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ANALISIS FAKTOR YANG MEMPENGARUHI AUDIT DELAY PADA PERUSAHAAN FOOD AND BEVERAGES TERCATAT DI BEI 2009-2011 Mantik, I Made Ngurah Sudewa; Sujana, Edy
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 1, No 1 (2013)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v1i1.356

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Ukuran Perusahaan, Solvabilitas, danReputasi Auditor secara simultan maupun secara parsial. Populasi dalam peneltian ini yaitu perusahaanFood and Beverages di Indonesia yang terdaftar di BEI pada tahun 2009–2011 sebanyak 14 perusahaandiambil secara purposive sampling. Data yang dikumpulkan merupakan data sekunder dengan metodedokumentasi melalui www.idx.com dan Indonesian Capital Market Directory. Pengujian prasyarat analisismeliputi uji normalitas, uji multikolinieritas, uji heteroskedastisitas dan uji autokorelasi, serta analisisregresi linear berganda.Hasil penelitian menunjukkan pada perusahaan food and beverages yang terdaftar di Bursa EfekIndonesia tahun 2009-2011 bahwa: 1) Ukuran Perusahaan tidak mempunyai pengaruh terhadap AuditDelay, 2) Solvabilitas mempunyai pengaruh terhadap Audit Delay. 3) Reputasi Auditor mempunyaipengaruh terhadap Audit Delay, dan 4) Ukuran Perusahaan, Solvabilitas, dan Reputasi Auditormempunyai pengaruh secara bersama-sama terhadap Audit Delay,. Berdasarkan koefisien determinasisebesar 0,485, berarti variabel bebas tersebut secara simultan mempengaruhi 48,5% Audit Delay.Sebesar 51,5%Kata Kunci : Audit Delay, Reputasi Auditor, Solvabilitas dan Ukuran Perusahaan
ANALISIS TRANSPARANSI DAN AKUNTABILITAS DALAM SIKLUS PENGANGGARAN KEUANGAN DESA SEBAGAI SALAH SATU UPAYA MEWUJUDKAN PENGANGGARAN YANG EFEKTIF DAN EFISIEN (Studi Kasus Pada Desa Wanagiri, Kecamatan Sukasada, Kabupaten Buleleng) Muliyana, Septa; Marvilianti Dewi, Putu Eka Dianita; Sujana, Edy
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 10, No 1 (2019)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v10i1.20572

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui 1) proses penganggaran keuangan desa, 2) bentuk transparansi dan akuntabilitas dalam siklus penganggaran keuangan desa dan 3) kendala-kendala yang dihadapi dalam proses penganggaran keuangan desa di Desa Wanagiri, Kecamatan Sukasada, Kabupaten Buleleng. Penelitian ini mengunakan pendekatan kualitatif deskriptif. Informan dalam penelitian ini terdiri dari:1) Kepala Desa, 2) Sekretaris Desa, 3) Kaur Keuangan, 4) Kaur Perencanaan, 5) Masyarakat. Analisis data dilakukan melalui 4 tahapan, yaitu: 1) Pengumpulan Data, 2) Reduksi Data, 3) Penyajian Data, 4) Penarikan Kesimpulan.Hasil penelitian menunjukkan bahwa dalam melaksanakan proses penganggaran keuangan desa, desa Wanagiri sangat mengedepankan musyawarah dengan masyarakat untuk memperoleh suatu keputusan yang tepat. Perangkat desa Wanagiri juga sudah menerapkan prinsip transparansi dan akuntabilitas dengan baik. Namun, masih terdapat kendala yang dihadapi dalam proses penganggaran keuangan yaitu terkait perubahan perundang-undangan, kekurangan dana, faktor cuaca yang kurang mendukung dan sumber daya manusia yang rendah
Pengaruh Moralitas Individu, Komitmen Organisasi, Kultur Organisasi, Dan Gaya Kepemimpinan Terhadap Good Corporate Governance Pada Lpd Se-Kabupaten Buleleng yumia, sania; Sujana, Edy
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 12, No 3 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v12i3.34623

