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<![CDATA[ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA AUDITOR KANTOR AKUNTAN PUBLIK DI BALI ]]>
<![CDATA[Wiratmaja, I Dewa Nyoman]]>;
<![CDATA[Suardana, Ketut Alit]]>
<![CDATA[ Jurnal Riset Akuntansi (JUARA) Vol 8 No 1 (2018): Jurnal Riset Akuntansi (JUARA) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar ]]>
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<![CDATA[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 deterÂmined 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 mulÂtiple linear regression analysis techniques. This research gives analysis result that organizatioÂnal 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.]]>
<![CDATA[ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA AUDITOR KANTOR AKUNTAN PUBLIK DI BALI ]]>
<![CDATA[I Dewa Nyoman Wiratmaja]]>;
<![CDATA[Ketut Alit Suardana]]>
<![CDATA[ Jurnal Riset Akuntansi (JUARA) Vol. 8 No. 1 (2018): Jurnal Riset Akuntansi (JUARA) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar ]]>
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DOI: 10.36733/juara.v8i1.28
<![CDATA[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.]]>
<![CDATA[PENERAPAN SISTEM PENGENDALIAN INTERN UNTUK MENGANTISIPASI PRAKTEK-PRAKTEK YANG TIDAK SEHAT DALAM TATA KELOLA KEUANGAN KOPERASI DI KABUPATEN GIANYAR ]]>
<![CDATA[I D. N. Wiratmaja]]>
<![CDATA[ Buletin Udayana Mengabdi Vol 9 No 2 (2010): Volume 9 No.2 – September 2010 ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian kepada Masyarakat ]]>
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<![CDATA[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.]]>
<![CDATA[AKUNTANSI FORENSIK DALAM UPAYA PEMBERANTASAN TINDAK PIDANA KORUPSI ]]>
<![CDATA[I DEWA NYOMAN WIRATMAJA]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 5 No 2 (2010) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
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<![CDATA[Corruption has become a phenomenal issue and always interesting to discuss in Indonesia. Corruption has been considered as the root cause of national problems, such as high cost economy, economic growth, and investment barrier. This article focuses on the chance of implementing forensik accounting concept in providing evidence to support court decision. The discussion aims to review the role of forensik accounting through preventive, detective, and corrective approaches to prevent and handle corruption in Indonesia. Cressey’s model of fraud triangle is used to map forensik accounting roles in preventing corruption.]]>
<![CDATA[Komite Audit Sebagai Pemoderasi Pengaruh Workload dan Masa Perikatan Audit Pada Kualitas Audite ]]>
<![CDATA[Theresia Julina Rusli]]>;
<![CDATA[I Dewa Nyoman Wiratmaja]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 11 No 1 (2016) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
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DOI: 10.24843/JIAB.2016.v11.i01.p06
<![CDATA[This research aims to find empirical evidence about the impact of workload and audit tenure on audit quality and using audit committee as a moderating variable. This research focused on manufacturing companies that listed on the Indonesia Stock Exchange. Sample was collected using purposive sampling method and resulted 31 companies as a final sample. The data are analyzed by using Moderated Regression Analysis (MRA). The results of this research indicate that the workload has a negative impact on audit quality. Audit tenure has a positive impact on audit quality. Audit committee reduces the negative impact of workload on audit quality. And audit committee reduces the positive impact of audit tenure on audit quality. Keywords: Workload, audit tenure, audit committee, audit quality]]>
<![CDATA[PENGARUH PENGUNGKAPAN ENTERPRISE RISK MANAGEMENT, PENGUNGKAPAN INTELLECTUAL CAPITAL, DAN STRUKTUR PENGELOLAAN PADA NILAI PERUSAHAAN ]]>
<![CDATA[Ana Dwiyanti Candra]]>;
<![CDATA[I Dewa Nyoman Wiratmaja]]>
<![CDATA[ E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.09.NO.06.TAHUN 2020 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Udayana ]]>
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DOI: 10.24843/EEB.2020.v09.i06.p05
<![CDATA[Firm value considered by investor to make investment decision. Higher firm value influenced the investor’s confidence to invest on a firm. Based on the phenomenon and associated theory, firm value influenced by ERMD, ICD, and management structure. This research aims to find out empirical evidence on the ERMD, ICD, and management structure (proxied with independent commissioner proportion). This research conducted at bank firms listed on Indonesia Stock Exchange in 2016-2018. Purposive sampling method used in the sample selection, obtaining 31 banks as the sample with total 93 data during 3 years. There are 7 data outliers excluded from the analysis in order to obtain as many as 86 data. Using MRA, obtained results that only the ERMD variable that positively influenced firm value while the other two independent variables has no effect on firm value.]]>
