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KEMAMPUAN PERGANTIAN AUDITOR DAN PRIOR OPINION MEMODERASI PENGARUH POTENSI FINANCIAL DISTRESS TERHADAP OPINI GOING CONCERN Putu Yudha Asteria Putri; Ida Bagus Putra Astika; Made Gede Wirakusuma
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.06.NO.09.TAHUN 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (446.43 KB) | DOI: 10.24843/EEB.2017.v06.i09.p03

Abstract

This study aimed to get empirical evidence the auditor's ability to change and prior opinion in moderating influence on the potential financial distress Award going concern opinion. There’s a going concern opinion because the company indicated no longer able to carry out its life. The results of previous studies get inconsistent results in terms of the potential influence on the provision of financial distress going concern opinion. The existence of a contingency approach can be completed in this study, where the variables change of auditor and prior opinion allegedly moderating influence on the potential financial distress Award going concern opinion. This study uses secondary data. Manufacturing companies listed in Indonesia Stock Exchange period 2009-2015 the population in this study by the amount total of the samples are 77 samples were selected by purposive sampling.
ANALISIS VARIABEL KEUANGAN SEBAGAI PREDIKTOR BETA SAHAM I Kadek Satria Nova; I Wayan Ramantha; Made Gede Wirakusuma
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.03.N0.02.TAHUN 2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

There are certain risks and returns that may appear and need to be considered by investors in capital market. The two types of risk are systematic risk and unsystematic risk. Systematic risk is also called as beta since it is the measurement of systematic risk. Based on previous researches, it was obtained that financial variables including financial leverage, liquidity, asset growth, profitability and dividend payout ratio had inconsistent results as stock beta predictor. Therefore the researcher is motivated to examine these financial variables as the stock beta predictor. Technique of data analysis in this research are of test of classic assumptions and test of hyphotesis that used multiple regression analysis. The research result: 1) financial leverage cannot  affect stock beta because. 2) Liquidity has negative significant effect to stock beta. 3) Asset growth cannot affect stock beta. 4) Profitability  has positive significant effect to stock beta. 5) Dividend payout ratio cannot affect to stock beta.
PENGARUH KOMITMEN ORGANISASI DAN GAYA KEPEMIMPINAN PADA HUBUNGAN ANTARA PARTISIPASI ANGGARAN DAN KINERJA MANAJERIAL (Studi Empiris pada BPR di Bali) Komang Krishna Yogantara; Made Gede Wirakusuma
E-Jurnal Ekonomi dan Bisnis Universitas Udayana Volume.02.No.08.Tahun 2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

The purpose of this research to demonstrate empirically the effect of budget participation on managerial performance in which variable organizational leadership style and commitment as moderating variable on BPR in Bali. The data was collected by questionnaire method to scale (measure) participatory budgeting, organizational commitment, leadership style, managerial performance. Examination hypothesis used were moderate analisys regression (MRA). The result of the test showed that organizational commitment does not moderate the relationship between budgetary participation and performance. Leadership style does not moderate the relationship between budgetary participation and performance.   Keywords: Style of Leadership, Organizational commitment, Managerial performance, Budget participation
PENGARUH OPINI GOING CONCERN, PERGANTIAN MANAJEMEN, KESULITAN KEUANGAN, DAN REPUTASI AUDITOR PADA AUDITOR SWITCHING Cok Krisna Yudha; Ni Ketut Rasmini; Made Gede Wirakusuma
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.07.NO.02.TAHUN 2018
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (664.734 KB) | DOI: 10.24843/EEB.2018.v07.i02.p04

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh opini going concern, pergantian manajemen, kesulitan keuangan dan reputasi auditor pada auditor switching serta menguji perbedaan pengaruh opini going concern, pergantian manajemen, kesulitan keuangan dan reputasi auditor pada auditor switching antara perusahaan berukuran besar, sedang dan kecil. Data penelitian dikumpulkan dari perusahaan manufaktur terbuka (Tbk) yang terdaftar di BEI. Jumlah pengamatan sejumlah 368 observasi dari tahun 2013-2015. Metode analisis menggunakan uji regresi logistik dan uji beda koefisien regresi. Hasil studi menunjukkan bahwa terdapat pengaruh kesulitan keuangan dan reputasi auditor terhadap auditorswitching. Namun opini going concern dan pergantian manajemen tidak berpengaruh terhadap auditor switching. Hasil penelitian juga menyimpulkan bahwa terdapat perbedaan pengaruh opini going concern, pergantian manajemen, kesulitan keuangan dan reputasi auditor pada auditor switching antara perusahaan besar dan kecil.
THE INFLUENCE OF INTELLECTUAL INTELLIGENCE, EMOTIONAL INTELLIGENCE AND SPIRITUAL INTELLIGENCE IN ETHICAL BEHAVIOR WITH EXPERIENCE AS A MODERATING VARIABLE tiara kusuma dewi; Made Gede Wirakusuma
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.07.NO.09.TAHUN 2018
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (420.403 KB) | DOI: 10.24843/EEB.2018.v07.i09.p01