Abstract

This research aims to determine the effect of individual morality, organizational commitment, organizational culture, and leadership style on good corporate governance in LPDs throughout Buleleng Regency. The population of this research is all employees who work in LPD in Buleleng Regency totaling 818 people, the sample technique used is purposive sampling. The number of samples in this research are 96 respondents. The data analysis technique in this research is quantitative using multiple linear regression analysis. The results of this research indicate that are (1) individual morality has a positive and significant effect on good corporate governance, (2) organizational commitment has a positive and significant effect on good corporate governance, (3) organizational culture has a positive and significant effect on good corporate governance, (4) Leadership Style has a positive and significant effect on good corporate governance.  
PENGARUH TIME BUDGET PRESSURE, AKUNTABILITAS, DAN INDEPENDENSI TERHADAP KUALITAS HASIL AUDIT (Studi Empiris pada 3 Kantor Inspektorat di Provinsi Bali) Sanjaya, Kadek Suartama; Sujana, Edy; Herawati, Nyoman Trisna
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 10, No 1 (2019)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v10i1.20565

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh time budget pressure, akuntabilitas, dan independensi terhadap kualitas hasil audit. Metode penelitian yang digunakan adalah metode penelitian kuantitatif dengan data primer yang diperoleh dari data kuesioner yang diukur menggunakan skala likert 1 sampai 5. Penelitian ini dilakukan di Kantor Inspektorat Provinsi Bali, Inspektorat Kota Denpasar, dan Inspektorat Kabupaten Buleleng. Metode pengambilan sampel yang digunakan dalam penelitian ini adalah teknik sampling jenuh, sehingga diperoleh jumlah sampel sama dengan jumlah populasi yaitu 38 responden, dimana jumlah auditor di Inspektorat Provinsi Bali sebanyak 14 orang, Inspektorat Kabupaten Buleleng sebanyak 14 orang, dan Inspektorat Kota Denpasar sebanyak 10 orang Data penelitian ini dikumpulkan dengan menggunakan kuesioner yang kemudian diolah dengan uji analisis regresi linear berganda dengan bantuan SPSS 24.0 untuk Windows.Hasil penelitian menyatakan bahwa (1) time budget pressure (X1) berpengaruh negatif dan signifikan terhadap kualitas hasil audit, sedangkan (2) akuntabilitas (X2) serta (3) independensi (X3) berpengaruh positif dan signifikan terhadap kualitas hasil audit, dan (4) time budget pressure, akuntabilitas, dan independensi secara bersama-sama berpengaruh signifikan terhadap kualitas hasil audit. Jika time budget pressure yang dirasakan oleh auditor semakin kuat maka akan menyebabkan kualitas hasil audit semakin menurun, sedangkan jika akuntabilitas dan independensi yang dimiliki auditor semakin baik maka kualitas hasil audit akan semakin meningkat.
The Effect of Moral Reasoning on Intention to Fraud in the Procurement of Goods and Services under Obedience Pressure: An Experimental Study Sujana, Edy; Dewi, Nyoman Ayu Wulan Trisna
Jurnal Ilmiah Akuntansi Vol 6, No 2: December 2021
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v6i2.38944

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This study examines the influence of obedience pressure and individual moral reasoning on the attention to commit fraud in the context of the procurement of goods and services. This study uses a 2x2 factorial experimental design. The participants in this study were undergraduate accounting students who have passed courses in Professional Ethics, Public Sector Accounting, and Forensic Accounting who acted as implementers of the procurement of goods and services. Hypothesis testing in this study used ANOVA. The results of this study found the effect of obedience pressure and individual moral reasoning in committing fraud in the procurement of goods and services. Under conditions of obedience pressure, individuals with low moral reasoning will tend to commit fraud compared to individuals with high moral reasoning. Thus, individuals who have high moral reasoning tend to behave ethically, even though they are faced with pressure from superiors.
Pengaruh Profesionalisme, Kompetensi, dan Pengalaman Kerja Terhadap Kualitas Laporan Keuangan Badan Usaha Milik Desa di Kecamatan Sawan Novia, Oky; Sujana, Edy
Jurnal Akuntansi Profesi Vol 12, No 2 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v12i2.35780

