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<![CDATA[PENGARUH MORAL REASONING, SKEPTISISME PROFESIONAL AUDITOR, TEKANAN KETAATAN DAN SELF-EFFICACY TERHADAP KUALITAS AUDIT ]]>
<![CDATA[Luh Komang Merawati]]>;
<![CDATA[Ni Luh Putu Yuni Ariska]]>
<![CDATA[ KRISNA: Kumpulan Riset Akuntansi Vol. 10 No. 1 (2018): Krisna: Kumpulan Riset Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Program Studi Akuntansi, Universitas Warmadewa ]]>
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<![CDATA[Kualitas audit sebagai suatu kondisi dimana auditor akan menemukan dan melaporkan pelanggaran dalam sistem akuntansi auditee. Temuan pelanggaran mengukur kualitas audit yang berkaitan dengan pengetahuan dan keahlian auditor, sedangkan pelaporan pelanggaran tergantung pada dorongan auditor untuk mengungkapkan pelanggaran tersebut. Penelitian ini bertujuan untuk mengetahui pengaruh moral reasoning, skeptisisme profesional auditor, tekanan ketaatandan self efficacy terhadap kualitas audit (studi kasus pada BPKP dan BPK RI Provinsi Bali). Penentuan sampel menggunakan metode sampling jenuh dan responden yang digunakan dalam penelitian ini adalah 85 Auditor pada Kantor BPKP dan BPK RI Perwakilan Provinsi Bali. Teknik analisis yang digunakan adalah analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa variabel moral reasoning dan tekanan ketaatan tidak berpengaruh terhadap kualitas audit. Variabel skeptisisme profesional auditor dan self-efficacy berpengaruh positif terhadap kualitas audit. Kata kunci :Moral reasoning, skeptisisme profesional auditor, tekanan ketaatan, self-efficacy, kualitas audit.]]>
<![CDATA[KEMAMPUAN PELATIHAN PASAR MODAL MEMODERASI PENGARUH PENGETAHUAN INVESTASI DAN PENGHASILAN PADA MINAT BERINVESTASI MAHASISWA ]]>
<![CDATA[Luh Komang Merawati]]>;
<![CDATA[I Putu Mega Juli Semara Putra]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 10 No 2 (2015) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
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<![CDATA[The aim of the study is to investigate the influence of investment knowledge and income on the students’ intention to invest their money in capital market, where capital markets training variable as moderating variable. In order to achieve the goal of the study, respondents are student of Faculty of Economics- University of Mahasaraswati’s in Denpasar. Using purposive sampling technique, data were analyzed using multiple regression analysis with interaction to test hypotheses. The result of the study shows that investment knowledge and income have a positive effect on students’ intention to invest their capital in the capital market. In contrast, according to the interaction test of capital market training as moderatingvariable does not show a significant effect. It means that capital market training unable to strengthen or weaken the relationship investment knowledge and incomes on students’ intention to invest.]]>
<![CDATA[PERAN KARAKTERISTIK KOMITE AUDIT DAN REPUTASI AUDITOR DALAM MENINGKATKAN KUALITAS AUDIT (Studi Empiris pada Perusahaan Manufaktur yang Mengganti Auditornya Secara Sukarela Tahun 2008-2011) ]]>
<![CDATA[Luh Komang Merawati]]>
<![CDATA[ Buletin Studi Ekonomi VOL.19.NO.2.AGUSTUS 2014.(PP 119-211) ]]>
Publisher : <![CDATA[Buletin Studi Ekonomi ]]>
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<![CDATA[The Role of Audit Committee Characteristic and Auditor Reputation in Audit Quality Improving. The purpose of this paper is to investigate the relationship between characteristic of audit committee (independence, financial and accounting expertise, governance expertise and activity) and auditor reputation with audit quality. The audit quality is measured based on current accrual. Population consists of Indonesian Stock Exchange listed companies from manufacturing industry in 2008 until 2011. Sample was collected based on purposive sampling and resulted in 25 companies who voluntarily switch their auditors within four years observation. Data was collected from the annual report and was analyzed with factor analysis. Hypotesis tested with multiple regression analysis. The research results found that audit committee characterictics and auditor reputation have significant effect on current accrual but in positive direction. This finding indicates that both auditor reputation and committee audit was unable to reduce current accrual and improve audit quality Keywords: committee audit, audit quality, corporate governance]]>
<![CDATA[Pengaruh Moderasi Karakteristik Komite Audit Dengan Opini Audit Going Concern Pada Pergantian Auditor ]]>
<![CDATA[Luh Komang Merawati]]>;
<![CDATA[I Dewa Nyoman Badera]]>;
<![CDATA[I Made Sadha Suardikha]]>
<![CDATA[ E-Jurnal Ekonomi dan Bisnis Universitas Udayana Volume.02.No.09.Tahun 2013 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Udayana ]]>