Abstract

This study aimed to examine the effects of intellectual intelligence, emotional intelligence and spiritual intelligence on ethical behavior with experience as a moderating variable. The data used in this study is the primary data obtained through questionnaires with auditors as respondents and measured using a 5 points Likert Scale. The analysis technique used is Moderate Regression Analysis (MRA) This Study finds that intellectual intelligence, emotional and spiritual intelligence prove have a positive effect on the ethical behavior. In addition, this study found that the variable of experience had strengthen the influence of intellectual intelligence, emotional intelligence spiritual intelligence on ethical behavior.
PENGARUH DESENTRALISASI FISKAL PADA PERTUMBUHAN EKONOMI DENGAN MODERASI AKUNTABILITAS PELAPORAN KEUANGAN Dewa Made Adi Kesuma Yudha; Made Gede Wirakusuma; Ni Ketut Rasmini
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.05.NO.08. TAHUN 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

Penelitian ini bertujuan untuk mendapatkan bukti empiris pengaruh desentralisasi fiskal pada pertumbuhan ekonomi dan kemampuan akuntabilitas pelaporan keuangan dalam memoderasi desentralisasi fiskal pada pertumbuhan ekonomi. Sumber data yang digunakan adalah data sekunder dari kabupaten/kota di Provinsi Bali tahun 2007 sampai dengan 2013. Pengujian hipotesis penelitian menggunakan Moderated Regression Analysis. Hasil pengujian hipotesis menunjukkan bahwa derajat desentralisasi fiskal berpengaruh positif pada pertumbuhan ekonomi dan akuntabilitas pelaporan keuangan tidak memoderasi pengaruh desentralisasi fiskal pada pertumbuhan ekonomi.
PENGARUH PENGUNAAN SISTEM COMPUTER ASSISTED TEST PADA EFISIENSI BIAYA DAN AKUNTABILITAS PUBLIKASIAN HASIL (STUDI PADA TES SELEKSI PENERIMAAN CPNS DI KABUPATEN JEMBRANA DAN KARANGASEM TAHUN 2014) I Ketut Buana; Made Gede Wirakusuma
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME 05.NO.06. TAHUN 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

Selection of the CPNS (Public Official Candidates) by using the Computer Answer Sheet  results is prone to manipulation of data physically.National Civil Service Agency introduces Computer Assisted Test (CAT) System since 2009. Nationally, the CAT system is a must to use on 2014, including the selection CPNS Jembrana and Karangasem Regency. This research examines an influence of the use of the CAT system variables towards cost efficiency and accountability of the publication of results. The number of respondents in this research is 1,825 people which qualified the respondent's purposive sampling. Questionnaire distributed to participants of the selection shortly after a basic competency tests in the CAT Station at Region X of BKN Office in Denpasar. Analytical techniques used are simple linear regression analysis. The result of this research determines that the use of the CAT system has positive influences on cost efficiencies and also has a positive influence on accountability of the publication of results. By this research can be concluded that the use of the CAT system is effective and efficient. In future the intuition sugested to develop and use CAT system widely.
KEADILAN PROSEDURAL DAN IKLIM KERJA ETIS SEBAGAI PEMODERASI PENGARUH PARTISIPASI PENGANGGARAN PADA SENJANGAN ANGGARAN (Studi Empiris Pada Pemerintah Kabupaten Tabanan) Putu Pande Ariawan; Made Gede Wirakusuma; Made Dwi Ratnadi
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME 04.NO.07.TAHUN 2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