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This study aims to see the influence professionalism, competence, and work experience of the financial statement of Vilage-owned Enterprises in Sawan Subdistrict. The population of this research is all employees who work in Vilage-owned Enterprises Sawan Subdistrict totaling 137 people, the sample technique used is purposive sampling. The number of samples in this study were 39 respondents. The data analysis technique in this research is quantitative using multiple linear regression analysis which is processed with the help of SPSS 20 for Windows. The results of the study indicate that 1) professionalism had a positive and significant effect toward the quality of financial statement,(2) competence had a positive and significant effect toward the quality of financial statement, and (3) work experience had a positive and significant effect toward the quality of financial statement.Keywords: competence, professionalism, quality of financial statement, work experience
Pengaruh Komitmen Organisasi, Locus Of Control Dan Implementasi Good Governance Terhadap Kecenderungan Kecurangan (Fraud) Akuntansi Pada Lembaga Perkreditan Desa Di Kecamatan Seririt lyana, komang rosa; Sujana, Edy
Jurnal Akuntansi Profesi Vol 12, No 2 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v12i2.35621

Abstract

This study aims to determine the effect of organizational commitment, locus of control and implementation of good governance on the tendency of accounting fraud in village credit institutions in Seririt District. The population used by researchers in this study were all LPD in Seririt District, totaling 25 LPD. The sampling technique used is purposive sampling. The number of samples in this study were 21 LPD with a total of 63 respondents. The data analysis technique in this study is quantitative using multiple linear regression analysis with the help of SPSS version 24.0 for windows. The results of the study show that (1) organizational commitment has a negative and significant effect on the tendency of accounting fraud at LPD in Seririt District, (2) locus of control has a positive and significant effect on the tendency of accounting fraud in LPDs in Seririt District, (3) the implementation of good governance has a negative and significant effect on the tendency of accounting fraud at the LPD in Seririt District.
Evaluasi Audit Internal atas Prosedur Pemberian Kredit dengan Ajaran Karma Phala sebagai Pedoman Penyelesaian Kredit Bermasalah Riskiyanti, Kadek Irma; Sujana, Edy
Jurnal Ilmiah Akuntansi dan Humanika Vol 11, No 3 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v11i3.36156

Abstract

The aim of this study was to determine the application of credit procedures in Koperasi Pegawai Negeri (KPN) Susila Bhakti according to the established standard operating procedures, the effectiveness of internal audits especially the compliance of internal control over credit lending procedures based on the COSO component that has been implemented in KPN Susila Bhakti, and the role of the law of karma phala in solving credit problems in KPN Susila Bhakti. The method used in this research was descriptive qualitative with an empirical study approach. Data were collected through the process of interviews, documentation, and observations. The results of this study revealed that 1) compliance with credit lending procedures has not been fully implemented and resulted in non-performing loans at KPN Susila Bhakti, 2) internal audit especially internal control based on COSO that is implemented in KPN Susila Bhakti has not been fully effective as it can be seen from the results of the interview that most of the components have not been maximally carried out by KPN Susila Bhakti internally, there are still weaknesses in each component, 3) The role of the law of karma phala in resolving non-performing loans in KPN Susila Bhakti gives trust to the management and members of the cooperative to fulfill their respective obligations.
FRAUD RISK MANAGEMENT: AN ANTI-FRAUD MODEL FOR TOURIST ACCOMMODATION IN BALI Nyoman Sunarti; Putu Sukma Kurniawan; Edy Sujana; I Nyoman Putra Yasa
Asia Pacific Fraud Journal Vol 5, No 1: Volume 5, No. 1st Edition (January-June 2020)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (331.764 KB) | DOI: 10.21532/apfjournal.v5i1.144

