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All Journal Buletin Udayana Mengabdi Juara: Jurnal Riset Akuntansi
I DEWA NYOMAN WIRATMAJA
Fakultas Ekonomi Dan Bisnis Universitas Udayana, Indonesia
Decision Sciences, Operations Research & Management Education

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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA AUDITOR KANTOR AKUNTAN PUBLIK DI BALI Wiratmaja, I Dewa Nyoman; Suardana, Ketut Alit
Jurnal Riset Akuntansi (JUARA) Vol 8 No 1 (2018): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (307.519 KB)

Abstract

This study aims to analyze the factors that affect the performance of auditors. Factors studied are organizational commitment, education level, amounts of fee and time budget pressure. The study population is all auditors in the Public Accounting Firm registered in Indonesian Institute of Certified Public Accountants of Bali in 2015. The sample is determined by non probabilty sampling method with purposive sampling technique. Selection of study respondents is deter­mined by certain criteria. This study uses quantitative data sourced from primary data. Primary data is obtained from the spread of questionnaires on respondents and analyzed by using mul­tiple linear regression analysis techniques. This research gives analysis result that organizatio­nal commitment have positive effect on auditor performance, education level have positive effect on auditor performance, fee has negative effect on auditor performance, and time pressure have positive effect on auditor performance.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA AUDITOR KANTOR AKUNTAN PUBLIK DI BALI I Dewa Nyoman Wiratmaja; Ketut Alit Suardana
Jurnal Riset Akuntansi (JUARA) Vol. 8 No. 1 (2018): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v8i1.28

Abstract

This study aims to analyze the factors that affect the performance of auditors. Factors studied are organizational commitment, education level, amounts of fee and time budget pressure. The study population is all auditors in the Public Accounting Firm registered in Indonesian Institute of Certified Public Accountants of Bali in 2015. The sample is determined by non probabilty sampling method with purposive sampling technique. Selection of study respondents is deter­mined by certain criteria. This study uses quantitative data sourced from primary data. Primary data is obtained from the spread of questionnaires on respondents and analyzed by using mul­tiple linear regression analysis techniques. This research gives analysis result that organizatio­nal commitment have positive effect on auditor performance, education level have positive effect on auditor performance, fee has negative effect on auditor performance, and time pressure have positive effect on auditor performance.
PENERAPAN SISTEM PENGENDALIAN INTERN UNTUK MENGANTISIPASI PRAKTEK-PRAKTEK YANG TIDAK SEHAT DALAM TATA KELOLA KEUANGAN KOPERASI DI KABUPATEN GIANYAR I D. N. Wiratmaja
Buletin Udayana Mengabdi Vol 9 No 2 (2010): Volume 9 No.2 – September 2010
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (289.984 KB)

Abstract

Social function inherent in the cooperative as a business entities and weak internal control is the trigger high levels of fraud in the cooperatives. Fraud carried out by unscrupulous managers is the main cause of the high level of bankruptcies in the cooperative. As the concern over the condition academic community of Udayana University through community service agency LPM organizes a lecture to introduce internal control for cooperation in Gianyar Regency. Lecturing was carried out on Saturday 27 September 2009 in Tampaksiring involving 56 participants from 19 cooperations throughout the Gianyar Regency. The evaluation result showed that the response of participants was positive and hoped that similar activities can be conducted on an ongoing basis. The main topics proposed by participants to the sustainability of the program is, training on the preparation of financial statements, training of computerized transaction processing, entrepreneurship and taxation.
Co-Authors Adhika Candra Putra Ainurrizky Putri Robbitasari Ana Dwiyanti Candra Anak Agung Ngurah Bagus Dwiprayuda Cokorda Istri Eka Pratiwi Desak Dyah Eka Putri Erdina Monita I Gede Aditya Adhe Pratama I Gede Ardian Andriawan I Gusti Agung Rai Kristina I Gusti Ayu Rahma Pramesti I Made Arya Putra Bharata I Putu Eka Mertanaya I Putu Sisna Armawan I Wayan Eka Suartama Ida Ayu Indira Biksa Ida Bagus Gede Bayu Permana Imam Fahrudin Jumratul Haryani Ketut Alit Suardana Lina Dwi Kumala Sari Margaretta Hana Arsantini Ni Ketut Ayu Mirah Pusparani Ni Luh Gede Dewi Sapitri Ni Luh Nyoman Adi Kusuma Dewi Ni Made Lamita Sari Ni Made Madani Hapsari Ni Made Trisna Savitri Ni Nyoman Trisnawati Ni Putu Krisna Dewi Ni Wayan Shintya Dharmayatri Putu Indrayani Putu Intan Wulandari Putu Sanjita Dewi Siti Fatimah Theresia Julina Rusli Wulan Paramita Dewi