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All Journal JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen BUDGETING : Journal of Business, Management and Accounting Indonesian Research Journal on Education Journal of International Accounting, Taxation and Information Systems
Ni Luh Sari Widhiyani
Fakultas Ekonomi dan Bisnis Universitas Udayana
Religion Arts Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Physics Social Sciences Other

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Navigating uncertainty: The dynamics of financial distress and opinion shopping ongoing concern audit opinions in the COVID-19 era Anggarini, Ni Made Anggi; Sukartha, Putu Dyan Yaniartha; Widhiyani, Ni Luh Sari; Ratnadi, Ni Made Dwi
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol. 20 No. 2 (2023): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Publisher : University of Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31106/jema.v20i2.20747

Abstract

This study delves into the intricate relationship between financial distress and opinion shopping in the context of going concern audit opinions, particularly during the challenging COVID-19 pandemic. Focusing on non-financial firms listed on the IDX from 2019 to 2021, the study employed a non-probability, purposive sampling method for selecting relevant samples. Data collection was primarily conducted through non-participant observation, and logistic regression techniques were utilized for analysis. The novelty of this study lies in its temporal focus, situating the analysis within the unique financial and audit challenges posed by the pandemic. One of the key findings is the significant inverse correlation between financial distress, measured by the Altman Z-Score, and the likelihood of receiving a going concern audit opinion. The study demonstrates that increased financial distress significantly raises the probability of a firm receiving a going concern audit opinion. In contrast, the practice of opinion shopping, where firms might switch auditors to obtain a more favorable opinion, is found to decrease the likelihood of receiving such an opinion during the pandemic.
Pengaruh Independensi, Komitmen Organisasi dan Gaya Kepemimpinan Transformasional pada Kinerja Auditor di Kantor Akuntan Publik Se-Provinsi Bali Kusuma, Ida Bagus Kade Diva Jati Darma; Widhiyani, Ni Luh Sari
BUDGETING : Journal of Business, Management and Accounting Vol 5 No 1 (2023): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/budgeting.v5i1.7615

Abstract

Many cases are caused by the auditor's lack of ability to detect fraud in financial reports, resulting in losses that have a negative impact on various parties involved in the company. With this case, it is feared that users of financial information will doubt the information presented in audited reports and this could lead to a crisis of confidence and loss of credibility for the public accounting profession in processing and presenting financial information. This research was conducted to determine the influence of independence, organizational commitment and transformational leadership style on the performance of auditors in Public Accounting Firms throughout Bali Province. The theoretical basis in this research is the theory of attitudes and behavior. The sample in this study was 62 auditors at 10 public accounting firms in Bali Province. In this research, data collection was carried out by distributing questionnaires to 10 Public Accounting Firms in Bali Province and given to 64 Auditors. The sample used in this research was the purposive sampling method. The data analysis method used is multiple linear regression analysis. This research supports the theory of attitudes and behavior. This research is closely related to attitude and behavior theory which can explain how independence, organizational commitment and transformational leadership style influence auditor performance. Research shows that independence, organizational commitment and transformational leadership style have a positive effect on auditor performance. If the auditor's independence, organizational commitment and transformational leadership style are higher, the auditor's performance will be better. Keywords: Auditor Performanc, Independence, Organizational Commitment, Transformational Leadership Style, Public Accountant
Pengaruh Efektivitas Sistem Informasi Akuntansi, Budaya Organisasi, dan Stres Kerja pada Kinerja Karyawan Sukmayanti, Ni Luh Made; Widhiyani, Ni Luh Sari
Indonesian Research Journal on Education Vol. 4 No. 4 (2024): irje 2024
Publisher : Fakultas Keguruan dan Ilmu Pendidikan, Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/irje.v4i4.1438

Abstract

Penelitian bertujuan untuk memperoleh bukti empiris mengenai pengaruh efektivitas sistem informasi akuntansi, budaya organisasi dan stres kerja pada kinerja karyawan PT. BPD Bali Cabang Tabanan. Populasi penelitian sebanyak 105 orang karyawan dengan sampel sebanyak 86 orang yang diperoleh melalui teknik purposive sampling. Teknik analisis data yaitu analisis statistik deskriptif, uji asumsi klasik, dan analisis regresi linear berganda. Hasil penelitian menujukkan bahwa sistem informasi akuntansi dan budaya organisasi berpengaruh positif pada kinerja karyawan, sedangkan stres kerja berpengaruh negatif pada kinerja karyawan PT BPD Bali Cabang Tabanan.
The Influence of ATLAS Utilization, Auditor Competence, and Time Pressure on Audit Quality at Public Accounting Firms in Bali Province Andari, Anak Agung Putu Rista; Widhiyani, Ni Luh Sari; Sujana, I Ketut
Journal of International Accounting, Taxation and Information Systems Vol. 2 No. 3 (2025): August
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jiatis.v2i3.132

Abstract

The reliability of financial statements depends heavily on audit quality, which evaluates both the auditing procedures and their outcomes as performed by auditors. This research aimed to gather empirical evidence regarding how Atlas usage, auditor expertise, and time constraints influence audit quality within public accounting firms operating in Bali Province. Using purposive sampling methods, the study collected 46 observations from Bali-based public accounting firms that utilize Atlas software. The researchers employed multiple linear regression analysis to examine the data. The findings shed light that Atlas implementation positively and significantly impacts audit quality, auditor expertise also demonstrates a significant positive relationship with audit quality, and time constraints show a significant influence on audit quality outcomes. These findings align with attribution theory principles, as they demonstrate how individual behavioral factors influence auditor performance, which subsequently affects the overall quality of audit work.
Co-Authors Andari, Anak Agung Putu Rista Anggarini, Ni Made Anggi I Ketut Sujana Kusuma, Ida Bagus Kade Diva Jati Darma Ni Made Dwi Ratnadi Sukartha, Putu Dyan Yaniartha Sukmayanti, Ni Luh Made