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This study aims to examine fraud in hotels by developing a Fraud Risk Management (FRM) design. FRM is developed through several stages, including preliminary analysis, preparing the initial design of the FRM, testing the implementation, making correction, and preparing the final design of the FRM. The research method used in this study is a qualitative method by combining Research and Development (R&D) methods. Data collection is done through interview, observation, and documentation techniques. Data analysis method is carired out through data reduction, data presentation, and drawing conclusions. The data sources used in this study are primary data and secondary data. The results of this study show that basically both types of hotels have the same potential for fraud but with different business processes. The FRM design implemented can be divided into 2: general design and specific design. There are some corrections which can finally result in FRM design in accordance with the conditions of each hotel. 
PERAN SISTEM INFORMASI AKUNTANSI BERBASIS MOBILE BAGI PENINGKATAN KINERJA UMKM Ni Kadek Sinarwati; Edy Sujana; Nyoman Trisna Herawati
KRISNA: Kumpulan Riset Akuntansi Vol. 11 No. 1 (2019): Krisna: Kumpulan Riset Akuntansi
Publisher : Fakultas Ekonomi, Program Studi Akuntansi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (249.439 KB)

Abstract

The presence of a mobile-based Accounting Information System (AIS) for MSMEs is expected to play a role in improving the performance of MSMEs. This study aims to analyze the role of mobile-based AIS for MSMEs. The type of research is qualitative descriptive. The role measurement is done by measuring the performance of MSMEs before and after using AIS in managing their business. AIS plays a role if there are significant differences in MSMEs performance. MSMEs administrative management data is collected by observation, interviews and in-depth interviews. The sample is determined by the quota method and purposive sampling. The data analysis technique used is qualitative descriptive analysis. The results showed that mobile-based AIS plays a role in improving the business performance of MSMEs with indicators after the implementation of AIS MSMEs business administration is more neat and organized than before the implementation of SIA, after the implementation of mobile-based AIS, MSMEs was able to prepare its business financial statements. The ability of MSMEs to compile financial statements has implications for the ease of MSMEs getting financial assistance from banks.
Co-Authors A.A. Made Citra Adelia A.A.Rai Niti Darmika Sukawati Adi Yuniarta Adi Yuniarta Adnyana, I Made Wibawa Adnyana Agustiawan, Komang Endri Agustina Widyawati Ak. S.E. Desak Nyoman Sri Werastuti . Anantawikrama Tungga Atmadja Andani, Nyoman Tri ANDRIADI, KOMANG DANDY Andriawan, I Gede Dodi Anggreni, Gusti Ayu Dewi Anggreni, Ni Nyoman Sri Anggun Pratiwi Ardhi Anggun Pratiwi Ardhi Anugrah, Gede Fanny Wahyu Ardhi, Anggun Pratiwi Ari Surya Darmawan Arshantya Maha Ayu Widya Puspitasari, Ida Budi Setiawan, Ketut Rian Cahyadi, Made Feri Claudya Pratiwi, Putu Putri Regina Darmayanti, Ni Luh Putu Ari Dayanthi, Made Regita Novia Desak Nyoman Sri Werastuti