The research to examine that procedural justice and ethical work climate as a moderation variabels for the effect of budgetary participation on budgetary slack. This research was conducted at 41 SKPD in Tabanan regency. The sample was taken by purposive sampling with criteria. Data collected by survey method. The respondents were 123 government officers in Tabanan regency who were involved in budgetary planning.The empirical analysis is conducted using Moderated Regression Analysis.The results of this research  that the budgetary participation give positive effect on budgetary slack. The interaction between budgetary participation and procedural justice decrease the budgetary slack, meanwhile the interaction between budgetary participation and ethical work climate increase the budgetary slack.
PENGARUH ADVERSE SELECTION DAN NEGATIVE FRAMING PADA KECENDERUNGAN ESKALASI KOMITMEN Ni Kadek Ari Puspa Sari; Made Gede Wirakusuma
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.05.NO.03.TAHUN 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

Eskalasi komitmen merupakan suatu pengambilan keputusan untuk  meningkatkan atau memperluas komitmen terhadap suatu proyek atau investasi tertentu meskipun proyek atau investasi tersebut mengindikasikan kegagalan. Penelitian ini bertujuan untuk mendapatkan bukti empiris dari pengaruh adverse selection dan pengaruh negative framing pada kecenderungan eskalasi komitmen. Penelitian ini menggunakan desain eksperimen faktorial 2 x 2 dengan instrumen berupa kasus. Partisipan dalam penelitian ini adalah mahasiswa S2 program MAKSI dan MM sebagai proksi  manajer yang dipilih dengan teknik purposive sampling, yaitu telah menempuh mata kuliah Akuntansi Manajemen dan Manajemen Keuangan sebanyak 196 partisipan. Teknik analisis yang digunakan adalah two ways ANOVA. Hasil penelitian ini menunjukkan bahwa adverse selection berpengaruh pada kecenderungan eskalasi komitmen. Selain itu, penelitian ini juga membuktikan kecenderungan eskalasi komitmen dipengaruhi oleh negative framing.
IMPLIKASI PENGUNGKAPAN BEBAN CORPORATE SOCIAL RESPONSIBILITY PADA KINERJA PASAR PERUSAHAAN YANG TERDAFTAR DI BEI Ni Wayan Septia Wini; Made Gede Wirakusuma; Maria M. Ratna Sari
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.06.NO.08.TAHUN 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (537.039 KB) | DOI: 10.24843/EEB.2017.v06.i08.p06

