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All Journal Jurnal Keuangan dan Perbankan Jurnal Akuntansi Multiparadigma The International Journal of Accounting and Business Society Jurnal Riset Akuntansi Dan Bisnis Airlangga SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS Profita : Komunikasi Ilmiah dan Perpajakan Jurnal Menara Ekonomi : Penelitian dan Kajian Ilmiah Bidang Ekonomi Akurasi : Jurnal Studi Akuntansi dan Keuangan Jurnal Manajemen Dirgantara Inferensi Abdimasku : Jurnal Pengabdian Masyarakat Jurnal Revenue : Jurnal Ilmiah Akuntansi International Journal of Global Accounting, Management, Education, and Entrepreneurship (IJGAME2) Studi Ilmu Manajemen dan Organisasi JRABA Journal of Applied Sciences in Accounting, Finance, and Tax Emasains : Jurnal Edukasi Matematika dan Sains Journal of Sustainable Business and Management International Journal of Accounting & Finance in Asia Pasific Journal of International Conference Proceedings ASERSI : Jurnal Akuntansi Terapan dan Bisnis Dharma Jnana Jurnal Ilmiah Ilmu Terapan Universitas Jambi Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Abdi Dharma Masyarakat Nexus Synergy: A Business Perspective Jurnal Inovasi Akuntansi SENEMA
Putu Diah Kumalasari
Universitas Mahasaraswati Denpasar
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Transportation

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EVALUATING THE ROLE OF INTERNAL AUDIT AND ITS RELATION TO THE QUALITY OF FINANCIAL STATEMENT Merawati, Luh Komang; Kumalasari, Putu Diah
The International Journal of Accounting and Business Society Vol 28, No 3 (2020): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.ijabs.2020.28.3.6

Abstract

Purpose — This research aimed to obtain empirical evidence about the effect of accounting understandability, human resource competency and the role of internal audit as moderating variable on the quality of financial statement.Design/methodology/approach — This research was conducted on all financial administration officials and treasurers of local government in Bangli Regency with the primary data was obtained from questionnaires which were distributed to respondents. Sample was determined through purposive sampling. The analysis technique used was the multiple linear regression analysis.Findings — The results suggested that accounting understandability and the human resouce competency had positive effect on the quality of financial statement. Meanwhile, the relation between accounting understandibility and the quality of financial statement, the role of internal audit was not the moderating variable. Whereas, the effect of the role of internal audit was proven to moderate the relation between human resource competency and the quality of financial statement, with negative direction.Practical Implications — The financial statement of local government is a form of accountability on the use of local finances as the implementation of regional autonomy and the operational of local government to provide useful information in decision making.Originality/value — The quality of the said financial statement is determined by qualitative characteristics which are relevant, reliable, comparable and understandable, based on PP No. 71 of 2010.Keywords Accounting Understandability, Human Resource Competency, Role of Internal Audit, Quality of Financial StatementPaper Type Research Paper
KEMAMPUAN MAHASISWA DALAM MENDETEKSI FRAUD Ni Luh Putu Widhiastuti; Putu Diah Kumalasari
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 5, No 1 (2020): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31093/jraba.v5i1.208

Abstract

This study aimed to determine the ability of students to detect fraud by using variables of student’s motivation, academic achievement, involvement in auditing lectures and the ability to detect fraud. The study was conducted on all students of the undergraduate program of the accounting department at the Faculty of Economics and Business Mahasaraswati Denpasar University. This study used purposive sampling method and obtained 74 respondents. The analysis technique used was the multiple linear regression analysis. The results suggested that student’s motivation had effect on the involvement in auditing lectures, while academic achievement had no effect on the involvement in auditing lectures. Meanwhile, involvement in auditing lectures had effect on the ability to detect fraud, while student’s motivation and academic achievement had no effect on the ability to detect fraud. Intervening analysis results suggested that the involvement in auditing lectures as an intervening variable that effected the student’s motivation on the ability to detect fraud, meanwhile, the involvement in auditing lectures was not an intervening variable that effected the academic achievement on the ability to detect fraud. This study provides encouragement for the institutions, in this case the universities, to improve the ability of its students in detecting fraud. Moreover, this study provides insight in auditing field research.
Dampak Profitabilitas dan Struktur Modal Terhadap Kebijakan Dividen Putu Diah Kumalasari
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 14, No 2 (2021)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Kebijakan dividen merupakan hal yang penting dalam suatu perusahaan karena menyangkut kepentingan berbagai pihak, baik perusahaaan maupun kepentingan pemegang saham. Pihak manajemen harus membuat keputusan terkait keuntungan yang diperoleh perusahaan, dimana nilai keuntungan tersebut akan dibagikan kepada para pemegang saham dalam bentuk dividen dan sebagian lagi diinvestasikan kembali ke perusahaan dalam bentuk laba ditahan. Penelitian ini bertujuan untuk menguji pengaruh profitabilitas dan struktur modal terhadap kebijakan dividen. Penelitian ini dilakukan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2018-2019 sejumlah 87 dengan menggunakan teknik analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa profitabilitas dan struktur modal berpengaruh positif terhadap kebijakan dividen.
The Role of Green Intellectual Capital on Competitive Advantage: Evidence from Balinese Financial Institution Anak Agung Putu Gede Bagus Arie Susandya; Putu Diah Kumalasari; Ida Ayu Ratih Manuari
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 3 No. 3, September 2019
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (396.821 KB) | DOI: 10.29259/sijdeb.v3i3.227-242

