Article Per Year (5 Year)
p-Index From 2021 - 2026
6.886
P-Index
This Author published in this journals
All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Ekuitas: Jurnal Pendidikan Ekonomi JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Jurnal Bakti Saraswati WICAKSANA: Jurnal Lingkungan dan Pembangunan JIA (Jurnal Ilmiah Akuntansi) J-Dinamika: Jurnal Pengabdian Kepada Masyarakat Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Jurnal Riset Akuntansi Aksioma EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Wacana Ekonomi : Jurnal Ekonomi, Bisnis dan Akuntansi Jurnal Pengabdian UNDIKMA International Journal of Environmental, Sustainability, and Social Science Riset, Ekonomi, Akuntansi dan Perpajakan (REKAN) Journal of Tourism Economics and Policy Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Journal of Governance, Taxation, and Auditing Community Services Journal (CSJ) Journal of Entrepreneurial and Business Diversity Jurnal Riset Akuntansi Warmadewa Ekuitas Jurnal Pnedidikan Ekonomi Journal of Social Sciences and Cultural Study Journal Management and Hospitality
Kawisana, Putu Gede Wisnu Permana
Universitas Warmadewa
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Nursing Public Health Social Sciences Other

Published : 58 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 58 Documents
Search

 2   3   4   5   6 
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
KEMAMPUAN PENGALAMAN AUDITOR DAN MOTIVASI AUDITOR MEMODERASI PENGARUH DUE PROFESSIONAL CARE PADA KUALITAS AUDIT Putu Gede Wisnu Permana Kawisana; Ni Luh Putu Mita Miati; Ni Luh Putu Ratna Wahyu Lestari
Jurnal Riset Akuntansi Vol 16 No 2 (2017): Aksioma - Jurnal Riset Akuntansi, Desember 2017
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v16i2.19

Abstract

This study aims to obtain empirical evidence regarding the effect of due professional care on audit quality by increasing the experience and motivation of auditors as moderating variables. In due diligence due professional care will be related to the experience and motivation of the auditor, because when the experience and motivation of a large auditor, the auditor's professional due diligence will increase. The population sample in this study were 53 people consisting of the Auditor population at Public Accounting Firm in Bali, the data were collected through questionnaires distributed throughout KAP in Bali. The result of this research can be concluded that there is interaction from two moderation variables to the relationship between Professional Care and Audit Quality. experience variables and auditor motivation proved to strengthen the relationship between due professional care to audit quality.
PENGARUH PROFITABILITAS DAN FINANCIAL DECISION PADA NILAI PERUSAHAAN STUDI PADA PERUSAHAAN JASA, DAGANGAN, DAN INVESTASI YANG TERDAFTAR DI BEI PERIODE 2014-2016 Ni Luh Mita Miati; I Putu Gede Wisnu Permana Kawisana; Ni Luh Putu Ratna Wahyu
Jurnal Riset Akuntansi Vol 16 No 2 (2017): Aksioma - Jurnal Riset Akuntansi, Desember 2017
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v16i2.21

Abstract

This study aims to determine the influence Profitability and Financial Decision on Firm Values. This research is conducted on service companies, trade, and investment on the Indonesia Stock Exchange, with total population of 36 companies, as well as using non-probability sampling method, using purposive sampling technique in order to obtain the 26 companies for sample. PBV (Price Book Value) ratio is used to measure the firm value Company, while the indicators of the ROE (Return on Equity) for measuring profitability, EPS (earning per share) to measure investation decision, and PER (Price Earning Ratio) to measure funding decision. The regression model has passed the test classic assumptions. The analysis showed that the profutability and funding decision has no significant positive effect, while investation decision has a significant positive effect on the value of the company. 10 companies for the sample
Legitimacy of Entrepreneurs in the Iron Triangle Concept. Which is Prioritized? Price, Quality or Service? Gde Deny LARASDIPUTRA; Putu Gede Wisnu Permana KAWISANA; I Made YOGIARTA
International Journal of Environmental, Sustainability and Social Science Vol. 7 No. 5 (2026): International Journal of Environmental, Sustainability, and Social Science (Sep
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v5i5.1219