Abstract

The purpose of this study was to obtain empirical evidence of the influence of CSR disclosure of expenses on the market performance of companies listed on the BEI and examine the differences in market performance of financial and non-financial companies that revealed the expenses of CSR in BEI. The population in this study are the financial and non financial companies listed on the Stock Exchange in 2011-2015. The sampling method that used is purposive sampling method. The samples consisted of 11 financial companies and 18 non-financial companies. Analysis technique used is simple linear regression test and independent sample t-Test. The test results show there is a significant negative influence between the disclosure of CSR expenses with market performance of the companies listed on the BEI. Also found that there are differences in the performance of financial markets and non-financial companies that disclose their CSR expense.
Co-Authors - Nurhayati A.A. Gde Dwi Aditya A. A.A. Putri Pintari Dewi AA Gde Trisna Dwija Putra Agusta Amamda Wulandari Ahmad, Mubashir Ajeng Saraswati Ali, Amjad Anak Agung Ayu Ratih Radityastuti Anak Agung Eka Darmayanthi Anak Agung Istri Pawitradewi Anak Agung Ngurah Bagus Dwirandra Anak Agung Ngurah Mahaputra Bismantara Anak Agung Pradnya Satya Nugraha Andini Permata Sari Angelia Putri Surya Haryanti Ayu Nikita Vira Bagus Ananta Diva Muria Sidhi Bayu Darma Putra Budi Anggiriawan Byantoro Istahargyo Cahyani, Ni Luh Pipin Chasanah, Amalia Nur Chrismendo Haniel Caesario Cok Krisna Yudha Dea Handrika Desak Made Gita Lestari Dewa Ayu Try Wahyuni Dewa Gede Wirama Dewa Ketut Wira Santana Dewa Made Adi Kesuma Yudha Dewangga, Anak Agung Bagus Dharma Putra Dian Prawitasari Diana Puspitasari DODIK ARIYANTO EKA ARDHANI SISDYANI Eka Ardhani Sisdyani Etta Citrawati Yuliastary Febriana, Artha Ferawati, Laeli Fery Riyanto Firdaus, Alifia Firmanda Gayatri Gayatri Gede Rama Wirya Nanda Gede Rudi Harta Pratama Giri Hanafi Cahyadi Herry Subagyo I Dewa Gede Dharma Suputra I Dewa Made Sukadana I Gde Ary Wirajaya I Gede Aditya Baskara I Gede Kurniawan Wijaya I Gede Sunar Ardika I Gusti Agung Sri Mustika Putra I Gusti Ayu Nata Dewi Utari I Gusti Ayu Ratih Permata Dewi I Kadek Satria Nova I Ketut Buana I Ketut Sujana I Made Arthana I Made Dwi Sumba Wirawan I Made Mertha I Made Ryan Ananta Putra I Made Ryan Ananta Putra I Made Sukartha I Putu Laksmana Narayana I Wayan Ramantha Ibrahim, Nor Fauziana Ida Ayu Gede Purba Dianthi Ida Ayu Nirma Pameswari Ida Ayu Nyoman Utari Gandawati Ida Bagus Ngurah Indra Pramana Ida Bagus Putra Astika Indah Berliana Istiani, Defi K. Budiartha Kadek Ari Dyah Wilatini Kadek Gita Amdika Putri Kadek Gita Arwinda Sari Kadek Meinawati Kadek Rosita Dewi Indra Pratiwi Ketut Riandita Anjar Saraswati Khan, Faisal Khan, Usman Komang Krishna Yogantara Lina Andriyanti Luh Gede Ayu Nidya Wulandari Luh Made Intan Pratiwi Maaz Ud Din Made Aditya Bayu Pradhana Made Ayu Prilla Winda Puspita Made Dwi Harmana Made Hardy Suardinatha Made Indira Dwijayanti Maria Meiatrix Ratna Sari Muhimatul Kibtiyah Natasha Rizky Annisa Ngakan Made Dwi Purawan Ni Kadek Ari Puspa Sari Ni Kadek Meigi Antika Putriani Ni Kadek Piena Jayanthi Putri Ni Ketut Junika Dewi Ni Ketut Rasmini Ni Ketut Ressa Mahayani Ni Ketut Wardayanti Ni Komang Ayu Anita Dewi Ni Komang Meilantari Sukrasta Ni Komang Putri Sari Talamaosandi Ni Komang Rima Susanti Ni Komang Sri Ariyani Ni Komang Sutrisni Ni Luh Dina Rahayu Ni Luh Made Dian Purnami Putri Ni Luh Putu Lestari Dewi Ni Luh Putu Ratna Wahyu Lestari Ni Luh Putu Wiagustini Ni Made Adhika Verawati Ni Made Ayu Nirmalasari Putri Erawan Ni Made Dwi Ratnadi Ni Made Liestya Oktarini Ni Made Rai Juniariani Ni Made Regina Amandani Ni Made Resita Purnama Dewi Ni Made Trisna Savitri Ni Made Vita Indriyani Ni Made Wiryathi Ni Nyoman Ayu Adelina Trisnawati Ni Nyoman Sri Rahayu Damayanti Ni Putu Ari Kusmirawati Ni Putu Ayu Bawantari Ni Putu Ayu Desy Indrayanti Ni Putu Shanti Millawati Ni Putu Sri Harta Mimba Ni Putu Widyantari Ni Wayan Arikarsita Ni Wayan Ayu Kasmini Ni Wayan Lady Andini Ni Wayan Ristiari Jananti Ni Wayan Septia Wini NI WAYAN YUNIASIH Nusair, Ahmad Ershaid Nyoman Putra Yuna Aditya Nyoman Suta Artama Oktavia, Vicky Olipyantari, Ni Putu Eka Pande Putu Maha Gayatri Putri Permata Sari, Anggi Pratama, Arif Yuda Nur Prawitasari, Dian Purusa, Nanda Adhi Putu Agus Ardiana Putu Amanda Yadiari Putu Arimbawa Putu Bayu Eka Yustikarana Putu Budi Anggiriawan Putu Gede Wisnu Permana KAWISANA Putu Malindasari PUTU MANIK CINDRAWATI Putu Pande Ariawan putu sri wartini Putu Widiantari Putu Yudha Asteria Putri Rahmat Budi Santoso Rai Gina Artaningrum Rajwa, Jilan Nafiatur Safitri, Maria Sih Darmi Astuti Silvia Angruningrum Surya, Putu Pryanka Chitta Susianto, Tony Natayo tiara kusuma dewi Tri Purwani, Tri Ud Din, Maaz Vanda Grace Novelia Ohee Yoana Dharmawan