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<![CDATA[Modified going-concern audit opinion is expressed when the auditor found doubts about the entity’s sustainability. Issuance of going-concern audit opinion is not expected by the entity. Audit committee as corporate governance mechanisms are believed able to minimize the tendency of auditor change after the issuance of going-concern audit opinion. Hypothesis testing is divided into two logistic regression models using simple linear regression and MRA. The research results: 1) going concern audit opinion affects significantly on the possibility of auditor changes with the negative direction. 2) the influence of moderating audit committee’s characteristics such independence as well as accounting and financial expertise is significant and reinforces the negative effects of going concern audit opinion on auditor changes, while governance expertise and activity hold insignificant influence. Keywords: going concern, audit committees, corporate governance, auditors change]]>
<![CDATA[Fraud and Whistleblowing Intention: Organizational Justice Perspective ]]>
<![CDATA[Ni Wayan Rustiarini]]>;
<![CDATA[Luh Komang Merawati]]>
<![CDATA[ Riset Akuntansi dan Keuangan Indonesia Vol 5, No 3 (2020): Riset Akuntansi dan Keuangan Indonesia ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Surakarta ]]>
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DOI: 10.23917/reaksi.v5i3.11970
<![CDATA[Whistleblowing is considered as an effective control mechanism for detecting fraud. One of the factors that influence individuals to do whistleblowing is organizational justice. However, research on justice theory and whistleblowing is still limited. This study aims to investigate the role of distributive justice, procedural justice, and interactional justice on whistleblowing intention. This study uses an experimental laboratory method. The subjects were 124 accounting employees in the private and public sectors. The findings show that the employee who experience fair organizational justice (distributive, procedural, and interactional) have higher whistleblowing intentions than employees in unfair conditions. This study also reveals that does no whistleblowing intention difference between private and public employees.]]>
<![CDATA[Financial Inclusion on Indonesia's Financial System Stability: The Role Intervening of Financial Technology ]]>
<![CDATA[I Dewa Made Endiana]]>;
<![CDATA[Luh Komang Merawati]]>
<![CDATA[ Jurnal Keuangan dan Perbankan Vol 26, No 2 (2022): APRIL 2022 ]]>
Publisher : <![CDATA[University of Merdeka Malang ]]>
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DOI: 10.26905/jkdp.v26i2.6914
<![CDATA[This study aims to express the concept of thinking related to in-depth financial development through financial inclusion with the intervention of new technological developments which are expected to have a positive impact on increasing the stability of Indonesia's financial system. This study uses the Estimation Error Correction Model (ECM). Banking instruments represented by international investment banking have a significant effect in the long term on the stability of the Indonesian financial system. Then on financial inclusion instruments, the number of financial office services has a significant influence on NPL performance which reflects the performance of the financial system. Fintech instruments that encourage financial inclusion, such as the number of ATMs and e-money, do not have a significant impact on financial system stability. Policy recommendations that can be made can be through fintech socialization as a form of financial integration to achieve speed, effectiveness and efficiency of access to unbanked communities. In addition, in the short term, as the socialization and realization of fintech processes are integrated into the unbankable community, the construction of bank branches as financial service offices also needs to be carried out as an effort to expand the deepening of access to financial information and services]]>
<![CDATA[Moralitas, Pengendalian Internal Dan Gender Dalamkecenderungan Terjadinya Fraud ]]>
<![CDATA[Luh Komang Merawati]]>;
<![CDATA[I Nym Kusuma Adnyana Mahaputra]]>
<![CDATA[ Jurnal Akuntansi Vol. 21 No. 1 (2017): January 2017 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Tarumanagara ]]>
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DOI: 10.24912/ja.v21i1.132