Abstract

The purpose of this study is to analyze the role of green intellectual capital on competitive advantage of Lembaga Perkreditan Desa (Balinese Financial Institution). The study tested by using data collected from a sample of 120 respondents that were randomly picked from 35 Lembaga Perkreditan Desa in Denpasar. Findings suggested that green human capital, green relational capital, and green structural capital affect competitive advantage at 17.6%. This study has found that green human capital, green relational capital, and green structural capital have an effect on competitive advantage. Furthermore, green human capital and green structural capital had positive effect on competitive advantage. Meanwhile, green relational capital had no effect on competitive advantage. The ecofriendly concept remains a critical factor to gain company’s competitive advantage. This study provides insight into green innovation research field.
The Determinants of Profitability in Village Credit Institution Putu Diah Kumalasari; Ni Putu Lisa Ernawatiningsih
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 3, No 1 (2020): International Journal of Accounting & Finance in Asia Pasific (IJAFAP) February
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (140.776 KB) | DOI: 10.32535/ijafap.v3i1.734

Abstract

This study aimed to determine the effect of the growth of saving deposit, time deposit, and credit on profitability in village credit institution. 15 village credit institutions were taken as samples, and later tested statistically by using the multiple linear regression analysis. The results suggested that the growth of saving deposit and credit had no effect on profitability, while the growth of time deposit had positive effect on profitability. This study is expected to add insight into profitability, especially regarding the determintans of profitability.
Impact of Earning Volatility, Real Earnings Management and Accruals on Investment Policy: Evidence From Indonesia I Dewa Made Endiana; Putu Diah Kumalasari
Jurnal Keuangan dan Perbankan Vol 26, No 4 (2022): OCTOBER 2022
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jkdp.v26i4.7992

Abstract

This study aims to analyze earnings volatility, real earnings management activities, and accruals on the company's investment policy. The sample used is manufacturing companies on the Indonesian stock exchange as many as 117 companies with a total of 351 observations during the 2018-2020 period. This study used 2 models, each of which was tested using linear regression. The results showed that earnings volatility increased management motivation in carrying out accrual earnings management practices and real earnings management through the manipulation of production costs by managers, but the effect of greater volatility was found in the real earnings management model. Accrual earnings management has an effect on the company's over-under investment policy, while real earnings management through operating cash flow and production costs has no significant effect on investment policy. Accrual earnings management is able to increase the company's over-under investment policy
Partisipasi Manajemen Memoderasi Optimalisasi Teknologi Informasi Pada Efektivitas Sistem Informasi Akuntansi Putu Diah Kumalasari; Ni Luh Putu Widhiastuti; Ni Luh Putu Sandrya Dewi
Jurnal Akuntansi Terapan dan Bisnis Vol 3 No 1 (2023): July
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/asersi.v3i1.3975

Abstract

This study aims to determine the role of management participation in moderating the influence of the use of information technology on the effectiveness of the Accounting Information System (AIS). The sample in this study was 110 people who were Lembaga Perkreditan Desa’s (LPD) employees in Sukawati District, determined by purposive sampling method. The analysis technique used is Multivariate Regression Analysis (MRA). The results showed that management participation was able to moderate the influence of information technology optimization on the effectiveness of the AIS. This proves the important role of management in carrying out the supervisory function and developing the AIS so that information technology can be utilized optimally.
Types of intelligence, ethics and time budget pressure on auditor performance I Dewa Made Endiana; Putu Diah Kumalasari
Journal of Applied Sciences in Accounting, Finance, and Tax Vol. 7 No. 1 (2024): April 2024
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jasafint.v7i1.23-32

Abstract

Auditor performance is the result of work completed by an auditor in carrying out the tasks assigned to him. It depends on the auditor's skill, experience, and commitment to the task at hand. Good auditor performance can be produced if an auditor is able to pay attention to the factors that can influence it. Intellectual intelligence, emotional intelligence, spiritual intelligence, work ethics, and time budget pressure are several factors that can influence auditor performance. With the inconsistencies that occur in the results of research that has been conducted, this research aims to re-examine the influence of intellectual intelligence, emotional intelligence, spiritual intelligence, work ethic, and time budget pressure on the performance of auditors at public accounting in Bali. This research was conducted at 19 public accounting in Bali. The sampling technique used is a saturated sampling technique, which is a technique for determining a sample if all members of the population are used. Respondents in this research were 71 auditors, consisting of junior auditors, senior auditors, and managers. The data analysis technique used is the multiple linear regression analysis technique. The research results show that intellectual intelligence, emotional intelligence, and spiritual intelligence have no effect on auditor performance. Meanwhile, work ethic and time budget pressure have a positive effect on auditor performance.
KEPUTUSAN MANAJEMEN KEUANGAN TERHADAP PROFITABILITAS PERUSAHAAN MANUFAKTUR SELAMA MASA PANDEMI COVID-19 Made Ratih Nurmalasari; Putu Diah Kumalasari; Putu Putri Prawitasari; Ayu Indira Dewiningrat; Ni Putu Ari Krismajayanti
Jurnal Manajemen Dirgantara Vol 16 No 2 (2023): Jurnal Manajemen Dirgantara, Desember 2023
Publisher : Sekolah Tinggi Teknologi Kedirgantaraan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56521/manajemen-dirgantara.v16i02.999