Dessy Aryani Devi, Ni Putu Mas Sutra Dewi, Gusti Ayu Ketut Rencana Sari Dewi, Kadek Yulis Diana Dewi, Putu Eka Dianita Marvilianti Dewi, Sumiati Kumala Diatmika, Gede Fitriani, Erfina Gede Adi Yuniarta Gede Andika Bayu Saputra Gede Diatmika Gede Etyana Witakusuma Gede Fanny Wahyu Anugrah Gede Fanny Wahyu Anugrah Gst Ayu Ketut Rencana Sari Dewi Herlinda Ayu Wandari, Ni Kadek Hery Widijanto I Gd Nandra Hary Wiguna, I Gd Nandra Hary I Gede Dodi Andriawan I Gusti Ayu Purnamawati I Kadek Arianta Yasa I Kadek Suartama I Made Agus Dwipayana I Made Ngurah Sudewa Mantik I Made Pradana Adiputra I Nengah Putra Jaya Suryanata I Ni Made Ayu Diah Utari I Nyoman Alit Sugiarthama I Nyoman Jagra Sujatnika I Nyoman Putra Yasa I Putu Gede Diatmika I Putu Hendra Martadinata . I Putu Julianto Ida Ayu Angge Septiari Ida Bagus Adi Gunawan Ida Bagus Anggeadi Indrayani, Ni Komang Dian Indrayani, Ni Wayan Intan Milania Intan Milania Jayanti, Anak Agung Sagung Widya Jayanti, Komang Triska Juliantara I Komang Jumiari, Ni Made Kadek Devi Marheni Kadek Hari Kusuma Kadek Irma Riskiyanti Kadek Suartama Sanjaya Kadek Vanny Panji Putra kadek wirastuti, wirastuti Kadek Yulis Diana Dewi Keristina, Ni Made Deni Ketut Rian Budi Setiawan Komang Diah Ayu Suarmini Komang Endri Agustiawan komang rosa lyana Komang Sania Widiasari Yumia Komang Tri Yasrawan Komang Triska Jayanti Larasati, Riska Luh Arshantya Maha Saputri Luh Gede Kusuma Dewi Luh Putu Windiani Luh, Resiani lyana, komang rosa Made Arie Wahyuni Made Aristia Prayudi Made Feri Cahyadi Marheni, Kadek Devi MARSINI, NI LUH YENI Meliana, Kadek Lia Muliyana, Septa Murti, Ni Wayan Nadi, Komang Surya Amerta Ni Kadek Herlinda Ayu Wandari Ni Kadek Sinarwati Ni Komang Dian Indrayani Ni Komang Dwi Wiranjani Ni Komang Mita Abdina Sari Ni Komang Sinta Wahyuni Ni Luh Putu Ari Darmayanti Ni Luh Putu Indah Trisna Dewi Ni Luh Yeni Marsini Ni Luh Yuli Candra Dewi Ni Made Ary Widiastini Ni Made Suci Ni Nyoman Megarini Ni Nyoman Sri Anggreni Ni Putu Agustina Widyawati Ni Putu Ayu Amanda Putri Ni Putu Mas Sutra Devi Ni Putu Mas Sutra Devi Ni Wayan Indrayani Ni Wayan Murti Ni Wayan Sri Tresna Egawati Nopia Yudiastuti, Luh Novia, Oky Nurkholisah, Siti Nyoman Ayu Wulan Trisna Dewi . Nyoman Putra Yasa Nyoman Putra Yasa Nyoman Sunarti Nyoman Tri Andani Nyoman Trisna Herawati Oktaviani, Ni Kadek Rina Oky Novia Pasek Wayan Gajen Tatar Purwanti, Ni Luh Putu Eka Putra Yasa Putra, Kadek Vanny Panji Putu Eka Dianita Marvialianti Dewi Putu Hardina Widianing Sari Putu Ngurah Surya Widiantara Putu Sukma Kurniawan Putu Sukma Kurniawan Putu Sukma Kurniawan Putu Sukma Kurniawan, Putu Sukma Putu Wika Putrawan Rahmayanti, Ni Gusti Ayu Putu Putri Riska Larasati Riskiyanti, Kadek Irma Salsabila, Shofia sania yumia Sanjaya, Putu Andre Saputra, Gede Andika Bayu Sari, Ni Komang Mita Abdina Sari, Putu Hardina Widianing Septa Muliyana Suartha, Putu Firda Sugiarthama, I Nyoman Alit Sukawati, A.A.Rai Niti Darmika Sumiati Kumala Dewi Tatar, Pasek Wayan Gajen Trisna Dewi, Ni Luh Putu Indah Utari, I Ni Made Ayu Diah Widiantara, Putu Ngurah Surya Widiasih, Ni Luh Ayu Widyawati, Agustina Windiani, Luh Putu Witakusuma, Gede Etyana Yasa, Nyoman Putra Yasa, Putra Yudiatmaja, Fridayana Yudiatmaja, Fridayana yumia, sania Yuniarta, Adi Yunista, Viera