Article Per Year (5 Year)
p-Index From 2021 - 2026
2.551
P-Index
This Author published in this journals
All Journal JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Jurnal Bakti Saraswati WICAKSANA: Jurnal Lingkungan dan Pembangunan EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Wacana Ekonomi : Jurnal Ekonomi, Bisnis dan Akuntansi Jurnal Pengabdian UNDIKMA Journal of Tourism Economics and Policy Community Services Journal (CSJ) Jurnal Riset Akuntansi Warmadewa
Putu Gede Wisnu Permana Kawisana
Fakultas Ekonomi Dan Bisnis Universitas Warmadewa
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Nursing Public Health Social Sciences Other

Published : 12 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 12 Documents
Search

 1   2 
WHISTLEBLOWING SEBAGAI PEMODERASI HUBUNGAN SKEPTISISME PROFESSIONAL DAN BEBAN KERJA TERHADAP PENDETEKSIAN FRAUD Ni Nyoman Arista Widiasuari; I Wayan Gde Yogiswara Dharma Putra; Putu Gede Wisnu Permana Kawisana
Jurnal Riset Akuntansi Warmadewa Vol. 6 No. 1 (2025): Jurnal Riset Akuntansi Warmadewa
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Warmadewa

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

Abstract

This study aims to empirically test the influence of professional skepticism and workload on fraud detection with whistleblowing as a moderator at the Bali Provincial BPKP Representative. There is an inconsistency in the results of previous researchers and a lack of studies that examine fraud detection and whistleblowing. Researchers see an opportunity to re-examine the factors that affect fraud detection. Using the purpose sampling method , as many as 59 auditors used the SEM method based on partial least square and processed using the SmartPLS version 4.0 program. The results of this study found that the skepticism of professional auditors had a positive effect on fraud detection, while the workload had a negative effect on fraud detection. In addition, whistleblowing interactions do not moderate the influence of professional skepticism on fraud detection, and whistleblowing interactions strengthen the influence of workload on fraud detection. Keywords: Professional Skepticism, Workload, Whistleblowing, and Fraud Detection
The Effect of Profit Persistence Conservatism and Good Corporate Governance on The Profit Response Coefficient in Companies Listed in Lq45 Putu Gede Wisnu Permana Kawisana; Putu Budi Anggiriawan
Journal of Tourism Economics and Policy Vol. 6 No. 2 (2026): Journal of Tourism Economics and Policy (April – June 2026)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jtep.v6i2.2071

Abstract

The Urgency of this research is the difference in the reaction of the capital market to the announcement of the company's profit. These differences show that investors are not only paying attention to the size of the reported profits, but also considering the quality and sustainability of those profits. profit persistence is an indicator because it reflects the company's ability to maintain profit performance in a sustainable manner. Persistent profits are perceived to have a higher predictive value, so they have the potential to cause a larger profit response coefficient. In addition, the implementation of Good Corporate Governance (GCG) is seen as a mechanism that can minimize agency conflicts and improve the quality of financial reporting. The GCG mechanism, such as the composition of the board of directors, the existence of an independent board of commissioners, and an audit committee, is expected to be able to improve the supervisory function of management so that profit management practices can be suppressed. On the other hand, accounting conservatism is a principle that is believed to improve the quality of financial statements through faster recognition of losses and postponement of recognition of unrealized profits. However, the role of accounting conservatism in influencing the profit response coefficient is also still a debate in the accounting literature. This research was conducted by analyzing companies that are included in LQ45 in 2022-2024. The number of samples in this secondary study amounted to 45 data on the Company's annual financial statements.
Co-Authors A.A. Ngurah Mayun Narindra Desi Tri Ira Santi Dewa Ayu Santika Devi Gabriella Handayani I Gusti Ayu Athina Wulandari I Kadek Agus Krisna Adinata I Ketut Bagus Indranatha I Made Wianto Putra I Nyoman Sutapa I Wayan Gde Yogiswara Dharma Putra I Wayan Kartana Ida Ayu Sri Meitri Ida I Dewa Ayu Manik Sastri Luh Kade Datrini Nengah Ganawati Ni Kd Sioaji Yamawati Ni Luh Putu Mita Miati Ni Nyoman Arista Widiasuari Ni Putu Riasning Ni Putu Sintya Pratiwi Putu Budi Anggiriawan