Abstract

Masuknya virus COVID-19 ke Indonesia dan menjadi pandemi menyebabkan gejolak perekonomian negara. Dalam keadaan seperti ini, menjaga kemampuan perusahaan untuk terus menghasilkan keuntungan sangat penting bagi kelangsungan usaha (profitabilitas), sehingga perusahaan harus mengambil keputusan yang optimal dalam mengelola keuangannya. Tujuan dari penelitian ini adalah untuk menguji dampak tiga keputusan manajemen keuangan terhadap profitabilitas perusahaan manufaktur selama pandemi COVID-19. Hasil penelitian menunjukkan bahwa keputusan investasi dan kebijakan dividen mempunyai pengaruh positif signifikan terhadap profitabilitas perusahaan, hal ini sesuai dengan teori yang ada. Sementara kebijakan utang juga ternyata mempunyai pengaruh positif signifikan terhadap profitabilitas perusahaan, di mana besar kemungkinan ketika pandemi COVID-19, kas perusahaan manufaktur bisa dimanfaatkan dengan maksimal untuk melunasi kewajiban yang bersifat jangka pendek, sehingga begitu aktiva lancar naik makan profitabilitas juga akan naik. Kata kunci: Profitabilitas, Keputusan Investasi, Kebijakan Utang, Kebijakan Dividen
The Timeliness of Financial Reporting on Food and Beverage Companies in Indonesia Kumalasari, Putu Diah; Endiana, I Dewa Made
Nexus Synergy: A Business Perspective Vol. 1 No. 3 (2023): Nexus Synergy: A Business Perspective
Publisher : First Ciera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61230/nexus.v1i3.58

Abstract

The timeliness of financial report publication is the period for announcing audited financial reports to the public, which can be determined using the publication date of the financial reports. This research aims to examine the effect of company size, company age, profitability, leverage, and size of the board of commissioners on the timeliness of financial report publication of food and beverage companies listed on the Indonesia Stock Exchange in 2020-2022. The total number of observations was 84 data. The data analysis technique used in this research is the logistic regression analysis. The result of this research indicates that the variable size of the board of commissioners has a positive effect on the timeliness of financial report publication. Meanwhile, the variables of company size, company age, profitability, and leverage do not affect the timeliness of financial report publication.
Co-Authors Anak Agung Putu Gede Bagus Arie Susandya Anggreni, Ni Kadek Ayu Anik Yuesti Ayu Anggreni, Ni Kadek Ayu Indira Dewiningrat Baniline Jone Abantao Christian Angelo Ituriaga Dinata, Dewa Putu Gede Angga Febriyanti, Ni Kadek Ari Ghani Dwipayana Hananingrum, Ni Luh Putu Grace I Dewa Made Endiana I Gede Asta Karya Agung I Gede Cahyadi Putra I Kadek Bagiana I Made Ananda Wiguna I MADE ANANDA WIGUNA, I MADE ANANDA I Made Tamba I Nengah Sugiantara I Wayan Sudiarsa I WAYAN SUDIARSA Ida Ayu Ratih Manuari Ida Bagus Putra Astika Ita Puspita Dewi, Ni Wayan Kadek Puspa Dewi Luh Komang Merawati Made Dwi Setyadhi Mustika Made Ratih Nurmalasari Made Ratih Nurmalasari Made Ratih Nurmalasari Ni Kadek Jelita Artha Rahma Dewi Ni Ketut Aprilia Kusuma Dewi Ni Luh Nyoman Sherina Devi Ni Luh Putu Sandrya Dewi Ni Luh Putu Widhiastuti Ni Made Widia Sari Ni Nyoman Putriani Ni Putu Ari Krismajayanti Ni Putu Ayu Friscilia Arista Putri NI PUTU AYU MIRAH MARIATI Ni Putu Lina Seniawati Ni Putu Lisa Ernawatiningsih Nyoman Parta Diguna Oktaviani, Regita Prawitasari, Putu Putri Putri, Putu Lyra Windyana Putu Lyra Windyana Putri Putu Putri Prawitasari Rastamiari, I Gusti Ayu Eka Putri Suadepi, Ni Luh Made Yunik Tristalina, Ni Luh Devi Yuria Mendra, Ni Putu