<![CDATA[Morality, Internal Controland Gender in Fraud.University is an economicentity which is required to be accountable and transparent in funds management.Accountability can be indicated through financial reporting that is free from fraud.Fraud refers to the intentionally accountingerrors to mislead the financial statementreaders and usersin order to taking advantages. This research conducted with researchdesign experiments 2x2 factorial by adding a gender perspective in examining thetendency of commit accounting fraud between individuals who have a (high or low)level of moral reasoning and (with or without) elements of internal control organizationas factors that could cause accounting fraud. Data was analyze with two-waysANOVA and Mann Whitney test in testing hypotheses. Research results indicatesignificant differences in the tendency of the accounting fraud due to the level ofmorality, internal control and gender. The results of this study are expected to providerecommendations in evaluating internal control policy to prevent fraudulent accountingpractices and the importance of ethics and character education in the universityenvironment to reduce the intention of fraud.]]>
<![CDATA[BUDGETARY GOAL CHARACTERISTICS DAN TRANSPARANSI SERTA PENGARUHNYA TERHADAP KINERJA ANGGARAN DAN KINERJA MANAJERIAL ]]>
<![CDATA[Luh Komang Merawati]]>
<![CDATA[ Jurnal Widya Akuntansi dan Keuangan Vol 1 No 1 (2019): Widya Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[UNHI Press ]]>
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DOI: 10.32795/widyaakuntansi.v1i1.246
<![CDATA[Budget performance and managerial performance in public sector has been public concern and much noticed by the public since they are closely related to the aspects of public accountability. Achievement of budget performance and managerial performance is determined by the level of transparency and budgetary goal characteristics which consists of indicators of budgetary participation, difficulty in budget goals, budget feedback, budget evaluation and difficulty in budget goals. This research was conducted to examine the effect of budgetary goal characteristics and transparency on budget performance and managerial performance in the Housing, Settlement and Land Agency (DPKPP) of Denpasar City, Bali Province. The data collection method used is by distributing questionnaires and obtained as many as 51 respondents as samples based on purposive sampling technique. The data analysis technique uses Partial Least Square analysis. The results showed that the budgetary goal characteristics did not affect budget performance, the budgetary goal characteristics had a positive effect on managerial performance, transparency had a positive effect on budget performance, while transparency had a negative effect on managerial performance in DPKPP Denpasar.]]>
<![CDATA[UPAYA PENYEDIAAN INFORMASI MELALUI PENYUSUNAN DATA PRODUK PERTUNJUKAN ]]>
<![CDATA[Luh Komang Merawati]]>;
<![CDATA[Kadek Anantazikha]]>
<![CDATA[ Jurnal AKSES Vol 12 No 1 (2020): Jurnal Akses ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Universitas Ngurah Rai ]]>
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DOI: 10.47329/jurnalakses.v12i1.688
<![CDATA[Bali Nusa Dua Theatre is an international theatre, classy and prestigious entertainment venue. The activities carried out by the company are doing an art performance with spectacular show that combines stage art, visual effects and sound systems, as well as dancers with various stage skills that are staged in the Bali Nusa Dua Theatre 4 times a week every Monday, Wednesday, Friday, and Saturday. The service program was carry out through the compilation of a data product performance. The method used in the activities of compiling the product data in Bali Nusa Dua Theatre is by conducting assistance and socialization. Compilation of product data in Bali Nusa Dua Theatre has been successfully carried out through assistance in compiling a product data by recording the types of product, names of dancers and dance studios of dancer.]]>
<![CDATA[ROLE STRESSOR, SELF-COMPASSION AND HEALTHY LIFESTYLE ON AUDITOR PERFORMANCE: CASE OF BALI PROVINCE ]]>
<![CDATA[Luh Komang Merawati]]>
<![CDATA[ Journal of International Conference Proceedings (JICP) Vol 2, No 1 (2019): Proceedings of the 3rd International Conference of Project Management (ICPM) Bal ]]>
Publisher : <![CDATA[AIBPM Publisher ]]>
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DOI: 10.32535/jicp.v2i1.454
<![CDATA[This study aims to determine the effect of role stressors, self-compassion and healthy lifestyle on the performance of government auditors in BPKP and BPK RI Representative of Bali Province in Denpasar. Role stressor dimensions include role ambiguity, role overload and role conflict. Data was obtained by distributing questionnaires and analyzed using multiple linear regression. The results indicate that role ambiguity and role overload negatively affect auditor performance while role conflict, self-compassion and healthy lifestyle do not affect auditor performance.]]>