<![CDATA[PENGARUH OPINI AUDIT GOING CONCERN, KEPEMILIKAN INSTITUSIONAL DAN AUDIT DELAY PADA VOLUNTARY AUDITOR SWITCHING ]]>
<![CDATA[Ainurrizky Putri Robbitasari]]>;
<![CDATA[I Dewa Nyoman Wiratmaja]]>
<![CDATA[ E-Jurnal Akuntansi Vol 5 No 3 (2013) ]]>
Publisher : <![CDATA[Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region ]]>
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<![CDATA[ABSTRAK Penelitian ini meneliti pengaruh opini audit going concern, kepemilikan institusional dan audit delay pada voluntary auditor switching. Penelitian dilakukan pada perusahaan sektor real estate and property yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2009-2012. Jumlah sampel terpilih sebanyak 68 perusahaan yang ditentukan menggunakan metode purposive sampling. Teknik analisis data dan pengujian hipotesis diuji menggunakan metode regresi logistik yang terdapat pada program SPSS 15. Hasil pengujian menunjukkan bahwa: (1)Opini audit going concern dan audit delay berpengaruh signifikan pada voluntary auditor switching, (2) kepemilikan institusional berpengaruh tapi tidak signifikan pada voluntary auditor switching. Kata kunci : opini audit going concern, kepemilikan institusional, audit delay, voluntary auditor switching]]>
<![CDATA[Kompleksitas Operasi Perusahaan sebagai Pemoderasi Pengaruh Pergantian Auditor dan Financial Distress terhadap Audit Delay ]]>
<![CDATA[Siti Fatimah]]>;
<![CDATA[I Dewa Nyoman Wiratmaja]]>
<![CDATA[ E-Jurnal Akuntansi Vol 25 No 2 (2018) ]]>
Publisher : <![CDATA[Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region ]]>
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DOI: 10.24843/EJA.2018.v25.i02.p15
<![CDATA[The purpose of this study was to determine the effect of auditor switching and financial distress on audit delay, as well as complexity of operations of the company as a moderating influence auditor switching and financial distress on audit delay. This research was conducted in consumer goods companies listed on the Indonesian Stock Exchange (BEI) of the year 2011- 2016. Samples taken as many as 156 companies using purposive sampling technique. The data collection was conducted using non-participant observation. The analysis technique used is Moderated Regression Analysis (MRA). Analysis results showed that auditor switching have no affect audit delay, while financial distress positively affect audit delay. Complexity of operations of the company was not able to moderate the relationship between auditor switching and financial distress with audit delay. Keywords: Audit Delay, Auditor Switching, Financial Distress, Complexity of Operations of the Company]]>
<![CDATA[Pengaruh Efektivitas Penerapan Sistem Informasi Akuntansi, Pemanfaatan Teknologi Informasi dan Motivasi Kerja Pada Kinerja Individu ]]>
<![CDATA[Ni Luh Gede Dewi Sapitri]]>;
<![CDATA[I Dewa Nyoman Wiratmaja]]>
<![CDATA[ E-Jurnal Akuntansi Vol 28 No 2 (2019) ]]>
Publisher : <![CDATA[Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region ]]>
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DOI: 10.24843/EJA.2019.v28.i02.p18
<![CDATA[The use of information technology in government agencies can help employees work effectively and efficiently. The purpose of this study is to determine the effect of the effectiveness of the application of accounting information systems, technology utilization and work motivation on individual performance. The method of research used in this study is quantitative associative approach. This research was conducted at the Tabanan Regency Regional Finance Agency (Bakeuda). This study uses a sampling method with purposive sampling, namely sampling techniques with certain considerations or criteria. The number of samples used was 103 respondents.Based on the results of the analysis, it was found that the effectiveness of the application of AIS, utilization of information technology and work motivation had a positive effect on individual performance at Bakeuda Tabanan. Keywords: The effectiveness of the application of accounting information system, technology Utilization, motivation work, individual performance.]]>
<![CDATA[ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT PEMANFAATAN SISTEM INFORMASI AKUNTANSI ]]>
<![CDATA[Ni Made Trisna Savitri]]>;
<![CDATA[I Dewa Nyoman Wiratmaja]]>
<![CDATA[ E-Jurnal Akuntansi Vol 13 No 3 (2015) ]]>
Publisher : <![CDATA[Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region ]]>
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<![CDATA[The aim of this research was to determine the effect of performance expectancy, effort expectancy, social factors, facilitating conditions and complexity of the task on interest of usage of information system. The respondents of the research are accountant at budget hotel in Denpasar. Data has gathered by questionnaires and 66 questionnaires have sent to budget hotel, 59 questionnaires were returned and can be used. The data were analyzed by using multiple regression by SPSS 16 software. The results showed that the performance expectancy, effort expectancy, social factors, facilitating conditions, and the complexity of the task are significant positive influence to interest of usage of information system.]]>