Abstract

This study aims to understand how entrepreneurs, especially members of the Indonesian Young Entrepreneurs Association (HIPMI) Denpasar branch, prioritize and balance price, quality, and service factors in running their businesses. Using an interpretive approach and in-depth interview method, this study explores entrepreneurs' experiences and strategies in applying the Iron Triangle Concept to face market competition. The research findings show that the priority of one factor is influenced by market conditions, consumer needs, and the business's position in the growth cycle. Entrepreneurs who prioritize price tend to use competitive strategies to attract consumers, while those who prioritize quality focus on improving the reputation of products or services. On the other hand, superior service is an important factor in building long-term customer loyalty.This study confirms that business success lies in the ability to balance these three factors adaptively according to market dynamics. In addition, these findings provide practical insights for novice entrepreneurs in understanding how to manage the basic elements that are important for building business sustainability and legitimacy. This study contributes to the entrepreneurship literature by offering strategic guidance based on real experiences for entrepreneurs in managing the complexity of competitive markets.
The Effect of Income, Interest Rates, and Quality of Service on Decisions to Granting Credit Ni Putu Emi Kristina DEWI; I Gusti Ayu Ratih Permata DEWI; Putu Gede Wisnu Permana KAWISANA
Journal of Governance, Taxation and Auditing Vol. 2 No. 1 (2023): Journal of Governance, Taxation and Auditing (July - September 2023)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v2i3.872

Abstract

Study This aims to know the Influence of Income, Interest Rates, and Quality Service Against Awarding Decision Credit to BPR throughout the Regency Gianyar. The magnitude sample used as many as 72 respondents using purposive sampling. All data from the distribution questionnaire was used and analyzed using multiple linear regression and hypothesis testing (t-test and f-test). Research results show that (1) Income positively influences Award Decision Credit at the BPR of the Regency Gianyar. (2) Interest Rates influential and favorable to Award Decision Credit at the BPR of the Regency Gianyar. (3) Quality Service influential positive to Award Decision Credit at the BPR of the Regency Gianyar. This study has the influence and impact that: 1) Income positively influences Award Decision Credit at the BPR of the Regency Gianyar. 2) Interest Rates are influential and favorable to Award Decision Credit at the BPR of the Regency of Gianyar. 3) Quality Service positively influences Award Decision Credit at the BPR of the Regency Gianyar.
The Effect of Accounting Perceptions, Accounting Knowledge, and Motivation on the use of Accounting Information Systems in Petang District Anak Agung Trisna Dwi PRATIWI; Putu Gede Wisnu Permana KAWISANA; Ita Sylvia Azita AZIS
Journal of Governance, Taxation and Auditing Vol. 2 No. 1 (2023): Journal of Governance, Taxation and Auditing (July - September 2023)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v2i3.873

Abstract

This research was conducted based on differences in the focus of discussion on the influence of accounting perceptions, accounting knowledge of MSME actors, and motivation on using accounting information systems in Petang District. In addition, there are also research problems, such as the results of preliminary observations made at MSMEs in Petang District found phenomena such as running the system not always going well, there were human resources which were not ready to implement the system, so it took longer to implement it. This study aims to analyze and explain the effect of accounting perceptions, accounting knowledge of MSME actors, and motivation on the use of accounting information systems in the Petang District. This research was conducted in Petang District with a population of 41 SMEs and a sample of 35 SMEs with 70 respondents. All data obtained from the questionnaire distribution is feasible, then analyzed using multiple linear regression analysis processed with the SPSS 25.0 program. The results of hypothesis testing indicate that accounting perceptions have a positive and significant effect on usage system information accounting. The accounting knowledge of MSME actors has a positive and significant effect on usage system information accounting. Motivation has a positive and significant effect on usage system information accountancy.
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.
Pengaruh Independensi dan Kompetensi terhadap Kualitas Audit dengan Etika Auditor sebagai Moderasi di KAP Bali Krisna Yudha Cokorda; Dewa Ayu Putu Cesya Aprillia Putr; Putu Gede Wisnu Permana Kawisana
Riset, Ekonomi, Akuntansi dan Perpajakan (Rekan) Vol. 7 No. 1 (2026): Riset, Ekonomi, Akuntansi dan Perpajakan (Rekan): In-Press
Publisher : Universitas Bumigora

