor to produce findings or results of the examination of inspection activities for the management and financial responsibilities are carried out in an inspection team. Factors affecting the performance of the auditor is locus of control, leadership style and organizational commitment.The purpose of this study was to determine the effect of locus of control, leadership style and organizational commitment on the performance of auditors of public accounting firms in the province of Bali. Research tool used was a data analysis technique multiple linear regression, test F-test and t test. The location study performed at the Public Accounting Firm (KAP), which is in the province of Bali. Based on the results of analysis show that the locus of control, leadership style and organizational commitment have positive influence on the performance of auditors of public accounting firms in the province of Bali.
Pengaruh Kualitas Aktiva Produktif, CAR, Leverage dan LDR Pada Profitabilitas Bank Nyoman Triana Dewi; I Gede Suparta Wisadha
E-Jurnal Akuntansi Vol 12 No 2 (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 aim of this research was to know the effect of assets quality, capital adequency ratio, leverage and loan to deposit ratio towards profitability of bank listed on stock exchange period 2008-2012. This research had 9 samples of bank company which choosen by purposive sampling technic. This research used multiple linier regression analysis. The result found assets quality and CAR had no effect on the profitability. This suggests that bank pay less the assets quality and CAR to keep the profitability. The result found leverage and LDR had a negative effect on profitability. This suggests that the higher value of leverage and LDR in bank profitability will decline.
PENGARUH PARTISIPASI PENGANGGARAN PADA SENJANGAN ANGGARAN DENGAN GROUP COHESIVENESS SEBAGAI VARIABEL PEMODERASI Ni Kadek Rika Lestari; I Gede Suparta Wisadha
E-Jurnal Akuntansi Vol 13 No 2 (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 study aimed to determine the effect of budgetary participation on budgetary slack with group cohesiveness as a moderating variable. Method of data collection in all departments and agencies contained in the Tabanan Local Government Agencies with 23 SKPDs and total questionnaire by 69 respondents. Sampling is done by using purposive sampling method that consists of the head office, the head of finance department and the relevant department staff at the agency directly involved in the preparation and implementation of the budget and has been involved at least once in the preparation of the budget. Hypothesis testing is done with analytical techniques Moderated Regression Analysis (MRA). The result showed that budgetary participation significant and positive impact on budgetary slack, but the group cohesiveness has not been able to strengthen its influence between budgetary participation and budgetary slack.