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30812/rekan.v7i1.6205

Abstract

Auditor memegang peran penting dalam memastikan terselenggaranya kualitas audit yang andal dan dapat dipercaya. Kualitas audit yang baik dapat tercapai apabila auditor mampu menjaga sikap profesional dengan memperhatikan berbagai faktor yang memengaruhi pelaksanaan audit. Independensi dan kompetensi auditor merupakan faktor internal yang diduga berperan dalam menghasilkan kualitas audit, sementara etika auditor diperlukan untuk menjaga integritas dan objektivitas auditor dalam menjalankan tugas profesionalnya. Tujuan penelitian ini adalah untuk menguji dan memperoleh bukti empiris mengenai pengaruh independensi dan kompetensi auditor terhadap kualitas audit dengan etika auditor sebagai variabel moderasi pada Kantor Akuntan Publik di Provinsi Bali. Sebanyak 19 Kantor Akuntan Publik di Provinsi Bali dilibatkan dalam penelitian ini dengan jumlah sampel sebanyak 67 responden yang ditentukan menggunakan metode non-probability sampling melalui teknik snowball sampling. Pengumpulan data dilakukan melalui metode survei dengan teknik kuesioner dan dianalisis menggunakan metode Structural Equation Modeling–Partial Least Square (SEM-PLS). Hasil analisis menunjukkan bahwa independensi auditor berpengaruh positif dan signifikan terhadap kualitas audit, sedangkan kompetensi auditor tidak berpengaruh signifikan terhadap kualitas audit. Selain itu, etika auditor tidak terbukti memoderasi secara signifikan hubungan antara independensi dan kualitas audit maupun antara kompetensi dan kualitas audit. Temuan penelitian ini menunjukkan bahwa kualitas audit lebih dipengaruhi oleh sikap independensi auditor dibandingkan oleh faktor kompetensi dan peran moderasi etika auditor.        
Co-Authors A.A. Ayu Erna Trisnadewi A.A. Ngurah Mayun Narindra Agung Adi Wiranata Anak Agung Ngurah Mayun Narindra Anak Agung Trisna Dwi PRATIWI Anggiriawan, Putu Budi Ardinanta, I Gede Aviel Aditya Azis, Ita Sylvia Azita BINTANG, Ida Ayu Made Cokorda Krisna Yudha Desi Tri Ira Santi Dewa Ayu Putu Cesya Aprillia Putr Dewa Ayu Santika Devi DEWI, Ni Komang Ayu Triana DEWI, Ni Putu Emi Kristina Dharmawan, Nyoman Ari Surya DWIPASARI, Made Sukma Ekajayanti, L.G.P. Sri Gabriella Handayani Ganawati, Nengah Gde Deny Larasdiputra I Dewa Ayu, Eka Pertiwi I Gusti Ayu Ratih Permata Dewi I Kadek Agus Krisna Adinata I Ketut Bagus Indranatha I Made Wianto Putra I Made Wianto Putra I Nyoman SUTAPA I Nyoman Sutapa I Wayan Gde Yogiswara Dharma Putra I Wayan Gede Agus Putra KARANG I Wayan Kartana Ida Ayu Sri Meitri Ida Bagus Agung Dharmanegara Ida I Dewa Ayu Manik Sastri Ida Idam Manik SASTRI Indriyani, Ni Made Vita Ita Sylvia Azita AZIS JAYANTI, Sri Eka Jayawarsa, A.A. Ketut Komang Adi Kurniawan Saputra L.G.P. Sri Eka Jayanti L.G.P. Sri Ekajayanti Luh Kade Datrini Made Gede Wirakusuma Narayana, Kadek Putra Santika NARINDRA, A.A Ngurah Mayun Ni Kadek Dhella Indri PUTRI Ni Kadek Putri HANDAYANI Ni Ketut Maya Diani Ni Komang, Ayu Agustini Ni Luh Mita Miati Ni Luh Putu Mita Miati, Ni Luh Putu Mita Ni Luh Putu Ratna Wahyu Ni Luh Putu Ratna Wahyu Lestari Ni Nengah Seri Ekayani Ni Nyoman Arista Widiasuari Ni Putu Emi Kristina DEWI Ni Putu Riasning Ni Putu Sintya Pratiwi Nugraha, Putu Gede Wahyu Satya Pertama, I Gde Agung Wira PERTIWI, Dewa Ayu Eka PRATIWI, Anak Agung Trisna Dwi PURWANTO, Indrawan PUTRA, Anak Agung Gede Wisnu Adi Pradana Putra, I Made Wianto RINI, Gst. Ayu Intan Saputra Sanjaya, I Gusti Agus Maha Putra Sanjaya, I Ketut Puja Wirya SARI, Kadek Ayu Kristina Indah Surasmi, Ida Ayu Tjokorda Istri Agung Lita Apriliana DEWI Trisnadewi, A.A. Ayu Erna Trisnadewi, A.A. Ayu Erna WIDNYANA, I Putu Dodi Wiranata, Agung Adi WIRIASTINI, Ni Luh Putu Wulandari, I Gusti Ayu Athina YAMAWATI, Ni Kd. Sioaji Yoga, I Gusti Agung Prama Yogiarta, I Made